Financial Reports

Itemized receipts, disbursements, and annual summaries for the Cornland Special Road District.

Financial Transparency

The Cornland Special Road District is committed to full financial transparency. Itemized receipts and disbursements for recent fiscal years are provided below, reconciled directly from bank statements. Click any fiscal year to expand the full transaction detail. Annual financial reports filed with the Missouri State Auditor are linked in the archive table at the bottom of this page.

Where the district's own bank statements disagree with a figure in a previously filed annual report or an internal worksheet, the bank statement governs. Where a difference exists, it is disclosed rather than smoothed over.

Fines and the Audit Invoice

Two amounts that landowners sometimes ask about do not appear in the receipts and disbursements below, and it is worth saying plainly why.

Department of Revenue late-filing fines. Fines were assessed against the district under Section 105.145 RSMo for failing to file annual financial reports with the State Auditor on time. Those fines were waived in full under House Bill 199, effective August 28, 2025, and no district money was ever paid toward them. They therefore appear nowhere in these figures. The Audit & Compliance page explains this in full.

State Auditor's audit invoice. The State Auditor's invoice for the cost of conducting the 2022 audit, in the amount of $25,088.83, is a separate obligation and is still outstanding. It has not been paid, so it does not appear as a disbursement. Payment plan discussions are underway. When payments begin, they will appear in the fiscal year in which they are made.

FEMA Disaster Reimbursements, 2021–2024

Reimbursements for the 2019 flood repair project arrived across four fiscal years, so they appear scattered through the annual detail below. They are consolidated here so the total is visible in one place. Every figure is taken from a monthly bank statement.

DateDescriptionFiscal YearAmount
05/26/2021SEMA/FEMA Reimbursement — DR-4451FY2021$16,910.49
07/13/2022SEMA/FEMA Reimbursement — State of Missouri EFTFY2022$12,130.31
02/15/2023SEMA/FEMA Reimbursement #3FY2023$11,303.94
04/11/2023SEMA/FEMA Reimbursement #4FY2023$7,996.24
06/15/2023SEMA/FEMA Reimbursement #4 (2nd installment)FY2023$4,690.86
09/19/2023SEMA/FEMA Reimbursement #5 / CloseoutFY2023$17,674.45
01/11/2024SEMA Reimbursement — Category Z (administrative)FY2024$4,713.19
03/06/2024SEMA Reimbursement — Category C (State of Missouri 10% share)FY2024$9,426.37
Total received, all years$84,845.85
A note on an earlier figure. Materials previously published by the district listed total FEMA reimbursements as $76,511.98. That number came from an internal worksheet kept by the district's former Authorized Representative. It tracked calculated shares rather than deposits, and it was prepared before the final two payments arrived in 2024. The correct figure, reconciled from bank statements, is $84,845.85. This total agrees with FEMA's own final accounting to within $8.51 — the full reconciliation is shown on the 2019 FEMA Project page.

Annual Financial Detail

Year-to-date summary. This page will be updated as additional transactions occur.

Receipts to Date

DateDescriptionAmount
03/09/2026 Property Tax Distribution (Kacie Robey, Bates County Collector) $54.22
05/22/2026 Property Tax Distribution (Kacie Robey, Bates County Collector) $36.94
07/10/2026 Property Tax Distribution (Kacie Robey, Bates County Collector) — reissue of Check #18832, December 2025 distribution $2,843.16
07/10/2026 Property Tax Distribution (Kacie Robey, Bates County Collector) $15.32
Total Receipts to Date$2,949.64

Disbursements to Date

DateCheck #PayeeDescriptionAmount
03/02/2026 #1243 Holiday Sand & GravelRoad gravel$378.64
03/10/2026 #1244 Bob WingateHauling$136.04
03/17/2026 #1245 Holiday Sand & GravelRoad gravel$230.23
07/23/2026 #1276 Cook InsuranceBond$255.00
07/23/2026 #1277 Butler LibraryMeeting room rental$25.00
07/23/2026 #1278 Mid America LiveAnnual report publication$42.00
Total Disbursements to Date$1,066.91

FY2026 Summary (as of July 31, 2026)

Beginning Balance$6,664.55
Total Receipts to Date$2,949.64
Total Disbursements to Date$1,066.91
Current Balance$8,547.28

Annual financial report filed with the Missouri State Auditor on June 18, 2026.

Receipts

DateDescriptionAmount
03/26/2025Property Tax Distribution — 2024 taxes (Bates County Collector, Jim Platt)$3,067.30
08/28/2025Property Tax Distribution (Kacie Robey, Bates County Collector)$32.08
08/28/2025Property Tax Distribution (Kacie Robey, Bates County Collector)$3.48
09/05/2025CART Fund Distribution (Bates County)$6,300.00
09/17/2025Property Tax Distribution (Kacie Robey, Bates County Collector)$14.13
12/05/2025Property Tax Distribution (Kacie Robey, Bates County Collector)$680.45
Total Receipts$10,097.44

Disbursements

DateCheck #PayeeDescriptionAmount
02/07/2025#1236Elston DirksGrading$540.00
03/04/2025#1237Elston DirksGrading$1,350.00
03/31/2025#1239Holiday Sand & GravelRoad gravel$7,781.17
05/12/2025#1240Mid America LivePublication$56.00
10/23/2025#1241Holiday Sand & GravelRoad gravel$343.99
12/02/2025#1242Bob WingateHauling$2,272.21
Total Disbursements$12,343.37

FY2025 Summary

Beginning Balance$8,910.48
Total Receipts$10,097.44
Total Disbursements$12,343.37
Ending Balance$6,664.55

Annual financial report filed with the Missouri State Auditor on March 30, 2025. Reconciled from bank statements June 25, 2026. The opening balance per bank statement ($5,311.06) differs from the filed report ($5,363.00) by $67.52. Bank statement figures are authoritative.

Receipts

DateDescriptionAmount
01/11/2024SEMA Reimbursement — Category Z (State of Missouri EFT)$4,713.19
01/23/2024Property Tax Distribution (Jim Platt, Bates County Collector)$2,783.89
03/06/2024SEMA Reimbursement — Category C (State of Missouri EFT)$9,426.37
03/26/2024Property Tax Distribution (Jim Platt, Bates County Collector)$2,647.27
05/09/2024Property Tax Distribution (Jim Platt, Bates County Collector)$89.57
12/17/2024Property Tax Distribution (Bates County Collector)$336.06
12/17/2024CART Fund Distribution (Bates County)$4,270.00
12/17/2024CART Fund Distribution (Bates County)$4,000.00
Total Receipts$28,266.35

Disbursements

Date ClearedCheck #PayeeDescriptionAmount
01/11/2024#1216Holiday Sand & GravelRoad gravel & hauling$1,002.54
03/2024#1217Don HillGrading$770.00
04/11/2024#1218Elston DirksGrading$1,125.00
05/09/2024#1220Don HillGrading$550.00
05/09/2024#1221Elston DirksGrading$825.00
05/14/2024#1223Bates County ClerkElection fees$207.83
05/14/2024#1224Tribune & TimesElection advertisement$10.06
06/03/2024#1225Mid America LivePublication$56.00
06/04/2024#1222Holiday Sand & GravelRoad gravel & hauling$2,257.41
06/13/2024#1226Mid America LivePublication$56.00
06/12/2024#1227Holiday Sand & GravelRoad gravel & hauling$8,929.77
06/2024Community First BankCheck print charge$8.00
06/2024Community First BankCheck print charge$8.00
07/2024#1228Cook InsuranceInsurance premium$1,500.00
08/27/2024#1229Don HillGrading$770.00
09/24/2024#1230Elston DirksGrading$810.00
11/05/2024#1232Holiday Sand & GravelRoad gravel & hauling$4,120.22
11/19/2024#1233Elston DirksGrading$900.00
12/18/2024#1234Don HillGrading$747.50
12/20/2024#1235Tribune & TimesElection advertisement$11.50
Total Disbursements$24,666.93

FY2024 Summary

Beginning Balance$5,311.06
Total Receipts$28,266.35
Total Disbursements$24,666.93
Ending Balance$8,910.48

Annual financial report filed with the Missouri State Auditor on July 29, 2024. Reconciled from bank statements June 26, 2026. Bank statement figures are authoritative; the filed report shows a $7.00 opening balance variance and a ~$5.00 receipts variance, both noted below.

Receipts

DateDescriptionAmount
01/24/2023Property Tax Distribution (Jim Platt, Bates County Collector)$3,311.16
02/15/2023SEMA/FEMA Reimbursement #3 — State of Missouri EFT$11,303.94
03/09/2023Culvert sale proceeds (Elston Dirks)$1,681.32
04/11/2023SEMA/FEMA Reimbursement #4 — State of Missouri EFT$7,996.24
04/28/2023Property Tax Distribution (Jim Platt, Bates County Collector)$107.18
06/15/2023SEMA/FEMA Reimbursement #4 (2nd installment) — State of Missouri EFT$4,690.86
09/19/2023SEMA/FEMA Reimbursement #5 / Closeout — State of Missouri EFT$17,674.45
12/01/2023CART Fund distributions #63902 & #63906 + property tax (issued 11/27/2023)$7,308.78
Total Receipts$54,073.93

Disbursements

Date ClearedCheck #PayeeDescriptionAmount
01/27/2023#1182Elston DirksGrading$650.00
02/22/2023#1186Elston DirksGrading$400.00
02/27/2023#1185Don HillGrading$750.00
03/01/2023#1188Bates County Road & BridgeCulvert purchase$1,636.00
03/06/2023#1187Holiday Sand & GravelRoad gravel$701.77
03/07/2023#1183Wingate TruckingGravel hauling$330.24
03/07/2023#1184SAC-Osage PublicationPublication$15.75
03/08/2023#1190Monroe DirksGrading$150.00
03/14/2023#1189Elston DirksGrading$750.00
03/20/2023#1193Don HillGrading$550.00
03/20/2023#1194Wingate TruckingGravel hauling$4,365.54
03/21/2023#1196Holiday Sand & GravelRoad gravel$7,000.00
03/27/2023#1197Bates County LibraryAnnual meeting notice$20.00
04/28/2023#1199Don HillGrading$605.00
04/28/2023#1200Wingate TruckingGravel hauling$1,638.07
05/02/2023#1198Elston DirksGrading$750.00
05/15/2023#1205Wingate TruckingGravel hauling$814.43
05/16/2023#1201Holiday Sand & GravelRoad gravel$960.97
05/16/2023#1202Holiday Sand & GravelRoad gravel$1,685.18
05/16/2023#1204Holiday Sand & GravelRoad gravel$448.72
05/16/2023#1206Holiday Sand & GravelRoad gravel$1,436.93
05/16/2023#1Community First BankCheck print charge$8.00
05/16/2023Community First BankCheck print charge (EFT)$9.00
07/05/2023#1207Elston DirksGrading$750.00
07/24/2023#1208Cook InsuranceInsurance premium$650.00
10/04/2023#1209Don HillGrading$605.00
10/11/2023#1210Cook InsuranceInsurance premium$703.00
10/12/2023#1211Holiday Sand & GravelRoad gravel & hauling$448.17
11/06/2023#1212Elston DirksGrading$1,012.50
12/08/2023#1215Gary AndersonSEMA authorized representative services$4,850.00
12/11/2023#1213Don HillGrading$1,595.00
12/12/2023#1214Holiday Sand & GravelRoad gravel & hauling$13,869.53
Total Disbursements$50,149.80

FY2023 Summary

Beginning Balance$1,386.93
Total Receipts$54,073.93
Total Disbursements$50,149.80
Ending Balance$5,311.06

Annual financial report filed with the Missouri State Auditor on August 12, 2023. Reconciled from bank statements June 26, 2026. The opening balance matches the filed report exactly. The ending balance per bank statement ($1,386.93) differs from the filed report ($1,393.73) by $6.80, due to overdraft fees and reversals not recorded in the district ledger. Bank statement figures are authoritative.

Receipts

DateDescriptionAmount
01/04/2022Property tax & CART distribution (Jim Platt, Bates County Collector)$2,130.08
03/04/2022Property tax distribution (Jim Platt, Bates County Collector)$4,008.75
03/04/2022NSF fee reversals — Community First Bank (2 credits of $29.99)$59.98
04/05/2022Property tax distribution (Jim Platt, Bates County Collector)$38.17
07/12/2022Property tax distribution (Jim Platt, Bates County Collector)$47.79
07/13/2022SEMA/FEMA Reimbursement — State of Missouri EFT$12,130.31
10/12/2022CART Fund distribution$4,900.00
11/28/2022Property tax distribution (Jim Platt, Bates County Collector)$2,000.00
12/12/2022Cash deposit$20.00
12/12/2022Loan — Gary Anderson$25.00
12/13/2022Property tax distribution (Jim Platt, Bates County Collector)$1,358.54
12/13/2022NSF fee reversal — Community First Bank$29.99
Total Receipts$26,748.61

Disbursements

Date ClearedCheck #PayeeDescriptionAmount
01/31/2022#1152Don HillGrading$1,140.00
01/31/2022#1156Elston DirksGrading$682.50
02/08/2022#1153Holiday RockRoad gravel$1,404.27
02/08/2022#1155SOC Osage PublishingPublication$16.20
02/28/2022#1157Anderson Property Mgmt Inc.Grading$2,380.00
02/28/2022#1158Michael AndersonGrading$180.00
02/28/2022#1161Elston DirksGrading$520.00
02/28/2022Community First BankOverdraft fee$29.99
03/01/2022#1162Don HillGrading$240.00
03/01/2022Community First BankOverdraft fee$29.99
03/03/2022#1163Elston DirksGrading$130.00
03/03/2022Community First BankOverdraft fee$29.99
03/21/2022#1159Butler Public LibraryAnnual meeting notice$50.00
03/25/2022Community First BankService charge$7.00
06/01/2022#1164Wingate TruckingGravel hauling$3.33
06/01/2022#1166Adrian PlumbingWater meter repair — damaged during grading operations$342.20
06/01/2022#1168Wingate TruckingGravel hauling$1,000.00
06/02/2022#1169SOC Osage PublishingPublication$80.50
06/06/2022#1170Marlene Wainscott, Bates County ClerkAdministrative$110.63
07/13/2022#1171Marlene Wainscott, Bates County ClerkAdministrative$129.86
08/08/2022#1173Wingate TruckingGravel hauling$4,233.98
08/10/2022#1172Don HillGrading$400.00
08/10/2022#1174Holiday RockRoad gravel$7,111.27
08/10/2022#1175Cook InsuranceInsurance premium$631.00
08/11/2022#0001Elston DirksGrading$520.00
08/18/2022#1Community First BankCheck print charge$8.00
10/18/2022#1176Don HillGrading$1,000.00
10/24/2022#1177Cook InsuranceInsurance premium$630.00
12/01/2022#1179Holiday RockRoad gravel$1,562.22
12/02/2022#1181Don HillGrading$1,100.00
12/09/2022#1178Holiday RockRoad gravel$2,603.70
12/09/2022#1180Holiday RockRoad gravel$191.40
12/09/2022Community First BankService charge$29.99
12/23/2022Community First BankService charge$7.00
Total Disbursements$28,504.83

FY2022 Summary

Beginning Balance$3,143.35
Total Receipts$26,748.61
Total Disbursements$28,504.83
Ending Balance$1,386.93

Annual financial report filed with the Missouri State Auditor on July 25, 2022. Reconciled from all 12 monthly bank statements. The ending balance per bank statement ($3,143.35) is confirmed exact. Bank statement figures are authoritative. Check numbers 1139 and 1142 are void.

Receipts

DateDescriptionAmount
01/19/2021Property tax & CART distribution (Jim Platt, Bates County Collector)$3,965.87
02/24/2021Property tax distribution (Jim Platt, Bates County Collector)$323.37
05/26/2021SEMA/FEMA Reimbursement — DR-4451 (State of Missouri)$16,910.49
07/26/2021Donation — Stockton$750.00
07/26/2021Culvert sale proceeds (Elston Dirks)$740.00
09/20/2021CART Fund distribution (Bates County)$4,270.00
Total Receipts$26,959.73

Disbursements

Date ClearedCheck #PayeeDescriptionAmount
01/22/2021#1131Ash Grove AggregatesRoad gravel$1,264.75
01/26/2021#1130Mid America LivePublication$8.00
02/02/2021#1129Sac-Osage PublishingPublication$14.40
03/02/2021#1132Bates County BridgeCulvert purchase$1,700.00
03/02/2021#1133Elston DirksGrading$550.00
06/04/2021#1135Don HillGrading$1,040.00
06/08/2021#1134Elston DirksGrading$750.00
06/08/2021#1136Ash Grove AggregatesRoad gravel$1,257.27
06/08/2021Community First BankCheck print charge$8.00
07/07/2021#1138Elston DirksGrading$520.00
07/09/2021#1137Don HillGrading$800.00
08/17/2021#1140Ash Grove AggregatesRoad gravel$1,662.99
08/23/2021#1141Cook InsuranceInsurance premium$1,200.00
09/02/2021#1146Gary AndersonLoan repayment$1,858.00
09/07/2021#1145Don HillGrading$1,175.00
09/08/2021#1143Ash Grove AggregatesRoad gravel$1,848.64
09/08/2021#1144Wingate TruckingGravel hauling$866.78
09/08/2021#1147Wingate TruckingGravel hauling$176.65
09/14/2021#1148Bates County BridgeCulvert purchase$740.00
10/08/2021#1149Holiday Sand & GravelRoad gravel & hauling$2,833.52
10/08/2021#1150Holiday Sand & GravelRoad gravel & hauling$3,147.68
10/13/2021#1151Wingate TruckingGravel hauling$556.70
Total Disbursements$23,978.38

FY2021 Summary

Beginning Balance$162.00
Total Receipts$26,959.73
Total Disbursements$23,978.38
Ending Balance$3,143.35

Annual financial report filed with the Missouri State Auditor on August 4, 2021. Reconciled from all 12 monthly bank statements June 29, 2026. The ending balance per bank statement ($162.00) is confirmed exact. Bank statement figures are authoritative. The August 12 deposit reflects landowner contributions pooled to fund FEMA DR-4451 road restoration work; district rules required expenses to be paid first before SEMA reimbursement could be requested.

Receipts

DateDescriptionAmount
01/21/2020Property tax & CART distribution (Jim Platt, Bates County Collector) — 3 items$2,915.63
03/03/2020Property tax distribution (Jim Platt, Bates County Collector)$638.29
03/23/2020CART Fund distribution (Jim Platt, Bates County Collector)$5,000.00
04/23/2020Property tax distribution (Jim Platt, Bates County Collector)$60.10
08/12/2020Landowner donations toward FEMA DR-4451 road restoration (8 contributors: Chandler, Wainscott, Copeland, Dirks, Tarvin, Hill, Stockton & Sch, Tatro)$3,420.00
11/12/2020CART Fund distribution (Jim Platt, Bates County Collector)$4,200.00
11/12/2020Loan — Gary Anderson$1,858.00
Total Receipts$18,092.02

Disbursements

Date ClearedCheck #PayeeDescriptionAmount
01/02/2020#1112Don HorneGrading$665.00
02/11/2020#1114Elston DirksGrading$680.00
03/16/2020#1116Gary AndersonPayroll change$40.70
04/22/2020#1118Ash Grove AggregatesRoad gravel$441.24
04/24/2020#1119Elston DirksGrading$660.00
08/24/2020#1120Don HillGrading$950.00
08/24/2020#1121Marlene Wainscott, Bates County ClerkAdministrative$126.76
09/17/2020#1124Hedrick Enterprises LLCRoad grading & restoration$8,854.00
09/21/2020#1123Sac-Osage PublishingPublication$77.00
09/21/2020#1125Ash Grove AggregatesRoad gravel$3,103.29
09/22/2020Community First BankCheck print charge$8.00
11/13/2020#1126Don HillGrading$200.00
11/17/2020#1127Ash Grove AggregatesRoad gravel$4,300.00
11/17/2020#1128Ash Grove AggregatesRoad gravel$1,858.00
12/18/2020#1122X-GroupPublication$19.00
Total Disbursements$21,982.99

FY2020 Summary

Beginning Balance$4,052.97
Total Receipts$18,092.02
Total Disbursements$21,982.99
Ending Balance$162.00

Annual Report Archive

Fiscal Year Period Filing Status Report
FY2025 Jan 1 – Dec 31, 2025 Filed June 18, 2026 View at State Auditor
Published Notice (Newspaper)
FY2024 Jan 1 – Dec 31, 2024 Filed March 30, 2025 Full Year Report
Interim Report Jan–Jul 2024
FY2023 Jan 1 – Dec 31, 2023 Filed July 29, 2024 View at State Auditor
FY2022 Jan 1 – Dec 31, 2022 Filed Aug 12, 2023 Full Year Report
Interim Report Jan–May 2022
FY2021 Jan 1 – Dec 31, 2021 Filed July 25, 2022 View at State Auditor
FY2020 Jan 1 – Dec 31, 2020 Filed Aug 4, 2021 View at State Auditor
FY2019 Jan 1 – Dec 31, 2019 Filed Aug 21, 2020 View at State Auditor
FY2018 Jan 1 – Dec 31, 2018 Filed July 27, 2022 View at State Auditor
FY2017 Jan 1 – Dec 31, 2017 Filed Aug 20, 2018 View at State Auditor
FY2016 Jan 1 – Dec 31, 2016 Filed Sept 5, 2017 View at State Auditor

Annual financial reports are due June 30 following the close of each fiscal year per Section 105.145, RSMo.