Senate Bill 2213

(As Passed the Senate)

AN ACT TO CREATE NEW SECTION 19-11-29, MISSISSIPPI CODE OF 1972, TO REQUIRE THE CLERK OF THE BOARD OF SUPERVISORS TO ENTER THE RECOMMENDED YEAR-END ADJUSTING ACCOUNTING ENTRIES INTO THE COUNTY'S ACCOUNTING SYSTEM AND TO REQUIRE THE BOARD OF SUPERVISORS TO SPREAD THE REASON THAT ANY RECOMMENDED ENTRY WAS NOT ENTERED UPON ITS MINUTES IF THE CLERK OF THE BOARD OF SUPERVISES DECLINES TO MAKE THE ENTRY; TO AMEND SECTION 19-11-13, MISSISSIPPI CODE OF 1972, TO CONFORM TO THE PRECEDING SECTION; TO AMEND SECTION 7-7-221, MISSISSIPPI CODE OF 1972, TO REQUIRE THE CLERK OF THE BOARD OF SUPERVISORS IN ITS SYNOPSIS OF THE STATE AUDITOR'S ANNUAL AUDIT OF THE COUNTY TO INCLUDE A DISCUSSION OF ANY ACCOUNT ADJUSTMENTS MADE TO THE ACCOUNTING SYSTEM; AND FOR RELATED PURPOSES.

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

SECTION 1. The following shall be codified as Section 19-11-29, Mississippi Code of 1972:

19-11-29. In order for the county's financial records to fairly represent the financial condition of the county as of the date of the external audit, the clerk of the board of supervisors or, where applicable, the county administrator shall record into the county's accounting system the year-end adjusting accounting entries recommended by the county's external independent financial auditors selected by the Office of the State Auditor. If the clerk of the board of supervisors or, where applicable, the county administrator declines to make any year-end adjusting accounting entries recommended by the external financial auditors, the board of supervisors shall spread upon the board's minutes the reasons why the recommended year-end accounting entries were not entered into the county's accounting system and the impact that not including the recommended year-end accounting entries in the county's financial records will have regarding the fair representation of the financial condition of the county.

SECTION 2. 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. Said 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 clerk to enter all receipts and expenditures in the said 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) Each county's uniform system of accounts required by this section shall be subject to adjustment as provided in Section 1 of this act.

SECTION 3. Section 7-7-221, Mississippi Code of 1972, is amended as follows:

7-7-221. (1) As soon as possible after an annual audit of the fiscal and financial affairs of a county by the State Auditor, as the head of the State Department of Audit, has been made and a copy of such report of audit or examination has been filed with the board of supervisors of such county and the clerk thereof, as required in Section 7-7-215, the clerk of the board of supervisors shall publish a synopsis of such report in a form prescribed by the State Auditor. The synopsis required by this subsection (1) shall include a discussion of any account adjustments made in accordance with Section 1 of this act.

(2) The clerk of the board of supervisors shall deliver a copy of the aforesaid synopsis to some newspaper published in the county, and, if no newspaper is published in the county, then to a newspaper having a general circulation therein, to be published.

(3) The cost of publishing the aforesaid synopsis by some newspaper in a county or by some newspaper having a general circulation therein, as hereinbefore provided, shall be paid for out of the general fund of the county upon a detailed itemized statement thereof being furnished to the clerk of the board of supervisors of such county by the publisher of the newspaper, accompanied by one (1) copy of the proof of publication thereof. The cost of such publication shall be based on the rate now fixed by law for publishing legal notices, and it shall be mandatory upon the board of supervisors of the county and the clerk thereof to pay such costs out of the county general fund.

(4) The clerk shall forward a copy of the published synopsis to the State Auditor within sixty (60) days of its publication. If the synopsis does not substantially satisfy the requirements of this section, the State Auditor is authorized to prepare the synopsis and have it published in accordance with this section at cost to the county.

SECTION 4. This act shall take effect and be in force from and after July 1, 2020.