Budget Information

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Lincoln County is a county of the second class under Chapter 48 of the Revised Statutes of the State of Missouri. The county budget is prepared based upon the laws of Chapter 50 RSMo. The Lincoln County Commission has designated the county clerk as the budget officer of the county. The budget officer utilizes historic revenues and expenditures as well as requests from elected officials and department heads to prepare the proposed budget for the forthcoming fiscal year. The commission is responsible for digesting this budget proposal and holding public meetings to discuss the proposed budget. When all adjustments have been made, the commission will hold a final hearing to approve the new budget. Office holders and department heads are responsible for managing the approved budget for their respective departments.

No later than the first Monday in March, Missouri Law requires the county to publish a detailed financial statement for the previous year ending on December 31st. The financial statement is published in the Lincoln County Journal, on the county clerk’s website, as well as being available in the county clerk’s office.

The county commission contracts an independent auditing firm to conduct an annual audit of accounts and actions from the previous year. The complete audit report is published here on the county clerk's website for public review.


Lincoln County is a county of the second class under Chapter 48 of the Revised Statutes of the State of Missouri. The county budget is prepared based upon the laws of Chapter 50 RSMo. The Lincoln County Commission has designated the county clerk as the budget officer of the county. The budget officer utilizes historic revenues and expenditures as well as requests from elected officials and department heads to prepare the proposed budget for the forthcoming fiscal year. The commission is responsible for digesting this budget proposal and holding public meetings to discuss the proposed budget. When all adjustments have been made, the commission will hold a final hearing to approve the new budget. Office holders and department heads are responsible for managing the approved budget for their respective departments.

No later than the first Monday in March, Missouri Law requires the county to publish a detailed financial statement for the previous year ending on December 31st. The financial statement is published in the Lincoln County Journal, on the county clerk’s website, as well as being available in the county clerk’s office.

The county commission contracts an independent auditing firm to conduct an annual audit of accounts and actions from the previous year. The complete audit report is published here on the county clerk's website for public review.


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Budget Information