MO HB815

Requires counties of the second, third, fourth class and first class with charter government to publish detailed annual financial statements by the first Monday in March, including bonded debt, tax information, fund receipts and disbursements, and outstanding warrants.

Mandates inclusion of detailed compensation information for all county employees, including adopted salary schedules with employee subcategories, all extra duty compensation, employee benefits, and the county budget in published financial statements.

Directs the Office of Administration to establish clear standards for budget format and detail to ensure consistent reporting across all county government budgets.

Requires county commissioners and clerks to certify the accuracy of published financial statements, with penalties including fines of $200-$1,000 or 30-180 days jail for false certification, and 2-5 years imprisonment for willfully false reports.

Exempts first-class counties without charter government from detailed reporting requirements but requires them to file supporting documentation with the county clerk for five-year public inspection periods.