in Mississippi

CHAPTER 9
PURCHASING
W. Edward Smith
Purchasing is the procurement of equipment, heavy equipment, machinery, supplies,
commodities, materials and services required for the operation of the various county offices and
departments. The proper acquisition of these items is vital to county government operations.
Procurement of goods and services through purchasing accounts for a significant portion of a
county’s budget. The financial aspects of purchasing are of obvious importance. Only with close
and intelligent cooperation between the county offices and the purchasing function can proper
financial control be effectuated.
Constant changes in legislation require county purchasing personnel to monitor the enactment of
new laws carefully to insure the county against violations. Since purchasing personnel cannot
seek legal advice for every transaction into which they enter, they must be able to understand the
basic legal requirements for each transaction and know when to seek legal advice from the
attorney for the board of supervisors.
ESTABLISHMENT OF A CENTRAL PURCHASING SYSTEM
Each county in Mississippi is required by law (Code, § 31-7-101) to establish and operate a
central purchasing system. The system is administered by a county department of purchasing and
headed by a purchase clerk. Unless the board of supervisors assigns the duties of purchase clerk
to the chancery clerk, the purchase clerk is appointed by the county administrator, with the
approval of the board of supervisors, in counties required to operate under a county-wide system
of road administration (“unit” system). In “beat” system counties, the board of supervisors
appoints the purchase clerk. The purchase clerk shall not be a member of the board of
supervisors. The purchase clerk may, subject to the approval of the entity which appointed him,
hire personnel necessary to operate the department of purchasing efficiently. The central
purchasing system must comply with requirements prescribed by the Office of the State Auditor.
Members of the board of supervisors in a “unit” county cannot make purchases under any
circumstances. Members of the board of supervisors in a “beat” county may make limited
purchases of not more than One Thousand Dollars ($1,000.00) or for the emergency purchase of
parts or repair services which are exempt from bid requirements pursuant to Code, § 31-7-
13(m)(ii) and (iii). Department heads in both forms of county government may make limited
purchases of not more than One Thousand Dollars ($1,000.00) without following central
purchasing procedures. Such purchases shall require the signature of the supervisor, officer or
authorized designee on the receipt or invoice which shall then be forwarded to the purchase
clerk. (Code, §§ 31-7-119 and 31-7-103)
111