Bill Text: MS HB524 | 2016 | Regular Session | Introduced


Bill Title: Counties that do not have certain financial info. available; authorize State Auditor to impose certain penalties against.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2016-02-23 - Died In Committee [HB524 Detail]

Download: Mississippi-2016-HB524-Introduced.html

MISSISSIPPI LEGISLATURE

2016 Regular Session

To: County Affairs

By: Representative Horne (By Request)

House Bill 524

AN ACT TO AMEND SECTION 19-11-13, MISSISSIPPI CODE OF 1972, TO PROVIDE COUNTIES A REMEDY FOR DAMAGES CAUSED TO THE COUNTIES BY THE CLERKS OF COUNTY BOARDS OF SUPERVISORS WHO FAIL TO COMPLY  WITH THE PRESCRIBED METHOD OF UNIFORM BUDGET REPORTING AS SET OUT BY THE STATE AUDITOR; TO CREATE NEW SECTION 19-11-28, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT UPON NOTICE FROM THE STATE AUDITOR OF THE TIME PERIOD OF THE AUDIT, THE BOARDS OF SUPERVISORS FOR EACH COUNTY SHALL PROVIDE CERTAIN REQUIRED INFORMATION WITHIN A REASONABLE PERIOD OF TIME AND IN THE MANNER PRESCRIBED BY LAW; TO PROVIDE THE STATE AUDITOR WITH CERTAIN REMEDIES AGAINST COUNTY BOARDS OF SUPERVISORS FOR NONCOMPLIANCE WITH UNIFORM BUDGET REPORTING OR AN INABILITY TO PROVIDE THE REQUIRED INFORMATION IN A TIMELY MANNER; AND FOR RELATED PURPOSES.

     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

     SECTION 1.  Section 19-11-13, Mississippi Code of 1972, is amended as follows:

     19-11-13.  (1)  The clerk of the board of supervisors of each county shall open and keep a regular set of books, as prescribed by the state auditor, as the head of the state department of audit, or by the director thereof appointed by the state auditor.  Such set of books, known as the "uniform system of accounts for the counties," shall always be subject to inspection within office hours by any citizen desiring to inspect * * *same such books.  * * *Said The books shall contain accounts, under headings, corresponding with the several headings of the budget, so that the expenditures under each head may at once be known.  It shall be the duty of * * *said the clerk to enter all receipts and expenditures in * * *the said  such books or system of accounts monthly, post and balance the ledgers thereof at the end of each month so that all information needed for a comprehensive review of operations of the county under budgetary limitations may be readily obtainable.  Such books shall be paid for out of the general county fund, upon the order of the board of supervisors.

     (2)  If the clerk fails to perform any duty prescribed under subsection (1) of this section, the clerk shall be subject to suit on his bond for any damage that the county may sustain due to such failure.  Such suit or suits shall be brought by any attorney designated and empowered to do so by the proper governing authorities of the county.

     SECTION 2.  The following shall be codified as Section 19-11-28, Mississippi Code of 1972:   

     (1)  Upon notice from the State Auditor, boards of supervisors of counties shall provide the required financial information in accordance with the procedures and reporting requirements prescribed by the State Auditor as provided under Section 19-11-3(1) and in compliance with Section 7-7-211(e).  In a fiscal year in which the State Auditor has contracted an independent specialist or firm for the county audit, boards of supervisors of counties shall cause all books to be audited in accordance with Section 7-7-211(e).  The State Auditor shall give reasonable notice to counties regarding the time period during which the State Auditor, or contracted specialist or firm, will perform an audit.

     (2)  If in the opinion of the State Auditor, a county has not initiated efforts to comply with the requirements of Section 19-11-3(1), the State Auditor shall issue a certificate of noncompliance to the clerk of the county, Commissioner of the Department of Revenue and the Attorney General.  Thereafter, the Department of Revenue shall withhold from all allocations and payments to the county that would otherwise be payable in the amount necessary to pay one hundred fifty percent (150%) of the cost of preparing the required audit or report by the State Auditor or the contracted independent specialist or firm.  The State Auditor shall notify the Department of Revenue in writing and such department shall transfer that amount to the budget of the State Auditor.  If the State Auditor contracts a specialist or firm for the audit, the Department of Revenue shall pay the specialist or firm as prescribed under Section 7-7-211(e).  The State Auditor is authorized to escalate, budget and expend such funds in accordance with the rules and regulations of the Department of Finance and Administration that is consistent with the escalation of federal funds.

     (3)  The State Auditor shall not unreasonably delay the issuance of a written notice of cancellation of a certificate of noncompliance but shall promptly issue a written notice of cancellation of certificate of noncompliance upon an affirmative showing that a county has come into substantial compliance. 

     SECTION 3.  This act shall take effect and be in force from and after July 1, 2016.


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