29.190. To prescribe accounting forms and financial statements for counties.
To prescribe accounting forms and financial statements for counties.
29.190. The state auditor shall prescribe the form of books,receipts, vouchers and documents required to separate and verifyeach transaction, and forms of reports and statements requiredfor the administration of such officer, or for the information ofthe public. He shall also prescribe a uniform method and plan ofpublishing the county financial statement each year for theinformation of the public. Such statement or statements shallset forth the true financial condition of the county, therevenues and receipts, expenditures and disbursements for theyear as compared with the budget for the year, the bonded debtand other liabilities at the close of the year, the totalsalaries, fees and all other emoluments received by all countyofficers, and such other information as shall be prescribed bythe state auditor. The form of such statements shall follow therecognized governmental reporting practices.
(RSMo 1939 § 13095, A.L. 1945 p. 584 § 24, A. 1949 S.B. 1012)Prior revisions: 1929 § 11479; 1919 § 13303