reglab/housing_qa huggingface dataset:
MO Rev Stat § 165.101 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.101 - Settlements of treasurer of seven-director districts, when due.

Effective - 28 Aug 1977   165.101. Settlements of treasurer of seven-director districts, when due. — The treasurer of each seven-director school district annually, not later than the first day of August, shall settle with the school board and account to the board for all school moneys received in each fund of the district, and the amount paid out for school purposes in the seven-director school district. The settlement, if found correct by the board, shall be approved by the board; and when approved the treasurer shall present his settlement to the clerk of the county commission. The clerk shall make a careful examination of the settlement, and if found correct he shall certify the same. The certificate shall be prima facie a discharge of the liability of the treasurer for the funds expressed in the vouchers. At the expiration of his term of office the treasurer shall deliver over to his successor in office all books and papers, with all moneys or other property in his hands, and also all orders, checks, bonds and coupons he has paid or redeemed since his last annual settlement with the board and with the county clerk, and shall take the duplicate receipts of his successor therefor, one of which he shall deposit with the secretary of the board and the other with the county clerk. ­­-------- (L. 1963 p. 200 § 6-10, A.L. 1977 S.B. 111 & H.B. 130)  (Source: RSMo 1959 §§ 165.350, 165.453)
MO Rev Stat § 165.111 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.111 - Financial report published annually, when — state aid not to be paid until report received, penalty — audit summary published, when.

Effective - 28 Aug 1996   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. ­­-------- (L. 1963 p. 200 § 6-11, A.L. 1988 S.B. 789, A.L. 1996 S.B. 926)  (Source: RSMo 1959 § 165.360)
MO Rev Stat § 165.122 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.122 - Audits of enrollment and attendance records of school districts, performed by independent auditor, costs.

Effective - 28 Aug 1998   165.122. Audits of enrollment and attendance records of school districts, performed by independent auditor, costs. — 1. The commissioner of education may cause an audit examination to be performed, pursuant to this section, of the enrollment and average daily attendance records of any school district. Such examination shall be made in accordance with generally accepted auditing standards applicable in the circumstances, including such reviews and tests of the system of internal check and control and of the books, records and other underlying data as are necessary to enable the independent accountant performing the audit to come to an informed opinion as to the enrollment and attendance and reporting of the district. A physical count of students shall be a part of the audit. Such physical count shall occur on a date randomly selected without notice to the district. An independent auditor who is not regularly engaged as an employee of the school board shall perform the audit and make a written report of his findings to the commissioner of education and the district school board.  2. The actual and necessary costs of the audit shall be paid by the department. ­­-------- (L. 1998 S.B. 781)
MO Rev Stat § 165.131 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.131 - Tax and revenue anticipation notes — form.

Effective - 28 Aug 1994   *165.131. Tax and revenue anticipation notes — form. — The board of education of any school district in this state, upon a vote of a majority of the members of the board, may borrow funds for the use of the various funds of the district, including the debt service fund, and may issue negotiable notes in evidence thereof, payable out of the revenues derived from school taxes or other school revenues, for the purposes of the funds of any year in which the notes are issued. The notes may be issued at any time and from time to time in any year. A separate note shall be issued to evidence the borrowing for the benefit of each fund, and shall bear on its face appropriate reference to or designation of the fund for the use of which the funds evidenced by the note are borrowed. Beginning with the fiscal year commencing on July 1, 1994, the aggregate outstanding principal amount of the notes issued in any year for the use or benefit of any fund shall not exceed the amount of the school board's estimate of the requirements for the fund for such year. The notes shall be payable in not to exceed twelve months from date of issuance, and shall not exceed the terms as set forth in section 108.170. The proceeds of the notes shall be placed to the credit of the respective funds for the use and benefit of which the borrowing was made, as evidenced by the notes, and subject to the right to make transfers from and to funds as otherwise permitted by law, the proceeds of the notes shall be used and expended only in payment of the expenses and obligations properly payable from the funds, respectively, and incurred or to be incurred against the funds during the year for the expenses of the year, or in payment of principal and interest on the notes. The notes may be payable to bearer or to the order of a named payee, and may be in substantially the following form:   TAX AND REVENUE ANTICIPATION NOTE FOR ______ FUND ______ School District of ______ County, State of Missouri No. ______ Date of issue ______ $______   The ______ School District of ______ County, Missouri, will pay on ______ at the office of the Treasurer of said School District, or at the ______ Bank in ______, to (bearer; or ______ or order), the sum of ______ with interest thereon from date of issue at the rate of ______% per annum, payable at maturity, out of funds derived from taxes and other school revenues for school purposes for the ______ fund, for the school year beginning July 1, 20______, upon due and proper endorsement and presentment hereof.    THE ______ SCHOOL DISTRICT    BY ______    President   ATTEST:   ______   Clerk or Secretary   ­­-------- (L. 1963 p. 200 § 6-13, A.L. 1973 H.B. 158, A.L. 1977 H.B. 130, A.L. 1984 H.B. 856 & 1358, A.L. 1994 H.B. 1218)  (Source: RSMo 1959 § 165.070)  *Number "161.131" appears in original rolls.
MO Rev Stat § 165.141 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.141 - Execution and certification of notes — registration by county treasurer — record of issuance and payment — cancellation.

Effective - 28 Aug 1963   165.141. Execution and certification of notes — registration by county treasurer — record of issuance and payment — cancellation. — 1. The notes shall be known as tax anticipation notes of the school district and shall be signed by the president of the school board and attested by the clerk or secretary. The clerk or secretary of the school board shall certify on the back of each note that the note is issued pursuant to an order of the school board of the district and the aggregate principal amount of all prior notes and warrants issued against the fund referred to in the note which are unpaid at the date of the certificate. All notes issued under this section and section 165.131 shall be registered, without fee, before delivery in the office of the county treasurer of the county in which the school district lies. The registry shall show the number, date, amount and interest rate of each note, the fund for which issued, date of sale and name of the payee, if any, or of the purchaser if payable to bearer. Upon payment and cancellation the notes shall be submitted to the county treasurer who shall record the date of payment and cancellation in his record of registry.  2. The secretary of the school district shall keep true and correct record of the issuance, and of the fact and date of payment of all notes, and deliver a duplicate thereof to the treasurer of the school district. The notes upon payment shall be cancelled and it shall not be lawful for the school district to purchase and reissue any of the notes. ­­-------- (L. 1963 p. 200 § 6-14)  (Source: RSMo 1959 § 165.073)
MO Rev Stat § 165.161 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.161 - Disbursements in metropolitan districts, how made.

Effective - 28 Aug 1977   165.161. Disbursements in metropolitan districts, how made. — All disbursements of the board of education in metropolitan districts shall be made by checks drawn or orders for payment issued upon a designated depositary in the form and subject to the regulations that the board provides. ­­-------- (L. 1963 p. 200 § 6-16, A.L. 1967 p. 238, A.L. 1977 S.B. 111 & H.B. 130)  (Source: RSMo 1959 § 165.623)
MO Rev Stat § 165.171 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.171 - Audits, how provided — removal of appointed auditor.

Effective - 28 Aug 1967   165.171. Audits, how provided — removal of appointed auditor. — The board of education in metropolitan districts shall determine and provide for the auditing of the accounts of the board and its various departments and operations, at the times and in the manner that the board deems necessary. The board in such districts may employ independent auditors to make the audit, or may appoint an auditor for this purpose and provide for the employees that the auditor's duties require. The board may remove the auditor from office by vote of a majority of its members. Complete reports as to the audits shall be furnished to the members of the board and the superintendent of schools and shall be made available for inspection by any interested party. ­­-------- (L. 1963 p. 200 § 6-17, A.L. 1967 p. 238)  (Source: RSMo 1959 § 165.627)
MO Rev Stat § 165.181 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.181 - Examination of officers' accounts and vouchers in metropolitan districts — report to mayor.

Effective - 28 Aug 1967   165.181. Examination of officers' accounts and vouchers in metropolitan districts — report to mayor. — At the close of each fiscal school year, the mayor of the city shall appoint one or more expert accountants, who shall examine the books, accounts and vouchers of the treasurer and all other departments of expenditure of the board of the metropolitan district and shall make due report thereof to the mayor and the board of education of the city. All the officers and employees of the board shall produce and submit to the accountants for examination all books, papers, documents, vouchers and accounts in their office belonging or pertaining to the office, and shall in every way assist the accountants in their work. In the report to be made by the accountants they may make any recommendation they deem proper as to the business methods of the officers and employees. A reasonable compensation for the services shall be paid by the board. ­­-------- (L. 1963 p. 200 § 6-18, A.L. 1967 p. 238)  (Source: RSMo 1959 § 165.633)
MO Rev Stat § 165.201 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.201 - Selection of depositaries in seven-director districts without advertising for bids — deposit to be secured.

Effective - 28 Aug 1963   165.201. Selection of depositaries in seven-director districts without advertising for bids — deposit to be secured. — If at the time bids should be received or the selection of depositaries should be made in seven-director districts in accordance with the provisions of sections 165.211 to 165.291, it is unlawful for banking institutions to pay interest upon demand deposits, or if there is not a sufficient number of bids submitted, the board may name depositaries of all or any part, not less than one-sixteenth part thereof, of its funds, without advertising for bids and without requiring the payment of any interest. Each depositary selected within ten days after its selection in accordance with the provisions of this section shall deposit securities required for the deposit of school funds as provided in sections 110.010 and 110.020. ­­-------- (L. 1963 p. 200 § 6-20)  (Source: RSMo 1959 § 165.427)
MO Rev Stat § 165.211 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.211 - Depositaries, how selected, when — bids received when — notice to be published.

Effective - 28 Aug 1998   165.211. Depositaries, how selected, when — bids received when — notice to be published. — In all seven-director districts, the school board shall select depositaries of the moneys and funds of the school district. Depositaries may be selected annually or the school district and depositary may enter into a one- to five-year contract or agreement for the deposit of the district's moneys or funds at the discretion of the local board of education. Such contract or agreement may be terminated by the mutual consent of both parties at any time. The school board, in each year in which depositaries are to be selected, shall receive sealed proposals from banking institutions in the county or in adjoining counties which desire to be selected as depositaries of the moneys and funds of the school district. Notice that bids will be received shall be published by the secretary of the board at least twenty days before the date selected by the school board for the acceptance of bids in some newspaper published in the county at least five days in each week, or if there is none, then in a newspaper of general circulation within the county. ­­-------- (L. 1963 p. 200 § 6-21, A.L. 1980 S.B. 733, A.L. 1992 S.B. 581, A.L. 1998 H.B. 955)  (Source: RSMo 1959 § 165.417)
MO Rev Stat § 165.221 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.221 - Bids, how made — to be accompanied by check — penalty for secretary disclosing amount of bid.

Effective - 28 Aug 2018, 2 histories   165.221. Bids, how made — to be accompanied by check — penalty for secretary disclosing amount of bid. — For the purpose of letting the funds the board shall divide the funds into not less than two nor more than ten equal parts. Each bidder may bid for any number of the parts, but the bid for each part shall be separate. Any banking institution in the county or in an adjoining county desiring to bid shall deliver to the secretary of the board, on or before the date selected for the acceptance of bids, a sealed bid, stating the rate of interest, or method by which the interest will be determined, that the banking institution offers to pay on one part of the funds and moneys of the school district for the term of one to five years, as the case may be, next ensuing the date of the bid; or if the selection is made for a less term as provided in sections 165.201 to 165.291, then for the time between the date of the bid and the next regular time for the selection of depositaries, as fixed by section 165.211. It is a misdemeanor for the secretary of the board to directly or indirectly disclose the amount of any bid before all bids are opened at a public depositary bid opening. ­­-------- (L. 1963 p. 200 § 6-22, A.L. 1980 S.B. 733, A.L. 1992 S.B. 581, A.L. 1998 H.B. 955, A.L. 2018 H.B. 1879 merged with S.B. 769)  (Source: RSMo 1959 § 165.420)
MO Rev Stat § 165.231 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.231 - Opening of bids — interest on deposits.

Effective - 28 Aug 2018, 2 histories   165.231. Opening of bids — interest on deposits. — The school board or their designee in seven-director districts, on the date selected for the acceptance of bids, shall publicly open the bids and cause each bid to be verbally read and documented. Following discussion and clarification of bids with the financial institutions, the board of education shall cause each bid to be entered upon the records of the board and shall select from among the bidders, as depositaries of the funds and moneys of the school district, those whose bids are accepted, and shall notify each of the bidders so selected. The board may reject any and all bids. The interest upon the funds and moneys shall be computed upon the daily balances to the credit of the school district with each depositary and shall be payable by each depositary on the first day of each month to the treasurer of the school district, who shall place the same to the credit of the district. Each depositary, by at least the fifth day of the current month, shall render to the secretary of the board a statement, in writing, showing the amount of interest paid by the depositary. ­­-------- (L. 1963 p. 200 § 6-23, A.L. 1980 S.B. 733, A.L. 1998 H.B. 955, A.L. 2018 H.B. 1879 merged with S.B. 769)  (Source: RSMo 1959 § 165.423)
MO Rev Stat § 165.241 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.241 - Deposits, how secured — renewal of deposit agreement.

Effective - 28 Aug 2018, 2 histories   165.241. Deposits, how secured — renewal of deposit agreement. — After notice to any depositary of its selection, the depositary shall deliver or deposit securities in accordance with sections 110.010 and 110.020 and the securities if delivered to the fiscal officer of the seven-director school district may be deposited for safekeeping with any federal reserve bank located in this state or with any banking institution located in the county and approved by order of the school board entered of record on its minutes. If at the time for selecting depositaries it is unlawful for banking institutions to pay interest upon demand deposits the school board at its option either may select depositaries as provided by law or may enter into written agreement with any or all depositaries acting as such during the preceding period for renewal and continuation of the depositary relationship for the ensuing period with power and authority to renew and continue the same for successive periods thereafter, subject however to termination as provided by law. The rights and obligations of the parties and of any trustee joining in a renewal agreement shall be deemed continuous throughout the periods of the renewals. Each depositary at all times shall maintain the security in kind and amount required by sections 110.010 and 110.020 with right in the depositary when not in default to make substitutions thereof and to withdraw interest coupons therefrom as they mature. ­­-------- (L. 1963 p. 200 § 6-24, A.L. 2018 H.B. 1879 merged with S.B. 769)  (Source: RSMo 1959 § 165.430)
MO Rev Stat § 165.251 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.251 - Additional security may be required.

Effective - 28 Aug 1963   165.251. Additional security may be required. — If the board of a seven-director district at any time deems it necessary for the protection of the school district, by resolution it may require a depositary to deposit additional security, and upon failure to do so within five days after the service of a copy of the resolution upon the depositary the board may proceed to select another depositary in its place in the manner provided herein. ­­-------- (L. 1963 p. 200 § 6-25)  (Source: RSMo 1959 § 165.433)
MO Rev Stat § 165.261 (2021)
2021 Missouri Revised Statutes|Title XI - Education and Libraries|Chapter 165 - Budget and Current Financing|Section 165.261 - Failure to select depositary.

Effective - 28 Aug 1963   165.261. Failure to select depositary. — If for any reason a selection of depositaries for all the funds and moneys of a seven-director district is not made at the time fixed by sections 165.201 to 165.291, the board, at any subsequent time, after twenty days' notice, as herein provided, may receive bids and select depositaries for the parts of the funds and moneys of the districts for which no depositary has been selected; and the banking institutions selected shall remain depositaries until the next regular time for the selection of depositaries as provided by section 165.211, unless the order selecting the depositaries is revoked for the causes specified in sections 165.201 to 165.291. ­­-------- (L. 1963 p. 200 § 6-26)  (Source: RSMo 1959 § 165.437)