I
would like to thank you for allowing me to attend the recent
training session that was
held in Hattiesburg. I enjoyed attending the meeting and look forward
to working together on issues that will effect this state in the
future. One of the biggest issues facing the State Auditor’s
Office and boards of supervisors is requirements in the unit system
of government. Years before I became State Auditor, this office received
complaints against supervisors operating county road equipment. As
you know, it is the responsibility of the State Auditor to investigate
any violation of the unit system laws as described under Mississippi
Code Section 19-2-11. In all of our cases, we are fair and impartial.
It has been my policy to work with public officials to help prevent
problems before they occur in addition to investigating complaints.
We have held numerous training sessions and have expanded our Technicalities
publication to help in this effort. Many of these courses have included
discussions of county unit system laws including the portion dealing
with operation of equipment.
It has long been the position of
the State Auditor’s Office
that state law forbids supervisors under normal conditions, in a
unit system of government, from operating county equipment. However,
in order to clarify this position, I asked the Attorney General’s
Office to review the law on this matter. The opinion from the Attorney
General’s Office received on November 9, 1998, is as follows:
" ...the Legislature intended to establish in such counties
a system wherein the boards of supervisors exercise overall policy
making
power but have no role in day to day direction of the road department.
An active role as a worker on the road crew by an individual supervisor
would be inimical to this statutory scheme and is not authorized
under it. Therefore, it is our opinion that a member of the board
of supervisors may not physically operate county road equipment or
personally perform any other work on road construction and maintenance."
Obviously, the next concern is the
remedy for the violation. Currently, if a single supervisor violates
the provisions of this law, the entire
county suffers instead of the single supervisor who is responsible
for the action. If an investigation conducted by the State Auditor’s
Office reveals a supervisor in a unit system has directed road crews
or operated county equipment, he or she has 30 days to comply with
the provisions of the law. Simply put, they have 30 days to stop
the action. However, if the action continues, I will be required
to issue a certificate of non-compliance to the State Tax Commission
and the Attorney General. The law then states, "Thereafter,
the State Tax Commission shall withhold all allocations and payments
to the county that would otherwise be payable under sections 27-65-75
(4), 27-5-101 (b)(vi) and 65-33-45." If the action of the supervisor
continues for 90 days, the funds would be forfeited and redistributed
between the other 81 counties. This obviously adversely affects the
entire county and I feel it is unfair for the entire county to suffer
because of the actions of one supervisor.
During the 1999 Legislative Session I will be asking the Legislature
to amend the law and make the penalty for violation a civil penalty
against the supervisor who committed the alleged violation. This
would include a monetary fine for the violation. With your support
on this effort, we can ensure the entire county will not suffer from
the actions of one individual. Instead, the supervisor or county
employee will be responsible for their own actions.
As always my goal is to be fair to elected officials and the taxpayers
they represent while completing my duty as State Auditor. I believe
this amendment will offer a fair, common sense approach to an existing
problem. I will continue to work with your leadership whenever proposing
such changes. I will always ask for and value your involvement.
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