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