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if the institution qualifies as a public funds depository or a public funds guaranty pool member with the State Treasurer. The qualified financial institution shall secure those deposits by placing qualified securities on deposit with the State Treasurer as provided in Code § 27-105-5. Any financial institution not meeting the prescribed ratio requirement with the State Treasurer whose accounts are insured by the Federal Deposit Insurance Corporation or any successors to that insurance corporation, may receive county funds in an amount not exceeding the amount that is insured by that insurance corporation and may qualify as a county depository to the extent of that insurance. TRANSFER OF SURPLUS FUNDS 7 The board of supervisors may order the transfer of any balance remaining in a special fund to the county general fund to be used for general purposes during the next fiscal year, if the purpose for which the special fund was created has been fully carried out. Taxes for the next year must be reduced by the amount transferred. Surplus money in a special fund may be transferred to other special funds. When the amount is $2,500 or more certain newspaper publications are required. A smaller amount does not require publication. Surplus money which represents the remaining proceeds of a bond issue must be transferred to the proper bond and interest fund to be used to retire the bonds and interest. This can be done without any publication. Surplus money in a bond and interest fund may be transferred to the general fund or to other funds provided a sufficient balance remains in the fund to fully retire the bonds and interest and the tax levy for that purpose has been discontinued. Certain procedures prescribed by law must be followed. AUDITS 8 The clerk of the board of supervisors (chancery clerk) is, by law, the county auditor. Duties of the county auditor include (1) maintaining certain ledger book accounts with county offices; (2) maintaining a “depository funds ledger” to record receipts and disbursements of county funds; (3) maintaining accounts with county officers that collect or receive money for the county; (4) issuing receipt warrants for money paid into the county treasury; (5) examining accounts of all officers receiving funds payable into the county treasury; (6) charging and crediting the tax collector with county taxes; (7) charging fines, penalties, forfeitures and jury tax imposed by the courts; (8) examining books of county officers; and (9) reporting any defaulting officers to the grand jury. The State Department of Audit has the authority and responsibility to (1) post-audit, and when considered necessary, to pre-audit and investigate the financial affairs of the various offices, boards, and commissions of county government; (2) make written demand, when necessary, for the recovery of any amount representing public funds improperly withheld, misappropriated and/or otherwise illegally expended by an officer, employee, or administrative body of a county, 96
and for the recovery of the value of any public property disposed of in an unlawful manner and institute a suit if the demand is not satisfied within thirty (30) days; and (3) investigate any alleged or suspected violation of the laws of the state by any office or employee of the county in the purchase, sale, or use of any surplus, services, equipment, or other property belonging to the county, and to do any and all things necessary to procure evidence sufficient to either prove or dispose the existence of any alleged or suspected violations. The State Auditor has the authority to contract with qualified public accounting firms to perform selected county audits if funds are available. 1 Code, §§ 19-11-1 through 19-11-19 and 27-39-203. 2 Code, §§ 19-11-1 through 19-11-27. 3 Code, §§ 19-3-59 and 19-13-35. 4 Code, §§ 19-13-27 through 19-13-39. 5 Code, §§ 19-13-41 through 19-13-45. 6 Code, §§ 27-105-303, 27-105-305, 27-105-315, and 27-105-349. 7 Code, § 27-105-367. 8 Code, § 19-17-1 through 19-17-19 and 7-7-211. 97
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County Government in Mississippi Fi
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© 2015. All rights reserved. No pa
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Technical assistance is provided on
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CONTRIBUTORS Michael T. Allen found
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University. Gallardo is interested
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director and eventually county admi
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CONTENTS Chapter 1: Historical and
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County Road System Map and Register
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Transfer of Surplus Funds .........
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Major Steps in the Process for Issu
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Conclusion ........................
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Brownfield Assessment Grant .......
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CHAPTER 1 THE HISTORICAL AND CONSTI
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odies vary, “board of commissione
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escaped being named Washington by a
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county offices throughout the state
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CHAPTER 2 USING THE MISSISSIPPI COD
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Using the Internet You can also fin
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Qualifications The Constitution 10
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REMOVAL FROM OFFICE As is the case
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absent or disabled, the board may e
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addition to the “public notice of
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the purpose of offering county owne
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preservation and disposition of cou
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With regard to justice courts, the
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POWERS REGARDING ARTS, RECREATION,
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POWERS REGARDING INDUSTRIAL DEVELOP
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40 Code, § 25-3-13. 41 Code, § 25
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143 Code, § 19-5-43. 144 Code, §
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CHAPTER 4 THE DISTRICT AND UNIT SYS
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Job Descriptions Written job descri
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Four-Year Road Plan 5 Each member o
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comply. Violations of any order of
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9 Code, §§ 19-2-11 and 19-2-12. 1
Page 69 and 70: • “Meeting” is any gathering
Page 71 and 72: Open Meetings Cases Case No. M-15-0
Page 73 and 74: • Public body must give notice to
Page 75 and 76: certain discovery in the course of
Page 77 and 78: “Relative” is the public servan
Page 79 and 80: THE COMPLAINT PROCEDURE FOR THE MIS
Page 81 and 82: In the event a public servant does
Page 83 and 84: • Appointees to offices required
Page 85 and 86: material financial interest in the
Page 87 and 88: 14-036-E A towing service owned by
Page 89 and 90: payments, and the corporation recei
Page 91 and 92: Circuit Clerks her position to bene
Page 93 and 94: CHAPTER 6 OTHER MAJOR COUNTY OFFICI
Page 95 and 96: shall forward the fee and all neces
Page 97 and 98: (iii) (iv) (v) (vi) Death caused by
Page 99 and 100: e given three (3) months from the d
Page 101 and 102: Another log that must be kept by th
Page 103 and 104: The assessor and tax collector must
Page 105 and 106: appoint the chancery clerk to serve
Page 107 and 108: whose bids have been accepted by th
Page 109 and 110: of personnel engaged in the work of
Page 111 and 112: 90 Code, § 19-4-7. 91 Ibid. 92 Ibi
Page 113 and 114: BUDGETING 1 A budget is a plan of a
Page 115 and 116: Budget Calendar Date May Board Meet
Page 117 and 118: The clerk of the board of superviso
Page 119: until there is sufficient money in
Page 123 and 124: Therefore, all agricultural propert
Page 125 and 126: True value is defined in Code, § 2
Page 127 and 128: • For roads and bridges, as autho
Page 129 and 130: The board also has the authority to
Page 131 and 132: • Research facilities; • Corpor
Page 133 and 134: property. The term “warehousing b
Page 135 and 136: CHAPTER 9 PURCHASING W. Edward Smit
Page 137 and 138: The inventory control clerk must pe
Page 139 and 140: authority” shall not include econ
Page 141 and 142: method of information distribution
Page 143 and 144: contract, including a description o
Page 145 and 146: governing authority boards taking o
Page 147 and 148: Change Orders to Construction Contr
Page 149 and 150: (2) No individual member, officer,
Page 151 and 152: TYPES OF COUNTY BONDS AND DEBT Most
Page 153 and 154: Regional Economic Development Act B
Page 155 and 156: from the federal government to the
Page 157 and 158: notes. Three-fifths (3/5) of the qu
Page 159 and 160: 1. The governing authority, which w
Page 161 and 162: (examples of private parties for th
Page 163 and 164: amount of bonds proposed to be issu
Page 165 and 166: 12. Post-Closing County officials s
Page 167 and 168: 39. Pollution control facilities (C
Page 169 and 170: 15. Code, §§ 31-13-1 through 31-1
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counsel's approving opinion is prin
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Paying Agent A bank or other instit
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CHAPTER 11 PERSONNEL ADMINISTRATION
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is violated, there should be specif
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the payment of a judgment or other
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consecutive days, and no overtime c
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Fourteenth Amendments establish cer
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18 15 U.S.C. § 1674(a). 19 Code,
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BASICS OF RECORDS MANAGEMENT Of cou
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months after the action is settled.
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11 Common examples include certain
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The fourth step is to re-evaluate o
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Economic and social indicators must
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encompassed by the plan may be the
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Subdivision Regulations Subdivision
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CHAPTER 14 MUNICIPAL BOUNDARY EXPAN
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“all parties interested in, affec
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The Court refused to reading into t
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Though a dissenting opinion like th
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• one square mile of territory;
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• whether incorporation affects a
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Appeal The same rules apply to anne
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Post Combination Operation After th
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ADDENDUM I. Overview of Annexation
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d) Financial plan and department re
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H. Need for Zoning and Overall Plan
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Enjoy the Benefits of Proximity to
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D. The Petition - Legal Requirement
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2. Extension of Public Facilities a
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I. Past Performance 1. Time Frame f
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3. Motion for Expedited Appeal 4. O
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publication must be at least 30 day
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CHAPTER 15 THE ELECTORAL PROCESS W.
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The date for the first primary elec
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CONDUCT OF ELECTION The polls are r
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When the votes have been completely
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CHAPTER 16 THE COURT SYSTEM James L
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Municipal Courts are very important
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The Chancery Court handles equity c
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The clerks keep and maintain offici
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upon the viewpoint of the person in
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CHAPTER 17 COMMUNITY ECONOMIC DEVEL
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Regardless of the definition used,
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shown in table 2, each approach has
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prosper in it. This of course is ea
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Recruiting external industries to t
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equiring technical assistance the l
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Hatcher, William, Matt Oyer, and Ro
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EPA must designate areas as meeting
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GREENHOUSE GAS AND CLIMATE CHANGE G
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important roles that federal and st
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• A full environmental assessment
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those of the similar MDEQ program.
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23). This fund may receive monies f
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in small commercial buildings, rest
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Lamar, Madison and Rankin and any o
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Rubbish (Class I & II) Rubbish is n
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waste. 40 C.F.R. § 260 contains al
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areas, and improve planning and man
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guidelines, the EPA developed progr
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APPENDIX A ANNUAL AGENDA FOR MEETIN
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Amend budget as necessary. Code, §
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Last month to make certain repairs
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Receive tax assessor/collector’s
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Receive tax assessor/collector’s
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formula designated by the legislatu
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APPENDIX C SELECTED INFORMATION ON
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County 2013 Population 2 Beat/Uni
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APPENDIX D THE MISSISSIPPI ASSOCIAT
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ORGANIZATION MAS is governed by fiv
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APPENDIX E MISSISSIPPI ASSOCIATION
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APPENDIX G THE CENTER FOR GOVERNMEN
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• Assist the Office of the Secret
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Copyright 2015 by Mississippi State
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