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	GENERAL PROVISIONS
50.010	Fiscal year in counties. (8/28/1945)
50.020	Transfer of county funds. (8/28/1939)
50.030	Section 50.020 construed. (8/28/1939)
50.032	Mediation of disputes necessary for receipt of state funds. (8/28/2007)
50.040	County commission may invest school funds, when and how. (8/28/1939)
50.050	County treasurer to report. (8/28/1939)
50.055	Accounts of county may be audited (counties of the second classification). (8/28/2013)
50.057	Audit, when, by whom (certain counties of the first classification). (8/28/2013)
50.059	Counties with federal highways, or weigh stations to receive additional funds, allocation. (8/28/1997)
	CURRENT INDEBTEDNESS
50.060	County commission may borrow money — amount (first and second class counties). (8/28/1949)
50.065	Borrowing by first class counties authorized, limitations on — tax anticipation warrants, procedure for issue and redemption. (8/28/1977)
50.070	Tax anticipation notes may be issued in counties of first, third and fourth class. (8/28/1949)
50.080	Tax anticipation notes — how made, signed and attested. (8/28/1945)
50.090	Estimate of county revenue to be basis for issuing anticipated notes. (8/28/1945)
50.095	Notes not to issue until revenue estimate made — limitation on amount issued — form of note (first class counties). (8/28/1986)
50.100	Note provisions. (6/10/1980)
50.110	Board of estimate of anticipated revenue. (8/28/1945)
50.120	County treasurer to sell notes — publication — private sale. (8/28/1949)
50.130	Registration of notes. (8/28/1945)
50.140	Proceeds from sale of notes to be deposited in county treasury — used only to pay warrants — use of surplus. (8/28/1945)
50.150	County warrants may be pledged — for what purpose — redemption. (8/28/1939)
	CLAIMS AND WARRANTS
50.160	Powers of county commission — auditing and enforcement of claims of county — refusal to testify, penalty. (8/28/1992)
50.166	Clerk may fill in warrant for expenses — form, negotiable instrument — county treasurer access to financially relevant documents. (8/28/2021)
50.172	Documents approved by commission to be preserved — destruction of documents, method — replacement of lost or destroyed checks, procedure. (8/28/2008)
	PENALTIES
50.320	Penalty for clerk or treasurer violating section 50.160, 50.166 or 50.172. (8/28/1992)
	SALARIES AND FEES
50.327	Base salary schedules for county officials — salary commission responsible for computation of county official salaries, except for charter counties — salary increases, when. (8/28/2022)
50.327	Base salary schedules for county officials — salary commission responsible for computation of county official salaries, except for charter counties — salary increases, when. (1/1/2022)
50.330	Salaries of county officers and assistants, how paid. (8/28/1992)
50.332	Certain counties may perform certain duties for municipalities, when — compensation for, paid how, to whom. (8/28/2012)
50.333	Salary commission, duties of clerk or court administrator, meetings, notice of, members, duties, report, form, failure to meet, effect of — mileage allowance — maximum compensation allowable, defined (noncharter counties). (8/28/2018)
50.334	Recorders of deeds, compensation — classroom instruction required, when, expenses shall be reimbursed, when (certain counties). (8/28/2001)
50.337	Governing body may provide for pension plan for county employees (first class counties). (8/28/1965)
50.338	Compensation for loss of commissions by reduction of school operating levy, loss offset procedure. (3/3/1983)
50.339	Cole County and Cape Girardeau salary commission authorized to equalize salaries on a one-time basis. (8/28/2006)
50.340	Officers compensated by salaries only — exceptions — to collect fees and turn over to treasury — report to county commission (first class counties). (8/28/1945)
50.343	Compensation of certain officers, how computed (St. Charles, Clay, Jefferson, Greene and certain other counties). (8/28/2005)
50.350	Salaried officer to collect fees (second class counties). (8/28/1961)
50.360	Pay money to county treasurer — monthly report concerning paid and unpaid fees — duty of county commission. (8/28/1945)
50.370	Officers to file monthly report with county commission (third and fourth class counties). (8/28/1949)
50.380	Penalty. (8/28/1949)
50.390	Officers to settle with county commission. (8/28/1949)
50.400	Refusal to settle — commission may estimate amount due. (8/28/1939)
50.410	Penalty of defaulting officer. (8/28/1939)
50.420	Damages against delinquents. (8/28/1939)
50.430	Commission determination final, when — interest — misdemeanor. (8/28/1949)
50.440	Penalties may be remitted, when. (8/28/1939)
50.450	County clerk to make abstract of settlement — record of. (8/28/1939)
50.460	Abstract to be a lien, when — execution. (8/28/1939)
50.470	Officers to keep an account of fees collected for others. (8/28/1939)
50.480	Duty of officer to pay fees belonging to others to county treasurer and take receipts. (8/28/1939)
50.490	Treasurer to keep an account of such fees. (8/28/1939)
50.510	Books and fees to be turned over to successor. (8/28/1939)
50.515	County governing body may impose administrative service fee, when, rate — limit on fee in counties of the third classification. (8/28/2004)
	COUNTY BUDGET LAW
50.525	County budget law. (8/28/1965)
50.527	Revenue defined. (8/28/1965)
50.530	Definitions. (8/28/2021)
50.535	County sheriff's revolving fund established — fees deposited into, use of moneys — no prior approval for expenditures required—authorized payment of certain expenses — excess funds, use of. (10/14/2016)
50.540	Offices to prepare estimates of expenditures and revenues — duties of budget officer — hearings. (8/28/1965)
50.550	Annual budget shall present a complete financial plan — county law enforcement restitution fund authorized. (8/28/2004)
50.565	County law enforcement restitution fund may be established, proceeds designated for deposit in, use of moneys — audit of fund. (8/28/2007)
50.590	Budget document — contents. (8/28/1959)
50.600	Form of budget documents — public hearing. (8/28/1959)
50.610	Commission may revise budget — adoption and appropriation order. (8/28/1965)
50.620	Appropriations (first and second class counties). (8/28/1965)
50.622	Amendment of annual budget by any county during fiscal year receiving additional funds, procedure — decrease permitted, when. (8/28/2017)
50.630	County commissions shall have power to authorize the transfer of any unencumbered appropriation balance. (8/28/1959)
50.640	Estimate of circuit court or circuit clerk, changed, how — disagreement with county, escrow account equal to difference established — resolved, how. (8/28/2003)
50.641	Estimates — contents — covering circuit judges, associate circuit judges, staffs, juvenile officers and juvenile court personnel. (8/28/1995)
50.642	Presiding judge of circuit court to meet with county budget officer and county commission to discuss budget before filing estimate. (8/28/1995)
50.650	Liability of certain officers. (8/28/1959)
50.660	Rules governing contracts. (8/28/2021)
50.740	Commission to revise and amend estimates (counties of the third and fourth classification). (8/28/2017)
50.745	State auditor to develop, approve forms (third and fourth class counties). (8/28/1965)
50.750	Missouri products to be purchased by officers. (8/28/1949)
	COUNTY PURCHASING AGENT
50.753	Purchasing agent, how appointed, compensation, assistants. (8/28/1995)
50.755	Purchasing agent to investigate need for supplies requested by officers. (8/28/1973)
50.757	Purchasing agent, duties — bids rejected, when. (8/28/1973)
50.760	Advertisement for bids, procedure for — purchase at public auctions — purchase order required (second class and certain first class counties). (8/28/2005)
50.770	Supplies defined (second class and certain first class counties). (8/28/2005)
50.780	Commissions may permit officers to purchase supplies direct — liability therefor — preference in bids — waiver, when (second class and certain first class counties). (8/28/2005)
50.783	Waiver of competitive bid requirements, when — rescission of waiver, when — single feasible source purchases — exception for Boone and Greene counties. (8/28/2021)
50.784	Procurement authority delegation permitted, when — accepting department's duties. (8/28/2005)
50.790	Duties of commissioners — violation of law — penalty (second class and certain first class counties). (8/28/1939)
	COUNTY FINANCIAL STATEMENTS
50.800	Commission to prepare and publish financial statements — contents (second, third and fourth class counties). (8/28/1989)
50.810	Statements, where filed — failure to comply, penalty (second, third and fourth class counties). (8/28/1989)
50.815	Financial statement of county, when published, contents — falsely certifying, penalty. (8/28/2022)
50.815	Financial statement of county, when published, contents — certificate, penalty (certain first class counties). (8/28/1973)
50.820	Statement, how published — duties of state auditor. (8/28/2022)
50.820	Statement, how published — duties of state auditor (certain first class counties). (8/28/1973)
	STATE TO REIMBURSE COUNTIES FOR PROSECUTION OF CERTAIN CRIMES
50.850	Counties reimbursed for expense of prosecuting crimes committed within state correctional facilities, how computed, limitation. (8/28/1988)
50.853	Counties, third and fourth class, reimbursed for expenses of prosecution in capital cases, requirements of negative financial situation — funding. (8/28/1988)
	COUNTY EMPLOYEES' RETIREMENT SYSTEM
50.1000	Definitions. (8/28/2001)
50.1010	Fund authorized, management — apportionment of benefits. (8/28/2001)
50.1020	Source of funds, delinquent tax penalties — county assessor, duties — deposit of funds — payroll deduction. (7/11/2002)
50.1030	Board of directors, election, appointment by the governor, term, powers, duties — chairman, secretary, meetings — advisors — audits — compensation, costs — record — annual review. (8/28/2013)
50.1031	Benefit adjustments, required assets-to-liability ratio — frequency of adjustments — effective date of adjustments. (8/28/2005)
50.1032	Board to adopt rules for administration of retirement system. (8/28/1995)
50.1034	Correction of errors — false statements — benefits not paid to survivor or beneficiary who intentionally kills member. (8/28/1997)
50.1036	Errors, false statements, false records, consequences. (8/28/1997)
50.1038	Survivor or beneficiary charged with intentional killing of member, benefits suspended — conviction, benefits to cease — no conviction, effect. (8/28/1997)
50.1040	Membership in system — payroll deduction for nonLAGERS members — opting out prohibited, exceptions — opting in, when. (7/11/2002)
50.1050	Normal annuity, qualifications. (8/28/1994)
50.1060	Normal annuity, amount, limitation — board to recommend adjustments to formula. (1/1/2000)
50.1070	Increase in benefits, limitation — determination — waiver of increase. (1/1/2000)
50.1080	What calculators apply. (8/28/1994)
50.1090	Creditable service — special consultant, duty, compensation — limitation — verification of records — refund of contributions, when. (1/1/2000)
50.1100	Retirement, application, payment of annuity, restriction — exception, part-time work for county member may receive annuity, part-time work not to affect annuity. (1/1/2000)
50.1110	Options in lieu of normal annuity, election — survivorship benefit. (8/28/2004)
50.1120	Death of beneficiary, reversion of normal annuity. (1/1/2000)
50.1130	Death benefit. (8/28/2012)
50.1140	Termination of employment, forfeit of rights, refund — deferred annuity permanent, when — payment of accumulated contributions — restoration of creditable service. (8/28/2012)
50.1150	Law not to affect certain rights — discrimination prohibited. (1/1/2000)
50.1160	Effect upon eligibility for other retirement systems. (1/1/2000)
50.1170	Applicability. (1/1/2000)
50.1175	Pension benefits and retirement allowances, exempt from attachment, garnishment and other processes — exception, child support and maintenance. (7/1/2000)
50.1180	Law not to apply to certain political subdivisions. (1/1/2000)
50.1190	Recorder of deeds, extra fees, deposit. (8/28/1994)
50.1200	Ex officio collector, fees, deposit. (8/28/1994)
50.1210	Contribution accounts established, board and nonLAGERS members to contribute to accounts. (1/1/2000)
50.1220	NonLAGERS member contribution, amount. (1/1/2000)
50.1230	Matching contributions by board, when, rules — matching contributions by county, when. (1/1/2002)
50.1240	Bookkeeping account established. (1/1/2000)
50.1250	Forfeiture of contributions, when — reversion of forfeitures — distribution of contribution account, when — death of a member, effect of. (8/28/2007)
50.1260	Direct rollover permitted, when. (1/1/2000)
50.1300	Deferred compensation plan authorized — consolidation permitted, when. (1/1/2000)

- Cross References
	Agriculture extension programs, financial budget, appropriations, requisitions, 262.550 to 262.620
	Audit by petition of county offices, procedure, 29.230
	Bond issues, Chap. 108
	Bridges, between counties and sister states, expenses, how paid, 234.070 to 234.090
	Contracts for jobs or services, preference to Missouri firms and businesses, when, 34.073, 34.076
	Cooperation between political subdivisions, division of expenses, 70.210 to 70.325
	Costs in criminal cases, how paid, Chap. 550
	County commission to provide vault for treasurer, 54.100
	County depositaries, 110.130 to 110.270
	County health center, how established and supported, 205.010 to 205.150
	County health officer, county to provide funds, 192.170
	County highway commission, additional contributions by county, 230.090
	County hospitals, duty of county commission, 205.370
	County property, county to pay special tax bills for local improvements, 88.790, 88.900
	County revenue to be separated and divided, 54.140
	County treasurer to pay over to school districts monthly, 165.081
	County treasurer, duties, Chap. 54
	Debt, additional amount, votes required, Const. Art. VI, § 26(c)
	Debt, limitation amount, vote required, Const. Art. VI, § 26(b)
	Deposits of public funds to be secured, exception, 110.010, 362.490
	Dog license, disposition of revenues, 273.070
	Dog quarantine, expenses, how paid, 322.070
	Expenditures of courts, how paid, 476.270
	Facsimile signature, use by officers, 105.273 to 105.278
	Federal assistance on public improvements, county may accept, 71.290
	Federal surplus property, political subdivisions may contract for acquisition, 70.100, 70.110
	Funding and refunding bonds of counties, issued, when, 108.130 to 108.160
	Insurance plans for elected officials and employees, political subdivision may contribute, procedure, 67.150
	Juvenile officers, compensation how paid, 211.351, 211.381
	License or fee adjustment not deemed ""increase"", as used in Missouri Constitution, Article X, Section 22, when, records required, 67.042
	Officers' bonds, county to pay premium, when, 107.070
	Parks sales tax to fund counties and cities, procedure, 644.032 to 644.033
	Proceeds of bonds and taxes collected to pay, how dealt with, 108.180 to 108.230
	Prosecuting attorneys, contingent fund in certain counties, 56.330
	Reassessment, general, of property, 137.750
	Reward by county for apprehension of criminal, how paid, 544.150
	Road levies, how allocated, 233.125, 233.195
	Roads, damages for injury caused by hydroelectric project, settlement of, 231.100
	Roads, donations for road work, county may match, 229.080, 231.300
	Rollback property tax, when, procedure, 137.073
	Special road and bridge fund, how disbursed, 137.554, 137.556, 137.580, 233.195
	Storm water control, counties and cities, sales tax to fund, procedure, 644.032 to 644.033
	Tax ceiling may be increased by governing body of political subdivisions when values assessed are reduced, 137.072
	Township organization, tax levy for maintenance of roads, 137.585, 137.590