Political Subdivision Financial Reports

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Section 105.145, RSMo, requires certain political subdivisions to file a financial report with the State Auditor's office in compliance with 15 CSR 40-3.030.

Each year, approximately 3,000 political subdivisions are sent a letter reminding them of this statutory requirement.

Each political subdivision's last report filed as of January 1, 2015, is available (if the report was filed within the last 5 years). In addition, every financial report filed since January 1, 2015, is also available online. Older financial statements could be available and may be requested by contacting our office. All future filings will be scanned and available on the website within 5 to 7 business days of being received by the SAO.

If there is no recent financial report for your requested political subdivision one has not been received by the SAO for any of the last 5 reporting year periods.

Section 479.359.1, RSMo, requires every county, city, town, and village to calculate annually the percentage of its annual general operating revenue received from fines, bond forfeitures, and court costs for municipal ordinance violations and minor traffic violations, including amended charges for any municipal ordinance violations and minor traffic violations, whether the violation was prosecuted in municipal court, associate circuit court, or circuit court, occurring within the county, city, town, or village. 

Under 479.359.3, RSMo, any county, city, town, and village that has a municipal division must report the percentage in an addendum to the financial report.  

In addition, under Section 479.360, RSMo, political subdivisions having a municipal judge are to file a certification of substantial compliance signed by the municipal court judge in compliance with 15 CSR 40-3.180. If a political subdivision does not have its own municipal judge, a certification of substantial compliance is not required.


The State Auditor's Office provides a financial report form, addendum form, and municipal court certification form for use by local government officials. Although audited financial reports are not required by Section 105.145, ​RSMo, or 15 CSR 40-3.030, by August 28, 2018, Section 67.287, RSMo, requires any city, town, or village located in any county with a charter form of government and with more than nine hundred fifty thousand inhabitants to produce an annual audit by a certified public accountant that also includes additional requirements.   Click on the links below to access the forms.

Financial Report Form

Addendum Forms
pdf fillable pdf

Municipal Court Certification Forms
pdf | fillable pdf 


Notice to Transportation Development Districts (TDDs): Effective August 28, 2016, under Section 105.145, RSMo, the State Auditor's office must notify the Missouri Department of Revenue if a TDD fails to file a timely financial statement. Failure to timely file a financial statement may subject the TDD to a fine of $500 per day.  Also effective August 28, 2016, under Section 238.222, each TDD formed before August 28, 2016, must submit the following information to the State Auditor's Office before December 31, 2016:

      1.  Date TDD organized

      2.  Contact information for the current board of directors

The State Auditor's Office also requests that the TDD provide its defined fiscal year when submitting this information.  All TDDs formed after August 28, 2016, have 30 days from the first meeting of the board to submit this information to the State Auditor's Office.


Forms and TDD formation information can be emailed to [email protected] or mailed to Missouri State Auditor's Office, ATTN: Local Government Unit, P.O. Box 869, Jefferson City, MO  65102.

Please note that fillable PDFs are not supported by all internet browsers. If you have difficulty viewing the above fillable PDF in your browser, you may download the file and open it outside the browser.

For any questions please contact the State Auditor's Office, Local Government Unit, at (573) 751-4213.