Missouri § 165.111 - Financial report published annually, when — state aid not to be paid until report received, penalty — audit summary published, when.

Full text of Missouri Revised Statutes of Missouri § 165.111 — Financial report published annually, when — state aid not to be paid until report received, penalty — audit summary published, when., with citation guidance and answers to common questions.

§ 165.111. Financial report published annually, when — state aid not to be paid until report received, penalty — audit summary published, when.

1.  The school board of each district, for any year for which it does not cause an audit to be performed by October thirty-first after the close of the school year, shall make and publish, not later than September first, in some newspaper as described in section 493.050 published in the school district, and if there is none then in some newspaper of general circulation within the district, a statement of all receipts of school moneys, when and from what source derived, and all expenditures, and on what account; also, the present indebtedness of the district and its nature, and the rate of taxation for all purposes for the year.  The statement shall be duly attested by the president and secretary of the board, and the secretary shall forward a copy to the state board of education on forms prescribed by the board.

2.  The state board of education shall not release the state aid apportioned to the district for the next ensuing school year until a copy of the required statement has been received at its office in Jefferson City and has been approved by it.  Any school board which fails, refuses or neglects to order the statement to be made, and any officer of the board who fails, refuses, or neglects to prepare, publish and forward the statement, as required by this section, when ordered by the board, is guilty of a misdemeanor and punishable by a fine not to exceed one hundred dollars.  Annual or biennial audit summaries shall be published according to section 165.121.

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(L. 1963 p. 200 § 6-11, A.L. 1988 S.B. 789, A.L. 1996 S.B. 926)

(Source: RSMo 1959 § 165.360)

---- end of effective  28 Aug 1996 ----

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Source: official Missouri text · Last verified 2026-08-27

Frequently Asked Questions About Missouri § 165.111

What does Revised Statutes of Missouri § 165.111 cover?

Section 165.111 ("Financial report published annually, when — state aid not to be paid until report received, penalty — audit summary published, when.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Missouri § 165.111?

A common citation format is "Revised Statutes of Missouri § 165.111" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Missouri law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.

How does Missouri § 165.111 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.