On Feb. 4, Missouri State Auditor Scott Fitzpatrick recently issued monthly reports detailing the compliance of municipalities and other political subdivisions with financial reporting laws.

One report includes cities, towns, and villages while the other lists political subdivisions such as water, fire protection, and other taxing districts. Per state regulation, these entities are required to file annual financial reports with the State Auditor’s Office within six months of the end of their fiscal year.

A total of 326 municipalities (257 cities, 5 towns, and 64 villages) and 424 taxing districts were required to file by December 31 because their fiscal year ended on June 30. Of those entities, 575 filed financial reports timely. A total of 95 municipalities and 80 taxing districts failed to file financial reports on time.

The City of Corder, City of Waverly and City of Wellington all had reports due Dec. 31, 2025. All filed their reports on time. Corder filed their report and an addendum on Nov. 12, 2025; Waverly filed a report and addendum on July 22, 2025; and Wellington filed a report on Dec. 30, 2025. In Saline County, the Village of Grand Pass also had a report due by Dec. 31, 2025. Their report was submitted on Aug. 11, 2025 and the addendum was marked N/A.

For local taxing districts, Concordia FPD, Corder FPD, Little Sni A Bar WSD, Tabo Creek Watershed Subdistrict and Wellington Napoleon WSD all had reports due Dec. 31, 2025. All were filed on time. Concordia FPD was submitted July 15, 2025. Corder FPD was submitted Dec. 23, 2025. Sni A Bar WSD, Tabo Creek Watershed Subdistrict and Wellington Napoleon WSD all filed their reports Aug. 26, 2025.

These reports also include information on 15 municipalities (11 cities and 4 villages) and 16 taxing districts that submitted late financial reports or other related documents to the State Auditor’s Office.

The report for the City of Odessa was due Dept. 30, 2025. It was filed on Dec. 16, 2025. The Waverly FPD had a report due June 30, 2025. Their report was filed Dec. 28, 2025. In Saline County, the Saline County Rural FPD also had a report due by June 30, 2025 and theirs was submitted on Dec. 26, 2025.

Reports received are searchable online. The complete report of municipalities is available online at https:// auditor. mo. gov/ Au ditReport/ViewReport ? report= 2026011& to ken=9600564406 and the full report of other political subdivisions is available online at https://auditor.mo.gov/ AuditReport/ViewRepor t?report=2026012&tok en=2463879029