Chapter 1. Governor

General Provisions

§ 7-1-1. Installation.

When it shall be ascertained who is chosen governor, he shall be installed and the oath of office administered to him by one of the judges of the supreme court or, in their absence, by the presiding officer of one of the two houses of the legislature, in the presence of the two houses. The time of such installation shall be at noon on the first Tuesday following the ascertaining of who is elected governor, or as soon thereafter as practicable, unless a different time be fixed by a concurrent resolution of the two houses.

HISTORY: Codes, 1857, ch. 6, art. 3; 1871, § 96; 1880, § 192; 1892, § 2154; 1906, § 2370; Hemingway’s 1917, § 4762; 1930, § 4815; 1942, § 3973.

Cross References —

For constitutional provision on governor as chief executive of state, see Miss. Const. Art. 5, § 116.

Constitutional provision for state officers’ oath of office, see Miss. Const. Art. 14, § 268.

Provision that a Governor shall be elected in 1987 and every four years thereafter, see §23-15-193.

Nominations for state, district, county, and county district offices which are elective, see §§23-15-291 et seq.

For before whom oath of office is taken, see §25-1-9.

Where oath of office is to be filed, see §25-1-11.

Governor’s salary, see §25-3-31.

Governor as chairman of state mineral lease commission, see §29-7-1.

Governor as chairman of state library board, see §39-1-1.

RESEARCH REFERENCES

Am. Jur.

38 Am. Jur. 2d, Governor §§ 1 et seq.

§ 7-1-3. Private secretary.

The governor may appoint a private secretary, and such others as are provided by law, for service in his office during his term of office, and they shall be under his direction and control. When necessary during the sitting of the legislature, he may appoint an assistant private secretary, who shall receive four dollars ($4.00) a day payable out of the state treasury upon the certificate of the governor.

HISTORY: Codes, Hutchinson’s 1848, ch. 18, art. 5 (4); 1857, ch. 6, art. 6; 1871, § 101; 1880, § 193; 1892, § 2155; 1906, § 2371; Hemingway’s 1917, § 4763; 1930, § 4816; 1942, § 3974.

§ 7-1-5. Powers generally.

In addition to the powers conferred and duties imposed on the Governor by the constitution and by the laws as elsewhere provided, he shall have the powers and perform the duties following:

He is the supreme executive officer of the state.

He is the commander in chief of the militia of the state and may call out the militia to execute the laws, to suppress insurrections or riots, and to repel invasions.

He shall see that the laws are faithfully executed.

He is to supervise the official conduct of all executive and ministerial officers.

He is to see that all offices are filled and the duties of the offices are performed or, in default thereof, apply such remedy as the law allows; and if the remedy is inadequate, he shall inform the Legislature at its next session.

He shall make appointments and fill vacancies as prescribed by law.

Whenever any suit or legal proceeding is pending that affects the title of the state to any property, or that may result in any claim against the state, he may direct the Attorney General to appear on behalf of the state and protect its interest.

He may require the Attorney General, or district attorney of any district, to inquire into the affairs or management of any corporation existing under the laws of this state, or doing business in this state under the laws of the state.

He may require the Attorney General to aid any district attorney in the discharge of his duties.

He may offer rewards, not exceeding Two Hundred Dollars ($200.00), for persons with mental illness who have escaped and are dangerous, and such other rewards as are authorized by law.

He may require any officer or board to make special reports to him upon demand in writing.

He shall transact all necessary business with state officers, shall require them to be present at their respective offices at all reasonable business hours, and may require information, in writing, from any such officer relating to the duties of his office.

When deemed advisable upon proceedings for the arrest in this state of fugitives from justice from other states or countries, he may commission a special officer to arrest the fugitive in any part of the state.

He may bring any proper suit affecting the general public interests, in his own name for the State of Mississippi, if after first requesting the proper officer so to do, the officer refuses or neglects to do the same.

HISTORY: Codes, 1892, § 2156; 1906, § 2372; Hemingway’s 1917, § 4764; 1930, § 4817; 1942, § 3975; Laws, 2008, ch. 442, § 3, eff from and after July 1, 2008.

Amendment Notes —

The 2008 amendment deleted “viz” from the end of the introductory paragraph; in (e), substituted “of the offices are” for “therefrom,” “is inadequate” for “be imperfect,” and “inform the Legislature” for “aquaint the Legislature therewith”; rewrote (j); and made minor stylistic changes throughout.

Cross References —

Constitutional powers and duties of governor, see Miss. Const. Art. 5, § 116 et seq.

Definition of term “insurrection”, see §1-3-23.

Governor proclaiming rewards for apprehension of absconding criminals, see §7-1-29.

Provision that there shall be a State Board of Election Commissioners to consist of the Governor, the Secretary of State, and the Attorney General, see §23-15-211.

Governor’s authority to appoint persons to fill vacancies in state or state district offices other than in the Legislature, see §23-15-831.

Governor’s authority to appoint persons to temporarily fill vacancies in the office of U.S. Senator, see §23-15-855.

Legislature fixing time of governor elect’s installation, see §25-1-7.

Governor granting leave of absence to officers, see §25-3-61.

Governor’s power to remove elective county officials, see §§25-5-3 et seq.

Governor’s appointment of state tax commission, see §§27-3-1 et seq.

Governor’s authorization to approve easements for pipe lines, see §29-1-101.

Collection of funds due from federal government to state for sale of land, see §29-1-121.

Civil defense powers of governor, see §§33-15-11,33-15-13.

Governor’s authorization to close schools, institutions of higher learning, etc., see §37-65-1.

Governor as ex officio member of Council on Aging, see §43-7-7.

Governor’s authorization to close state parks, see §§55-3-101 et seq.

Appointment of members of Business Finance Corporation, see §57-10-167.

Powers of governor relating to Mississippi Advisory Commission on Nuclear Energy, see §57-25-7.

Governor as executive head in driver’s license compact, see §63-1-105.

Governor’s appointment of employment security commission, see §71-5-101.

Appointment of members of state board of pharmacy, see §73-21-75.

Governor appointing board of veterinary examiners, see §73-39-5.

OPINIONS OF THE ATTORNEY GENERAL

Nothing in general powers enumerated in Miss. Code Section 7-1-5 can be construed to empower Mississippi Governor to exercise legislative prerogative of creating new state office; furthermore, Miss. Code Section 7-1-5 must be read in pari materia with other provisions of law, e.g., Miss. Code Section 5-9-13(6), which states that governmental unit created by executive order after January 3, 1979 “shall not duplicate the functions of other governmental units created by statute.” 1993 Miss. Op. Att'y Gen. 1005.

RESEARCH REFERENCES

ALR.

Construction and application, under state law, of doctrine of “executive privilege”. 10 A.L.R.4th 355.

Am. Jur.

38 Am. Jur. 2d, Governor §§ 4 et seq.

53 Am. Jur. 2d, Military, and Civil Defense §§ 31, 32.

63C Am. Jur. 2d, Public Officers and Employees §§ 1 et seq.

CJS.

81A C.J.S., States §§ 224-227.

Law Reviews.

Ray, Constitutional and statutory authority of the Attorney General to prosecute actions. 59 Miss. L. J. 165, Spring, 1989.

JUDICIAL DECISIONS

1. In general.

2. Pardon and reprieve.

3. Power of appointment; vacancies.

4. Enforcement of laws.

5. —Calling out militia.

1. In general.

The governor’s duties under §47-5-93 and §7-1-5(c) and (d) are discretionary and, as such, the governor enjoys a qualified immunity to a civil suit for damages based on the governor’s alleged failure to perform his duties under those statutes. McFadden v. State, 542 So. 2d 871, 1989 Miss. LEXIS 65 (Miss. 1989).

Governor may sue only in general public interest. Temple v. State, 123 Miss. 741, 86 So. 580, 1920 Miss. LEXIS 77 (Miss. 1920).

While it has been held by some courts that the governor may be compelled by mandamus to perform ministerial acts, the overwhelming weight of authority is in favor of the denial of the writ against the governor in any case. Vicksburg & M. R. Co. v. Lowry, 61 Miss. 102, 1883 Miss. LEXIS 79 (Miss. 1883).

2. Pardon and reprieve.

The governor has the full power to pardon under Const. Art 5, § 24, or grant a respite of the sentence of death and fix a later day for the execution. Ex parte Fleming, 60 Miss. 910, 1883 Miss. LEXIS 34 (Miss. 1883).

3. Power of appointment; vacancies.

Code 1906, § 3487 providing deputy may continue to discharge duties of office does not prevent governor from making an emergency appointment. Baker v. Nichols, 111 Miss. 673, 72 So. 1, 1916 Miss. LEXIS 366 (Miss. 1916).

Where deputy sheriff was not qualified elector, death of sheriff created emergency and governor could appoint a successor. State ex rel. Baker v. Nichols, 106 Miss. 419, 63 So. 1025, 1913 Miss. LEXIS 148 (Miss. 1913).

4. Enforcement of laws.

Motion to intervene filed by the Governor of Mississippi, the Mississippi Division of Medicaid, and the Mississippi Health Care Trust Fund could not be set aside for a perceived lack of statutory or legal authority because: (1) the Governor unquestionably had not only the statutory but also the constitutional authority to intervene since the Governor was under a solemn duty to act in order to assure faithful execution of Mississippi’s laws; (2) the division had a compelling interest to see that the annual payments of $20 million were placed in the Mississippi Health Care Trust Fund because the suit was initially brought to recoup monies expended by the division; (3) the Mississippi Health Care Trust Fund was authorized to recoup funds paid to a partnership, a non-profit organization created to reduce under age smoking; and (4) the Mississippi Attorney General declined to take action. Hood ex rel. State Tobacco Litigation v. State, 958 So. 2d 790, 2007 Miss. LEXIS 344 (Miss. 2007).

Requirement that Governor shall see that laws are executed means that laws shall be carried into effect, and not arbitrary enforcement by executive of what he considers law. State v. McPhail, 182 Miss. 360, 180 So. 387, 1938 Miss. LEXIS 147 (Miss. 1938).

Power to enforce laws is not left as a matter of finality in local authorities or local inhabitants, but in head of executive department to act, in case of need, for whole State. State v. McPhail, 182 Miss. 360, 180 So. 387, 1938 Miss. LEXIS 147 (Miss. 1938).

Governor is executive officer in every county, may set enforcement machinery in motion and thereby determine to whom civil process may be directed for execution when there is failure, neglect, or inability of local officers to act. State v. McPhail, 182 Miss. 360, 180 So. 387, 1938 Miss. LEXIS 147 (Miss. 1938).

5. —Calling out militia.

National guardsmen, acting under an executive order of the governor, and a search warrant issued by the county judge, directed to any officer of the county, had authority to make a search of the accused’s premises wherein a slot machine was found. Brady v. State, 229 Miss. 677, 91 So. 2d 751, 1957 Miss. LEXIS 314 (Miss. 1957).

Where the recitals in the executive order, empowering the adjutant general to order out national guardsmen for the purpose of seeing that laws were faithfully executed in Jones County, made out a prima facie case justifying the governor’s actions, the duty of showing that there was not such breakdown of law enforcement conditions as to justify this action was upon the accused, who was complaining of the search of his premises wherein a slot machine was found. Brady v. State, 229 Miss. 677, 91 So. 2d 751, 1957 Miss. LEXIS 314 (Miss. 1957).

What Governor does in execution of laws, and acts of militia under his authority, must be as civil officers, and in strict subordination to the general law of the land. State v. McPhail, 182 Miss. 360, 180 So. 387, 1938 Miss. LEXIS 147 (Miss. 1938).

Where Governor unsuccessfully seeks law enforcement through local officers for length of time which makes it clearly apparent that no dependence can be placed in local officers, then, duty arises to send militia, not to supersede but to enforce law. State v. McPhail, 182 Miss. 360, 180 So. 387, 1938 Miss. LEXIS 147 (Miss. 1938).

Governor’s decision as to whether exigency justifies calling out militia, held subject to judicial review. State v. McPhail, 182 Miss. 360, 180 So. 387, 1938 Miss. LEXIS 147 (Miss. 1938).

Proclamation of Governor ordering out militia need not contain any particular recitals. State v. McPhail, 182 Miss. 360, 180 So. 387, 1938 Miss. LEXIS 147 (Miss. 1938).

Statute making it obligatory on Governor to call out militia in enumerated cases, held inapplicable, in main, to constitutional and statutory sections which deal with particular and separate subject of execution of the laws. State v. McPhail, 182 Miss. 360, 180 So. 387, 1938 Miss. LEXIS 147 (Miss. 1938).

§ 7-1-7. Acceptance of gifts and bequests.

The governor of the state of Mississippi, in his discretion, is hereby authorized and empowered to receive and accept lands, gifts, and bequests for the state of Mississippi for hospitals and other public purposes for and on behalf of any agency or institution thereof.

The various state agencies and governing boards of institutions of the state of Mississippi are hereby authorized and empowered to take the necessary action required of such boards or agencies in order to make possible the receipt and utilization of any grants, gifts, or bequests to the state for such agency or institutions thereof.

HISTORY: Codes, 1942, § 3975.5; Laws, 1954 Ex. ch. 32, §§ 1-3, eff. upon passage, approved Sept. 28, 1954.

Cross References —

Objects and purposes to which board of supervisors is authorized to donate for patriot and charitable uses, see §19-5-93.

OPINIONS OF THE ATTORNEY GENERAL

The Mississippi Board of Animal Health can accept donations from private groups for the purposes of training and purchasing equipment and commodities necessary to respond to emergencies. 2006 Miss. Op. Att'y Gen. 5.

§ 7-1-9. Great seal.

The great seal of the state now in use shall be the seal of the state until altered by the legislature, and all official acts of the governor, his approval or disapproval of bills and resolutions passed by the legislature excepted, shall be authenticated by the great seal of the state.

HISTORY: Codes, 1880, § 194; 1892, § 2157; 1906, § 2373; Hemingway’s 1917, § 4765; 1930, § 4818; 1942, § 3976.

Cross References —

Constitutional provision for great seal of State of Mississippi, see Miss. Const. Art. 5, § 126.

Requirement of commissions to be sealed with great seal of state, see Miss. Const. Art. 5, § 127.

Crime of forgery or counterfeiting of great seal, see §97-21-47.

RESEARCH REFERENCES

CJS.

81A C.J.S., States § 79.

§ 7-1-11. Records of acts and deposit of laws.

The governor shall cause to be recorded in a suitable book to be kept for that purpose the number and title of every act and joint resolution of the legislature presented to him for his approval. Such record shall show the date of the receipt by him of every such act and resolution, the date of his approval thereof in whole or in part, if he approve the same, and the date of his return of any such act or resolution with his objections thereto, if such return thereof be made. He shall cause all acts and joint resolutions which have become laws, or have taken effect by his approval or otherwise, to be deposited in the office of the secretary of state without delay.

HISTORY: Codes, 1892, § 2180; 1906, § 2397; Hemingway’s 1917, § 4790; 1930, § 4819; 1942, § 3977.

§ 7-1-13. Business with the United States government.

The governor shall transact all the business of the state, civil and military, with the United States government or with any other state or territory, except in cases otherwise specially provided by law.

HISTORY: Codes, 1892, § 2181; 1906, § 2398; Hemingway’s 1917, § 4791; 1930, § 4820; 1942, § 3978.

RESEARCH REFERENCES

CJS.

81A C.J.S., States §§ 38-45, 47, 48, 51, 53-56.

§ 7-1-15. Transmission of laws and documents.

The governor shall cause to be transmitted to the executive of each state of the United States, to the library of congress, and to the proper authority of the governments of Canada and Mexico, copies of the laws, journals, reports, and documents printed by order of the legislature. He shall receive such books and publications as may be transmitted in return, and cause the same to be deposited in the state library.

HISTORY: Codes, Hutchinson’s 1848, ch. 18, art. 8 (1); 1857, ch. 6, art. 8; 1871, § 104; 1880, § 196; 1892, § 2160; 1906, § 2376; Hemingway’s 1917, § 4768; 1930, § 4821; 1942, § 3979.

Cross References —

Secretary of state distributing acts and journals of legislature, see §1-5-7.

§ 7-1-17. Commissioners for other states.

The governor may appoint one or more commissioners, residing in each of the states and territories of the United States and in the District of Columbia or in any foreign country, who shall hold their office for the term of four years from the date of their commissions. They shall have full power to administer oaths and affirmations, to take and certify depositions and affidavits to be used in this state, and to take and certify the acknowledgment and proof of all instruments of writing to be recorded in this state; and their acts shall be as effectual in law as if done and certified by any officer thereunto duly authorized in this state. Before any commissioner so appointed shall proceed to perform any of the duties of his office, he shall take and subscribe an oath, before an officer authorized to administer oaths in the state or county for which such commissioner may be appointed, that he will faithfully discharge all the duties of the office, which oath shall be filed in the office of the secretary of state within six months after the taking and subscribing of the same.

HISTORY: Codes, Hutchinson’s 1848, ch. 60, art. 17 (1); 1857, ch. 61, art. 244; 1871, § 800; 1880, § 1640; 1892, § 2181; 1906, 2399; Hemingway’s 1917, § 4792; 1930, § 4822; 1942, § 3980.

Cross References —

Governor appointing notaries public for each county, see §25-33-1.

Acknowledgment or proof of conveyance of land or personal property made in another state, see §89-3-9.

§ 7-1-19. Investigators of crime.

For the purpose of seeing that the laws are faithfully executed and for the purpose of suppressing crimes of violence and acts of intimidation and terror, the governor is hereby authorized to employ such investigators and other qualified personnel as he may deem necessary to make investigation of crimes of violence and acts of terrorism or intimidation, and to aid in the arrest and prosecution of persons charged with such crimes of violence, acts of terrorism or intimidation, or threats of violence. Such investigators and other personnel so employed by the governor shall have full power to investigate, apprehend, and arrest persons committing acts of violence, intimidation, or terrorism anywhere in the state, and shall be vested with the power of police officers in the performance of such duties as set out herein. Such investigators and other personnel shall perform their duties under the direction of the governor. Each such regularly employed investigator shall enter into an official bond in the sum of Two Thousand Five Hundred Dollars ($2,500.00) for the faithful performance of his duties, the bond premiums to be paid by the governor out of the appropriations made for the enforcement of the provisions of Sections 7-1-19 through 7-1-23. Said bonds shall be kept by the governor without a public record of same being required.

The governor shall also be authorized to employ, upon a temporary basis from time to time, such additional investigators and other personnel as he may deem necessary to carry out the purposes of the cited sections, who may not be required to give bond.

The governor shall be authorized to offer and pay suitable rewards to other persons for aiding in such investigation and in the apprehension and conviction of persons charged with acts of violence, or threats of violence, or intimidation, or acts of terrorism.

HISTORY: Codes, 1942, § 3980.5; Laws, 1947, 2nd Ex. ch. 2, §§ 1-4.

RESEARCH REFERENCES

ALR.

Liability of one hiring private investigator or detective for tortious acts committed in course of investigation. 73 A.L.R.3d 1175.

§ 7-1-21. Powers and duties of investigators of crime.

Investigators and other personnel, employed by the governor pursuant to Section 7-1-19, shall have full power to investigate, apprehend, or arrest any person, firm, corporation, or any combination or conspiracy thereof committing said acts of violence, or threats of violence, or intimidations, or acts of terror, or damaging, injuring, or destroying property as a result of acts of violence or terror, in any manner whatever, and to help indict or prosecute, or both, in all such cases. Such investigators or other personnel so employed by the governor, in the performance of their duties under Sections 7-1-19 through 7-1-23, are authorized and empowered to carry firearms and to serve warrants and subpoenas issued under the authority of the state of Mississippi; to make arrests without warrant in such cases where the person making the arrest has reasonable grounds to believe that the person so arrested is guilty of any of the offenses herein named and there is a likelihood of the person escaping before a warrant can be obtained for his arrest, but the person arrested shall be immediately taken before a committing officer; to acquire, collect, classify, and preserve records and evidence obtained hereunder; and to make all lawful searches and seizures to obtain evidence of such acts, when based upon reasonable grounds or probable cause that such is necessary in the accomplishment of the purposes of the aforesaid sections.

HISTORY: Codes, 1942, § 3980.5; Laws, 1947, 2nd Ex. ch. 2, §§ 1-4.

RESEARCH REFERENCES

ALR.

Liability of one hiring private investigator or detective for tortious acts committed in course of investigation. 73 A.L.R.3d 1175.

Propriety of search of nonoccupant visitor’s belongings pursuant to warrant issued for another’s premises. 51 A.L.R.5th 375.

Admissibility of evidence discovered in search of adult defendant’s property or residence authorized by defendant’s minor child – state cases. 51 A.L.R.5th 425.

CJS.

81A C.J.S., States §§ 224-227.

§ 7-1-23. Compensation of investigators of crime.

The governor shall fix the compensation and travel and expense allowances to be paid investigators and other persons employed under the provisions of Sections 7-1-19 through 7-1-23, and shall furnish such investigators with such weapons, equipment, materials, articles, and supplies as may be necessary, suitable, and desirable to enable such investigators and other persons to discharge and carry out the duties imposed on them under the provisions of said sections. All expenses incurred hereunder shall be paid out of such funds as are specifically appropriated for the purposes hereof.

HISTORY: Codes, 1942, § 3980.5; Laws, 1947, 2nd Ex. ch. 2, §§ 1-4.

RESEARCH REFERENCES

ALR.

Liability of one hiring private investigator or detective for tortious acts committed in course of investigation. 73 A.L.R.3d 1175.

CJS.

81A C.J.S., States §§ 196, 197.

§ 7-1-25. Arrest and delivery of fugitives from justice.

  1. It shall be the duty of the governor, on demand made by the executive authority of any other state, territory or district for any person charged, on affidavit or indictment in such other state, territory or district, with a criminal offense and who shall have fled from justice and be found in this state, the demand being accompanied with a copy of the affidavit or indictment certified as authentic by such executive authority, to cause the offender to be arrested and delivered up to the authority of such state, territory or district for removal to the jurisdiction having cognizance of the offense, upon payment of the costs and expenses consequent on arrest; and it shall be the duty of the governor to demand and receive fugitives from justice for offenses committed in this state.
  2. The governor may also surrender, on demand of the executive authority of any other state, any person to be found in this state who stands charged in the manner provided in subsection (1) of this section with committing an act in this state, or in a third state, intentionally resulting in a crime in the state whose executive authority is making the demand.

HISTORY: Codes, 1857, ch. 64, art. 361; 1871, § 2868; 1880, § 198; 1892, § 2162; 1906, § 2378; Hemingway’s 1917, § 4770; 1930, § 4823; 1942, § 3981; Laws, 1983, ch. 389, eff from and after July 1, 1983.

Cross References —

Listing of powers of governor, see §7-1-5.

Offenses concerning aiding escape of prisoners, see §§97-9-27 et seq.

Issuance of warrant for arrest of fugitives from justice from other states, see §99-21-1.

RESEARCH REFERENCES

ALR.

Determination, in extradition proceedings, or on habeas corpus in such proceedings, whether a crime is charged. 40 A.L.R.2d 1151.

Necessity and sufficiency of identification of accused as the person charged, to warrant extradition. 93 A.L.R.2d 912.

Discharge on habeas corpus of one held in extradition proceeding as precluding subsequent extradition proceedings. 33 A.L.R.3d 1443.

Necessity that demanding state show probable cause to arrest fugitive in extradition proceedings. 90 A.L.R.3d 1085.

Am. Jur.

31A Am. Jur. 2d, Extradition §§ 1 et seq.

CJS.

35 C.J.S., Extradition §§ 1 et seq.

Lawyers’ Edition.

Interstate extradition: Supreme Court’s construction of Federal Constitution’s Extradition Clause (Art IV, sec. 2, cl 2) and of Extradition Act (18 USCS sec. 3182, and similar provisions). 96 L. Ed. 2d 750.

JUDICIAL DECISIONS

1. In general.

2. Power and duties of governor.

3. Review.

1. In general.

Section7-1-25(2) addresses situations where an act is committed in either Mississippi or in a third state which intentionally results in a crime in the demanding state, and applies to persons who are “non-fugitives,” i.e., persons who are not present in the demanding state when the intentional act was performed but whose acts result in a crime in the demanding state; §7-1-25(2) recognizes the theory of “constructive presence” wherein a person can commit a crime in a demanding state without actually being physically present in that state. State v. McCurley, 627 So. 2d 339, 1993 Miss. LEXIS 510 (Miss. 1993).

Extradition is not intended as a preliminary inquiry into the merits of a criminal prosecution, but instead is a summary executive proceeding by which a criminal accused can be brought before the appropriate tribunal for adjudication. State v. McCurley, 627 So. 2d 339, 1993 Miss. LEXIS 510 (Miss. 1993).

Filing of extradition proceedings and granting of extradition by asylum state constitutes prima facie case on behalf of state that it is entitled to extradition; controversy over specific date of alleged crime is question to be litigated in judiciary of demanding state. Allen v. State, 515 So. 2d 890, 1987 Miss. LEXIS 2873 (Miss. 1987).

Introduction of Governor’s extradition warrant creates presumption that all requirements for extradition have been met. Allen v. State, 515 So. 2d 890, 1987 Miss. LEXIS 2873 (Miss. 1987).

No particular form of authentication of extradition papers is required. Keller v. State, 246 Miss. 436, 150 So. 2d 426, 1963 Miss. LEXIS 461 (Miss. 1963).

Either the indictment or judgment of conviction, properly authenticated, should be a part of the demanding papers and in the possession of the governor of the asylum state prior to the issuance of the extradition warrant. Loper v. Dees, 210 Miss. 402, 49 So. 2d 718, 1951 Miss. LEXIS 274 (Miss. 1951).

The Massachusetts statutes relating to habeas corpus, and those relating to interstate rendition, are “not applicable to interstate extradition except to the extent that they may be in aid of, and not inconsistent with, the Constitution and laws of the United States on the question.” Loper v. Dees, 210 Miss. 402, 49 So. 2d 718, 1951 Miss. LEXIS 274 (Miss. 1951).

State statutes and decisions relating to habeas corpus and extradition are not applicable to interstate extradition except to extent that they may be in aid of, and not inconsistent with, the Constitution and laws of United States on the question. Bishop v. Jones, 207 Miss. 438, 42 So. 2d 421 (1949).

Decree of court in habeas corpus proceedings adjudging extradition proceedings to be insufficient both in form and substance but providing for discharge of relator unless within a stated period of time the sheriff should be served with a proper, legal and sufficient extradition warrant based upon proper, legal and sufficient papers and proceedings, violated accused’s constitutional right to have the trial judge as a judicial officer to not only pass upon the sufficiency of the extradition proceedings then before the court but also the sufficiency of any such papers that were to be thereafter supplied in their stead. Bishop v. Jones, 207 Miss. 438, 42 So. 2d 421 (1949).

If the governor’s warrant of extradition and all of the requisition papers are sufficient in form and substance they may be introduced at the hearing on habeas corpus to constitute a prima facie right on the part of the respondent to surrender the alleged defendant to the demanding state, but relator may nevertheless introduce proof before the court where the habeas corpus petition is being heard to show that he was not in the demanding state at the time of the commission of the alleged crime. Bishop v. Jones, 207 Miss. 438, 42 So. 2d 421 (1949).

The two indispensable prerequisites to the right of the governor of the asylum state to surrender an alleged offender to the authorities of the demanding state are: first, that such governor be furnished with a copy of an indictment found by a grand jury or an affidavit made before a magistrate of the demanding state or territory, charging the person demanded with the commission of the alleged crime, certified as authentic by the governor or chief magistrate of the state or territory from whence the person so charged has fled; and, second, that the governor of the asylum state must be satisfied, either from an inquiry conducted by him at his option or on the basis of the prima facie presumption carried by the regularity of the extradition proceedings, that the alleged offender is a fugitive from justice of the demanding state, that is, that he was in the demanding state at the time of the commission of the alleged crime and has departed therefrom into the state where he is found. Bishop v. Jones, 207 Miss. 423, 38 So. 2d 920, 42 So. 2d 421, 1949 Miss. LEXIS 353 (Miss.), op. withdrawn, different results reached on reconsid., 207 Miss. 423, 42 So. 2d 421, 1949 Miss. LEXIS 352 (Miss. 1949).

The judges of the Supreme Court cannot, while an appeal is pending from the chancellor’s decision on habeas corpus after arrest on executive warrant after extradition, admit a fugitive to bail. Ex parte Wall, 84 Miss. 783, 38 So. 628, 1904 Miss. LEXIS 101 (Miss. 1904).

Where relator is arrested for crime committed in another state upon the warrant of the governor of this state authorizing extradition, the guilt or innocence of the relator cannot be inquired into on habeas corpus in this state. Ex parte Devine, 74 Miss. 715, 22 So. 3, 1897 Miss. LEXIS 73 (Miss. 1897), limited, Ex parte Edwards, 91 Miss. 621, 44 So. 827, 1907 Miss. LEXIS 153 (Miss. 1907).

2. Power and duties of governor.

The power of the executive to extradite fugitives from justice is conferred and the conditions of its exercise are prescribed by this section and must be strictly executed and all prescribed formalities observed. Ex parte Devine, 74 Miss. 715, 22 So. 3, 1897 Miss. LEXIS 73 (Miss. 1897), limited, Ex parte Edwards, 91 Miss. 621, 44 So. 827, 1907 Miss. LEXIS 153 (Miss. 1907).

3. Review.

Where an Arkansas merchant filed criminal charges against a Mississippi defendant for theft of property, a writ of extradition was issued, and defendant’s habeas corpus petition was denied, defendant was entitled to another hearing, since he was not allowed to put into evidence the proof that he offered at the habeas hearing, to rebut the prima facie case established by the rendition warrant and the other extradition documents, in an attempt to demonstrate that the documents were not on their face in order. Sonkin v. State, 824 So. 2d 564, 2002 Miss. LEXIS 195 (Miss. 2002).

In habeas corpus proceedings questioning the sufficiency of a requisition for extradition, the admission by appellant of his indictment and conviction for rape in a sister state cures the defect of the omission of indictment or judgment of conviction being attached to the demanding papers from the governor of sister state. Loper v. Dees, 210 Miss. 402, 49 So. 2d 718, 1951 Miss. LEXIS 274 (Miss. 1951).

The decision of the governor of the asylum state, when holding the extradition proceedings to be sufficient in form and substance as a jurisdictional prerequisite to granting relief to the demanding state, is subject to review in a habeas corpus proceeding brought by the accused. Bishop v. Jones, 207 Miss. 438, 42 So. 2d 421 (1949).

Upon judicial review on habeas corpus with respect to extradition of an alleged fugitive from justice of the demanding state, relator may introduce proof to show that he was not in the demanding state at the time of the commission of the alleged crime, and that he could not therefore be a fugitive from the justice of such state. Bishop v. Jones, 207 Miss. 438, 42 So. 2d 421 (1949).

§ 7-1-27. Duty to notify executive of other state.

Upon being informed by any conservator of the peace of the commitment or admission to bail of any person in this state charged with treason, felony, or other crime in some other state or territory, the governor shall forthwith communicate the information to the executive of the state or territory in which the offense is charged to have been committed.

HISTORY: Codes, 1880, § 3123; 1892, § 2163; 1906, § 2379; Hemingway’s 1917, § 4771; 1930, § 4824; 1942, § 3982.

RESEARCH REFERENCES

ALR.

Determination, in extradition proceedings, or on habeas corpus in such proceedings, whether a crime is charged. 40 A.L.R.2d 1151.

Necessity and sufficiency of identification of accused as the person charged, to warrant extradition. 93 A.L.R.2d 912.

Discharge on habeas corpus of one held in extradition proceeding as precluding subsequent extradition proceedings. 33 A.L.R.3d 1443.

Necessity that demanding state show probable cause to arrest fugitive in extradition proceedings. 90 A.L.R.3d 1085.

Lawyers’ Edition.

Interstate extradition: Supreme Court’s construction of Federal Constitution’s Extradition Clause (Art IV, § 2, cl 2) and of Extradition Act (18 USCS § 3182, and similar provisions). 96 L. Ed. 2d 750.

§ 7-1-29. Rewards for absconding criminals.

Whenever the governor shall be of opinion that the public good requires it, he is authorized to offer, by proclamation or in such other manner as he may deem advisable, such reward as he may think the nature of the case requires, not exceeding Two Thousand Dollars ($2,000.00), for the apprehension and arrest of any person who has committed any atrocious offense against the criminal laws, to be paid in no instance until the offender is delivered to the civil authority of the county where the offense was committed, and confined in jail or admitted to bail; or the reward may be conditioned to be paid only upon conviction.

HISTORY: Codes, 1892, § 2164; 1906, § 2380; Hemingway’s 1917, § 4772; 1930, § 4825; 1942, § 3983.

Cross References —

Listing of powers of governor, see §7-1-5.

Reward for arrest and conviction of livestock or poultry thieves, see §69-29-203.

Statutory reward for arrest of fleeing homicides, see §99-3-35.

Officers entitled to statutory reward for arrest of fleeing homicides, see §99-3-37.

§ 7-1-31. Agent to bring absconding offender from other states.

The governor may appoint an agent to demand of the executive authority of any other state or territory any fugitive from justice or other person charged with treason, felony, or other crime in this state. Such agent, if necessary, may employ a sufficient guard or escort to bring such criminal to this state; and the governor may contract other expenses absolutely required in performing the duties of the agency.

HISTORY: Codes, 1892, § 2165; 1906, § 2381; Hemingway’s 1917, § 4773; 1930, § 4826; 1942, § 3984.

Cross References —

Compensation to be paid to persons bringing back prisoner on extradition, see §25-7-71.

JUDICIAL DECISIONS

1. In general.

2. Expenses.

1. In general.

The Massachusetts statutes relating to habeas corpus, and those relating to interstate rendition, are “not applicable to interstate extradition except to the extent that they may be in aid of, and not inconsistent with, the Constitution and laws of the United States on the question.” Loper v. Dees, 210 Miss. 402, 49 So. 2d 718, 1951 Miss. LEXIS 274 (Miss. 1951).

In habeas corpus proceedings questioning the sufficiency of a requisition for extradition, the admission by appellant of his indictment and conviction for rape in a sister state cures the defect of the omission of indictment or judgment of conviction being attached to the demanding papers from the governor of sister state. Loper v. Dees, 210 Miss. 402, 49 So. 2d 718, 1951 Miss. LEXIS 274 (Miss. 1951).

Even though one who is a sheriff should be appointed as special agent as provided in this section, he acts not as sheriff under his bond but as special agent to extradite, at least until he has the prisoner in his custody in his own county. McLean v. Mississippi, 96 F.2d 741, 1938 U.S. App. LEXIS 3552 (5th Cir. Miss.), cert. denied, 305 U.S. 623, 59 S. Ct. 84, 83 L. Ed. 399, 1938 U.S. LEXIS 805 (U.S. 1938), disapproved, Neirbo Co. v. Bethlehem Shipbuilding Corp., 308 U.S. 165, 60 S. Ct. 153, 84 L. Ed. 167, 1939 U.S. LEXIS 77 (U.S. 1939).

2. Expenses.

In respect to mileage allowances and other expenses incurred by a person appointed as agent of the Governor to return fugitives from another state, such person is not acting as an officer of the court even though he is a sheriff or deputy sheriff. Kitchens v. Union County, 198 Miss. 403, 22 So. 2d 356, 1945 Miss. LEXIS 211 (Miss. 1945).

The only matters into which the circuit court may inquire on petition for mileage and other expenses, under this section [Code 1942, § 3984] and Code 1942, § 3964, incurred by Governor’s agent in returning fugitives from another state, are whether the requisition was issued and the fugitives returned, the actual mileage from the place of arrest in the other state to the point of delivery, the reasonable expenses of feeding and lodging the fugitives, the reasonable expenses of the guard along by the executive agent, and other reasonably essential expenses incidentally necessary to executing the warrant of requisition. Kitchens v. Union County, 198 Miss. 403, 22 So. 2d 356, 1945 Miss. LEXIS 211 (Miss. 1945).

Governor’s agent who, pursuant to his appointment, returned fugitives charged with kidnapping, could not recover from the county either for expenses of the victim, who went along with him, or those of himself personally in addition to the mileage allowed him. Kitchens v. Union County, 198 Miss. 403, 22 So. 2d 356, 1945 Miss. LEXIS 211 (Miss. 1945).

Code 1942, § 3965 does not supersede this section [Code 1942, § 3984] or Code 1942, § 3964, but supplements them by providing, on a proper showing in advance for the necessity thereof, an allowance in addition to the expenses of the executive agents, extra guards, and expenses in maintenance of the guard and prisoners, and other incidental expenses inherent in this section and § 3964. Kitchens v. Union County, 198 Miss. 403, 22 So. 2d 356, 1945 Miss. LEXIS 211 (Miss. 1945).

Code 1942, § 3965 is inapplicable as to a petition in circuit court against the county by Governor’s agent for allowance of mileage, and other expenses, under this section [Code 1942, § 3984] and Code 1942, § 3964, for returning fugitives. Kitchens v. Union County, 198 Miss. 403, 22 So. 2d 356, 1945 Miss. LEXIS 211 (Miss. 1945).

§ 7-1-33. Suits in foreign jurisdiction.

The governor may order and direct suits to be brought for and in the name of the state in any other state or foreign jurisdiction for the recovery of any moneys due or owing to the state, or upon any claim or demand on which the state is entitled to sue. For the prosecution of such suits he may employ counsel and, for such sum as is necessary to pay the costs or expenses thereof, order the auditor to draw a warrant on the treasury, payable out of any sum appropriated for the purpose.

HISTORY: Codes, 1892, § 2167; 1906, § 2383; Hemingway’s 1917, § 4775; 1930, § 4827; 1942, § 3985.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,‘ “State Auditor‘ and “Auditor‘ appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Governor engaging counsel to assist the attorney general, see §7-5-7.

RESEARCH REFERENCES

CJS.

81A C.J.S., States §§ 529-531.

§ 7-1-35. Appointment of officers.

The governor shall fill by appointment, with the advice and consent of the senate, all offices subject to such appointment when the term of the incumbent will expire within nine months after the meeting of the legislature, and also vacancies in such offices occurring from any cause during the session of the senate or during the vacation of that body. All such appointments to offices made in vacation shall be reported to the senate within ten days after the commencement of the session of that body for its advice and consent to the appointment, and the vacancy shall not be filled if caused by the senate’s refusal to confirm any appointment or nomination, or if it do not occur during the last five days of the session, by the appointment of the governor in the vacation of the senate, without its concurrence. Any appointment in vacation to which the senate shall refuse to consent shall be thereby annulled from that date, but the acts of the appointee prior thereto shall not be affected thereby.

HISTORY: Codes, 1871, § 106; 1880, § 199; 1892, § 2168; 1906, § 2384; Hemingway’s 1917, § 4776; 1930, § 4828; 1942, § 3986; Laws, 1886, p. 161.

Cross References —

Governor’s appointment of county prosecuting attorney, see §19-23-7.

First meeting of municipal officers after receipt of commission from secretary of state, see §21-1-25.

Filling of vacancies where officer fails to qualify, see §25-1-7.

Vacancy of office by removal or by default, see §25-1-59.

Removals from office, see §25-5-1.

OPINIONS OF THE ATTORNEY GENERAL

Failure of state Senate to affirmatively act to confirm appointment properly before it constitutes refusal to consent under applicable statute; thus, appointment is annulled, and office becomes vacant. 1991 Miss. Op. Att'y Gen. 289.

No provision in Sections 7-1-35 or 47-5-24 provide for an interim appointment of a Commissioner of Corrections. The statutes make no distinction between an interim appointment and a permanent appointment and, in fact, do not contemplate two different types of appointment. 1995 Miss. Op. Att'y Gen. 67.

The failure of the Senate to confirm an appointment constitutes a refusal to consent to the appointment. Under the provisions of Section 7-1-35 the appointment is therefore annulled from that date. 1996 Miss. Op. Att'y Gen. 214.

The Governor cannot reappoint the same four candidates at the end of the legislative session and have them serve until the 1997 Regular Session of the Legislature. Such a course of action would run afoul of Section 7-1-35. 1996 Miss. Op. Att'y Gen. 214.

Vacation appointments of members of the board of directors of the Health Care Trust Fund by the Governor, but returned by the Senate, were annulled, and these persons were no longer members of the board of directors and could not serve as such until their successors were appointed and confirmed. Bennett, Jan, 18, 2000, A.G. Op. #2000-0030.

Where a vacancy on the Mississippi Commission on Wildlife, Fisheries and Parks occurred during the session and not during the last five days of the session, the vacancy could not be filled by the governor’s appointment during the vacation of the senate. McArthur, 2002 Miss. Op. Att'y Gen. 241.

Persons nominated for membership on the Mississippi Board of Medical Licensure, whose names were returned by the Senate to the Governor, are no longer members of the board and may not serve in any capacity as board members. 2004 Miss. Op. Att'y Gen. 63.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Officers and Employees §§ 1 et seq.

CJS.

67 C.J.S., Officers §§ 36 et seq.

81A C.J.S., States §§ 163-170.

JUDICIAL DECISIONS

1. In general.

An assistant chief inspector of the Mississippi Marine Conservation Commission whose appointment was never submitted to or confirmed by the Senate as required by statute, was at most a de facto officer for the two years he worked for the Commission in that capacity, and when he was discharged by an order of the Commission, the Commission merely terminated the de facto status which required no action by the Governor or any hearing to remove the officer from an office he did not validly hold. Mississippi Marine Conservation Com. v. Misko, 347 So. 2d 355, 1977 Miss. LEXIS 2038 (Miss. 1977).

When the office of chancellor has been filled by appointment in vacation of the senate and the appointee accepts, the whole power of the governor is exhausted; he cannot afterward remove the appointee and leave the office vacant or make room for another person. Brady v. Howe, 50 Miss. 607, 1874 Miss. LEXIS 100 (Miss. 1874).

§ 7-1-37. Senate convened in vacation of legislature.

The governor may convene the senate in the vacation of the legislature for concurrence in appointments by giving ten days’ notice thereof by proclamation by mail to each of the senators.

HISTORY: Codes, 1880, § 200; 1892, § 2169; 1906, § 2386; Hemingway’s 1917, § 4778; 1930, § 4829; 1942, § 3987.

Cross References —

Organization of senate, see §5-1-13.

§ 7-1-39. Vacancies in municipal elective offices.

In the event of the death, resignation, or removal from office of the mayor and board of aldermen or commissioners, or a majority of the aldermen or commissioners, so that said vacancies cannot be filled as now provided by law, it shall be the duty of the governor to fill such vacancies by appointment for the unexpired term where such unexpired term is less than six months, and if more than six months, until an election can be held as now provided by law to fill such vacancies.

HISTORY: Codes, 1930, § 4830; 1942, § 3988; Laws, 1926, ch. 269.

Cross References —

How mayor and councilmen are elected, see §21-5-5.

Filling of vacancies where officer fails to qualify, see §25-1-7.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Officers and Employees §§ 1 et seq.

CJS.

67 C.J.S., Officers §§ 97, 106-119, 129.

81A C.J.S., States §§ 169, 170.

§ 7-1-41. Superintendent of auditor’s and treasurer’s offices.

The governor shall superintend the offices of the treasurer and auditor of public accounts, and may at any time make a personal inspection of all the books, vouchers, and other official papers in said offices. If he shall at any time discover or have reason to suspect that either of said officers has been guilty of any embezzlement, peculation, defalcation, or fraud in his office, he shall forthwith suspend said officer from office and shall cause legal proceedings to be instituted against him. He shall make a temporary appointment to fill such office until the officer so suspended shall be acquitted of the charge against him, and the officer so suspended shall not receive any salary during the period of his suspension, unless he shall be acquitted.

HISTORY: Codes, Hutchinson’s 1848, ch. 18, art. 5 (6); 1857, ch. 6, art. 7; 1871 § 103; 1880, § 195; 1892, § 2158; 1906, § 2374; Hemingway’s 1917, § 4766; 1930, § 4832; 1942, § 3990; Laws, 1978, ch. 458, § 6, eff from and after January 1, 1980.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

State treasurer reporting to governor, see §7-9-49.

§ 7-1-43. To verify funds in the treasury.

It shall be the duty of the governor, at least three times a year and oftener if he sees fit, at such times as he may deem proper, to go to the treasury without giving notice to the treasurer, to verify the cash balance as shown by the books, and to publish the fact that he has done so, stating whether the amount called for by the books be actually in the treasury and whether the treasurer had any notice whatever that the verification would be made. He shall verify the count of the funds in the treasury and certify to the statements of the treasurer, if true, showing the condition of the treasury in the months of January and July of each year, as required by section 137 of the constitution.

HISTORY: Codes, 1892, § 2159; 1906, § 2375; Hemingway’s 1917, § 4767; 1930, § 4833; 1942, § 3991.

Cross References —

Governor and treasurer counting depository receipts as cash, see §27-105-31.

§ 7-1-45. Examiner of public accounts.

The governor is authorized, when he deems it proper, to appoint an expert accountant whose duty it shall be, under the direction of the governor, to audit and examine the books, accounts, and vouchers of all officers, state or county, or of any of the state educational, charitable, or reformatory institutions, or of the officers thereof, or of any other institution supported in whole or in part by the state.

HISTORY: Codes, 1892, § 2171; 1906, § 2388; Hemingway’s 1917, § 4780; 1930 § 4834; 1942, § 3992.

JUDICIAL DECISIONS

1. In general.

That examiner of accounts is appointed for certain county does not affect validity of appointment. Jackson County v. Neville, 131 Miss. 599, 95 So. 626, 1923 Miss. LEXIS 206 (Miss. 1923).

Constitutionality of law under which governor appointed auditor to audit books of county official should be raised on allowance of his account for services. Neville v. Adams County, 123 Miss. 413, 86 So. 261, 1920 Miss. LEXIS 36 (Miss. 1920).

§ 7-1-47. Compensation of examiner of public accounts.

The governor shall have power to direct and control the examiner and, when he deems it necessary, may require him to examine the accounts of any state or county officer charged with the duty of collecting or disbursing any part of the public revenue. He shall fix compensation at not exceeding seven dollars a day while actually employed, the examiner to pay his own expenses; and the governor shall prescribe the time for which he shall be employed.

HISTORY: Codes, 1892, § 2172; 1906, § 2389; Hemingway’s 1917, § 4781; 1930, § 4835; 1942, § 3993.

JUDICIAL DECISIONS

1. In general.

Examiner of accounts cannot be allowed more than $7 a day or anything for services of assistants. Jackson County v. Neville, 131 Miss. 599, 95 So. 626, 1923 Miss. LEXIS 206 (Miss. 1923).

§ 7-1-49. Commission of examiner of public accounts.

A commission shall issue to the examiner, vesting in him authority to do and perform the duties for which he may be appointed. He shall have authority to issue subpoenas for witnesses whom he may wish to examine, administer oaths to them, and to compel their attendance; and shall have full authority to require officers whose books and accounts are being examined, and their deputies and clerks, to render him assistance and give him information needed in the prosecution of his investigations. The examiner shall have the same power to punish a witness who fails or refuses to attend and testify before him as conferred by law on justices of the peace; and an officer, his deputy or clerk, failing to give assistance or information to the examiner when required shall be punished as for a failure or refusal to perform official duty.

HISTORY: Codes, 1892, § 2173; 1906, § 2390; Hemingway’s 1917, § 4782; 1930, § 4836; 1942, § 3994.

Cross References —

Subpoenas and the examiner of public accounts, see Miss. R. Civ. P. 45.

JUDICIAL DECISIONS

1. In general.

To recover for services examiner of accounts must allege and prove issuance and delivery of commission. Jackson County v. Neville, 131 Miss. 599, 95 So. 626, 1923 Miss. LEXIS 206 (Miss. 1923).

§ 7-1-51. Special audit of county books.

Where an expert accountant is appointed by the governor to audit the books and accounts of county officers of any county and the accountant so appointed shall perform services under such appointment in auditing the books of any county officers, such accountant shall submit his bill for services, itemized, to the circuit judge of the district, whose duty it shall be to approve the same if found correct and reasonable. Thereupon said account, with a copy of the order of the judge or court, shall be sent to the governor for his approval, who, if he shall find the same correct and reasonable, shall approve the same; and thereupon it shall be the duty of the board of supervisors of the county, the books of whose offices are audited, to allow said account. The clerk of the board shall then issue a warrant for the same on the county depository as in other cases, provided that this section shall apply only to cases where the governor has been petitioned by 25 per cent of the qualified electors of the county to appoint an accountant.

HISTORY: Codes, Hemingway’s 1917, § 4783; 1930, § 4837; 1942, § 3995; Laws, 1914, ch. 241.

JUDICIAL DECISIONS

1. In general.

Not sufficient to approve accountant’s bill as reasonable only. Jackson County v. Neville, 131 Miss. 599, 95 So. 626, 1923 Miss. LEXIS 206 (Miss. 1923).

Hearing on bill of accountant appointed by governor not a judicial proceeding, and due process was not required. Jackson County v. Neville, 131 Miss. 599, 95 So. 626, 1923 Miss. LEXIS 206 (Miss. 1923).

Finding of governor as to sufficiency of petition to appoint accountant, and finding of governor and circuit judge as to reasonableness of bill for examination of accounts, held not subject to review. Jackson County v. Neville, 131 Miss. 599, 95 So. 626, 1923 Miss. LEXIS 206 (Miss. 1923).

Statute held not to authorize appointment of accountant in case not previously authorized. Jackson County v. Neville, 131 Miss. 599, 95 So. 626, 1923 Miss. LEXIS 206 (Miss. 1923).

Constitutionality of law under which governor appointed auditor to audit books of county officials should be raised on allowance of his account for services. Neville v. Adams County, 123 Miss. 413, 86 So. 261, 1920 Miss. LEXIS 36 (Miss. 1920).

§ 7-1-53. Appointment revocable.

The appointment of the examiner is revocable at the discretion of the governor, and the governor may at pleasure appoint a successor. If the exigencies of the public service require it, the governor may appoint two or more examiners.

HISTORY: Codes, 1892, § 2174; 1906, § 2391; Hemingway’s 1917, § 4784; 1930, § 4838; 1942, § 3996.

§ 7-1-55. Examiner’s report.

The examiner shall make report to the governor, under oath, of the result of any examination he may be required to make, and show therein the true condition and state of the books and accounts examined at the time of his examination. Such reports shall be public records.

HISTORY: Codes, 1892, § 2175; 1906, § 2392; Hemingway’s 1917, § 4785; 1930, § 4839; 1942, § 3997.

§ 7-1-57. Defaulting state treasurer and tax collectors suspended.

Whenever it shall be credibly alleged to the governor that the state treasurer or any tax collector is a defaulter, the governor shall direct the examiner forthwith to examine the records, books, and accounts of such treasurer or tax collector and, as soon as practicable, to report the condition of such officer’s accounts. If the report show such officer to be a defaulter or short in his accounts, the governor shall at once suspend him and appoint some other person to perform the duties of the office pending the investigation of his account.

HISTORY: Codes, 1892, § 2176; 1906, § 2393; Hemingway’s 1917, § 4786; 1930, § 4840; 1942, § 3998.

Cross References —

Constitutional provision permitting governor to suspend defaulting state treasurers and tax collectors, see Miss. Const. Art. 5, § 125.

Clerk of board of supervisors being required to report defaulting officers to the grand jury, see §19-17-19.

Vacancy of office by removal or by default, see §25-1-59.

Publishing of list of defaulting public officers, see §25-1-63.

Defaulting member of state tax commission, see §27-3-45.

Notice to district attorney of default of tax collector, see §27-29-17.

Suspension of tax collector who fails to make report to auditor of public accounts and clerk of the board of supervisors, see §27-29-25.

Removal of tax collector for failure to make monthly payment or final settlement, see §97-11-47.

§ 7-1-59. Court proceedings to be instituted.

If the examiner report the state treasurer or any tax collector to be a defaulter, it shall be the duty of the governor to notify the attorney general in case of the state treasurer, or the proper district attorney in case of a county officer, of the facts and require him to institute proper proceedings in court for the investigation of such account and the judicial determination of the status thereof.

HISTORY: Codes, 1892, § 2177; 1906, § 2394; Hemingway’s 1917, § 4787; 1930, § 4841; 1942, § 3999.

Cross References —

Attorney general bringing suit on bond of state treasurer, see §7-9-51.

§ 7-1-61. Duty in respect to defaulter.

The governor shall have the power, and it is his duty, to suspend alleged defaulting tax collectors pending the investigation of their respective accounts, whether made under the foregoing sections or otherwise, and to make temporary appointments of proper persons to fill the offices while such investigations are being made.

HISTORY: Codes, 1892, § 2170; 1906, § 2387; Hemingway’s 1917, § 4779; 1930, § 4842; 1942, § 4000.

Cross References —

Constitutional powers of governor concerning defaulters, see Miss. Const. Art. 5, § 125.

Defaulting member of state tax commission, see §27-3-45.

Removal of tax collector for failure to make monthly payment or final settlement, see §97-11-47.

OPINIONS OF THE ATTORNEY GENERAL

There is no statutory authority for a board of supervisors to continue to pay a suspended tax collector where no services will be performed and where there is no authority for the collector to act and perform any duties in any official capacity. An individual appointed to serve as tax collector on a temporary basis is entitled to the same compensation as an elected tax collector was receiving at the time of suspension. 2003 Miss. Op. Att'y Gen. 572.

The governor has authority, upon being satisfied that investigations have been closed, to rescind his prior order suspending a tax collector and thereby reinstate her to office. 2005 Miss. Op. Att'y Gen. 207.

§ 7-1-63. Contingent fund.

The executive contingent fund shall be expended under the direction of the governor and be accounted for by him to the legislature at each session. The auditor shall issue his warrant on the treasurer for such sums as the governor may from time to time, by his written order, direct; but no part of such fund shall be expended for the private purposes of the governor or for his individual expenses.

HISTORY: Codes, Hutchinson’s 1848, ch. 18, art. 6; 1857, ch. 6, art. 9; 1871, § 105; 1880, § 197; 1892, § 2161; 1906, § 2377; Hemingway’s 1917, § 4769; 1930, § 4843; 1942, § 4001.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-1-65. To borrow money in case of casualties.

The governor is authorized, in case of casualty or casualties caused by wind, fire, or water leaving people distressed and in destitute circumstances, to borrow money in sums not exceeding Two Thousand Five Hundred Dollars ($2,500.00) in any one case, and to expend the same for the relief of such suffering and on such terms and conditions as he may see fit and proper. There may not be borrowed in any one year more than Ten Thousand Dollars ($10,000.00).

HISTORY: Codes, Hemingway’s 1917, §§ 4794, 4795; 1930, § 4844; 1942, § 4002; Laws, 1910, ch. 181.

Cross References —

Board of governing authorities making emergency expenditures from municipal budget, see §21-35-19.

§ 7-1-67. Acting governor in certain contingencies.

When the office of governor shall become vacant, by death or otherwise, the lieutenant-governor shall possess the powers and discharge the duties of said office. When the governor shall be absent from the state or unable from protracted illness to perform the duties of the office, the lieutenant-governor shall discharge the duties of said office until the governor be able to resume his duties. If, from disability or otherwise, the lieutenant-governor shall be incapable of performing said duties or if he be absent from the state, the president of the senate pro tempore shall act in his stead; but if there be no such president or if he be disqualified by like disability or be absent from the state, then the speaker of the house of representatives shall assume the office of governor and perform said duties. In case of the inability of the foregoing officers to discharge the duties of governor, the secretary of state shall convene the senate to elect a president pro tempore. The officer discharging the duties of governor shall receive compensation as such. Should a doubt arise as to whether a vacancy has occurred in the office of governor, or as to whether any one of the disabilities mentioned in this section exists or shall have ended, then the secretary of state shall submit the question in doubt to the judges of the supreme court, who, or a majority of whom, shall investigate and determine said question and furnish to the secretary of state an opinion in writing, which shall be final and conclusive.

HISTORY: Codes, 1880, § 201; 1892, § 2183; 1906, § 2400; Hemingway’s 1917, § 4793; 1930, § 4848; 1942, § 4003.

Cross References —

Constitutional provision concerning vacancy in office of governor, see Miss. Const. Art. 5, § 131.

General duties of secretary of state, see §7-3-5.

RESEARCH REFERENCES

Am. Jur.

38 Am. Jur. 2d, Governor §§ 11 et seq.

CJS.

81A C.J.S., States, §§ 171-173.

JUDICIAL DECISIONS

1. In general.

During the absence from the state of the governor, the lieutenant-governor may appoint a chancellor in a case in which the governor if present could make the appointment. Brady v. Howe, 50 Miss. 607, 1874 Miss. LEXIS 100 (Miss. 1874).

Governor-Elect

§ 7-1-101. Office, staff, and information for governor-elect.

The governor’s office of general services shall provide a governor-elect with office space and office equipment for the period between the election and inauguration.

A special appropriation to the governor’s office of general services is hereby authorized to defray the expenses of providing necessary staff employees and for the operation of the office of a governor-elect during the period between the election and inauguration.

The state fiscal management board shall make available to a governor-elect and his designated representatives information on the following: (a) all information and reports used in the preparation of the budget report; and (b) all information and reports on projected income and revenue estimates for the state.

HISTORY: Codes, 1942, § 4004-41; Laws, 1971, ch. 449, §§ 1-3; Laws, 1984, ch. 488, § 161, eff from and after July 1, 1984.

Editor’s Notes —

Section 7-1-451 provides that wherever the term “Office of General Services” appears in any law the same shall mean the Department of Finance and Administration.

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

OPINIONS OF THE ATTORNEY GENERAL

A candidate may become entitled to office space when he meets the definition of governor-elect, i.e., is actually chosen for the office by the House of Representatives: however, until that time, the Department of Finance and Administration may offer and provide this space equally to both candidates. 1999 Miss. Op. Att'y Gen. 666.

Former Governor

§ 7-1-151. Appropriation to defray certain expenses of former governor.

A special appropriation to the state fiscal management board is hereby authorized to defray the expenses of providing necessary secretarial assistance and office supplies for a former governor for a reasonable period of time, not to exceed six (6) months from the expiration of said governor’s term of office, to enable such ex-governor to wind up his public obligations and responsibilities and to answer his correspondence and close his official files.

HISTORY: Codes, 1942, § 4004-51; Laws, 1972, ch. 355, § 1; Laws, 1984, ch. 488, § 162, eff from and after July 1, 1984.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration.”

Criminal Justice Planning Commission [Terminated]

§§ 7-1-201 through 7-1-209. Terminated.

Terminated by Laws, 1978, ch. 385, § 6, eff September 30, 1981.

§7-1-201. [En Laws, 1978, ch. 385, § 1; Laws, 1980, ch. 560, § 5]

§7-1-203 through §7-1-209. [En Laws, 1978, ch. 385, §§ 2-5]

Editor’s Notes —

Former §7-1-201 created the criminal justice planning commission in the office of the governor and provided for its membership, terms of office of members, the filling of vacancies, officers, expenses of members, and an executive director and staff.

Former §7-1-203 provided for meetings of the criminal justice planning commission, fixed a quorum, provided for committees, required open meetings, and required public access to commission records.

Former §7-1-205 fixed the duties of the commission.

Former §7-1-207 required quarterly and annual reports by the commission.

Former §7-1-209 required review of the commission’s comprehensive plan for a state criminal justice system by the judiciary en banc committees of the legislature.

Division of Federal-State Programs

§ 7-1-251. Department of Finance and Administration to be Office of Governor, Division of Federal-State Programs.

The Department of Finance and Administration shall be the Office of the Governor, Division of Federal-State Programs and shall retain all powers and duties granted by law to the Office of the Governor, Division of Federal-State Programs, except for specific duties transferred to other departments under “the Mississippi Executive Reorganization Act of 1989 [Law, 1989, Chapter 544]”. Wherever the term “Office of the Governor, Federal-State Programs” appears in any law the same shall mean the Department of Finance and Administration. The Executive Director of the Department of Finance and Administration may assign to the appropriate division such powers and duties as deemed appropriate to carry out the lawful functions of this department.

HISTORY: Laws, 1980, ch. 340, § 1; Laws, 1983, ch. 325 § 1; Laws, 1988, ch. 323, § 1; Laws, 1989, ch. 544, § 19, eff from and after July 1, 1989.

Editor’s Notes —

Section 8, Chapter 340, Laws, 1980, as amended by Section 5, Chapter 325, Laws, 1983, provided that “Section 1 through 7 this act [See §§7-1-251 et seq.], which create the Division of Federal-State Programs, Office of the Governor, and prescribe its powers and duties, shall stand repealed as of December 31, 1988.” Subsequently, Section 5, Chapter 323, Laws, 1988, repealed Section 8, Chapter 340, Laws, 1980, and Section 5, Chapter 325, Laws, 1983, which imposed repealers on the Division of Federal-State Programs.

For a complete distribution of sections of the Mississippi Executive Reorganization Act of 1989 (Laws, 1989, ch. 544) see Allocation of Acts Table in the Statutory Tables Volume.

Cross References —

Authority of division to promulgate rules and regulations and to enter into agreements in order to carry out the provisions of sections7-1-251 et seq., see §7-1-255.

Construction of references to office of executive director of federal-state programs, see §7-1-257.

General provisions regarding the reorganization of the executive branch of government, see §§7-17-1 et seq.

Creation and organization of Department of Finance and Administration, see §27-104-101.

Transfer of Office of Criminal Justice Planning including Juvenile Justice Advisory Committee, as constituted in Governor’s Office of Federal-State Programs on June 30, 1989, to Department of Public Safety, see §45-1-33.

Inclusion in small business consortium, see §57-10-157.

RESEARCH REFERENCES

Am. Jur.

56 Am. Jur. 2d, Municipal Corporations § 497.

CJS.

40 C.J.S., Highways §§ 176, 177, 191-193.

63 C.J.S., Municipal Corporations § 1281.

§ 7-1-253. Repealed.

Repealed by Laws, 1989, ch. 544, § 23, eff from and after July 1, 1989.

[En Laws, 1980, ch. 340, §§ 2, 3; Laws, 1983, ch. 325, § 2; Laws, 1988, ch. 323, § 2]

Editor’s Notes —

Former §7-1-253 provided for the powers and duties of the Executive Director of the Division of Federal-State Programs.

§ 7-1-255. Powers and duties of Department.

The Department of Finance and Administration shall have the following powers and duties with regard to federal-state programs:

Provide assistance to state departments, agencies and institutions in the development of federal programs and, whenever possible, to local agencies, so that the people of Mississippi can be assured of a fair, efficient and coordinated planning and administration of these programs. The department shall inform the Governor of the fiscal requirements of the state departments, agencies and institutions for these programs so that a comprehensive plan can be developed which will be responsive to state needs and priorities. The Department of Finance and Administration is hereby authorized to receive and expend funds that have been appropriated by the Legislature in accordance with law for coordinating federal programs and for providing technical assistance to state and local agencies administering those programs. All state departments, agencies and institutions shall cooperate with the department by providing information and assistance when requested.

The Department of Finance and Administration is hereby authorized to cooperate with or, with approval of the Governor, enter into any agreements with any agency, department, official, educational institution or political subdivision of this state, any agency or official of the government of the United States of America, or any private person for and on behalf of any delivery agency, in order to carry out the provisions of Section 7-1-251 et seq. The delivery of services for the programs known as “federal-state programs” shall be carried out by the state delivery agencies as assigned by the Executive Director of the Department of Finance and Administration, or as specified by law.

The department is hereby authorized, with the approval of the Governor, to charge reasonable application fees in the administration of the Federal Low-Income Housing Tax Credit Program established by Title II of the Tax Reform Act of 1986, P.L. 99-514. The department is further authorized and empowered to escalate its budget authority based on any such fees generated. In the event that the government of the state is reorganized so as to provide that an agency other than the department shall administer the Federal Low-Income Housing Tax Credit Program, the authority granted by this paragraph shall be transferred to such successor agency.

The Department of Finance and Administration is authorized to promulgate such reasonable rules and regulations as may be necessary to implement the provisions of Section 7-1-251 et seq., complying with the provisions of Section 25-43-1 et seq.

HISTORY: Laws, 1980, ch 340, § 4, 5, 6; Laws, 1983, ch. 325, § 3; Laws, 1984, ch. 488, § 163; Laws, 1988, ch. 323, § 3; Laws, 1989, ch. 544, § 20, eff from and after July 1, 1989.

Editor’s Notes —

Section 8, Chapter 340, Laws, 1980, as amended by Section 5, Chapter 325, Laws, 1983, provided that “Section 1 through 7 this act [See §§7-1-251 et seq.], which create the Division of Federal-State Programs, Office of the Governor, and prescribe its powers and duties, shall stand repealed as of December 31, 1988.” Subsequently, Section 5, Chapter 323, Laws, 1988, repealed Section 8, Chapter 340, Laws, 1980, and Section 5, Chapter 325, Laws, 1983, which imposed repealers on the Division of Federal-State Programs.

Section 7-1-251 provides that wherever the term “Office of the Governor, Federal-State Programs” appears in any law the same shall mean the Department of Finance and Administration.

Cross References —

Creation and organization of Department of Finance and Administration, see §27-104-101.

Assistance by Division of Federal-State Programs in making relevant information available to Cooperative Extension Service for information clearinghouse assisting farmers, as well as in preparing report of efforts made in establishing and operating clearinghouse, see §69-2-5.

OPINIONS OF THE ATTORNEY GENERAL

Bill creating the Museum Fund in the State Treasury and setting forth the procedures for administration of the grant program by the Department of Archives and History and the Department of Finance and Administration, though authorizing grants to pay the costs of the various projects, does not specify how the two agencies are to administer the grants and, thus, must be seen as permitting the establishment of a reimbursable grant program. 1998 Miss. Op. Att'y Gen. 820.

§ 7-1-257. Construction of references to office of Executive Director of Federal-State Programs.

Any reference to the office of the Executive Director of Federal-State Programs or to the Division of Federal-State Programs, Office of the Governor, in any statute or executive order shall be construed to mean the Department of Finance and Administration.

HISTORY: Laws, 1980, ch. 340, § 7; Laws, 1983, ch. 325, § 4; Laws, 1988, ch. 323, § 4; Laws, 1989, ch. 544, § 21, eff from and after July 1, 1989.

Editor’s Notes —

Section 8, Chapter 340, Laws, 1980, as amended by Section 5, Chapter 325, Laws, 1983, provided that “Section 1 through 7 this act [See §§7-1-251 et seq.], which create the Division of Federal-State Programs, Office of the Governor, and prescribe its powers and duties, shall stand repealed as of December 31, 1988”. Subsequently, Section 5, Chapter 323, Laws, 1988, repealed Section 8, Chapter 340, Laws, 1980, and Section 5, Chapter 325, Laws, 1983, which imposed repealers on the Division of Federal-State Programs.

Section 7-1-251 provides that wherever the term “Office of the Governor, Federal-State Programs” appears in any law the same shall mean the Department of Finance and Administration.

Cross References —

Creation and organization of Department of Finance and Administration, see §27-104-101.

§ 7-1-259. Repealed.

Repealed by Laws, 1990, ch 522, § 37, eff from and after July 1, 1990.

[En Laws, 1985, ch. 525, § 35; Am, Laws, 1989, ch. 544, § 22]

Editor’s Notes —

Former §7-1-259 provided for the transfer of personnel from the Governor’s Office of Administrative Service to the Department of Finance and Administration, as deemed necessary, to carry out the provisions of the Mississippi Executive Reorganization Act of 1989 (Chapter 544, Laws of 1989).

Governor’s Council on Physical Fitness and Sports [Repealed]

§§ 7-1-301 and 7-1-303. Repealed.

Repealed by Laws, 1982, ch. 316, § 3, eff from and after July 1, 1984.

§§7-1-301 and7-1-303. [En Laws, 1980, ch. 431, §§ 1, 2; Am, Laws, 1982, ch. 316, §§ 1, 2]

Editor’s Notes —

Former §7-1-301 created the Mississippi Governor’s Council on Physical Fitness, provided for the appointment of members and their terms, compensation and staffing.

Former §7-1-303 specified the powers and duties of the council.

Division of Job Development and Training

§ 7-1-351. Department of Economic and Community Development to be Division of Job Development and Training.

The Department of Economic and Community Development shall be the Division of Job Development and Training and shall retain all powers and duties granted by law to the Division of Job Development and Training and wherever the term “Division of Job Development and Training” shall appear in any law it shall mean the Department of Economic and Community Development. The executive director may assign to appropriate divisions powers and duties as deemed appropriate to carry out the lawful functions of the department.

HISTORY: Laws, 1980, ch. 496, § 1; Laws, 1989, ch. 544, § 45, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1980, ch. 496, § 13, provides as follows:

“SECTION 13. This act [In each Section 13 note in this chapter replace highlighted with the following[ [§§ 1 through 11 of the act were codified as §§7-1-351 through7-1-371, and § 12 of the act amended former §25-3-33] shall stand repealed upon the date legislation is enacted appropriating any state funds for the support of the division of job development and training, office of the governor, and the funds so appropriated shall lapse into the fund from which the appropriation was made.”

Section 57-1-54 provides that wherever the term “Mississippi Department of Economic and Community Development,” or “Mississippi Department of Economic Development,” or similar term, appears in any law, the term shall mean the Mississippi Development Authority.

Cross References —

Interest on funds in account of Mississippi Employment Security Commission Fixed Price Contract Account to be retained as part of account used for Job Training Partnership Act programs, see §7-9-12.

General provisions regarding the reorganization of the executive branch of government, see §§7-17-1 et seq.

Creation of Department of Economic and Community Development, see §57-1-52.

Transfer of powers and duties of Department of Economic and Community Development to Mississippi Development Authority, see §57-1-54.

§ 7-1-353. Repealed.

Repealed by Laws, 1989, ch. 544, § 47, eff from and after July 1, 1989.

[En Laws, 1980, ch. 496, § 2]

Editor’s Notes —

Former §7-1-353 authorized the appointment of a director of the division of job development and training.

§ 7-1-355. Administration of Workforce Investment Act programs [Repealed effective July 1, 2019].

  1. The Mississippi Department of Employment Security, Office of the Governor, is designated as the sole administrator of all programs for which the state is the prime sponsor under Title 1(B) of Public Law 105-220, Workforce Investment Act of 1998, and the regulations promulgated thereunder, and may take all necessary action to secure to this state the benefits of that legislation. The Mississippi Department of Employment Security, Office of the Governor, may receive and disburse funds for those programs that become available to it from any source.
  2. The Mississippi Department of Employment Security, Office of the Governor, shall establish guidelines on the amount and/or percentage of indirect and/or administrative expenses by the local fiscal agent or the Workforce Development Center operator. The Mississippi Department of Employment Security, Office of the Governor, shall develop an accountability system and make an annual report to the Legislature before December 31 of each year on Workforce Investment Act activities. The report shall include, but is not limited to, the following:
    1. The total number of individuals served through the Workforce Development Centers and the percentage and number of individuals for which a quarterly follow-up is provided;
    2. The number of individuals who receive core services by each center;
    3. The number of individuals who receive intensive services by each center;
    4. The number of Workforce Investment Act vouchers issued by the Workforce Development Centers including:
      1. A list of schools and colleges to which these vouchers were issued and the average cost per school of the vouchers; and
      2. A list of the types of programs for which these vouchers were issued;
    5. The number of individuals placed in a job through Workforce Development Centers;
    6. The monies and the amount retained for administrative and other costs received from Workforce Investment Act funds for each agency or organization that Workforce Investment Act funds flow through as a percentage and actual dollar amount of all Workforce Investment Act funds received.

HISTORY: Laws, 1980, ch. 496, § 3; Laws, 2001, ch. 389, § 1; Laws, 2004, ch. 572, § 57; Laws, 2005, ch. 391, § 1; reenacted without change, Laws, 2008, 1st Ex Sess, ch. 30, § 57; reenacted without change, Laws, 2010, ch. 559, § 57; reenacted without change, Laws, 2011, ch. 471, § 58; reenacted without change, Laws, 2012, ch. 515, § 57, eff from and after July 1, 2012.

Editor’s Notes —

Laws of 1980, ch. 496, § 13, provides as follows:

“SECTION 13. This act [§§ 1 through 11 of the act were codified as §§7-1-351 through7-1-371, and § 12 of the act amended former §25-3-33] shall stand repealed upon the date legislation is enacted appropriating any state funds for the support of the division of job development and training, office of the governor, and the funds so appropriated shall lapse into the fund from which the appropriation was made.”

Laws of 2004, ch. 572, § 60, as amended by Laws of 2008, 1st Ex Sess, ch. 30, § 58, as amended by Laws of 2010, ch. 559, § 58, as amended by Laws of 2011, ch. 471, § 59, and as amended by Laws of 2012, ch. 515, § 58, provides:

“SECTION 60. This act shall stand repealed on July 1, 2019.”

Amendment Notes —

The 2001 amendment rewrote the section.

The 2004 amendment rewrote the section.

The 2005 amendment transferred the responsibility to administer the Federal Workforce Investment Act from the Mississippi Development Authority to the Department of Employment Security, Office of the Governor” for “Mississippi Development Authority” in (1) and (2); and inserted “each” preceding “center” in (2)(c).

The 2008 amendment (ch. 30, 1st Ex Sess) reenacted the section without change.

The 2010 amendment reenacted the section without change.

The 2011 amendment reenacted the section without change.

The 2012 amendment reenacted the section without change.

Federal Aspects—

The Workforce Investment Act of 1988, Public Law 105-220, is codified generally at 29 USCS §§ 2801 et seq.

Title 1(B) of the Workforce Investment Act of 1988, Public Law 105-220, is codified generally at 29 USCS §§ 2821 et seq.

§ 7-1-357. Cooperation with agencies, institutions and other entities.

The division of job development and training, office of the governor, is hereby authorized to cooperate with or enter into agreements with any agency, official, educational institution or political subdivision of this state, any agency or official of the government of the United States of America, or any private person, firm, partnership or corporation in order to carry out the provisions of Sections 7-1-351 through 7-1-371.

HISTORY: Laws, 1980, ch. 496, § 4, eff from and after July 1, 1980.

Editor’s Notes —

Laws, 1980, ch. 496, § 13, provides as follows:

“SECTION 13. This act [§§ 1 through 11 of the act were codified as §§7-1-351 through7-1-371, and § 12 of the act amended former §25-3-33] shall stand repealed upon the date legislation is enacted appropriating any state funds for the support of the division of job development and training, office of the governor, and the funds so appropriated shall lapse into the fund from which the appropriation was made.”

Section 7-1-351 provides that wherever the term “Division of Job Development and Training” appears in any law it shall mean the Department of Economic and Community Development.

Section 57-1-54 provides that wherever the term ‘Mississippi Department of Economic and Community Development,‘ or ‘Mississippi Department of Economic Development,‘ or similar term, appears in any law, the term shall mean the Mississippi Development Authority.

Cross References —

Transfer of powers and duties of Department of Economic and Community Development to Mississippi Development Authority, see §57-1-54.

§ 7-1-359. Repealed.

Repealed by Laws, 1989, ch. 544 § 48, eff from and after July 1, 1989.

[En Laws, 1980, ch. 496, § 5]

Editor’s Notes —

Former §7-1-359 authorized the establishment of advisory councils to the division of job development and training.

§ 7-1-361. Rules and regulations.

The division of job development and training, office of the governor, is authorized to promulgate such rules and regulations as may be necessary to carry out the provisions of Sections 7-1-351 through 7-1-371.

HISTORY: Laws, 1980, ch. 496, § 6, eff from and after July 1, 1980.

Editor’s Notes —

Laws, 1980, ch. 496, § 13, provides as follows:

“SECTION 13. This act [§§ 1 through 11 of the act were codified as §§7-1-351 through7-1-371, and § 12 of the act amended former §25-3-33] shall stand repealed upon the date legislation is enacted appropriating any state funds for the support of the division of job development and training, office of the governor, and the funds so appropriated shall lapse into the fund from which the appropriation was made.”

Section 7-1-351 provides that wherever the term “Division of Job Development and Training” appears in any law it shall mean the Department of Economic and Community Development.

Section 57-1-54 provides that wherever the term “Mississippi Department of Economic and Community Development,” or “Mississippi Department of Economic Development,” or similar term, appears in any law, the term shall mean the Mississippi Development Authority.

Cross References —

Transfer of powers and duties of Department of Economic and Community Development to Mississippi Development Authority, see §57-1-54.

§ 7-1-363. Contracts with the division of vocational-technical education.

To the maximum extent practicable, the Department of Economic and Community Development shall contract with the Division of Vocational-Technical Education of the State Department of Education all programs embracing an institutional training component. Such programs shall be contracted to the Division of Vocational-Technical Education of the State Department of Education, except those programs funded by the Governor’s special grant, shall be coordinated with and complementary to the existing state public educational systems and shall not be duplicative or competitive in nature to such systems.

HISTORY: Laws, 1980, ch. 496, § 7; Laws, 1989, ch. 544, § 46, eff from and after July 1, 1989.

Editor’s Notes —

Laws, 1980, ch. 496, § 13, provides as follows:

“SECTION 13. This act [§§ 1 through 11 of the act were codified as §§7-1-351 through7-1-371, and § 12 of the act amended former §25-3-33] shall stand repealed upon the date legislation is enacted appropriating any state funds for the support of the division of job development and training, office of the governor, and the funds so appropriated shall lapse into the fund from which the appropriation was made.”

Section 57-1-54 provides that wherever the term “Mississippi Department of Economic and Community Development,‘ or “Mississippi Department of Economic Development,‘ or similar term, appears in any law, the term shall mean the Mississippi Development Authority.

Cross References —

Director of the division of vocational education, see §37-3-25.

Vocational education generally, see §§37-31-1 et seq.

Establishing and conducting trade schools, classes or courses, see §37-31-61.

Manpower development and training for specific employment opportunities, see §§37-31-101 et seq.

Department of Economic and Community Development, see §57-1-52.

Transfer of powers and duties of Department of Economic and Community Development to Mississippi Development Authority, see §57-1-54.

§ 7-1-365. Cooperation with certain other state boards and commissions.

The state department of education, vocational-technical division, the board of trustees of any junior college district, the board of trustees of any school district, the Mississippi Employment Security Commission, and the division of job development and training, office of the governor, shall cooperate in carrying out the provisions of Sections 7-1-351 through 7-1-371.

HISTORY: Laws, 1980, ch. 496, § 8, eff from and after July 1, 1980.

Editor’s Notes —

Laws, 1980, ch. 496, § 13, provides as follows:

“SECTION 13. This act [§§ 1 through 11 of the act were codified as §§7-1-351 through7-1-371, and § 12 of the act amended former §25-3-33] shall stand repealed upon the date legislation is enacted appropriating any state funds for the support of the division of job development and training, office of the governor, and the funds so appropriated shall lapse into the fund from which the appropriation was made.”

Section 7-1-351 provides that wherever the term “Division of Job Development and Training” appears in any law it shall mean the Department of Economic and Community Development.

Section 57-1-54 provides that wherever the term “Mississippi Department of Economic and Community Development,” or “Mississippi Department of Economic Development,” or similar term, appears in any law, the term shall mean the Mississippi Development Authority.

Section 71-5-101 provides that wherever the term ‘Employment Security Commission‘ appears in any law it shall mean the ‘Mississippi Department of Employment Services.‘

Cross References —

Interest on funds in account of Mississippi Employment Security Commission Fixed Price Contract Account to be retained as part of account used for Job Training Partnership Act programs, see §7-9-12.

Powers and duties of school district boards of trustees generally, see §§37-7-301 et seq.

Boards of trustees of junior colleges, generally, see §37-29-67.

Junior college vocational-technical education, see §§37-29-161 et seq.

Transfer of powers and duties of Department of Economic and Community Development to Mississippi Development Authority, see §57-1-54.

Mississippi Department of Employment Security, Office of the Governor, generally, see §§71-5-101 et seq.

§ 7-1-367. Repealed.

Repealed by Laws, 1989, ch. 544, § 49, eff from and after July 1, 1989.

[En Laws, 1980, ch. 496, § 9]

Editor’s Notes —

Former §7-1-367 authorized implementation of §§7-1-351 through7-1-371 by the Governor.

§ 7-1-369. Repealed.

Repealed by Laws, 1983, ch. 366, eff from and after passage (approved March 16, 1983).

[En Laws 1980, ch. 496, § 10]

Editor’s Notes —

Former §7-1-369 provided for an annual review by the joint legislative committee on performance evaluation and expenditure review.

§ 7-1-371. State assets or personnel not to be utilized without federal reimbursement.

Unless wholly reimbursed from federal funds, no state funds, personnel, assets or resources shall be utilized in carrying out the provisions of Sections 7-1-351 through 7-1-371.

HISTORY: Laws, 1980, ch. 496, § 11, eff from and after July 1, 1980.

Editor’s Notes —

Laws, 1980, ch. 496, § 13, provides as follows:

“SECTION 13. This act [§§ 1 through 11 of the act were codified as §§7-1-351 through7-1-371, and § 12 of the act amended former §25-3-33] shall stand repealed upon the date legislation is enacted appropriating any state funds for the support of the division of job development and training, office of the governor, and the funds so appropriated shall lapse into the fund from which the appropriation was made.”

State Bond Advisory Division

§ 7-1-401. Establishment of State Bond Advisory Division; director.

There is hereby created within the Bureau of Budget and Fiscal Management of the State Fiscal Management Board a division to be known as the “State Bond Advisory Division.” The State Fiscal Management Board shall appoint a director, who shall have knowledge in the field of state governmental operation and of the state’s fiscal and economic affairs and shall employ such other technical, professional and clerical help as he deems necessary. The director shall, before entering upon the duties of his appointment, execute a good and sufficient bond payable to the state in some surety company qualified and doing business in the State of Mississippi in the penal sum of Fifty Thousand Dollars ($50,000.00), conditioned upon the faithful performance of his duties as required by law. The premium on said bond shall be paid as the premium on the Governor’s bond.

HISTORY: Laws, 1980, ch. 535, § 1; Laws, 1984, ch. 488, § 139; reenacted and amended, Laws, 1988, ch. 519, § 1, eff from and after May 16, 1988.

Editor’s Notes —

Section 3 of Chapter 535, Laws of 1980, provided for an automatic repeal date for §7-1-401, effective from and after July 1, 1988. Section 3 of Chapter 535, Laws of 1980 was subsequently repealed by Section of Chapter 519, Laws of 1988, effective from and after passage (approved May 16, 1988), thereby repealing the repeal provision.

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration”.

Cross References —

Member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

§ 7-1-403. Powers and duties of division.

  1. The Bond Advisory Division is hereby granted the authority and charged with the responsibility to perform the following duties:
    1. To maintain a close working relationship with agencies authorized to incur bonded indebtedness in order to know the probable schedule for the issuance of bonds so that coordination may be accomplished for orderly issuance.
    2. To require all state agencies authorized to incur bonded indebtedness, in addition to cooperation required in subsection (a), to submit written notice of intent to sell bonds at least thirty (30) days prior to requesting the State Bond Commission to approve the sale of such bonds. Such notification shall contain such information as may be required by the director. However, with the concurrence of the State Fiscal Officer, in cases of emergency the requirement of thirty (30) days’ notice may be waived by the director.
    3. To require all state agencies or political subdivisions to submit annual financial reports, and such other interim reports as deemed necessary, on projects financed by state revenue bonds or by state bonds which have the general obligation pledge of the state, but which are primarily backed by specified revenues.
    4. To maintain a complete record of all outstanding state bonds. The record shall include, but shall not be limited to, the following:
      1. Amount of principal of the bonds issued and the rates of interest;
      2. Dates the bonds were issued, the term or terms of the bonds, and maturities;
      3. The overall average interest rate to be paid on each issue;
      4. The name of the paying agent;
      5. The trustees named to administer the issue and the pledges securing such bonds;
      6. The statutes under which such bonds were issued and the statutory authority for all bonds authorized, whether issued or unissued.
    5. To maintain a close working relationship with the Mississippi Development Authority, the University Research Center and the Commissioner of Revenue in order to obtain current information concerning the economic, financial and growth conditions of the state and such other information necessary to properly comply with the intent of Sections 7-1-401 and 7-1-403.
    6. To receive the cooperation of all state agencies and institutions in accumulating the information required by Sections 7-1-401 and 7-1-403.
    7. To make continuing studies and investigations of government bond interest costs throughout the United States of America and to advise the Governor, the State Bond Commission and the Legislature concerning market conditions and credit condition of the state.
    8. To contract with the Department of Information Technology Services for such data processing or computer services as are necessary in providing complete, current and accurate information regarding bonds issued, maturity dates, interest costs, bond market trends and other data necessary for the proper management of the state’s debt and investments of state funds.
    9. To issue rules and regulations as are necessary for the enforcement of the provisions of Sections 7-1-401 and 7-1-403.
    10. To investigate and require reports covering proposed transactions involving refunding bond issues, bond exchanges, bond trades, bond “swaps,” redemptions, etc., which may be engaged in with regard to any state bond.
    11. To keep the Governor, Bond Commission and the Legislature informed regarding the credit outlook for the state and to furnish whatever information the Legislature requests which is required to be maintained under Sections 7-1-401 and 7-1-403.
    12. To maintain a personal relationship with rating agencies and state bond investors, including the responsibility to invite people in the national financial community to visit our state in order for them to better understand our undertakings, and to incur and pay all expenses in connection with the administration and function of the division, including information meetings or other appropriate forms of communication. All such expenses for these trips shall be paid from appropriations made for the operation of this division.
    13. To cooperate with and provide assistance to counties, municipalities and other political subdivisions when the respective governing authorities request such assistance regarding matters of financial and credit administration and in the preparation of materials and information required to be used in connection with credit ratings and the sale of bonds.
    14. To perform such other duties and acts necessary to carry out the intent of Sections 7-1-401 and 7-1-403.
    15. To maintain a complete record of the name and business address of any person, firm, corporation or other entity deriving any income for services performed with respect to any bonds issued after May 16, 1988, by the State Bond Commission, State Development Bank, Mississippi Housing Finance Corporation, Certified Development Company of Mississippi, Inc., Mississippi Hospital Equipment and Facilities Authority or any other entity issuing bonds or notes of the State of Mississippi. The report shall specify the amount of funds, whether from bond proceeds or otherwise, paid or to be paid to each such person or entity for services performed for each such bond issue. The initial report shall be made available on or before January 15, 1989, to the Clerk of the House of Representatives and to the Secretary of the Senate. All subsequent updated reports shall be submitted on or before January 15 of each year to the Clerk of the House of Representatives, the Secretary of the Senate, the Chairman of the House Ways and Means Committee and the Chairman of the Senate Finance Committee. The State Bond Attorney shall annually compile a list of all local bond issues, itemizing the name of the issuer, a description of the issue, the amount of the bonds issued and the name and address of the person acting as bond counsel on the issue. Such list shall be submitted on or before January 15 of each year to the Clerk of the House of Representatives, the Secretary of the Senate, the Chairman of the House Ways and Means Committee, the Chairman of the Senate Finance Committee, and the Joint Performance Evaluation and Expenditure Review Committee (PEER). The reports required to be compiled pursuant to this paragraph shall be posted on the Department of Finance and Administration’s website by not later than January 15 of each year.

HISTORY: Laws, 1980, ch. 535, § 2; Laws, 1984, ch. 488, § 140; Laws, 1988, ch. 518, § 15; Reenacted, Laws, 1988, ch. 519, § 2; Laws, 2013, ch. 569, § 43, eff from and after passage (approved Apr. 25, 2013.).

Editor’s Notes —

Section 3, Laws, 1980, ch. 535, provided for an automatic repeal date for §7-1-403 from and after July 1, 1988. Section 3, Laws 1980, ch. 535, was subsequently repealed by Section 3, Laws, 1988, ch. 519, eff from and after passage (approved May 16, 1988), thereby repealing the repeal provision.

Section 43-33-704 provides that the term “Mississippi Housing Finance Corporation” shall mean the “Mississippi Home Corporation”.

Section 57-10-167 provides that the Certified Development Company of Mississippi, Inc., shall be known as the Mississippi Business Finance Corporation from and after July 1, 1989.

Amendment Notes —

The 2013 amendment substituted “(1) The ‘Bond Advisory Division’ ” for “The division” in the first paragraph; deleted “Provided” at the beginning and substituted “Officer” for “Management Board” in the last sentence in (1)(b); added (i) through (vi) designators in (1)(d); in (1)(e), substituted “Mississippi Development Authority, the University Research” for “Board of Economic Development, the Research and Development”; in (1)(h), substituted “Department of Information Technology Services” for “Central Data Processing Authority”; in (1)(o), substituted “May 16, 1988” for “the effective date of Senate Bill No. 3154, 1988 Regular Session” in the first sentence and “submitted” for “furnished” and “to the Clerk of the House of Representatives, the Secretary of the Senate, the Chairman of the House Ways and Means Committee and the Chairman of the Senate Finance Committee” for “in the manner provided in this paragraph” in the fourth sentence, inserted “the Chairman of the House Ways and Means Committee, the Chairman of the Senate Finance Committee” in the sixth sentence and added the last sentence.

Cross References —

Performance Evaluation and Expenditure Review Committee, see §5-3-51 et seq.

State fiscal management board, see §§27-104-1 et seq.

Provision that administration of the powers and functions of the Mississippi Educational Facilities Authority for Private, Nonprofit Institutions of Higher Learning shall be conducted by the State Bond Advisory Division, see §41-73-7.

Role of state bond advisory division and director thereof in connection with functions and responsibilities of Mississippi Hospital Equipment Financing Authority, see §41-73-7.

Office of General Services

§ 7-1-451. Department of Finance and Administration to be Office of General Services.

The Department of Finance and Administration shall be the Office of General Services and shall retain all powers and duties granted by law to the Office of General Services. Wherever the term “Office of General Services” appears in any law the same shall mean the Department of Finance and Administration. The Executive Director of the Department of Finance and Administration may assign to the appropriate divisions such powers and duties as deemed appropriate to carry out the department’s lawful functions.

HISTORY: Laws, 1984, ch. 488, § 5; Laws, 1989, ch. 544, § 24, eff from and after July 1, 1989.

Editor’s Notes —

Laws of 1994, ch. 515, § 1, effective from and after passage (approved March 25, 1994), provides as follows:

“SECTION 1. The Department of Finance and Administration, acting through the Bureau of Building, Grounds and Real Property Management under [Section 7-1-451] et seq. and Section 31-11-1 et seq., Mississippi Code of 1972, is authorized to construct and equip capital improvements and purchase equipment for the Department of Corrections as follows:

Department of Corrections $13,413,000.00. Central Mississippi Correctional Facility $9,000,000.00. Construct and equip a 128 bed male minimum security unit $1,600,000.00;. Construct and equip a 120 bed maximum security reception diagnostic and classification unit $6,080,000.00;. Construct and equip a 52 bed female minimum security unit $1,220,000.00; Construct and equip a work compound building $100,000.00; Modular units for 200 beds $950,000.00. State Penitentiary at Parchman $1,463,000.00. Construct and equip classroom and office additions to the Alcohol and Drug Program $588,000.00; Construct and equip classroom and office additions to the Pre-Release Program $875,000.00; Three additional Restitution Centers $1,000,000.00. Renovation of existing Restitution Centers $1,000,000.00. Total $13,413,000.00”.

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Cross References —

General provisions regarding the reorganization of the executive branch of government, see §§7-17-1 et seq.

Care of the capitol, old capitol, state office buildings and executive mansion, see §§29-5-1 et seq.

§ 7-1-453. Repealed.

Repealed by Laws, 1989, ch. 544, § 25, eff from and after July 1, 1989.

[En Laws, 1984, ch. 488, § 6]

Editor’s Notes —

Former §7-1-453 provided for the executive director of the office of general services.

National Conference of Commissioners on Uniform State Laws

§ 7-1-501. Appointment of State Bar members as commissioners; duties.

The Governor shall appoint as commissioners to the National Conference of Commissioners on Uniform State Laws three (3) members, in good standing, of The Mississippi Bar. In addition to the Governor’s appointees, the commission on uniform state laws shall consist of the following appointed commissioners, all of whom shall be members, in good standing, of The Mississippi Bar: a member of the Senate appointed by the Lieutenant Governor; a member of the House of Representatives appointed by the Speaker of the House; any member of the bar who has been elected a life member of the conference; and the Directors of the Mississippi Law Research Institute, and the Senate and House Legislative Services Offices.

The commissioners so appointed shall confer and act with the commissioners of other states and territories in the formulation of uniform laws on all subjects. The commissioners shall prepare a report on their recommendations to be submitted to the Legislature for its consideration for adoption.

HISTORY: Laws, 1988, ch. 420, § 1; Laws, 2000, ch. 540, § 1, eff from and after passage (approved May 15, 2000.).

Editor’s Notes —

Laws, 1988, ch. 420, § 4, provides as follows:

“SECTION 4. Chapter 42, Laws of 1892, which authorizes the Governor to appoint three (3) citizens, learned in the law, as commissioners to act with like commissioners regarding uniformity of the laws of the several states, is hereby repealed.”

Amendment Notes —

The 2000 amendment, in the first paragraph, deleted “State” following “Mississippi” in the first sentence, and added the second sentence.

§ 7-1-503. Appointment of associate members.

Two (2) associate members of the National Conference of Commissioners on Uniform State Laws, all of whom shall be members, in good standing, of The Mississippi Bar, shall be appointed to act in accordance with the constitution and bylaws of the conference as follows:

The Lieutenant Governor shall appoint one (1) associate member from the staff of the Senate; and

The Speaker of the House of Representatives shall appoint one (1) associate member from the staff of the House.

HISTORY: Laws, 1988, ch. 420, § 2; Laws, 2000, ch. 540, § 2, eff from and after passage (approved May 15, 2000.).

Amendment Notes —

The 2000 amendment rewrote the introductory language; in (a) and (b), deleted “legal” preceding “staff” and “Legal Services Office”; and deleted (c).

§ 7-1-505. Term of appointments; designation of substitute person to attend annual meeting in the absence of commissioner or associate member.

The commissioners and associate members shall serve until such time as they are removed or their successors are appointed by the aforesaid appointing authorities. In the event that a commissioner or associate member is unable to attend an annual meeting of the conference, the appointing authority shall designate a substitute person to attend the meeting.

HISTORY: Laws, 1988, ch. 420, § 3; Laws, 2000, ch. 540, § 3, eff from and after passage (approved May 15, 2000.).

Amendment Notes —

The 2000 amendment added the second sentence.

Governor’s Commission on Physical Fitness and Sports

§ 7-1-551. Definitions.

The following words and phrases shall have the meanings ascribed herein unless the context clearly indicates otherwise:

“Commission” means the Governor’s Commission on Physical Fitness and Sports.

“Physical fitness” means good or improved life-style habits of Mississippi residents through the utilization of recreational opportunities, consistent and medically correct exercise, and leisure time management for the expressed purpose of decreasing stress related maladies, thereby promoting a more healthful environment for the citizens of this state.

“Sports” means those team or individual competitive athletic activities that are participated in on an amateur basis by the citizens of the State of Mississippi for the expressed purposes of enjoyment, exercise and sportsmanship without expectations of financial remuneration.

HISTORY: Laws, 1992, ch. 369, § 1, eff from and after July 1, 1992.

§ 7-1-553. Purpose.

There is hereby created a Governor’s Commission on Physical Fitness and Sports to serve the citizens of the State of Mississippi by developing safe, healthful and enjoyable physical fitness and sports programs. This commission shall provide instruments of motivation, education and shall promote public awareness to assure that all citizens of the State of Mississippi will have the opportunity to pursue a more healthful life-style.

HISTORY: Laws, 1992, ch. 369, § 2, eff from and after July 1, 1992.

§ 7-1-555. Membership; reimbursement of travel expenses; terms of service.

The Governor shall appoint twenty-five (25) members, including a chairman, to the commission. The commission members shall be chosen based on their related physical fitness and sports experiences, their education and the areas of expertise that they will contribute to the Governor’s commission without expectation of compensation during their appointed terms. These individual members shall be eligible for reimbursement of travel and expenses in the performance of their appointed duties. The first members of the commission shall be appointed for terms as follows:

Six (6) members shall be appointed for terms of one (1) year each;

Six (6) members shall be appointed for terms of two (2) years each;

Six (6) members shall be appointed for terms of three (3) years each;

Six (6) members shall be appointed for a term of four (4) years each; and

The chairman shall be appointed for a term of four (4) years.

Upon expiration of the aforementioned initial terms, successors to each commission post shall be appointed by the Governor to a four-year term. At the discretion of the Governor, commission appointees shall be eligible for reappointment a second time concurrent to their original term. Subsequent to the second term completion, commission members shall not be eligible to serve again on the commission for a period of one (1) year, at which time eligibility for service to the commission can again be activated at the discretion of the Governor.

HISTORY: Laws, 1992, ch. 369, § 3, eff from and after July 1, 1992.

§ 7-1-557. Meetings; quorum; dismissal of member; filling vacancy.

At the convenience and discretion of the Governor, the commission shall be called to meet and conduct business on a basis of need as recommended to the Governor by the commission chairman. Nine (9) members shall constitute a quorum. All rules and regulations enacted by the commission shall be subject to amendment by the Governor. Chronic absenteeism, death, sickness and/or apathy toward commission business may result in the dismissal and/or replacement of a commission member by the Governor. The vacancy resulting from such a dismissal and/or death shall be filled by the Governor at his convenience no later than two (2) months after such a vacancy has occurred.

HISTORY: Laws, 1992, ch. 369, § 4, eff from and after July 1, 1992.

§ 7-1-559. Funding; annual budget report.

In keeping with the ethics and philosophy of the President’s Council on Physical Fitness and Sports, funding for the Governor’s commission shall be generated primarily on the basis of private sector sponsorship. At no time shall any sponsor and/or commission member be allowed to generate personal and/or corporate profits as a result of its affiliation with the Governor’s Commission on Physical Fitness and Sports. Accountability for all monies secured by the commission shall be subject to the Governor’s review at any time. The commission shall also be responsible for submitting an annual budget report to the Governor reflecting all debits and credits incurred by the commission during a fiscal year.

HISTORY: Laws, 1992, ch. 369, § 5, eff from and after July 1, 1992.

§ 7-1-561. Duties and responsibilities of commission.

It shall be the duty and responsibility of the Governor’s commission to execute to its fullest capacity the following tenets as stated in Presidential Executive Order 12345 of the President’s Council on Physical Fitness and Sports:

Enlist the active support and assistance of individual citizens, civic groups, private enterprise, voluntary organizations and others in an effort to promote and improve the fitness of all Mississippians through regular participation in physical fitness and sports activities.

Initiate programs to inform the general public of the importance of exercise and the link which exists between regular physical activity and such qualities as good health and effective performance.

Strengthen coordination of federal services and programs relating to physical fitness and sports participation and invite appropriate federal agencies to participate in an interagency committee to coordinate physical fitness and sports activities of the federal establishment.

Encourage state agencies and local governments to emphasize the importance of regular physical and sports participation.

Seek to advance the physical fitness of children, youth, adults and senior citizens by systematically encouraging the development of community recreation, physical fitness and sports participation programs.

Develop cooperative programs with medical, dental and other similar professional societies to encourage the implementation of sound physical fitness practices and sports medicine services.

Stimulate and encourage research in the areas of sports medicine, physical fitness and sports performance.

Assist educational agencies at all levels in developing high quality, innovative health and physical education programs which emphasize the importance of exercise for good health.

Assist recreation agencies and state sports governing bodies at all levels in developing “sports for all” programs which emphasize the value of sports to physical, mental and emotional fitness.

Assist business, industry, government and labor organizations in establishing sound physical fitness programs to elevate employee fitness and to reduce the financial and human costs resulting from physical inactivity.

HISTORY: Laws, 1992, ch. 369, § 6, eff from and after July 1, 1992.

§ 7-1-563. Acceptance of gifts and grants.

The commission is hereby authorized and empowered to accept from the federal government, or any instrumentality thereof, or from any person, firm or corporation in the name of and for the state, services, equipment, supplies, materials or funds by way of gift or grant for the purpose of physical fitness.

HISTORY: Laws, 1992, ch. 369, § 7, eff from and after July 1, 1992.

§ 7-1-565. Annual report.

The commission shall make an annual report to the Governor and the Legislature, including therein suggestions and recommendations for protecting and improving the physical fitness of the state.

HISTORY: Laws, 1992, ch. 369, § 8, eff from and after July 1, 1992.

Mississippi Advisory Council on Faith-Based Initiatives

§ 7-1-601. Mississippi Advisory Council on Faith-Based Initiatives created; legislative findings and intent; purpose; membership; council functions; report.

  1. The Legislature finds that:
    1. Compassionate groups of individuals have selflessly aided this state in serving our most vulnerable residents and our most debilitated neighborhoods.
    2. Inspired by faith and civic commitment, these organizations have accomplished much in changing the lives of thousands and resurrecting neighborhoods torn by the strife of crime and poverty.
    3. It is essential that this state cooperate with these organizations in order to provide an opportunity to participate on an equal basis, regardless of each organization’s orientation, whether faith-based or secular.
  2. It is therefore the intent of the Legislature to recognize the contributions of these organizations and to encourage opportunities for faith-based and community-based organizations to work cooperatively with government entities in order to deliver services more effectively. The Legislature further intends that the purpose of the council is to advise the Governor and the Legislature on policies, priorities, and objectives to enlist, equip, enable, empower, and expand the work of faith-based, volunteer, and other community organizations to the full extent permitted by law.
  3. There is established within the Office of the Governor the Mississippi Advisory Council on Faith-Based Initiatives.
    1. The council shall be composed of not more than twenty-five (25) members. Council members may include, but need not be limited to, representatives from various faiths, faith-based organizations, community-based organizations, foundations, corporations, and municipalities.
    2. The council shall be composed of the following members:
      1. Seventeen (17) members appointed by and serving at the pleasure of the Governor.
      2. Four (4) members appointed by and serving at the pleasure of the Lieutenant Governor.
      3. Four (4) members appointed by and serving at the pleasure of the Speaker of the House of Representatives.
    3. Members of the council shall serve for terms of two (2) years, and may continue to serve after the expiration of their terms until a successor is appointed. Members shall be eligible for reappointment and serve at the pleasure of the appointing authority during their terms.
    4. The Governor shall designate a member of the council to serve as chair for a term of two (2) years at the pleasure of the Governor. The chair may continue to serve after the expiration of the chair’s term and shall be eligible for redesignation by the Governor.
      1. The heads of executive departments and agencies shall, to the extent permitted by law, provide the council with information it needs for purposes of carrying out its mission.
      2. The council may request and collect information, hold hearings, establish task forces consisting of members of the council or other individuals, as necessary to carry out its mission.
      3. The council may conduct analyses and develop reports or other materials as necessary to perform its mission.
      4. Members of the council shall serve without compensation.
    5. The principal functions of the council are, to the extent permitted by law:
      1. To develop and coordinate activities of faith-based and community-based programs and initiatives, enhance such efforts in communities, and seek such resources, legislation, and regulatory relief as may be necessary to accomplish these objectives;
      2. To ensure that state policy decisions take into account the capacity of faith-based and other community-based initiatives to assist in the achievement of state priorities;
      3. To identify and promote best practices and successful modes of delivering social services through faith-based and other community-based organizations;
      4. To recommend changes in policies, programs, and practices that affect the delivery of services by such organizations and the needs of low-income and other underserved persons in Mississippi communities;
      5. To coordinate public awareness of faith-based and community nonprofit initiatives, such as demonstration pilot programs or projects, public-private partnerships, volunteerism, and special projects;
      6. To encourage private charitable giving to support faith-based and community-based initiatives;
      7. To bring concerns, ideas, and policy options to the Governor and Legislature for assisting, strengthening, and replicating successful faith-based and other community-based programs;
      8. To develop and implement strategic initiatives to strengthen the institutions of families and communities in this state;
      9. To showcase and herald innovative grassroots nonprofit organizations and civic initiatives;
      10. To eliminate unnecessary legislative, regulatory, and other bureaucratic barriers that impede effective faith-based and other community-based efforts to address social problems;
      11. To monitor implementation of state policy affecting faith-based and other community-based organizations;
      12. To ensure that the efforts of faith-based and other community-based organizations meet objective criteria for performance and accountability.
    6. The council may not make any recommendation that conflicts with the Establishment Clause of the First Amendment to the United States Constitution or Section 18 of the Mississippi Constitution.
    7. By December 1 of each year, the council shall prepare a written report for the Governor, the Lieutenant Governor, and the Speaker of the House of Representatives containing a summary of activities and recommendations of the council.

HISTORY: Laws, 2017, ch. 397, § 1, eff from and after passage (approved Mar. 28, 2017).

Chapter 3. Secretary of State

General Provisions

§ 7-3-1. Official bond.

The secretary of state shall give bond to the state in the penalty of ten thousand dollars ($10,000.00), with two or more sufficient sureties to be approved by the governor, conditioned according to law. When approved, said bond shall be filed and preserved in the office of the clerk of the supreme court.

HISTORY: Codes, 1871, § 117; 1880, § 202; 1892, § 4083; 1906, § 4635; Hemingway’s 1917, § 7473; 1930, § 6932; 1942, § 4192.

Cross References —

Provision that a Secretary of State shall be elected in 1987 and every four years thereafter, see §23-15-193.

Nominations for state, district, county, and county district offices which are elective, see §§23-15-291 et seq.

Before whom oath of office is to be taken, see §25-1-9.

Place of filing of oath of office, see §25-1-11.

Requirement of state officials making guaranty or surety bonds, see §§25-1-13 et seq.

Salary of secretary of state, see §25-3-31.

§ 7-3-3. Office.

The secretary of state shall keep his office at the seat of the government, shall keep the same open Monday through Friday of each week for eight hours each day, and shall carefully preserve the official books, library, papers, records, and furniture belonging to his office.

HISTORY: Codes, Hutchinson’s 1848, ch. 19, art. 5 (1); 1857, ch. 6, art. 10; 1871, § 115; 1880, § 203; 1892, § 4084; 1906, § 4636; Hemingway’s 1917, § 7474; 1930, § 6933; 1942, § 4193; Laws, 1904, ch. 168; Laws, 1964, ch. 542, § 4, eff from and after ten days after passage (approved June 11, 1964).

§ 7-3-5. General duties.

The secretary of state shall keep a correct register of all official acts and proceedings of the governor, take charge of and safely keep in his office the returns of all elections by the people, and deliver as received the returns of election of all state officers to the speaker of the house of representatives on the first day of the next ensuing session of the legislature after the election. He shall lay all official documents before either branch of the legislature when required; he shall receive from the clerk of the house of representatives and the secretary of the senate, and shall carefully keep and preserve in his office, the journals, papers and proceedings of both houses of the legislature; and he shall carefully keep and preserve the enrolled acts and resolutions of the legislature, maps, charts and other property of the state remaining at the seat of government, the keeping of which is not otherwise provided for. He shall act as the custodian of the apostille issued by the department of authentications office of the Hague Conference on Private International Law and shall act as the authorizing official for public documents under the Hague Agreement of 1961.

HISTORY: Codes, Hutchinson’s 1848, ch. 19, art. 5 (7); 1857, ch. 6, art. 12; 1871, § 118; 1880, § 204; 1892, § 4086; 1906, § 4638; Hemingway’s 1917, § 7476; 1930, § 6934; 1942, § 4194; Laws, 1981, ch. 337, § 1; Laws, 1983, ch. 318, eff from and after passage (approved March 3, 1983).

Cross References —

Duties of secretary of state when office of governor is vacant, see Miss. Const. Art. 5 § 131; §7-1-67.

Secretary of State to act as arbitrator in settling disputes between host community for commercial hazardous waste treatment facility and the Department of Finance and Administration, see §17-18-39.

Duties with respect to resolutions regarding regional railroad authorities, see §19-29-11.

Provision that there shall be a State Board of Election Commissioners to consist of the Governor, the Secretary of State, and the Attorney General, see §23-15-211.

Authority of the Secretary of State to issue instructions and procedures for the safe and efficient use of electronic voting systems, see §23-15-525.

Responsibilities of the Secretary of State relative to determining the results of elections, see §§23-15-605 and23-15-607.

Responsibilities of the Secretary of State relative to the selection of presidential electors at general elections, see §§23-15-785 and23-15-787.

Responsibilities of the Secretary of State relative to provisions requiring disclosure of campaign finances, see §§23-15-805,23-15-813, and23-15-815.

Duties of the Secretary of State with respect to amendments to the constitution by voter initiative, see §§23-17-1 et seq.

List of fees to be collected by secretary of state, see §25-7-81.

Secretary of state as member of state board of education, see §37-1-1.

Secretary of state as member of receiving board to accept or reject applicants to law enforcement officers’ training academy, see §45-5-13.

Secretary as mediator in negotiations between Department of Corrections and corporation formed to manage prison industries regarding leasing of land for new industries, see §47-5-545.

Requirement that rules and policies governing use of inmate labor be filed with Secretary, see §47-5-563.

Registration of native wineries with secretary of state, see §67-5-9.

Secretary of state as agent for service of process upon persons engaged in hatching baby chicks for sale, see §69-7-201.

Prescribing and adoption of forms under the Uniform Commercial Code, see §75-9-409.

Secretary of State to administer Mississippi Securities Act, see §75-71-107.

Duties of secretary of state with respect to business tender offers, see §75-72-115.

Powers duties of Secretary of State with respect to Mississippi Business Corporations Act, see §§79-4-1.01 et seq.

Duties of Secretary of State with respect to reservation of names for use by limited partnerships, see §79-14-103.

Duties of Secretary of State with respect to change of address by registered agent of limited partnership, see §79-14-104.

Duties of Secretary of State with respect to filing of certificates relative to limited partnerships, see §79-14-206.

Duties of Secretary of State with respect to foreign limited partnerships transacting or seeking to transact business in this state, see §§79-14-903,79-14-906, and79-14-907.

Fees to be collected by Secretary of State under Mississippi Limited Partnership Act, see §79-14-1104.

Filing of declaration of investment trust with secretary of state, see §79-15-19.

Secretary of state’s duties regarding credit unions, see §81-13-1.

OPINIONS OF THE ATTORNEY GENERAL

Miss. Code Section 7-3-5 makes no mention of differing versions of legislative acts, and choosing between such versions; however, it does say that Secretary of State shall receive “the journals, papers and proceedings of both houses of the legislature from the clerk of the house of representatives and the secretary of the senate”; this language, in view of this office, indicates that official versions of acts of legislature are those received from legislative staff and not from any other source. 1993 Miss. Op. Att'y Gen. 342.

RESEARCH REFERENCES

CJS.

81A C.J.S., States §§ 224-229, 244.

Law Reviews.

Mississippi Election Code of 1986, 56 Miss. L. J. 535, December 1986.

JUDICIAL DECISIONS

1. In general.

In a prosecution for the unlawful possession of a slot machine found upon the accused’s premises during a search by national guardsmen under authority of an executive order, and a search warrant issued by the county judge, it was not error to introduce in evidence a copy of the executive order, certified by the Secretary of State, since whatever right, if any, accused had to subpoena witnesses and contradict the facts set forth in the original executive order applied as well to the copy as to the original. Brady v. State, 229 Miss. 677, 91 So. 2d 751, 1957 Miss. LEXIS 314 (Miss. 1957).

§ 7-3-7. Seal.

The secretary of state shall have a seal which shall be in the form of a circle, with the image of an eagle in the center and around the margin the words “Secretary of State-State of Mississippi” and under the image of the eagle the word: “Official.”

The secretary of state shall affix the seal prescribed to every document where the same is required by law, and to every certificate and other official paper executed by him where necessary or proper. All documents authenticated with said seal and signed by said secretary of state shall be received as evidence in all courts, investigations, and proceedings authorized by law, and may be recorded in the same manner and with like effect as a deed. All copies of papers in the office of said secretary of state, certified by him and authenticated by said seal, shall be accepted in all matters equally in like manner as the original.

HISTORY: Codes, 1930, § 6935; 1942, § 4195; Laws, 1928, ch. 332.

RESEARCH REFERENCES

CJS.

81A C.J.S., States § 80.

§ 7-3-9. May perform all duties required of notaries public.

The secretary of state shall have power to administer oaths and affirmations and to take acknowledgments under his seal of office, and to perform all other duties required of notaries public by commercial usage.

HISTORY: Codes, 1930, § 6936; 1942, § 4196; Laws, 1928, ch. 332.

Cross References —

Powers and duties of notaries public, see §25-33-11.

RESEARCH REFERENCES

Am. Jur.

58 Am. Jur. 2d, Notaries Public §§ 28-31.

CJS.

66 C.J.S., Notaries §§ 18-24.

§ 7-3-11. Custodian of “Mississippi Reports.”

The secretary of state shall take charge of the department reports and the “Mississippi Reports”, when printed and bound, and dispose of the same as required by law.

HISTORY: Codes, 1892, § 4088; 1906, § 4640; Hemingway’s 1917, § 7478; 1930, § 6938; 1942, § 4198.

Cross References —

Secretary of state as contracting officer for printing acts of legislature, see §5-1-33.

Crime of fraudulently altering bill or resolution with intent to procure it to be certified by secretary of state, see §97-7-51.

§ 7-3-13. “Southern Reporter—Mississippi Cases” and department reports deposited in state library.

The Secretary of State shall cause ten (10) copies of each volume of the “Southern Reporter-Mississippi Cases” and ten (10) copies of the department reports to be provided to the State Library.

HISTORY: Codes, 1857, ch. 6, art. 17; 1871, § 122; 1880, § 208; 1892, § 4089; 1906, § 4641; Hemingway’s 1917, § 7479; 1930, § 6939; 1942, § 4199; Laws, 1989, ch. 321, § 4; Laws, 1992, ch. 543, § 12; Laws, 2002, ch. 351, § 2, eff from and after July 1, 2002.

Amendment Notes —

The 2002 amendment deleted “when printed and bound” following “department reports.”

§ 7-3-15. “Southern Reporter—Mississippi Cases” distributed.

The Secretary of State shall transmit, free of cost, one (1) copy of each volume of “Southern Reporter-Mississippi Cases” to the sheriff of each county of the state, for the county library, if the sheriff specifically requests copies of the volumes of “Southern Reporter-Mississippi Cases” in writing; one (1) copy of each volume thereof to each of the following educational institutions: Mississippi State University, Alcorn State University, Mississippi University for Women, Mississippi College School of Law, Delta State University, Jackson State University, Mississippi Valley State University, and the University of Southern Mississippi; ten (10) copies of each volume thereof to the University of Mississippi; and one (1) copy of each volume to the Library of Congress at Washington, D.C.

The above provisions of this section are made in recognition of benefits received through receipt at depository libraries and elsewhere in the State of Mississippi of public documents of the United States under the provisions of federal and state laws.

HISTORY: Codes, 1880, § 265; 1892, § 4093; 1906, § 4645; Hemingway’s 1917, § 7483; 1930, § 6943; 1942, § 4203; Laws, 1936, 1st Ex. ch. 14; Laws, 1940, ch. 317; Laws, 1992, ch. 543, § 13; Laws, 2002, ch. 351, § 3; Laws, 2012, ch. 390, § 2, eff from and after July 1, 2012.

Editor’s Notes —

Section 37-117-1 changed the name of Mississippi State College for Women to Mississippi University for Women.

Section 37-121-1 changed the name of Alcorn Agricultural and Mechanical College to Alcorn State University.

Section 37-123-1 changed the name of Delta State College to Delta State University.

Amendment Notes —

The 2002 amendment deleted “to wit” in the first paragraph; and in the second paragraph substituted “are” for “shall be” and substituted “and state laws” for “law”.

The 2012 amendment added “if the sheriff specifically requests copies of the volumes of “Southern Reporter-Mississippi Cases” in writing” preceding “one (1) copy of each volume thereof to each of the following” in the first paragraph.

Cross References —

Distribution of books received from sheriffs, see §7-3-25.

§ 7-3-17. “Mississippi Reports” exchanged for reports of other states and countries.

The secretary of state, under direction of the governor, shall transmit to the executive or other proper officer of each state and territory of the United States, and to any foreign government or country that will exchange its judicial reports therefor, copies of each volume of the “Mississippi Reports,” not exceeding five.

HISTORY: Codes, 1880, § 266; 1892, § 4094; 1906, § 4646; Hemingway’s 1917, § 7484; 1930, § 6944; 1942, § 4204.

§ 7-3-19. Books furnished University law school for exchange.

The dean of the law school of the University of Mississippi is hereby authorized and empowered, with the approval of the attorney general and secretary of state, to make requisitions to the secretary of state for the departmental reports and “Mississippi Reports” to exchange with other states for similar publications and make the same available in the law school library for the purpose of increasing its facilities.

The secretary of state is hereby authorized and empowered to furnish these publications upon requisition from the dean of the law school of the University of Mississippi.

HISTORY: Codes, 1942, § 4217; Laws, 1938, Ex. ch. 29.

§ 7-3-21. Repealed.

Repealed by Laws, 1988, ch. 486, § 3, eff from and after July 1, 1988.

[Codes, 1892, § 4092; 1906, § 4644; Hemingway’s 1917, § 7482; 1930, § 6942; 1942, § 4202; Laws, 1940, ch. 317]

Editor’s Notes —

Former §7-3-21 required the secretary of state to distribute copies of the Mississippi Department Reports.

§ 7-3-23. Acts of congress and other publications distributed.

The secretary of state shall, at the time of distributing the laws and journals, also transmit to the sheriff of each county, for the county library, one copy of the acts of congress, if there be so many remaining, and such other books, papers, maps, and documents as may be required by the legislature or governor to be distributed to the several counties.

HISTORY: Codes, 1857, ch. 6, art. 19; 1871, § 124; 1880, § 210; 1892, § 4096; 1906, § 4648; Hemingway’s 1917, § 7486; 1930, § 6946; 1942, § 4206.

§ 7-3-25. Books received from sheriffs distributed.

The secretary of state shall receive from the several sheriffs, who are required to return the same, all extra copies of the “Mississippi Reports” and digests, and he shall see that said sheriffs perform the duty required of them in this respect. If there be less than the required number of copies of any report or digest in the state library, he shall supply the deficiency from the reports so returned to him. Out of the residue of the reports so returned, he shall, as far as possible, supply each county with the books needed to complete the set belonging thereto and shall take the receipt of the sheriff therefor. Any books not thus disposed of shall be preserved in his office and sold as other like books.

HISTORY: Codes, 1892, § 4100; 1906, § 4652; Hemingway’s 1917, § 7490; 1930, § 6950; 1942, § 4210.

§ 7-3-27. Books and documents distributed and receipted for.

The secretary of state shall send, by suitable means at as cheap a rate as he can obtain, to the sheriffs of the several counties the books, documents, and papers required to be distributed to the various officers in their respective counties as soon as practicable after he receives the same; and shall likewise send to the various other distributees the books and documents to which they respectively are entitled. The sheriffs and other distributees shall send by mail, postpaid, or deliver to the secretary of state a certificate as evidence of the books, documents, and papers received, which, when received, shall be filed by the secretary of state in his office.

HISTORY: Codes, 1871, § 125; 1880, § 211; 1892, § 4097; 1906, § 4649; Hemingway’s 1917, § 7487; 1930, § 6947; 1942, § 4207.

§ 7-3-29. Expense of distributing books remunerated.

The secretary of state shall be remunerated for all expenses necessarily incurred in the distribution and transportation of books and documents, upon a verified statement of the same to the auditor of public accounts, who shall issue a warrant on the treasury for the required sum of money.

HISTORY: Codes, 1871, § 127; 1880, § 213; 1892, § 4098; 1906, § 4650; Hemingway’s 1917, § 7488; 1930, § 6948; 1942, § 4208.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§§ 7-3-31 and 7-3-33. Repealed.

Repealed by Laws, 1992, ch. 543, § 15, eff from and after July 1, 1992.

§7-3-31. [Codes, 1942, § 4219; Laws, 1936, ch. 211]

§7-3-33. [Codes, 1942, § 4220; Laws, 1936, ch. 211]

Editor’s Notes —

Former §7-3-31 prescribed the number of reports and records required to be maintained by the Secretary of State.

Former §7-3-33 authorized the sale by the Secretary of State of certain excess volumes.

§ 7-3-35. Sale of current volumes.

The Secretary of State is authorized and empowered to sell current and future issues, and excess volumes at the cost of printing, binding and mailing. The funds realized by the Secretary of State from any sales of excess volumes shall be paid into the State General Fund in the manner prescribed by law.

HISTORY: Codes, 1942, § 4221; Laws, 1936, ch. 211; Laws, 1992, ch. 543, § 14, eff from and after July 1, 1992.

§ 7-3-37. Repealed.

Repealed by Laws, 1992, ch. 543, § 15, eff from and after July 1, 1992.

[Codes, 1892, § 4095; 1906, § 4647; Hemingway’s 1917, § 7485; 1930, § 6945; 1942, § 4205; Laws, 1989, ch. 321, § 5, eff from and after July 1, 1989]

Editor’s Notes —

Former §7-3-37 authorized the Secretary of State to sell the “Mississippi Reports.”

§ 7-3-39. To publish constitutional amendments.

The Secretary of State shall have published in full each constitutional amendment two (2) weeks previous to an election at which the qualified electors shall vote on said amendments, in each county in each newspaper having a general circulation in the county, as defined in Section 13-3-31; or he shall have each amendment posted in three (3) public places in the county if all such newspapers in the county refuse to publish same at the price provided in Section 7-3-41.

HISTORY: Codes, Hemingway’s 1917, § 7496; 1930, § 6951; 1942, § 4211; Laws, 1908, ch. 135; Laws, 1991, ch. 499 § 1, eff from and after passage (approved April 3, 1991).

Cross References —

Procedure for change, alteration, or amendment to constitution, see Miss. Const. Art. 15, § 273.

Application of this section to provisions relative to elections, see §23-15-369.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

JUDICIAL DECISIONS

1. In general.

The provision for publication of a proposed constitutional amendment is directory and not mandatory. Barnes v. Barnett, 241 Miss. 206, 129 So. 2d 638, 1961 Miss. LEXIS 333 (Miss. 1961).

§ 7-3-41. Payment upon proof of publication.

The said amendments shall be paid for at the prevailing rate per insertion upon proof of publication being furnished to the secretary of state, the printing to be done in eight- or ten-point.

HISTORY: Codes, Hemingway’s 1917, § 7497; 1930, § 6952; 1942, § 4212; Laws, 1908, ch. 135; Laws, 1968, ch. 506, § 4, eff from and after passage (approved August 8, 1968).

§ 7-3-43. Official character of officer certified.

The secretary of state shall furnish to any person desiring the same a certificate, under the seal of the state, signed by the governor and countersigned by himself, of the official character of any officer of this state; and such certificate shall be received in evidence in all courts.

HISTORY: Codes, Hutchinson’s 1848, ch. 19, art. 11; 1857, ch. 6, art. 14; 1871, § 120; 1880, § 206; 1892, § 4099; 1906, § 4651; Hemingway’s 1917, § 7489; 1930, § 6949; 1942, § 4209.

Cross References —

Certified copies of public books, records, papers, and writings to be used as evidence, see §13-1-77.

§ 7-3-45. Reports to be filed by constables.

Each and every constable being compensated in whole or in part on a fee basis shall file not later than April 15 of each year, with the Secretary of State, a true and accurate annual report on a form to be designed and supplied to each by the State Auditor of Public Accounts immediately after January 1 of each year, said form to include at least information showing gross receipts from all sources accruing as compensation to his office and disbursements occurring as necessary expenses involved solely in complying with laws governing the office. Said report shall be in triplicate, and each copy shall be sworn to and signed, and shall also be spread upon the minutes of the board of supervisors of the respective counties from which the report is made. Each such constable, upon resigning or leaving office otherwise before the expiration of term of office, shall submit a supplemental report as above, covering the final period of his term not included in a previous report.

Any person who shall knowingly and willfully fail to file the report as required by this section, or who shall, although filing such report, knowingly and willfully fail to disclose information required by this section, is guilty of a misdemeanor and, upon conviction, shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00).

HISTORY: Codes, 1930, § 6955; 1942, § 4215; Laws, 1929, H. B. No. 35; Laws, 1966, ch. 301, § 1; Laws, 1968, ch. 368, § 1; Laws, 1968, ch. 361, § 5; Laws, 1981, ch. 471, § 18; Laws, 1985, ch. 440, § 1; Laws, 1996, ch. 535, § 2, eff from and after passage (approved April 12, 1996).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Notice of delinquency to officials failing to file required report on time, see §7-3-47.

List of fees of sheriffs and tax collectors, see §§25-7-19,25-7-21.

Salaries of county auditors, see §25-3-19.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

OPINIONS OF THE ATTORNEY GENERAL

Filing of annual reports by elected officials is not complete if an officer fails to file a copy of his report with the appropriate board of supervisors, and the Secretary of State, upon notification by a board of supervisors that an officer has failed to file the required copy, can initiate penalty proceedings. 1992 Miss. Op. Att'y Gen. 957.

Filing required by Section 7-3-45 is incomplete if public officer charged with filing appropriate report failed to file copy of report with his particular board of supervisors and penalties set forth in statute would apply to those who fail or refuse to file required forms with county board of supervisors. 1994 Miss. Op. Att'y Gen. 950.

Since Section 7-3-45 requires that officer’s annual report be submitted to Secretary of State no later than April 15, it is corollary requirement that sworn and signed copy of report also be submitted to county board of supervisors no later than April 15 of each year. 1994 Miss. Op. Att'y Gen. 950.

§ 7-3-47. Penalty for failure or evasion.

  1. On or before April 20 of each year, the Secretary of State shall notify by mail every constable being compensated in whole or in part on a fee basis who has failed to file the report required by Section 7-3-45; and on or before May 15 of each year, he will notify the Attorney General of the ones of same by name who still have not filed such report, and the attorney general shall thereupon prosecute such delinquent officers. If such report is not made by July 1 of the year, injunctive action and discovery in the chancery court of the residence of any such delinquent officer shall lie, and the Attorney General shall prosecute an action or actions in such court to obtain the proper information for each delinquent report.
  2. Failure on the part of any such officer to file such report by May 15 or evasion of the cited section, either by failure to report properly or by false entry, shall constitute a misdemeanor and shall be punishable by a fine of not less than One Hundred Dollars ($100.00) nor more than Five Hundred Dollars ($500.00), or by imprisonment for not less than thirty (30) days nor more than six (6) months, or by both such fine and imprisonment as the court may direct.
  3. If any such constable compensated by fees shall fail to file such report by May 1 in any year, all fees, salaries, and other remuneration collected by such official from May 1 until the date when such report is filed shall be forfeited to the general fund of the county. Any such official going out of office at the end of his or her term shall be liable on his or her official bond for the refund of all allowances, fees, salaries, or other remuneration received by him or her from the county treasury during the last year of his or her term of office, if such report is not filed with the Secretary of State by May 1 of the following year.

HISTORY: Codes, 1930, §§ 6505, 6956; 1942, §§ 4167, 4216; Laws, 1928, ch. 87; Laws, 1929, H. B. No. 35; Laws, 1932, ch. 193; Laws, 1938, Ex. ch. 25; Laws, 1940, ch. 255; Laws, 1948, ch. 267; Laws, 1950, ch. 258; Laws, 1952, ch. 218; Laws, 1958, ch. 343; Laws, 1966, chs. 300, 301, §§ 1, 2; Laws, 1968, ch. 368, § 2; Laws, 1968, ch. 361, § 70, Laws, 1981, ch. 471, § 19; Laws, 1996, ch. 535, § 3, eff from and after passage (approved April 12, 1996).

Cross References —

Fees of sheriffs and tax collectors, see §§25-7-19,25-7-21.

Fees of clerk of chancery court, see §25-7-9.

Chancery clerk itemizing all fees, see §25-7-11.

Fees of clerk of circuit court, see §25-7-13.

Additional allowances to circuit court clerks in counties having two judicial districts, see §25-7-15.

Additional remuneration for circuit court clerks in certain counties, see §25-7-15.

Fees of circuit clerks in cases appealed from municipalities in certain counties, see §25-7-17.

Fees of marshals and constables, see §25-7-27.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

JUDICIAL DECISIONS

1. In general.

County, which was in the fourth class in 1930 and had an assessed valuation of a third class county in 1942, was authorized to allow its auditor a salary of $2,300 for the year 1942 pursuant to Code 1942, § 4159, providing for change in classification of county for the purpose of determining salaries based upon change in assessed valuation, statute (Code 1942, § 4168, since repealed), providing that the classification of counties should be based upon the total assessed valuation during the year 1930, being limited in its application to assessments for the year 1932, the current year during which the latter section was enacted. Barnett v. Woods, 196 Miss. 678, 18 So. 2d 443, 1944 Miss. LEXIS 249 (Miss. 1944).

Assuming that board of supervisors of county which was one of the fourth class in 1930 and had an assessed valuation of a county of the third class in 1942, made unauthorized and excessive allowance as to county auditor’s salary for the year 1942 in basing it on classification as a third class county, neither members of the board, nor their bondsmen, could be held personally liable for the reason that the allowance was to an object authorized by law. Barnett v. Woods, 196 Miss. 678, 18 So. 2d 443, 1944 Miss. LEXIS 249 (Miss. 1944).

§ 7-3-49. Data on natural resources assembled.

The secretary of state is hereby authorized and directed, in cooperation with the governor, other state officers, and civic and commercial organizations of the state, counties, and municipalities, to assemble the necessary information, facts, and data to be disseminated in such a manner as to advertise the natural resources, advantages, and commercial and industrial opportunities offered by the state of Mississippi.

HISTORY: Codes, 1942, § 4222; Laws, 1936, ch. 212.

Cross References —

Duty of Department of Economic and Community Development to prepare plans for advertisement and development of the state, see §57-1-13.

Duties of agriculture and commerce commissioner generally, see §69-1-1 et seq.

State institutions being required to aid in furnishing data to the commissioner of agriculture and commerce, see §69-1-17.

§ 7-3-51. Publication of data.

As soon as sufficient material is assembled for comprehensive exposition of the advantages offered by the state for commercial and industrial development, the same shall be classified and published in the form of booklets, folders, pamphlets, or other forms of printed matter suitable for the convenient distribution to the public.

HISTORY: Codes, 1942, § 4223; Laws, 1936, ch. 212.

§ 7-3-53. Distribution of data.

It shall be the duty of the secretary of state to distribute said printed advertising matter among the several state officers and institutions as may be deemed proper and necessary for thorough dissemination of the information contained therein to the general public within and without the state. Ample supplies of such advertising matter shall be furnished to all civic bodies, boards of trade, chambers of commerce, and other similar organizations in municipalities throughout this state, and other states, when requested or when it is deemed advisable to accomplish the purpose stated in Section 7-3-49.

HISTORY: Codes, 1942, § 4225; Laws, 1936, ch. 212.

§ 7-3-55. Continued publication discretionary.

Said publications and distribution shall be continued or renewed from time to time, in the discretion of the governor, as additional information is available for properly advertising the advantages of the state.

HISTORY: Codes, 1942, § 4226; Laws, 1936, ch. 212.

§ 7-3-57. Publication of the text of Chapter 9 of Title 75.

The Secretary of State is hereby authorized and directed to prepare and make available to the public, either in printed form or on the Secretary of State’s website, the text, with an index, of Chapter 9, Title 75, Mississippi Code of 1972, as amended.

HISTORY: Laws, 1977, ch. 452, § 38; Laws, 2013, ch. 368, § 1, eff from and after July 1, 2013.

Amendment Notes —

The 2013 amendment substituted “either in printed form or on the Secretary of State’s website” for “a pamphlet containing,” deleted former last sentence which read: “In addition, the secretary of state shall distribute such pamphlets to those individuals who receive advance sheets pursuant to Section 1-5-13 [Repealed], Mississippi Code of 1972” and made a minor stylistic change.

§ 7-3-59. Fees collected under Section 75-9-525; funding of Office of Secretary of State expenses; deposit of user charges and fees authorized under this section into State General Fund and use of monies so deposited.

  1. Except as otherwise provided in this section, all fees collected by the Office of the Secretary of State under Section 75-9-525 shall be deposited in State Treasury Special Fund 3111, and shall be used to operate the activities of the Office of the Secretary of State as necessary to administer the filing and research provisions of Revised Article 9 of the Uniform Commercial Code and to pay to each chancery clerk such amounts as that clerk shall be owed under subsection (2) of this section. The expenditure of the funds deposited in this fund shall be paid by the State Treasurer upon requisition signed by the Office of the Secretary of State.
    1. Through September 30, 2007, for each filing and indexing of a financing statement under Part 5 (Filing) of Title 75, Chapter 9 (Uniform Commercial Code Revised Article 9 – Secured Transactions), the Secretary of State shall remit the following fee to the chancery clerk of the Mississippi county, if any, indicated on the face of the financing statement as the domicile of the debtor, or, if no county is so indicated, the Mississippi county of the address of the debtor stated on the financing statement.
      1. Five Dollars ($5.00), when the financing statement is communicated in writing, either in the standard form prescribed by the Secretary of State or not in the standard form so prescribed, plus Two Dollars ($2.00) for each additional debtor name more than one (1) required to be indexed.
      2. Five Dollars ($5.00) if the financing statement is communicated by another medium authorized by filing-office rule.
    2. From and after October 1, 2007, for each filing and indexing of a financing statement under Part 5 (Filing) of Title 75, Chapter 9 (Uniform Commercial Code Revised Article 9 – Secured Transactions), the Secretary of State shall remit the following fee to the County Voting Systems Assistance Bond Sinking Fund created under Section 3 of House Bill No. 562, 2006 Regular Session, in such amounts as specified in Section 3 of House Bill No. 562, 2006 Regular Session, and shall distribute the remainder of the fees to the “Help Mississippi Vote Fund” created in Section 23-15-169.7.
      1. Five Dollars ($5.00), when the financing statement is communicated in writing, either in the standard form prescribed by the Secretary of State or not in the standard form so prescribed, plus Two Dollars ($2.00) for each additional debtor name more than one (1) required to be indexed.
      2. Five Dollars ($5.00) if the financing statement is communicated by another medium authorized by filing-office rule.
  2. The Secretary of State shall remit to each chancery clerk not less than monthly the amount owed under subsection (2) of this section. Each payment shall be accompanied by a detailed accounting of the transactions represented by that payment. However, from and after October 1, 2007, the Secretary of State shall remit to the County Voting Systems Assistance Bond Sinking Fund and the “Help Mississippi Vote Fund” not less than monthly the amount provided under subsection (2) of this section. Each payment shall be accompanied by a detailed accounting of the transactions represented by that payment.
  3. From and after July 1, 2016, the expenses of the Office of Secretary of State shall be defrayed by appropriation from the State General Fund to the Office of Secretary of State and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law and as determined necessary by the State Fiscal Officer for the purpose of paying principal and interest on bond issues for county voting systems, and shall not be authorized for expenditure by the Secretary of State to reimburse or otherwise defray the expenses of any office administered by the Secretary of State.
  4. From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section.

HISTORY: Laws, 2001, ch. 495, § 36; Laws, 2006, ch. 309, § 19; Laws, 2016, ch. 459, § 44; Laws, 2017, 1st Ex Sess, ch. 7, § 3, eff from and after passage (approved June 23, 2017).

Editor’s Notes —

Laws of 2016, ch. 459, § 1, codified as §27-104-201, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Mississippi Budget Transparency and Simplification Act of 2016.’ ”

Amendment Notes —

The 2006 amendment added “Except as otherwise provided in this section” at the beginning of (1); in (2), designated the former introductory paragraph as (a), added “Through September 30, 2007” at the beginning of (a), redesignated former (a) and (b) as present (a)(i) and (ii), and added (2)(b); added the last two sentences in (3); and deleted former (4), which contained a repealer for the section.

The 2016 amendment added (4) and (5).

The 2017 amendment, effective June 23, 2017, rewrote (4), which read: “From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law.”

Cross References —

Help Mississippi Vote Fund, see §23-15-169.7.

Uniform Commercial Code Revised Article 9 – Secured Transactions, see §§75-9-101 et seq.

Prohibition against one state agency charging another state agency fees, etc., for services or resources received, see §27-104-203.

Defrayal of expenses of certain state agencies by appropriation of Legislature from General Fund, see §27-104-205.

Assistant Secretaries of State

§ 7-3-71. Assistant secretaries of state; appointment; duties; compensation.

The secretary of state shall appoint four (4) competent attorneys, each of whom shall be designated as an assistant secretary of state. The assistants shall have power and authority under the direction and supervision of the secretary of state to perform all of the duties required by law of that officer; and each shall be liable to the pains and penalties to which the secretary of state is liable. The assistants shall serve at the will and pleasure of the secretary of state, and they shall devote their entire time and attention to the duties pertaining to the department of state as required by the general laws. The compensation for assistant secretaries of state shall be established by the legislature.

HISTORY: Laws, 1977, ch. 304; Laws, 1978, ch. 520, § 9, eff from and after July 1, 1978.

Chapter 5. Attorney General

In General

§ 7-5-1. Qualifications, election, and duties.

The Attorney General provided for by Section 173 of the Mississippi Constitution shall be elected at the same time and in the same manner as the Governor is elected. His term of office shall be four (4) years and his compensation shall be fixed by the Legislature. He shall be the chief legal officer and advisor for the state, both civil and criminal, and is charged with managing all litigation on behalf of the state, except as otherwise specifically provided by law. No arm or agency of the state government shall bring or defend a suit against another arm or agency without prior written approval of the Attorney General. He shall have the powers of the Attorney General at common law and, except as otherwise provided by law, is given the sole power to bring or defend a lawsuit on behalf of a state agency, the subject matter of which is of statewide interest. He shall intervene and argue the constitutionality of any statute when notified of a challenge thereto, pursuant to the Mississippi Rules of Civil Procedure. His qualifications for office shall be as provided for chancery and circuit judges in Section 154 of the Mississippi Constitution.

HISTORY: Codes, 1930, § 3655; 1942, § 3826; Laws, 1930, ch. 154; Laws, 1970, ch. 348, § 1; Laws, 1991, ch. 573, § 3; Laws, 2012, ch. 546, § 1, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment added “except as otherwise specifically provided by law” in the third sentence; deleted “such” preceding “arm or agency” in the fourth sentence; inserted “except as otherwise provided by law” in the fifth sentence; and made a minor stylistic change.

Cross References —

Oath of office, see Miss. Const. Art. 14, § 268.

Attorney General as legal representative of the Hazardous Waste Facility Siting Authority and the Hazardous Waste Technical Siting Committee, see §17-18-41.

Provision that an Attorney General shall be elected in 1987 and every four years thereafter, see §23-15-193.

Provision that there shall be a State Board of Election Commissioners to consist of the Governor, the Secretary of State, and the Attorney General, see §23-15-211.

Nominations for state, district, county, and county district offices which are elective, see §§23-15-291 et seq.

Duties of the Attorney General with respect to amendments to the constitution by voter initiative, see §§23-17-1 et seq.

Before whom oath of office is to be taken, see §25-1-9.

Place of filing of oath of office, see §25-1-11.

Requirement of state officials to make guaranty or surety bonds, see §25-1-13.

Salary of attorney general, see §25-3-31.

Attorney general giving approval to easements for pipe lines, see §29-1-101.

Attorney general as secretary of mineral lease commission, see §29-7-1.

Duty of attorney general to represent state bond commission in issuing, selling and validating bonds issued for the support of the Institute for Technology Development, see §31-29-23.

Duty of the Attorney General to bring suit against persons who default on educational loans or scholarships, see §37-101-279.

Duties concerning the University Research Center, see §37-141-23.

Attorney general as member of state library board, see §39-1-1.

Attorney general bringing action to enjoin disposal or rendering plant, see §41-51-33.

Attorney general as member of reviewing board for applicants to law enforcement officers’ training academy, see §45-5-13.

Attorney general appointing members of state oil and gas board, see §53-1-5.

Attorney general’s bringing action to enforce provisions relating to surface mining and for recovery of penalties, see §§53-7-59 and53-7-63.

Membership of attorney general or staff designee on nuclear waste policy advisory council, see §57-49-7.

Attorney general representing state bond commission in issuing, selling, and validating bonds, see §59-5-65.

Duties of Attorney General’s with respect to bonds issued under Mississippi Farm Reform Act, see §69-2-33.

Prohibition of attorney general accepting employment from certain corporations, see §73-3-51.

Establishment of office of, and duties of attorney general in connection with, consumer protection, see §§75-24-1 et seq.

Provision that it is the duty of the Attorney General to defend appeals relative to the accuracy of the State Chemist’s analyses of samples of internal combustion engine fuel, see §75-55-31.

Right of Attorney General to challenge corporation’s power to act, see §79-4-3.04.

Proceedings brought by Attorney General for judicial dissolution of corporation, see §79-4-14.30.

Duty of Attorney General to collect penalties due from foreign corporation for transacting business without certificate of authority, see §79-4-15.02.

Attorney general examining certificates of incorporation, see §79-5-5.

Authority of the Attorney General under the Mississippi Nonprofit Corporation Act, see §§79-11-133,79-11-155, and79-11-387.

Authority of Attorney General to bring action to restrain foreign limited partnership from transacting business in violation of Mississippi Limited Partnership Act, see §79-14-908.

Duties as legal adviser to department of banking and consumer finance, see §81-1-79.

Prosecutions arising from legal expense insurance plans, see §83-49-31.

Authority of the Attorney General and the Department of Wildlife Conservation (now the Department of Wildlife, Fisheries and Parks) to enforce conservation easements, see §89-19-7.

Expenses of Domestic Violence Division of the Office of Attorney General to be defrayed by appropriation from State General Fund, see §93-21-31.

Prohibition of attorney general advising or defending criminals, see §97-11-3.

Additional penalties on certain officers for gambling, see §97-33-3.

Duties of the State Attorney General with respect to the Crime Victim’s Escrow Account Act, see §99-38-11.

OPINIONS OF THE ATTORNEY GENERAL

The attorney general’s office would be authorized to represent an investigator hired by the board of bar admission as an “employee” of the board. 2005 Miss. Op. Att'y Gen. 303.

RESEARCH REFERENCES

ALR.

Right of attorney general to intervene in will contest involving charitable trust. 74 A.L.R.2d 1066.

Am. Jur.

7 Am. Jur. 2d, Attorney General §§ 1 et seq.

3 Am. Jur. Legal Forms 2d, Attorney General §§ 29:1 et seq.

CJS.

7A C.J.S., Attorney General §§ 3, 11-19, 41-58.

Law Reviews.

1982 Mississippi Supreme Court Review: Administrative Law: Intervention by Mississippi’s Attorney General on Behalf of the Public. 53 Miss. L. J. 123, March 1983.

1984 Mississippi Supreme Court Review: Corporate, Contract and Commercial Law. 55 Miss L. J. 65, March, 1985.

Ray, Constitutional and statutory authority of the Attorney General to prosecute actions. 59 Miss. L. J. 165, Spring, 1989.

JUDICIAL DECISIONS

1. In general.

Representation of a judge as a public official was within the authority of the Attorney General of Mississippi. The trial court did not commit manifest error in finding that no evidence existed in the record to demonstrate either the existence of an actual attorney-client relationship between a conservator and the Attorney General or that a substantial relationship existed between the mishandling of a conservatorship and the Attorney General’s defense of the judge, a current public official, in the civil lawsuit brought by the conservator. Newsome v. Shoemake, 234 So.3d 1215, 2017 Miss. LEXIS 367 (Miss. 2017).

Where the Mississippi State Board for Community and Junior Colleges (SBCJC) filed suit after the Mississippi Board of Trustees of State Institutions of Higher Learning (IHL) created a full four year university, the Mississippi Supreme Court held that the suit against the IHL was procedurally barred under Miss. Code Ann. §7-5-1 because the SBCJC did not receive consent from the attorney general to file suit. Bd. of Trs. of State Insts. of Higher Learning v. Ray, 809 So. 2d 627, 2002 Miss. LEXIS 64 (Miss. 2002).

Notice of show cause hearing at which court intended to inquire as to why patient had not been admitted to State Hospital was not adequate notice to attorney general that court intended to consider constitutionality of statute which provides that no person shall be admitted to the State Hospital until the director determines if facilities and services are available. State v. Watkins, 676 So. 2d 247, 1996 Miss. LEXIS 327 (Miss. 1996).

Prosecutorial immunity under §7-5-1 precluded sponsor of charitable bingo games from instituting federal civil rights action against prosecutors for alleged impropriety in procuring and executing search warrants in effort to enjoin bingo games. Metro Charities, Inc. v. Moore, 748 F. Supp. 1156, 1990 U.S. Dist. LEXIS 14111 (S.D. Miss. 1990).

If Attorney General declines to file suit referred to him by state agency such as State Ethics Commission, where matter is of serious concern to state government, then that agency, if it determines its duties and responsibilities to so require, is at least entitled to have some court pass upon whether it should have its full day in court; if court determines that subject matter of litigation is one which agency is called upon to protect and enforce, agency should have full day in court, including right to legal representation; Attorney General’s refusal to represent agency does not deprive court of authority to keep jurisdiction and entertain action; in event of disagreement, court and not Attorney General should make final determination as to whether or not agency is carrying out lawful functions for which it was created. Frazier v. State, 504 So. 2d 675, 1987 Miss. LEXIS 2394 (Miss. 1987).

Attorney General’s refusal to bring suit against private contractor for municipal separate school district for alleged damages resulting from the alleged faulty construction of a district’s school building does not deprive the school of the right to bring the action and the Attorney General is warranted in refusing to bring the action where the subject matter of the allegations applies solely to one isolated contract on a single school building. Grenada Municipal Separate School Dist. v. Jesco, Inc., 449 So. 2d 226, 1984 Miss. LEXIS 1707 (Miss. 1984).

A school district was expressly and impliedly, both by statute and case law, authorized to file and pursue a claim for damages resulting from the alleged faulty construction of a school building against the contractor, the architect, the bonding company, the subcontractors, and the furnishers of building materials, under §11-45-11, since the district had responsibility for the erection, repairing and equipping of school facilities pursuant to §37-7-619 [Repealed], and since §7-5-1 did not require that the action be brought by the Attorney General, in that the subject matter of the allegations was an isolated contract and its alleged breach resulting in a defective school roof, which was hardly a matter of state-wide interest. Grenada Municipal Separate School Dist. v. Jesco, Inc., 449 So. 2d 226, 1984 Miss. LEXIS 1707 (Miss. 1984).

The Attorney General was authorized to assume control of the defense of a racial discrimination suit against the Board of Trustees of State Institutions of Higher Learning and the entire state university and college system, and the Board was without power to engage private counsel to represent its interests independently. Wade v. Mississippi Cooperative Extension Service, 392 F. Supp. 229, 1975 U.S. Dist. LEXIS 12817 (N.D. Miss. 1975).

This section is not unconstitutional for lack of standards, nor does it vest in the attorney general arbitrary power too vague or unreviewable by courts to survive constitutional scrutiny. Wade v. Mississippi Cooperative Extension Service, 392 F. Supp. 229, 1975 U.S. Dist. LEXIS 12817 (N.D. Miss. 1975).

§ 7-5-3. Deputy attorney general.

There shall be no more than two (2) deputy attorneys general whose qualifications shall be the same as that of the Attorney General, who shall be appointed by the Attorney General to serve at his will and pleasure and whose compensation shall be fixed by the Legislature. The Attorney General may, in writing filed with the office of the Secretary of State, designate the deputy attorneys general to perform any duties and powers conferred on the Attorney General and to serve in his place and stead on any nonconstitutional board or commission for a particular meeting or series of called or regular meetings; and on such boards or commissions the deputy attorney general’s vote, decision or signature thereon shall have the full force and effect and shall be legal and binding on the State of Mississippi as if the Attorney General had personally participated in such meeting or meetings.

HISTORY: Codes, 1930, § 3655; 1942, § 3826; Laws, 1930, ch. 154; Laws, 1970, ch. 348, § 1; Laws, 1985, ch. 347, eff from and after July 1, 1985.

Cross References —

Oath of office, see Miss. Const. Art. 14, § 268.

Before whom oath of office is to be taken, see §25-1-9.

Place of filing of oath of office, see §25-1-11.

Requirement of state officials to make guaranty or surety bonds, see §25-1-13.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Attorney General § 12-14, 37.

CJS.

7A C.J.S., Attorney General §§ 20-35, 39, 40.

§ 7-5-5. Assistants to the attorney general.

  1. The Attorney General shall appoint nine (9) competent attorneys, each of whom shall be designated as an assistant attorney general. The assistants shall each possess all of the qualifications required by law of the Attorney General and shall have power and authority under the direction and supervision of the Attorney General to perform all of the duties required by law of that officer; and each shall be liable to the pains and penalties to which the Attorney General is liable. The assistants shall serve at the will and pleasure of the Attorney General, and they shall devote their entire time and attention to the duties pertaining to the department of justice as required by the general laws. The compensation of all assistants authorized by law shall be fixed by the Attorney General not to exceed the compensation fixed by law.
    1. The Attorney General shall designate three (3) of the assistant attorneys general authorized under subsection (1) of this section to devote their time and attention primarily to defending and aiding in the defense in all courts of any suit, filed or threatened, against the State of Mississippi, against any subdivision thereof, or against any agency or instrumentality of the state or subdivision, including all elected officials and any other officer or employee thereof. When the circumstances permit, the assistants may perform any of the Attorney General’s powers and duties, including, but not limited to, engaging in lawsuits outside the state when in his opinion this would help bring about the equal application of federal laws and court decisions in every state and guaranteeing equal protection of the laws as guaranteed every citizen by the United States Constitution.
    2. The Attorney General may employ outside counsel as special assistant attorneys general on a fee or contract basis; the Attorney General shall be the sole judge of the compensation in such cases except as otherwise provided in Section 7-5-8.
      1. Any contract for services of outside counsel shall require current and complete written time and expense records that describe in detail the time, in increments of no greater than one tenth (1/10) of an hour, and money spent each day in performance of the contract.
      2. On conclusion of the matter for which the outside legal services were obtained, outside counsel shall provide a complete written statement of all fees and expenses, and the final complete time and expense records.
  2. The Attorney General may discharge any assistant attorney general or special assistant attorney general at his pleasure and appoint another in his stead. The assistant attorneys general shall devote their entire time and attention to the duties pertaining to the Department of Justice under the control and supervision of the Attorney General.

HISTORY: Codes, 1906, § 183; Hemingway’s 1917, § 3471; 1930, § 3656; 1942, §§ 3827, 3827-01, 3827-04; Laws, 1902, ch. 58; Laws, 1929, ch. 15; Laws, 1930, ch. 154; Laws, 1956, ch. 358, § 1; Laws, 1960, ch. 270; Laws, 1962, ch. 487, §§ 1, 4; Laws, 1970, ch. 348, §§ 2, 3; Laws, 2012, ch. 546, § 2, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment rewrote this section.

Cross References —

Appointment and duties of revisor of statutes, see §7-5-11.

Attorney general appointing assistant attorney general to represent state board of funeral service, see §73-11-49.

Attorney general appointing an assistant attorney general to advise public service commission, see §77-3-9.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Attorney General §§ 12-14, 37.

CJS.

7A C.J.S., Attorney General §§ 26-35, 39, 40.

§ 7-5-7. Outside counsel and special investigators.

  1. The Governor may engage outside counsel on a noncontingent fee basis to assist the Attorney General in cases to which the state is a party when, in his opinion, the interest of the state requires it, subject to the action of the Legislature in providing compensation for such services not to exceed recognized bar rates for similar services.
    1. The Attorney General is hereby authorized and empowered to appoint and employ outside counsel, on a fee or salary basis not to exceed recognized bar rates for similar services, to assist the Attorney General in the preparation for, prosecution, or defense of any litigation in the state or federal courts or before any federal commission or agency in which the state is a party or has an interest. The Attorney General may designate the outside counsel as special assistant Attorney General.
    2. If the compensation agreed upon will be governed by a contingency fee contract, that contract must conform with the requirements of Section 7-5-8.
  2. The Attorney General may also employ special investigators on a per diem or salary basis, to be agreed upon at the time of employment, for the purpose of interviewing witnesses, ascertaining facts, or rendering any other services that may be needed by the Attorney General in the preparation for and prosecution of suits by or against the State of Mississippi, or in suits in which the Attorney General is participating on account of same being of statewide interest.
  3. The Attorney General may pay travel and other expenses of employees and appointees under this chapter in the same manner and amount as authorized by law for the payment of travel and expenses of state employees and officials.
  4. The compensation of appointees and employees under this chapter shall be paid out of the Attorney General’s contingent fund, or out of any other funds appropriated to the Attorney General’s office.

HISTORY: Codes, 1880, § 2643; 1892, § 2166; 1906, § 2382; Hemingway’s 1917, § 4774; 1930, § 3677; Laws, 1942, §§ 3829.5, 3848; Laws, 1958, ch. 290, § 1; Laws, 2012, ch. 546, § 3, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment rewrote this section.

Cross References —

A provision authorizing governor to order suits in foreign jurisdictions, see §7-1-33.

Creation of the Medicaid fraud control unit, see §43-13-219.

RESEARCH REFERENCES

ALR.

Validity, under state law, of appointment of independent special prosecutor to handle political or controversial prosecutions or investigations of persons other than regular prosecutors. 84 A.L.R.3d 29.

Validity, under state law, of appointment of special prosecutor where regular prosecutor is charged with, or being investigated for, criminal or impeachable offense. 84 A.L.R.3d 115.

JUDICIAL DECISIONS

1. In general.

Neither governor nor land commissioner can fix compensation of attorney so employed. State ex rel. Brown v. Poplarville Sawmill Co., 119 Miss. 432, 81 So. 124, 1919 Miss. LEXIS 21 (Miss. 1919), overruled, Solomon v. Continental Baking Co., 174 Miss. 890, 166 So. 376, 165 So. 607, 1936 Miss. LEXIS 215 (Miss. 1936).

§ 7-5-8. Congtingent fee contracts with outside counsel.

  1. Before entering into a contingency fee contract with outside counsel, the state, an arm or agency of the state, or a statewide elected officer acting in his official capacity must first make a written determination that contingency fee representation is both cost-effective and in the public interest. The required written determination shall include specific findings for each of the following factors:
    1. Whether there exist sufficient and appropriate legal and financial resources within the Attorney General’s office to handle the matter.
    2. The time and labor required; the novelty, complexity, and difficulty of the questions involved; and the skill requisite to perform the attorney services properly.
    3. The geographic area where the attorney services are to be provided.
    4. The amount of experience desired for the particular kind of attorney services to be provided and the nature of the outside attorney’s experience with similar issues or cases.
    1. The state, an arm or agency of the state, or a statewide elected officer acting in his official capacity may not enter into a contingency fee contract that provides for the outside attorney to receive a contingency fee, exclusive of reasonable costs and expenses incurred in connection with the case, which is in excess of the following:
      1. Twenty-five percent (25%) of any recovery of up to Ten Million Dollars ($10,000,000.00); plus
      2. Twenty percent (20%) of any portion of such recovery between Ten Million Dollars ($10,000,000.00) and Fifteen Million Dollars ($15,000,000.00); plus
      3. Fifteen percent (15%) of any portion of such recovery between Fifteen Million Dollars ($15,000,000.00) and Twenty Million Dollars ($20,000,000.00); plus
      4. Ten percent (10%) of any portion of such recovery between Twenty Million Dollars ($20,000,000.00) and Twenty-five Million Dollars (25,000,000.00); plus
      5. Five percent (5%) of any portion of such recovery exceeding Twenty-five Million Dollars ($25,000,000.00).
    2. Except as provided in subsection (3) of this section, a contingency fee shall not exceed an aggregate of Fifty Million Dollars ($50,000,000.00), exclusive of reasonable costs and expenses incurred in connection with the case, and irrespective of the number of lawsuits filed or the number of attorneys retained to achieve the recovery.
    3. A contingency fee shall not be based on penalties or civil fines awarded or any amounts attributable to penalties or civil fines.
  2. The limits on fees set forth in subsection (2) of this section shall not apply if:
    1. The state, an arm or agency of the state, or a statewide elected officer acting in his official capacity makes a written determination stating the reasons why a greater fee is necessary, proper, and in the best interests of the state in a particular case; and
    2. The Outside Counsel Oversight Commission approves any terms of the contingency contract that exceed the limits set forth in subsection (2) of this section.
  3. The Outside Counsel Oversight Commission shall consist of the Governor, the Lieutenant Governor, and the Secretary of State; actions of the commission shall be taken by majority vote. Appeal from a decision of the Outside Counsel Oversight Commission shall be to any court of competent jurisdiction.
    1. Copies of any executed contingency fee contract and the applicable written determination to enter into a contingency fee contract with the outside attorney shall be posted on the Attorney General’s website for public inspection within five (5) business days after the date the contract is executed unless the state, arm or agency of the state, or statewide elected officer retaining outside counsel makes a determination, subject to the approval of the Outside Counsel Oversight Commission, that to do so would negatively affect the state’s interest, and shall remain posted on the website for the duration of the contingency fee contract, including any extensions or amendments to the contract.
    2. If the determination is made and duly approved that posting the contract will negatively affect the interests of the state, the contract will be posted on the Attorney General’s website within five (5) days of the occurrence of the earliest of the following:
      1. Filing of the lawsuit for which the contract was executed;
      2. Entry of appearance for any pending matter for which the contract was executed; or
      3. From the time the outside attorney engages in any substantive action on behalf of the state relative to the subject matter for which the contract was executed.
    3. Any payment of contingency fees shall be posted on the Attorney General’s website within fifteen (15) days after the payment of the contingency fees to the outside attorney and shall remain posted on the website for at least one (1) year after the date payment is made.
  4. An outside attorney under contract to provide services to the state on a contingency fee basis shall, from the inception of the contract until not less than four (4) years after the contract expires or is terminated, maintain detailed current records, including documentation of all expenses, disbursements, charges, credits, underlying receipts and invoices, and other financial transactions that concern the providing of attorney services. In addition, the outside attorney shall maintain detailed contemporaneous time records for the attorneys and paralegals working on the matter in increments of no greater than one-tenth (1/10) of an hour, and shall promptly provide these records to the Attorney General upon request.
    1. If an arm or agency of the state or a statewide elected officer contracts for outside legal counsel pursuant to Section 7-5-39(3) on a contingency fee basis, the arm or agency of the state or the statewide elected officer shall provide complete and timely information to the Office of the Attorney General as to every requirement of this section for inclusion in the report under this section. The Office of the Attorney General shall post the information as received on its website within five (5) days of receipt.
    2. The arm or agency of the state or statewide elected official responsible for retaining outside counsel shall provide complete and timely information to the Office of the Attorney General as to every requirement of Section 7-5-21 for inclusion in the docket required by that section.

HISTORY: Laws, 2012, ch. 546, § 4, eff from and after July 1, 2012.

Cross References —

State agencies and public officials providing information about the agency or office to the public on a website are required to regularly review and update that information, see §25-1-117.

§ 7-5-9. Additional employees.

The attorney general shall have the power to employ a suitable and competent person or persons who possess professional skill and/or expert knowledge when such employment shall be necessary in order to enable him to efficiently perform the official duties imposed upon him by law, and he may pay such person or persons reasonable compensation as may be agreed upon, provided such compensation shall not exceed the compensation usually paid for similar services by private employers of such persons. The compensation and necessary expenses of such employees shall be paid out of the attorney general’s contingent fund or out of funds especially appropriated for such purposes.

HISTORY: Codes, 1930, § 3658; 1942, § 3829; Laws, 1930, ch. 154.

§ 7-5-11. Statutory Advisor.

There is created the position of the Mississippi Statutory Advisor. The duties of the statutory advisor shall be to study, compare, and analyze the statute laws of this state and make report on his work to the Joint Committee on the Compilation, Revision and Publication of Legislation, calling particular attention to errors, duplications, and conflicts found therein, along with recommendations for such corrections thereof as deemed advisable. It shall also be his duty to advise and consult with the joint committee and its counsel in regard to any of the statutes of this state and of the other states or any act of Congress, and on request of any member of the Legislature, he shall give written opinions in regard to the legality and effect of any such statute. Upon request, he shall advise and counsel with legislators in regard to the preparation of any proposed law or resolution for the consideration of the Legislature. At the request of any such member, he shall secure copies of any general law from the other states and give such legislator his opinion thereon and any other information in connection therewith that such legislator may desire in connection with his duties.

The statutory advisor shall be an assistant attorney general, appointed by the Attorney General, in addition to the assistant attorneys general authorized by law, in the same manner and under the same procedure as assistant attorneys general are appointed. His duties, in addition to the duties prescribed herein, shall be the same as that of assistant attorneys general, and his compensation shall be the same, and paid in like manner, as that of assistant attorneys general.

HISTORY: Codes, 1942, § 3828-01; Laws, 1944, ch. 264, §§ 1, 2; Laws, 1950, ch. 200 (2d paragraph); Laws, 1996, ch. 502, § 20; Laws, 1998, ch. 546, § 16, eff from and after July 1, 1998.

Cross References —

Duties of the Revisor of Statutes with respect to amendments to the constitution by voter initiative, see §§23-17-1 et seq.

Amendments to the constitution by voter initiative, see §§23-17-1 et seq.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Attorney General §§ 12-14, 37.

CJS.

7A C.J.S., Attorney General §§ 20-35, 39, 40.

§ 7-5-13. Additional assistants to handle legal affairs of Highway Commission.

The attorney general may, with the approval of the chief justice of the supreme court, appoint not more than two (2) competent attorneys, the number to be appointed to be fixed by the highway commission, each of whom shall be designated assistant attorney general, who shall be assigned specifically to the handling of the legal affairs of the state highway commission. Said assistants shall possess all of the qualifications required by law of the attorney general, shall have power and authority under the direction and supervision of the attorney general to perform all the duties required of that office, and shall be liable to all the pains and penalties to which the attorney general is liable. The attorney general may discharge any such assistant at his pleasure and appoint another in his stead. The attorney general shall fix the annual salary of each of the additional assistant attorneys general appointed under the provisions hereof at such sum as he may deem proper, not to exceed the maximum annual salary fixed by law for assistant attorneys general, said salary to be paid monthly from funds of the state highway commission. The assistant attorneys general shall devote their entire time and attention to the duties pertaining to the department of justice and the legal affairs of the state highway commission under the control and direction of the attorney general.

HISTORY: Codes, 1942, § 3827-11; Laws, 1966, ch. 494, § 1, eff from and after July 1, 1966.

Editor’s Notes —

Section 65-1-1 provides that whenever the term “State Highway Commission,” or the term “commission” meaning the State Highway Commission, appears in the laws of this state, it shall mean the Mississippi Transportation Commission.

§ 7-5-15. Secretaries.

The attorney general is authorized and empowered to employ such secretaries as he may deem necessary for the proper administration of the duties required of his office, and to fix their salaries in such amount as he may deem proper within funds appropriated for such purpose.

HISTORY: Codes, 1930, § 3659; 1942, §§ 3827-02, 3830, 3830.5; Laws, 1930, ch. 154; Laws, 1948, ch. 220; Laws, 1952, ch. 179; Laws, 1958, ch. 290, § 2; Laws, 1962, ch. 487, § 2, eff from and after passage (approved June 1, 1962).

§ 7-5-17. Office hours.

The attorney general shall be assigned an office at the capitol and shall keep the same open Monday through Friday for not less than eight hours each day. He and his assistants shall be there for business during said hours with the exception of such time when the attorney general or his assistants may be required to conduct the state’s business at other locations.

HISTORY: Codes, 1892, § 188; 1906, § 194; Hemingway’s 1917, § 3482; 1930, § 3660; 1942, § 3831; Laws, 1904, ch. 137; Laws, 1930, ch. 154; Laws, 1964, ch. 542, § 1, eff from and after ten days after passage (approved June 11, 1964).

§ 7-5-19. Office space, supplies, and equipment.

In the event adequate office space for the use of the attorney general cannot be provided either in the state capitol building or the state office building to accommodate the additional authorized staff, the attorney general is hereby authorized to rent, on an annual or month-to-month basis on such terms as he may think proper, such office space as may be necessary in the city of Jackson to accommodate the additional enlarged staff, and to purchase such necessary office supplies and equipment as may be needed for the proper administration of said offices.

HISTORY: Codes, 1942, § 3827-03; Laws, 1962, ch. 487, § 3, eff from and after passage (approved June 1, 1962).

§ 7-5-21. To keep a docket.

The Attorney General shall keep a docket of all causes in which he is required to appear, whether through his office or through outside counsel, which is a public record and must show the full style of the case, the cause number of the action, the county, district and court in which the causes have been instituted and tried, and whether the case is civil or criminal. If civil, the docket must show the nature of the demand, the stage of the proceedings, the name and address of any outside counsel, a description of the fee arrangement with any outside counsel, a memorandum of the judgment when prosecuted to judgment, any process issued thereon, whether satisfied or not, and if not satisfied, the return of the sheriff. If criminal, the docket must show the nature of the crime, the mode of prosecution, the stage of the proceedings, a memorandum of the sentence when prosecuted to a sentence, the execution thereof, if executed, and, if not executed, the reasons of delay or prevention.

HISTORY: Codes, 1892, § 181; 1906, § 187; Hemingway’s 1917, § 3475; 1930, § 3661; 1942, § 3832; Laws, 2012, ch. 546, § 5, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment rewrote the first sentence, which read: “The attorney general shall keep a docket of all causes in which he is required to appear, which must at all reasonable times be open to the inspection of the public and must show the county, district, and court in which the causes have been instituted and tried, and whether they be civil or criminal”; and inserted “the name and address of any outside counsel, a description of the fee arrangement with any outside counsel” in the second sentence.

§ 7-5-23. To keep an opinion-book.

The attorney general shall keep an “opinion-book”, in which he shall record or cause to be recorded each and every opinion given by him, or by his assistants, in pursuance of law. Each of his opinions shall be prefaced with a clear and concise statement of the facts upon which it is predicated. The “opinion-book” shall be kept well indexed, both as to subject matters and parties.

HISTORY: Codes, 1892, § 182; 1906, § 188; Hemingway’s 1917, § 3476; 1930, § 3662; 1942, § 3833; Laws, 1886, p. 46.

§ 7-5-25. To give opinions in writing.

The Attorney General shall give his opinion in writing, without fee, to the Legislature, or either house or any committee thereof, and to the Governor, the Secretary of State, the Auditor of Public Accounts, the State Treasurer, the Superintendent of Public Education, the Insurance Commissioner, the Commissioner of Agriculture and Commerce, the State Geologist, the State Librarian, the Director of Archives and History, the Adjutant General, the State Board of Health, the Commissioner of Corrections, the Public Service Commission, Chairman of the State Tax Commission, the State Forestry Commission, the Transportation Commission, and any other state officer, department or commission operating under the law, or which may be hereafter created; the trustees and heads of any state institution, the trustees and heads of the universities and the state colleges, the district attorneys, the boards of supervisors of the several counties, the sheriffs, the chancery clerks, the circuit clerks, the superintendents of education, the tax assessors, county surveyors, the county attorneys, the attorneys for the boards of supervisors, mayor or council or board of aldermen of any municipality of this state, and all other county officers (and no others), when requested in writing, upon any question of law relating to their respective offices.

When any officer, board, commission, department or person authorized by this section to require such written opinion of the Attorney General shall have done so and shall have stated all the facts to govern such opinion, and the Attorney General has prepared and delivered a legal opinion with reference thereto, there shall be no liability, civil or criminal, accruing to or against any such officer, board, commission, department or person who, in good faith, follows the direction of such opinion and acts in accordance therewith unless a court of competent jurisdiction, after a full hearing, shall judicially declare that such opinion is manifestly wrong and without any substantial support. However, if a court of competent jurisdiction makes such a judicial declaration about a written opinion of the Attorney General that applies to acts or omissions of any licensee to which Section 63-19-57, 75-67-137 or 75-67-245 applies, and the licensee has acted in conformity with that written opinion, the liability of the licensee shall be governed by Section 63-19-57, 75-67-137 or 75-67-245, as the case may be. No opinion shall be given or considered if the opinion is given after suit is filed or prosecution begun.

HISTORY: Codes, 1892, § 183; 1906, § 189; Hemingway’s, 1917, § 3477; 1930, § 3663; 1942, § 3834; Laws, 1930, ch. 154; Laws, 1940, ch. 249; Laws, 1978, ch. 458, § 7; Laws, 1997, ch. 332, § 14, eff from and after passage (approved March 17, 1997).

Editor’s Notes —

Section 7-7-2 provides that the words ‘State Auditor of Public Accounts,’ ‘State Auditor’ and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term ‘State Fiscal Officer’ appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Section 27-3-4 provides that the terms “ ‘Chairman of the Mississippi State Tax Commission,’ ‘Chairman of the State Tax Commission,’ “Chairman of the Tax Commission’ and ‘chairman’ appearing in the laws of this state in connection with the performance of the duties and functions by the Chairman of the Mississippi State Tax Commission, the Chairman of the State Tax Commission or the Chairman of the Tax Commission shall mean the Commissioner of Revenue of the Department of Revenue.”

Cross References —

Attorney general’s opinion on proposed amendments to municipal charters, see §21-17-9.

Opinions of the attorney general on ethical questions concerning individual legislators, see §25-4-18.

Powers and duties of attorney general as attorney for state tax commission, see §29-1-137.

Attorney general advising superintendent of public education, see §37-3-11.

OPINIONS OF THE ATTORNEY GENERAL

Approval of local government contracts is not proper function of opinions of Attorney General’s office under Miss. Code Section 7-5-25; rather, Attorney General’s office offers opinion on specific issues which address city’s fundamental authority to entertain contracts relating to sale of its real property; office does not consider adequacy of consideration relating to these transactions, since such requires factual finding rather than presenting question of law; furthermore, office does not purport to offer any opinion as to title or interest, if any, which various parties own. 1993 Miss. Op. Att'y Gen. 986.

Pursuant to Section 7-5-25, opinions of the Attorney General are issued on questions of state law for future guidance of those entitled to receive them; an Attorney General’s opinion can neither validate nor invalidate a past action of an officer or agency, and operates prospectively only. 2002 Miss. Op. Att'y Gen. 662.

Opinions of the Attorney General are issued on questions of law for the future guidance of those officials entitled to receive them. An Attorney General’s opinion can neither validate nor invalidate past action of an officer or agency. 2003 Miss. Op. Att'y Gen. 263.

If a constable requests and receives an official opinion from the attorney general, the constable, as the requestor, would be shielded from civil and criminal liability if, in good faith, the constable acted in accordance with the opinion. 2006 Miss. Op. Att'y Gen. 310.

There is no authority for a county to pay delinquent land taxes or to bid on or purchase real property at a county tax sale. 2007 Miss. Op. Att'y Gen. 38, 2007 Miss. AG LEXIS 19.

If acts of a student, although not rising to the level of a felony, are such that the student poses a threat to the safety of himself or others or will disrupt the educational process at the Alternative School, then the School Board may remove the student from the school system altogether. If a compulsory-school-age child is expelled from the Alternative School for criminal or violent behavior, the school district must refer the case to the youth court if probable cause exists. 2007 Miss. Op. Att'y Gen. 25, 2007 Miss. AG LEXIS 1.

A homestead exemption claimant who is a bona fide resident of Mississippi, who owns and is occupying a home legally assessed on the land roll, but is displaying a license plate from another state on a vehicle, should be removed from the homestead exemption roll until such time he or she submits proof of full compliance with the Mississippi road and bridge privilege tax laws. 2007 Miss. Op. Att'y Gen. 162, 2007 Miss. AG LEXIS 65.

A full-time firefighter, like all other municipal officers and employees, is prohibited from being a commissioner of the municipal housing authority under Miss. Code Ann. §43-33-7. The appointment of a spouse of a member of the board of aldermen as a commissioner of the municipal housing authority violates the Nepotism Statute, Miss. Code Ann. §25-1-53, except that a person serving as commissioner prior to election of their spouse to the board of aldermen may be reappointed. 2007 Miss. Op. Att'y Gen. 130, 2007 Miss. AG LEXIS 103.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Attorney General § 10.

CJS.

7A C.J.S., Attorney General §§ 65-73.

JUDICIAL DECISIONS

1. In general.

2. Contact in writing.

1. In general.

The statutory requirement that no member of the board of chiropractic examiners can be a stockholder in or member of the faculty or board of trustees of any school of chiropractic was not violated by a member who was listed in the bulletin of a chiropractic college as a member of its board of trustees and a visiting lecturer where, inter alia, he declined the invitation to serve, he never attended any meetings of the board and did not participate as a member of the faculty or deliver any lectures to classes; the introduction in evidence of an opinion by the attorney general which was rendered after the filing of this action, although contrary to statute, was harmless error. State ex rel. Smith v. Morgan, 361 So. 2d 338, 1978 Miss. LEXIS 2359 (Miss. 1978).

Where district attorney was serving three counties, he was not precluded from maintaining mandamus proceedings on behalf of one of such counties to compel motor vehicle comptroller to pay over certain funds to county out of gasoline tax collections in excess of the share which comptroller was willing to concede. McCullen v. State, 217 Miss. 256, 63 So. 2d 856, 1953 Miss. LEXIS 429 (Miss. 1953).

Right to bring a mandamus action on behalf of Hancock county, to compel the state highway commission to appraise and reimburse such county for its proportionate value of a bridge, connecting Hancock and Harrison counties, which had been taken over by the commission, was not in the attorney general exclusively, but the district attorney of the judicial district in which Hancock county is located also had such right, and could maintain the action in Hinds county. State ex rel. Cowan v. State Highway Com., 195 Miss. 657, 13 So. 2d 614, 1943 Miss. LEXIS 120 (Miss. 1943).

The courts will not undertake to control the attorney general in the matter of his official opinion. Woodbury v. McClurg, 78 Miss. 831, 29 So. 514, 1901 Miss. LEXIS 131 (Miss. 1901).

2. Contact in writing.

Where a city official merely spoke with the Attorney General’s office by telephone and the Attorney General’s office did not render a written opinion with regard to the particular facts of the matter at issue, the city could not successfully argue for only prospective application of the court’s construction of the statute at issue. City of Durant v. Laws Constr. Co., 721 So. 2d 598, 1998 Miss. LEXIS 391 (Miss. 1998).

An attorney general’s opinion, itself infected with unconstitutional state action in attempting to support the action of a school board in establishing a racially segregated private school, cannot be relied on to justify an unconstitutional action, despite statutory language exonerating persons acting in good faith in accordance therewith. United States v. Tunica County School Dist., 323 F. Supp. 1019, 1970 U.S. Dist. LEXIS 10896 (N.D. Miss. 1970), aff'd, 440 F.2d 377, 1971 U.S. App. LEXIS 11198 (5th Cir. Miss. 1971).

§ 7-5-27. To approve accounts against the state.

All accounts against the state subject to allowance by the supreme court shall be presented to the attorney general for approval. His opinion, or that of his assistant, concerning the validity of the same and whether it should be allowed or disallowed, shall be obtained in writing and presented to the court before the same shall be allowed by said court.

HISTORY: Codes, Hutchinson’s 1848, ch. 21, art. 3 (2); 1857, ch. 6, art. 69; 1871, § 165; 1880, § 254; 1892, § 191; 1906, § 197; Hemingway’s 1917, § 3485; 1930, § 3664; 1942, § 3835.

Cross References —

Supreme Court making allowance for supplying office with books, stationery, furniture, and presses, see §9-3-23.

Attorney general’s duty as to execution of land deeds, see §55-3-1.

Attorney general giving approval to motor vehicle dealer contracts, see §63-17-131.

§ 7-5-29. To attend the Supreme Court.

The attorney general shall attend the supreme court, in person or by his assistant, and prosecute and defend therein all causes to which the state or any officer thereof in his official capacity is a party, and all causes to which any county may be a party unless the interest of the county be adverse to the state, to some officer thereof acting in his official capacity, or to some other county.

HISTORY: Codes, Hutchinson’s 1848, ch. 21, art. 3 (1); 1857, ch. 6, art. 67; 1871, § 163; 1880, § 251; 1892, § 178; 1906, § 184; Hemingway’s 1917, § 3472; 1930, § 3665; 1942, § 3836.

RESEARCH REFERENCES

Law Reviews.

Ray, Constitutional and statutory authority of the Attorney General to prosecute actions. 59 Miss. L. J. 165, Spring, 1989.

JUDICIAL DECISIONS

1. In general.

Right to bring a mandamus action on behalf of Hancock county, to compel the state highway commission to appraise and reimburse such county for its proportionate value of a bridge, connecting Hancock and Harrison counties, which had been taken over by the commission, was not in the attorney general exclusively, but the district attorney of the judicial district in which Hancock county is located also had such right, and could maintain the action in Hinds county. State ex rel. Cowan v. State Highway Com., 195 Miss. 657, 13 So. 2d 614, 1943 Miss. LEXIS 120 (Miss. 1943).

Attorney general may employ counsel to represent him in proceeding to enjoin appeal from tax assessor. Edward Hines Yellow Pine Trustees v. Knox, 144 Miss. 560, 108 So. 907, 1926 Miss. LEXIS 336 (Miss. 1926).

Although attorney general may, at his own expense employ counsel to assist in appeal from tax assessment, he cannot bind state or taxing district to pay for such service. Edward Hines Yellow Pine Trustees v. Knox, 144 Miss. 560, 108 So. 907, 1926 Miss. LEXIS 336 (Miss. 1926).

Attorney general has no authority to appeal from judgment of the circuit court on appeal from the board of supervisors in a tax proceeding. Board of Sup'rs v. Guaranty Loan, Trust & Banking Co., 117 Miss. 132, 77 So. 955, 1918 Miss. LEXIS 156 (Miss. 1918).

§ 7-5-31. Failure to attend Supreme Court.

Should the attorney general fail to attend, in person or by his assistant, any term of the supreme court, the court shall appoint some attorney to act for the state in place of the attorney general. The person so appointed shall receive such compensation as the court may allow, not exceeding one fourth of the annual salary of the attorney general, payable out of his salary; and, on production of the order of the court making said allowance, the auditor shall issue his warrant on the treasurer for the amount and shall charge the same to the account of the attorney general.

HISTORY: Codes, Hutchinson’s 1848, ch. 21, art. 3(1); 1857, ch. 6, art. 67; 1871, § 163; 1880, § 251; 1892, § 189; 1906, § 195; Hemingway’s 1917, § 3483; 1930, § 3666; 1942, § 3837.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Deduction from salary for judge’s absence from court, see §25-3-57.

§ 7-5-33. To enforce judgments and pay over collections.

After judgment in any cause represented by him, the attorney general shall direct the issuing of such process as may be necessary to carry the same into execution. He shall account for and pay over to the proper officer all moneys which may come into his possession belonging to the state or any subdivision thereof.

HISTORY: Codes, 1892, § 179; 1906, § 185; Hemingway’s 1917, § 3473; 1930, § 3667; 1942, § 3838.

Cross References —

Suits by and against the state, see §§11-45-1 et seq.

Procedures for execution on judgment, see §§13-3-113 et seq.

RESEARCH REFERENCES

Law Reviews.

Ray, Constitutional and statutory authority of the Attorney General to prosecute actions. 59 Miss. L. J. 165, Spring, 1989.

§ 7-5-35. May institute and prosecute suits to vacate fraudulent conveyances.

When it may be necessary or proper for the enforcement or collection of any judgment or debt in favor of the state, or any officer thereof in his official capacity, or of any county, the attorney general shall institute and prosecute in behalf of the creditor a suit or suits to set aside and annul any conveyance or other device fraudulently made by the debtor, or anyone for him, to hinder, delay, or defraud the creditor.

HISTORY: Codes, 1892, § 180; 1906, § 186; Hemingway’s 1917, § 3474; 1930, § 3668; 1942, § 3839.

Cross References —

Attorney general giving approval to district attorney to prosecute suits to vacate fraudulent conveyances, see §25-31-25.

Authorization to prosecute suits for the recovery of land, see §29-1-9.

Powers and duties in connection with consumer protection, see §§75-24-1 et seq.

§ 7-5-37. To prosecute suits.

The attorney general shall, at the request of the governor or other state officer, in person or by his assistant, prosecute suit on any official bond, or any contract in which the state is interested, upon a breach thereof, and prosecute or defend for the state all actions, civil or criminal, relating to any matter connected with either of the state offices. He may require the service or assistance of any district attorney in and about such matters or suits.

HISTORY: Codes, 1892, § 185; 1906, § 191; Hemingway’s 1917, § 3479; 1930, § 3669; 1942, § 3840.

Cross References —

Quo warranto proceedings by information brought by attorney general in the name of the state, see §§11-39-1 et seq.

Attorney general prosecuting suits concerning public land, see §29-1-7.

Powers and duties of attorney general acting as attorney for state tax commission, see §29-1-137.

Attorney general institution of action to compel compliance with sixteenth sections and lieu lands statutes, see §29-3-9.

Action by attorney general to restrain or prevent operation of institution for aged or infirm without license, see §43-11-27.

Investigation and prosecution under the Medicaid Control Fraud Act, see §§43-13-201 et seq.

Prosecution of violations under Medicaid Fraud Control Act, see §§43-13-221.

Suits for violation of anti-trust laws, see §75-21-7.

Suit by attorney general to enjoin violations of electric power association law, see §77-5-509.

Attorney general applying to chancery court for receivership of burial associations, see §83-37-31.

Attorney general obtaining injunction against common nuisance places wherein liquor is found, see §99-27-23.

Suit by attorney general to compel carriers to keep records of liquor deliveries, see §99-27-31.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Attorney General §§ 16 et seq.

CJS.

7A C.J.S., Attorney General §§ 74-78.

Law Reviews.

Ray, Constitutional and statutory authority of the Attorney General to prosecute actions. 59 Miss. L. J. 165, Spring, 1989.

JUDICIAL DECISIONS

1. In general.

The attorney general is vested the authority and duty to maintain and preserve the lawfully enacted statutes of the state relating to insurance by restraining violations thereof, and there is no prohibition against the attorney general joining with the insurance commissioner in a bill of complaint for the enforcement of the insurance statutes. Gandy v. Reserve Life Ins. Co., 279 So. 2d 648, 1973 Miss. LEXIS 1489 (Miss. 1973).

The attorney general is a constitutional officer possessed of all the power and authority vested in such an official at common law, and, in addition, such as have been conferred upon him by statute, including the right to institute, conduct, and maintain all suits necessary for the enforcement of the laws of the state, the preservation of order, and protection of public rights, which right is not confined to enforcement of the criminal laws but applies also to all matters of state-wide public interest in any of the courts of the state. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

The attorney general was the proper officer to bring a suit on behalf of the state to recover for wrongful removal of sand and gravel from tide water lands, and judgment of dismissal in the former action involving the same subject matter brought by the state tax collector did not constitute res judicata, or estop the attorney general since the tax collector was not authorized to bring such suit. State ex rel. Rice v. Stewart, 184 Miss. 202, 184 So. 44, 1938 Miss. LEXIS 306 (Miss. 1938).

Attorney general enjoining contractors repairing old capitol, at request of two members of capitol commission, held not liable to contractors whether or not he acted wilfully or maliciously. Semmes v. Collins, 120 Miss. 265, 82 So. 145, 1919 Miss. LEXIS 85 (Miss. 1919).

Attorney general has no authority to appeal from judgment of circuit court on appeal from board of supervisors in a tax proceeding. Board of Sup'rs v. Guaranty Loan, Trust & Banking Co., 117 Miss. 132, 77 So. 955, 1918 Miss. LEXIS 156 (Miss. 1918).

Suits in behalf of the state on the bond of the state treasurer may be brought by the attorney general of his own motion without the co-operation of the district attorney. Miller v. State, 69 Miss. 112, 12 So. 265, 1891 Miss. LEXIS 105 (Miss. 1891).

§ 7-5-39. To represent the state and state officers in suits; notice of civil legal action; retention of outside counsel under certain circumstances.

  1. Except as otherwise provided by law, the Attorney General shall represent the state, in person or by his assistant, as counsel in all suits against the state in other courts or the Supreme Court at the seat of government, and he shall, in like manner, act as counsel for any of the state officers in suits brought by or against them in their official capacity, touching any official duty or trust.
  2. No civil legal action on behalf of the state, any arm or agency of the state, or any statewide elected officer acting in his official capacity may be taken until seven (7) working days’ written notice of the proposed legal action is given to the statewide elected officer or proper person in charge of the arm or agency unless irreparable injury to the state would result by waiting for the expiration of the seven-day period.
    1. The Attorney General shall authorize retention of independent counsel from outside his office by an arm or agency of the state or a statewide elected officer acting in his official capacity if the Attorney General declines representation when requested.
      1. The Attorney General shall authorize retention of independent counsel from outside his office by an arm or agency of the state or a statewide elected officer acting in his official capacity and shall withdraw from representation of the arm or agency of the state or the statewide elected officer if there is a significant disagreement with the Attorney General as to the legal strategy to be used in the matter, and the Outside Counsel Oversight Commission has first approved the retention of outside counsel.
      2. If an arm or agency of the state or statewide elected officer acting in his official capacity retains outside counsel under this subsection (3), the counsel shall be selected by the arm or agency of the state or the statewide elected officer. Fees of counsel employed on a fee basis shall not exceed recognized bar rates for similar services; any contract for outside counsel employed on a contingency fee basis shall conform to the provisions of Section 7-5-8.
  3. The Attorney General may pursue the collection of any claim or judgment in favor of the state outside of the state.

HISTORY: Codes, 1880, § 252; 1892, § 190; 1906, § 196; Hemingway’s 1917, § 3484; 1930, § 3670; 1942, § 3841; Laws, 2012, ch. 546, § 6, eff from and after July 1, 2012.

Amendment Notes —

The 2012 amendment rewrote the section, which formerly read: “The attorney general shall also represent the state, in person or by his assistant, as counsel in all suits against the state in other courts than the supreme court at the seat of government, and he shall, in like manner, act as counsel for any of the state officers in suits brought by or against them in their official capacity, touching any official duty or trust and triable at the seat of government. He may pursue the collection of any claim or judgment in favor of the state outside of the state.”

Cross References —

Authority of state to bring actions, see §11-45-11.

Prior clearance by Attorney General and State Personnel Board or authorization under this section required for payment of certain claims for legal services; exceptions, see §27-104-105.

Attorney general serving as counsel in unemployment compensation cases, see §71-5-17.

Commissioner of insurance employing attorneys to administer receivership of insurance company, see §83-23-5.

Attorney general being forbidden to advise or defend criminals, see §97-11-3.

RESEARCH REFERENCES

CJS.

7A C.J.S., Attorney General §§ 74-78.

Law Reviews.

Ray, Constitutional and statutory authority of the Attorney General to prosecute actions. 59 Miss. L. J. 165, Spring, 1989.

JUDICIAL DECISIONS

1. In general.

The Attorney General is clothed with full authority to represent the state in a suit against members of a county board of supervisors for the recovery of misappropriated funds. State ex rel. Patterson v. Warren, 254 Miss. 293, 180 So. 2d 293, 1966 Miss. LEXIS 1592 (Miss. 1966).

The Attorney General, chairman of the Mississippi Tax Commission, the state land commissioner, the chancery clerk, and tax collector and the board of supervisors of Wayne County had the authority and the power to appear in the bankruptcy proceedings against a foreign corporation in federal district court for Arkansas district and present the tax claims for adjudication and payment, provided that the time for redeeming the land from the tax sale had not expired when these proceedings took place. Crowe v. Fotiades, 224 Miss. 422, 80 So. 2d 478, 1955 Miss. LEXIS 506 (Miss. 1955), overruled in part, PMZ Oil Co. v. Lucroy, 449 So. 2d 201, 1984 Miss. LEXIS 1676 (Miss. 1984).

The attorney general is a constitutional officer possessed of all the power and authority vested in such an official at common law, and, in addition, such as have been conferred upon him by statute, including the right to institute, conduct, and maintain all suits necessary for the enforcement of the laws of the state, the preservation of order, and protection of public rights, which right is not confined to enforcement of the criminal laws but applies also to all matters of state-wide public interest in any of the courts of the state. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

The attorney general was the proper officer to bring a suit on behalf of the state to recover for wrongful removal of sand and gravel from tide water lands, and judgment of dismissal in a former action involving the same subject matter brought by the state tax collector did not constitute res judicata, or estop the attorney general since the tax collector was not authorized to bring such suit. State ex rel. Rice v. Stewart, 184 Miss. 202, 184 So. 44, 1938 Miss. LEXIS 306 (Miss. 1938).

State revenue agent suing on behalf of county represented county in all phases of litigation and was bound to represent it as to any offset or counterclaim unless the court authorized some other officer to appear in the county’s behalf. Robertson v. Bank of Batesville, 116 Miss. 501, 77 So. 318, 1917 Miss. LEXIS 335 (Miss. 1917).

§ 7-5-41. To receive certified copies of pleadings.

In all suits against the state of Mississippi, any board, bureau, commission, or department thereof required to be defended by the attorney general, a completed copy of the bill of complaint, declaration, or other original pleading shall be mailed by the plaintiff or complainant to the attorney general, postage prepaid, properly addressed to him; and such original pleading shall bear a proper certificate to such effect when it is filed. No decree pro-confesso or default judgment shall be taken against such defendant.

HISTORY: Codes, 1942, § 3841.5; Laws, 1950, ch. 313.

§ 7-5-43. May advise public officials and employees investigated or sued as result of discharging duties.

  1. In addition to all power and authority vested in the attorney general of the state of Mississippi by its constitution and statutes and all common law power and authority which may be invested in or exercised by such attorney general as such, the attorney general of the state of Mississippi and his assistants and representatives are hereby authorized upon request made of him to, in his discretion, render such services as the attorney general may deem necessary to assist in advising and in representing, either or both, all officers or employees of any county district, county, or municipality of the state of Mississippi, or of the state of Mississippi, or of any board, agency, or commission thereof, as the case may be, or any circuit clerk or county registrar, should they or any of them be investigated or called as a witness by the federal civil rights commission, be sued in an action at law or in equity, be prosecuted or cited to show cause or charged with contempt, civil or criminal, or proceeded against in any manner, either or all, in any state or federal court by the United States government, by any agency, officer, department, or representative of the United States government, or by any other person, either or all, as a result of the discharge by any of said Mississippi county district, county, municipal, or state of Mississippi officers or employees, boards, agencies, or commissions and the members thereof, or by the said circuit clerk or county registrar of their official duties under the constitution and other laws of the state of Mississippi, or growing out of such official action or nonaction, as the case may be.

    The foregoing authority vested in the attorney general as above set out shall not apply to or with respect to any suit, action, hearing, or controversy which may arise between two (2) or more of the aforesaid officers or employees, circuit clerks or county registrars, such commissions, boards, or agencies or members thereof, or said county districts, counties, or municipalities of the state of Mississippi, or between them or by any of them and an agency or officer of the state of Mississippi which, under existing laws of the state of Mississippi, the attorney general is otherwise authorized or required to represent.

  2. Any request made of the attorney general for the assistance above referred to shall be made in writing and, if by an individual, shall be signed by him or her. If by a board or commission or agency as such, there shall be entered upon its minutes an order making such request, and the request from and on behalf of said board, commission, or agency to the attorney general for said assistance shall be accompanied by a certified copy of said order.

HISTORY: Codes, 1942, § 3841.2; Laws, 1958, ch. 257, §§ 1-3.

Cross References —

Provisions of this section applying in any tort claim against any person arising from assistance rendered during a radiologic emergency, see §45-14-17.

JUDICIAL DECISIONS

1. Authority.

Representation of a judge as a public official was within the authority of the Attorney General of Mississippi. The trial court did not commit manifest error in finding that no evidence existed in the record to demonstrate either the existence of an actual attorney-client relationship between a conservator and the Attorney General or that a substantial relationship existed between the mishandling of a conservatorship and the Attorney General’s defense of the judge, a current public official, in the civil lawsuit brought by the conservator. Newsome v. Shoemake, 234 So.3d 1215, 2017 Miss. LEXIS 367 (Miss. 2017).

§ 7-5-45. May advise school officials and employees in proceedings challenging validity of statute.

  1. In addition to all power and authority vested in the attorney general of the state of Mississippi by its constitution and statutes and all common law power and authority which may be vested in or exercised by such attorney general as such, the attorney general of the state of Mississippi and his assistants and representatives are hereby authorized upon request made of him to, in his discretion, render such services as the attorney general may deem necessary to assist in advising and in representing, either or both, any officer or employee of any school district, any agricultural high school and junior college, or any institution of higher learning, the respective boards of trustees thereof, the members of said boards of trustees, any school district, junior college district, institution of higher learning, and any state officer, should they or any of them be sued, prosecuted, or proceeded against in any manner in any action in any state or federal court which, or the ultimate purpose of which, challenges or seeks to invalidate any statute or provision of the constitution of the state of Mississippi dealing with the establishment, maintenance, operation, control, financing, or determining what persons or pupils shall attend or be enrolled in any or all of said schools or colleges or institutions of higher learning, as violative of the constitution and laws of the United States of America or the state of Mississippi, or should such officers, employees, and members of such boards of trustees be investigated or called as a witness by the federal civil rights commission, cited to show cause, or charged with contempt, civil or criminal, by any officer, agent, department, or court of the United States government.

    The foregoing authority vested in the attorney general as above set out shall not apply to or with respect to any suit, action, hearing, or controversy which may arise between two (2) or more of the aforesaid officers or employees, boards or members thereof, school districts, colleges or institutions of higher learning, or between them or any of them and an agency or officer of the state of Mississippi which, under existing laws of the state of Mississippi, the attorney general is otherwise authorized or required to represent.

  2. Any request made of the attorney general for the assistance above referred to shall be made in writing and, if by an individual, shall be signed by him or her. If by a board as such, there shall be entered upon the minutes of such board an order making such request, and the request from or on behalf of said board to the attorney general for said assistance shall be accompanied by a certified copy of said order.

HISTORY: Codes, 1942, § 3841.3; Laws, 1958, ch. 261, §§ 1-3.

RESEARCH REFERENCES

Am. Jur.

8 Am. Jur. Pl & Pr Forms (Rev), Declaratory Judgments, Form 4.1 (complaint, petition, or declaration for judgment declaring statute or ordinance unconstitutional).

§ 7-5-47. Suits on bonds of state officers.

The attorney general or his assistant, when required by the governor, shall institute suits for the benefit of the state on the bond of any state officer in any case in which said officer has been guilty of any neglect or violation of his official duties.

HISTORY: Codes, 1880, § 255; 1892, § 192; 1906, § 198; Hemingway’s 1917, § 3486; 1930, § 3671; 1942, § 3842.

Cross References —

How official bonds are payable, see §25-1-17.

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Attorney General §§ 23-25.

CJS.

7A C.J.S., Attorney General §§ 74-78.

§ 7-5-49. To advise public service commission.

It shall be the duty of the attorney general to appear in person, or to designate one of his assistants to appear at each meeting of the public service commission and to assist and advise the said public service commission in all matters affecting its power and duties relative to the supervision of common carriers in this state.

HISTORY: Codes, Hemingway’s 1917, § 3487; 1930, § 3672; 1942, § 3843; Laws, 1910, ch. 172.

Cross References —

Attorney general representing public service commission, see §7-5-51.

Attorney general working with rate expert of public service commission, see §77-1-17.

§ 7-5-51. To represent state tax and public service commissions.

The attorney general, as well as the several district attorneys, is hereby authorized to institute or defend any suits arising out of any act or order of the tax commission or the public service commission affecting the laws and revenues of the state.

HISTORY: Codes, Hemingway’s 1921, Supp. § 3488a; 1930, § 3673; 1942, § 3844; Laws, 1918, ch. 238.

Cross References —

Duties of attorney general as attorney for state tax commission under the homestead exemption act, see §27-33-49.

JUDICIAL DECISIONS

1. Powers and authority generally.

2. Common law powers.

3. Appeal.

1. Powers and authority generally.

Attorney general had authority to assist state tax commissioner with investigation into potential severance and income tax liability arising from energy corporation’s payments to modify or rescind long-term contracts with oil and gas producers for purchase prices well above the market price of the commodity. Pursue Energy Corp. v. State Tax Comm'n, 816 So. 2d 385, 2002 Miss. LEXIS 140 (Miss. 2002).

The attorney general is a constitutional officer possessed of all the power and authority vested in such an official at common law, and, in addition, such as have been conferred upon him by statute, including the right to institute, conduct, and maintain all suits necessary for the enforcement of the laws of the state, the preservation of order, and protection of public rights, which right is not confined to enforcement of the criminal laws but applies also to all matters of statewide public interest in any of the courts of the state. Dunn Const. Co. v. Craig, 191 Miss. 682, 2 So. 2d 166, 3 So. 2d 834, 1941 Miss. LEXIS 127 (Miss. 1941).

Powers of district attorneys are statutory, and they cannot encroach on powers of attorney general. Capitol Stages, Inc. v. State, 157 Miss. 576, 128 So. 759, 1930 Miss. LEXIS 342 (Miss. 1930).

As to litigation, subject-matter of which is of state-wide interest, attorney general alone has right to represent state. Capitol Stages, Inc. v. State, 157 Miss. 576, 128 So. 759, 1930 Miss. LEXIS 342 (Miss. 1930).

District attorneys have no authority to represent state in litigation outside of counties of their district. Capitol Stages, Inc. v. State, 157 Miss. 576, 128 So. 759, 1930 Miss. LEXIS 342 (Miss. 1930).

District attorney has no authority to represent state in litigation involving subject matter of state-wide interest, as distinguished from local interest, except as provided by statutory clause relating to actions to enforce penalties, etc. Capitol Stages, Inc. v. State, 157 Miss. 576, 128 So. 759, 1930 Miss. LEXIS 342 (Miss. 1930).

2. Common law powers.

Statute held to confer no common law powers on district attorneys, since they had no such powers at common law. Capitol Stages, Inc. v. State, 157 Miss. 576, 128 So. 759, 1930 Miss. LEXIS 342 (Miss. 1930).

Statute held effective to confer on attorney general common law powers. Capitol Stages, Inc. v. State, 157 Miss. 576, 128 So. 759, 1930 Miss. LEXIS 342 (Miss. 1930).

3. Appeal.

Attorney general may appeal as an incident connected with prosecution for defense of suit under this section [Code 1942, § 3844]. Board of Sup'rs v. Guaranty Loan, Trust & Banking Co., 118 Miss. 600, 79 So. 802, 1918 Miss. LEXIS 102 (Miss. 1918).

Attorney general may bring such appeal although judgment was entered prior to passage of this section [Code 1942, § 3844]. Board of Sup'rs v. Guaranty Loan, Trust & Banking Co., 118 Miss. 600, 79 So. 802, 1918 Miss. LEXIS 102 (Miss. 1918).

§ 7-5-53. To assist district attorneys.

The Attorney General shall, when required by the public service or when directed by the Governor, in writing, repair in person, or by any regular or specially designated assistant, to any county or district in the state and assist the district attorney there in the discharge of his duties and in any prosecution against a state officer, and shall have the same right as the district attorney to enter the grand jury room while the grand jury is in session and to perform such services with reference to the work of the grand jury as the district attorney is authorized by law to perform.

HISTORY: Codes, 1892, § 184; 1906, § 190; Hemingway’s 1917, § 3478; 1930, § 3674; 1942, § 3845; Laws, 1988, ch. 511, § 5, eff from and after July 1, 1988.

Cross References —

Authority of the Attorney General to prosecute white-collar crime, see §7-5-54.

District attorneys, generally, see §§25-31-1 et seq.

District attorneys prosecuting suit as though suit were instituted by attorney general, see §25-31-11.

JUDICIAL DECISIONS

1. In general.

2. Applicability.

1. In general.

The words “in writing” in §7-5-53, which provides that “when required by the public service or when directed by the Governor, in writing,” the Attorney General shall assist the district attorney in the discharge of his or her duties, refer only to a directive by the Governor and not when the Attorney General’s assistance is required by the public service. Thus, it was not error for an assistant attorney general to assist the district attorney in a prosecution for sale of cocaine merely because he had not been authorized to do so in writing. Bush v. State, 585 So. 2d 1262, 1991 Miss. LEXIS 589 (Miss. 1991).

2. Applicability.

No statute authorized the Attorney General to prosecute a murder case in the place and stead of the district attorney, who had made a decision not to prosecute. Although Miss. Code Ann. §7-5-53 permitted the Attorney General to become involved in local prosecutions under certain circumstances, that section did not contemplate the present situation. Williams v. State, 184 So.3d 908, 2014 Miss. LEXIS 599 (Miss. 2014).

§ 7-5-54. Prosecution of official corruption and other white collar crimes.

  1. In addition to the authority granted in Section 7-5-53, Mississippi Code of 1972, the Attorney General shall prosecute, in person or by his designated staff attorney, criminal matters and cases investigated by him pursuant to the provisions of Section 7-5-59 and he may request the services or assistance of any district attorney in and about such matters or suits. When requested by a district attorney and in the public interest, the Attorney General may, in person or by his designated staff attorney, assist the district attorney in the discharge of his duties. The Attorney General or his designated staff attorney shall have the same right as the district attorney to enter the grand jury room while the grand jury is in session and to perform such services with reference to the work of the grand jury as the district attorney is authorized by law to perform.
  2. The powers of the Attorney General under this section shall not diminish the powers of local authorities to investigate or prosecute any type of white-collar crime violation or any other criminal conduct within their respective jurisdictions, and the provisions of this section shall be in addition to the powers and authority previously granted the Attorney General by common, constitutional, statutory or case law.

HISTORY: Laws, 1988, ch. 511, § 4, eff from and after July 1, 1988.

RESEARCH REFERENCES

Law Reviews.

Ray, Constitutional and statutory authority of the Attorney General to prosecute actions. 59 Miss. L. J. 165, Spring, 1989.

§ 7-5-55. To recover taxes.

The attorney general, or any district attorney or county attorney at his request, may bring and prosecute any action in the name of the state to recover the amount of any past due income, inheritance, and privilege taxes and penalties thereon, but any such action shall be brought in the county or district where the taxpayer resides. In case of a nonresident or foreign corporation, the action may be brought in any county where said nonresident or foreign corporation may now be sued in other cases.

HISTORY: Codes, 1930, § 3675; 1942, § 3846; Laws, 1924, chs. 132, 133.

Cross References —

Attorney general, district attorneys, or county attorneys appealing tax assessment decisions, see §11-51-77.

Attorney general giving approval to district attorney to prosecute persons indebted to the state or counties, see §25-31-17.

Penalties for making false income tax returns and reports, see §27-7-87.

Action for recovery of inheritance taxes, see §27-9-39.

Attorney general giving approval to amount of tax upon settlement of executor’s account, see §27-9-41.

Attorney general bringing suit for enforcement of penalty upon officer who fails to collect local privilege taxes, see §27-17-499.

§ 7-5-57. To draw papers.

Whenever requested by the governor or other state officer, the attorney general shall prepare proper drafts for contracts, forms, or other writings which may be wanted for the use of the state.

HISTORY: Codes, 1892, § 186, 1906, § 192; Hemingway’s 1917, § 3480; 1930, § 3676; 1942, § 3847.

§ 7-5-59. Investigation of official corruption, other white collar crimes, and computer crimes.

  1. The following terms shall have the meanings ascribed to them herein unless the context requires otherwise:
    1. “Computer crimes” means those crimes defined in Chapter 45 of Title 97 and sex offenses involving a computer affecting children as defined in Chapter 5 of Title 97.
    2. “White-collar crime and official corruption” includes crimes chargeable under the following provisions of law:
      1. Paragraphs (b) and (c) of Section 7-5-59(4), which relates to obstruction of white-collar crime investigations.
      2. Section 97-7-10, which relates to the defrauding of state and local governments.
      3. Section 97-19-73, which relates to fraud by mail, wire, radio or television.
      4. Section 97-9-10, which relates to commercial bribery.
      5. Section 97-45-3, which relates to computer fraud.
      6. Sections 97-11-25 through 97-11-31, which relate to embezzlement by public officials.
      7. Section 97-11-33, which relates to extortion by public officials.
      8. Sections 97-19-5 through 97-19-31, which relate to unlawful procurement or use of credit cards.
      9. Sections 97-23-1 and 97-23-3, which relate to false, misleading or deceptive advertising.
      10. Sections 97-15-3 and 97-15-5, which relate to bribery of members and employees of the Highway Commission and the defrauding of the state by Highway Commission members, employees or highway contractors.
      11. Section 97-9-5, which relates to bribery of jurors.
      12. Sections 97-11-11, 97-11-13 and 97-11-53, which relate to acceptance of bribes by public officials and bribery of public officials.
      13. Sections 97-13-1 and 97-13-3, which relate to bribery of electors or election officials.
      14. Sections 97-23-19 through 97-23-27, which relate to embezzlement.
    3. “White-collar crime investigations” means an investigation into any illegal act or acts defined as white-collar crime.
    4. “Computer crimes investigations” means an investigation into any illegal act or acts defined as computer crime.
    5. “Person” means and includes not only an individual, but also a partnership, corporation, professional firm, nonprofit organization or other business entity.
  2. The Attorney General is hereby authorized to conduct official corruption investigations and such other white-collar crime investigations and computer crime investigations that are of statewide interest or which are in the protection of public rights.
    1. In conducting white-collar crime and computer crime investigations, the Attorney General shall have the authority to issue and serve subpoenas to any person in control of any designated documents for the production of such documents, including, but not limited to, writings, drawings, graphs, charts, photographs, phono-records, subscriber records and other data compilations from which information can be obtained, or translated through detection devices into reasonably usable form. Such subpoenas shall require the named person, his agent or attorney, to appear and deliver the designated documents to a location in the county of his residence unless the court for good cause shown directs that the subpoena be issued for the person to deliver such documents to a location outside of the county of his residence. Mere convenience of the Attorney General shall not be considered good cause. The Attorney General or his designee shall have the authority to inspect and copy such documents. Such subpoenas shall be issued only upon the ex parte and in camera application of the Attorney General to the circuit or chancery court of the county of residence of the person in control of the documents or the circuit or chancery court of the county where the person in control of the documents may be found, and only upon a showing that the documents sought are relevant to a criminal investigation under this act or may lead to the discovery of such relevant evidence. Thereafter said court shall have jurisdiction to enforce or quash such subpoenas and to enter appropriate orders thereon, and nothing contained in this section shall affect the right of a person to assert a claim that the information sought is privileged by law.
    2. A subpoena issued pursuant to this subsection shall be in substantially the following form:

      Click to view

    3. Following service of any subpoena, pursuant to the provisions of this subsection, a record of the return shall be made and kept by the Attorney General and subject only to such disclosure as may be authorized pursuant to the provisions of this section.
  3. Enforcement and penal provisions applicable to an investigation under this section shall include the following:
    1. If a person who has been served with a subpoena, which has been issued and served upon him in accordance with the provisions of this section, shall fail to deliver or have delivered the designated documents at the time and place required in the subpoena, on application of the Attorney General the circuit or chancery court having approved the issuance of the subpoena may issue an attachment for such person, returnable immediately, or at such time and place as the court may direct. Bond may be required and fine imposed and proceedings had thereon as in the case of a subpoenaed witness who fails to appear in circuit or chancery court.
    2. Every person who shall knowingly and willfully obstruct, interfere with or impede an investigation under this section by concealing or destroying any documents, papers or other tangible evidence which are relevant to an investigation under this section shall be guilty of a felony and, upon conviction, shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00) or by imprisonment for not more than five (5) years, or by both such fine and imprisonment.
    3. Every person who shall knowingly and willfully endeavor, by means of bribery, force or intimidation, to obstruct, delay or prevent the communication of information to any agent or employee of the Office of the Attorney General or who injures another person for the purpose of preventing the communication of such information or an account of the giving of such information relevant to an investigation under this section shall be guilty of a felony and, upon conviction, shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00) or by imprisonment for not more than five (5) years, or by both such fine and imprisonment.
    4. The provisions of paragraphs (a), (b) and (c) of this subsection shall not prohibit the enforcement of, or prosecution under, any other statutes of this state.
    1. If any person shall refuse, or is likely to refuse, on the basis of his privilege against self-incrimination, produce the designated documents as requested by a subpoena issued under this section or issued by a court, the Attorney General may request the court, ex parte and in camera, to issue an order requiring such person to produce the documents information which he refuses to give or provide on the basis of his privilege against self-incrimination. The Attorney General may request said order under this subsection when, in his judgment:
      1. The documents sought from such individual may be necessary to the public interest; and
      2. Such individual has refused or is likely to refuse to produce the designated document on the basis of his privilege against self-incrimination.

      Following such request, an order shall issue in accordance with this section requiring such person to produce the documents which he refuses to produce on the basis of his privilege against self-incrimination.

    2. Whenever a witness refuses, on the basis of his privilege against self-incrimination, to produce documents, and the court issues to the witness an order under paragraph (a) of this subsection, the witness may not refuse to comply with the order on the basis of his privilege against self-incrimination, but no documents or information compelled under the aforesaid order, or any information directly or indirectly derived from such documents may be used against the witness in any criminal proceeding, except a prosecution for perjury, giving a false statement, or otherwise failing to comply with the order.
  4. Documents in the possession of the Attorney General gathered pursuant to the provisions of this section and subpoenas issued by him shall be maintained in confidential files with access limited to prosecutorial and other law enforcement investigative personnel on a “need-to-know” basis and shall be exempt from the provisions of the Mississippi Public Records Act of 1983, except that upon the filing of an indictment or information, or upon the filing of an action for recovery of property, funds or fines, such documents shall be subject to such disclosure as may be required pursuant to the applicable statutes or court rules governing the trial of any such judicial proceeding.
  5. No person, including the Attorney General, a member of his staff, prosecuting attorney, law enforcement officer, witness, court reporter, attorney or other person, shall disclose to an unauthorized person documents, including subpoenas issued and served, gathered by the Attorney General pursuant to the provisions of this section, except that upon the filing of an indictment or information, or upon the filing of an action for recovery of property, funds or fines, or in other legal proceedings, such documents shall be subject to such disclosure as may be required pursuant to applicable statutes and court rules governing the trial of any such judicial proceeding. In event of an unauthorized disclosure of any such documents gathered by the Attorney General pursuant to the provisions of this section, the person making any such unauthorized disclosure shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine of not more than One Thousand Dollars ($1,000.00), or imprisonment of not more than six (6) months, or by both such fine and imprisonment.
  6. The powers of the Attorney General under this section shall not diminish the powers of local authorities to investigate or prosecute any type of white-collar crime violation, computer crime violation or any other criminal conduct within their respective jurisdictions, and the provisions of this section shall be in addition to the powers and authority previously granted the Attorney General by common, constitutional, statutory or case law.
  7. No person, agent or employee upon whom a subpoena is served pursuant to this section shall disclose the existence of the investigation to any person unless such disclosure is necessary for compliance with the subpoena. Any person who willfully violates this subsection shall be guilty of a misdemeanor and may be confined in the county jail for a period not to exceed one (1) year or fined not more than Ten Thousand Dollars ($10,000.00), or both.

“SUBPOENA TO PRODUCE DOCUMENTS PURSUANT TO AN INVESTIGATION BY THE ATTORNEY GENERAL TO: YOU ARE HEREBY COMMANDED to appear before the Attorney General of the State of Mississippi or his designated staff attorney at the place, date and time specified below in an investigation being conducted by the Attorney General pursuant to : Section 7-5-59, Mississippi Code of 1972 Place Date and Time YOU ARE ALSO COMMANDED to bring with you the following document(s) or object(s). You are advised that the Court of the Judicial District of County, Mississippi, has approved the ex parte and in camera application of the Attorney General to issue this subpoena, and jurisdiction to enforce and/or quash the subpoena and to enter appropriate orders thereon is statutorily vested in the said court; enforcement and penal provisions applicable to an Attorney General’s investigation include those set forth in ; and disclosure of testimony and/or records coming into possession of the Attorney General pursuant to this subpoena shall be limited by and subject to the provisions of (for informational purposes, these cited statutes are reproduced on the reverse side of this subpoena). Section 7-5-59(4), Mississippi Code of 1972 Section 7-5-59(6), Mississippi Code of 1972, You may wish to consult an attorney in regard to this subpoena. You have certain state and federal constitutional rights, including your protection against self-incrimination and unreasonable search and seizure which this subpoena may affect. ISSUED BY AND UNDER SEAL OF THE ATTORNEY GENERAL OF THE STATE OF MISSISSIPPI, this the day of , 20 . (SEAL) ”

HISTORY: Former §7-5-59 [Codes, 1942, § 3828-11; Laws, 1964, ch. 331; Laws, 1968, ch. 358, § 1] Repealed by Laws, 1981, § 58. New §7-5-59 enacted by Laws, 1988, ch. 511, § 1; Laws, 2009, ch. 387, § 1, eff from and after July 1, 2009.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the fourth paragraph of (3)(b). The word “atutes ” was changed to “statutes” in the last sentence. The Joint Committee ratified the correction at its July 13, 2009, meeting.

Editor’s Notes —

Former §7-5-59 authorized the attorney general to establish a training course for justices of the peace. For similar provisions, see §9-11-3.

Amendment Notes —

The 2009 amendment, in (1), added (a), redesignated former (a) and (b) as present (b) and (c), added (d), and redesignated former (c) as present (e); inserted “and computer crime investigations” in (2); in the first sentence of (3)(a), inserted “and computer crime” and “subscriber records,” and made a minor punctuation change; inserted “computer crime violation” in (8); and added (9).

Cross References —

Authority of the Attorney General to prosecute white-collar crime, see §7-5-54.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

RESEARCH REFERENCES

ALR.

Criminal liability of attorney for tampering with evidence. 49 A.L.R.5th 619.

Law Reviews.

Ray, Constitutional and statutory authority of the Attorney General to prosecute actions. 59 Miss. L. J. 165, Spring, 1989.

§ 7-5-61. Books of account and deposit of funds; funding of agency expenses; deposit of monies into State General Fund.

  1. In addition to the keeping of the general docket as hereinabove required, the Attorney General shall keep in his office a comprehensive set of books showing all receipts and disbursement of funds received by the office from whatever source, including appropriations by the Legislature, the contingent fund, and other funds. He shall deposit all funds received by his office in a state depository in his name as Attorney General of the State of Mississippi, shall not commingle or mix any funds received by him in his official capacity with his personal funds or other funds, and shall make disbursement and distribution thereof within the time and in the manner required by law of state officers. The receipt of funds by the Attorney General pending litigation or final determination as to the proper distribution thereof may be held until such adjudication or determination.
  2. From and after July 1, 2016, the Office of the Attorney General shall not charge another state agency a fee, assessment, or other charge for services or resources received by that agency from the Attorney General.
  3. From and after July 1, 2016, the expenses of the Office of the Attorney General shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law.

HISTORY: Codes, 1930, § 3678; 1942, § 3849; Laws, 1929, ch. 15; Laws, 1970, ch. 516, § 1; Laws, 2016, ch. 459, § 68, eff from and after July 1, 2016.

Editor’s Notes —

Laws of 2016, ch. 459, § 1, codified as §27-104-201, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Mississippi Budget Transparency and Simplification Act of 2016.’ ”

Amendment Notes —

The 2016 amendment added (2) and (3).

Cross References —

Prohibition against one state agency charging another state agency fees, etc., for services or resources received, see §27-104-203.

Defrayal of expenses of certain state agencies by appropriation of Legislature from General Fund, see §27-104-205.

§ 7-5-63. Reports to the legislature.

The attorney general shall make reports at the beginning of each regular session of the legislature, of the condition of the public service as administered in his office and under his supervision; and he shall, as a part of his reports, make any recommendation that he may deem proper for the improvement of the service. Not later than the first week of each regular session, he shall file a complete report with the legislature of all moneys received and disbursed by him during the year.

HISTORY: Codes, 1892, § 187; Laws, 1906, § 193; Hemingway’s 1917, § 3481; 1930, §§ 3678, 3679; 1942, §§ 3849, 3850; Laws, 1929, ch. 15; Laws, 1970, ch. 516, § 1, eff from and after July 1, 1970.

§ 7-5-65. Saving statute.

Nothing in this chapter contained shall repeal any of the provisions of chapter 235, laws 1920, in reference to making claim for and recovery of taxes illegally collected by the U.S. government on property in this state.

HISTORY: Codes, 1930, § 3680; 1942, § 3851.

§ 7-5-66. Prepayment of costs in civil actions for recovery of delinquent sums owed to Mississippi Guaranteed Student Loan Program.

The Attorney General is hereby authorized, in his discretion, and on a case by case basis, to prepay all such court costs and filing fees, as are otherwise required of private litigants, when commencing and prosecuting civil actions for the collection and recovery of delinquent sums owed to the Mississippi Guarantee Student Loan Program.

HISTORY: Laws, 1986, ch. 324, eff from and after passage (approved March 14, 1986).

RESEARCH REFERENCES

Am. Jur.

7 Am. Jur. 2d, Attorney General §§ 16 et seq.

CJS.

7A C.J.S., Attorney General §§ 74-78.

§ 7-5-67. Investigators of Public Integrity Division empowered to make arrests, serve and execute search warrants, and serve process.

Persons employed by the Attorney General as investigators in the Public Integrity Division whose primary responsibility is the prevention and detection of crime, the apprehension of criminals and the enforcement of the criminal laws of this state shall be empowered to make arrests and to serve and execute search warrants and other valid legal process anywhere within the State of Mississippi.

HISTORY: Laws, 1994, ch. 584, § 1, eff from and after passage (approved April 8, 1994).

Insurance Integrity Enforcement Bureau

§ 7-5-301. Insurance Integrity Enforcement Bureau; creation; purpose.

There is created within the Office of the Attorney General an Insurance Integrity Enforcement Bureau. The duty of the bureau is to investigate and prosecute claims of insurance abuses and crimes involving insurance. The Attorney General may employ the necessary personnel to carry out the provisions of Sections 7-5-301 through 7-5-311.

HISTORY: Laws, 1998, ch. 561, § 1; reenacted without change, Laws, 2000, ch. 424, § 1; reenacted without change, Laws, 2003, ch. 439, § 1, eff from and after July 1, 2003.

Amendment Notes —

The 2000 amendment reenacted the section without change.

The 2003 amendment reenacted the section without change.

§ 7-5-303. Definitions; prohibited activities.

  1. As used in this section:
    1. “An insurance plan” means a plan or program that provides health benefits whether directly through insurance or otherwise and includes a policy of life or property and casualty insurance, a contract of a service benefit organization, workers’ compensation insurance or any program or plan implemented in accordance with state law or a membership agreement with a health maintenance organization or other prepaid programs.
    2. “Insurance official” means:
      1. An administrator, officer, trustee, fiduciary, custodian, counsel, agent or employee of any insurance plan;
      2. An officer, counsel, agency or employee of an organization, corporation, partnership, limited partnership or other entity that provides, proposes to, or contracts to provide services through any insurance plan; or
      3. An official, employee or agent of a state or federal agency having regulatory or administrative authority over any insurance plan.
  2. A person or entity shall not, with the intent to appropriate to himself or to another any benefit, knowingly execute, collude or conspire to execute or attempt to execute a scheme or artifice:
    1. To defraud any insurance plan in connection with the delivery of, or payment for, insurance benefits, items, services or claims; or
    2. To obtain by means of false or fraudulent pretense, representation, statement or promise money, or anything of value, in connection with the delivery of or payment for insurance claims under any plan or program or state law, items or services which are in whole or in part paid for, reimbursed, subsidized by, or are a required benefit of, an insurance plan or an insurance company or any other provider.
  3. A person or entity shall not directly or indirectly give, offer or promise anything of value to an insurance official, or offer or promise an insurance official to give anything of value to another person, with intent to influence such official’s decision in carrying out any of his duties or laws or regulations.
  4. Except as otherwise allowed by law, a person or entity shall not knowingly pay, offer, deliver, receive, solicit or accept any remuneration, as an inducement for referring or for refraining from referring a patient, client, customer or service in connection with an insurance plan.
  5. A person or entity shall not, in any matter related to any insurance plan, knowingly and willfully falsify, conceal or omit by any trick, scheme, artifice or device a material fact, make any false, fictitious or fraudulent statement or representation or make or use any false writing or document, knowing or having reason to know that the writing or document contains any false or fraudulent statement or entry in connection with the provision of insurance programs.
  6. A person or entity shall not fraudulently deny the payment of an insurance claim.

HISTORY: Laws, 1998, ch. 561, § 2; reenacted without change, Laws, 2000, ch. 424, § 2; reenacted without change, Laws, 2003, ch. 439, § 2, eff from and after July 1, 2003.

Editor’s Notes —

This section was reenacted without change by Laws, 2003 of ch. 439, § 2, eff from and after July 1, 2003. Since the language of the section as it appears in the parent volume is unaffected by the reenactment, it is not reprinted in this supplement as directed by the State Attorney General.

Amendment Notes —

The 2000 amendment reenacted the section without change.

The 2003 amendment reenacted the section without change.

JUDICIAL DECISIONS

1. Insurance plan.

Evidence that defendant defrauded an insurance plan was sufficient to sustain her insurance fraud conviction under this section. Dees v. State, 126 So.3d 21, 2013 Miss. LEXIS 593 (Miss. 2013).

§ 7-5-305. Funding of bureau; formula; use of monies in Insurance Integrity Enforcement Fund; funding of agency expenses; deposit of user charges and fees authorized under this section into State General Fund.

  1. To fund the Insurance Integrity Enforcement Bureau, the Workers’ Compensation Commission may assess each workers’ compensation carrier and self-insurer, in the manner provided in Section 71-3-99, an amount based upon the proportion that the total gross claims for compensation and medical services and supplies paid by such carrier or self-insurer during the preceding one-year period bore to the total gross claims for compensation and medical services and supplies paid by all carriers and self-insurers during such period. The total amount assessed and collected by the commission from all workers’ compensation carriers and self-insurers used to fund the Insurance Integrity Enforcement Bureau during each fiscal year shall be based upon the recommendation of the Insurance Integrity Enforcement Bureau, but shall not exceed One Hundred Fifty Thousand Dollars ($150,000.00). The funds received from the assessment in this subsection (1) shall be used primarily for the purpose of investigating and prosecuting workers’ compensation fraud. Within thirty (30) days of receipt, the Workers’ Compensation Commission shall transfer such assessment from the Administrative Expense Fund into a special fund of the Office of the Attorney General created in the State Treasury and designated as the “Insurance Integrity Enforcement Fund.”
  2. In addition to the monies collected under the assessment provided in this section to fund the Insurance Integrity Enforcement Bureau, for fiscal year 1999 the sum of One Hundred Fifty Thousand Dollars ($150,000.00) shall be appropriated by the Legislature to the Insurance Integrity Enforcement Fund from the State General Fund. The funds received from the appropriation in this subsection (2) shall be used primarily for the purpose of investigating and prosecuting insurance fraud other than workers’ compensation fraud.
  3. The Insurance Integrity Enforcement Bureau may accept gifts, grants and appropriations of state and federal funds for deposit in the Insurance Integrity Enforcement Fund. The Insurance Integrity Enforcement Fund shall be used solely to defray the expenses of the Insurance Integrity Enforcement Bureau, and any interest earned on monies in such fund shall be credited to the fund. Expenditures from the Insurance Integrity Enforcement Fund shall be made upon requisition by the Attorney General and subject to appropriation by the Legislature.
  4. From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law and as determined by the State Fiscal Officer.
  5. From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section.

HISTORY: Laws, 1998, ch. 561, § 3; reenacted without change, Laws, 2000, ch. 424, § 3; reenacted without change, Laws, 2003, ch. 439, § 3; Laws, 2017, 1st Ex Sess, ch. 7, § 7, eff from and after passage (approved June 23, 2017).

Editor’s Notes —

This section was reenacted without change by Laws of 2003, ch. 439, § 3, eff from and after July 1, 2003.

Amendment Notes —

The 2000 amendment reenacted the section without change.

The 2003 amendment reenacted the section without change.

The 2017 amendment, effective June 23, 2017, added (4) and (5).

§ 7-5-307. Whistleblowers; information to be provided; investigations; prosecution of violations; notice of disposition of files; report.

  1. If any workers’ compensation provider, health insurance provider, employee of the Workers’ Compensation Commission or other person or entity has a belief or has any information that a false or misleading statement or representation or fraud or fraudulent denial has been made in connection with or relating to a workers’ compensation claim or in connection with or relating to any insurance claim in relation to an insurance plan as defined in Section 7-5-303, such person or entity may report such belief to the Insurance Integrity Enforcement Bureau, furnish any information which may be pertinent and cooperate in an investigation conducted by the bureau. Investigators for the Insurance Integrity Enforcement Bureau are authorized law enforcement officers and they are authorized to investigate and exercise such powers as are granted to other authorized law enforcement officers; however, the Insurance Integrity Enforcement Bureau and its investigators and personnel shall not have any authority to impede, interfere with or control the operations and functions of the Mississippi Workers’ Compensation Commission.
  2. Prosecutions for violations under Sections 7-5-301 through 7-5-311 or for violations of any other criminal law arising from cases of insurance fraud, may be instituted by the Attorney General, his designee or the district attorney of the district in which the violation occurred, and shall be conducted in the name of the State of Mississippi. In the prosecution of any criminal proceeding in accordance with this subsection by the Attorney General, or his designee, and in any proceeding before a grand jury in connection therewith, the Attorney General, or his designee, shall exercise all the powers and perform all the duties which the district attorney would otherwise be authorized or required to exercise or perform. The Attorney General, or his designee, shall have the authority to issue and serve subpoenas in the investigation of any matter which may violate Sections 7-5-301 through 7-5-311 or any matter relating to insurance fraud which may violate any criminal law.
  3. The Attorney General, or his designee, shall notify the Workers’ Compensation Commission when the Insurance Integrity Enforcement Bureau opens or closes or otherwise disposes of an investigative file relating to workers’ compensation fraud. Such notification shall be confidential and shall not be subject to release to any third party except as otherwise provided by law. After such notification, it is solely within the discretion of the Mississippi Workers’ Compensation Commission whether to modify or alter the proceedings in any such workers’ compensation claims from the normal course of proceedings.
  4. On or before January 1 of each year, the Insurance Integrity Enforcement Bureau shall file a report with the Senate and House of Representatives Insurance Committees detailing its work during the preceding calendar year and shall include the following:
    1. The number and types of cases or complaints reported to the bureau;
    2. The number and types of cases assigned for investigation;
    3. The number of criminal warrants issued and the types of cases;
    4. The number and types of cases referred to a district attorney for prosecution;
    5. The number and types of cases retained by the Attorney General for prosecution;
    6. The number and types of cases closed without prosecution;
    7. The number and types of cases closed by the district attorney without prosecution;
    8. The number and types of cases pending; and
    9. The amount of actual expenses of the bureau during the preceding year classified by the types of cases.
  5. The jurisdiction of the Insurance Integrity Enforcement Bureau shall not infringe upon any matters under the jurisdiction of the Medicaid Fraud Control Unit created in Section 43-13-201 et seq.

HISTORY: Laws, 1998, ch. 561, § 4; reenacted without change, Laws, 2000, ch. 424, § 4; reenacted without change, Laws, 2003, ch. 439, § 4, eff from and after July 1, 2003.

Editor’s Notes —

This section was reenacted without change by Laws of 2003, ch. 439, § 4, eff from and after July 1, 2003.

Amendment Notes —

The 2000 amendment reenacted the section without change.

The 2003 amendment reenacted the section without change.

§ 7-5-309. Violations; offenses; penalties; assessment of costs.

  1. A person who violates any provision of Section 7-5-303 shall be guilty of a felony and, upon conviction thereof, shall be punished by imprisonment for not more than three (3) years, or by a fine of not more than Five Thousand Dollars ($5,000.00) or double the value of the fraud, whichever is greater, or both. Sentences imposed for convictions of separate offenses under this act may run consecutively.
  2. If the defendant found to have violated any provisions of Section 7-5-303 is an organization, then it shall be subject to a fine of not more than One Hundred Fifty Thousand Dollars ($150,000.00) for each violation. “Organization” for purposes of this subsection means a person other than an individual. The term includes corporations, partnerships, associations, joint-stock companies, unions, trusts, pension funds, unincorporated organizations, governments and political subdivisions thereof and nonprofit organizations.
  3. In a proceeding for violations under Section 7-5-303, the court, in addition to the criminal penalties imposed under this section, shall assess against the defendant convicted of such violation double those reasonable costs that are expended by the Insurance Integrity Enforcement Bureau of the Office of Attorney General or the district attorney’s office in the investigation of such case, including, but not limited to, the cost of investigators, process service, court reporters, expert witnesses and attorney’s fees. A monetary penalty assessed and levied under this section shall be deposited to the credit of the State General Fund, and the Attorney General may institute and maintain proceedings in his name for enforcement of payment in the circuit court of the county of residence of the defendant and, if the defendant is a nonresident, such proceedings shall be in the Circuit Court of the First Judicial District of Hinds County, Mississippi.

HISTORY: Laws, 1998, ch. 561, § 5; reenacted without change, Laws, 2000, ch. 424, § 5; reenacted without change, Laws, 2003, ch. 439, § 5, eff from and after July 1, 2003.

Amendment Notes —

The 2000 amendment reenacted the section without change.

The 2003 amendment reenacted the section without change.

§ 7-5-311. Repealed.

Repealed by Laws, 2003, ch. 439, § 6, eff from and after July 1, 2003.

[Laws, 1998, ch. 561, § 6; Laws, 2000, ch. 424, § 6, eff from and after July 1, 2000.]

Editor’s Notes —

Former §7-5-311 repealed §§7-5-301 through7-5-311.

Chapter 7. State Fiscal Officer; Department of Audit

Article 1. State Fiscal Officer.

Editor’s Notes —

Laws, 1989, ch. 544, § 17, effective July 1, 1989, codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

§ 7-7-1. Definitions.

  1. As used in this chapter, the terms “State Auditor” and “Auditor” mean the Auditor of Public Accounts.
  2. As used in this chapter, the term “State Fiscal Officer” means the official created in Section 27-104-5, acting through the Bureau of Budget and Fiscal Management.
  3. “Agency” means any state board, commission, committee, council, department or unit thereof created by the Constitution or statutes if such board, commission, committee, council, department, unit or the head thereof is authorized to appoint subordinate staff by the Constitution or statute, except a legislative or judicial board, commission, committee, council, department or unit thereof.
  4. For the purposes of Sections 7-7-1 through 7-7-65, the term “public funds” shall mean all funds which are received, collected by, or available for the support of or expenditure by any state department, institution or agency, whether such funds be derived from taxes or from fees collected by such state department, institution or agency or from some other source, and which should be included in the entity of the state under generally accepted accounting principles, although such funds may not be required by law to be deposited in the State Treasury.

    Funds such as endowment funds and research funds, special building and plant funds, funds of a proprietary function, and the like shall be excluded from the meaning of the term, unless specifically required by law to be handled through the State Treasury or unless deemed necessary by the State Fiscal Officer to be included.

    All funds of state departments, institutions and agencies within the contemplation of this section that are not required by law to be deposited in the State Treasury, or are not declared to be exempt from the provisions of Sections 7-7-1 through 7-7-65 by the State Fiscal Officer shall be reported to the State Fiscal Officer in reports of revenues, expenditures, assets, liabilities, encumbrances, fund balances and other financial statements, at such times and in the form required by the State Fiscal Officer.

    It is hereby declared to be the intent of this section to provide that all “public funds” necessary to present a complete and comprehensive statement of the fiscal operations of the state government shall be handled through the State Fiscal Officer, whether through State Fiscal Officer receipt warrants and disbursement warrants, as is generally provided, or through the method of reporting, as required herein.

HISTORY: Codes, 1942, § 3852-03; Laws, 1962, ch. 483, § 3; Laws, 1983, ch. 422, § 8; Laws, 1984, ch. 488, § 91; Laws, 1989, ch. 532, § 1, eff from and after July 1, 1989.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Establishment of general accounting system, see §7-7-9.

Issuance of warrants for payment of claims, see §7-7-35.

Payment of public funds into state treasury by state officials, see §7-9-21.

Effect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

Duties of the state auditor (now the Executive Director of the Department of Finance and Administration) with respect to implementation by counties of countywide road administration, inventory control system, central purchasing system, and countywide personnel administration, see §19-2-11.

Annual auditing of municipalities, see §21-35-31.

Provision that an Auditor of Public Accounts (now the Executive Director of the Department of Finance and Administration) shall be elected in 1987 and every four years thereafter, see §23-15-193.

Nominations for state, district, county, and county district offices which are elective, see §§23-15-291 et seq.

Creation of Executive Director of Department of Finance and Administration, see §27-104-5.

State depositories, see §§27-105-1 et seq.

Nonappropriated funds of Mississippi Industries for the Blind, see §43-3-111.

Duty to print arrest tickets under the Uniform Arrest Ticket Law, see §63-9-21.

OPINIONS OF THE ATTORNEY GENERAL

All funds not required by law to be deposited in State Treasury, shall, under Miss. Code Section 7-7-1(4), be reported to State Fiscal Officer in reports of revenues, expenditures, assessments and liabilities at such times and in form required by State Fiscal Officer. 1993 Miss. Op. Att'y Gen. 1016.

Decision as to how state resources should be allocated for capital expenditures property lies with state legislature; until such time as legislature authorizes expenditure of funds to construct Sports Hall of Fame, all public funds must be accounted for as provided in Miss. Code Section 7-7-1. 1993 Miss. Op. Att'y Gen. 1016.

The Commercial Mobile Radio Service Board is not a state agency, though it is an instrumentality of the state. 1999 Miss. Op. Att'y Gen. 239.

JUDICIAL DECISIONS

1. Entities subject to auditor oversight.

Where plaintiff Mississippi Veterans Home Purchase Board, a former mortgage lender, filed suit against defendant insurer in state court and the insurer removed the action, because the board was initially state-funded and nothing prevented further such apportionments, the board was an arm of the state and not a “citizen” under 28 U.S.C.S. § 1332 for diversity jurisdiction. Miss. Veterans Home Purchase Bd. v. State Farm Fire & Cas. Co., 492 F. Supp. 2d 579, 2007 U.S. Dist. LEXIS 45606 (S.D. Miss. 2007).

§ 7-7-2. Transfer of functions of state fiscal management board to state fiscal officer.

  1. The Mississippi General Accounting Office and the State Fiscal Officer, acting through the Bureau of Budget and Fiscal Management, shall be the Department of Public Accounts formerly in the Office of the State Auditor of Public Accounts.
  2. The words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear in Sections 5-1-57, 5-1-59, 5-3-23, 7-1-33, 7-1-63, 7-3-29, 7-5-31, 7-11-25, 17-13-11, 9-1-36, 9-3-7, 9-3-23, 9-3-27, 9-3-29, 9-3-45, 11-35-11, 11-45-1, 21-33-47, 21-33-401, 23-5-215, 25-1-75, 25-1-81, 25-1-95, 25-1-98, 25-3-41, 25-3-51, 25-3-53, 25-3-55, 25-3-57, 25-3-59, 25-3-97, 25-7-7, 25-7-83, 25-9-135, 25-31-8, 25-31-10, 25-31-37, 27-1-35, 27-3-43, 27-3-45, 27-3-57, 27-3-59, 27-5-22, 27-5-103, 27-7-45, 27-7-313, 27-9-49, 27-11-3, 27-13-55, 27-15-203, 27-15-239, 27-15-241, 27-21-13, 27-29-1, 27-29-5, 27-29-11, 27-29-13, 27-29-15, 27-29-17, 27-29-25, 27-29-33, 27-31-109, 27-33-11, 27-33-41, 27-33-45, 27-33-47, 27-35-121, 27-35-149, 27-37-303, 27-39-13, 27-39-319, 27-41-19, 27-41-23, 27-41-25, 27-41-27, 27-41-41, 27-41-75, 27-45-1, 27-45-13, 27-45-19, 27-49-5, 27-49-9, 27-55-19, 27-55-47, 27-55-555, 27-57-35, 27-59-51, 27-65-51, 27-65-53, 27-67-29, 27-69-3, 27-69-73, 27-69-77, 27-71-301, 27-71-305, 27-71-339, 27-73-1, 27-73-7, 27-73-11, 27-103-55, 27-103-67, 27-105-7, 27-105-19, 27-105-21, 27-105-23, 27-105-33, 27-107-11, 27-107-59, 27-107-81, 27-107-101, 27-107-121, 27-107-141, 27-107-157, 27-107-173, 29-1-27, 29-1-79, 29-1-85, 29-1-87, 29-1-93, 29-1-95, 29-1-111, 31-3-17, 31-7-9, 31-9-15, 31-17-3, 31-17-59, 31-17-105, 31-19-17, 31-19-19, 31-19-21, 31-19-23, 31-5-15, 33-9-11, 35-7-45, 35-9-3, 35-9-5, 35-9-27, 35-9-29, 35-9-33, 37-3-7, 37-3-15, 37-3-17, 37-3-39, 37-13-33, 37-19-27, 37-19-29, 37-19-45, 37-19-47, 37-25-27, 37-27-17, 37-29-165, 37-31-41, 37-33-31, 37-33-71, 37-43-47, 37-101-103, 37-101-149, 37-109-25, 37-113-5, 37-133-7, 39-1-31, 39-3-109, 41-3-13, 41-4-19, 41-7-25, 41-73-71, 43-9-35, 43-13-113, 43-29-29, 45-1-11, 45-1-23, 47-5-77, 47-5-155, 49-1-65, 49-5-21, 49-5-97, 49-17-69, 49-19-1, 51-33-77, 51-33-79, 51-33-81, 51-33-87, 53-1-77, 55-3-41, 57-4-21, 57-9-5, 57-10-123, 57-13-7, 57-13-19, 57-15-5, 59-5-53, 59-7-103, 59-9-71, 59-17-47, 63-19-51, 65-1-111, 65-1-117, 65-9-9, 65-9-17, 65-9-25, 65-11-43, 65-11-45, 65-23-107, 65-26-7, 65-26-35, 69-9-5, 69-15-113, 71-5-359, 73-5-5, 73-6-9, 73-19-13, 73-36-17, 75-75-109, 77-3-89, 77-9-493, 77-11-201, 81-1-49, 83-1-13, 83-1-37, 83-1-39, 83-43-7, 83-43-21, 89-11-27, 97-11-29, 97-21-1, 97-21-61 and 99-15-19, Mississippi Code of 1972.

HISTORY: Laws, 1984, ch. 488, § 90; Laws, 1985, ch. 455, § 1; Laws, 1986, ch. 499, § 1; Laws, 1989, ch. 532, § 2; Laws, 1999, ch. 461, § 35; Laws, 2017, ch. 404, § 5, eff from and after July 1, 2017; Laws, 2018, ch. 395, § 11, eff from and after July 1, 2018.

Editor's Notes —

Section 5-1-57 referred to in subsection (2) was repealed by Laws of 1983, ch. 329, § 4, eff from and passage (approved March 9, 1983).

Section 5-3-23 referred to in subsection (2) was repealed by Laws of 1973, ch. 331, § 12, eff from and after passage (approved March 19, 1973).

Section 23-5-215 referred to in subsection (2) was repealed by Laws of 1986, ch. 495, § 335, eff from and after January 1, 1987.

Section 25-31-37 referred to in subsection (2), was repealed by Laws of 1992, ch. 396, § 11, eff from and after passage (approved April 27, 1992).

Section 27-1-35 referred to in subsection (2), was repealed by Laws of 1984, ch. 478, § 34, eff from and after July 1, 1984

Section 27-5-22 referred to in subsection (2), was repealed by Laws of 2009, ch. 546, § 24, effective upon passage, April 15, 2009.

Section 27-11-3 referred to in subsection (2), was repealed by Laws of 1989, ch. 479, § 2, eff from and after July 1, 1989.

Section 27-39-13 referred to in subsection (2) was repealed by Laws of 1980, ch. 505, § 24 (as amended by Laws of 1981, 1st Ex. Sess., ch. 5, § 1), eff September 30, 1982.

Section 27-103-55 referred to in subsection (2) was repealed by Laws of 1984, ch. 488, § 334, eff from and after July 1, 1984.

Section 27-103-67 referred to in subsection (2) was repealed by Laws of 1984, ch. 488, § 334, eff from and after July 1, 1984.

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration”.

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Sections 31-19-19 and 31-19-23, referred to in subsection (2), were repealed by Laws of 1986, ch. 317, eff from and after passage (approved March 13, 1986).

Section 35-9-3 referred to in subsection (2) was repealed by Laws of 1992, ch. 396, § 12, eff from and after passage (approved April 27, 1992)

Sections 35-9-29 and 35-9-33, referred to in subsection (2), were repealed by Laws of 1992, ch. 396, § 12, eff from and after passage (approved April 27, 1992).

Section 37-3-15 refered to in subsection (2) was repealed by Laws of 1982, Ex. Sess., ch. 17, § 43, eff from and after July 1, 1984.

Section 37-3-17 referred to in subsection (2) was repealed by Laws of 1982, Ex. Sess., ch. 17, § 43, eff from and after July 1, 1984.

Section 37-19-29 referred to in subsection (2) was repealed by Laws of 1997, Ex. Sess., ch. 612, § 30, eff from and after July 1, 2002.

Section 37-109-25 referred to in subsection (2) was repealed by Laws of 1991, ch. 547, § 12, eff from and after July 1, 1991.

Section 39-1-31 referred to in subsection (2) was repealed by Laws of 1989, ch. 321, § 7, eff from and after July 1, 1989.

Section 41-3-13 referred to in subsection (2) was repealed by Laws of 1980, ch. 465, § 6, eff from and after July 1, 1980.

Section 41-7-25 referred to in subsection (2) was repealed by Laws of 1986, ch. 437, § 6, eff from and after July 1, 1986.

Sections 57-13-7 and 57-13-19, referred to in subsection (2), were repealed by Laws of 1988, ch. 518, § 94, eff from and after July 1, 1988.

Sections 65-23-107, referred to in subsection (2), was repealed by Laws of 2007, ch. 582, § 25, eff from and after July 18, 2007 (the date the United States Attorney General interposed no objection under Section 5 of the Voting Rights Act of 1965, to the repeal of these sections).

Sections 81-1-49, referred to in subsection (2), was repealed by Laws of 1980, ch. 312, § 40, eff from and after March 21, 1980.

Laws of 1999, ch. 461, §§ 50, 51, provide as follows:

“SECTION 50. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under Title 27, Chapters 55, 57 and 61, Mississippi Code of 1972, prior to July 1, 1999, whether such assessments, appeals, suits, claims or actions shall have been begun before July 1, 1999, or shall thereafter be begun; and the provisions of the aforesaid laws and amendments thereto are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the executing of any warrant thereunder prior to July 1, 1999, or for the filing of reports, and for the imposition of any penalties, forfeitures or claims for failure to comply therewith.

“SECTION 51. Section 36 of this act shall take effect and be in force from and after September 1, 1999. The remainder of this act shall take effect and be in force from and after July 1, 1999.”

Amendment Notes —

The 2017 amendment deleted “45-23-7” following “43-13-113, 43-29-29, 45-1-11, 45-1-23.”

The 2018 amendment deleted “51-5-15” preceding “51-33-77” in (2).

Cross References —

Effect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

Powers and duties of Executive Director of the Department of Finance and Administration, see §§27-104-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The term “State Auditor” in Section 49-17-69 refers to and means the State Fiscal Officer as defined in Sections 7-7-2 and 27-104-6. 1999 Miss. Op. Att'y Gen. 693.

§ 7-7-3. General Accounting Office; funding of agency expenses; deposit of monies into State General Fund.

  1. There is hereby established a General Accounting Office for the State of Mississippi, the powers and duties of said office to be performed by the Bureau of Budget and Fiscal Management under the administration of the State Fiscal Officer.
  2. The Chief of the Fiscal Management Division, under the supervision of the State Fiscal Officer, shall prescribe and implement in the office of each state agency an adequate accrual accounting system, in conformity with generally accepted accounting principles, and a system for keeping other essential financial records or, in lieu thereof, may install a state centralized automated accounting system which facilitates reporting the financial position and operations of the state as a whole, in conformity with generally accepted accounting principles. All such accounting systems so prescribed or installed shall be as uniform as may be practicable for agencies and offices of the same class and character.

    Each state agency shall adopt and use the system prescribed and approved for it by the State Fiscal Officer, and the State Fiscal Officer shall have the authority and power to impound all funds of such agency until it complies with the provisions of this section. Said state centralized automated accounting system shall be made available to the agencies of state government through the services of the State Computer Center. The State Fiscal Officer shall conduct training seminars on a regular basis to ensure that agencies have access to persons proficient in the correct use of the statewide automated accounting system.

  3. The State Fiscal Officer shall establish an oversight advisory committee to ensure that the state centralized automated accounting system meets the needs of the agencies served thereby. Said oversight advisory committee shall be composed of qualified public employees proficient in the areas of fiscal management, accounting, data processing and other fields affected by the automated accounting and financial management system. Said committee shall have the following responsibilities:
    1. Provide continual review of laws, rules, regulations, policies and procedures which affect the continued successful implementation of the state automated accounting and financial management system;
    2. Coordination among the control agencies of state and federal government to identify required modifications and/or enhancements to the state centralized automated accounting system as required for successful implementation;
    3. Ensure that agencies using the system are in compliance with the requirements of the various control agencies; and
    4. Assign persons knowledgeable in their area of expertise and proper use of the state centralized automated accounting system to help agencies use the system correctly.
  4. The State Fiscal Officer shall provide for the continuing support of the state centralized automated accounting system from funds appropriated therefor by the Legislature and/or from user fees charged to the state agencies and institutions utilizing the system.

    The State Fiscal Officer may charge fees to agencies and institutions for services rendered to them in conjunction with the statewide automated accounting system. The amounts of such fees shall be set by the State Fiscal Officer, and all such fees collected shall be paid into the Statewide Automated Accounting System Fund.

  5. There is hereby established within the State Treasury a special fund to be designated as the Mississippi Management and Reporting System Revolving Fund. This fund is established for the purpose of developing and maintaining an executive information system within state government. Such a system may include the state centralized automated accounting system, a centralized automated human resource/payroll system for state agencies and the automation of performance programmatic data and other data as needed by the legislative and executive branches to monitor the receipt and expenditure of funds in accordance with desired objectives.

    A Steering Committee consisting of the State Fiscal Officer, the Executive Director of the State Personnel Board and the Executive Director of the Mississippi Department of Information Technology Services shall establish policies and procedures for the administration of the Mississippi Management and Reporting System Revolving Fund.

    All disbursements from this fund shall be made pursuant to appropriation by the Legislature. All interest earned from the investment of monies in this fund shall be credited to such fund.

    Any expenditure of funds related to the development of a Mississippi Management and Reporting System by the State Personnel Board, the Department of Finance and Administration and the Mississippi Department of Information Technology Services made during the fiscal year ending June 30, 1993, shall be reimbursable from the Mississippi Management and Reporting System Revolving Fund upon its establishment.

    The Bond Commission is hereby authorized to grant a noninterest-bearing loan to the Mississippi Management and Reporting System Revolving Fund from the State Treasurer’s General Fund/Special Fund Pool in an amount not to exceed Fifteen Million Dollars ($15,000,000.00).

    The Mississippi Management and Reporting System Steering Committee shall appoint an administrator of the Mississippi Management and Reporting System Revolving Fund. The salary of the administrator and all other project administrative expenses shall be disbursed from the revolving fund. The administrator of the fund is hereby authorized to employ or secure personnel service contracts for all personnel required to carry out this project. On or before January 15 of each year, the State Fiscal Officer shall present a report of all expenditures made during the previous fiscal year from the Mississippi Management and Reporting System Revolving Fund to the State Bond Commission and to the Legislature.

    Upon implementation of the Mississippi Management and Reporting System, or any part thereof, at any state agency, a repayment schedule shall be determined by the Mississippi Management and Reporting System Revolving Fund administrator for payment back into the Mississippi Management and Reporting System Revolving Fund. This repayment schedule will include direct and indirect expenses of implementing the Mississippi Management and Reporting System at each agency and applied interest charges. Each state agency shall be required to request the amount of its yearly repayment in its annual budget request.

    At the completion of the Mississippi Management and Reporting System, the Steering Committee shall recommend to the Legislature an amount to remain in the Mississippi Management and Reporting System Revolving Fund to fund future upgrades and maintenance for the system. The remaining amount, as repaid by the agencies, shall be returned to the General Fund/Special Fund Pool.

    Each state agency executive director shall participate in the Mississippi Management and Reporting System (MMRS) project by appointing an agency implementation team leader to represent them on the MMRS project. All agencies will be required to implement the MMRS unless exempted from such by the MMRS Steering Committee. If such an exemption is granted, the MMRS Steering Committee may require selected data to be electronically interfaced into the MMRS.

  6. In addition to his other duties, the Chief of the Fiscal Management Division shall perform the following services:
    1. Maintain a set of control accounts on a double entry accrual basis for each state fund so as to analyze, classify and record all resources, obligations and financial transactions of all state agencies.
    2. Submit to the Governor and to the Legislative Budget Office a monthly report containing the state’s financial operations and conditions.
    3. Approve as to form the manner in which all payrolls shall be prepared; and require each state agency to furnish copies of monthly payrolls as required to the State Fiscal Officer. The Chief of the Fiscal Management Division shall study the feasibility of a central payroll system for all state officers and employees, and report his findings and recommendations to the Legislature.
    4. Require of each state agency, through its governing board or executive head, the maintaining of continuous internal audit covering the activities of such agency affecting its revenue and expenditures, and an adequate internal system of preauditing claims, demands and accounts against such agency as to adequately ensure that only valid claims, demands and accounts will be paid, and to verify compliance with the regulations of the State Personal Service Contract Review Board regarding the execution of any personal service or professional service contracts pursuant to Section 25-9-120(3). The Fiscal Management Division shall report to the State Fiscal Officer any failure or refusal of the governing board or executive head of any state agency to comply with the provisions of this section. The State Fiscal Officer shall notify the said board of trustees or executive head of such violation and, upon continued failure or refusal to comply with the provisions of this section, then the State Fiscal Officer may require said board of trustees or executive head of such state agency to furnish competent and adequate personnel to carry out the provisions of this section, who shall be responsible to the State Fiscal Officer for the performance of such function with respect to such state agency. For failure or refusal to comply with the provisions of this section or the directions of the State Fiscal Officer, any such employee may be deprived of the power to perform such functions on behalf of the Fiscal Management Division.
  7. Every state agency, through the proper officials or employee, shall make such periodic or special reports on forms prescribed by the Chief of the Fiscal Management Division as may be required or necessary to maintain the set of control accounts required. If any officer or employee of any state agency whose duty it is to do so shall refuse or fail to make such periodic or special reports in such form and in such detail and within such time as the Fiscal Management Division may require in the exercise of this authority, the State Fiscal Officer shall prepare or cause to be prepared and submitted such reports and the expense thereof shall be personally borne by said officer or employee and he or she shall be responsible on his or her official bond for the payment of the expense. Provided that a negligently prepared report shall be considered as a refusal or failure under the provisions of this section.
  8. From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law.
  9. From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section.

HISTORY: Codes, 1942, § 3852-01; Laws, 1962, ch. 483, § 1; Laws, 1984, ch. 488, § 92; Laws, 1986, ch. 499, § 2; Laws, 1989, ch. 532, § 3; Laws, 1993, ch. 485, § 2; Laws, 1997, ch. 609, § 7; Laws, 2016, ch. 459, § 12, eff from and after July 1, 2016.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of finance and Administration”.

Chapter 622 of Laws of 1995 (§25-53-3) changed the name of the “Central Data Processing Authority ” (CDPA) to the “Mississippi Department of Information Technology Services” (MDITS) and provided that wherever the terms “Central Data Processing Authority” and “authority”, when referring to the Central Data Processing Authority, are used in any law, the same shall mean the Mississippi Department of Information Technology Services.

Laws of 2016, ch. 459, § 1, codified as §27-104-201, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Mississippi Budget Transparency and Simplification Act of 2016.’ ”

Amendment Notes —

The 2016 amendment added (8) and (9).

Cross References —

Oath of office, see Miss. Const. Art. 14, § 268.

State bond advisory division, see §7-1-401.

Direction to maintain a complete system of general accounting, see §7-7-9.

Issuance of warrants for payment of claims, see §7-7-35.

Audit of economic development districts, see §19-5-99.

Duties of Executive Director of the Department of Finance and Administration in creating municipal revolving fund, see §21-33-401.

Before whom oath of office is taken, see §25-1-9.

Place of filing of oath of office, see §25-1-11.

Powers and duties of Executive Director of the Department of Finance and Administration, see §§27-104-1 et seq.

Prohibition against one state agency charging another state agency fees, etc., for services or resources received, see §27-104-203.

Defrayal of expenses of certain state agencies by appropriation of Legislature from General Fund, see §27-104-205.

Issuance of warrants as payment of expenses of department of education, see §37-3-13.

Issuance of warrants for industrial revolving fund, see §57-9-5.

Form of tickets under the uniform arrest ticket act, see §63-9-21.

Provision that the books, documents, records and transactions relating to the receipt of monies with respect to bad check complaints and restitution thereon are subject to audit, see §97-19-77.

§ 7-7-5. Location and hours of office.

The Bureau of Budget and Fiscal Management of the General Accounting Office shall be located at the seat of government, and the bureau shall be open Monday through Friday of each week for eight (8) hours each day.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 3 (1); 1857, ch. 6, art. 28; 1871, § 129; 1880, § 215; 1892, § 225; 1906, § 235; Hemingway’s 1917, § 3494; 1930, § 3722; 1942, §§ 3852, 3852-02; Laws, 1904, ch. 139; Laws, 1962, ch. 483, § 2; Laws, 1964, ch. 542, § 2; Laws, 1984, ch. 488, § 93; Laws, 1989, ch. 532, § 4, eff from and after July 1, 1989.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Powers and duties of Executive Director of the Department of Finance and Administration, see §§27-104-1 et seq.

§ 7-7-7. State fiscal officer to appoint necessary employees; bonds.

The State Fiscal Officer shall appoint such bureau and division heads, contractors and other employees as are necessary for the proper discharge of the duties of the General Accounting Office subject to the provisions of the State Personnel Law. The State Fiscal Officer shall be officially responsible for the acts of all other employees of his office in the same manner as if done by himself.

The State Fiscal Officer shall require bonds of his assistant and other employees at his pleasure. The premiums on said bonds shall be paid for as prescribed elsewhere in the laws of the state.

HISTORY: Codes, 1942, §§ 3852-04, 3867-08; Laws, 1962, ch. 483, § 4; Laws, 1970, ch. 542, § 8; Laws, 1984, ch. 488, § 94; Laws, 1989, ch. 532, § 5, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Oath of office, see Miss. Const. Art. 14, § 268.

Issuance of warrants for payment of claims, see §7-7-35.

Effect of any member of a board, commission, council or authority changing domicile after appointment, see §7-13-9.

Before whom oath of office is taken, see §25-1-9.

Place of filing of oath of office, see §25-1-11.

Requirement of state officials making guaranty or surety bonds, see §25-1-13.

Appointment, duties, and oath of department subordinates, see §25-3-47.

Powers and duties of Executive Director of the Department of Finance and Administration, see §§27-104-1 et seq.

Criminal penalty for officers failing to take oath or give bond, see §97-11-41.

JUDICIAL DECISIONS

1. In general.

Administration of public purchasing, administration of state employee’s group insurance program, and authority to approve rules adopted by the State Auditor for establishing a merit system for his employees, are administrative functions within the prerogative of the executive department, and thus, named legislators could not constitutionally perform any of those functions because they properly belonged to the executive department; moreover, the statutes vesting those powers in members of the legislature are unconstitutional. Alexander v. State, 441 So. 2d 1329, 1983 Miss. LEXIS 3007 (Miss. 1983).

A deputy auditor is not a constitutional officer and a deputy may be removed at the pleasure of the auditor. State ex rel. Brown v. Christmas, 126 Miss. 358, 88 So. 881, 1921 Miss. LEXIS 44 (Miss. 1921).

§ 7-7-9. General accounting system.

The Mississippi General Accounting Office shall maintain a complete system of general accounting to comprehend the financial transactions of every state department, division, officer, board, commission, institution or other agency owned or controlled by the state, except those agencies specifically exempted in Section 7-7-1, whether at the seat of government or not and whether the funds upon which they operate are channeled through the State Treasury or not, either through regular procedures having to do with the issuance of the State Fiscal Officer receipt warrants and disbursement warrants or through controls maintained through reports filed periodically as required by the State Fiscal Officer in accordance with the reporting provisions contained in said Section 7-7-1.

All transactions in public funds, as defined in Section 7-7-1, shall either be handled directly through the State Fiscal Officer and the State Treasury, or shall be reported to the State Fiscal Officer at the times and in the form prescribed by the State Fiscal Officer and the Legislative Budget Office, so that a complete and comprehensive system of accounts of the fiscal activities of all state governmental agencies shall be made available at all times in the General Accounting Office.

HISTORY: Codes, 1942, § 3852-05; Laws, 1962, ch. 483, § 5; Laws, 1984, ch. 488, § 95; Laws, 1989, ch. 532, § 6, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Authority to require reports from departments of state government necessary to maintain record of accounts for every county, school district, municipality and other districts, see §7-7-55.

Joint legislative budget committee and legislative budget office, generally, see §§27-103-101 et seq.

Powers and duties of Executive Director of the Department of Finance and Administration, see §§27-104-1 et seq.

§ 7-7-11. Penalty for failure to make required reports.

If any officer or employee of any state agency shall refuse or fail to make any report to the State Fiscal Officer or the Legislative Budget Office as required herein or in the manner prescribed by the said State Fiscal Officer, the State Fiscal Officer shall proceed to make, or cause to be made, the said report. The expense thereof shall be personally borne by said officer or employee, and he or she shall be responsible on his or her official bond for the expense so incurred.

HISTORY: Codes, 1942, § 3852-06; Laws, 1962, ch. 483, § 6; Laws, 1984, ch. 488, § 96; Laws, 1989, ch. 532, § 7, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Authority to require reports from departments of state government necessary to maintain record of accounts for every county, school district, municipality and other districts, see §7-7-55.

Reports required by the legislative budget office, see §§27-103-107 et seq.

Powers and duties of Executive Director of the Department of Finance and Administration, see §§27-104-1 et seq.

§ 7-7-13. Repealed.

Repealed by Laws, 1984, ch. 488, § 124, eff from and after October 1, 1986 (see Editor’s Note below).

[Codes, 1942, § 3852-07; Laws, 1962, ch. 483, § 7]

Editor’s Notes —

Former §7-7-13 provided for unified financial accounting and control among the departments and agencies of the state.

Laws of 1984, ch. 488, § 343, provided that the repeal of this section as proposed by section 124, was to become effective July 1, 1986. Subsequently, section 13, ch. 455, Laws of 1985, amended section 343, ch. 488, Laws of 1984, to provide that the repeal was not to become effective until October 1, 1986.

§ 7-7-15. State Fiscal Officer to receive all moneys for deposit in state treasury.

Every state department, division, officer, board, commission, institution or other agency owned or controlled by the state, collecting or receiving public funds or monies from any source whatever to be deposited in the State Treasury for the use of the state or any state agency, shall pay such monies to the State Fiscal Officer, who shall issue his warrant or certificate of receipt therefor, specifying the amount and the particular account on which such payment is to be made.

HISTORY: Codes, 1942, § 3852-08; Laws, 1962, ch. 483, § 8; Laws, 1984, ch. 488, § 97; Laws, 1989, ch. 532, § 8; Laws, 1994, ch. 391, § 1, eff from and after July 1, 1994.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Powers and duties of Executive Director of the Department of Finance and Administration, see §§27-104-1 et seq.

Repayment of loans made under water pollution abatement grant program to political subdivisions ineligible to pledge for repayment under §§49-17-65,49-17-67, see §49-17-69.

Water Pollution Control Revolving Fund, see §49-17-87.

§ 7-7-17. State Fiscal Officer to receive reports of receipts of public funds not to be deposited into state treasury.

Reports shall be filed with the State Fiscal Officer at the time and in the manner prescribed by the State Fiscal Officer by all state departments, institutions and agencies of all receipts of public funds, as defined in Section 7-7-1, which are not required by law to be deposited into the State Treasury but into banks bonded to be depositories of such funds, so that the State Fiscal Officer may keep comprehensive records and may make complete periodic reports concerning all public funds belonging to or for the use of the state and those agencies owned or controlled by the state.

HISTORY: Codes, 1942, § 3852-09; Laws, 1962, ch. 483, § 9; Laws, 1984, ch. 488, § 98; Laws, 1989, ch. 532, § 9, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Authority to require reports from departments of state government necessary to maintain record of accounts for every county, school district, municipality and other districts, see §7-7-55.

Powers and duties of Executive Director of the Department of Finance and Administration, see §§27-104-1 et seq.

§§ 7-7-19 and 7-7-21.

Repealed by Laws, 1989, ch. 532, § 67, eff from and after July 1, 1989.

§7-7-19. [Codes, 1942, § 3852-10; Laws, 1962, ch. 483, § 10; Laws, 1984, ch. 488, § 99]

§7-7-21. [Codes, 1942, § 3852-11; Laws, 1962, ch. 483, § 11; Laws, 1984, ch. 488, § 100]

Editor’s Notes —

Former §7-7-19 required the auditor of public accounts to audit, examine, and settle public debts and collectors of state tax revenue.

Former §7-7-21 required the auditor of public accounts to keep records and accounts of all tax collectors.

§ 7-7-23. Purchase orders; receipt of executed copies; electronically submitted purchase orders.

  1. Purchases of equipment, supplies, materials or services of whatever kind or nature for any department, officer, institution or other agency of the state, the cost of which is to be paid from funds in the State Treasury on State Fiscal Officer disbursement warrants, may be made only by written purchase orders duly signed by the official authorized so to do, on forms prescribed by the State Fiscal Officer. Purchases of such equipment, supplies, materials, or services, as specified herein, made without the issuance of such purchase orders shall not be deemed to be obligations of the state unless the State Fiscal Officer, by general rule or special order, permits certain purchases to be made without same. As many copies of each purchase order shall be prepared as may be prescribed by the State Fiscal Officer, but at least one (1) copy shall be furnished the vendor, one (1) copy shall be furnished the State Fiscal Officer, and one (1) copy shall be retained by the department or agency for whose benefit the purchase is made. The State Fiscal Officer, by general rule or special order, may allow for the submission of purchase orders in a format not requiring a signature. It shall be the duty of the proper official in each department or agency to forward the copy of each purchase order to the State Fiscal Officer on the same day the said order is issued. All purchase orders covering purchases to be paid for out of funds appropriated for any fiscal year shall be executed by June 30 of the fiscal year and shall be filed with and received for recording by the State Fiscal Officer within five (5) working days thereafter, and for electronically submitted purchase orders, the State Fiscal Officer shall issue regulations as to the last filing date required for purchase orders; otherwise, the same shall not be deemed to constitute valid obligations against the state within the meaning of Section 64 of the Constitution. The provisions of this subsection shall not apply to contracts for services of investigators employed by any agency of the state government authorized by law to employ such investigators.
  2. The State Fiscal Officer may approve electronically submitted purchase orders, thereby releasing such purchase orders and recording the encumbrances. For purposes of electronically submitted purchase orders, the State Fiscal Officer may exempt agencies from furnishing a copy of the purchase order to the State Fiscal Officer as required in subsection (1) above.

HISTORY: Codes, 1942, § 3852-12; Laws, 1962, ch. 483, § 12; Laws, 1970, ch. 468, § 1; Laws, 1984, ch. 488, § 101; Laws, 1989, ch. 532, § 10; Laws, 1994, ch. 391, § 2, eff from and after July 1, 1994.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Record of encumbrances of each purchase order filed under this section, see §7-7-25.

Issuance of warrants for payment of claims, see §7-7-35.

Powers and duties of Executive Director of the Department of Finance and Administration, see §§27-104-1 et seq.

§ 7-7-25. Record of encumbrances.

Upon receipt of each purchase order filed with the State Fiscal Officer under the provisions of Section 7-7-23, the State Fiscal Officer shall, upon approval of such purchase order, make due entry of the same on the record of encumbrances, which shall be established in the General Accounting Office, showing separately thereon an account for each department, institution or other agency and the law authorizing the appropriation from which the same is to be paid, if from appropriated funds. Encumbrances so made and entered shall, until paid, be shown in the General Accounting Office’s books of account so as to be used as a liability against the then cash balance of the particular fund which is applicable, whether general or special, and against the appropriation balance, if the encumbrance is to be paid from appropriated funds.

HISTORY: Codes, 1942, § 3852-13; Laws, 1962, ch. 483, § 13; Laws, 1984, ch. 488, § 102; Laws, 1989, ch. 532, § 11, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

§ 7-7-27. Filing claims or invoices of purchases, services, etc.; waiver of certification that goods or services received under certain circumstances.

  1. Except as provided otherwise in subsection (2) of this section, all claims against the state as the result of purchases, services, salaries, travel expense, or other encumbrances made or liabilities incurred by any officer, department, division, board, commission, institution or other agency of the state authorized to incur such obligations, whether as the result of the issuance of purchase orders, as hereinabove provided, or not, shall be filed with, certified and approved by the agency incurring such obligation pursuant to rules and regulations established by the Department of Finance and Administration. These rules and regulations shall set forth certain circumstances where certification by the approving officers that the goods and services have been received or performed may be waived by the Department of Finance and Administration. Such waivers may pertain to, but should not be limited to, service contracts of limited time periods for lease of office space and equipment, computer software and subgrantee disbursements under federal grant programs.
  2. The Board of Trustees of State Institutions of Higher Learning and the local board of trustees of a community or junior college shall adopt rules and regulations for institutions under their governance for the waiver of certification that goods or services have been received or performed. These rules and regulations shall be consistent with those established by the Department of Finance and Administration under subsection (1) of this section.

HISTORY: Codes, 1942, § 3852-14; Laws, 1962, ch. 483, § 14; Laws, 1984, ch. 488, § 103; Laws, 1989, ch. 532, § 12; Laws, 1990, ch. 323, § 1; Laws, 1990, ch. 387, § 1; Laws, 1994, ch. 391, § 3; Laws, 2012, ch. 445, § 1; Laws, 2014, ch. 492, § 1, eff from and after passage (approved Apr. 15, 2014.).

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in this section. The subsection “(1)” designation was deleted from the beginning of the section (the section had a (1) but no (2)). The Joint Committee ratified the correction at its August 16, 2012, meeting.

Amendment Notes —

The 2012 amendment in (1), substituted “shall be filed with, certified and approved by the agency icurring such obligation pursuant to rules and regulations established by the Department of Finance and Administration” for “shall first be filed with the agency incurring such obligation in such number of copies as the Department of Finance and Administration may prescribe” at the end of the first sentence, added the second sentence, deleted former sentences which read: “Such invoices shall be approved for payment by the proper officials of each agency and the original copy thereof forwarded to the Department of Finance and Administration, together with a requisition for payment containing a certification by the approving officer of each agency that the goods or services specified on each invoice have been received or performed, and any other documents required by the Department of Finance and Administration in order to ensure that the expenditure is regular, legal and correct, and that the claim has not been previously paid, and that the goods have been received in proper form. The Department of Finance and Administration may waive, under certain circumstances, the requirement that an original invoice be submitted to the department. The invoices shall show on their face the number of the purchase order previously issued covering the goods or services ordered, so that the Department of Finance and Administration may compare the same and make proper entries on the encumbrance record in the Department of Finance and Administration’s office, or for electronically submitted purchase orders, the Department of Finance and Administration may edit the same and approve the entry for the state’s general ledger. The certification by the approving officers that the goods and services have been received or performed may be waived in certain circumstances pursuant to rules and regulations established by the Department of Finance and Administration”; and deleted former (2), which read: “The State Fiscal Officer may approve electronically submitted payment vouchers, thereby recording the expenditure and issuing the payment. For purposes of electronically submitted payment vouchers, the State Fiscal Officer may exempt agencies from furnishing a copy of the payment voucher to the State Fiscal Officer as required in subsection (1) of this section.”

The 2014 amendment added the exception in (1); and added (2).

Cross References —

Exception from requirements of this section for payroll requisitions, see §7-7-31.

Issuance of warrants for payment of claims, see §7-7-35.

OPINIONS OF THE ATTORNEY GENERAL

Statute directs that certification of receipt of goods or services must be indicated before payment is made and therefore DFA could not contract with provider organizations to provide health care services for state employees at fixed fee per enrollee payable in advance. 1994 Miss. Op. Att'y Gen. 921.

§ 7-7-29. Requisitions or requests for payment of invoices.

No requisitions or requests for payment drawn against any funds in the Treasury shall be issued by any state agency, official or other person except on forms to be prescribed by the State Fiscal Officer; and none may be presented by the agency, official or other person to any claimant, but all shall be forwarded to the State Fiscal Officer, together with the invoice or invoices covering same, as herein prescribed. The form of all requisitions shall be such as to prevent their being cashed by a bank or other institution, agency or person, it being the intention of the Legislature herein to prevent the payment of state funds to any claimant except upon state warrants regularly and legally issued by the State Fiscal Officer after he shall have submitted the claim to regular audit, examination and verification, as prescribed herein. Payments may be made to claimants on electronic funds transfers without a state warrant as provided under Section 7-9-14. The Department of Human Services and any other agencies meeting the requirements of Sections 7-9-41 and 7-9-43, wherein provision is made in certain cases for the withdrawal of funds from the Treasury in lump sums on State Fiscal Officer warrants, shall not be deemed to be in violation of the provisions of this section.

HISTORY: Codes, 1942, § 3852-15; Laws, 1962, ch. 483, § 15; Laws, 1984, ch. 488, § 104; Laws, 1989, ch. 532, § 13; Laws, 1994, ch. 391, § 4, eff from and after July 1, 1994.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Section 43-1-1 provides that the term “State Department of Public Welfare” or “State Board of Public Welfare” shall mean the State Board of Human Services.

Cross References —

Exception from requirements of this section for payroll requisitions, see §7-7-31.

Issuance of warrants for payment of claims, see §7-7-35.

§ 7-7-31. Payroll requisitions.

Notwithstanding the provisions of Sections 7-7-27 and 7-7-29, it shall not be necessary that a separate statement, invoice or requisition shall be issued for each person on payrolls for salaries and wages of state employees. Regular forms to be prescribed by the State Fiscal Officer shall be used, covering all employees but listing each name separately and giving all pertinent information such as gross salary, the various withholdings, and the net salary, together with such other information as the State Fiscal Officer may require.

HISTORY: Codes, 1942, § 3852-16; Laws, 1962, ch. 483, § 16; Laws, 1984, ch. 488, § 105; Laws, 1989, ch. 532, § 14, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

§ 7-7-33. Pre-audit of claims.

The State Fiscal Officer shall issue disbursement warrants upon satisfactory pre-audit as prescribed by standards and procedures established by the State Fiscal Officer in consultation with the State Auditor’s office. Such standards and procedures shall include examination of the bill, invoice, account, payroll or other evidence of the claim, demand or charge and determination that the expenditure or disbursement is regular, legal and correct, and that the claim, demand or charge has not been previously paid. In order to ascertain that goods have been received or services rendered, the State Fiscal Officer may require such evidence as the circumstances may demand. If the expenditure or disbursement is proper, the State Fiscal Officer shall approve the same; otherwise, the State Fiscal Officer shall withhold approval. In order that such regularity and legality may appear, the State Fiscal Officer may return the claim to the department, institution or agency against which the same was issued for correction or amendment and may, by general rule or special order, require such certification or such evidence as the circumstances may demand.

HISTORY: Codes, 1942, § 3852-17; Laws, 1962, ch. 483, § 17; Laws, 1984, ch. 488, § 106; Laws, 1989, ch. 532, § 15, eff from and after July 1, 1989.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Authority to promulgate rules and regulations in regard to pre-audits, see §7-7-41.

§ 7-7-35. Issuance of warrants for payment of claims; exception for electronic transfer of funds.

  1. After the allowance of any claim which is payable out of the State Treasury under any of the provisions of Sections 7-7-1 through 7-7-65, a warrant shall be issued for the sum to be paid, except as otherwise provided in Section 7-9-14. A register of all warrants so issued shall be kept by the State Fiscal Officer and a duplicate register shall be kept for the State Treasurer, which duplicate register shall be duly attested to by the State Fiscal Officer, or the employees he may designate for that purpose, and be filed daily with the said Treasurer, or at such periods during the day as may be necessary. All warrants on the Treasurer shall be signed by the State Fiscal Officer, as required elsewhere in these statutes, or by such employees as he may designate for that purpose. Such signature may be made by means of such mechanical or electrical device as the State Fiscal Officer may select, after the same shall have been approved by the State Fiscal Officer. Such device shall be safely kept so that no one shall have access thereto except the State Fiscal Officer and such employees as may be authorized to sign warrants as herein provided. All such warrants shall be delivered by mail, or by messenger, or by personal service to the officer, department, institution or agency against which the claim involving the issuance of such warrant was made, and shall be delivered therefrom to the claimant.
  2. Periodically, such warrants of each department, institution or agency shall be mailed or handed directly to the claimant by someone other than the person preparing the requisition for payment in accordance with the control procedures established by the department, institution or agency. The State Fiscal Officer, at his discretion, may mail or deliver directly to the claimant the warrants for any department, institution or agency, or verify by some other means that delivery was made to the claimant.

HISTORY: Codes, 1942, § 3852-18; Laws, 1962, ch. 483, § 18; Laws, 1983, ch. 355, § 2; Laws, 1984, ch. 488, § 107; Laws, 1989, ch. 532, § 16; Laws, 1994, ch. 391, § 5, eff from and after July 1, 1994.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration”.

Cross References —

Authority to promulgate rules and regulations in regard to issuance of warrants, see §7-7-41.

Seal of state to be on every disbursement warrant, see §7-7-61.

Time for filing requisition for payment of invoice; time for mailing warrant in payment of invoice, see §31-7-303.

Notification of public body of date on which warrant mailed to claimant, as payment for goods or services provided to such public body, see §31-7-305.

Warrants for junior college vocational and technical training fund, see §37-29-165.

§ 7-7-37. Warrants; to whom payable.

The State Fiscal Officer shall write warrants payable to the order of the person, firm, institution or agency entitled thereto for all monies which, by law, are directed to be paid out of the Treasury.

HISTORY: Codes, 1942, § 3852-19; Laws, 1962, ch. 483, § 19; Laws, 1984, ch. 488, § 108; Laws, 1989, ch. 532, § 17, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Authority to promulgate rules and regulations in regard to issuance of warrants, see §7-7-41.

Procedures for Executive Director of Finance and Administration to follow under homestead exemption law, see §27-33-45.

Crime of forgery of warrant of Executive Director of Finance and Administration, see §97-21-61.

§ 7-7-39. Warrants to be drawn within appropriation or budget.

The State Fiscal Officer shall not draw warrants without, or in excess of, appropriations of money for the purpose, except in those cases specifically provided for by law; nor shall the State Fiscal Officer draw warrants against budgeted funds until notified by certification that the budget for the current allotment period of the fiscal year for the department, institution, or agency concerned is in compliance with the appropriation, and the amount of the approved budget has been set up in the State Fiscal Officer’s records; nor shall the State Fiscal Officer draw warrants in excess of the amount so budgeted and approved, nor shall the State Fiscal Officer draw any warrant in excess of the cash balance then available in the particular fund against which the warrant is chargeable unless the warrant is to be drawn against federal programs in which federal funds are receipted based upon policies and procedures as established by the State Fiscal Officer or in other situations as deemed necessary by the State Fiscal Officer.

HISTORY: Codes, 1942, § 3852-20; Laws, 1962, ch. 483, § 20; Laws, 1970, ch. 517, § 1; Laws, 1984, ch. 488, § 109; Laws, 1989, ch. 532, § 18; Laws, 1992, ch. 359, § 1; Laws, 2012, ch. 397, § 1, eff from and after July 1, 2012.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Amendment Notes —

The 2012 amendment substituted “policies and procedures as established by the State Fiscal Officer or in other situations as deemed necessary by the State Fiscal Officer” for “established warrant clearing patterns” at the end of the paragraph; and made minor stylistic changes.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Authority to promulgate rules and regulations in regard to issuance of warrants, see §7-7-41.

Payment of claims from prior fiscal year, see §27-104-25.

§ 7-7-40. Authority of State Fiscal Officer to approve escalations in budgets.

The State Fiscal Officer shall have the authority to approve escalations in a budget using special funds pursuant to specific authorization stated in an appropriation bill. Upon written documentation submitted by an agency head, the State Fiscal Officer shall also have the authority to approve escalations to a budget using donated or endowment funds designated for a specific purpose and using insurance proceeds as a result of damage to state property. Such escalations may not exceed the amount of such donated or endowment funds or insurance proceeds.

HISTORY: Laws, 1989, ch. 532, § 66; Laws, 2000, ch. 393, § 1, eff from and after July 1, 2000.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Amendment Notes —

The 2000 amendment inserted “and using insurance proceeds as a result of damage to state property” in the second sentence; and added “or insurance proceeds” in the last sentence.

§ 7-7-41. Rules and regulations.

The State Fiscal Officer may promulgate such regulations and procedures as he may deem necessary in regard to preauditing and postauditing claims and issuing warrants covering payments for construction contracts entered into by the Mississippi Department of Transportation, the Department of Finance and Administration, the State Department of Education, or by any other agency now existing or hereafter created, having control and supervision of the awarding and payment of construction contracts.

The State Fiscal Officer shall prescribe rules and regulations concerning the preauditing and postauditing of claims and the issuance of warrants and other forms of payments for all departments, institutions and agencies of the state, more particularly those coming within the provisions of Sections 7-9-41 and 7-9-43, after full discussion with the fiscal officers thereof, to the end that the most efficient overall state accounting system may be maintained. Such regulations, however, shall be of such nature and application that the State Fiscal Officer shall be able to maintain adequate records in his books of accounts of all fiscal operations of the state, and in no event shall the regular audit of the transactions of such departments, institutions and agencies by the State Department of Audit be suspended.

HISTORY: Codes, 1942, § 3852-21; Laws, 1962, ch. 483, § 21; Laws, 1984, ch. 488, § 110; Laws, 1989, ch. 532, § 19; Laws, 2000, ch. 477, § 1, eff from and after July 1, 2000.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Amendment Notes —

The 2000 amendment substituted “Mississippi Department of Transportation, the Department of Finance and Administration, the State Department of Education” for “highway department, the building commission, the State Educational Finance Commission” in the first paragraph; deleted “also be authorized, and it shall be his duty, to” following “State Fiscal Officer shall” in the second paragraph; and inserted “and postauditing” twice throughout the section.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Additional authority for Executive Director of Finance and Administration to prescribe regulations, see §7-7-47.

§ 7-7-42. Limitation of time for payment of warrants.

Any State of Mississippi warrant issued by the State Fiscal Officer against any fund in the State Treasury which has not been presented to the State Treasurer for payment within one (1) year after the last day of the month in which it was originally issued, shall be null and void, the obligation thereafter shall be unenforceable and the State Fiscal Officer shall not issue an additional warrant.

The State Fiscal Officer is authorized and directed to cancel all outstanding warrants over one (1) year old at the end of each month and shall notify the State Treasurer who shall remove such warrants from his list of outstanding warrants.

The State Fiscal Officer shall transfer the funds reflected by the cancellation of the warrant to the Abandoned Property Fund authorized by Section 89-12-37 of the Unclaimed Property Division of the State Treasury where the funds shall remain for five (5) years. After five (5) years, if the funds are unclaimed, the State Treasurer shall transfer the funds back to the original source of funds.

This section is applicable to warrants issued on and after January 1, 2000.

HISTORY: Laws, 1974, ch. 409; Laws, 1984, ch. 488, § 111; Laws, 1989, ch. 532, § 20; Laws, 2000, ch. 501, § 1, eff from and after passage (approved Apr. 27, 2000.).

Editor’s Notes —

Laws, 1984, ch. 488, § 341, provides as follows:

“Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action which accrued prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun.”

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Amendment Notes —

The 2000 amendment added the language following “void” in the first paragraph; deleted the second and third sentences of the second paragraph; and substituted the present third and fourth paragraphs for the former third and fourth paragraphs.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Issuance of duplicate warrant where original warrant lost or destroyed, see §7-7-57.

§ 7-7-43. Warrants not to be issued to state’s debtors; notice for state tax claim; liability for disregard of notice.

  1. The State Fiscal Officer, any chancery or city clerk, or the fiscal officer of any county or separate school district, institution of higher learning, state college, university or state community college, shall not issue any warrant upon any allowance made to, or claim in favor of, any person, his agent, or assignee who shall be indebted to the state, or against whom there shall be any balance appearing in favor of the state; but such officer shall allow such debtor a credit on his account for such allowance or claim.
  2. For state tax claims, the Tax Commissioner is required to furnish the appropriate fiscal officer with notice that state taxes have not been paid. This notice shall serve as a stop order upon any allowance made to, or claim in favor of, any person, his agent, or assignee who shall be indebted to the state, or any political subdivision thereof, or against whom there shall be any balance appearing in favor of the state or any political subdivision thereof. Disregard of the stop order notice shall create a personal liability against such fiscal officer for the full amount of state taxes due, plus interest and penalty.

HISTORY: Codes, 1942, § 3852-22; Laws, 1962, ch. 483, § 22; Laws, 1984, ch. 488, § 112; Laws, 1989, ch. 532, § 21; Laws, 1993, ch. 563, § 1, eff from and after July 1, 1993.

Editor’s Notes —

Laws, 1984, ch. 488, § 341, provides as follows:

“Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action which accrued prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun.”

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Authority to issue rules and regulations to implement this section, see §7-7-41.

OPINIONS OF THE ATTORNEY GENERAL

Phrase “claim in favor of” includes salary due and payable to teacher under contract to school district. 1993 Miss. Op. Att'y Gen. 878.

The Mississippi Bureau of Narcotics is not empowered to withhold money otherwise due a former employee who has left state employment without returning state property issued to him or reimbursing the state for its value or who has taken state property with him; however, if property belonging to the Bureau of Narcotics is missing and cannot be immediately retrieved, the bureau should promptly report these facts to the State Auditor and the State Fiscal Officer, and may accompany the report with a request that the State Fiscal Officer withhold the sums due the state from any amounts that would otherwise be payable to the responsible party or parties. 1999 Miss. Op. Att'y Gen. 602.

The use of the phrase “against whom there shall be any balance appearing in favor of the state” in subsection (1) does not require that a sum due the state be reduced to judgment before action can be taken. 1999 Miss. Op. Att'y Gen. 602.

JUDICIAL DECISIONS

1. In general.

2. Set-offs.

1. In general.

Where the application and bonds executed on state projects, dated January 21, 1948, and May 8, 1948, respectively, contained an assignment to the surety of all sums due or to become due to the contractor, which assignments became effective on the above dates, the right of the surety to retainage funds on the projects in the hands of the State Building Commission at the time of the contractor’s default became effective prior to the accrual and assessment of income taxes against the contractor for the year 1948, and this statute was inapplicable. Horne v. State Bldg. Com., 233 Miss. 810, 103 So. 2d 373, 1958 Miss. LEXIS 444 (Miss. 1958), overruled, Pruett v. City of Rosedale, 421 So. 2d 1046, 1982 Miss. LEXIS 2273 (Miss. 1982).

2. Set-offs.

Because under Miss. Code Ann. §§75-9-203,75-9-322, the first perfected security interest had priority, plaintiff, a receiver for the receivership entities, on behalf of the entities’ creditor who filed first, had priority over a state tax lien such that defendant state taxing authority’s distress warrants issued against the entities’ accounts receivable were quashed, and, because Miss. Code Ann. §7-7-43 dealt with tax liabilities, not contractual debts owed by the state, the state had no right to a setoff. Nabers v. Morgan, 2011 U.S. Dist. LEXIS 10504 (S.D. Miss. Feb. 2, 2011).

§ 7-7-45. Financial reports.

The State Fiscal Officer shall be required to make the following reports:

The State Fiscal Officer shall, within sixty (60) days after the adjournment of the Legislature, prepare and furnish to the State Auditor a full statement of all moneys expended at such session, specifying the items and amount of each item, and to whom and for what paid, in order that the Auditor may publish the amounts of all appropriations, all as prescribed by Section 113 of the Constitution. Sufficient copies of the report shall be made available to members of the Legislature, state officials, departments, institutions and agencies of the state government, as may be requested by such individual or department; and such others are to be made available for distribution as the State Fiscal Officer or Governor may determine.

The State Fiscal Officer shall, within fifteen (15) days after the commencement of every regular session of the Legislature, make to it a special report on the fiscal affairs of the state as of January 1 of the then current year.

The State Fiscal Officer shall prepare the comprehensive annual financial report as provided for in Section 27-104-4.

In addition to the other reports herein required, it shall be the duty of the State Fiscal Officer to have available in the State Fiscal Officer’s office, for the use of the Governor, the Legislature, the Legislative Budget Office and any other persons, daily reports of each fund account which the State Fiscal Officer is required to maintain, showing thereon balances brought forward, receipts to date, net expenditures to date, the unexpended balances, the amount of unpaid purchase orders, and the unencumbered balances. In addition thereto, the State Fiscal Officer shall be required to have available in its office reports of appropriation accounts, showing thereon the amount appropriated for each purpose, the amount of warrants issued to date, the unexpended appropriation balance, the amount of unpaid purchase orders, and the unencumbered appropriation balance for each such account.

Nothing herein shall be construed as preventing the State Fiscal Officer from making such other financial reports, and at such other time as it may deem advisable or for the best interests of the state; nor shall this section be construed as authority for discontinuing any other reports required by law. The cost of printing such reports of the State Fiscal Officer, as required herein, shall be paid from the appropriation made for that purpose.

HISTORY: Codes, 1942, § 3852-23; Laws, 1962, ch. 483, § 23; Laws, 1970, ch. 518, § 1; Laws, 1984, ch. 488, § 113; Laws, 1986, ch. 499, § 3; Laws, 1989, ch. 532, § 22, eff from and after July 1, 1989.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Joint legislative budget committee and legislative budget office, generally, see §§27-103-101 et seq.

Annual audit of the Public Service Commission Regulation Fund, see §77-1-6.

§ 7-7-47. Regulations and forms.

The State Fiscal Officer shall prescribe all regulations and shall prescribe uniform forms that he deems necessary for the performance of the duties required by Sections 7-7-1 through 7-7-65.

HISTORY: Codes, 1942, § 3852-24; Laws, 1962, ch. 483, § 24; Laws, 1984, ch. 488, § 114; Laws, 1989, ch. 532, § 23, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Additional authority for Executive Director of Finance and Administration to promulgate rules, regulations and procedures, see §7-7-41.

§ 7-7-49. Purpose and intent of Sections 7-7-1 through 7-7-65.

The purpose and intent of Sections 7-7-1 through 7-7-65 is hereby declared to be the establishment and maintenance of a modernized and efficient General Accounting Office for the State of Mississippi so that there may be available at all times therein all pertinent information of a fiscal nature concerning the operation of the state government. While the State Fiscal Officer is hereby charged with the primary responsibility of establishing and maintaining such office and making available the information contemplated herein, he is to work in conjunction with other state agencies, not injuring the normal functions thereof, in arriving at the desired end. Full cooperation and cohesive effort is hereby declared to be essential by and between the State Fiscal Officer, the State Treasurer, the Legislative Budget Office, the State Department of Audit, the State Tax Commission, and all other state departments, institutions and agencies, in order that the full purpose and intent of the cited sections may be effected.

HISTORY: Codes, 1942, § 3852-25; Laws, 1962, ch. 483, § 25; Laws, 1984, ch. 488, § 115; Laws, 1989, ch. 532, § 24, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Section 27-3-4 provides that the terms “‘Mississippi State Tax Commission,’ ‘State Tax Commission,’ ‘Tax Commission’ and ‘commission’ appearing in the laws of this state in connection with the performance of the duties and functions by the Mississippi State Tax Commission, the State Tax Commission or Tax Commission shall mean the Department of Revenue.”

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Joint legislative budget committee and legislative budget office, generally, see §§27-103-101 et seq.

§ 7-7-51. Procurement and installation of necessary machines and equipment.

The State Fiscal Officer is hereby given the authority, and it shall be his duty, to procure on competitive bids and install or have installed all machines, equipment, records and other things necessary for the performance of the duties imposed upon the State Fiscal Officer by Sections 7-7-1 through 7-7-65. Such machines and equipment as are to be purchased shall be purchased in full compliance with the laws of the state pertaining thereto and, if in the discretion of the State Fiscal Officer, it is to the best interests of the state, he may rent certain machines and equipment.

HISTORY: Codes, 1942, § 3852-26; Laws, 1962, ch. 483, § 26; Laws, 1984, ch. 488, § 116; Laws, 1989, ch. 532, § 25, eff from and after July 1, 1989.

Editor’s Notes —

Laws, 1984, ch. 488, § 341, provides as follows:

“Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action which accrued prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun.”

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

§ 7-7-53. Bureau of Capitol Facilities to provide office space.

It shall be the duty of the Bureau of Capitol Facilities, acting under the authority given by Section 29-5-3, to provide sufficient office space for the office of the State Fiscal Officer, including the amount required for filing and storage, although the space for the filing and storage of invoices, statements, bills, and other papers and documents of such nature, held for more than two (2) years after the date of issuance, may not be required to be furnished.

HISTORY: Codes, 1942, § 3852-27; Laws, 1962, ch. 483, § 27; Laws, 1989, ch. 532, § 26, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

§ 7-7-55. Accounts to be kept with counties, districts, and municipalities.

The State Fiscal Officer shall maintain accounts to show the name of every county, school district, municipality and every other district of any kind or character receiving funds from the state, in such manner that there may be ascertained therefrom the amounts of state funds appropriated or otherwise contributed thereto. Where reports are necessary from other departments of state government in order for the State Fiscal Officer to do this, the State Fiscal Officer may require such departments to make such reports in the manner and at the times he may prescribe.

HISTORY: Codes, 1942, § 3852-28; Laws, 1962, ch. 483, § 28; Laws, 1984, ch. 488, § 117; Laws, 1989, ch. 532, § 27, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Powers and duties of Executive Director of Finance and Administration, see §§27-104-1 et seq.

§ 7-7-57. Issuance of duplicate warrants.

Upon satisfactory proof being presented to the State Fiscal Officer that any warrant drawn by the State Fiscal Officer upon the State Treasury has been lost or destroyed before having been paid, the State Fiscal Officer may issue a duplicate therefor upon a bond being executed by the State Fiscal Officer with such security as is approved by him, payable to the state in the penalty of double the amount of the warrant, and conditioned to save harmless the state from any loss occasioned by the issuing of the duplicate warrant, together with an affidavit relating the circumstances under which said warrant was lost or destroyed.

HISTORY: Codes, 1942, § 3852-29; Laws, 1962, ch. 483, § 29; Laws, 1966, ch. 556, § 1; Laws, 1984, ch. 488, § 118; Laws, 1989, ch. 532, § 28, eff from and after July 1, 1989.

Editor’s Notes —

Laws, 1984, ch. 488, § 341, provides as follows:

“Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action which accrued prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun.”

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Time limitations for presentment of warrants for payment, see §7-7-42.

Authorized duplication of mutilated state, county, town, or levy board warrants, see §25-55-19.

Inapplicability of bond requirements of this section to warrants for refund of income tax, see §27-7-313.

§ 7-7-59. Petty cash funds.

A reasonable petty cash fund shall be allowed each state department, institution, board, commission or other agency if, in the judgment of the State Fiscal Officer, such is necessary for the proper operation of the fiscal affairs thereof. The amount of such petty cash fund shall be fixed by the State Fiscal Officer in each case, but these funds shall be reimbursed only upon vouchers audited by the State Fiscal Officer. It shall not be lawful for any petty cash fund to be used for cashing checks or otherwise advancing funds to any officer or employee of any state department or agency.

The State Fiscal Officer may by regulation provide for the establishment of commercial bank accounts by any state agency, which shall serve as the depository for self-generated funds and custodial funds not required by law to be deposited in the State Treasury. The regulations may provide for such accounts to be used for disbursements not required to be made by warrants on the State Treasury. Each such account established shall have a maximum balance to be fixed by the State Fiscal Officer. All such accounts shall bear interest. For self-generated funds, the interest shall be deposited in the General Fund and for custodial funds, the interest shall be deposited in the custodial bank account. The State Auditor shall test for compliance with this section in any postaudit, and may, after notice and hearing, levy a civil penalty not to exceed One Thousand Dollars ($1,000.00) for any violation hereof. The auditor shall annually report all violations of this section to the Governor and the Legislature.

HISTORY: Codes, 1942, § 3852-30; Laws, 1962, ch. 483, § 30; Laws, 1984, ch. 488, § 119; Laws, 1985, ch. 455, § 13; Laws, 1985, ch. 525, § 8; Laws, 1989, ch. 532, § 29, eff from and after July 1, 1989.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

OPINIONS OF THE ATTORNEY GENERAL

Under Section 7-7-59, agents of the Mississippi Bureau of Narcotics may use money from the Bureau’s Special Operations Fund to purchase, in advance, food and necessary housekeeping supplies to feed and maintain agents participating in Court ordered, around the clock, interception of wire or oral communication operations, provided that the agents are not reimbursed for expenses. 1996 Miss. Op. Att'y Gen. 351.

A petty cash fund may be established from moneys in the Department of Audit special fund, and the costs of purchasing information and/or evidence may be paid out of the petty cash fund, provided the petty cash fund has been approved for those purposes by the Department of Finance and Administration in accordance with the guidelines and requirements of the statute. 2001 Miss. Op. Att'y Gen. 168.

§ 7-7-60. Petty cash funds for offices within county, municipality, or board of education.

A petty cash fund for offices within the county, municipality or board of education may be established in accordance with regulations set forth by the State Auditor’s office.

HISTORY: Laws, 1985, ch. 425, § 11, eff from and after passage (approved March 26, 1985).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-61. Seal of the office.

The seal used by the State Fiscal Officer shall be the seal prescribed by Section 126 of the Mississippi Constitution. The seal is to be impressed, or printed, upon the face of every disbursement warrant issued by the State Fiscal Officer.

HISTORY: Codes, 1942, § 3852-31; Laws, 1962, ch. 483, § 31; Laws, 1984, ch. 488, § 120; Laws, 1989, ch. 532, § 30, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

§ 7-7-63. Preservation of books and records.

The State Fiscal Officer shall carefully keep and preserve the books, records, papers and other things belonging to the General Accounting Office. Invoices, statements, bills and other papers of such nature may be disposed of in accordance with approved records control schedules. No records, however, may be destroyed without the approval of the Director of the Department of Archives and History.

HISTORY: Codes, 1942, § 3852-32; Laws, 1962, ch. 483, § 32; Laws, 1981, ch. 501, § 17; Laws, 1984, ch. 488, § 121; Laws, 1989, ch. 532, § 31, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Requirement that consent of director of department of archives and history be obtained prior to destruction of public records, see §§25-59-21,25-59-31.

Archives and Records Management Law, generally, see §§25-59-1 et seq.

Department of Archives and History, see §§39-5-1 et seq.

Crime of making false entries or alterations of entries in books of public office, see §97-21-1.

§ 7-7-65. Books open for inspection.

The State Fiscal Officer shall submit the accounts and records of the General Accounting Office to the inspection of any member of the Legislature or the Governor when required.

HISTORY: Codes, 1942, § 3852-33; Laws, 1962, ch. 483, § 33; Laws, 1984, ch. 488, § 122; ch. 532, § 32, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

§ 7-7-67. Investigation of fiscal officers and depositories.

It shall be the duty of the state auditor to investigate the books, accounts, and vouchers of all fiscal officers and depositories of the state and of every county, levee board, and taxing district of every kind, and to sue for, collect, and pay over all money improperly withheld by such fiscal officer or depository. He has the power to sue and right of action against all such officers and depositories and their sureties to collect any such moneys; but if the delinquency appears by a correct open account on the books of the proper accounting officer or depository, the right of the state auditor to sue shall arise only after he has given thirty (30) days’ notice to the delinquent officer or depository to pay over the amounts and he fails to do so. If he shall examine the books, accounts, and vouchers of any fiscal officer or depository of the state, county, levee board, or taxing district of any kind and find them correct, he shall give a certificate to that effect to such officer and to the board of supervisors of the proper county, or to the proper levee board, or other taxing district.

The state auditor may, in his discretion, also investigate the books, accounts, and vouchers of any municipality, even though such investigation and inspection has been made by a certified public accountant or an accounting firm; and the state auditor shall have the same authority and powers regarding such municipal inspections as granted herein regarding any other investigation.

HISTORY: Codes, 1942, § 3867-01; Laws, 1970, ch. 542, § 1, eff from and after passage (approved April 6, 1970).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

JUDICIAL DECISIONS

1. Right to bring suit.

Miss. Code Ann. §§7-7-67 or7-7-71 do not bestow exclusive authority to the Mississippi State Auditor alone to bring suits against the Mississippi State Tax Commission challenging the diversion of state sales tax funds to municipalities. City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289, 2003 Miss. LEXIS 132 (Miss. 2003).

§ 7-7-69. Examination of records of various boards.

It shall be the further duty of the state auditor and he shall have the authority to examine the records, minutes, and allowances of the various boards of supervisors, drainage boards, and all other boards empowered to make allowances of public money under the laws of the state. He shall give notice to such boards of any errors in accounting, of funds credited to any erroneous account, and of funds in public treasuries to an erroneous account; and unless such board shall within thirty (30) days correct such errors or omissions, the members thereof shall be guilty of misfeasance of office and punished accordingly. Should the state auditor discover that any of the boards mentioned in the preceding parts of this section have appropriated any money to the purpose not authorized by law, he shall have authority to bring suit for the amount of such illegal allowance or allowances against the members of such board voting for such illegal allowance on their official bond and against the party receiving such allowance. In the event of recovery, he shall be entitled to recover the amount due, which shall be paid into the fund to which it is due; and he may assess a penalty thereon not to exceed twenty percent (20%), which shall be paid into the general fund in the state treasury.

HISTORY: Codes, 1942, § 3867-02; Laws, 1970, ch. 542, § 2, eff from and after passage (approved April 6, 1970).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Audit of funds collected by the agricultural aviation board, see §69-21-119.

§ 7-7-71. Examination of records of public officers.

The state auditor, in the discharge of the official duties imposed upon him by Sections 7-7-67 through 7-7-79, shall have full power and authority to examine and investigate the books, records, papers, accounts, and vouchers of any state, county, municipal, or other officer.

HISTORY: Codes, 1942, § 3867-03; Laws, 1970, ch. 542, § 3, eff from and after passage (approved April 6, 1970).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

JUDICIAL DECISIONS

1. Right to bring suit.

Miss. Code Ann. §§7-7-67 or7-7-71 do not bestow exclusive authority to the Mississippi State Auditor alone to bring suits against the Mississippi State Tax Commission challenging the diversion of state sales tax funds to municipalities. City of Belmont v. Miss. State Tax Comm'n, 860 So. 2d 289, 2003 Miss. LEXIS 132 (Miss. 2003).

§ 7-7-73. Embezzlement by public officer or employee.

When the state auditor shall have reason to believe that a public officer or employee has embezzled any public funds, he shall notify the governor and the proper district attorney, and shall attend the trial as a witness for the state, if necessary.

HISTORY: Codes, 1942, § 3867-04; Laws, 1970, ch. 542, § 4, eff from and after passage (approved April 6, 1970).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-75. Suits by state auditor.

All suits by the state auditor under the provisions of Sections 7-7-67 through 7-7-79 shall be in his own name for the use of the state, county, municipality, levee board, or other taxing district interested; and he shall not be liable for costs, and may appeal without bond. Such suits may be tried at the return term and shall take precedence over other suits.

HISTORY: Codes, 1942, § 3867-05; Laws, 1970, ch. 542, § 5, eff from and after passage (approved April 6, 1970).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-77. Settlement and accounting for moneys collected.

The state auditor shall settle with the proper officers and pay over all moneys collected by him under the provisions of Sections 7-7-67 through 7-7-79 as required by law. He shall make a report to the state treasurer at the end of the fiscal year, giving a full account of all said collections by him during the preceding fiscal year, and of whom and on whose account collected. For a failure to render such account and settle and pay over all such collections made by him as required by law, the state auditor shall be suspended from office by the governor in the same manner as in the case of a defaulting state treasurer.

HISTORY: Codes, 1942, § 3867-06; Laws, 1970, ch. 542, § 6, eff from and after passage (approved April 6, 1970).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-79. Reports of operation.

The state auditor shall make a detailed account of the operation of Sections 7-7-67 through 7-7-79 to the governor once each year, and to the legislature at each regular session.

HISTORY: Codes, 1942, § 3867-07; Laws, 1970, ch. 542, § 7, eff from and after passage (approved April 6, 1970).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-81. Audits of entities and their use of monies from certain federal funds; Auditor’s Enhanced Accountability Fund created.

  1. The State Auditor shall have the authority to preaudit or postaudit, conduct performance audits and reviews, investigate projects, entities and their use of any funds provided to the state or any of its agencies or subdivision, or any nonprofit organization, from the federal American Recovery and Reinvestment Act of 2009, the federal RESTORE Act, the Gulf Environmental Benefit Fund, and fees derived from the Natural Resource Damage Assessment pursuant to the 2010 Deepwater Horizon explosion and oil spill, and their successors. If sufficient resources are available, the State Auditor shall maintain an official Web site and provide public access to copies of audit reports of state and local government entities receiving funds from the American Recovery and Reinvestment Act, the federal RESTORE Act, the Gulf Environmental Benefit Fund, and fees derived from the Natural Resource Damage Assessment pursuant to the 2010 Deepwater Horizon explosion and oil spill, and their successors. The State Auditor shall have the authority to recover costs associated with auditing and investigating such projects and funds within the limits of federal law from any such entity that receives such funds. In addition, the State Auditor shall have the authority to contract with qualified certified public accounting firms to perform selected engagements under this section, if funds are made available for such contracts by the Legislature, the governmental entities covered by this section or by the federal government. All files, working papers, notes, correspondence and any other data compiled by the audit firms in connection with the engagements shall be available upon request, without cost, to the State Auditor for examination and abstracting during the normal business hours of any business day.
  2. A special fund, to be designated as the “Auditor’s Enhanced Accountability Fund,” shall be created within the State Treasury. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Within the limits of federal law, initial funds shall be deposited from each governing entity receiving monies from the American Recovery and Reinvestment Act, the federal RESTORE Act, the Gulf Environmental Benefit Fund, and fees derived from the Natural Resource Damage Assessment pursuant to the 2010 Deepwater Horizon explosion and oil spill, based on a sliding scale to be determined by the State Auditor. Subsequent and additional funds may be deposited from any source made available to the Department of Audit for such purposes. Unexpended monies from the American Recovery and Reinvestment Act, the federal RESTORE Act, the Gulf Environmental Benefit Fund, and fees derived from the Natural Resource Damage Assessment pursuant to the 2010 Deepwater Horizon explosion and oil spill, remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited into such fund, but shall be held to pay for postaudit and investigative costs for related expenditures and programs. Monies deposited into the fund shall be disbursed, in the discretion of the State Auditor, to pay the allowable costs of additional preaudit, postaudit, investigative, or other allowable or accountability requirements not funded through regular appropriations or special fund billing provided in this section. Monies in the special fund may be used to reimburse reasonable actual and necessary costs incurred by the State Auditor to accomplish objectives under this section. The State Auditor shall maintain a specific accounting of actual costs incurred for each project for which reimbursements are sought and shall provide a report to the Legislature within sixty (60) days from the end of each fiscal year regarding the nature and amounts of all expenditures. The Department of Audit may escalate its budget and expend such funds in accordance with rules and regulations of the Department of Finance and Administration in a manner consistent with the escalation of federal funds.

HISTORY: Laws, 2009, ch. 546, § 22; Laws, 2014, ch. 489, § 1, eff from and after July 1, 2014.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in this section by substituting “Natural Resource Damage Assessment” for “Natural Resources Damages Assessment” in the first and second sentences of (1) and the third and fifth sentences of (2). The Joint Committee ratified the correction at its July 24, 2014, meeting.

Amendment Notes —

The 2014 amendment inserted “the federal RESTORE Act, the Gulf Environmental Benefit Fund, and fees derived from the Natural Resource Damage Assessment pursuant to the 2010 Deepwater Horizon explosion and oil spill” everywhere it appears; in (1), near the end of the first and second sentences, substituted “their” for “its”; and in (2), added “Within the limits of federal law” at the beginning of the third sentence, in the third and fifth sentences, inserted “monies from the” preceding “American Recovery and Reinvestment Act,” near the end of the fifth sentence, inserted “for” following “postaudit and investigative costs” and deleted “to American Recovery and Reinvestment Act” preceding “expenditures and programs.”

Federal Aspects—

American Recovery and Reinvestment Act, see Public Law 111-5, 123 Stat. 115.

Article 3. Department of Audit.

Editor’s Notes —

Section7-7-2, as added by Laws, 1984, chapter 488, § 90, and amended by Laws, 1985, chapter 455, § 14, Laws 1986, chapter 499, § 1, provided, at subsection (2) therein, that the words “state auditor of public accounts,” “state auditor”, and “auditor” appearing in the laws of the state in connection with the performance of auditor’s functions transferred to the state fiscal management board, shall be the state fiscal management board, and, more particularly, such words or terms shall mean the state fiscal management board whenever they appear. Thereafter, Laws, 1989, chapter 532, § 2, amended §7-7-2 to provide that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer, and, more particularly, such words or terms shall mean the State Fiscal Officer whenever they appear. Subsequently, Laws, 1989, ch. 544, § 17, effective July 1, 1989, and codified as §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

§ 7-7-201. Department of audit created.

A department of audit is hereby established under the supervision of the State Auditor. He shall exercise such powers and perform such duties incident to the organization and function of the department as are set forth in the subsequent sections of this article.

HISTORY: Codes, 1942, § 3877-01; Laws, 1948, ch. 202, § 1; Laws, 1952, ch. 176, § 1; Laws, 1986, ch. 488, § 1, eff from and after passage (approved April 15, 1986).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Duties of the State Department of Audit with respect to professional education programs for county purchase, receiving, and inventory control clerks, and county boards of supervisors, see §19-3-77.

Requirement of annual audits of every municipality, see §21-35-31.

Additional examiners doing audit of school reports, see §§37-37-3 et seq.

Annual audit of department of banking and consumer finance, see §81-1-71.

§ 7-7-202. Offices of department; office hours; official seal.

The State Auditor shall keep the office of the department at the seat of the government and shall keep it open Monday through Friday of each week for at least eight (8) hours each day. The State Auditor may establish satellite offices at other locations in the state. The State Auditor is authorized to prepare and use an official seal.

HISTORY: Laws, 1986, ch. 488, § 2, eff from and after passage (approved April 15, 1986).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-203. State Auditor to appoint director for financial and compliance division, director for investigations division and other employees as necessary to carry out duties of auditor.

The State Auditor shall appoint a director for the financial and compliance division and a director for the investigations division of the department. The director of the financial and compliance division shall be a certified public accountant of recognized executive ability and thoroughly familiar with the laws of the state in relation to the financial administration of the public offices thereof. The director of the investigations division shall be a certified law enforcement officer of recognized executive ability and shall be thoroughly familiar with the laws of the state in relation to the financial administration of the public offices thereof.

The State Auditor may appoint deputy auditors; employ attorneys, certified public accountants and other assistants; or contract for any services necessary to carry out the provisions of this article.

HISTORY: Codes, 1942, § 3877-02; Laws, 1948, ch. 202, § 2; Laws, 1952, ch. 176, § 2; Laws, 2013, ch. 545, § 1, eff from and after July 1, 2013.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2013 amendment rewrote the section which formerly read: “The state auditor shall appoint a director for the department who shall be responsible for its management and the execution of his policies, provided that such director shall be a certified public accountant of recognized executive ability and thoroughly familiar with the laws of the state in relation to the financial administration of the public offices thereof.

“The director shall have authority and it shall be his duty to select, with the concurrence of the state auditor, all administrative, technical, and professional assistants, including an assistant director, necessary to carry out the provisions of this article, provided, however, that all such assistants shall be employed only after they have qualified under the terms of a merit system, which the state auditor and director shall establish covering all personnel of the department and shall adopt and enforce all necessary rules and regulations to maintain. It shall be the duty of each successive incumbent in the office of state auditor to maintain said merit system as previously established, and he shall not replace or discharge any employee then covered thereby except for dereliction of duty or other acts and deeds committed in violation of the rules and regulations thereof. Any expense incurred incident to the maintenance of the merit system shall be paid out of the department of audit fund.”

Cross References —

Forms for municipal budget of expenses and revenue, see §21-35-7.

Annual audit of municipalities’ books upon a uniform formula, see §21-35-31.

§ 7-7-204. Paid internship program for certain students working toward a bachelor’s or master’s degree in accounting; eligibility requirements; liability of recipients who fail to complete coursework or degree or fail to work as auditor at Office of State Auditor for requisite period of time.

  1. Within the limits of the funds available to the Office of the State Auditor for such purpose, the State Auditor may grant a paid internship to students pursuing junior or senior undergraduate-level year coursework toward a bachelor’s degree in accounting or graduate-level coursework toward a master’s degree in accounting. Those applicants deemed qualified shall receive funds that may be used to pay for tuition, books and related fees to pursue their degree. It is the intent of the Legislature that the paid internship program (hereinafter referred to as the program) shall be used as an incentive for accounting students to develop job-related skills and to encourage accounting careers at the Office of the State Auditor.
  2. In order to be eligible for the program, an applicant must:
    1. Attend any college or school approved and designated by the Office of the State Auditor.
    2. Satisfy the following conditions:

      Applicants must have achieved a minimum Grade Point Average (GPA) on the previously obtained semester hours toward a bachelor of science degree in accounting of 3.0 on a 4.0 scale.

      If accepted into the program, participants shall maintain a minimum cumulative GPA of 3.0 on a 4.0 scale in all coursework counted toward a bachelor of science degree in accounting.

      1. Undergraduate stipulations: Applicants must have successfully obtained a minimum of fifty-eight (58) semester hours toward a bachelor of science degree in accounting from a Mississippi institution of higher learning.
      2. Graduate stipulations: Applicants must have met the regular admission standards and have been accepted into the master of science accounting program at a Mississippi institution of higher learning.

      If accepted into the program, participants shall maintain a minimum cumulative GPA of 3.0 on a 4.0 scale in all coursework counted toward a master of science degree in accounting.

    3. All program participants will be required to work a total of three hundred thirty-six (336) hours each summer at the Office of the State Auditor in Jackson, Mississippi.
    4. Agree to work as an auditor at the Office of the State Auditor upon graduation for a period of time equivalent to the period of time for which the applicant receives compensation, calculated to the nearest whole month, but in no event less than two (2) years.
    1. Before being placed into the program, each applicant shall enter into a contract with the Office of the State Auditor, which shall be deemed a contract with the State of Mississippi, agreeing to the terms and conditions upon which the internship shall be granted to him. The contract shall include such terms and provisions necessary to carry out the full purpose and intent of this section. The form of such contract shall be prepared and approved by the Attorney General of this state, and shall be signed by the State Auditor of the Office of the State Auditor and the participant.
    2. Upon entry into the program, participants will become employees of the Office of the State Auditor during their time in the program and shall be eligible for benefits such as medical insurance paid by the agency for the participant; however, in accordance with Section 25-11-105II(b), those participants shall not become members of the Public Employees’ Retirement System while participating in the program. Participants shall not accrue personal or major medical leave while they are in the program.
    3. The Office of the State Auditor shall have the authority to cancel any contract made between it and any program participant upon such cause being deemed sufficient by the State Auditor.
    4. The Office of the State Auditor is vested with full and complete authority and power to sue in its own name any participant for any damages due the state on any such uncompleted contract, which suit shall be filed and handled by the Attorney General of the state. The Office of the State Auditor may contract with a collection agency or banking institution, subject to approval by the Attorney General, for collection of any damages due the state from any participant. The State of Mississippi, the Office of the State Auditor and its employees are immune from any suit brought in law or equity for actions taken by the collection agency or banking institution incidental to or arising from their performance under the contract. The Office of the State Auditor, collection agency and banking institution may negotiate for the payment of a sum that is less than full payment in order to satisfy any damages the participant owes the state, subject to approval by the director of the sponsoring facility within the Office of the State Auditor.
    1. Any recipient who is accepted into the program by the Mississippi Office of the State Auditor and who fails to complete undergraduate- or graduate-level coursework toward a degree in accounting, or withdraws from school at any time before completing his or her education, shall be liable to repay the Office of the State Auditor for all monies received during the time the recipient was in the program, at the rate of pay received by the employee while in the program, including benefits paid by the agency for the participant, and monies received for tuition, books and related fees used to pursue their degree with interest accruing at ten percent (10%) per annum from the date the recipient failed or withdrew from school. The recipient also will not be liable for repayment for any money earned during the required summer hours. This money shall be considered earned by the recipient at the federal minimum wage rate.
    2. All paid internship compensation received by the recipient while in school shall be considered earned conditioned upon the fulfillment of the terms and obligations of the paid internship contract and this section. However, no recipient of the paid internship shall accrue personal or major medical leave while the recipient is pursuing junior or senior undergraduate-level year coursework toward a bachelor’s degree in accounting or graduate-level coursework toward a master’s degree in accounting. The recipient shall not be liable for liquidated damages.
    3. If the recipient does not work as an auditor at the Office of the State Auditor for the period required under subsection (2)(d) of this section, the recipient shall be liable for repayment on demand of the remaining portion of the compensation that the recipient was paid while in the program which has not been unconditionally earned, with interest accruing at ten percent (10%) per annum from the recipient’s date of graduation or the date that the recipient last worked at the Office of the State Auditor, whichever is the later date. In addition, there shall be included in any contract for paid student internship a provision for liquidated damages equal to Five Thousand Dollars ($5,000.00) which may be reduced on a pro rata basis for each year served under such contract.

HISTORY: Laws, 2008, ch. 558, § 4; Laws, 2009, ch. 546, § 1, eff from and after passage (approved Apr. 15, 2009.).

Amendment Notes —

The 2009 amendment deleted “Applicants must have obtained a bachelor of science degree in accounting from an institution of higher learning” following “Graduate stipulations” in (2)(b)(ii); and substituted “however, in accordance with Section 25-11-105II(b)…while participating in the program” for “and PERS Retirement Credit for time served in the program” in (3)(b).

§ 7-7-205. Surety bonds required.

The director, the assistant director, and all accountants and auditors of the department shall be required to execute surety bonds in such amounts as the state auditor may deem sufficient to ensure faithful performance of duties and financial accountability, provided the amount of such bond of the director shall not be less than Twenty-five Thousand Dollars ($25,000.00). The costs of such bonds shall be paid out of the department of audit fund in the same manner as other expenses are paid.

HISTORY: Codes, 1942, § 3877-08; Laws, 1948, ch. 202, § 8; Laws, 1952, ch. 176, § 8.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-207. Compensation of director.

The director of the department shall receive compensation as set by the state auditor which shall not exceed the salary of the state auditor as fixed by law.

HISTORY: Codes, 1942, § 3877-03; Laws, 1948, ch. 202, § 3; Laws, 1952, ch. 176, § 3; Laws, 1958, ch. 322; Laws, 1966, ch. 445, § 5; Laws, 1970, ch. 469, § 1; Laws, 1979, ch. 512, § 1, eff from and after July 1, 1979.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-209. Travel and other expenses.

The state auditor, director, and all employees of the department required to travel in the performance of official duties shall be reimbursed for actual subsistence and transportation expenses incurred by them while traveling away from home, as provided by law. The office of the department shall be supplied with all necessary supplies, stationery, printing, furniture, and equipment, which shall be purchased at the lowest and best prices obtainable. All salaries, travel, and other expenses of the department, including costs of purchases as aforesaid, shall be paid monthly out of the state department of audit fund, upon requisitions or vouchers approved by the director or, in his absence, by the assistant director.

HISTORY: Codes, 1942, § 3877-04; Laws, 1948, ch. 202, § 4; Laws, 1952, ch. 176, § 4.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-211. Powers and duties of department.

The department shall have the power and it shall be its duty:

To identify and define for all public offices of the state and its subdivisions generally accepted accounting principles or other accounting principles as promulgated by nationally recognized professional organizations and to consult with the State Fiscal Officer in the prescription and implementation of accounting rules and regulations;

To provide best practices, for all public offices of regional and local subdivisions of the state, systems of accounting, budgeting and reporting financial facts relating to said offices in conformity with legal requirements and with generally accepted accounting principles or other accounting principles as promulgated by nationally recognized professional organizations; to assist such subdivisions in need of assistance in the installation of such systems; to revise such systems when deemed necessary, and to report to the Legislature at periodic times the extent to which each office is maintaining such systems, along with such recommendations to the Legislature for improvement as seem desirable;

To study and analyze existing managerial policies, methods, procedures, duties and services of the various state departments and institutions upon written request of the Governor, the Legislature or any committee or other body empowered by the Legislature to make such request to determine whether and where operations can be eliminated, combined, simplified and improved;

To postaudit each year and, when deemed necessary, preaudit and investigate the financial affairs of the departments, institutions, boards, commissions, or other agencies of state government, as part of the publication of a comprehensive annual financial report for the State of Mississippi, or as deemed necessary by the State Auditor. In complying with the requirements of this paragraph, the department shall have the authority to conduct all necessary audit procedures on an interim and year-end basis;

To postaudit and, when deemed necessary, preaudit and investigate separately the financial affairs of (i) the offices, boards and commissions of county governments and any departments and institutions thereof and therein; (ii) public school districts, departments of education and junior college districts; and (iii) any other local offices or agencies which share revenues derived from taxes or fees imposed by the State Legislature or receive grants from revenues collected by governmental divisions of the state; the cost of such audits, investigations or other services to be paid as follows: Such part shall be paid by the state from appropriations made by the Legislature for the operation of the State Department of Audit as may exceed the sum of Thirty-five Dollars ($35.00) per man-hour for the services of each staff person engaged in performing the audit or other service plus the actual cost of any independent specialist firm contracted by the State Auditor to assist in the performance of the audit, which sum shall be paid by the county, district, department, institution or other agency audited out of its general fund or any other available funds from which such payment is not prohibited by law. Costs paid for independent specialists or firms contracted by the State Auditor shall be paid by the audited entity through the State Auditor to the specialist or firm conducting the postaudit.

Each school district in the state shall have its financial records audited annually, at the end of each fiscal year, either by the State Auditor or by a certified public accountant approved by the State Auditor. Beginning with the audits of fiscal year 2010 activity, no certified public accountant shall be selected to perform the annual audit of a school district who has audited that district for three (3) or more consecutive years previously. Certified public accountants shall be selected in a manner determined by the State Auditor. The school district shall have the responsibility to pay for the audit, including the review by the State Auditor of audits performed by certified public accountants;

To postaudit and, when deemed necessary, preaudit and investigate the financial affairs of the levee boards; agencies created by the Legislature or by executive order of the Governor; profit or nonprofit business entities administering programs financed by funds flowing through the State Treasury or through any of the agencies of the state, or its subdivisions; and all other public bodies supported by funds derived in part or wholly from public funds, except municipalities which annually submit an audit prepared by a qualified certified public accountant using methods and procedures prescribed by the department;

To make written demand, when necessary, for the recovery of any amounts representing public funds improperly withheld, misappropriated and/or otherwise illegally expended by an officer, employee or administrative body of any state, county or other public office, and/or for the recovery of the value of any public property disposed of in an unlawful manner by a public officer, employee or administrative body, such demands to be made (i) upon the person or persons liable for such amounts and upon the surety on official bond thereof, and/or (ii) upon any individual, partnership, corporation or association to whom the illegal expenditure was made or with whom the unlawful disposition of public property was made, if such individual, partnership, corporation or association knew or had reason to know through the exercising of reasonable diligence that the expenditure was illegal or the disposition unlawful. Such demand shall be premised on competent evidence, which shall include at least one (1) of the following: (i) sworn statements, (ii) written documentation, (iii) physical evidence, or (iv) reports and findings of government or other law enforcement agencies. Other provisions notwithstanding, a demand letter issued pursuant to this paragraph shall remain confidential by the State Auditor until the individual against whom the demand letter is being filed has been served with a copy of such demand letter. If, however, such individual cannot be notified within fifteen (15) days using reasonable means and due diligence, such notification shall be made to the individual’s bonding company, if he or she is bonded. Each such demand shall be paid into the proper treasury of the state, county or other public body through the office of the department in the amount demanded within thirty (30) days from the date thereof, together with interest thereon in the sum of one percent (1%) per month from the date such amount or amounts were improperly withheld, misappropriated and/or otherwise illegally expended. In the event, however, such person or persons or such surety shall refuse, neglect or otherwise fail to pay the amount demanded and the interest due thereon within the allotted thirty (30) days, the State Auditor shall have the authority and it shall be his duty to institute suit, and the Attorney General shall prosecute the same in any court of the state to the end that there shall be recovered the total of such amounts from the person or persons and surety on official bond named therein; and the amounts so recovered shall be paid into the proper treasury of the state, county or other public body through the State Auditor. In any case where written demand is issued to a surety on the official bond of such person or persons and the surety refuses, neglects or otherwise fails within one hundred twenty (120) days to either pay the amount demanded and the interest due thereon or to give the State Auditor a written response with specific reasons for nonpayment, then the surety shall be subject to a civil penalty in an amount of twelve percent (12%) of the bond, not to exceed Ten Thousand Dollars ($10,000.00), to be deposited into the State General Fund;

To investigate any alleged or suspected violation of the laws of the state by any officer or employee of the state, county or other public office in the purchase, sale or the use of any supplies, services, equipment or other property belonging thereto; and in such investigation to do any and all things necessary to procure evidence sufficient either to prove or disprove the existence of such alleged or suspected violations. The Department of Investigation of the State Department of Audit may investigate, for the purpose of prosecution, any suspected criminal violation of the provisions of this chapter. For the purpose of administration and enforcement of this chapter, the enforcement employees of the Department of Investigation of the State Department of Audit have the powers of a law enforcement officer of this state, and shall be empowered to make arrests and to serve and execute search warrants and other valid legal process anywhere within the State of Mississippi. All enforcement employees of the Department of Investigation of the State Department of Audit hired on or after July 1, 1993, shall be required to complete the Law Enforcement Officers Training Program and shall meet the standards of the program;

To issue subpoenas, with the approval of, and returnable to, a judge of a chancery or circuit court, in termtime or in vacation, to examine the records, documents or other evidence of persons, firms, corporations or any other entities insofar as such records, documents or other evidence relate to dealings with any state, county or other public entity. The circuit or chancery judge must serve the county in which the records, documents or other evidence is located; or where all or part of the transaction or transactions occurred which are the subject of the subpoena;

In any instances in which the State Auditor is or shall be authorized or required to examine or audit, whether preaudit or postaudit, any books, ledgers, accounts or other records of the affairs of any public hospital owned or owned and operated by one or more political subdivisions or parts thereof or any combination thereof, or any school district, including activity funds thereof, it shall be sufficient compliance therewith, in the discretion of the State Auditor, that such examination or audit be made from the report of any audit or other examination certified by a certified public accountant and prepared by or under the supervision of such certified public accountant. Such audits shall be made in accordance with generally accepted standards of auditing, with the use of an audit program prepared by the State Auditor, and final reports of such audits shall conform to the format prescribed by the State Auditor. All files, working papers, notes, correspondence and all other data compiled during the course of the audit shall be available, without cost, to the State Auditor for examination and abstracting during the normal business hours of any business day. The expense of such certified reports shall be borne by the respective hospital, or any available school district funds other than minimum program funds, subject to examination or audit. The State Auditor shall not be bound by such certified reports and may, in his or their discretion, conduct such examination or audit from the books, ledgers, accounts or other records involved as may be appropriate and authorized by law;

The State Auditor shall have the authority to contract with qualified public accounting firms to perform selected audits required in paragraphs (d), (e), (f) and (j) of this section, if funds are made available for such contracts by the Legislature, or if funds are available from the governmental entity covered by paragraphs (d), (e), (f) and (j). Such audits shall be made in accordance with generally accepted standards of auditing. All files, working papers, notes, correspondence and all other data compiled during the course of the audit shall be available, without cost, to the State Auditor for examination and abstracting during the normal business hours of any business day;

The State Auditor shall have the authority to establish training courses and programs for the personnel of the various state and local governmental entities under the jurisdiction of the Office of the State Auditor. The training courses and programs shall include, but not be limited to, topics on internal control of funds, property and equipment control and inventory, governmental accounting and financial reporting, and internal auditing. The State Auditor is authorized to charge a fee from the participants of these courses and programs, which fee shall be deposited into the Department of Audit Special Fund. State and local governmental entities are authorized to pay such fee and any travel expenses out of their general funds or any other available funds from which such payment is not prohibited by law;

Upon written request by the Governor or any member of the State Legislature, the State Auditor may audit any state funds and/or state and federal funds received by any nonprofit corporation incorporated under the laws of this state;

To conduct performance audits of personal or professional service contracts by state agencies on a random sampling basis, or upon request of the State Personal Service Contract Review Board under Section 25-9-120(3);

At the discretion of the State Auditor, the Auditor may conduct risk assessments, as well as performance and compliance audits based on Generally Accepted Government Auditing Standards (GAGAS) of any state-funded economic development program authorized under Title 57, Mississippi Code of 1972. After risk assessments or program audits, the State Auditor may conduct audits of those projects deemed high-risk, specifically as they identify any potential wrongdoing or noncompliance based on objectives of the economic development program. The Auditor is granted authority to gather, audit and review data and information from the Mississippi Development Authority or any of its agents, the Department of Revenue, and when necessary under this paragraph, the recipient business or businesses or any other private, public or nonprofit entity with information relevant to the audit project. The maximum amount the State Auditor may bill the oversight agency under this paragraph in any fiscal year is One Hundred Thousand Dollars ($100,000.00), based on reasonable and necessary expenses;

To review and approve any independent auditor selected by the Mississippi Lottery Corporation in accordance with Section 27-115-89, to conduct an annual audit of the corporation; and

To conduct audits or investigations of the Mississippi Lottery Corporation if in the opinion of the State Auditor conditions justify such audits or investigations.

HISTORY: Codes, 1942, § 3877-05; Laws, 1948, ch. 202, § 5; Laws, 1952, ch. 176, § 5; Laws, 1960, ch. 375; Laws, 1968, ch. 496, § 1, ch. 497, § 1; Laws, 1979, ch. 512, § 2; Laws, 1982, ch. 466, § 2; Laws, 1984, ch. 450; Laws, 1985, ch. 455, § 2; Laws, 1986, ch. 488, § 3; Laws, 1989, ch. 427, § 1; Laws, 1989, ch. 459, § 1; Laws, 1989, ch. 532, § 33; Laws, 1994, ch. 332, § 1; Laws, 1995, ch. 336, § 1; Laws, 1997, ch. 609, § 6; Laws, 2003, ch. 316, § 1; Laws, 2004, ch. 461, § 1; Laws, 2004, ch. 562, § 1; Laws, 2008, ch. 558, § 1; Laws, 2009, ch. 516, § 4; Laws, 2009, ch. 538, § 2; Laws, 2012, ch. 567, § 1; Laws, 2013, ch. 520, § 1; Laws, 2014, ch. 425, § 1; Laws, 2014, ch. 427, § 1, eff from and after July 1, 2014; Laws, 2018, 1st Ex Sess, ch. 2, § 47, eff from and after September 1, 2018.

Joint Legislative Committee Note —

Section 1 of ch. 461, Laws of 2004, effective from and after July 1, 2004 (approved April 27, 2004), amended this section. Section 1 of ch. 562, Laws of 2004, effective from and after July 1, 2004 (approved May 27, 2004), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the July 8, 2004 meeting of the Committee.

Section 2 of ch. 538, Laws of 2009, effective from and after passage (approved on April 15, 2009), amended this section. Section 4 of ch. 516, Laws of 2009, effective from and after passage (approved April 8, 2009) also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109 which gives the Joint Legislative Committee on Compilation, Revision, and Publication authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision, and Publication ratified the integration of these amendments as consistent with the legislative intent at the July 13, 2009, meeting of the Committee.

Section 1 of Chapter 425, Laws of 2014, effective from and after July 1, 2014, (approved March 24, 2014), amended this section. Section 1 of Chapter 427, Laws of 2014, effective from and after July 1, 2014 (approved March 24, 2014), also amended this section. As set out above, this section reflects the language of both amendments pursuant to Section 1-1-109, which gives the Joint Legislative Committee on Compilation, Revision and Publication of Legislation authority to integrate amendments so that all versions of the same code section enacted within the same legislative session may become effective. The Joint Committee on Compilation, Revision and Publication of Legislation ratified the integration of these amendments as consistent with the legislative intent at the July 24, 2014, meeting of the Committee.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Laws of 2009, ch. 516 § 1 provides:

“SECTION 1. This act shall be entitled and may be cited as the “Children First Act of 2009.”

Laws of 2018, 1st Extraordinary Session, ch. 1, § 13, effective from and after August 29, 2018, provides:

“SECTION 13. The Department of Audit shall conduct and/or enter into contracts for a performance audit of any projects under the Mississippi Department of Transportation. In addition to other factors, the audit shall assess the effect of engineering fees on projects and whether the fees are excessive. The performance audit shall be completed by not later than December 31, 2019. The Department of Audit shall be reimbursed for all expenses of the audit by the Mississippi Department of Transportation. If the Department of Audit enters into a contract with a private entity for the audit required under this section, the department shall ensure that such entity is adequately experienced with auditing other state departments of transportation or similar departments or agencies.”

Amendment Notes —

The 2003 amendment rewrote the next-to-last sentence in (h) in order to provide that enforcement employees of the Department of Investigation of the State Department of Audit shall be empowered to make arrests and to serve and execute search warrants and other valid legal process anywhere within the State of Mississippi.

The first 2004 amendment (ch. 461), in (g), inserted “or such surety” in the fourth sentence, added the last sentence, and made minor punctuation changes.

The second 2004 amendment (ch. 562) added (o).

The 2008 amendment substituted “To provide best practices” for “To prescribe” at the beginning of (b); substituted “Thirty Dollars ($30.00) per man hour” for “One Hundred Dollars ($100.00) per day” in (e); deleted “with the use of an audit program prepared by the State Auditor, and final reports of such audits shall conform to the format prescribed by the State Auditor” following “auditing” at the end of second sentence of (k); and deleted former (o), which related to the duty to annually postaudit the Chickasawhay Natural Gas District.

The first 2009 (ch. 516), amendment added the last paragraph of (e); substituted “paragraphs (d), (e) and (f)” for “subsections (d), (e) and (f)” both times it appears in (k); and made a minor stylistic change.

The second 2009 (ch. 538), amendment substituted “this paragraph” for “this subsection” in the first sentence of (d) and second sentence (g); and substituted “paragraphs (d), (e), (f) and (j)” for “subsections (d), (e) and (f) both times it appears in (k).

The 2012 amendment added the (1) designation at the beginning of the introductory language; and added subsection (2) in (1)(a) and (1)(b), inserted “or other accounting principles”; in (1)(e), in the first paragraph, inserted “plus the actual cost of any independent specialist firm contracted by the State Auditor to assist in the performance of the audit” near the end, and added the last sentence, and in the second paragraph, rewrote the first two sentences, which formerly read “Each school district in the state shall have its financial records audited annually, at the end of each fiscal year, either by the State Auditor or by a certified public accountant approved by the State Auditor, except that, beginning with audits of fiscal year 2010 activity, the State Auditor shall conduct the audit of each school district at least once every four (4) years. If financial and personnel resources are not made available to the State Auditor for the purpose of ensuring that school districts are audited by the State Auditor at least once every four (4) years then, beginning with the audits of fiscal year 2010 activity, no certified public accountant shall be selected to perform the annual audit of a school district who has audited that district for three (3) or more consecutive years previously.”

The 2013 amendment deleted the subsection (1) designator; and deleted subsection (2), which would have repealed this section effective July 1, 2015.

The first 2014 amendment (ch. 425) added “or as deemed necessary by the State Auditor” at the end of the first sentence of (d); substituted “Thirty-five Dollars ($35.00)” for “Thirty Dollars ($30.00)” in (e); and made a minor punctuation change.

The second 2014 amendment (ch. 427) added “or as deemed necessary by the State Auditor” to the end of the first sentence in (d); added “and” at the end of (n); and added (o) and made related punctuation changes.

The 2018 1st Extraordinary Session amendment, effective September 1, 2018, added (p) and (q).

Cross References —

Executive Director of the Department of Finance and Administration prescribing regulations and forms, see §7-7-47.

Funding of audits and services authorized by subsection (k) of this section, see §7-7-213.

Publication of synopsis of county audit report, see §7-7-221.

Audits of county cooperative service districts, see §19-3-109.

County budget law, see §§19-11-1 et seq.

Duties of county auditor, see §§19-17-1 et seq.

Municipal budget law, see §§21-35-1 et seq.

Duties of Executive Director of the Department Finance and Administration in connection with municipal budgets, see §21-35-29.

Duties in making reports regarding state-owned automobiles, see §25-1-81.

Provision that, in the event that a physical audit reveals that items which are included on an agency’s inventory are missing or otherwise unaccounted for, the Executive Director of the Department of Finance and Administration is authorized to proceed to recover the value of the missing items, see §29-9-17.

Requirement that a county central purchase system comply with the requirements of the State Department of Audit, see §31-7-103.

Requirement that county receiving clerks acknowledge receipt of goods and services in compliance with receipting system prescribed by State Department of Audit, see §31-7-109.

Duty to design and prescribe forms and systems to implement central purchasing by counties, see §31-7-113.

Co-operation in studying costs of hazard insurance on school buildings and facilities, see §37-3-7.

Procedures under uniform system of accounts for school districts, see §§37-37-1 et seq.

Duties of department of audit in working with state hospital commission, see §41-7-35.

Duty to print arrest tickets under the Uniform Arrest Ticket Law, see §63-9-21.

Accounts and depreciation reports of public utilities, see §77-3-31.

OPINIONS OF THE ATTORNEY GENERAL

There is no requirement that a water and sewer District prepare an annual audit, however the District is subject to being audited by the State Auditor’s office. 1991 Miss. Op. Att'y Gen. 794.

Magnolia Venture Capital Corporation is subject to oversight and review by state agencies. For instance, the joint legislative committee on Performance Evaluation and Expenditure Review and the State Auditor would have oversight and investigative jurisdictions over the activities of Magnolia Capital Corporation and the Magnolia Venture Capital Fund Limited Partnership. See Sections 5-3-57(e) and 7-7-211(f). 1996 Miss. Op. Att'y Gen. 834.

The State Auditor has no authority to demand repayment of public funds if the State, or a political subdivision thereof, obtains a judgment for the balance due against all appropriate parties, and the execution is returned unsatisfied. 1997 Miss. Op. Att'y Gen. 486.

If the primary duties of an Auditing Accountant Investigator are not of a law enforcement nature, then such employee is not an enforcement employee and does not have the powers of a peace officer and is not required to attend the Law Enforcement Officers Training Program. 1997 Miss. Op. Att'y Gen. 700.

Any employee of the State Department of Audit that is hired or transferred into the Department of Investigations as an enforcement employee after July 1, 1993, must complete the Law Enforcement Officers Training Program. 1997 Miss. Op. Att'y Gen. 700.

Where the State of Mississippi has an ownership interest, in a pool of funds, the money due the state is public money or public funds, subject to demand by the auditor in the case of misappropriation, from the time it first comes into either actual or constructive possession, of the private entity, though its specific amount is not yet determined; at such time as the state’s share can be determined, demand can be made by the auditor and suit to recover it instituted in the event repayment is not forthcoming. 1998 Miss. Op. Att'y Gen. 622.

The State Auditor has no authority or duty to audit and/or investigate foundations dedicated in whole or in part to university fundraising whether or not the foundations are located on university property or whether university employees perform work for the foundations. 1998 Miss. Op. Att'y Gen. 676.

The statute gives the State Auditor authority to conduct inventories of evidence vaults/rooms of sheriffs and police departments for accountability purposes. 2000 Miss. Op. Att'y Gen. 81.

When an inmate housed in county or local facilities is improperly worked on private property, it is possible to determine a monetary loss or cost to the governmental entity and to assess in monetary terms a benefit to the private citizen or company that benefits from the inmate’s work and to require the beneficiary to pay the assessment to the governmental entity involved. 2000 Miss. Op. Att'y Gen. 142.

The State Auditor has authority to utilize Section 7-7-211 to recover costs for the failure or refusal of a municipality to submit an annual audit if and when the payment of the cost of the audit to the Department of Audit was improperly withheld by the governing authority of the municipality. 2000 Miss. Op. Att'y Gen. 185.

The language in subsection (h) is sufficient for the Department of Audit to expend funds to obtain information or evidence; however, such may be done only during the course of an investigation. 2001 Miss. Op. Att'y Gen. 168.

Planning and Development Districts are either public entities or instrumentalities of political subdivisions of the state and, as such, are subject to audit by the State Auditor. 2003 Miss. Op. Att'y Gen. 573.

If an association, such as the Mississippi School Superintendents Association, or Mississippi School Board Association, administers programs financed by funds flowing through a political subdivision or political subdivisions, then the Department of Audit would be authorized to audit and investigate the association’s financial affairs. 2004 Miss. Op. Att'y Gen. 228.

The mere receipt of dues from a public entity would not subject a nonprofit entity to the audit provisions of subsection (f) of this section. 2005 Miss. Op. Att'y Gen. 623.

The auditor has the discretion to conduct or not conduct an audit under subsection (m) of this section. 2005 Miss. Op. Att'y Gen. 623.

While it may be necessary, as part of a performance audit of the Department of Human Services, to examine the performance of subrecipients/subgrantees and providers of programs receiving CCDF and/or TANF funds, and “Designated Agents” of grants and other funds from the Department of Human Services, no provision of the law can be located authorizing the State Auditor or the State Department of Audit to bill Planning and Development Districts directly for performance audit services. 2005 Miss. Op. Att'y Gen. 232.

The Office of the State Auditor can bill the Planning and Development Districts directly for actual costs/expenses for audits of subrecipients/subgrantees and providers of programs receiving CCDF and/or TANF funds from the Department of Human Services. 2005 Miss. Op. Att'y Gen. 232.

JUDICIAL DECISIONS

1. In general.

In an action to hold county supervisors personally liable for unauthorized expenditures of county funds, the chancery court properly overruled defendants’ demurrer to the complaint where the suit, filed by virtue of this section, alleged that defendants were liable under §19-13-37 [Repealed], which provides for a taxpayers suit against officials who misappropriate funds. Mathis v. State, 379 So. 2d 929, 1980 Miss. LEXIS 1852 (Miss. 1980).

No particular form of demand upon a county board of supervisors for payment into the county treasury of misappropriated funds is required by this section [Code 1942, § 3877-05], provided it notifies the persons to whom it is addressed of the alleged improper expenditures and gives them an opportunity to perform their duties as to them. State ex rel. Patterson v. Warren, 254 Miss. 293, 180 So. 2d 293, 1966 Miss. LEXIS 1592 (Miss. 1966).

This section [Code 1942, § 3877-05] does not operate to create liability against public officers, employees, and administrative bodies, for illegal expenditures of public funds, but merely authorizes recovery where liability otherwise exists. Golding v. Salter, 234 Miss. 567, 107 So. 2d 348, 1958 Miss. LEXIS 530 (Miss. 1958).

§ 7-7-213. Payment of costs of audits and other services.

  1. The costs of audits and other services required by Sections 7-7-201 through 7-7-215, except for those audits and services authorized by Section 7-7-211(k) which shall be funded by appropriations made by the Legislature from such funds as it deems appropriate, shall be paid from a special fund hereby created in the State Treasury, to be known as the State Department of Audit Fund, into which will be paid each year the amounts received for performing audits required by law. Except for any municipality required under this chapter to be audited by the State Auditor, the amounts to be charged for performing audits and other services shall be the actual cost, not to exceed Thirty-five Dollars ($35.00) per man hour plus the actual cost of any independent specialist firm contracted by the State Auditor to assist in the performance of the audit. Costs paid for independent specialists or firms contracted by the State Auditor shall be paid by the audited entity through the State Auditor to the specialist or firm conducting the audit. In the event of failure by any unit of government to pay the charges authorized herein, the Department of Audit shall notify the State Fiscal Officer, and upon a determination that the charges are substantially correct, the State Fiscal Officer shall notify the defaulting unit of his determination. If payment is not made within thirty (30) days after such notification, the State Fiscal Officer shall notify the State Treasurer and Department of Public Accounts that no further warrants are to be issued to the defaulting unit until the deficiency is paid.
  2. The cost of any service by the department not required of it under the provisions of the cited sections but made necessary by the willful fault or negligence of an officer or employee of any public office of the state shall be recovered (i) from such officer or employee and/or surety on official bond thereof and/or (ii) from the individual, partnership, corporation or association involved, in the same manner and under the same terms, when necessary, as provided the department for recovering public funds in Section 7-7-211.
  3. The State Auditor shall deliver a copy of any audit of the fiscal and financial affairs of a county to the chancery clerk of such county and shall deliver a notice stating that a copy of such audit is on file in the chancery clerk’s office to some newspaper published in the county to be published. If no newspaper is published in the county, a copy of such notice shall be delivered to a newspaper having a general circulation therein.

HISTORY: Codes, 1942, § 3877-06; Laws, 1948, ch. 202, § 6; Laws, 1952, ch. 176, § 6; Laws, 1979, ch. 512, § 3; Laws, 1984, ch. 488, § 123; Laws, 1985, ch. 455, § 3; Laws, 1989, ch. 459, § 2; Laws, 1989, ch. 532, § 34; Laws, 2008, ch. 558, § 2; Laws, 2012, ch. 567, § 2; Laws, 2013, ch. 520, § 2; Laws, 2014, ch. 425, § 2, eff from and after July 1, 2014.

Editor’s Notes —

Laws of 1984, ch. 488, § 341, provides as follows:

“Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action which accrued prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun.”

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2008 amendment substituted “Thirty Dollars ($30.00) per man hour” for “One Hundred Dollars ($100.00) per man day” in the first paragraph.

The 2012 amendment added the (1) through (3) designations; in (1), added “plus the actual cost of any independent specialist firm contracted by the State Auditor to assist in the performance of the audit” in the second sentence, and added the third sentence; and added (4).

The 2013 amendment deleted former (4) which read: “The provisions of this section shall stand repealed on July 1, 2015.”

The 2014 amendment substituted “Except for any municipality” for “Except as provided in Section 7-7-211(d) and any municipality” and “Thirty-five Dollars ($35.00)” for “Thirty Dollars ($30.00)” in (1).

§ 7-7-214. Payment of costs of audits by governmental entities which receive reimbursement from federal government; disposition of amounts collected.

This section shall apply only to single audits of federal and state funds of governmental entities conducted by the department pursuant to the Single Audit Act of 1984. Notwithstanding any provision of Section 7-7-213 to the contrary, the State Auditor is authorized to charge governmental entities the entire audit cost for which such entities may receive reimbursement from the federal government for the cost of that portion of the single audit that covers the audit requirements associated with federal funds. The costs collected by the department under this section shall be deposited into the State Department of Audit special fund.

HISTORY: Laws, 1986, ch. 488, § 4, eff from and after passage (approved April 15, 1986).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-215. Reports; applicability of generally accepted auditing standards; retention of audit materials; access to records of entities subject to audit.

  1. Upon the completion of each audit, the department shall prepare a report which shall set forth the facts of such audit in the most comprehensive form, and the original copy of such report shall be filed in the office to which it pertains, as a permanent record; one (1) copy thereof shall be filed in the office of the department, subject to public inspection, and one (1) copy shall be preserved for use by the Governor and/or the Legislature. Other provisions notwithstanding, all work papers associated with an audit shall be confidential, but available to subsequent auditors engaged in performing the entities’ subsequent audit. The director shall require such financial reports from every public office and taxing body as he may deem necessary and for such period as he may designate, and at the end of each fiscal year the State Auditor and director shall prepare and publish a report of comparative financial statistics covering all public offices of the state over which the department has accounting and auditing supervision. The Governor may direct the State Auditor and/or the director of the department to make any special report on any subject under their jurisdiction and make any special audit or investigation he may desire, such directives to be issued in writing.
  2. All audits conducted by the department shall be in accordance with generally accepted auditing standards, as promulgated by nationally recognized professional organizations. Audit and investigative reports, work papers and other evidence and related supportive material shall be retained and filed according to an agreement between the State Auditor and the Department of Archives and History. In conducting audits pursuant to this article, the department shall have access to all records, documents, books, papers and other evidence relating to the financial transactions of any governmental entity subject to audit by the department.

HISTORY: Codes, 1942, § 3877-07; Laws, 1948, ch. 202, § 7; Laws, 1952, ch. 176, § 7; Laws, 1986, ch. 488, § 5; Laws, 2009, ch. 546, § 2, eff from and after passage (approved Apr. 15, 2009.).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2009 amendment added subsection designations; in (1), deleted “or investigation” following “each audit” and “such audit” in the first sentence, and substituted “but available to subsequent auditors engaged in performing the entities’ subsequent audit” for “until the audit fieldwork has been completed and the chief executive officer of the entity being audited has been notified of any findings or exceptions” in the second sentence.

Cross References —

Publication of a synopsis of the report required by this section, see §7-7-221.

Department of Archives and History generally, see §§39-5-1 et seq.

OPINIONS OF THE ATTORNEY GENERAL

The statute requires that a separate report be created at the close of each investigation. 2000 Miss. Op. Att'y Gen. 240.

Section 7-7-215 must be read in paria materia with the Mississippi Public Records Act and the law enforcement exceptions contained in Section 45-29-1 [Repealed] and 45-29-3 [Repealed]; thus, although the Auditor must file the required report, records of an investigation that would harm an investigation, reveal the identity of informants, prematurely release information that would impede the State Auditor’s enforcement, investigative, or detection efforts, disclose investigatory techniques, deprive a person of the right to a fair trial, or endanger the life or safety of a public official or law enforcement officer, may be omitted from the report. 2000 Miss. Op. Att'y Gen. 240.

An investigation report should be completed and filed as soon as reasonably possible after completion of the investigation and any litigation, as deemed appropriate in the discretion of the auditor. 2000 Miss. Op. Att'y Gen. 240.

It is within the discretion of the Board of the Greenwood Public School District to determine how best to file as a permanent record the State Auditor’s Report of Investigation. From a practical standpoint, making the report a part of the minutes would comply with and achieve the purpose of Miss. Code Ann. §7-7-215. 2007 Miss. Op. Att'y Gen. 23, 2007 Miss. AG LEXIS 18.

§ 7-7-216. Independent audit of office of State Auditor.

No less than once during each four-year term of the State Auditor, the Legislature shall receive bids from an independent, certified public accounting firm for an opinion and a legal compliance audit of the Office of the State Auditor. Such firm, so selected, shall report its findings and recommendations to the Legislature and the Governor. The cost of this audit shall be paid from funds appropriated for this purpose by the Legislature.

HISTORY: Laws, 1986, ch. 499, § 6, eff from and after passage (approved April 18, 1986).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-217. Record of exceptions taken as result of audits.

The state auditor, as ex-officio head of the state department of audit, shall maintain a continuing record of exceptions taken as a result of any and all audits made by the state department of audit, which shall show the name of the state department, agency, or subdivision audited, the date or approximate date when each exception was taken, a brief description of such exception, the immediate steps taken to effect correction or restitution, any subsequent actions taken or recommended to be taken, and the final disposition of such exceptions when such disposition occurs.

HISTORY: Codes, 1942, § 3877-11; Laws, 1970, ch. 462, § 1, eff from and after passage (approved April 3, 1970).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Cross References —

Executive Director of Department of Finance and Administration reporting exceptions to legislative committee, see §7-7-219.

§ 7-7-218. Preparation of report by State Auditor where public officer or employee fails or refuses to make report; correction and publication of finding of substantial noncompliance where public officer or employee fails to correct finding; payment of expenses.

  1. If any officer or employee of the state or subdivision shall refuse or fail to make any report to the department, the State Auditor shall proceed to make the report or cause the report to be made. The expense for such report shall be personally borne by said officer or employee, and he or she shall be responsible for the payment of the expense incurred.
  2. If any officer or employee of a state agency or political subdivision refuses or fails to correct any audit finding of substantial noncompliance that has existed for three (3) consecutive years, the State Auditor shall proceed to cause the finding to be made in compliance and publish the findings and action. The expense for such correction and publication of a finding of substantial noncompliance shall be borne by the state agency or political subdivision involved.

HISTORY: Laws, 1986, ch. 488, § 6; Laws, 2002, ch. 317, § 1, eff from and after July 1, 2002.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2002 amendment redesignated the former paragraph as (1); and added present (2).

OPINIONS OF THE ATTORNEY GENERAL

The term “subdivision” in the statute includes municipalities. 2000 Miss. Op. Att'y Gen. 185.

The State Auditor has authority to utilize Section 7-7-211 to recover costs for the failure or refusal of a municipality to submit an annual audit if and when the payment of the cost of the audit to the Department of Audit was improperly withheld by the governing authority of the municipality. 2000 Miss. Op. Att'y Gen. 185.

If an officer or employee of the state or subdivision fails or refuses to make any report as set forth in Section 7-7-218, and that failure or refusal constitutes a breach of his or her faithful performance of duty, then recovery may be sought from the applicable bond. 2000 Miss. Op. Att'y Gen. 185.

§ 7-7-219. Report of exceptions to legislative committee.

A report of exceptions taken by the auditor shall be made by the state auditor to the general legislative investigating committee, or any standing committee of the legislature that may request such reports, and any legislator who may request such reports. Said reports shall be furnished within thirty (30) days after the close of each fiscal year, said report to list all exceptions taken within that fiscal year and exceptions previously taken in which no final disposition has been made. The said report shall summarize each exception listed and provide information appearing on the record referred to in section 7-7-217.

HISTORY: Codes, 1942, § 3877-12; Laws, 1970, ch. 462, § 2, eff from and after passage (approved April 3, 1970).

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-7-221. Publication of synopsis of county audit report.

  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.
  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.

HISTORY: Former §7-7-221 [Codes, 1942, § 3877-10; Laws, 1948, ch. 426, §§ 1-4; Laws, 1958, ch. 332, §§ 2-5] repealed by Laws, 1979, ch. 512, § 5. New §7-7-221 enacted by Laws, 1985, ch. 455, § 12; Laws, 1988 Ex Sess, ch. 14, § 5; Laws, 1996, ch. 366, § 1, eff from and after October 1, 1996.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Prior section 7-7-221 also concerned publication of a synopsis of county audit report.

The 1996 amendment, in subsection (1), revised the requirement that counties publish a synopsis of the annual audit.

Cross References —

Powers and duties of department of audit, see §7-7-211.

RESEARCH REFERENCES

ALR.

Application of requirement that newspaper be locally published for official notice publication. 85 A.L.R.4th 581.

§ 7-7-223. Repealed.

Repealed by Laws, 1985, ch. 455, § 14, eff from and after March 29, 1985.

[Codes, 1942, § 3884; Laws, 1938, ch. 157]

Editor’s Notes —

Former §7-7-223 excluded municipalities from coverage by the provisions of this article.

§ 7-7-225. Contract for legal services.

The State Auditor, when conducting agency audits, shall test to determine whether or not the state institutions of higher learning and any state agency which does not draw warrants on the Treasury have either received approval of the Attorney General or complied with the provisions of Section 7-5-39, with regard to any contract for legal services.

HISTORY: Laws, 1991, ch. 473 § 2; Laws, 2012, ch. 546, § 8, eff from and after July 1, 2012.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Amendment Notes —

The 2012 amendment substituted “have either received approval of the Attorney General or complied with the provisions of Section 7-5-39, with regard to any contract for legal services” for “have received approval of the Attorney General for any contract for legal services” and made a minor grammatical change.

Cross References —

Direction that Department of Finance and Administration not process any warrant for payment of legal services without determining that the services and contract were approved by the Attorney General and the State Personnel Board, see §27-104-105.

Chapter 9. State Treasurer

General Provisions

§ 7-9-1. Office hours.

The state treasurer shall keep his office at the seat of the government, and shall keep the same open Monday through Friday of each week for eight hours each day.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 4 (1); 1857, ch. 6, art. 50; 1871, § 151; 1880, § 238; 1892, § 4203; 1906, § 4751; Hemingway’s 1917, § 7878; 1930, § 7158; 1942, § 4287; Laws, 1904, ch. 196; Laws, 1964, ch. 542, § 5, eff from and after ten days after passage (approved June 11, 1964).

Cross References —

Provision that a State Treasurer shall be elected in 1987 and every four years thereafter, see §23-15-193.

Nominations for state, district, county, and county district offices which are elective, see §§23-15-291 et seq.

Before whom oath of office is taken, see §25-1-9.

Place of filing of oath of office, see §25-1-11.

Requirement of state officials to make bond, see §25-1-13.

Salary of state treasurer, see §25-3-31.

§ 7-9-3. Vaults to operate with timelock.

It is not lawful for the treasurer or any other person to enter or be in the treasury department between sunset and sunrise, except in case of fire or other like urgent necessity. At five o’clock or sooner in the afternoon, the vaults shall be closed with a timelock set to open at nine o’clock in the forenoon of the next day, unless it be a Sunday or holiday when it shall be set, if possible, to open at that hour on the next business day. During business hours the timelock shall be so adjusted that a person in charge of the office can instantly lock the safe or vault.

HISTORY: Codes, 1892, § 4204; 1906, § 4752; Hemingway’s 1917, § 7879; 1930, § 7159; 1942, § 4288.

§ 7-9-5. Deputy state treasurer and other personnel.

The state treasurer shall be entitled to a bookkeeper, a chief clerk, a bond clerk, and a stenographer to assist him in the discharge of the duties of his office; and he may appoint a deputy who shall possess all the powers and may perform any of the duties of the treasurer. If a deputy treasurer be appointed, he shall also perform all the duties of the chief clerk and shall receive the salary of such clerk, and thereafter no chief clerk shall be employed. The bond of the said deputy shall be one hundred thousand dollars ($100,000.00), and the premium thereon shall be paid as other premiums of state officers.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 4 (1); 1857, ch. 6, art. 50; 1871, § 151; 1880, § 238; 1892, § 4203; 1906, § 4751; Hemingway’s 1917, § 7878; 1930, §§ 7158, 7161; 1942, §§ 4287, 4290; Laws, 1904, ch. 196; Laws, 1964, ch. 542, § 5, eff from and after ten days after passage (approved June 11, 1964).

Cross References —

Before whom oath of office is to be taken, see §25-1-9.

Place of filing of oath of office, see §25-1-11.

Requirement of state officials making bond, see §25-1-13.

Appointment, duties, and oath of department subordinates, see §25-3-47.

§ 7-9-7. Bond clerk.

It shall be the duty of the bond clerk to keep a record of all bonds or other securities coming into the possession of the state treasury and to do and perform any other duties required of him by the treasurer. Said clerk shall, before entering upon the duties of his office, execute a good and sufficient bond payable to the state treasurer, in some surety company authorized to do business in Mississippi, in the sum of fifty thousand dollars ($50,000.00), said bond to be conditioned for the faithful discharge of the duties of such clerk and shall be liable for any misfeasance, malfeasance, mistakes, or misappropriations of said clerk, the premium on said bond to be paid as the premium on the state treasurer’s bond is paid. The provisions of this section and the bond required shall in no way alter or change the duties, responsibilities, and liabilities of the state treasurer.

HISTORY: Codes, 1930, § 7175; 1942, § 4304; Laws, 1928, Ex. ch. 98.

§ 7-9-9. Duties generally.

It shall be the duty of the state treasurer to receive and keep the moneys of the state in the manner provided by law, to disburse the same agreeably to law, and to take receipts or vouchers for moneys which he shall disburse. He shall keep regular, fair, and proper accounts of the receipts and expenditures of the public money; he shall keep accounts in his books in the name of the state, in which he shall enter the amount of all money, stock, securities, and all other property in the treasury or which may at any time be received by him, keeping the receipts and disbursements of each fiscal year in separate accounts, and closing the same with the close of the fiscal year; and he shall open and keep accounts in his books for all appropriations of money made by law, so that the appropriation of money and the application thereof in conformity thereto may clearly and distinctly appear on the books of the treasury.

HISTORY: Codes, 1848, ch. 20, art. 4 (4); 1857, ch. 6, art. 52; 1871, § 152; 1880, § 239; 1892, § 4205; 1906, § 4753; Hemingway’s 1917, § 7880; 1930, § 7160; 1942, § 4289.

Cross References —

Auditor issuing warrants on state treasurer for payment of claims, see §7-7-35.

Co-operation between state treasurer and state department of public accounts, see §7-7-49.

Duties of state treasurer regarding municipal revolving fund, see §21-33-401.

Duties of state treasurer under homestead exemption law, see §27-33-47.

Depositories leaving certain bonds with state treasurer as security, see §27-105-5.

Duties of state treasurer with respect to proceeds of sale of bonds for the support of the Institute for Technology Development, see §31-29-11.

Duties of state treasurer with respect to funds for carrying out disability determination functions under Social Security Act, see §37-33-169.

State treasurer depositing monies into industrial revolving fund, see §57-9-5.

Membership of state treasurer in Mississippi Business Finance Corporation, see §57-10-167.

Duties of state treasurer with respect to funds collected by state board of pharmacy, see §73-21-113.

Reserve liabilities of life insurance companies to be deposited with state treasurer, see §§83-7-21 through83-7-25.

Duties of state treasurer in administration of Uniform Disposition of Unclaimed Property Act, see §§89-12-1 et seq.

Crime of making false entries or alterations in books of public office, see §97-21-1.

Duties of the State Treasurer with respect to the Crime Victim’s Escrow Account Act, see §§99-38-1 et seq.

§ 7-9-11. Separate and distinct accounts of various sources of revenue.

It shall be the duty of the state treasurer to state in the books of the treasury, separately and distinctly, the amount of money received by him on account of state taxes, debts, or on any account whatever for or on behalf of the state, and also an account of the sums he shall pay out of the same, so that the net produce of the whole revenue, and of every branch thereof, and the amount of disbursements and payments of the several demands on the treasury may clearly and distinctly appear.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 4 (7); 1857, ch. 6, art. 53; 1871, § 153; 1880, § 240; 1892, § 4206; 1906, § 4754; Hemingway’s 1917, § 7881; 1930, § 7162; 1942, § 4291.

§ 7-9-12. Establishment of clearing accounts and bank accounts; bad checks.

The State Treasurer is authorized to establish such clearing accounts in the State Treasury and such bank accounts in public depositories in conjunction with the State Fiscal Officer as may be necessary to facilitate the deposit, collection investment and disbursement of state funds in the State Treasury as required by law.

The State Treasurer and State Fiscal Officer shall also establish such accounts as necessary to facilitate the handling of bad checks paid into the State Treasury.

The State Treasurer may by regulation provide for the establishment of commercial bank accounts by any state agency, which shall serve as the depository for funds which are collected or held by state agencies and required by law to be deposited in the Treasury. Each such account established shall have a maximum balance to be fixed by the State Treasurer. All such accounts shall bear interest which shall be deposited in the General Fund, except for interest on funds in the account of the Mississippi Employment Security Commission designated as the “Mississippi Employment Security Commission Fixed Price Contract Account.” Such interest shall be retained as part of the account to be used by the Mississippi Employment Security Commission solely for Job Training Partnership Act programs.

The State Auditor shall test for compliance with this section in any postaudit, and may, after notice and hearing, levy a civil penalty not to exceed One Thousand Dollars ($1,000.00) for any violation hereof. The Auditor shall annually report all violations of this section to the Governor and the Legislature.

HISTORY: Laws, 1984, ch. 478, § 4; Laws, 1985, ch. 525, § 9; Laws, 1987, ch. 346, § 1; Laws, 1989, ch. 532, § 35; Laws, 1990, ch. 371, § 1, eff from and after July 1, 1990.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

§ 7-9-13. Receipts and payments only on warrant; exception for electronic funds transfer.

Except as otherwise provided in Section 7-9-14 of this chapter, it shall not be lawful for the State Treasurer to pay or receive any money on account of the state but on the warrant or certificate of the State Fiscal Officer, issued pursuant to law. When he shall make any disbursement, he shall write or stamp the word “paid” in large characters across the face of the warrant, and shall make an entry in his office of the date of such warrant. The warrant thus cancelled shall be a sufficient voucher for the payment of the same.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 4 (5); 1857, ch. 6, art. 54; 1871, § 154; 1880, § 241; 1892, § 4207; 1906, § 4755; Hemingway’s 1917, § 7882; 1930, § 7163; 1942, § 4292; Laws, 1983, ch. 355, § 3; Laws, 1984, ch. 488, § 125; Laws, 1989, ch. 532, § 36, eff from and after July 1, 1989.

Cross References —

Substitution of electronic funds transfer for a requisition and use of a warrant for investment purposes, see §7-9-14.

Deposit and distribution of public monies, see §25-1-71.

Duplicates of mutilated state, county, town, or levee bonds or warrants, see §25-55-19.

Crime of forgery and alteration of warrants of Executive Director of Department of Finance and Administration, see §97-21-61.

§ 7-9-14. Electronic funds transfer for withdrawal, transfer, or deposit of funds for investment purposes.

The State Treasurer is authorized to receive, disburse or transfer public funds under his jurisdiction by means of wire, direct deposit or electronic funds transfer. The State Fiscal Officer is authorized to receive, disburse or transfer public funds between State Treasury accounts without the issuance of warrant. The State Treasurer and State Fiscal Officer shall promulgate the rules, regulations and procedures to substitute an electronic funds transfer or the receipt, disbursement or transfer of public funds between State Treasury accounts for a receipt warrant, requisition and use of a warrant in order to facilitate the collection, transfer, investment and disbursement of public funds. In the instance of electronic transfer of funds, the Treasurer shall provide the State Fiscal Officer the same information as would be required for a requisition and issuance of a warrant. In the instance of receipt, disbursement and transfer between State Treasury accounts, the State Fiscal Officer shall maintain the same information as would be required if an application for a receipt warrant, a requisition for issuance for warrant and a warrant had been issued.

A copy of the record of any electronic funds transfer shall be transmitted by state depositories to the Treasurer who shall file duplicates with the State Fiscal Officer.

HISTORY: Laws, 1983, ch. 355, § 1; Laws, 1984, ch. 478, § 5; Laws, 1984, ch. 488, § 126; Laws, 1987, ch. 346, § 2; Laws, 1989, ch. 532, § 37, eff from and after July 1, 1989.

Editor’s Notes —

Laws, 1984, ch. 478, §§ 1 and 2, provide as follows:

“SECTION 1. The purpose of this act is to facilitate efficiency in the collection and disbursement procedures of state funds, to promote more timely investment of state funds and to improve the fiscal management of state government.

“SECTION 2. The Chairman of the State Tax Commission, the State Treasurer and the State Auditor shall cooperate and work for the full implementation of this act by developing procedures for the collection and disbursement of funds consistent with the provisions and intent of this act.”

Section 3, of chapter 478, Laws, 1984, effective from and after July 1, 1984, provides, for purpose of this section, that requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.

Section 35, Chapter 478, Laws, 1984, provides that “The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Issuance of warrants for payment of claims, see §7-7-35.

Receipts and payments only on warrant, see §7-9-13.

Meaning of “treasurer’s check” for purpose of implementation of electronic funds transfer, see §7-9-37.

OPINIONS OF THE ATTORNEY GENERAL

State Treasurer has authority to transfer public funds by wire, direct deposit or electronic transfer; this authority would include direct deposit of payroll of employees, and authority to delay issuance of payroll warrants would not be affected if Treasurer adopted direct deposit procedure. 1992 Miss. Op. Att'y Gen. 810.

§ 7-9-15. All warrants paid to be registered.

The state treasurer shall register all warrants paid or received in payment of public dues by him, in a book kept for that purpose, noting the number of the warrant, the date, and when paid or received; and the treasurer shall not receive or pay any warrant unless he shall be satisfied that the same is genuine and lawfully issued.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 16 (2); 1857, ch. 6, art. 55; 1871, § 155; 1880, § 242; 1892, § 4208; 1906, § 4756; Hemingway’s 1917, § 7883; 1930, § 7164; 1942, § 4293.

§ 7-9-17. Duplicate receipts given when payment made into treasury.

When any payment shall be made into the Treasury in pursuance of any receipt-warrant issued by the State Fiscal Officer, the State Treasurer shall give the person making the payment duplicate receipts, specifying the warrant on which the payment is made, one (1) copy of which shall be filed with the State Fiscal Officer.

HISTORY: Codes, 1857, ch. 6, art. 56; 1871, § 156; 1880, § 243; 1892, § 4209; 1906, § 4757; Hemingway’s 1917, § 7884; 1930, § 7165; 1942, § 4294; Laws, 1984, ch. 488, § 127; Laws, 1989, ch. 532, § 38, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

§ 7-9-19. States taxes collected paid direct to treasurer.

All taxes, fees and penalties that may be hereafter collected for or in the name of the State of Mississippi shall be paid direct to the Treasurer of the state, as now provided by law, by the officer charged with the duty of collecting the same, with an itemized statement to be filed with the State Fiscal Officer, showing from whom collected and to what account to be credited. All fees and commissions that may be due to any officer for collecting same shall be paid to such officer by the State Treasurer on a warrant issued therefor by the State Fiscal Officer. This section shall not apply to ad valorem taxes, nor to any other collection of taxes by tax collectors of the several counties collecting taxes for the state.

Any officer charged with the duty of collecting such taxes, fees and penalties who willfully fails to comply with the provisions of this section shall be guilty of a misdemeanor and, upon conviction thereof, shall forfeit all fees and commissions that may be due him for collecting the same and, in addition, shall be fined not more than One Thousand Dollars ($1,000.00) or imprisoned for six (6) months, or suffer both such fine and imprisonment.

HISTORY: Codes, 1930, § 7180; 1942, § 4309; Laws, 1928, Ex. ch. 30; Laws, 1984, ch. 488, § 128; Laws, 1989, ch. 532, § 39, eff from and after July 1, 1989.

Editor’s Notes —

Laws, 1984, ch. 488, § 341, provides:

“SECTION 341. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action which accrued prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun.”

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Requirement of tax collector paying over all collected taxes to state treasurer and county treasurer, see §27-29-11.

Imposition of standard state assessment in addition to all court imposed fines or other penalties for any misdemeanor violation, see §99-19-73.

JUDICIAL DECISIONS

1. In general.

State Tax Collector held not personally liable to city for commissions paid him, and by him paid to State Treasurer, although commissions were unlawfully paid collector. Gully v. Biloxi, 177 Miss. 782, 171 So. 698, 1937 Miss. LEXIS 148 (Miss. 1937).

Requisition of State Tax Collector against commission fund presented to State Auditor held to sufficiently show authorized expenditures. White v. Miller, 159 Miss. 598, 132 So. 745, 1931 Miss. LEXIS 88 (Miss. 1931).

§ 7-9-21. State officials to pay in collections.

All state officials shall make a detailed report to the State Fiscal Officer and pay into the State Treasury all public funds, as defined in Section 7-7-1, which are required to be paid into the Treasury. Such funds shall be deposited in the State Treasury by the end of the next business day following the day that such funds are collected, except as provided elsewhere in this section. The State Fiscal Officer and the State Treasurer are authorized to establish clearing accounts in the State Treasury as may be necessary to facilitate the transfer of monies to municipalities, counties and other special fund accounts, as provided by law. The detailed report hereinabove required shall be fully satisfied when any revenue-collecting agency on its applications for received warrants has stated the amount of money which it has collected from any source whatsoever without having to supply the names of the taxpayers who had remitted such money. At the request of any state agency, the State Fiscal Officer, with the advice and consent of the State Treasurer, may by regulation provide for other than daily deposits of accounts by that state agency. The State Fiscal Officer, with the advice and consent of the State Treasurer, shall determine the frequency and method of deposit for the agency.

HISTORY: Codes, 1930, § 7182; 1942, § 4311; Laws, 1928, Ex. ch. 84; Laws, 1930, ch. 116; Laws, 1954, ch. 385; Laws, 1979, ch. 417, § 1, ch. 500; Laws, 1984, ch. 478, § 6; Laws, 1984, ch. 488, § 129; Laws, 1989, ch. 532, § 40; Laws, 1998, ch. 436, § 1, eff from and after passage (approved March 23, 1998).

Editor’s Notes —

Laws, 1984, ch. 478, §§ 1 and 2, provide as follows:

“SECTION 1. The purpose of this act is to facilitate efficiency in the collection and disbursement procedures of state funds, to promote more timely investment of state funds and to improve the fiscal management of state government.

“SECTION 2. The Chairman of the State Tax Commission, the State Treasurer and the State Auditor shall cooperate and work for the full implementation of this act by developing procedures for the collection and disbursement of funds consistent with the provisions and intent of this act.”

Laws, 1984, ch. 478, § 3, effective from and after July 1, 1984, provides that, for purpose of this section, requirements that funds be deposited on the same day “collected” shall mean when remittances of tax collections and reports in connection therewith shall have been subjected to only minimum essential but expeditious processing.

Laws, 1984, ch. 478, § 35, provides that “The provisions of this act shall control if in conflict with any other statute, the operation of which would tend to frustrate the purposes of this act.”

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Disposition of funds by secretary of state, see §7-9-22.

Deposit of tax commission funds in collection account established under this section, see §27-3-57.

Collection and deposit of severance taxes, see §27-25-11.

Tax collector’s monthly reports to auditor, see §27-29-11.

Applicability of this section to funds collected by comptroller, see §§27-55-47,27-57-35,27-59-51.

Deposit of funds collected by state tax commission from tax on liquefied petroleum gas, see §27-59-51.

Distribution of sales taxes, see §27-65-75.

Payment of state tobacco tax into state treasury, see §27-69-75.

Payment of state wine and beer taxes into state treasury, see §27-71-337.

Deposit of assessments collected by a court imposing a fine or bail forfeiture for any hazardous moving traffic violation in an emergency medical services operating fund, see §41-59-61.

Deposit of fees and penalties relating to child care facilities into special fund, see §43-20-12.

Deposit of funds received by the commissioner of corrections, see §47-5-77.

Application of this section to the deposit of funds into the Inmate Welfare Fund, see §47-5-158.

Deposit of funds by department of corrections under correctional industries work program, see §47-5-513.

Disposition of fees from permit to drill oil or gas well, see §53-3-13.

Payment of penalties assessed for violation of petroleum substances transportation regulations into oil and gas board fund, see §53-3-203.

Deposit of fees received by state board of health for hearing aid dealers’ license into special fund, see §73-14-47.

Deposit of monies received by state board of health for regulation of speech pathologists into special fund, see §73-38-36.

Deposit of monies collected by state board of health for regulation of youth camps into special fund, see §75-74-19.

Establishment in State Treasury of Public Service Commission Regulation Fund, see §77-1-6.

Payment of taxes collected under title 83, dealing with insurance, see §83-1-13.

Disposition of funds received as expenses of inspectors of legal expense insurance sponsors, see §83-49-27.

Fines and assessments on persons convicted of offenses punishable by more than 1 year of imprisonment, see §99-19-32.

JUDICIAL DECISIONS

1. In general.

Requisition of State Tax Collector against commission fund presented to State Auditor held to sufficiently show authorized expenditures. White v. Miller, 159 Miss. 598, 132 So. 745, 1931 Miss. LEXIS 88 (Miss. 1931).

§ 7-9-22. Disposition of funds collected by Secretary of State; funding of agency expenses; deposit of monies into State General Fund.

All funds collected by the Office of the Secretary of State, unless otherwise specifically provided for by law, shall be deposited, in accordance with Section 7-9-21, Mississippi Code of 1972, into a special fund hereby created in the State Treasury. Monies in the special fund shall be expended, pursuant to legislative appropriation, to defray the expenses of the Office of the Secretary of State or as otherwise authorized. All unobligated monies in such special fund at the end of the fiscal year shall be paid over into the General Fund of the State Treasury.

From and after July 1, 2016, the expenses of this agency shall be defrayed by appropriation from the State General Fund and all user charges and fees authorized under this section shall be deposited into the State General Fund as authorized by law.

From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent or other charge for services or resources received by authority of this section.

HISTORY: Laws, 1985, ch. 381, § 16; Laws, 2016, ch. 459, § 43, eff from and after July 1, 2016.

Editor’s Notes —

Laws of 2016, ch. 459, § 1, codified as §27-104-201, provides:

“SECTION 1. This act shall be known and may be cited as the ‘Mississippi Budget Transparency and Simplification Act of 2016.’ ”

Amendment Notes —

The 2016 amendment added the last two paragraphs.

Cross References —

Prohibition against one state agency charging another state agency fees, etc., for services or resources received, see §27-104-203.

Defrayal of expenses of certain state agencies by appropriation of Legislature from General Fund, see §27-104-205.

§ 7-9-23. Custodian of specified trust funds.

The State Treasurer is designated as sole agent to receive on State Fiscal Officer’s pay warrant and disburse any and all funds received from sources other than those designated by law on State Fiscal Officer’s warrant, which funds are to be expended under the direction and supervision of state officials or agencies for the benefit of the state. The State Treasurer is authorized and directed to receive on State Fiscal Officer’s pay warrant any and all funds above specified and to be credited, each fund to a trust account for which the donor intends it. The special trust account shall designate for what purpose it is donated, and the State Fiscal Officer’s books and Treasurer’s books shall carry it as such. All funds shall be paid out on requisition signed by the proper agent or agents, properly supported by itemized vouchers, designated so to do on a warrant issued by the State Fiscal Officer upon the State Treasurer. Funds intended to be controlled by this section are those coming from the federal government, foundations and individuals to be expended for educational purposes, roads, agriculture, for making economic or social surveys, and for similar purposes. In no way shall this section interfere with or prevent the purpose of the donor. The state agent or official best fitted or qualified to direct the expenditure of a fund for a specified purpose or the official designated by the donor shall expend the funds, and is hereby given authority in the manner outlined herein.

HISTORY: Codes, 1930, § 7181; 1942, § 4310; Laws, 1930, ch. 95; Laws, 1984, ch. 488, § 130; Laws, 1989, ch. 532, § 41, eff from and after July 1, 1989.

Editor’s Notes —

Laws, 1984, ch. 488, § 341, provides:

“SECTION 341. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action which accrued prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun.”

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

State treasurer as custodian of funds for state department of education, see §37-3-39.

State treasurer as custodian of vocational rehabilitation funds, see §37-33-31.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 2 et seq.

JUDICIAL DECISIONS

1. In general.

Under a former statute it was held that three state educational institutions to which the residue of a testator’s estate had been bequeathed in equal parts were entitled to share in the residuary estate, which included the proceeds from the sale of real estate, since the Constitution and the statute, which provided in effect that every bequest of any money directed to be raised by sale of land to any body politic in trust for the purpose of being appropriated to charitable purposes should be void, were inapplicable to devises or bequests to the state. Coleman v. Whipple, 191 Miss. 287, 2 So. 2d 566, 1941 Miss. LEXIS 140 (Miss. 1941).

§ 7-9-24. Refunds to state agencies for excess public utility charges.

Any refund to an agency of the State of Mississippi other than an agency financed entirely by federal funds for excess charges made by a public utility pursuant to rates in effect under bond filed with the Public Service Commission shall be forwarded, forthwith, by the administrative head of such state agency to the State Treasurer for deposit into a special account in the State Treasury to be expended as provided by the Legislature at the 1986 Regular Session.

HISTORY: Laws, 1985, ch. 515, § 1, eff from and after passage (approved April 16, 1985).

§ 7-9-25. Depository for federal-aid road funds.

All funds and the interest accruing thereon paid into the state treasury, either by the federal government, by any of the counties of the state, or by any road district in the state, for the purpose of constructing what is known as federal-aid highways shall be handled by the state treasury as a special deposit for such purpose. It shall be the duty of the state treasurer immediately upon receipt of such funds to give notice to all banks located in the county in which said funds are to be expended of the fact that such funds are on hand, and that he is ready to receive such proposals as any of them may make for the privilege of keeping such funds until the same are expended in the construction of such highways. The said state treasurer shall deposit said funds with the bank or banks located in the county where same is to be expended, proposing the best terms, having in view the safety of such funds. Security shall be required of like character and amount as provided for in the chapter on depositories, but the amount of such highway funds shall not be included in arriving at 35% limit. Each bank shall be entitled to receive this special highway deposit in addition to the 35% provided for by said chapter.

HISTORY: Codes, 1930, § 7171; 1942, § 4300; Laws, 1924, ch. 281.

Cross References —

State treasurer’s duties as member of state depository commission, see §27-105-1.

§ 7-9-27. Investment of special fund to refund overpayment of income taxes.

The treasurer of the state of Mississippi shall invest the moneys deposited in the special fund to refund the overpayment of income taxes under the provisions of Section 27-7-313. The amounts to be invested shall be determined by the treasurer and shall be in the approximate amount of the total moneys deposited in said special fund less the anticipated refunds to be made within the following ninety-day period. Such funds shall be invested by said treasurer in short-term bonds, treasury bills, or other direct obligations of the United States of America, or any national or state banks in the state of Mississippi.

HISTORY: Codes, 1942, § 4310.5; Laws, 1968, ch. 521, § 1, eff from and after passage (approved August 6, 1968).

§ 7-9-29. Payment of interest and bonds.

It shall be the duty of the State Treasurer, two (2) weeks before any state bonds or interest coupons become due and payable, to make application to the State Fiscal Officer for his warrant in favor of the State Treasurer, specifying the bond issue and the total amount each of interest and bonds to be paid and when and where due and payable, according to the terms of the bonds. Upon presentation of such application, the State Fiscal Officer shall issue his warrant in favor of the State Treasurer according to said application.

HISTORY: Codes, 1930, § 7172; 1942, § 4301; Laws, 1928, Ex. ch. 94; Laws, 1984, ch. 488, § 131; Laws, 1989, ch. 532, § 42, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Laws of 2005, 2nd Ex Sess, ch. 31, § 4 provides as follows:

“SECTION 4. Through June 30, 2006, the State Treasurer may transfer from any funds in the State Treasury an amount to pay the principal of and the interest on state general obligation bonds as they become due.”

§ 7-9-31. Cancellation of bonds and interest coupons.

The state treasurer shall, as soon as he receives such warrant, deposit the amount thereof in the bank or banks where, according to the terms of the bonds, the interest and bonds are to be paid for, or in some state depository for delivery to such bank or banks. He shall keep an account with each such bank or banks where such deposit has been made, charging it with such deposit and crediting it with the amounts of the bonds and interest coupons as the same are delivered to the state treasurer in his office.

The state bond commission shall provide for the method of acceptance and cancellation of bonds and interest coupons duly paid by requiring the paying agent or agents:

To deliver bonds and coupons duly paid and cancelled to the state treasurer; or

To furnish to the state treasurer, at the end of each month in which bonds and interest coupons of a given bond issue have been presented for payment and have been paid, a statement which shall contain a certified list of bonds and coupons duly paid and cancelled, showing for each issue the bond and coupon numbers, the amounts, the dates due, dates paid and such additional information as the state bond commission shall require along with the bonds and coupons paid.

Bonds and interest coupons duly paid shall be properly entered in a bond and interest register of the bond issue to which they belong in the state treasurer’s office, and the treasurer shall accept as cancelled those duly paid and cancelled and so delivered by the paying agent or agents.

Any certified list submitted by the paying agent or agents as to payment and cancellation of bonds and interest coupons shall be accepted as conclusive as to payment and cancellation, and such paying agent or agents shall accept responsibility for proper payment and disposition of all bonds and coupons, and for any duplicate payments, payments to unauthorized persons and nonpayment to authorized persons occurring as a result of cancellation or destruction of bonds and coupons.

HISTORY: Codes, 1930, § 7173; 1942, § 4302; Laws, 1928, Ex. ch. 94; Laws, 1982, ch. 376, § 1, eff from and after July 1, 1982.

§ 7-9-32. Destruction of paid state warrants.

The state treasurer is hereby authorized to destroy all state warrants on which payment has been made according to approved records control schedules. No such records, however, may be destroyed without the approval of the director of the department of archives and history.

HISTORY: Laws, 1974, ch. 410; Laws, 1981, ch. 501, § 18, eff from and after July 1, 1981.

Cross References —

Archives and Records Management Law, generally, see §§25-59-1 et seq.

Requirement that consent of director of department of archives and history be obtained prior to destruction of public records, see §§25-59-21,25-59-31.

§ 7-9-33. Receipted lists of cancelled bonds and coupons.

The State Fiscal Officer shall charge the State Treasurer with the amount of each warrant so issued as herein required. The State Treasurer shall prepare duplicate lists of bonds and coupons paid, cancelled and delivered to the Treasurer’s office and submit the lists to the State Fiscal Officer, who shall sign a receipt on the lists, with seal affixed, for the bonds and interest coupons so cancelled as paid, shall present one (1) of these receipted lists to the State Treasurer (which shall be filed as his voucher for credit), and shall file the other receipted list in the State Fiscal Officer’s office.

HISTORY: Codes, 1930, § 7174; 1942, § 4303; Laws, 1928, Ex. ch. 94; Laws, 1982, ch. 376, § 2; Laws, 1984, ch. 488, § 132; Laws, 1989, ch. 532, § 43, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

§ 7-9-34. Destruction of paid and cancelled bonds and coupons.

The state treasurer is authorized to destroy any bonds and coupons of the State of Mississippi duly paid and cancelled not earlier than one (1) year after the same are surrendered for payment. A certificate containing a description of such bonds and coupons so destroyed, duly witnessed and signed by the treasurer or his deputy and the state fiscal officer, shall be kept on file in the treasurer’s office.

HISTORY: Laws, 1982, ch. 376, § 3 (1st ¶ ); Laws, 1984, ch. 488, § 133, eff from and after October 1, 1986 (see Editor’s Note below).

Editor’s Notes —

Laws, 1984, ch. 488, § 343, provided that the amendment to this section as proposed by section 133, was to become effective July 1, 1986. Subsequently, section 13, ch. 455, Laws, 1985, amended section 343, ch. 488, Laws, 1984, to provide that the amendment was not to become effective until October 1, 1986.

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Destruction of paid and cancelled bonds and coupons by paying agent for state bonds, see §31-17-61.

§ 7-9-35. Unexpended balances of appropriations.

Within ten (10) days after the appropriation (out of which said warrant shall have been drawn) expires under Section 64 of the State Constitution, the State Treasurer shall withdraw the unexpended balance or balances in such bank or banks and shall turn said money back into the general funds of the State Treasury. He shall give such bank or banks credit for such returned balance or balances. The State Fiscal Officer shall, upon such payment back into the general fund, credit the State Treasurer on its account for such warrant.

HISTORY: Codes, 1930, § 7176; 1942, § 4305; Laws, 1928, Ex. ch. 94; Laws, 1984, ch. 488, § 134; Laws, 1989, ch. 532, § 44, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

§ 7-9-37. Payment by depositories; meaning of “treasurer’s check” for purpose of implementation of electronic funds transfer.

All state deposits in any depository in the State of Mississippi shall be subject to payment when demanded by the State Treasurer on his Treasurer’s check drawn on the bank for such deposit in payment of a warrant or warrants issued by the State Fiscal Officer, or in the transfer of such deposit or any part thereof from one bank to another or other banks or to the State Treasury, in keeping the funds of the state equitably distributed among the state depositories as required by law, and for any other purposes necessary to carry out the provisions of law or to provide for equitable distribution of funds or payment of warrants when drawn by the State Fiscal Officer.

For the purpose of the implementation of Section 7-9-14, the term “Treasurer’s check” as used in this section shall mean either a paper check or a paperless entry on an electronic data processing medium at a state depository that substitutes for a paper check for the purpose of debiting or crediting an account and for which a permanent record is made.

HISTORY: Codes, 1930, § 7177; 1942, § 4306; Laws, 1928, Ex. ch. 94; Laws, 1983, ch. 355, § 4; Laws, 1984, ch. 488, § 135; Laws, 1989, ch. 532, § 45, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Cross References —

Failure of depository to pay lawful state treasurer’s check, see §27-105-25.

OPINIONS OF THE ATTORNEY GENERAL

State Treasurer has authority to transfer public funds by wire, direct deposit or electronic transfer; this authority would include direct deposit of payroll of employees, and authority to delay issuance of payroll warrants would not be affected if Treasurer adopted direct deposit procedure. 1992 Miss. Op. Att'y Gen. 810.

§ 7-9-39. Funds impounded.

In the event the funds coming into the state treasury are insufficient to pay all claims and debts of the state as they mature or become due, the state treasurer is hereby authorized and directed to impound or set aside sufficient funds to pay the bonds, short term notes, certificates of indebtedness, and interest coupons as they severally mature and become due.

HISTORY: Codes, 1942, § 4312; Laws, 1934, ch. 169.

§ 7-9-41. Lump-sum withdrawals from treasury.

  1. All support and maintenance funds appropriated for the operating expenses of all departments, institutions, agencies, boards and commissions, supported wholly or in part by the state, shall be drawn from the State Treasury only upon the issuance of individual warrants by the State Fiscal Officer in direct payment for goods sold or services performed, except where specifically provided otherwise in these statutes. The said State Fiscal Officer shall issue his warrants only upon requisitions signed by the proper person, officer or officers.
  2. In the case of the state institutions of higher learning, meeting with the written approval of the State Fiscal Officer, such funds may be drawn from the Treasury in the manner prescribed hereinbelow, and when such system of withdrawal is approved by the State Fiscal Officer, it shall not be changed except on the approval of both said parties.

    The executive heads, together with the secretary or other person in charge of the books and accounts, of the state institutions of higher learning, if they receive such written approval, shall make up, in the form prescribed by the State Fiscal Officer and the State Treasurer, checklists of all salaries, accounts, bills, contracts and claims which shall have accrued during the month. Based upon such statement and in company with it, the state institutions of higher learning, through their proper officers, shall make requisition upon the State Fiscal Officer for only so much money as shall then be needed to pay salaries, accounts, bills, contracts and claims which may then be due, together with a reasonable amount for contingent expenses.

    Such requisitions may be drawn upon the State Fiscal Officer’s accounts, who shall draw its warrants on the Treasurer from time to time as required, payable to the official depository provided in Section 7-9-43. In the case of special appropriations made for buildings and permanent improvements, repairs, furniture, fixtures, and special supplies, and in all cases where it is not practicable to furnish a detailed statement, such funds may be drawn in installments at such times and in such amounts as necessity may require, and the requisitions for same must be accompanied by a general statement of the proposed purchases and expenditures.

    In all cases where such lump-sum payments are authorized and paid as provided in this section, the proper officer or officers of the state institutions of higher learning shall make such additional reports to the State Fiscal Officer in the manner and at such times as he may require. Such reports shall also include other funds coming into the possession of or for the use and benefit of the state institutions of higher learning, whether such funds are regularly handled through the State Treasury or not.

  3. In the case of the State Department of Public Welfare, lump-sum withdrawals may only be made as provided for in subsection (2) of this section for payments to recipients of services provided by the department.

HISTORY: Codes, 1930, § 7178; 1942, § 4307; Laws, 1926, ch. 169; Laws, 1960, ch. 400; Laws, 1962, ch. 499, § 1; Laws, 1979, ch. 468, § 1; Laws, 1984, ch. 488, § 136; Laws, 1989, ch. 532, § 46, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Section 43-1-1 provides that the term “State Department of Public Welfare” or “State Board of Public Welfare” shall mean the State Board of Human Services.

Cross References —

Form of requisitions, see §7-7-29.

Exception from requisition and request for payment requirements where requirements of this section are met, see §7-7-29.

Issuance of warrants for payment of construction contracts, see §7-7-41.

Expenditures from junior college vocational and technical training fund, see §37-29-165.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 2 et seq.

§ 7-9-43. Contracts with selected depositories.

The state institutions of higher learning and the Department of Human Services, after receiving the written approval of the State Fiscal Officer as provided in Section 7-9-41, shall select and make a contract with some bank to serve as a depository for funds of the same. Said bank so selected shall qualify to receive said fund and secure the same as required of state depositories under Section 27-105-5 before receiving any funds, except as herein noted in the case of private hospitals. The life of said contract with a depository shall be for five (5) years. Each bank shall enter into a written contract, the terms of which shall be to perform faithfully all acts and duties required of it by this and other laws of the state. As such depository, it shall receive and keep account of all funds and pay out same on the check of the secretary or business manager, countersigned by the president or chairman of the board or institution. Such bank shall receive, keep, disburse and account for all funds of the Department of Human Services and such state institution of higher learning for which it shall be a depository, and turn over all funds and accounts to its legal successor, provided all private hospitals shall be exempted from providing depositories.

All books, accounts and reports made thereon for any funds shall conform to the requirements of the General Accounting Office, and shall be filed with the said General Accounting Office.

HISTORY: Codes, 1930, § 7179; 1942, § 4308; Laws, 1926, ch. 169; Laws, 1962, ch. 499, § 2; Laws, 1979, ch. 468, § 2; Laws, 1984, ch. 488, § 137; Laws, 1989, ch. 532, § 47; Laws, 2011, ch. 382, § 1, eff from and after July 1, 2011.

Editor’s Notes —

Laws of 1984, ch. 488, § 341, provides as follows:

“SECTION 341. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action which accrued prior to the date on which the applicable sections of this act become effective, whether such assessments, appeals, suits, claims or actions shall have been begun before the date on which the applicable sections of this act become effective or shall thereafter be begun.”

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

Amendment Notes —

The 2011 amendment substituted “five (5) years” for “two and one-half (2-1/2) years” in the third sentence; and substituted “Department of Human Services” for “State Department of Public Welfare” throughout the section.

Cross References —

Exception from requisition and request for payment requirements where requirements of this section are met, see §7-7-29.

Form of requisitions, see §7-7-29.

Issuance of warrants for payment of construction contracts, see §7-7-41.

Establishment of state depositories, see §27-105-1.

Special fund of state board of cosmetology, see §73-7-5.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Funds §§ 10, 14, 15, 776.

JUDICIAL DECISIONS

1. In general.

Members of the board of barber examiners are state officers, and their offices are state offices, and therefore the state auditor had the right to maintain suit upon the bond of the secretary of the board for the alleged misapplication of funds of the board. Causey v. Phillips, 191 Miss. 891, 4 So. 2d 215, 1941 Miss. LEXIS 177 (Miss. 1941).

In an action by the state auditor on the bond of the secretary of the board of barber examiners, for misapplication of funds, it was immaterial whether the secretary was a member of the board, since in any event he would be either a public officer or employee. Causey v. Phillips, 191 Miss. 891, 4 So. 2d 215, 1941 Miss. LEXIS 177 (Miss. 1941).

The board of barber examiners exercises part of the sovereignty of the state, and so is not a private body, with any independent control over its funds or with any private rights therein. Causey v. Phillips, 191 Miss. 891, 4 So. 2d 215, 1941 Miss. LEXIS 177 (Miss. 1941).

§ 7-9-45. Monthly verification with auditor.

The State Treasurer and the State Fiscal Officer shall, on or before the tenth day of each month, check, verify and reconcile the list of the receipts into the Treasury for the previous month, according to the warrants on which they are founded, and in whose name the several receipts have been given, and their respective dates, amounts and numbers.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 4 (10); 1857, ch. 6, art. 59; 1871, § 159; 1880, § 246; 1892, § 4212; 1906, § 4760; Hemingway’s 1917, § 7887; 1930, § 7170; 1942, § 4299; Laws, 1984, ch. 488, § 138; Laws, 1989, ch. 532, § 48, eff from and after July 1, 1989.

Editor’s Notes —

Section 27-104-6 provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration”.

§ 7-9-47. Reports to the legislature.

The state treasurer shall make to the legislature, at the commencement of each regular, not extraordinary, session, a detailed report of the receipts and expenditures since his last report. He shall present to it the report required of him by Section 115 of the Constitution and, in case of a deficiency of revenue, he shall suggest such increase of taxes as he may consider best suited to supply the deficiency. He shall also make to the legislature, or to either house thereof, such supplemental reports as may be called for.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 4 (6); 1857, ch. 6, art. 57; 1871, § 157; 1880, § 244; 1892, § 4210; 1906, § 4758; Hemingway’s 1917, § 7885; 1930, § 7166; 1942, § 4295.

§ 7-9-49. Reports to governor.

The state treasurer shall furnish to the governor, from time to time when required, a full and complete statement, in tabular form, of the situation of the public finances and full information touching the condition and proceedings of his office. The books of the treasurer shall, at all seasonable times, be open to the inspection of the governor and of the auditor, and the governor shall at all times be permitted to examine and count the money on hand.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 4 (9); 1857, ch. 6, art. 58; 1871, § 158; 1880, § 245; 1892, § 4211; 1906, § 4759; Hemingway’s 1917, § 7886; 1930, § 7167; 1942, § 4296.

Cross References —

Governor’s duty to count money in treasury, see §7-1-43.

§ 7-9-51. Suit on bond for embezzlement.

If the state treasurer shall misapply, waste, or embezzle any money, stock, securities, or other property in the treasury, it shall be the duty of the attorney general to bring suit on the bond of such treasurer, in the circuit court of the county where the seat of government is situated, for the amount of money, stock, securities, or other property so misapplied, wasted, or embezzled. If a judgment be rendered for the plaintiff, the defendant shall pay double the damages assessed, not exceeding the penalty of the bond.

HISTORY: Codes, Hutchinson’s 1848, ch. 20, art. 4 (8); 1857, ch. 6, art. 60; 1871, § 160; 1880, § 247; 1892, § 4213; 1906, § 4761; Hemingway’s 1917, § 7888; 1930, § 7168; 1942, § 4297.

Cross References —

Governor requiring court proceedings against defaulting treasurer or tax collector, see §7-1-59.

Crimes of embezzlement committed by public officers, see §§97-11-25 et seq.

Additional penalties on certain officers for gambling, see §97-33-3.

RESEARCH REFERENCES

ALR.

Standard of proof as to conduct underlying punitive damage awards-modern status. 58 A.L.R.4th 878.

§ 7-9-53. Preservation of records.

The state treasurer shall safely keep and preserve all moneys, securities, books, records, papers, and other things belonging to his office without waste, embezzlement, or misapplication thereof; and at the expiration of his term, he shall deliver the same to his successor.

HISTORY: Codes, 1857, ch. 6, art. 61; 1871, § 161; 1880, § 248; 1892, § 4214; 1906, § 4762; Hemingway’s 1917, § 7889; 1930, § 7169; 1942, § 4298.

Cross References —

Crime of making false entries or alterations of entries in books of public office, see §97-21-1.

Special Treasury Fund

§§ 7-9-55 through 7-9-61. Repealed.

Repealed by Laws, 1985, ch. 419, § 4, eff from and after November 4, 1986, the date upon which the electorate ratified the addition of Section 206A to the Mississippi Constitution of 1890 which was proposed by Laws, 1985, ch. 546.

§7-9-55. [En Laws, 1982, ch. 495, § 1]

§7-9-57. [En Laws, 1982, ch. 495, § 2]

§7-9-59. [En Laws, 1982, ch. 495, § 3; Am 1984, ch. 488, § 164]

§7-9-61. [En Laws, 1982, ch. 495, § 4]

Editor’s Notes —

Former §7-9-55 created a special fund in the state treasury.

Former §7-9-57 related to the principal of a special fund as additional security for state bonds.

Former §7-9-59 authorized investments for a special fund.

Former §7-9-61 authorized expenditures from a special fund.

§ 7-9-63. Repealed.

Repealed by Laws, 1995, ch. 622, § 23, eff from and after July 1, 1995.

[Laws, 1984, ch. 488, § 286; Laws, 1985, ch. 525, § 12]

Editor’s Notes —

Former §7-9-63 was entitled: Systems policy and planning revolving fund.

§ 7-9-64. Repealed.

Repealed by Laws, 1992, ch. 419, § 33, eff from and after July 1, 1992, and by Laws, 1993, ch. 509, § 6, eff from and after July 1, 1993.

[Laws, 1988, ch. 487, § 13; Laws, 1992, ch. 484, § 6]

Editor’s Notes —

Laws, 1992, ch. 419, was vetoed by the Governor on May 3, 1992. The veto was overridden by the State Senate and House of Representatives on May 4, 1992.

Laws of 1992, ch. 419, § 34, effective from and after July 1, 1992, provides as follows:

“SECTION 34. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the income, sales and use tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the income, sales and use tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Former §7-9-64 created the Education Reserve Fund.

§§ 7-9-65 through 7-9-69. Repealed.

Repealed from and after November 4, 1986, the date upon which the electorate ratified the addition of Section 206A to the Mississippi Constitution of 1890 which was proposed by Laws, 1985, ch. 546.

[En Laws, 1986, ch. 436, §§ 1-3]

Editor’s Notes —

Former §7-9-65 concerned the deposit of revenue derived from oil, gas and other mineral resources under federally-owned lands or severed federally owned minerals.

Former §7-9-67 related to the deposit of revenue derived from oil, gas and other mineral resources received pursuant to the Federal Outer Continental Shelf Lands Act.

Former §7-9-69 related to deposit of revenue derived from oil, gas and other mineral resources under federally-owned lands or from severed federally-owned minerals into trust fund for improvement of education.

§ 7-9-70. Mississippi Fire Fighters Memorial Burn Center Fund established; deposits; investments; Mississippi Burn Care Fund.

  1. There is created and established in the State Treasury a special trust fund to be known as the “Mississippi Fire Fighters Memorial Burn Center Fund.” There shall be deposited in such fund (a) all such fees as the State Treasurer is directed to deposit therein under subsection (4) of Section 27-19-56.1, under subsection (4) of Section 27-19-56.2 and under subsection (5)(b) of Section 27-19-56.4; and (b) any gift, donation, bequest, trust, grant, endowment, transfer of money or securities or any other monies from any source whatsoever as may be designated for deposit in the fund.
  2. The principal of the trust fund created under subsection (1) of this section shall remain inviolate and shall be invested as provided by law. Interest and income derived from investment of the principal of the trust fund may be appropriated by the Legislature and expended exclusively for the support and maintenance of the Mississippi Fire Fighters Memorial Burn Center.
  3. From and after June 17, 2005, there shall be created in the State Treasury a fund known as the Mississippi Burn Care Fund. The Mississippi Burn Care Fund shall be the Mississippi Fire Fighters Memorial Burn Center Fund and any reference to the Mississippi Fire Fighters Memorial Burn Center Fund in law shall mean the Mississippi Burn Care Fund. All funds payable to the Mississippi Fire Fighters Memorial Burn Center Fund shall, from and after June 17, 2005, be paid to the Mississippi Burn Care Fund. All balances in the Mississippi Fire Fighters Memorial Burn Center Fund and the Mississippi Fire Fighters Memorial Fire Fighters Burn Center Escrow Fund shall be transferred to the Mississippi Burn Care Fund on June 17, 2005. All interest earned by funds in the Mississippi Burn Care Fund shall be credited to the fund and not the General Fund. For fiscal year 2006, and for each fiscal year thereafter, the Legislature may appropriate interest, income or other funds credited to the Mississippi Burn Care Fund, and there shall be no requirement that the monies deposited to the fund be held inviolate in trust. Any appropriation of funds from the Mississippi Burn Care Fund shall be to the Mississippi Department of Health for the purpose of carrying out its responsibilities established in Section 41-59-5; however, after the Mississippi Burn Center established at the University of Mississippi Medical Center under Section 37-115-45 is operational, any appropriation of funds from the Mississippi Burn Care Fund shall be to the University of Mississippi Medical Center for the operation of the Mississippi Burn Center. The Mississippi Burn Care Fund shall be authorized to accept gifts, donations, bequests, appropriations or other grants from any source, governmental or private, for deposit into the fund. The Department of Health, or the University of Mississippi Medical Center after the Mississippi Burn Center is operational, shall be the agency responsible for receiving any such gifts, donations, bequests, appropriations or grants and shall deposit such to the Mississippi Burn Care Fund.

HISTORY: Laws, 1992, ch. 501, § 1; Laws, 2005, 2nd Ex Sess, ch. 47, § 1; Laws, 2007, ch. 569, § 2, eff from and after July 1, 2007.

Editor’s Notes —

Laws of 1992, ch. 501, § 11, effective from and after October 1, 1992, provides as follows:

“SECTION 11. Nothing in this act shall affect or defeat any claim, assessment, appeal, suit, right or cause of action for taxes due or accrued under the highway privilege tax laws or the motor vehicle ad valorem tax laws before the date on which this act becomes effective, whether such claims, assessments, appeals, suits or actions have been begun before the date on which this act becomes effective or are begun thereafter; and the provisions of the highway privilege tax laws and the motor vehicle ad valorem tax laws are expressly continued in full force, effect and operation for the purpose of the assessment, collection and enrollment of liens for any taxes due or accrued and the execution of any warrant under such laws before the date on which this act becomes effective, and for the imposition of any penalties, forfeitures or claims for failure to comply with such laws.”

Amendment Notes —

The 2005 amendment, 2nd Ex Sess, ch. 47, added (3).

The 2007 amendment, in (3), added “however, after the Mississippi . . . operation of the Mississippi Burn Center” at the end of the second-to-last sentence, and inserted “or the University of Mississippi Medical Center after the Mississippi Burn Center is operation” in the last sentence; and made minor stylistic changes.

Cross References —

Authorization of county and municipal donations to the Mississippi Fire Fighters Memorial Burn Center, see §21-19-58.

Donations of compensation received by jurors, see §25-7-61.

Contribution to Mississippi Fire Fighters Memorial Burn Center Fund from state income tax refund, see §27-7-88.

Allocation of portion of money collected for special license tags containing public university emblems to the Mississippi Fire Fighters Memorial Burn Center Fund, see §27-19-56.4.

Appropriation and expenditure of money from county general fund to support the Mississippi Fire Fighters Memorial Burn Center, see §27-39-331.

Levying of tax by county to support the Mississippi Fire Fighters Memorial Burn Center, see §27-39-332.

State Bond Supervisory Division [Repealed]

§§ 7-9-71 and 7-9-73. Repealed.

Repealed by Laws, 1974, ch. 565, § 3, eff March 21, 1976.

§§7-9-71 and7-9-73 [En Laws, 1974, ch. 565, §§ 1, 2]

Editor’s Notes —

Former §7-9-71 created the state bond supervisory division in the state treasurer’s office and provided for a director and staff and the director’s fidelity bond.

Former §7-9-73 fixed the powers and duties of the division.

Education Improvement Trust Fund

§ 7-9-101. Authorization to employ or enter into contract with investment advisors, security custodians, and/or bank trust departments.

The State Treasurer is hereby authorized and empowered to employ or enter into a contract for the services of investment advisors, security custodians and/or bank trust departments for the management and investment of the Education Improvement Trust Fund created in Section 206A of the Mississippi Constitution of 1890. Compensation or fees for such services shall be paid from the income derived from investment of the principal of the trust fund, subject to appropriation by the Legislature.

HISTORY: Laws, 1988, ch. 320, § 1, eff from and after July 1, 1988.

§ 7-9-103. Authorized investments for principal of Education Improvement Trust Fund; powers of investment entity.

The principal of the Education Improvement Trust Fund shall be invested by the investment entity so selected by the State Treasurer, and all purchases shall be made from competitive offerings. Such funds may be invested only as follows:

Bonds, notes, certificates and other valid general obligations of the State of Mississippi, or of any county, or of any city, or of any supervisors district of any county of the State of Mississippi, or of any school district bonds of the State of Mississippi; notes or certificates of indebtedness issued by the Veterans’ Home Purchase Board of Mississippi, provided such notes or certificates of indebtedness are secured by the pledge of collateral equal to two hundred percent (200%) of the amount of the loan, which collateral is also guaranteed at least for fifty percent (50%) of the face value by the United States Government, and provided that not more than five percent (5%) of the total investment holdings of the system shall be in Veterans’ Home Purchase Board notes or certificates at any time; real estate mortgage loans one hundred percent (100%) insured by the Federal Housing Administration on single family homes located in the State of Mississippi, where monthly collections and all servicing matters are handled by the Federal Housing Administration approved mortgagees authorized to make such loans in the State of Mississippi;

State of Mississippi highway bonds;

Funds may be deposited in federally insured institutions domiciled in the State of Mississippi;

Corporate bonds of Grade A or better as rated by Standard and Poor or by Moody’s Investment Service; or corporate short-term obligations of corporations, or of wholly-owned subsidiaries of corporations, whose short term obligations are rated S-3 or better by Standard and Poor or rated P-3 or better by Moody’s Investment Service;

Bonds of the Tennessee Valley Authority;

Bonds, notes, certificates and other valid obligations of the United States, and other valid obligations of any federal instrumentality that issues securities under authority of an act of Congress and are exempt from registration with the Securities and Exchange Commission;

Bonds, notes, debentures and other securities issued by any federal instrumentality and fully guaranteed by the United States;

Interest-bearing bonds or notes which are general obligations of any other state in the United States or of any city or county therein, provided such city or county had a population as shown by the federal census next preceding such investment of not less than twenty-five thousand (25,000) inhabitants, and provided that such state, city or county has not defaulted for a period longer than thirty (30) days in the payment of principal or interest on any of its general obligation indebtedness during a period of ten (10) calendar years immediately preceding such investment;

Certificates of deposit and repurchase agreements. All investments shall be acquired by the investment entity at the highest market rate available for such securities; and

Securities of, or other interests in, any open-end or closed-end management type investment company or investment trust registered under the provisions of 15 USCS, Section 80(a)-1 et seq., provided that the portfolio of such investment company or investment trust is limited to direct obligations issued by the United States of America, United States Government agencies, United States Government instrumentalities or United States Government sponsored enterprises, and to repurchase agreements fully collateralized by direct obligations of the United States of America, United States Government agencies, United States Government instrumentalities or United States Government sponsored enterprises, and the investment company or investment trust takes delivery of such collateral for the repurchase agreement, either directly or through an authorized custodian. The State Treasurer and the Executive Director of the Department of Finance and Administration shall review and approve the investment companies and investment trusts in which funds invested under this paragraph (j) may be invested. However, at no time shall the funds invested in investment companies and investment trusts under this paragraph (j) exceed twenty percent (20%) of all investments of the Education Improvement Trust Fund under this section.

Any limitations herein set forth shall be applicable only at the time of purchase and shall not require the liquidation of any investment at any time.

Subject to the above terms, conditions, limitations and restrictions, the investment entity shall have power to sell, assign, transfer and dispose of any of the securities and investments of the trust fund.

HISTORY: Laws, 1988, ch. 320, § 2, eff from and after July 1, 1988; Laws, 1995, ch, 321, § 3, eff from and after July 1, 1995.

Editor’s Notes —

The Iran Divestment Act of 2015 (Sections 27-106-1 through 27-106-25) prohibits the Public Employees’ Retirement System and the State Treasurer from investing funds with a person engaging in certain investment activities in Iran.

Cross References —

Investment of excess funds from the Working Cash-Stabilization Reserve Fund in securities as authorized by this section, see §27-103-203.

Federal Aspects—

The reference in (j) to 15 USCS, § 80(a)-1 et seq., is commonly referred to as the Investment Company Act.

OPINIONS OF THE ATTORNEY GENERAL

Under Miss. Code Section 7-9-103(d), Student Loan Marketing Associations (SLMAs) are permissible investments under Education Improvement Trust Fund. 1993 Miss. Op. Att'y Gen. 192.

§ 7-9-105. Power to adopt rules and regulations.

The State Treasurer is authorized and empowered to adopt necessary rules and regulations consistent with this legislation to facilitate the management of said education trust funds.

HISTORY: Laws, 1988, ch. 320, § 3, eff from and after July 1, 1988.

§ 7-9-107. Transfer of funds.

Upon request of the investment entity, signed by the proper person, officer or officers, the State Fiscal Management Board shall issue its warrants to authorize the transfer from the Education Improvement Trust Fund created in Section 206A of the Mississippi Constitution of 1890 such funds as are selected for investment pursuant to Sections 7-9-101 through 7-9-107, and upon receipt of such warrants the State Treasurer shall immediately transfer such sums to the proper funds or accounts.

HISTORY: Laws, 1988, ch. 320, § 4, eff from and after July 1, 1988.

Editor’s Notes —

Section 27-104-1 provides that the term “Fiscal Management Board” shall mean the “Department of Finance and Administration”.

Capital Improvements Preplanning Fund

§§ 7-9-151 through 7-9-159. Repealed.

Repealed by Laws, 2011, ch. 400, § 6, effective July 1, 2014.

§7-9-151. [Laws, 1994, ch. 529, § 1; Laws, 2000, ch. 531, § 1; reenacted without change, Laws, 2003, ch. 375, § 1; reenacted without change, Laws, 2004, ch. 474, § 1; reenacted without change, Laws, 2006, ch. 410, § 1; Laws, 2008, ch. 408, § 1; reenacted without change, Laws, 2009, 2nd Ex Sess, ch. 22, § 1; reenacted without change, Laws, 2011, ch. 400, § 1, eff from and after July 1, 2011.]

§7-9-153. [Laws, 1994, ch. 529, § 2; Laws, 2000, ch. 531, § 2; reenacted without change, Laws, 2003, ch. 375, § 2; reenacted without change, Laws, 2004, ch. 474, § 2; reenacted without change, Laws, 2006, ch. 410, § 2; Laws, 2008, ch. 408, § 2; reenacted without change, Laws, 2009, 2nd Ex Sess, ch. 22, § 2; reenacted without change, Laws, 2011, ch. 400, § 2, eff from and after July 1, 2011.]

§7-9-155. [Laws, 1994, ch. 529, § 3; Laws, 2000, ch. 531, § 3; reenacted without change, Laws, 2003, ch. 375, § 3; reenacted without change, Laws, 2004, ch. 474, § 3; reenacted without change, Laws, 2006, ch. 410, § 3; reenacted without change, Laws, 2009, 2nd Ex Sess, ch. 22, § 3; reenacted without change, Laws, 2011, ch. 400, § 3, eff from and after July 1, 2011.]

§7-9-157. [Laws, 1994, ch. 529, § 4; reenacted without change, Laws, 2003, ch. 375, § 4; reenacted without change, Laws, 2004, ch. 474, § 4; reenacted without change, Laws, 2006, ch. 410, § 4; reenacted without change, Laws, 2009, 2nd Ex Sess, ch. 22, § 4; reenacted without change, Laws, 2011, ch. 400, § 4, eff from and after July 1, 2011.]

§7-9-159. [Laws, 1994, ch. 529, § 5; reenacted without change, Laws, 2003, ch. 375, § 5; reenacted without change, Laws, 2004, ch. 474, § 5; reenacted without change, Laws, 2006, ch. 410, § 5; reenacted without change, Laws, 2009, 2nd Ex Sess, ch. 22, § 5; reenacted without change, Laws, 2011, ch. 400, § 5, eff from and after July 1, 2011.]

Editor’s Notes —

Former §7-9-151 established the Capital Improvements Preplanning Fund and provided the source of monies for and purposes of the fund.

Former §7-9-153 pertained to payment of expenses for preplanning projects, preliminary studies and plans, warrants, requisitions and limits on the amount of warrants.

Former §7-9-155 pertained to the repayment of preplanning funds received from the Capital Improvements Preplanning Fund.

Former §7-9-157 authorized the Department of Finance and Administration to receive and expend source funds in connection with the expenditure of funds deposited into the Capital Improvements Preplanning Fund.

Former §7-9-159 pertained to the transfer of funds in the Capital Improvements Preplanning Fund, created pursuant to Chapter 246, Laws of 1973, to the Capital Improvements Preplanning Fund created by Sections7-9-151 through7-9-159.

For repeal of this section, see §7-9-161.

§ 7-9-161. Repeal of §§ 7-9-151 through 7-9-159.

Sections 7-9-151 through 7-9-159, Mississippi Code of 1972, shall be repealed on July 1, 2014.

HISTORY: Laws, 2000, ch. 531, § 4; Laws, 2003, ch. 375, § 6; Laws, 2004, ch. 474, § 6; Laws, 2006, ch. 410, § 6; Laws, 2009, 2nd Ex Sess, ch. 22, § 6; Laws, 2011, ch. 400, § 6, eff from and after July 1, 2011.

Amendment Notes —

The 2003 amendment extended the date of the repealer for §§7-9-151 through7-9-159 from “July 1, 2003” until “July 1, 2004.”

The 2004 amendment extended the date of the repealer for §§7-9-151 through7-9-159 from “July 1, 2004” until “July 1, 2006.”

The 2006 amendment extended the date of the repealer for §§7-9-151 through7-9-159 by substituting “on July 1, 2008” for “from and after July 1, 2006.”

The 2009 Second Extraordinary Session amendment extended the date of the repealer for §§7-9-151 through7-9-159 by substituting “on July 1, 2011” for “from and after July 1, 2008.”

The 2011 amendment extended the repealer provision from “July 1, 2011” to “July 1, 2014.”

Chapter 11. Secretary of State; Land Records

§ 7-11-1. Repealed.

Repealed by Laws, 1978, ch. 458, § 29, eff from and after January 1, 1980.

[Codes, 1892, § 2566; 1906, § 2904; Hemingway’s 1917, § 5239; 1930, § 6008; 1942, § 4067; Laws, 1910, ch. 197; Laws, 1936, ch. 174; Laws, 1938, Ex. ch. 30; Laws, 1942, ch. 236; Laws, 1944, ch. 222]

Editor’s Notes —

Former §7-11-1 established the office of land commissioner.

§ 7-11-2. Abolition of office of State Land Commissioner; transferral of duties and responsibilities to Secretary of State.

The office of State Land Commissioner as heretofore existing is hereby abolished, and all the duties, responsibilities and title of said office are transferred to the office of Secretary of State, who shall perform the duties heretofore performed by the elected State Land Commissioner for the State of Mississippi.

HISTORY: Laws, 1978, ch. 458, § 1, eff from and after January 1, 1980.

Cross References —

General duties of secretary of state, see §7-3-5.

JUDICIAL DECISIONS

1.-5. [Reserved for future use.]

6. Under former §7-11-1.

1.-5. [Reserved for future use.]

6. Under former § 7-11-1.

Employment of deputy land commissioner held to cease upon qualification of successor. State ex rel. Brown v. Christmas, 126 Miss. 358, 88 So. 881, 1921 Miss. LEXIS 44 (Miss. 1921).

§ 7-11-3. Custodian of records of former land office.

The Secretary of State shall have custody of the records of the surveyor general’s office turned over to this state by the United States, all field notes, plats and maps of surveys of lands belonging to the old office of swamp land commissioner and all other papers, documents and records which were formerly kept in the land office. All such records now in the possession of any other officer shall be delivered to the secretary of state.

HISTORY: Codes, 1892, § 2558; 1906, § 2896; Hemingway’s 1917, § 5231; 1930, § 6007; 1942, § 4066; Laws, 1948, ch. 492; Laws, 1978, ch. 458, § 8, eff from and after January 1, 1980.

Editor’s Notes —

Section 7-11-3 formerly established a land office for the deposit of records of the surveyor general’s office, plats, survey maps and other related documents.

Cross References —

Land office certificates received as evidence, see §13-1-131.

Secretary of State as member of state mineral lease commission, see §29-7-1.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Lands §§ 1 et seq.

CJS.

73B C.J.S., Public Lands §§ 1 et seq.

§ 7-11-4. “State land commissioner,” “land commissioner,” “state land office,” “land office” to mean Secretary of State.

The words “state land commissioner,” “land commissioner,” “state land office” and “land office” shall mean the secretary of state wherever they appear in sections 3-5-11, 21-33-69, 21-37-49, 25-7-83, 27-3-43, 27-29-1, 27-35-65, 27-35-69, 27-39-319, 27-45-21, 29-1-1, 29-1-5, 29-1-7, 29-1-9, 29-1-13, 29-1-17, 29-1-21, 29-1-25, 29-1-27, 29-1-31, 29-1-33, 29-1-35, 29-1-37, 29-1-43, 29-1-49, 29-1-51, 29-1-53, 29-1-55, 29-1-57, 29-1-59, 29-1-61, 29-1-63, 29-1-65, 29-1-67, 29-1-69, 29-1-71, 29-1-77, 29-1-79, 29-1-83, 29-1-85, 29-1-87, 29-1-89, 29-1-91, 29-1-93, 29-1-95, 29-1-99, 29-1-101, 29-1-107, 29-1-111, 29-1-113, 29-1-115, 29-1-119, 29-1-123, 29-1-131, 29-1-133, 33-11-11, 49-5-1, 51-29-81, 51-29-85, 51-29-87, 51-33-43, 51-33-45, 51-35-159, 55-3-9, 55-7-13, 55-13-31, 59-9-21, 59-9-67, 89-11-3, 89-11-15, 89-11-19, 89-11-21, 89-11-27 and 89-11-29, Mississippi Code of 1972, or in any other place where they appear in the laws of this state.

HISTORY: Laws, 1978, ch. 458, § 27, eff from and after January 1, 1980.

Editor’s Notes —

Section 51-33-159, referred to in this section, was repealed by Laws, 1997, ch. 403, § 11, effective from and after July 1, 1997.

§ 7-11-5. Repealed.

Repealed by Laws, 1978, ch. 458, § 29, eff from and after January 1, 1980.

[Codes, 1892, § 2559; 1906, § 2897; Hemingway’s 1917, § 5232; 1930, § 6009; 1942, § 4068; Laws, 1896, ch. 50; Laws, 1964, ch. 542, § 3]

Editor’s Notes —

Former §7-11-5 prescribed office hours for the land office.

§ 7-11-6. Assistant Secretary of State to perform functions of state land office; employment of additional personnel; transition of power by state land commissioner.

The Secretary of State shall appoint a competent attorney to be designated as an assistant secretary of state, who shall have the responsibilities of performing the function of the former state land office in addition to any other duties as assigned by the Secretary of State.

The secretary of state is empowered and authorized to employ such office assistants, clerical employees and field inspectors on either a temporary or permanent basis as shall be necessary to perform the former duties and functions of the state land office. The Assistant Secretary of State hereby created shall be in addition to any other assistant secretaries of state previously designated or heretofore authorized. The State Land Commissioner elected pursuant to Section 7-11-1 shall deliver the seal, all records, reports and other property of the state land office to the Secretary of State prior to the expiration of his term of office.

HISTORY: Laws, 1978, ch. 458, § 2; Laws, 1981, ch. 339, § 1, eff from and after July 1, 1981.

Joint Legislative Committee Note —

Pursuant to Section 1-1-109, the Joint Legislative Committee on Compilation, Revision and Publication of Legislation corrected a typographical error in the second paragraph. The word “secretary” was changed to “secretaries”. The Joint Committee ratified the correction at its December 3, 1996 meeting, and the section has been reprinted in the supplement to reflect the corrected language.

Editor’s Notes —

Section 7-11-1 referred to in this section was repealed by Laws, 1978, ch. 458, § 29, eff from and after January 1, 1980.

Section 7-11-4 provides that the words “State Land Commissioner”, “land commissioner”, “state land office”, and “land office” shall mean the Secretary of State.

§ 7-11-7. Repealed.

Repealed by Laws, 1978, ch. 458, § 29, eff from and after January 1, 1980.

[Codes 1892, § 2560; 1906, § 2898; Hemingway’s 1917, § 5233; 1930, § 6010; 1942, § 4069]

Editor’s Notes —

Former §7-11-7 provided for the seal of the land office.

§ 7-11-8. Functions assigned to Secretary of State to be merged and coordinated with those of former state land office.

It is the intent of the legislature that the functions assigned to the Secretary of State by this chapter shall be merged and coordinated with similar functions being exercised by the state land office on the effective date of this chapter.

HISTORY: Laws, 1978, ch. 458, § 3, eff from and after January 1, 1980.

Editor’s Notes —

Section 7-11-4 provides that the words “State Land Commissioner”, “land commissioner”, “state land office”, and “land office” shall mean the Secretary of State.

§ 7-11-9. Repealed.

Repealed by Laws, 1978, ch. 458, § 29, eff from and after January 1, 1980.

[Codes, 1892, § 2566; 1906, § 2904; Hemingway’s 1917, § 5239; 1930, § 6008; 1942, § 4067; Laws, 1910, ch. 197; Laws, 1936, ch. 174; Laws, 1938, Ex. ch. 30; Laws, 1942, ch. 236; Laws, 1944, ch. 222]

Editor’s Notes —

Former §7-11-9 provided for the employment of a deputy land commissioner and other land office personnel.

§ 7-11-11. Duties and powers of Secretary of State.

The Secretary of State shall have charge of the swamp and the overflowed lands and indemnity lands in lieu thereof, the internal improvement lands, the lands forfeited to the state for nonpayment of taxes after the time allowed by law for redemption shall have expired, and of all other public lands belonging to or under the control of the state. The regulation, sale and disposition of all such lands shall be made through the secretary of state’s office.

The secretary of state shall sign all conveyances and leases of any and all state-owned lands and shall record same in a book kept in his office for such purposes.

HISTORY: Codes, 1892, §§ 2558, 2567; 1906, §§ 2896, 2905; Hemingway’s 1917, §§ 5231, 5240; 1930, §§ 6007, 6011; 1942, §§ 4066, 4070, 4074; Laws, 1936, ch. 174; Laws, 1948, ch. 492; Laws, 1978, ch. 458, § 9, eff from and after January 1, 1980.

Cross References —

Secretary of state’s duties when state tax commission buys land resulting from judgment or decree, see §27-3-43.

Secretary of State authorizing easements for pipe lines, see §29-1-101.

Secretary of State as member of state mineral lease commission, see §29-7-1.

Issuance of a certificate of need to the Mississippi Band of Choctaw Indians for construction of health care facilities, see §41-7-191.

All state-owned public lands being declared forest reserves and wild life refuges, see §49-5-1.

Powers of Tombigbee river valley water management district, see §51-13-111.

Co-operation between state agencies concerning soil conservation on state-owned lands, see §69-27-53.

Reporting of escheated land to land commissioner, see §89-11-15.

Secretary of State beginning escheat proceedings, see §89-11-29.

OPINIONS OF THE ATTORNEY GENERAL

The Secretary of State has the authority to require the City of Long Beach and the Long Beach Port Commission to enter into a tidelands lease for water bottoms located within the commission harbor. 1999 Miss. Op. Att'y Gen. 253.

The Secretary of State may impose regulations, consistent with other laws of the state, regarding the lease of the tidelands, and such regulations may include prohibitions against certain activities or businesses, including gaming activities, if the Secretary of State makes the determination that such activity is injurious to the tidelands at a particular site. 1999 Miss. Op. Att'y Gen. 253.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Lands §§ 1 et seq.

Law Reviews.

Jarman and McLaughlin, A higher purpose? The constitutionality of Mississippi’s public trust tidelands legislation. 11 Miss. C.L. Rev. 5, Fall 1990.

JUDICIAL DECISIONS

1. In general.

Motion to remand was granted because under Miss. Code Ann. §§7-11-11 and29-3-1 it was without question that the Mississippi secretary of state and the public school district were necessary parties to the quiet title action that involved 16th section school lands. As such, complete diversity did not exist. Clark Techs., LLC v. Hood, 2009 U.S. Dist. LEXIS 75318 (S.D. Miss. Aug. 14, 2009).

Secretary of State had a clear interest in the property, and pursuant to Miss. Code Ann. §7-11-11, which enumerated the duties and powers of the Secretary of State, the property was to come under the Secretary of State’s charge once the redemption period was over, and this entitled the Secretary of State to be recognized in the eminent domain proceedings; if the Department of Finance and Administration had strictly followed the procedural requirements of §11-27-7, it would have named the Secretary of State as a defendant. Smith v. Jackson State Univ., 995 So. 2d 88, 2008 Miss. LEXIS 454 (Miss. 2008).

Even though the estate retained a right of possession and redemption – the fee passed to the State of Mississippi on August 28, 2000, and the State became the owner of the land, and after the sale and during the time allowed for redemption, the State possessed an inchoate title to the land, and after the redemption period was over, the Secretary of State had charge of the lands forfeited to the state for nonpayment of taxes. Smith v. Jackson State Univ., 995 So. 2d 88, 2008 Miss. LEXIS 454 (Miss. 2008).

Despite the approval from the Mississippi Gaming Commission for a site for gaming, the Secretary of State’s decision to deny the public trust tidelands lease was made within the discretion granted to him; the Secretary of State had the final decision-making authority concerning the proposed public trust tidelands lease, and the Secretary of State had the responsibility of preserving the public trust tidelands for the people of the State of Mississippi. Columbia Land Dev., LLC v. Sec'y of State, 868 So. 2d 1006, 2004 Miss. LEXIS 286 (Miss. 2004).

The policy of the state is to encourage the development of public utilities by affording them the right to place their lines along streets and highways. City Council of Greenville v. Thomas, 241 Miss. 633, 131 So. 2d 659, 1961 Miss. LEXIS 382 (Miss. 1961).

Where a statute granted the right to build and construct a pipeline across public lands, the phrase public lands includes sixteenth section school lands. Willmut Gas & Oil Co. v. Covington County, 221 Miss. 613, 71 So. 2d 184, 1954 Miss. LEXIS 569 (Miss. 1954).

The purpose which the legislature had in granting to public utilities the right to construct pipelines across sixteenth section lands is consistent with other analogous legislative grants. Willmut Gas & Oil Co. v. Covington County, 221 Miss. 613, 71 So. 2d 184, 1954 Miss. LEXIS 569 (Miss. 1954).

Sale of leasehold estate of sixteenth section lands to the state for nonpayment of taxes merged the unexpired term thereof in the greater fee simple title of the state and extinguished it, so that the state land commissioner was without power to sell such leasehold and issue a patent therefor, his power over such lands under this section [Code 1942, § 4070] being merely supervisory. McCullen v. Mercer, 192 Miss. 547, 6 So. 2d 465, 1942 Miss. LEXIS 38 (Miss. 1942).

Jurisdiction over state tide-water lands to sustain an action to recover for removal of sand and gravel therefrom is vested in the state attorney-general by reason of his statutory and common-law authority to represent the sovereign in the enforcement of its laws and protection of public rights, and not in the state land commissioner. State ex rel. Rice v. Stewart, 184 Miss. 202, 184 So. 44, 1938 Miss. LEXIS 306 (Miss. 1938).

§ 7-11-13. Land records.

All state land records, all levee land records, and all other land records, except assessment rolls, shall be kept in the office of the Secretary of State and be held by him.

The Secretary of State shall keep a record of all state-owned lands in a separate and well bound book. He is authorized and empowered to request of any board, commission, department or other state agency having under its jurisdiction state-owned lands the records herein required to be recorded in his office, and it shall be the duty of any state agency to comply with the request of the Secretary of State.

HISTORY: Codes, 1892, § 2558; 1906, §§ 2896, 2932; Hemingway’s 1917, §§ 5231, 5267; 1930, §§ 6007, 6014; 1942, §§ 4066, 4096; Laws, 1902, ch. 67; Laws, 1948, ch. 492; Laws, 1978, ch. 458, § 10, eff from and after January 1, 1980.

Cross References —

Land office certificates as evidence, see §13-1-131.

RESEARCH REFERENCES

Am. Jur.

63C Am. Jur. 2d, Public Lands §§ 1 et seq.

§ 7-11-15. Form of records.

The Secretary of State shall secure a sufficient number of suitable and well bound books for each county, so that the lands now or hereafter owned by the state may be complied therein. The books, in addition to the necessary columns on which to list all necessary information with reference to the lands owned, shall contain a column on which to number all patents or contracts issued and any other information. The order of arrangement and all other matters pertaining thereto are hereby specifically left to the discretion of the Secretary of State.

In addition to the foregoing records, the Secretary of State shall provide and cause to be kept a separate register of the several different classes of lands, with appropriate references to other records or documents for information concerning the whole class, and of each parcel, if need be. He may cause correct township maps to be prepared from the field notes of original surveys, with all errors in the location of natural objects, if any there be, corrected, which maps may be supplied to the several counties at reasonable prices; and he may, in like manner, have maps and plats lithographed and sold.

The Secretary of State shall procure a sufficient number of forms of certificates which shall be used by the chancery clerks of each of the various counties in certifying to the Secretary of State’s office lands sold to the state for unpaid taxes in his county, and the Secretary of State shall provide such certificates in such form that they may be bond by him and used as a part of the permanent records of his office. The said chancery clerks shall use only such forms of certificates in certifying said lands to the Secretary of State’s office, and failure to do so shall subject such chancery clerk so refusing or failing to do so, and his bondsman, to a penalty of five hundred dollars ($500.00), which penalty shall be collected by the Attorney General in a suit therefor filed in the name of the State of Mississippi. Such certificates, before being filed by the Secretary of State, shall be examined by the Attorney General. The Secretary of State, with the approval of the Attorney General, shall strike from such certificates all lands which, by reason of insufficient description or other cause, in the opinion of the Attorney General are not the property of the state; and the title of the state to such lands as may be thus stricken off shall be thereby relinquished.

HISTORY: Codes, 1892, §§ 2570, 2581; 1906, §§ 2908, 2920; Hemingway’s 1917, §§ 5243, 5255; 1930, §§ 6015, 6016; 1942, §§ 4076, 4097, 4098; Laws, 1936, ch. 174; Laws, 1942, ch. 235; Laws, 1978, ch. 458, § 11, eff from and after January 1, 1980.

Cross References —

Handling of funds derived from sale of properties under provisions of this section, see §29-1-95.

§ 7-11-17. Records preserved and bound.

The land records in the Secretary of State’s office shall be carefully preserved and valuable records shall be bound and rebound when necessary.

HISTORY: Codes, 1892, § 2562; 1906, § 2900; Hemingway’s 1917, § 5235; 1930, § 6017; 1942, § 4099; Laws, 1978, ch. 458, § 12, eff from and after January 1, 1980.

§ 7-11-19. Copies of records.

The Secretary of State shall furnish to any party interested therein a copy or exemplification of any record, patent, plat, diagram, township plat or map, field notes, surveys or other paper or document deposited in the office of the Secretary of State and relating to the selection, location and survey of the public lands or otherwise concerning the same, upon the party paying therefor the fees allowed by law.

HISTORY: Codes, 1892, § 2569; 1906, § 2907; Hemingway’s 1917, § 5242; 1930, § 6018; 1942, § 4100; Laws, 1978, ch. 458, § 13, eff from and after January 1, 1980.

Cross References —

Fees, see §25-7-85.

§ 7-11-21. Repealed.

Repealed by Laws, 1983, ch. 469, § 10, eff from and after July 1, 1983.

[Codes, 1892, § 2572; 1906, § 2910; Hemingway’s 1917, § 5245; 1930, § 6029; 1942, § 4111; Am Laws, 1978, ch. 458, § 14]

Editor’s Notes —

Former §7-11-21 prohibited the land commissioner or any land office employees from buying state-owned land.

§ 7-11-23. Repealed.

Repealed by Laws 1978, ch. 458, § 29, eff from and after January 1, 1980.

[Codes, 1892, § 2583; 1906, § 2922; Hemingway’s 1917, § 5257; 1930, § 6052; 1942, § 4150]

Editor’s Notes —

Former §7-11-23 required monthly reports to be submitted by the land commissioner to the auditor of public accounts.

§ 7-11-25. Report to legislature.

The Secretary of State shall make a report to the legislature at each regular session of all the business transactions in the Secretary of State’s office pertaining to public lands for the preceding fiscal year. He shall state therein the monthly sale of land, of what class and where situated, amount of purchase-money received for each, the totals of his monthly reports to the auditor of fees collected; and he shall make such recommendations as may seem proper.

HISTORY: Codes, 1892, § 2584; 1906, § 2923; Hemingway’s 1917, § 5258; 1930, § 6053; 1942, § 4151; Laws, 1970, ch. 552, § 1; Laws, 1978, ch. 458, § 15, eff from and after January 1, 1980.

Editor’s Notes —

Section 7-7-2 provides that the words “State Auditor of Public Accounts,” “State Auditor” and “Auditor” appearing in the laws of this state in connection with the performance of Auditor’s functions shall mean the State Fiscal Officer.

Section §27-104-6, provides that wherever the term “State Fiscal Officer” appears in any law it shall mean “Executive Director of the Department of Finance and Administration.”

Chapter 13. Mississippi Administrative Reorganization Act

§ 7-13-1. Short title.

This chapter shall be cited as the “Mississippi Administrative Reorganization Act of 1984.”

HISTORY: Laws, 1984, ch. 488, § 1, eff from and after July 1, 1984.

§ 7-13-3. Legislative intent.

It is the intent of this chapter to provide that the Governor and the executive branch of the government of the state of Mississippi shall have full authority to execute the laws of Mississippi and to administer and manage the affairs of state government in accordance with the Mississippi Constitution of 1890.

Provided, however, nothing in this chapter is intended to reduce in any manner the authority of the legislature to appropriate funds or to specify the means by which such funds are to be expended.

HISTORY: Laws, 1984, ch. 488, § 2, eff from and after July 1, 1984.

§ 7-13-5. Repealed.

Repealed by Laws, 1984, ch. 488, § 3, eff from and after July 1, 1984.

[En Laws, 1984, ch. 488, § 3]

Editor’s Notes —

Former §7-13-5 provided for the creation of a Transition Council for implementation of the Administrative Reorganization Act.

§ 7-13-7. Transfer of employees.

  1. Effective July 1, 1984, all employees of any agency abolished or affected by this chapter shall be transferred according to the merger of their duties by this chapter. All such transfers shall be in accordance with the rules and regulations of the state personnel board.
  2. It is the intent of the legislature that the number of persons employed by the state as the result of the consolidation required by this chapter shall be reduced where possible, but it is the intent of the legislature that such reduction shall result from attrition of employees and not dismissal.
  3. All records, personnel, property and unexpended balances of appropriations, allocations or other funds of any agency abolished or affected by this chapter shall be transferred to the appropriate agency according to the merger of their functions under this chapter.

HISTORY: Laws, 1984, ch. 488, § 4, eff from and after July 1, 1984.

Cross References —

Applicability of this section to expenses of the joint legislative budget committee, see §27-103-101.

§ 7-13-9. Change of domicil affecting membership on board, commission, council or authority.

Any member of any board, commission, council or authority reconstituted under this chapter shall be deemed to have vacated his position thereon if he changes his domicile to another state or to a geographical area other than the one from which he was appointed if the statute specified that he shall be appointed from such designated geographical area. Provided, however, that this section shall not apply in the event the member was appointed from a district the boundaries of which have been altered by statute or court order.

HISTORY: Laws, 1984, ch. 488, § 332, eff from and after July 1, 1984.

Chapter 15. Executive Branch Reorganization Study Commission [Repealed]

§§ 7-15-1 through 7-15-21.

Repealed by Laws, 1988, ch. 307 § 12, eff from and after December 31, 1988.

[En Laws, 1988, ch. 307 §§ 1-11]

Editor’s Notes —

Former Chapter 15 established the executive branch reorganization study commission to recommend structural changes in the organization of the executive branch of government. For the Mississippi Executive Reorganization Act of 1989, see Chapter 17 of this Title.

Chapter 17. Mississippi Executive Reorganization Act of 1989

Article 1. General.

§ 7-17-1. Short title.

This act shall be cited as the “Mississippi Executive Reorganization Act of 1989.”

HISTORY: Laws, 1989, ch. 544, § 1, eff from and after passage (approved April 19, 1989).

Editor’s Notes —

For a complete distribution of sections of the Mississippi Executive Reorganization Act of 1989 (Laws, 1989, ch. 544) see Allocation of Acts Table in the Statutory Tables Volume.

§ 7-17-3. Legislative intent.

It is the intent of “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]” to provide that the Governor and the executive branch of the government of the State of Mississippi shall have full authority to execute the laws of Mississippi and to administer and manage the affairs of state government in accordance with the Mississippi Constitution of 1890.

Provided, however, nothing in “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]” is intended to reduce in any manner the authority of the Legislature to appropriate funds or to specify the means by which such funds are to be expended.

No executive director, division director or any other employee of any agency or department of this state shall be prohibited by the Governor or any other person, whether by written or verbal correspondence or by executive order, from cooperating with the Legislature for purposes of providing information to the Legislature, or any member thereof, regarding the legislative budget process or any other legislative matter.

HISTORY: Laws, 1989, ch. 544, § 2, eff from and after passage (approved April 19, 1989).

§ 7-17-5. Transfer of employees, property, staff and funds; general powers and duties of executive directors of departments of executive branch.

  1. Effective July 1, 1989, all employees of any agency abolished or affected by the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544] shall be transferred according to the merger of their duties by the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]. All personnel actions initiated as a result of the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544] shall be subject to State Personnel Board procedures.
  2. The executive director of any agency of state government as defined in Section 25-9-107(d) shall have the authority to employ staff and to expend funds authorized to the agency for the performance of the duties and responsibilities accorded to the agency by the laws of the State of Mississippi.
  3. All records, personnel, property and unexpended balances of appropriations, allocations or other funds of any agency or department abolished or affected by the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544] shall be transferred to the appropriate agency according to the merger of their functions under the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544].
  4. The executive directors of agencies shall determine which employees shall be bonded, set the amount of bond, which shall be made by a surety company approved by the Secretary of State and the premiums paid as other expenses of administering the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544].
  5. The executive director of any agency, where permitted by the rules, regulations and policies of the board, commission or authority of the agency, if any, shall also have authority to:
    1. Accept on behalf of the state gifts, trusts, bequests, grants, endowments, or transfers of property of any kind to be used for the sole benefit of the state;
    2. Use and expend funds coming to the agency from state, federal and private sources;
    3. Establish such rules and regulations as may be necessary in carrying out the provisions of the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544];
    4. Formulate and administer policies of their respective agencies;
    5. Coordinate, supervise and direct all administrative and technical activities of the agency;
    6. Enter into contracts, grants and cooperative agreements with any federal or state agency, department or subdivision thereof, or any public or private institution located inside or outside the State of Mississippi, or any person, corporation or association in connection with the carrying out of the provisions of the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544], provided the agreements do not have a financial cost in excess of the amounts appropriated for such purposes by the Legislature;
    7. Except where otherwise prescribed by law, prepare and deliver to the Legislature and the Governor on or before January 1 of each year, and at such other times as may be required by the Legislature or Governor, a full report of the work of the agency and the offices thereof, including a detailed statement of expenditures of the agency and any recommendations;
    8. Make provisions for adoption of rules, regulations and policy and provide for public inspection and filing of same; and other requirements set forth in the Mississippi Administrative Procedures Act in Sections 25-43-1 through 25-43-19, except as otherwise provided by law.

HISTORY: Laws, 1989, ch. 544, § 3; Laws, 1990, ch. 522, § 1, eff from and after July 1, 1990.

Cross References —

Additional provisions governing the transfer of powers, authority, duties, functions and funds, see §7-17-33.

§ 7-17-7. Vacation of position of member of board, commission, council or authority upon change of residence; exception.

Any member of any board, commission, council or authority reconstituted under “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]” shall be deemed to have vacated his position thereon if he changes his residence to another state or to a geographical area other than the one from which he was appointed if the statute specified that he shall be appointed from such designated geographical area. Provided, however, that this section shall not apply in the event the member was appointed from a district the boundaries of which have been altered by statute or court order.

HISTORY: Laws, 1989, ch. 544, § 4, eff from and after passage (approved April 19, 1989).

§ 7-17-9. Governor to appoint departmental advisory boards.

The Governor shall have the authority to appoint departmental advisory boards where otherwise required by law.

HISTORY: Laws, 1989, ch. 544, § 5, eff from and after passage (approved April 19, 1989).

§ 7-17-11. Organizational structure and nomenclature for budgetary purposes.

For budgetary purposes and organizational hierarchy purposes a common organizational nomenclature shall be used in the structure of state government.

Organizations for such purposes shall be:

Agency – the principal administrative organization of state government as defined in Section 25-9-107(d), headed by an executive director or such other official as prescribed by statute;

Office – the principal organization of an agency; whenever the term “division” or any other term appears to denote the principal organization of a department, it shall mean “office” for purposes of this section;

Bureau – the principal organization of an office;

Division – the principal organization of a bureau;

Branch – the principal organization of a division;

Section – the principal organization of a branch;

Unit – the principal organization of a section;

Advisory board – a body appointed to function on a continuing basis to study and recommend solutions and policy alternatives to problems arising in a specific agency or program of state government.

The nomenclature outlined in this section shall be only for budgetary purposes and organizational hierarchy purposes and shall not define job classifications or salary ranges. The State Personnel Board shall ensure that all agencies within state government as defined in Section 25-9-107(d) conform with the common organization nomenclature provided in this section, except where otherwise provided by law or determined to be necessary by the State Personnel Board.

HISTORY: Laws, 1989, ch. 544, § 6; Laws, 1990, ch. 522, § 2, eff from and after July 1, 1990.

Article 3. Reorganization Transition.

§ 7-17-31. Repealed.

Repealed from and after June 30, 1990, by terms of Laws, 1989, ch. 544, § 7(7).

[En Laws, 1989, ch. 544, § 7]

Editor’s Notes —

Former §7-17-31 provided for the Reorganization Transition Council.

§ 7-17-33. Transfer of powers, authority, duties, functions and funds; use of stationery and supplies of predecessor agency or department.

All power, authority, duties and functions of the boards, commissions, departments and agencies abolished by “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]” shall, from and after July 1, 1989, vest in and be performed by the departments or agencies to which they are assigned. All records, personnel, property and unexpended balances of appropriations, allocation or other funds of the abolished departments or agencies, except those transferred elsewhere by other provisions of “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]”, shall be transferred under the direction of the State Fiscal Officer to the proper department or agency on July 1, 1989. The transfer of segregated or special funds shall be made in such a manner that the relation between program and revenue source as provided by law is retained.

The newly created Department of Economic and Community Development and the newly created Department of Environmental Quality shall continue to use the stationery or other supplies having thereon the letterhead of their predecessor agency or department until such stationery or other supplies are depleted. Such newly created departments shall not expend any funds to purchase stationery or other supplies having thereon the letterhead of the newly created department until such time as the supplies of their predecessor agency or department are depleted as herein provided.

HISTORY: Laws, 1989, ch. 544, § 8, eff from and after passage (approved April 19, 1989).

Cross References —

Additional provision governing the transfer of employees, property, staff and funds, see §7-17-5.

§ 7-17-35. Agencies to assist in transition; rules and regulations; legislative intent concerning personnel reductions.

    1. Each officer, department or agency subject to the provisions of “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]” shall assist with the fullest degree of reasonable cooperation with any other officer, department or agency in carrying out the intent and purpose of “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]”.
    2. Each officer, department or agency subject to the provisions of “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]” is hereby authorized and empowered to promulgate all necessary rules and regulations not in conflict with “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]” necessary to accomplish an orderly transition pursuant to “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]”.
  1. It is the intent of the Legislature that the number of persons employed by the various departments and agencies as a result of the consolidation required by “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]” shall be reduced, but it is the intent of the Legislature that wherever possible, such reduction shall result from attrition of employees, assistance in relocating to other positions in state government for which they are qualified, and by assistance in locating employment in the private sector.

HISTORY: Laws, 1989, ch. 544, § 9, eff from and after passage (approved April 19, 1989).

Cross References —

Procedures for eliminating and filling positions, see §7-17-37.

§ 7-17-37. Procedures for eliminating and filling personnel positions; benefit rights of terminated employees.

Upon the decision by a department executive director to eliminate a personnel position, the executive director shall notify the State Personnel Board and the affected employee of the intention to eliminate the position. No employee shall be required to vacate an eliminated position prior to sixty (60) days from the date notice is sent to that employee.

Executive directors hiring personnel to fill existing vacant positions shall first interview persons placed on the reduction in force list maintained by the State Personnel Board to fill positions for which they are qualified. If the executive director does not hire a person on the reduction in force list for a position for which he interviewed and is qualified, the executive director shall provide justification upon request by the interviewed person or the State Personnel Board.

If an employee whose position is terminated by virtue of the executive branch reorganization brought about by “the Mississippi Executive Reorganization Act of 1989 [Laws, 1989, Chapter 544]” is rehired by the State of Mississippi within three (3) years from the date of his termination, the employee shall have the same benefit date for leave accumulation purposes as he had when his position was terminated. Any accumulated leave benefits not given to the employee at the time his position was eliminated shall be restored to him upon his rehiring.

HISTORY: Laws, 1989, ch. 544, § 10, eff from and after passage (approved April 19, 1989).

Cross References —

Legislative intent concerning personnel reductions, see §7-17-35.