Mo. Rev. Stat. § 231.060
Current with changes from the 2023 Legislative Session
It shall be the duty of every road overseer to make a detailed report, under oath, to the county commission at each regular term thereof, and he shall, in February of each year, make to the commission his final report and settlement, under oath, of all moneys received and expended by him, from what source received and on what account expended.
§ 231.060, RSMo
RSMo 1939 § 8521, A.L. 1945 p. 1478