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Transparency Nicole Galloway, CPA Accountability Results 2017 Annual Report Missouri State Auditor 2018-035

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Page 1: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Transparency

Nicole Galloway, CPA

Accountability Results

2017 Annual Report

Missouri State Auditor

2018-035

Page 2: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Letter from Auditor GallowayFor the past three years, I have proudly served as the taxpayers’ watchdog. The role of Auditor is unique in our government as the only independent position to hold government accountable. As someone who is passionate about fiscal efficiency and minimizing waste, I embrace the opportunity to protect taxpayers and ensure they get the most of their government.

In 2017, we released 155 reports that hold government agencies at all levels accountable to you — the citizens they serve. These reports revealed evidence of public corruption, highlighted inefficiencies and shined a light on waste and mismanagement. Audits get results, and these efforts have resulted in changes to operations, more effective processes, and, at times, criminal charges brought alleging corruption by public officials.

Our successes this year were thanks to the dedicated staff and the high standards set by our office. With this in mind, it was no surprise when we received the highest rating possible from a peer review by the National State Auditors Association. This recognition by our peers from across the country acknowledges our efforts to efficiently and effectively serve Missourians. Another important factor in our accomplishments is the feedback and information we receive from Missourians who report potential wrongdoing in government. As State Auditor, I operate the state’s Whistleblower Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the audit process. If you see waste, fraud or mismanagement in government, report it. You can reach my Whistleblower Hotline by calling 800-347-8597, by emailing [email protected], or by using the online submission form at auditor.mo.gov/hotline. Callers may choose to remain anonymous. It is my honor to serve as your advocate, ensuring government at all levels is efficient, effective and transparent.

Nicole Galloway, CPA

Page 3: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

The State Auditor’s Office is Missouri’s independent watchdog agency. The Missouri Constitution and state law give the Missouri State Auditor authority to audit:

Duties of the State Auditor

Leaders & representatives from counties across the state attended State Auditor Nicole

Galloway's County Government Day .

• All state agencies, boards and commissions• Public employee retirement systems• Public employee healthcare systems• State court system• School districts

• Counties that do not have a county auditor• Other political subdivisions upon petition by the

voters of those subdivisions

The State Auditor’s Office works to ensure the proper use of public funds and to improve the efficiency and effectiveness of Missouri government. Audits examine financial accountability, look for waste and opportunities for fraud, and evaluate whether government organizations and programs are achieving their purposes and operating economically and efficiently. All audits are performed in accordance with generally accepted government auditing standards issued by the Comptroller General of the United States.

Page 4: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Inside 2017 Annual Report

Holding Public OfficialsAccountable

Holding elected officials and public servants accountable and protecting taxpayers

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Fighting Public Corruption

Fighting Waste, Fraud and Misuse of Funds

Protecting Whistleblowers

Timeliness of Tax Refunds

Budget Integrity Series

Holding Special Taxing Districts Accountable

Cyber Security

More from 2017

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Working with legislators to prevent the misuse of public funds

Investigating instances of irresponsible tax-dollar use across Missouri

Protecting those who report wrongdoing in government

Reviewing state processes to protect taxpayers

Analyzing practices that led to the state’s current budget crisis

Shining a light on how special taxing districts collect and spend taxpayer dollars

Advocating for safe electronic records practices and protecting student data

Family-friendly leave policy, peer review and year-end summary

Section About Page

Page 5: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

HOLDING PUBLIC OFFICIALS ACCOUNTABLE

Former leaders of southwest Missouri road district face felony charges

Auditor Galloway issued a progress report of the embattled Buck Prairie Special Road District in Lawrence County. A 2016 audit found $65,000 in inappropriate spending and payments. The follow-up review found improvements and new safeguards in place. After the 2016 report, the prosecuting attorney filed Class C felony charges against six individuals.

Cooper County Clerk pleads guilty to stealing from taxpayers

An audit of the Cooper County Clerk details actions taken by a now former clerk to misappropriate county funds to purchase a leased vehicle. The issues were brought to the attention of auditors during a routine audit of the county. The county clerk pled guilty to stealing, and as a condition of probation, was required to pay restitution and resign.

Since being sworn into office, Auditor Galloway has:

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Evidence of theft in Chariton County Sheriff’s Office

Auditor Galloway released a report detailing at least $26,000 in funds stolen over an almost two-year period. The audit was initiated by the Sheriff after the discovery of questionable activity and confirmed $26,277 went missing that should have been deposited in the Sheriff’s fee account or inmate account. The report has been provided to law enforcement.

Audit uncovers $100K+ missing, unaccounted for in city of Viburnum

An audit of the city of Viburnum detailed more than $100,000 in potentially fraudulent activities by a former city clerk who served the city for 14 years. The prosecuting attorney charged the clerk with receiving stolen property, a Class B felony.

Page 6: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

FIGHTING PUBLIC CORRUPTION

As the state agency charged with investigating the misuse of public resources, the Missouri State Auditor’s Office is uniquely positioned to be a vital part of anti-corruption efforts. However, there is too much red tape that prevents law enforcement and the State Auditor from easily working together to expose fraud and abuse.

In 2017, Auditor Galloway worked with legislators and law enforcement officials on bipartisan legislation to provide additional tools to fight public corruption.

The legislation was vetoed by the Governor, but has been proposed again in 2018. The measure includes greater penalties in public corruption cases and allows increased partnerships between the State Auditor and prosecutors and law enforcement in such cases.

The legislation again has the support of the Missouri Association of Prosecuting Attorneys.

When intentional misconduct happens, it's a matter of ethics and integrity. When public officials breach the public trust, prosecutors, law enforcement and the Auditor need to be able to effectively work

together to protect citizens and remove bad actors from office.“

-Amy Fite President of the Missouri Association of Prosecuting Attorneys and Christian County Prosecuting Attorney

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Page 7: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fighting

University of Missouri System brings end to hidden “bonus” pay uncovered in audit

In March, an audit of the University of Missouri System described inappropriate bonus payments to top administrators, including incentive payments, luxury vehicle allowances and other compensation not included in published salaries. Four days after Auditor Galloway released the audit, the University of Missouri System President announced an end to bonus payments.

Evidence of $90 million billing scheme at Putnam County Memorial Hospital

An audit of Putnam County Memorial Hospital uncovered $90 million in inappropriate lab billings by hospital leadership and associates. The report detailed a billing scheme in which the lab services company and its affiliates conducted lab work across the country, but Putnam County Memorial Hospital billed the insurance companies using the hospital account. In exchange, the hospital received a cut of the insurance payouts.

Records and information uncovered through the course of the audit have been provided to state and federal law enforcement authorities.

Review of federal dollars finds $1 million in questionable spending

The Statewide Single Audit annually reviews the state’s management and spending of federal dollars. The 2017 audit raised concerns with a number of oversight areas and identified $1 million in questionable costs in social safety net programs. The review identified a lack of accountability in two agencies that administer federal funds, the Department of Mental Health and the Department of Social Services.

WASTE, FRAUD AND MISUSE OF FUNDS

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Page 8: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Contact the State Auditor’s Whistleblower Hotline To Report Wrongdoing

Protecting Whistleblowers

In June, the Governor signed Senate Bill 43, which compromises long-standing whistleblower protections, increases the threat of retaliation and fosters an environment of intimidation for those who report wrongdoing.

Even though state law no longer protects public employees from being fired for identifying wrongdoing in the workplace, reports to the Auditor's Whistleblower Hotline are anonymous and protected by law.

The State Auditor’s Whistleblower Hotline is a confidential resource for public employees to report waste, fraud or misuse of taxpayer dollars.

If you see waste or fraud in government, report it.

Call: 800-347-8597

Email: [email protected]

Website: auditor.mo.gov/hotline

The Whistleblower and Taxpayer Protection Act would reverse

state government’s trend toward secrecy and fight against a chilling

effect that could undermine the state’s ability to uncover wasteful,

improper or illegal uses of taxpayer dollars.

“Auditor Galloway is working with lawmakers to pass legislation restoring protections and adding safeguards for public employees who report inappropriate activity in the workplace. In December, she announced that bills have been pre-filed in the House and Senate for consideration during the 2018 legislative session.

The Whistleblower and Taxpayer Protection Act positions Missouri as a leader for those who would speak out against fraud, public corruption, and government wrongdoing.

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Page 9: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

In 2017, Auditor Galloway launched a review of the processes used to ensure tax refunds are paid timely and with all appropriate interest. The audit reviewed compliance and timeliness over a two-year period.

During the course of the audit, thousands of taxpayers reached out to the State Auditor’s Office to report late refunds, missing interest or difficulties getting answers from the Department of Revenue. Auditor Galloway also had to take the unusual step of issuing a subpoena to obtain information on the state’s management of income tax refunds.

Despite unprecedented attempts by the current Governor’s administration to obstruct audit work, the audit was released and found refunds to taxpayers have been increasingly delayed at the direction of the Department of Revenue and the Office of Administration.

Answers for Missourians on late tax refunds

My office received thousands of calls and e-mails from taxpayers who were rightfully frustrated because they were not receiving the money they were owed. This is real money to Missourians trying to pay bills and support their families.

““

I could use the money for gas to get back and forth to work, and provide the state with more tax money that would be spent here.

What taxpayers said:

Taxpayers throughout Missouri reached out to the State Auditor’s Office because of delays in receiving their tax refunds. In June, Auditor Galloway called on the director of the Department of Revenue to take quick action and address taxpayers’ complaints.

If it was known that refunds were going to be late, the taxpayer has the right to know.

I am extremely frustrated at the

Department of Revenue and the fact that there

is no penalty in place for their actions.

It’s disappointing that the state

cannot process a simple tax return in

less than 45 days.

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Page 10: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Budget Integrity Series provides examination into the state budget crisis

In 2017, Auditor Galloway announced her Budget Integrity Series, which examined the contributing factors to Missouri’s current budget crisis. These reports highlighted years of broken promises and policy decisions based on unrealistic expectations that have left the state unprepared for an economic downturn.

The audit also found payments out of the Legal Expense Fund were consistently higher than budgeted amounts. In fiscal year 2017, for example, the actual amount spent was more than $17 million higher than what was budgeted.

Budget Impact of Tax Credits

An examination of the state’s tax credit programs shows a $3 billion tax credit liability that extends at least into the next 15 years due to credits that have been issued or authorized, but not yet redeemed. In addition, tax credit programs have cost the state $5.4 billion over the past decade.

The examination noted the current process makes it difficult for policymakers to get access to information about the cost of the tax credits because of incomplete or inaccurate information provided by the Department of Economic Development and other state agencies.

Legislative giveaways undermine state’s fiscal health

Auditor Galloway released an audit of the state’s tax incentives and exemptions. The review found:

• The legislature lacks an accurate way to account for or track the fiscal impact of hundreds of tax breaks. Of the 209 sales and use tax exemptions on the books, only three are tracked.

• The legislature’s process for estimating the impact of proposed legislation is sometimes formulated with out-of-date information and requires much greater economic analysis.

• Missouri offers the second highest discount in the nation to retailers in exchange for paying sales taxes on time. A similar discount is offered to businesses that remit their employee withholding taxes on time, which is a discount only offered in Missouri.

Legal settlements and judgments cost taxpayers more than $115 million

A report highlighted how millions in taxpayer dollars are being spent on legal expenses with no system in place to track the amount and nature of payments.

The state’s Legal Expense Fund is the pool of money used to make payments stemming from lawsuits against the state. The Office of Administration relies on an outdated system that lacks the ability to produce basic electronic reports.

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Page 11: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

for every tax dollar they collect. Laws governing special

taxing districts must be fixed.

HOLDING SPECIAL TAXING DISTRICTS Accountable

Auditor Galloway is committed to shining a light on how special taxing districts, specifically Transportation Development Districts (TDDs) and Community Improvement Districts (CIDs), collect and spend taxpayer dollars.

Legislation passed during the 2017 legislative session increases government accountability by ensuring penalty provisions exist for local governments and political subdivisions that fail to submit required annual financial reports. Auditor Galloway worked with legislators to pass a bill in 2016 adding penalties for Transportation Development Districts that failed to report this information. This 2017 legislation broadens the penalties to include other local government bodies.

A series of audits have worked to bring transparency to special taxing districts.

Reviews of Community Improvement Districts identify pattern of problems In 2016, a new law authorized the State Auditor's Office to audit CIDs without requiring citizens to initiate the audit through the petition process. In 2017, Auditor Galloway completed audits of four CIDs: North Oaks Plaza CID in Northwoods, BaratHaven CID in Dardenne Prairie, Independence Events Center CID in Independence and Ward Parkway Center CID in Kansas City. The audits found that projects are often plagued with problems or are not living up to their promises and led Auditor Galloway to initiate a review of CIDs throughout the state.

TDD collected thousands, made no improvements

Auditor Galloway’s report on the Hospital Interchange TDD in Cass County brought to light a failed project that resulted in thousands in taxes collected, but no benefits for taxpayers.

Unaccountable tax districts rack up $1 billion in taxpayer debt

Auditor Galloway released a report on TDDs that found districts across the state engaging in questionable practices with little oversight or transparency because of the weakness of existing laws. The audit also found taxpayers on the hook for nearly $1 billion in outstanding project costs to be repaid with sales taxes they did not vote on or approve.

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TAXING DISTRICTS MUST BE ACCOUNTABLE “

Page 12: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

EMPHASIS ON Cyber Security

Since taking office, Auditor Galloway has focused on efforts to keep Missourians' information secure by incorporating data security into the standard audit process and regularly making recommendations to counties, municipalities and courts on ways to better safeguard electronic records.

Auditor Galloway was a recipient of the Center for Digital Education Top 30 award for her work to increase the security of student data in Missouri schools. She was recognized in part due to the success of her Cyber Aware School audits, which were designed to increase safeguards against unauthorized access to student information.

Auditor Galloway is also working to ensure parents are notified in case of a data breach at their children’s school. Current state law does not require schools to notify parents if their children or family’s personal information has been compromised in a cyber security incident. During the 2017 session, legislation to change the law had broad bipartisan support, but ultimately was not passed. In December, the bill was among the first to be pre-filed for the 2018 legislative session.

Some school districts have policies in place that require notification if a data breach occurs. In 2017, Auditor Galloway visited public school districts across Missouri to commend them on taking this proactive approach.

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Page 13: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Peer review gives highest rating possible

In October, Auditor Galloway announced her office received the highest rating possible during a review by the National State Auditors Association (NSAA).

An external peer review enables the State Auditor's Office to obtain an independent assessment of whether or not its system of quality control is adequate to ensure compliance with Government Auditing Standards.

The review was conducted under the NSAA's External Peer Review Program, which is administered by the National Association of State Auditors, Comptrollers, and Treasurers. The review team included representatives from seven other state audit organizations and the federal government. A peer review is required every three years for organizations that conduct governmental audits.

Promoting family-friendly leave policies for state employees

Auditor Galloway has worked to update her office’s personnel policies to be more family friendly. This includes expanding personnel policies to include responding to domestic violence as a protected leave category. She also expanded leave policies to allow for bonding time after the birth or adoption of a newborn. Auditor Galloway has encouraged other state office holders to follow her lead. Not long after, the administration extended similar leave policies throughout the executive branch of state government.

Statewide Closeout audits

The State Auditor's Office performs closeout audits of statewide offices to assist in transitions and ensure that incoming officials are aware of areas for improvement. Auditor Galloway works independently to ensure these audits are tough, fair and thorough, no matter the party affiliation of the auditee.

Governor: Fair Lt. Governor: Good Attorney General: Fair Secretary of State: Good Treasurer: Excellent

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For additional 2017 information, visit auditor.mo.gov

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Report Date Issued Report Number

Crawford County Financial Statements 12-2017 2017-155

Monthly Report on Municipal Court and Revenue Filings November 2017

12-2017 2017-154

Monthly Report on Political Subdivision Filings November 2017 12-2017 2017-153

Compliance with Section 536.175, RSMo 12-2017 2017-152

Missouri State Highway Patrol's Use of Highway Funds 12-2017 2017-151

Pemiscot Memorial Health Systems 12-2017 2017-150

Hospital Interchange TDD Closeout 12-2017 2017-149

Summary of 2017 Follow-Up Reports 12-2017 2017-148

Ward Parkway Center Community Improvement District 12-2017 2017-147

Missouri School Data Reporting 12-2017 2017-146

Follow-Up Report On Audit Findings City of Bridgeton Employees Retirement Plan Funding and Governance

11-2017 2017-145

Pike County 11-2017 2017-144

2017 Property Tax Rates 11-2017 2017-143

Follow Up Report On Audit Findings Sullivan County 11-2017 2017-142

Monthly Report on Political Subdivision Filings October 2017 11-2017 2017-141

Monthly Report on Municipal Court and Revenue Filings October 2017

11-2017 2017-140

Benton County Administrator Follow Up 11-2017 2017-139

Forty-fifth Judicial Circuit Pike County 11-2017 2017-138

Follow-Up Report On Audit Findings Forty-First Judicial Circuit, City of Shelbina Municipal Division

11-2017 2017-137

Independence Events Center Community Improvement District 11-2017 2017-136

Follow-Up Report On Audit Findings Small Business Regulatory Fairness Board

11-2017 2017-135

Bollinger County 11-2017 2017-134

Summary of Audit Findings Department of Revenue - Contract License Offices

11-2017 2017-133

St. Clair County 11-2017 2017-132

Follow-Up Report On Audit Findings City of Viburnum 11-2017 2017-131

Chariton County Sheriff 11-2017 2017-130

U.S. Highway 36 - Interstate 72 Corridor Transportation Development District

11-2017 2017-129

Texas County 11-2017 2017-128

Cooper County 11-2017 2017-127

Scotland County 10-2017 2017-126

Monthly Report on Municipal Court and Revenue Filings September 2017

10-2017 2017-125

Monthly Report on Political Subdivision Filings September 2017 10-2017 2017-124

City of Amoret 10-2017 2017-123

Cooper County Clerk 10-2017 2017-122

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Page 15: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Report Date Issued Report Number

BaratHaven Community Improvement District 10-2017 2017-121

Texas County Financial Statements 10-2017 2017-120

Mercer County Financial Statements 10-2017 2017-119

Gentry County Financial Statements 10-2017 2017-118

Office of Attorney General 10-2017 2017-117

New Madrid County 10-2017 2017-116

Randolph County Financial Statements 10-2017 2017-115

Maries County 10-2017 2017-114

Cost of Tax Incentives and Exemptions 10-2017 2017-113

Third Judicial Circuit City of Bethany Municipal Division 10-2017 2017-112

Moniteau County Financial Statements 10-2017 2017-111

Scotland County Financial Statements 10-2017 2017-110

City of Lexington 10-2017 2017-109

Forty- First Judicial Circuit Macon County 10-2017 2017-108

Macon County 10-2017 2017-107

Moniteau County Collector and Property Tax System 09-2017 2017-106

Daviess County Financial Statements 09-2017 2017-105

Monthly Report on Municipal Court and Revenue Filings August 2017

09-2017 2017-104

Monthly Report on Political Subdivision Filings August 2017 09-2017 2017-103

North Oaks Plaza Shopping Center Community Improvement District

09-2017 2017-102

Forth Judicial Circuit Gentry County 09-2017 2017-101

Gentry County 09-2017 2017-100

Legal Expense Fund Letter 09-2017 2017-099

State Legal Expense Fund 09-2017 2017-098

Maries County Financial Statements 09-2017 2017-097

Pike County Financial Statements 09-2017 2017-096

Bollinger County Financial Statements 09-2017 2017-095

Summary of Local Government and Court Audit Findings -Information Security Controls

09-2017 2017-094

Public Water Supply District # 4 of Washington County 09-2017 2017-093

Cooper County Financial Statements 09-2017 2017-092

Follow-Up Report On Audit Findings Lawrence County 08-2017 2017-091

Monthly Report on Transportation Development District Filings July 2017

08-2017 2017-090

Monthly Report on Municipal Court and Revenue Filings July 2017 08-2017 2017-089

Moniteau County 08-2017 2017-088

Mercer County 08-2017 2017-087

Stoddard County Financial Statements 08-2017 2017-086

Ste. Genevieve County Financial Statements 08-2017 2017-085

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Page 16: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Report Date Issued Report Number

Webster County Financial Statements 08-2017 2017-084

Follow-Up Report On Audit Findings City of Rich Hill 08-2017 2017-083

Livingston County Financial Statements 08-2017 2017-082

Dade County Financial Statements 08-2017 2017-081

Department of Revenue Wentzville Contract License Office 08-2017 2017-080

Follow-Up Report On Audit Findings Wright County Collector and Property Tax System

08-2017 2017-079

Forty-Third Judicial Circuit Livingston County 08-2017 2017-078

Ray County Memorial Hospital 08-2017 2017-077

Department of Revenue Oakville Contract License Office 08-2017 2017-076

St. Clair County Financial Statements 08-2017 2017-075

Putnam County Memorial Hospital 08-2017 2017-074

Office of Governor 08-2017 2017-073

Monthly Report on Municipal Court and Revenue Filings June 2017

08-2017 2017-072

Department of Revenue Brookfield Contract License Office 08-2017 2017-071

Department of Revenue Hannibal Contract License Office 08-2017 2017-070

Crawford County 07-2017 2017-069

Daviess County 07-2017 2017-068

Monthly Report on Transportation Development District Filings June 2017

07-2017 2017-067

Morgan County Financial Statements 07-2017 2017-066

Knox County 07-2017 2017-065

Morgan County 07-2017 2017-064

Department of Revenue Hermann Contract License Office 07-2017 2017-063

Department of Revenue Glenstone Contract License Office 07-2017 2017-062

Department of Revenue Monett Contract License Office 07-2017 2017-061

Missouri State Lottery Commission 07-2017 2017-060

City of Northwoods 06-2017 2017-059

Ste. Genevieve County 06-2017 2017-058

Office of Secretary of State 06-2017 2017-057

Shelby County 06-2017 2017-056

Forty First Judicial Circuit Shelby County 06-2017 2017-055

Shelby County Financial Statements 06-2017 2017-054

Compliance with Section 536.175, RSMo 06-2017 2017-053

Monthly Report on Municipal Court and Revenue Filings May 2017 06-2017 2017-052

Tax Credit Programs 06-2017 2017-051

Missouri Statewide Performance Indicators : A National Comparison

06-2017 2017-050

Bates County 06-2017 2017-049

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Report Date Issued Report Number Department of Health and Senior Services Missouri Electronic Vital Records System

06-2017 2017-048

Follow-Up Report On Audit Findings Twenty-First Judicial Circuit City of Wellston Municipal Division

06-2017 2017-047

Barton County 06-2017 2017-046

Follow Up Report On Audit Findings City of Sparta 06-2017 2017-045

Livingston County 06-2017 2017-044

City of Viburnum 06-2017 2017-043

Webster County 06-2017 2017-042

Monthly Report on Transportation Development District Filings April 2017

06-2017 2017-041

Monthly Report on Municipal Court and Revenue Filings April 2017

06-2017 2017-040

City of Wellston 05-2017 2017-039

Department of Revenue Ellington Contract License Office 05-2017 2017-038

Department of Revenue Fayette Contract License Office 05-2017 2017-037

Taney County Collector and Property Tax System 05-2017 2017-036

City of Harrisonville 05-2017 2017-035

Follow-Up Report On Audit Findings Waynesville R-VI School District Cash Handling Internal Controls

05-2017 2017-034

Administration Review of Article X, Sections 16 Through 24, Constitution of Missouri Year Ended June 30, 2016

05-2017 2017-033

Randolph County 05-2017 2017-032

Compilation of 2016 Federal Forfeiture Reports 05-2017 2017-031

Office of Lieutenant Governor 04-2017 2017-030

Office of State Treasurer Period July 1, 2016 through January 9, 2017

04-2017 2017-029

Office of State Treasurer 04-2017 2017-028

Monthly Report on Transportation Development District Filings March 2017

04-2017 2017-027

Monthly Report on Municipal Court and Revenue Filings March 2017

04-2017 2017-026

Twenty-First Judicial Circuit - City of Ferguson Municipal Division 04-2017 2017-025

Follow-Up Report On Audit Findings Fox C-6 School District 04-2017 2017-024

Fifteenth Judicial Circuit City of Lexington Municipal Division 04-2017 2017-023

Benton County Public Administrator 04-2017 2017-022

Department of Revenue License Office Visits - Gainesville 04-2017 2017-021

Transportation Development Districts 04-2017 2017-020

Annual Financial Report Filings Due in 2016 03-2017 2017-019

State of Missouri Single Audit Year Ended June 30, 2016 03-2017 2017-018

Follow-Up Report On Audit Findings Wayne County 03-2017 2017-017

Monthly Report on Transportation Development District Filings February 2017

03-2017 2017-016

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Report Date Issued Report Number Monthly Report on Municipal Court and Revenue Filings February 2017

03-2017 2017-015

Greene County Fire Protection District 03-2017 2017-014

St. Louis County Fire Protection District 03-2017 2017-013

University of Missouri System Administration 03-2017 2017-012

Follow-Up Report On Audit Findings Buck Prairie Special Road District

03-2017 2017-011

Compilation of 2016 Criminal Activity Forfeiture Act Seizures 02-2017 2017-010

Monthly Report on Transportation Development District Filings January 2017

02-2017 2017-009

Monthly Report on Municipal Court and Revenue Filings January 2017

02-2017 2017-008

2016 Annual Report 02-2017 2017-007

Summary of Audit Findings - County Collectors and Property Tax System

02-2017 2017-006

2016 Property Tax Rates 02-2017 2017-005

Monthly Report on Transportation Development District Filings December 2016

02-2017 2017-004

Monthly Report on Municipal Court and Revenue Filings December 2016

01-2017 2017-003

Forty-First Judicial Circuit City of Shelbina Municipal Division 01-2017 2017-002

Department of Higher Education Performance Funding 01-2017 2017-001

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Date of Registration Bonds Issued By Amount of Issue

12-27-2017 School District of the City of Ladue $24,925,000.00

12-22-2017 School District of University City $12,335,000.00

12-22-2017 Branson Reorganized School District No. 4 $20,205,000.00

12-22-2017 Galena R-II School District $850,000.00

12-21-2017 Greene County Reorganized School District No. 3 (Republic) $2,890,000.00

12-21-2017 Lebanon R-III School District $8,660,000.00

12-20-2017 Orrick R-XI School District $1,300,000.00

12-20-2017 Ozark Reorganized School District No. 6 $4,520,000.00

12-20-2017 Warren County R-III School District $5,450,000.00

12-20-2017 Lincoln County R-III School District of Troy $2,795,000.00

12-20-2017 Trenton R-IX School District $1,620,000.00

12-20-2017 Ralls County R-II School District $3,195,000.00

12-19-2017 Smithville R-II School District $5,075,000.00

12-19-2017 Rolla School District No. 31 $4,630,000.00

12-19-2017 Carthage R-IX School District $8,970,000.00

12-19-2017 Advance R-IV School District $1,070,000.00

12-19-2017 Nixa Public Schools $7,480,000.00

12-19-2017 Lawson Reorganized School District No. R-XIV $2,230,000.00

12-18-2017 Camdenton Reorganized School District No. R-3 $25,490,000.00

12-18-2017 School District of Springfield R-XII $98,795,000.00

12-18-2017 Seneca R-VII School District $5,710,000.00

12-18-2017 Gasconade County R-I School District $2,965,000.00

12-18-2017 School District of Clayton $23,465,000.00

12-18-2017 The School District of Washington $24,065,000.00

12-18-2017 Gasconade County R-II School District $5,445,000.00

12-18-2017 Reorganized School District No. 7 $18,775,000.00

12-18-2017 Reorganized School District No. 4 $9,945,000.00

12-18-2017 Lafayette County C-1 School District $1,970,000.00

12-18-2017 Farmington R-7 School District $8,000,000.00

12-18-2017 Reeds Spring R-IV School District $1,890,000.00

12-15-2017 Ste. Genevieve County R-II School District $6,800,000.00

12-14-2017 Crawford County R-I School District $1,605,000.00

12-14-2017 Rockwood R-VI School District $26,690,000.00

12-14-2017 School of the Osage $9,075,000.00

12-13-2017 School District of Webster Groves $16,990,000.00

12-12-2017 City of Springfield $2,430,000.00

12-12-2017 Van-Far R-I School District $1,700,000.00

18

Page 20: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Date of Registration Bonds Issued By Amount of Issue

12-11-2017 Iberia R-V School District $1,366,000.00

12-11-2017 Norborne R-VII School District $1,400,000.00

12-11-2017 Campbell R-II School District $4,385,000.00

12-11-2017 Joplin Schools $24,465,000.00

12-07-2017 City of Webb City $0.00

12-06-2017 Moberly School District No.81 $4,180,000.00

12-01-2017 City of St. Charles, Neighborhood Improvement District $1,415,000.00

11-28-2017 City of Blue Springs $11,915,000.00

11-27-2017 Community R-VI School District $1,250,000.00

11-22-2017 Reorganized School District No. 2 (Willard) $8,500,000.00

11-20-2017 Maryland Heights Fire Protection District $8,500,000.00

11-15-2017 Tipton R-VI School District $4,575,000.00

11-14-2017 City of Warrenton $6,400,000.00

11-09-2017 Eureka Fire Protection District $2,762,828.95

11-07-2017 City of Belton $11,940,000.00

11-07-2017 City of Belton $2,100,000.00

11-06-2017 Clarksburg C-2 School District $420,000.00

10-30-2017 Jefferson County R-VII School District $6,290,000.00

10-27-2017 Southern Boone County R-I School District $3,275,000.00

10-26-2017 The School District of Columbia $37,955,000.00

10-25-2017 Webb City R-VII School District $5,885,000.00

10-25-2017 City of Bellefontaine Neighbors $3,545,000.00

10-20-2017 Fabius River Drainage District $4,645,000.00

10-13-2017 Sturgeon R-V School District $2,000,000.00

10-12-2017 Hickory County R-I School District $1,275,000.00

10-10-2017 Clark County R-I School District $8,000,000.00

10-06-2017 New Bloomfield R-III School District $2,000,000.00

10-06-2017 Belton School District #124 $28,175,000.00

10-05-2017 Green Ridge R-VIII School District $835,000.00

10-05-2017 Parkway C-2 School District $27,405,000.00

10-05-2017 Howard Bend Levee District $900,000.00

10-05-2017 Howard Bend Levee District $900,000.00

10-05-2017 Howard Bend Levee District $360,000.00

10-04-2017 Park Hill School District $87,715,000.00

10-04-2017 Greene County Reorganized No. 3 School District(Republic) $7,935,000.00

10-03-2017 Wentzville R-IV School District $11,075,000.00

10-03-2017 Cole County, Neighborhood Improvement District $535,000.00

19

Page 21: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Date of Registration Bonds Issued By Amount of Issue

09-22-2017 Fort Osage R-I School District of Jackson County $5,685,000.00

09-21-2017 Hollister R-V School District $6,075,000.00

09-19-2017 City of Silex $252,597.23

09-15-2017 Crane R-III School District $1,725,000.00

09-15-2017 Holden R-III School District $2,200,000.00

09-15-2017 Schuyler R-I School District $3,000,000.00

09-15-2017 Mid-Buchanan County R-V School District $2,330,000.00

09-11-2017 Carl Junction R-I School District $9,420,000.00

09-11-2017 Reorganized School District No. 4 of Jackson County $4,830,000.00

08-30-2017 Mount Vernon R-V $2,500,000.00

08-29-2017 Ritenour School District $6,960,000.00

08-29-2017 City of Rock Hill $3,079,974.00

08-29-2017 Desoto School District #73 $8,805,000.00

08-29-2017 Winfield R-IV School District $2,500,000.00

08-29-2017 City of Warrensburg $5,550,000.00

08-29-2017 Carl Junction R-I School District $10,000,000.00

08-29-2017 Normandy Schools Collaborative of St. Louis County $5,000,000.00

08-29-2017 Crawford R-II School District $3,775,000.00

08-09-2017 Pattonville R-III School District $19,855,000.00

08-01-2017 Louisiana R-II School District $3,000,000.00

07-31-2017 Sullivan C-2 School District $5,000,000.00

07-31-2017 City of Olivette $1,340,000.00

07-17-2017 Oregon-Howell R-III School District $1,650,000.00

07-17-2017 Thayer R-II School District $3,900,000.00

07-10-2017 Grandview C-4 School District $5,000,000.00

07-10-2017 Reorganized School District R-II of Cape Girardeau County $8,500,000.00

07-07-2017 City of Lake Winnebago $400,000.00

07-07-2017 Windsor C-1 School District $5,250,000.00

07-07-2017 Southwest R-V School District $1,300,000.00

07-07-2017 Princeton R-V School District $5,800,000.00

07-05-2017 Nixa Public Schools $7,570,000.00

06-29-2017 Meramec Valley R-II School District $5,435,000.00

06-29-2017 North Nodaway County R-VI School District $675,000.00

06-28-2017 The School District of the City of Independence $43,315,000.00

06-27-2017 Clarkton C-4 School District $500,000.00

06-27-2017 North Kansas City Levee District $4,975,000.00

06-27-2017 Maryville R-II School District $5,250,000.00

20

Page 22: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Date of Registration Bonds Issued By Amount of Issue

06-27-2017 Clarkton C-4 School District $900,000.00

06-27-2017 Ferguson Reorganized School District R-2 $9,380,000.00

06-20-2017 City of St. Charles School District $47,000,000.00

06-16-2017 North Shelby School District $1,500,000.00

06-15-2017 Meramec Valley R-III School District $8,000,000.00

06-15-2017 North Platte County R-I School District $6,200,000.00

06-14-2017 Sikeston R-VI School District $8,000,000.00

06-09-2017 White Cloud Township, Nodaway County $150,000.00

06-09-2017 Independence Township, Nodaway County $100,000.00

06-08-2017 Lone Jack C-6 School District $3,750,000.00

06-07-2017 Valley Park School District $515,000.00

06-07-2017 Valley Park School District $9,485,000.00

06-07-2017 Weaubleau R-III School District $2,200,000.00

06-06-2017 Chaffee R-II School District $2,400,000.00

06-01-2017 Oran R-III School District $1,035,000.00

06-01-2017 Odessa R-VII School District $6,000,000.00

05-30-2017 Kearney R-I School District $27,000,000.00

05-30-2017 Gasconade County R-I School District $2,000,000.00

05-30-2017 City of Smithton $865,000.00

05-30-2017 Dolan & West Dolan Fire Protection District $1,840,000.00

05-25-2017 Strasburg C-3 School District $1,200,000.00

05-25-2017 Hillsboro Reorganized School District R-3 $2,180,000.00

05-25-2017 Hillsboro Reorganized School District R-3 $9,820,000.00

05-24-2017 Rich Hill R-IV School District $850,000.00

05-23-2017 North Callaway County R-I School District $4,900,000.00

05-22-2017 Scott County Central School District $1,750,000.00

05-18-2017 Cole County R-I School District $2,000,000.00

05-16-2017 Paris R-II School District $2,300,000.00

05-12-2017 Archie R-V School District $1,000,000.00

05-10-2017 Drexel R-IV School District $1,875,000.00

05-08-2017 City of Creve Coeur $10,635,000.00

05-02-2017 City of Belton $4,350,000.00

04-28-2017 Sparta R-III School District $1,935,000.00

04-27-2017 Purdy R-II School District $2,299,098.80

04-27-2017 City of Raymore $2,750,000.00

04-27-2017 City of Grandview $3,500,000.00

04-20-2017 City of St. Ann $4,600,000.00

21

Page 23: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Date of Registration Bonds Issued By Amount of Issue

04-19-2017 City of O'Fallon $20,700,000.00

04-12-2017 Smithville R-II School District $9,375,000.00

04-12-2017 The School District of Columbia $10,000,000.00

04-11-2017 Monett R-I School District $5,035,000.00

04-06-2017 Rock Port R-II School District $2,700,000.00

04-04-2017 El Dorado Springs R-II School District $7,325,000.00

04-04-2017 Howard Bend Levee District $2,075,000.00

04-04-2017 Howard Bend Levee District $2,530,000.00

04-04-2017 Chillicothe R-II School District $5,500,000.00

03-30-2017 Palmyra R-I School District $6,000,000.00

03-28-2017 Monroe City R-I School District $2,800,000.00

03-23-2017 Butler R-V School District $2,500,000.00

03-21-2017 Neosho R-V School District $4,000,000.00

03-20-2017 Harrisonville R-IX School District $6,755,000.00

03-13-2017 Central County Fire and Rescue $6,355,000.00

03-10-2017 Reorganized School District R-II (Raymore-Peculiar) $9,765,000.00

03-09-2017 O'Fallon Fire Protection District $2,220,000.00

03-07-2017 City of Bethany $1,700,000.00

03-02-2017 Bolivar R-I School District $2,750,000.00

03-02-2017 Mexico School District No. 59 $5,680,000.00

03-02-2017 City of Bellefontaine Neighbors $8,000,000.00

03-01-2017 The School District of the City of Independence $9,505,000.00

03-01-2017 Municipal Library District of Maplewood $1,285,000.00

03-01-2017 School District of Maplewood Richmond Heights $4,925,000.00

02-28-2017 Branson Reorganized School District No. 4 $9,345,000.00

02-28-2017 Clever R-V School District $3,465,000.00

02-27-2017 Hollister Reorganized School District No. R-V $750,000.00

02-22-2017 Grain Valley R-V School District $3,800,000.00

02-17-2017 City of Marquand $100,000.00

02-15-2017 Excelsior Springs School District #40 $6,075,000.00

02-09-2017 Moberly School District $5,380,000.00

02-01-2017 Camdenton Reorganized School District No. R-3 of Camden County

$8,690,000.00

02-01-2017 City of St. Peters $12,000,000.00

01-31-2017 Riverside-Quindaro Bend Levee District of Platte County $12,620,000.00

01-26-2017 Wentzville Fire Protection District $9,250,000.00

01-24-2017 Lincoln County R-III School District of Troy $7,205,000.00

22

Page 24: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Date of Registration Bonds Issued By Amount of Issue

01-10-2017 Affton 101 School District $3,000,000.00

01-10-2017 Affton 101 School District $18,920,000.00

01-10-2017 Northeast Randolph County R-IV School District $2,550,000.00

01-05-2017 The School District of Washington $5,995,000.00

23

Page 25: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-117 1/3/2017 Proposed Constitutional Amendment - Article IV - Missouri Legalization and Regulation of Cannabis and Cannabis Hemp Initiative

Rejected by Secretary of State

18-118 1/3/2017 Proposed Constitutional Amendment - Article IV (Cannabis) Rejected by Secretary of State

18-119 1/3/2017 Proposal Related to Chapter 191, RSMo (Missouri Death with Dignity Act)

Rejected by Secretary of State

18-120 1/6/2017 Proposal Related to Chapter 191, RSMo (Missouri Death with Dignity Act)

Rejected by Secretary of State

18-121 1/10/2017 Proposed Constitutional Amendment - Article I (Right to Grow Cannabis and Hemp)

Withdrawn By Petitioner

18-122 1/10/2017 Proposed Constitutional Amendment - Article X (Financing Sport Facilities)

Withdrawn By Petitioner

18-123 1/10/2017 Proposed Constitutional Amendment -Article I (Compensation for Services)

Rejected by Secretary of State

18-124 1/11/2017 Proposed Constitutional Amendment - Article X (Financing Sport Facilities)

Withdrawn By Petitioner

18-125 1/11/2017 Proposed Constitutional Amendment - Article I (Right to Grow Cannabis and Hemp)

Rejected by Secretary of State

18-126 1/18/2017 Proposed Constitutional Amendment - Article IV (CannabisLegalization)

Rejected by Secretary of State

18-127 1/23/2017 Proposal Related to Chapter 191, RSMo (Missouri Death with Dignity Act)

Rejected by Secretary of State

18-128 1/24/2017 Proposed Constitutional Amendment - Article IV, Version 1 (Cannabis Legalization)

2/27/2017

18-129 1/24/2017 Proposed Constitutional Amendment - Article IV, Version 2 (Cannabis Legalization)

2/27/2017

18-130 1/24/2017 Proposed Constitutional Amendment - Article IV, Version 3 (Cannabis Legalization)

2/27/2017

18-131 1/24/2017 Proposed Constitutional Amendment - Article IV, Version 4 (Cannabis Legalization)

2/27/2017

18-132 1/24/2017 Proposed Constitutional Amendment - Article IV, Version 5 (Cannabis Legalization)

2/27/2017

18-133 1/24/2017 Proposed Constitutional Amendment - Article IV, Version 1 (Cannabis Legalization)

2/27/2017

18-134 1/24/2017 Proposed Constitutional Amendment - Article IV, Version 2 (Cannabis Legalization)

2/27/2017

18-135 1/24/2017 Proposed Constitutional Amendment - Article IV, Version 3 (Cannabis Legalization)

2/27/2017

18-136 1/25/2017 Proposed Constitutional Amendment - Article IV (Cannabis Legalization)

Rejected by Secretary of State

18-137 1/25/2017 Proposed Constitutional Amendment - Article IV, version 1 (Fair Chase Amendment)

Withdrawn By Petitioner

18-138 1/25/2017 Proposed Constitutional Amendment - Article IV, version 2 (Fair Chase Amendment)

Withdrawn By Petitioner

24

Page 26: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-139 1/25/2017 Proposed Constitutional Amendment - Article IV, version 3 (Fair Chase Amendment)

Withdrawn By Petitioner

18-140 1/25/2017 Proposed Constitutional Amendment - Article IV, Version 4 (Fair Chase Amendment)

Withdrawn By Petitioner

18-141 1/25/2017 Proposed Constitutional Amendment - Article IV, Version 5 (Fair Chase Amendment)

Withdrawn By Petitioner

18-142 1/26/2018 Proposed Constitutional Amendment - Article IV (Cannabis) Rejected by Secretary of State

18-143 1/27/2017 Proposed Constitutional Amendment - Article I (Right to Grow Cannabis and Hemp)

Rejected by Secretary of State

18-144 2/1/2017 Proposed Constitutional Amendment -Article III, version 1 (House of Representatives)

Rejected by Secretary of State

18-145 2/1/2017 Proposal Related to Chapters 286 and 143, RSMo, version 1 (The Renewable Energy Project)

Withdrawn By Petitioner

18-146 2/1/2017 Proposal Related to Chapters 286 and 143, RSMo, version 2 (The Renewable Energy Project)

Withdrawn By Petitioner

18-147 2/1/2017 Proposal Related to Chapters 130 and 143, RSMo (Public Financing for Elections)

Withdrawn By Petitioner

18-148 2/1/2017 Proposal Related to Chapter 128, RSMo (Congressional Elections)

Rejected by Secretary of State

18-149 2/1/2017 Proposed Constitutional Amendment - Article VIII (Election of Statewide Office Holders)

3/3/2017

18-150 2/1/2017 Proposal Related to Chapter 192, RSMo (The Missouri Health Insurance Cooperative)

3/3/2017

18-151 2/1/2017 Proposed Constitutional Amendment - Article III, version 2 (House of Representatives)

3/3/2017

18-152 2/1/2017 Proposed Constitutional Amendment - Article III (Locally Established Minimum Wage Amendment)

3/3/2017

18-153 2/1/2017 Proposed Constitutional Amendment - Article I, version 1 (Campaign Contributions by Artificial Entities Amendment)

Rejected by Secretary of State

18-154 2/1/2017 Proposed Constitutional Amendment - Article I, version 2 (Campaign Contributions by Artificial Entities Amendment)

Rejected by Secretary of State

18-155 2/1/2017 Proposed Constitutional Amendment - Article I, version 3 (Campaign Contributions by Artificial Entities Amendment)

Rejected by Secretary of State

18-156 2/1/2017 Proposal Related To Chapter 128, RSMo (Interstate Compact on the Agreement Among the States to Elect the President by National Popular Vote Act)

Rejected by Secretary of State

18-157 2/6/2017 Proposed Constitutional Amendment - Article IV (Cannabis Legalization)

Rejected by Secretary of State

18-158 2/6/2017 Proposal Related to Chapters 286 and 143, RSMo, version 1 (The Renewable Energy Project)

3/9/2017

18-159 2/6/2017 Proposal Related to Chapters 286 and 143, RSMo, version 2 (The Renewable Energy Project)

3/9/2017

18-160 2/6/2017 Proposal Related to Chapters 130 and 143, RSMo (Public Financing for Elections)

3/9/2017

25

Page 27: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-R001 2/7/2017 Senate Substitute No. 2 for Senate Bill No. 19 (Collective Bargaining)

Rejected by Secretary of State

18-161 2/10/2017 Proposal Related to Chapter 191, RSMo (Missouri Death with Dignity Act)

Rejected by Secretary of State

18-162 2/15/2017 Proposed Constitutional Amendment - Article III (Altering, Amending, or Repealing Enacted Initiative Petitions)

3/17/2017

18-163 2/15/2017 Proposed Constitutional Amendment - Article IV (Cannabis Legalization)

Rejected by Secretary of State

18-R002 2/22/2017 Senate Substitute No. 2 for Senate Bill 19 (Collective Bargaining) 3/24/201718-164 2/23/2017 Proposal Related to Chapter 128, RSMo (National Popular Vote

Act) 3/24/2017

18-165 2/23/2017 Proposal Related to Chapter 128, RSMo (Congressional Elections)

Rejected by Secretary of State

18-166 2/23/2017 Proposed Constitutional Amendment - Article I, version 1 (Campaign Contributions by Artificial Entities)

Rejected by Secretary of State

18-167 2/23/2017 Proposed Constitutional Amendment - Article I, version 2 (Campaign Contributions by Artificial Entities)

Rejected by Secretary of State

18-168 2/23/2017 Proposed Constitutional Amendment - Article III (House of Representatives)

Rejected by Secretary of State

18-169 3/7/2017 Proposal Related to Chapter 320, RSMo (Fire Protection Districts)

Rejected by Secretary of State

18-170 3/13/2017 Proposal Related to Chapter 321, RSMo (Qualifications of Fire Directors)

Rejected by Secretary of State

18-171 3/14/2017 Proposed Constitutional Amendment - Article I (Right to Grow Cannabis and Hemp)

Withdrawn By Petitioner

18-172 3/14/2017 Proposed Constitutional Amendment - Article IV, Version 1 (Cannabis Treatment Amendment)

4/13/2017

18-173 3/14/2017 Proposed Constitutional Amendment - Article IV, Version 2 (Cannabis Treatment Amendment)

Rejected by Secretary of State

18-174 3/14/2017 Proposed Constitutional Amendment - Article X, Version 1 (Financing Sport Facilities)

Rejected by Secretary of State

18-175 3/14/2017 Proposed Constitutional Amendment - Article X, Version 2 (Financing Sport Facilities)

Rejected by Secretary of State

18-176 3/14/2017 Proposed Constitutional Amendment - Article X, version 3 (Financing Sport Facilities)

Rejected by Secretary of State

18-177 3/14/2017 Proposed Constitutional Amendment - Article X, version 4 (Financing Sport Facilities)

Rejected by Secretary of State

18-178 3/14/2017 Proposal Related to Chapter 115, RSMo (Voter Identification) Withdrawn By Petitioner

18-179 3/15/2017 Proposed Constitutional Amendment - Article IV (Cannabis Legalization)

4/13/2017

18-180 3/15/2017 Proposed Constitutional Amendment - Article I (Right to Grow Cannabis and Hemp)

Rejected by Secretary of State

18-181 3/15/2017 Proposal Related to Chapter 115, RSMo (Voter Identification) Rejected by Secretary of State

26

Page 28: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-182 3/20/2017 Proposed Constitutional Amendment - Article IV (Cannabis Legalization)

Rejected by Secretary of State

18-183 3/21/2017 Proposed Constitutional Amendment - Article IV, version 1 (Cannabis Legalization)

4/20/2017

18-184 3/21/2017 Proposed Constitutional Amendment - Article IV, version 2 (Cannabis Legalization)

4/20/2017

18-185 3/21/2017 Proposed Constitutional Amendment - Article IV, version 3 (Cannabis Legalization)

4/20/2017

18-186 3/29/2017 Proposed Constitutional Amendment - Article IV, version 1(Native Missouri Wildlife Conservation Amendment)

Withdrawn By Petitioner

18-187 3/29/2017 Proposed Constitutional Amendment - Article IV, version 2 (Fair Chase Amendment)

Withdrawn By Petitioner

18-188 3/29/2017 Proposed Constitutional Amendment - Article IV, version 3 (Native Missouri Wildlife Conservation Amendment)

Withdrawn By Petitioner

18-189 3/29/2017 Proposed Constitutional Amendment - Article IV, version 4 (Native Missouri Wildlife Conservation Amendment)

4/28/2017

18-190 3/30/2017 Proposed Constitutional Amendment - Article I (Right to Grow Cannabis and Hemp)

4/28/2017

18-191 3/30/2017 Proposal Related to Chapter 115, RSMo (Voter Identification) Withdrawn By Petitioner

18-192 3/31/2017 Proposal Related to Chapter 321, RSMo (Establishing the St. Louis City Fire Protection District)

Rejected by Secretary of State

18-193 3/31/2017 Proposal Related to Chapter 128, RSMo (Congressional Elections)

4/28/2017

18-194 4/3/2017 Proposal Related to Chapter 115, RSMo (Voter Identification) Rejected by Secretary of State

18-195 4/3/2017 Proposed Constitutional Amendment - Article III (House of Representatives)

5/2/2017

18-196 4/4/2017 Proposal Related to Chapter 290, RSMo, version 1 (Minimum Wage)

5/2/2017

18-197 4/4/2017 Proposal Related to Chapter 290, RSMo, version 2 (Minimum Wage)

5/2/2017

18-198 4/4/2017 Proposal Related to Chapter 290, RSMo, version 3 (Minimum Wage)

5/2/2017

18-199 4/4/2017 Proposal Related to Chapter 290, RSMo, version 4 (Minimum Wage)

5/2/2017

18-200 4/4/2017 Proposal Related to Chapter 290, RSMo, version 5 (Minimum Wage)

5/2/2017

18-201 4/4/2017 Proposal Related to Chapter 290, RSMo, version 6 (Minimum Wage)

5/2/2017

18-202 4/4/2017 Proposal Related to Chapter 290, RSMo, version 7 (Minimum Wage)

5/2/2017

18-203 4/4/2017 Proposal Related to Chapter 290, RSMo, version 8 (Minimum Wage)

5/2/2017

27

Page 29: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-204 4/4/2017 Proposal Related to Chapter 290, RSMo, version 9 (Minimum Wage)

5/2/2017

18-205 4/4/2017 Proposal Related to Chapter 290, RSMo, version 10 (Minimum Wage)

5/2/2017

18-206 4/4/2017 Proposal Related to Chapter 290, RSMo, version 11 (Minimum Wage)

5/2/2017

18-207 4/4/2017 Proposal Related to Chapter 290, RSMo, version 12 (Minimum Wage)

5/2/2017

18-208 4/4/2017 Proposal Related to Chapter 290, RSMo, version 13 (Minimum Wage)

5/2/2017

18-209 4/4/2017 Proposal Related to Chapter 290, RSMo, version 14 (Minimum Wage)

5/2/2017

18-210 4/4/2017 Proposal Related to Chapter 290, RSMo, version 15 (Minimum Wage)

5/2/2017

18-211 4/4/2017 Proposal Related to Chapter 290, RSMo, version 16 (Minimum Wage)

5/2/2017

18-212 4/4/2017 Proposal Related to Chapter 290, RSMo, version 17 (Minimum Wage)

5/2/2017

18-213 4/4/2017 Proposal Related to Chapter 290, RSMo, version 18 (Minimum Wage)

5/2/2017

18-214 4/4/2017 Proposal Related to Chapter 290, RSMo, version 19 (Minimum Wage)

5/2/2017

18-215 4/4/2017 Proposal Related to Chapter 290, RSMo, version 20 (Minimum Wage)

5/2/2017

18-216 4/4/2017 Proposal Related to Chapter 290, RSMo, version 21 (Minimum Wage)

5/2/2017

18-217 4/4/2017 Proposed Constitutional Amendment - Article IV (Cannabis Treatment Amendment)

Rejected by Secretary of State

18-218 4/4/2017 Proposed Constitutional Amendment - Article IV (Cannabis Legalization)

5/2/2017

18-219 4/5/2017 Proposed Constitutional Amendment - Article IV, version 1 (Toll Roads)

5/2/2017

18-220 4/5/2017 Proposed Constitutional Amendment - Article IV, version 2 (Toll Roads)

5/2/2017

18-221 4/5/2017 Proposed Constitutional Amendment - Article IV, version 3 (Toll Roads)

5/2/2017

18-222 4/7/2017 Proposed Constitutional Amendment - Article X (Financing Sports Facilities)

5/5/2017

18-223 4/24/2017 Proposed Constitutional Amendment - Article IV (Cannabis Legalization)

5/25/2017

18-224 5/2/2017 Proposed Constitutional Amendment - Article III (Initiative Petitions)

6/1/2017

18-225 5/2/2017 Proposed Constitutional Amendment - Article IV (Cannabis Treatment Amendment)

Rejected by Secretary of State

28

Page 30: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-226 5/2/2017 Proposal Related to Chapter 115, RSMo (Voter Identification) Rejected by Secretary of State

18-227 5/24/2017 Proposed Constitutional Amendment - Article IV, version 1 (Cannabis Treatment Amendment)

Rejected by Secretary of State

18-228 5/24/2017 Proposed Constitutional Amendment - Article IV, version 2 (Cannabis Treatment Amendment)

Withdrawn By Petitioner

18-229 5/24/2017 Proposal Related to Chapter 115, RSMo (Voter Identification) Rejected by Secretary of State

18-230 5/25/2017 Proposed Constitutional Amendment - Article IV (Cannabis Treatment Amendment)

Withdrawn By Petitioner

18-231 5/26/2017 Proposed Constitutional Amendment - Article IV (Cannabis Treatment Amendment)

Rejected by Secretary of State

18-232 6/8/2017 Proposed Constitutional Amendment (Expanding Medical Coverage)

Rejected by Secretary of State

18-233 6/12/2017 Proposed Constitutional Amendment (Expanding Medical Coverage)

Rejected by Secretary of State

18-234 6/16/2017 Proposed Constitutional Amendment (Tax on Missouri Gross State Product to Fund Education)

Rejected by Secretary of State

18-235 6/23/2017 Proposal Related to Chapter 188, RSMo (Right to Life) Rejected by Secretary of State

18-236 6/27/2017 Proposed Constitutional Amendment - Article I (Missouri Career Centers)

Rejected by Secretary of State

18-237 6/27/2017 Proposed Constitutional Amendment - Article IV (Sales Tax for Rail Passenger Service)

Rejected by Secretary of State

18-238 6/27/2017 Proposed Constitutional Amendment - Article IV (Sales Tax for Technology Parks)

Rejected by Secretary of State

18-239 6/27/2017 Proposed Constitutional Amendment - Article V (Bar Exam Eligibility)

Rejected by Secretary of State

18-240 7/10/2017 Proposal Related to Chapter 130, RSMo, version 1 (Free and Fair Elections)

Rejected by Secretary of State

18-241 7/10/2017 Proposal Related to Chapter 130, RSMo, version 2 (Free and Fair Elections)

Rejected by Secretary of State

18-242 7/13/2017 Proposal Related to Chapter 188, RSMo (Right to Life) Rejected by Secretary of State

18-243 7/17/2017 Proposal Related to Chapters 147, 161, and 191, RSMo (Changes to Annual Franchise Tax)

Rejected by Secretary of State

18-244 7/17/2017 Proposal Related to Chapter 208, RSMo, version 1 (Changes to the MO HealthNet Program)

Rejected by Secretary of State

18-245 7/17/2017 Proposal Related to Chapter 208, RSMo, version 2 (Changes to the MO HealthNet Program)

Rejected by Secretary of State

18-246 7/17/2017 Proposed Constitutional Amendment - Article I (Missouri Career Centers)

8/17/2017

18-247 7/17/2017 Proposed Constitutional Amendment - Article IV (Sales Tax for Rail Passenger Service)

Rejected by Secretary of State

29

Page 31: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-248 7/17/2017 Proposed Constitutional Amendment - Article IV (Sales Tax for Technology Parks)

8/17/2017

18-249 7/17/2017 Proposed Constitutional Amendment - Article V (Bar Exam Eligibility)

8/17/2017

18-250 7/18/2017 Proposal Related to Chapter 147, RSMo (Changes to Annual Franchise Tax)

Rejected by Secretary of State

18-251 7/25/2017 Proposal Related to Chapters 156 and 290, RSMo (Taxation of Gross State Product)

Rejected by Secretary of State

18-252 7/25/2017 Proposal Related to Chapter 156, RSMo (Taxation of Gross State Product)

Rejected by Secretary of State

18-253 7/28/2017 Proposal Related to Chapters 192, 195, 263, and 311, RSMo (Missouri Patient Care Act)

Rejected by Secretary of State

18-254 8/3/2017 Proposal Related to Chapter 147, RSMo (Changes to Annual Franchise Tax)

Rejected by Secretary of State

18-255 8/3/2017 Proposal Related to Chapters 147, 161, and 191 RSMo (Changes to Annual Franchise Tax)

Rejected by Secretary of State

18-256 8/3/2017 Proposal Related to Chapter 208 RSMo, version 1 (Changes to the MO HealthNet Program)

Rejected by Secretary of State

18-257 8/3/2017 Proposal Related to Chapter 208 RSMo, version 2 (Changes to the MO HealthNet Program)

Rejected by Secretary of State

18-258 8/7/2017 Proposal Related to Chapters 147, 161, and 191 RSMo (Changes to Annual Franchise Tax)

Rejected by Secretary of State

18-259 8/7/2017 Proposal Related to Chapter 156, RSMo, version 1 (Taxation of Gross State Product)

Rejected by Secretary of State

18-260 8/7/2017 Proposal Related to Chapter 156, RSMo, version 2 (Taxation of Gross State Product)

Rejected by Secretary of State

18-261 8/7/2017 Proposal Related to Chapters 156 & 290, RSMo, version 1 (Taxation of Gross State Product)

Rejected by Secretary of State

18-262 8/7/2017 Proposal Related to Chapters 156 & 290, RSMo, version 2 (Taxation of Gross State Product)

Rejected by Secretary of State

18-263 8/7/2017 Proposal Related to Chapter 558, RSMo (Prison Commitment Terms)

Rejected by Secretary of State

18-264 8/8/2017 Proposal Related to Chapters 217, 221, 544, 557, 558, & 577 (Changes to Law Enforcement)

Rejected by Secretary of State

18-265 8/11/2017 Proposed Constitutional Amendment - Article VIII (Federal Constitutional Convention)

Rejected by Secretary of State

18-266 8/15/2017 Proposal Related to Chapters 192, 195, 263, and 311, RSMo (Missouri Patient Care Act)

Rejected by Secretary of State

18-267 8/22/2017 Proposal Related to Chapter 559, RSMo (Probation and Prison Sentences)

Rejected by Secretary of State

18-268 8/24/2017 Proposal Related to Chapter 374, RSMo (Professional Bail Bondsman and Surety Recovery Agent Licensure Act)

Rejected by Secretary of State

18-269 8/28/2017 Proposed Constitutional Amendment - Article VIII (Federal Constitutional Convention)

Rejected by Secretary of State

30

Page 32: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-270 8/30/2017 Proposal Related to Chapter 188, RSMo (Right To Life) Rejected by Secretary of State

18-271 9/1/2017 Proposal Related to Chapters 192, 195, 263, and 311, RSMo -(Missouri Patient Care Act)

9/29/2017

18-272 9/5/2017 Proposal Related to Chapters 558 and 560, RSMo (Criminal Sentences)

Rejected by Secretary of State

18-273 9/6/2017 Proposal Related to Chapter 147, RSMo, version 1 (Changes to Annual Franchise Tax)

Withdrawn By Petitioner

18-274 9/6/2017 Proposal Related to Chapter 147, RSMo, version 2 (Changes to Annual Franchise Tax)

Rejected by Secretary of State

18-275 9/6/2017 Proposal Related to Chapter 208 RSMo (Changes to the MO HealthNet Program)

10/6/2017

18-276 9/8/2017 Proposal Related to Chapters 217 and 544, RSMo (House Arrest) Rejected by Secretary of State

18-277 9/11/2017 Proposal Related to Chapter 147, RSMo (Changes to Annual Franchise Tax)

Rejected by Secretary of State

18-278 9/19/2017 Proposal Related to Chapter 374, RSMo (Regulation of Bail Bond Agents and Surety Recovery Agents)

Rejected by Secretary of State

18-279 9/20/2017 Proposed Constitutional Amendment - Article V, version 1 (Bar Exam Eligibility)

Rejected by Secretary of State

18-280 9/20/2017 Proposed Constitutional Amendment - Article V, version 2 (Bar Exam Eligibility)

Rejected by Secretary of State

18-281 9/20/2017 Proposed Constitutional Amendment - Article I (Missouri Career Centers)

10/20/2017

18-282 9/20/2017 Proposed Constitutional Amendment - Article IV (Sales Tax for Rail Passenger Service)

Rejected by Secretary of State

18-283 9/25/2017 Proposal Related to Chapter 147, RSMo, version 1 (Changes to Annual Franchise Tax)

Rejected by Secretary of State

18-284 9/25/2017 Proposal Related to Chapter 147, RSMo, version 2 (Changes to Annual Franchise Tax)

Rejected by Secretary of State

18-285 9/26/2017 Proposal Related to Chapter 115, RSMo (Voter Identification) Rejected by Secretary of State

18-286 9/29/2017 Proposal Related to Chapters 558 and 560, RSMo (Excessive Bail)

Rejected by Secretary of State

18-287 9/29/2017 Proposal Related to Chapters 558 and 559, RSMo (Prison Sentences)

Rejected by Secretary of State

18-288 9/29/2017 Proposal Related to Chapters 217, 544, and 557, RSMo (House Arrest)

Rejected by Secretary of State

18-289 10/4/2017 Proposed Constitutional Amendment - Article V (Election of Judges)

Withdrawn By Petitioner

18-290 10/5/2017 Proposed Constitutional Amendment - Article V (Election of Judges)

Rejected by Secretary of State

18-291 10/6/2017 Proposal Related to Chapter 374, RSMo (Bail Bonds and Surety Agents)

Rejected by Secretary of State

31

Page 33: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-292 10/10/2017 Proposal Related to Chapter 558, RSMo (Felony Fine Penalties) Rejected by Secretary of State

18-293 10/11/2017 Proposal Related to Chapter 559, RSMo (Probation and Prison Sentences)

Rejected by Secretary of State

18-294 10/11/2017 Proposal Related to Chapters 218, 544, and 557 RSMo (House Arrest Program)

Rejected by Secretary of State

18-295 10/13/2017 Proposal Related to Chapter 115, RSMo (Voter Identification) 11/9/201718-296 10/13/2017 Proposal Related to Chapter 147, RSMo, version 1 (Changes to

Annual Franchise Tax) 11/9/2017

18-297 10/13/2017 Proposal Related to Chapter 147, RSMo, version 2 (Changes to Annual Franchise Tax)

11/9/2017

18-298 10/13/2017 Proposal Related to Chapter 147, RSMo, version 3 (Changes to Annual Franchise Tax)

11/9/2017

18-299 10/13/2017 Proposal Related to Chapter 147, RSMo, version 4 (Changes to Annual Franchise Tax)

11/9/2017

18-300 10/26/2017 Proposal Related to Chapter 116, RSMo (Fines) Rejected by Secretary of State

18-301 10/27/2017 Proposal Related to Chapters 558 and 560, RSMo (Excessive Bail)

Rejected by Secretary of State

18-302 10/30/2017 Proposed Constitutional Amendment - Article IV (CannabisLegalization)

Rejected by Secretary of State

18-303 11/2/2017 Proposed Constitutional Amendment - Article I (Right To Work) Rejected by Secretary of State

18-304 11/13/2017 Proposed Constitutional Amendment - Article I (Right To Work) 12/11/201718-305 11/27/2017 Proposed Constitutional Amendment - Article I, version 1 (Right

To Work) Withdrawn By Petitioner

18-306 11/27/2017 Proposed Constitutional Amendment - Article I, version 2 (Right To Work - Freedom of Speech)

Withdrawn By Petitioner

18-307 11/27/2017 Proposed Constitutional Amendment - Article I, version 3 (Right To Work - Freedom of Speech)

Withdrawn By Petitioner

18-308 11/27/2017 Proposed Constitutional Amendment - Article I, version 4 (Right To Work - Freedom of Speech)

Withdrawn By Petitioner

18-309 11/27/2017 Proposed Constitutional Amendment - Article I, version 5 (Right To Work - Freedom of Speech)

Withdrawn By Petitioner

18-310 11/27/2017 Proposed Constitutional Amendment - Article I, version 6 (Right To Work)

Withdrawn By Petitioner

18-311 11/27/2017 Proposal Related to Chapter 558, RSMo (Prison Commitment Terms)

Rejected by Secretary of State

18-312 12/6/2017 Proposal Related to Chapter 320, RSMo (Fire Department Registration)

Rejected by Secretary of State

18-313 12/8/2017 Proposed Constitutional Amendment - Article XIV, version 1 (Union Abuse Prevention Amendment)

Withdrawn By Petitioner

18-314 12/8/2017 Proposed Constitutional Amendment - Article XIV, version 2 (Union Abuse Prevention Amendment)

Withdrawn By Petitioner

32

Page 34: Nicole Galloway, CPA · Hotline. We routinely receive tips about improper government activities from those in a position to observe it. These reports are an important part of the

Fiscal Note

Number Date

Received Fiscal Note Description Date Submitted to Secretary of State

18-315 12/8/2017 Proposed Constitutional Amendment - Article VI (Immigration and Custom Enforcement)

1/5/2018

18-316 12/8/2017 Proposed Constitutional Amendment - Article XIV, version 3 (Right to Remember Amendment)

1/5/2018

18-317 12/12/2017 Proposed Constitutional Amendment - Article V, version 1 (Nonpartisan Election of Judges)

1/12/2018

18-318 12/12/2017 Proposed Constitutional Amendment - Article V, version 2 (Election of Judges)

1/12/2018

18-319 12/12/2017 Proposal Related to Chapter 320, RSMo (Fire Department Registration)

Rejected by Secretary of State

18-320 12/12/2017 Proposal Related to Chapter 57, RSMo (Election of Sheriffs) Rejected by Secretary of State

18-321 12/12/2017 Proposal Related to Chapter 590, RSMo (Regulation and Licensing of Corporate Security Advisors)

Rejected by Secretary of State

18-322 12/18/2017 Proposed Constitutional Amendment - Article IV, Version 1 (Sales Tax to Fund Law Enforcement)

1/18/2018

18-323 12/18/2017 Proposed Constitutional Amendment - Article IV, Version 2 (Sales Tax to Fund Law Enforcement)

1/18/2018

18-324 12/18/2017 Proposal Related to Chapter 142, RSMo, Version 1 (Motor Fuel Tax)

1/18/2018

18-325 12/18/2017 Proposal Related to Chapter 142, RSMo, Version 2 (Motor Fuel Tax)

1/18/2018

18-326 12/18/2017 Proposal Related to Chapter 142, RSMo, Version 3 (Motor Fuel Tax)

1/18/2018

18-327 12/19/2017 Proposed Constitutional Amendment - Article IV, Version 1 (Sales Tax to Fund Law Enforcement)

1/18/2018

18-328 12/19/2017 Proposed Constitutional Amendment - Article IV, Version 1 (Sales Tax to Fund Law Enforcement)

1/18/2018

18-329 12/22/2017 Proposal Related to Chapter 178, RSMo (Community College Police Officers)

Rejected by Secretary of State

33