Sections 19-13-71 through 19-13-79 of the Mississippi Code of 1972 established controls over those individuals and companies making substantial sales of property to county governments or repairs to personal property belonging to county governments. Based on an examination of the business records of four companies and discussions with the State Auditor, the PEER Committee felt that the statutes were not effective as written and presently were not being enforced properly. One reason for this problem was impracticalities in the law itself. Another reason was insufficient staff within the Auditor’s Office to spot check the business records of the vendors properly as required by the statutes.
The PEER Committee recommended that certain parts of the statutes be amended. The State Auditor would be given the authority to decide the appropriate disciplinary measures to be taken against the license privileges of licensees for violations of the Code. He also would be authorized to employ two additional auditors to spot check, investigate, and audit the business records of vendors. Certain minimum business records would have to be maintained, and a section would be amended to clarify the circumstances under which vendors who made sales to counties in excess of $1,500 per year would be required to obtain a license. The State Auditor’s Office would no longer be required to spot check the records of all licensees annually. To discipline any chancery clerk or board of supervisors who continued to purchase goods or services from a party whose license had been suspended or revoked, a penalty provision would be included in the statutes. Finally, PEER auditors would be authorized to examine the business records of the licensees.
For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.