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Contents .................................................................................................................59<br />

Required Fil<strong>in</strong>gs .....................................................................................................59<br />

Enforcement Procedures ........................................................................................59<br />

County Officers and Employees Advisory Op<strong>in</strong>ions .........................................................60<br />

County Agency or Department ..............................................................................60<br />

County Coroner/Medical Exam<strong>in</strong>er .......................................................................61<br />

County Employees .................................................................................................62<br />

County Prosecut<strong>in</strong>g Attorney .................................................................................63<br />

County Sheriff ........................................................................................................63<br />

County Supervisors ................................................................................................64<br />

County Tax Assessor and/or Collector ..................................................................65<br />

County Constables .................................................................................................66<br />

Circuit Clerks .........................................................................................................67<br />

Chancery Clerks .....................................................................................................67<br />

<strong>Mississippi</strong> Ethics Commission .........................................................................................68<br />

Chapter 6: Other Major County Officials ......................................................................................69<br />

Elected Officials .................................................................................................................69<br />

Chancery Clerk ......................................................................................................69<br />

Circuit Clerk ...........................................................................................................70<br />

Constable ................................................................................................................71<br />

Coroner ..................................................................................................................72<br />

Justice Court Judge ................................................................................................74<br />

Sheriff ....................................................................................................................75<br />

Tax Assessor/Collector ..........................................................................................77<br />

Appo<strong>in</strong>ted Officials ............................................................................................................79<br />

Board Attorney .......................................................................................................79<br />

County Adm<strong>in</strong>istrator ............................................................................................80<br />

County Eng<strong>in</strong>eer ....................................................................................................83<br />

Road Manager ........................................................................................................84<br />

Chapter 7: F<strong>in</strong>ancial Adm<strong>in</strong>istration ..............................................................................................88<br />

Revenue Sources ................................................................................................................88<br />

Local Sources .........................................................................................................88<br />

State Sources ..........................................................................................................88<br />

Federal Sources ......................................................................................................88<br />

Budget<strong>in</strong>g ...........................................................................................................................89<br />

The Budgetary Process ..........................................................................................89<br />

Organization of the Budget ....................................................................................89<br />

Budget Calendar .....................................................................................................91<br />

Budget Forms and Requirements ...........................................................................91<br />

Account<strong>in</strong>g .........................................................................................................................92<br />

Appropriations ...................................................................................................................92<br />

Claims ................................................................................................................................92<br />

Warrants .............................................................................................................................94<br />

Depositories .......................................................................................................................95

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