COUNTY AUDIT UPDATE Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor CHANCERY CLERKS AND CIRCUIT CLERKS Section 9-1-43, Mississippi Code Ann. (1972) provides for the end of a Clerk’s term, which usually happens a few days into January, and the beginning of a new Clerk’s term. It states: “Upon leaving office, income earned by any clerk in his last full year of office but not received until after his last full year of office shall not be included in determining the salary limitation of the successor clerk.” Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor CIRCUIT CLERKS Section 25-7-13, Mississippi Code Ann. (1972) states in paragraph 1(a) in regard to the $85 filing fee, that: “The fee set forth in this paragraph……shall be payable upon filing and accrue to the clerk at the time of collection. The clerk or his successor in office shall perform all duties set forth above without additional compensation or fee.” Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor CLERKS SERVING PARTIAL YEARS Section 9-1-43, Mississippi Code Ann. (1972) provides for the circumstance that a Clerk may retire or leave during a calendar year. In this instance the year will be pro-rated between the Clerks who serve during the calendar year. The statute states: “If the Chancery Clerk or Circuit Clerk serves less than one (1) year, then he shall not receive as compensation any fees in excess of that portion of the salary limitation that can be attributed to his time in office on a pro rata basis.” Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor CLERKS SERVING PARTIAL YEARS continued Per Attorney General’s Opinion to Bryant issued December 2, 1998, a clerk’s salary cap is pro-rated if the clerk resigns or leaves office in mid-year based on the number of days in office. (This does not apply in a year in which a newly elected clerk takes office.) Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor CHANCERY AND CIRCUIT CLERK EQUIPMENT PURCHASES Per Attorney General’s opinion to Dyson dated October 25, 1995, expenditures made by clerks from the fee account are not subject to purchase laws. However, if supplies and equipment purchased plus nonexempt fees exceed the salary cap, such supplies and equipment are county property. Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor BOARD OF SUPERVISORS Repairs to road equipment: Section 19-13-21, Mississippi Code Ann. (1972), specifies that repairs made to road equipment after July 1, 2015, that exceed the sum of $5,000 shall not be made unless and until the Board of Supervisors or a majority of the members thereof shall have authorized the making of repairs at a regular or special meeting called for that purpose. Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor CERTAIN EXPENDITURES FOR LAST YEAR OF TERM ARE LIMITED - Section 19-11-27 No board of supervisors of any county shall expend from, or contract an obligation against, the budget estimates for road and bridge construction, maintenance and equipment, made and published by it during the last year of the term of office of such board, between the first day of October and the first day of the following January, a sum exceeding one-fourth ( 1/4) of such item of the budget made and published by it, except in cases of emergency. No board of supervisors nor any member thereof shall buy any machinery or equipment in the last six (6) months of their or his term unless or until he has been elected at the general election of that year. The provisions of this section shall not apply to a contract, lease or lease-purchase contract executed pursuant to the bidding requirements in Section 31-7-13 and approved by a unanimous vote of the board. Such unanimous vote shall include a statement indicating the board's proclamation that the award of the contract is essential to the efficiency and economy of the operation of the county government. Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor BOARD OF SUPERVISORS Limitations on hiring and payroll for road employees Section 23-15-881, Miss. Code Ann. (1972), specifies that the Board of Supervisors may not hire more road employees or set salaries at amounts that exceed the average number of road employees and the average amount of road employee payrolls during the months of May, June, July and August of the general election year when supervisors are elected. Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor However, this limitation does not apply to contracts for road contractors or bridge contractors when such road or bridge construction or maintenance contracts were awarded by the board of supervisors and such contracts were awarded to the lowest responsible bidder after legal advertisement. (Section 23-15-883) Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor SUGGESTIONS FOR ALL OFFICES New officials should open new bank accounts. (fee accounts, land redemption, tax accounts, etc.) Document transfers of any assets and records. Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor QUESTIONS? Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor Stacey E. Pickering Mississippi State Auditor P.O. Box 956 Jackson, MS 39205 Ph: 601-576-2800 800-321-1275 (statewide) Website: www.osa.ms.gov Stacey Stacey E. Pickering E. Pickering Mississippi State Auditor Mississippi State Auditor