MISSISSIPPI LEGISLATURE

1999 Regular Session

To: County Affairs

By: Representative Guice

AN ACT TO CREATE A NEW CODE SECTION TO BE CODIFIED AS SECTION 19-17-20, MISSISSIPPI CODE OF 1972, TO REQUIRE THE BOARD OF SUPERVISORS OF EACH COUNTY PERIODICALLY TO CONTRACT WITH A CERTIFIED PUBLIC ACCOUNTANT FOR THE PURPOSE OF CONDUCTING AN INDEPENDENT AUDIT AND EXAMINATION OF THE FINANCIAL BOOKS, RECORDS AND ACCOUNTS OF THE COUNTY; TO PROVIDE THAT COPIES OF SUCH AUDIT SHALL BE PROVIDED TO THE STATE AUDITOR AND MADE AVAILABLE FOR PUBLIC INSPECTION; AND FOR RELATED PURPOSES.

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

SECTION 1. The following shall be codified as Section 19-17-20, Mississippi Code of 1972:

19-17-20. In addition to such other duties as are required to be performed under the provisions of this chapter by the chancery clerk, acting as county auditor, the board of supervisors of each county, not less frequently than once during the term of office for members of the board, shall contract with a certified public accountant licensed to do business in the State of Mississippi for the purpose of conducting an independent audit and examination of the financial books, records and accounts of the county. The costs of such audit shall be paid for out of any available funds of the county treasury. Upon completion and receipt of the audit, the board of supervisors shall provide a copy to the State Auditor and shall make a copy or copies thereof available for public inspection in accordance with the provisions of the Mississippi Public Records Act of 1983.

SECTION 2. This act shall take effect and be in force from and after October 1, 1999.