COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
LR No.: 2815-04
Bill No.: Truly Agreed to and Finally Passed HCS for SCS for SB 782
Subject: County Treasurers
Type: Original
Date: May 20, 2004
FISCAL SUMMARY
| FUND AFFECTED | FY 2005 | FY 2006 | FY 2007 |
| Total Estimated
Net Effect on General Revenue Fund |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2005 | FY 2006 | FY 2007 |
| Total Estimated
Net Effect on All State Funds |
$0 | $0 | $0 |
Numbers within parentheses: ( ) indicate costs or losses.
This fiscal note contains 4 pages.
| FUND AFFECTED | FY 2005 | FY 2006 | FY 2007 |
| Total Estimated
Net Effect on All Federal Funds |
$0 | $0 | $0 |
| FUND AFFECTED | FY 2005 | FY 2006 | FY 2007 |
| Local Government | $0 | $0 | $0 |
ASSUMPTION
Officials of the Boone County Treasurer's Office assume no fiscal impact to their office.
Officials of the Jasper County Clerk's Office assume there would be some costs associated with the appointment of a Deputy Treasurer, or someone to assist the Treasurer when they are unable to attend the duties of their office.
Oversight assumes this proposal is procedural by providing for a way to replace County Treasurers when they become incapacitated or unable to perform the duties of their office. Oversight assumes that many counties Treasurers currently have Deputy Treasurers to assist them and assumes there would be no fiscal impact. Oversight assumes no state fiscal impact.
Oversight assumes in counties that have no Deputy Treasurer appointed, and a vacancy would occur, then the County Commission would need to appoint a Deputy Treasurer and fix compensation accordingly. Oversight would expect insignificant fiscal impact.
| FISCAL IMPACT - State Government | FY 2005
(10 Mo.) |
FY 2006 | FY 2007 |
| $0 | $0 | $0 |
| FISCAL IMPACT - Local Government | FY 2005
(10 Mo.) |
FY 2006 | FY 2007 |
| $0 | $0 | $0 |
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
DESCRIPTION
The act allows the Salary Commission of Cape Girardeau County to meet during 2004 to determine whether to equalize the base salary of county officers.
This act requires each County Treasurer to designate in writing a qualified individual to act temporarily on his/her behalf in the instance when the County Treasurer is incapacitated so as to be unable to complete the duties of the office.
The act requires that the designee cannot by statute be ineligible to serve as a County Treasurer. The designee must also take an oath and give a bond in the same manner as the County Treasurer. The designee shall only be given authority to perform the duties of the County Treasurer until the county treasurer confirms in writing that he/she has the requisite capacity to act again as County Treasurer or for a maximum of 60 days, whichever occurs first. Sixty days after the designee has taken the oath of office, the office shall be considered vacant and filled according to the provisions of Section 105.030, RSMo.
The act provides that a County Treasurer must settle his or her accounts in June and December each year. When there is a vacancy, the County Commission, except in counties with a charter form of government, must appoint a Deputy Treasurer or other qualified person to serve until the Treasurer returns or the term expires. The interim Treasurer or Treasurer will be responsible for settling accounts and delivering everything needed by the successor.
DESCRIPTION continued
The act also requires that the County Commission attest to the accounting of school money by the Treasurer or interim Treasurer. Such order is entered into record and is a discharge of liability of the Treasurer.
The act provides for the County Commission, except in counties with a charter form of government, to appoint an acting Treasurer when there is a vacancy and no Deputy Treasurer. The County Commission must employ and pay the staff necessary to perform the duties of the office.
SOURCES OF INFORMATION
Boone County Treasurer
Jasper County Commission
NOT RESPONDING
County Treasurers on Oversights response list.
Mickey Wilson, CPA
Director
May 20, 2004