County Auditor
The Franklin County Auditor’s position is an elected, four-year term and is held by Angela Gibson. Ms. Gibson has been the County Auditor since 2020.
The Franklin County Auditor is responsible for establishing, implementing, and monitoring the County accounting and budget systems. The Franklin County Auditor is responsible for preparing the County’s official financial statements and coordinating the annual financial audit. As budget officer, the County Auditor is responsible for preparing and submitting a proposed annual budget to the County Commission, and preparing all related budget documents and schedules.
The County Auditor also monitors compliance with internal control procedures, monitors and evaluates the condition of County budgets and funds, and certifies contracts and expenditures. The Franklin County Auditor also maintains property records and conducts an annual physical inventory of County assets.
The County Auditor voluntarily participates in the Government Finance Officers Association’s (GFOA) Excellence in Financial Reporting Program and has received a certificate of achievement since 1992.
Contact the Auditor
Available on Request
Per RSMo 50.600 and 50.622 – County Budget Law, the 2025 Budget Amendments have been made available for public viewing and are posted in the Franklin County Government Center, 2nd floor, notification board. A copy can also be requested from the Auditor’s office by emailing auditor@franklinmo.gov.
Copies of past year Budgets and Audit Reports are available upon request from the Auditor's Office.
PROPOSED APPROPRIATIONS
BUDGET FOR FISCAL YEAR 2026
WHEREAS, the County Commission is advised that the budget for the year 2026 has been prepared and proposed and made available for public inspection in accordance with the County Budget Law (RSMo sections 50.525 to 50.745), and that a public hearing will be held on the 23rd day of December, 2026, preceded by a public notice set forth on the 16th day of December, 2026.
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $29,807,080, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the GENERAL REVENUE FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $3,542,298, be and hereby is appropriated, apportioned and set aside for the payment of expenditures of the EMERGENCY FUND for 2026, an amount equal to not less than three percent of the total estimated General Fund Revenues; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $799,278, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the OPIOID SETTLEMENT FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $24,517,361, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the ROAD AND BRIDGE FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $1,454,126, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the TRANSPORTATION COMMITTEE GRANT FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $1,536,778, be and hereby is appropriated, and set aside for the payment of proposed expenditures of the ASSESSMENT FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $10,000 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the CAPITAL IMPROVEMENT FUND (SHERIFF) for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $616,898, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures for the CAPITAL PROJECTS FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $3,273,882, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the AMERICAN RESCUE PLAN ACT for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $55,000 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the ELECTION EQUIPMENT REPLACEMENT FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $15,500 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the LAW ENFORCEMENT TRAINING FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $253,745, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the FAMILY COURT FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $227,915, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the TREATMENT COURT FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $60,000 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the FRANKLIN COUNTY LAW ENFORCEMENT RESTITUTION FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $62,000, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the DOJ EQUITABLE SHARING FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $25,037,434, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the LAW ENFORCEMENT SALES TAX FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $4,171,224, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of PROPOSITION P LAW ENFORCEMENT COMPENSATION FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $5,760,920, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of PROPOSITION P LAW ENFORCEMENT AND EMERGENCY DISPATCH FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $229,575, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the INMATE SECURITY FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $593,333 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the COLLECTOR’S TAX MAINTENANCE FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $76,249, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the SHERIFF REVOLVING FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $407,500, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the SHERIFF CIVIL FEES FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $3,885,629, be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the COUNTY WIDE 911 SYSTEM FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $9,000 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the PROSECUTING ATTORNEY TRAINING FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $28,500 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the ELECTION SERVICES FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $50,000 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the DOMESTIC VIOLENCE FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $1,483,119 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the HEALTH DEPARTMENT FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $65,100 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the RECORDS PRESERVATION FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $9,500 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the PROSECUTING ATTORNEY ADMINISTRATIVE HANDLING COST FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $264,102 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the MUNICIPAL COURT FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that $732,684 be and hereby is appropriated, apportioned and set aside for the payment of proposed expenditures of the BRUSH CREEK SEWER FUND for 2026, as set forth in the approved budget; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that the tentative tax rate of General Revenue Fund be $0.1028 per $100 assessed valuation (levy subject to change by sales tax reduction) and the tentative tax rate of Road and Bridge Fund be, $0.2005; and
IT IS FURTHER PROPOSED, ADJUDGED AND DECREED that copies of this budget be printed and made available for public distribution and that a copy of this order be included therein and considered a public statement of this Commission.