FINANCE

Missouri Constitutional Provisions and Statutes

• Budgets

RSMo 67.010 - Political subdivisions must have a budget

RSMo 67.070 - Last year's budget governs if new not adopted

• Debt

Mo Constitution Article VI. Section 26 A - Vote needed to go into debt

• Financial Statements

RSMo 79.160 - 6 month - 4th class cities

RSMo 77.110 - 6 month - 3rd class cities

RSMo 80.210 - 6 month - Villages

RSMo 105.145 - Annual Financial Reports - All

• Banking

RSMo 110.010 - Deposits of Public Funds to be secured

RSMo 30.230 - Securities for safekeeping of state funds

RSMo 30.950 - Written Investment Policy

RSMo 95.280 - 3rd class cities

RSMo 95. 355 - 4th class cities

• Finance - Cities in general

RSMo Chapter 95

• Audits

Mo Constitution Article VI Sec. 24 - Audit Required

RSMo 29.230 - Petition Audits

• Public Funds

Pubic Funds/Private Use (Mo. Con. VI. 25) and (Mo. Con VI. 23)

RSMo 115.640 - Public Funds on Promotion of Ballot Issues

Sample Policies

Model Investment Policy - Mo. State Treasurer

Links

Technical Bulletins

Financial Management for Small Missouri Municipalities:  Volume I Budgeting.  This bulletin is part of a three (3) volume set designed for municipalities with populations of 1,000 or less and/or budgets under $100,000.  Volume I Budgeting provides small municipalities with information regarding statutory requirements of budgeting, suggested budget calendar, revenue estimating and other areas.  Sample forms are included. 

Financial Management for Small Missouri Municipalities:  Volume II Accounting.  This bulletin is part of a three (3) volume set designed for municipalities with populations of 1,000 or less and/or budgets under $100,000.  Volume II Accounting describes a simplified accounting system.  Basic terminology, procedures and book entries are discussed.  Sample forms are included. 

Financial Management for Small Missouri Municipalities:  Volume III Financial Reporting And Auditing.  This bulletin is part of a three (3) volume set designed for municipalities with populations of 1,000 or less and/or budgets under $100,000.  Volume III Financial Reporting completes the financial management process by describing financial reports that should be prepared monthly, semiannually and annually.  Other sections address auditing, investment and banking, debt, fixed assets and purchasing.  Sample forms are included.

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