11 CSR 10-1.020 - Missouri National Guard Trust Fund

PURPOSE: This rule outlines the duties and responsibilities of the Adjutant General in administering the Missouri National Guard Trust Fund established by section 41.214, RSMo.

(1) The Missouri National Guard Trust Fund is a state fund established to receive monies generated by section 41.215, RSMo, state tax refund designation; section 313.835, RSMo, Gaming Commission Fund; grants; gifts; bequests; the federal government; or other sources granted or given for this specific purpose. This fund shall be administered by the Adjutant General for purposes authorized under section 41.214, RSMo, and appropriated by the state.

(2) The Adjutant General shall establish operational policies and procedures necessary to manage and expend, subject to appropriation, Missouri National Guard Trust Fund monies received from gifts, bequests, contributions (other than contributions made pursuant to section 41.215, RSMo), grants, and federal funds for purposes authorized by sections 41.010-41.1000 and section 173.239, RSMo.

(3) The Adjutant General shall establish accounting policies and procedures to ensure that state income tax refund monies received into the National Guard Trust Fund pursuant to section 41.215, RSMo, are managed and expended, subject to appropriation, to support the Military Honor Detail Program pursuant to section 41.958, RSMo.

(4) The Adjutant General shall establish internal accounting procedures which safeguard Missouri National Guard Trust Fund monies received as the collection agency for the fund.

Notes

11 CSR 10-1.020

AUTHORITY: section 41.214, RSMo 2000.* Original rule filed Sept. 14, 2000, effective March 30, 2001.

*Original authority: 41.214, RSMo 1998.