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Revised Statutes of Missouri Chapter 165 — Budget and Current Financing

Missouri · statute · Mo. Rev. Stat. ch. 165 · 29 active provisions

29 active provisions.

Mo. Rev. Stat. § 165.011

Tuition — accounting of school moneys, funds — uses — transfers to and from incidental fund, when — transfers to debt service fund, when — one-time transfer for Carthage School district — deduction for unlawful transfers — transfer of unrestricted funds

1. The following funds are created for the accounting of all school moneys: "Teachers' Fund", "Incidental Fund", "Capital Projects Fund" and "Debt Service Fund". The treasurer of the school district shall open an account for each fund specified in this section, and all moneys received from the county school fund and al…

MissouriBudget and Current FinancingEffective 2018-08-28effective
EducationTaxation
Mo. Rev. Stat. § 165.012

School district financial reporting requirements to the department — information to be available on department's website

1. Each school district shall annually report to the department of elementary and secondary education, within thirty days, the following district information as of December thirty-first of the current school year: (1) The district's unrestricted fund balance in the incidental fund and in the teacher's fund; (2) The amo…

MissouriBudget and Current FinancingEffective 2006-07-01effective
EducationGovernment Administration
Mo. Rev. Stat. § 165.021

Disbursal of school moneys — checks, form of — checks not to issue in excess of revenue

1. All moneys received by a school district shall be disbursed only for the purposes for which they were levied, collected or received. 2. School district moneys shall be disbursed only upon checks drawn by the treasurer of the district pursuant to orders of the board of education or upon orders for payment issued by t…

MissouriBudget and Current FinancingEffective 1977-08-28effective
Education
Mo. Rev. Stat. § 165.071

County collector-treasurer to pay over school district moneys monthly (seven-director districts)

1. At least once in every month the county collector in all counties of the first and second classifications and the collector-treasurer in counties having township organization shall pay over to the treasurer of the school board of all seven-director districts all moneys received and collected by the county collector…

MissouriBudget and Current FinancingEffective 2010-08-28effective
Education
Mo. Rev. Stat. § 165.081

County treasurer to pay over state and county school moneys to district treasurer monthly (seven-director districts)

The county treasurer shall pay over to the treasurer of each seven-director school district any state or county school moneys received by him to which the district is entitled, at least once in every month and take duplicate receipts from the treasurer one of which he shall file with the secretary of the board, and the…

MissouriBudget and Current FinancingEffective 1963-08-28effective
Education
Mo. Rev. Stat. § 165.111

Financial report published annually, when — state aid not to be paid until report received, penalty — audit summary published, when

1. The school board of each district, for any year for which it does not cause an audit to be performed by October thirty-first after the close of the school year, shall make and publish, not later than September first, in some newspaper as described in section 493.050 published in the school district, and if there is…

MissouriBudget and Current FinancingEffective 1996-08-28effective
Mo. Rev. Stat. § 165.121

Biennial audit of records — state aid withheld, when — publication of summary (seven-director districts)

1. The school board of each seven-director district shall cause an audit examination to be made at least biennially of all financial, transportation and attendance records of the districts. Such examination shall be made in accordance with generally accepted auditing standards applicable in the circumstances, including…

MissouriBudget and Current FinancingEffective 1963-08-28effective
Education
Mo. Rev. Stat. § 165.122

Audits of enrollment and attendance records of school districts, performed by independent auditor, costs

1. The commissioner of education may cause an audit examination to be performed, pursuant to this section, of the enrollment and average daily attendance records of any school district. Such examination shall be made in accordance with generally accepted auditing standards applicable in the circumstances, including suc…

MissouriBudget and Current FinancingEffective 1998-08-28effective
Education
Mo. Rev. Stat. § 165.141

Execution and certification of notes — registration by county treasurer — record of issuance and payment — cancellation

1. The notes shall be known as tax anticipation notes of the school district and shall be signed by the president of the school board and attested by the clerk or secretary. The clerk or secretary of the school board shall certify on the back of each note that the note is issued pursuant to an order of the school board…

MissouriBudget and Current FinancingEffective 1963-08-28effective
Mo. Rev. Stat. § 165.181

Examination of officers' accounts and vouchers in metropolitan districts — report to mayor

At the close of each fiscal school year, the mayor of the city shall appoint one or more expert accountants, who shall examine the books, accounts and vouchers of the treasurer and all other departments of expenditure of the board of the metropolitan district and shall make due report thereof to the mayor and the board…

MissouriBudget and Current FinancingEffective 1967-08-28effective
Mo. Rev. Stat. § 165.201

Selection of depositaries in seven-director districts without advertising for bids — deposit to be secured

If at the time bids should be received or the selection of depositaries should be made in seven-director districts in accordance with the provisions of sections 165.211 to 165.291, it is unlawful for banking institutions to pay interest upon demand deposits, or if there is not a sufficient number of bids submitted, the…

MissouriBudget and Current FinancingEffective 1963-08-28effective
Mo. Rev. Stat. § 165.221

Bids, how made — to be accompanied by check — penalty for secretary disclosing amount of bid

For the purpose of letting the funds the board shall divide the funds into not less than two nor more than ten equal parts. Each bidder may bid for any number of the parts, but the bid for each part shall be separate. Any banking institution in the county or in an adjoining county desiring to bid shall deliver to the s…

MissouriBudget and Current FinancingEffective 2018-08-28effective