Mo. Rev. Stat. § 54.170
The county or township treasurer shall, semiannually, settle his accounts with the county commission at its first and third regular terms in each year, being the regular February and August terms of said commission; and at the end of his term, or if he resign or be removed from office, he, or if he die, his executor or administrator, shall within twenty days, settle with the county commission, and if there be no term, or the commission be not in session, the presiding commissioner shall call a special term to make such settlement. The said treasurer shall account for all school moneys or funds of any and all kinds received by him, from whom and on what account, and the particular fund to which each of said funds was entered and charged, and the amount paid out for school purposes to the various districts of the county, and for any and all other purposes. The county commission shall examine the vouchers, receipts, orders and warrants upon which each of such payments was made, and if satisfied that said payments are just and correct, shall make an order attesting the same, which order shall be entered of record and shall be prima facie a discharge of the liability of said treasurer.
(RSMo 1939 § 10401)
Prior revisions: 1929 § 9267; 1919 § 11189; 1909 § 10831
CROSS REFERENCE:
County commission shall settle with officers, RSMo 49.260