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  1. May the city negotiate a settlement of the under-billed utility usage fees for an amount less than its face value?

    Q When the city set up the water and sewer utility meters for a particular customer, the set-up was performed incorrectly, resulting in under billing. This customer has also had low pressure issues...
  2. Our town is considering an energy savings agreement pursuant to Section 31-7-14 for a period of 15 years. May the town’s board bind successor boards to such a contract?

    Q Our town is considering an energy savings agreement pursuant to Section 31-7-14 for a period of 15 years. May the town’s board bind successor boards to such a contract?

    A Provided that the...
  3. May a mayor and board of aldermen lawfully replace an appointed member of a municipal separate school district board of trustees who has not resigned nor been removed?

    Q May a mayor and board of aldermen lawfully replace an appointed member of a municipal separate school district board of trustees who has not resigned nor been removed pursuant to statutory...
  4. The community college would like to enter into a long-term ground lease agreement with a non-profit corporation,is the college required to collect rent in the form of dollars?

    Q The community college would like to enter into a long-term ground lease agreement with a private non-profit corporation, with the lessee agreeing to pay all construction costs, ad valorem taxes and...
  5. Is the youth court prosecutor responsible for preparing the orders issued by the youth court in the prosecution of a juvenile delinquent?

    Q Is the youth court prosecutor responsible for preparing the orders issued by the youth court in the prosecution of a juvenile delinquent?

    A Pursuant to Section 43-21-119, any paperwork necessary...
  6. Our County does not have an elected county attorney. May the board appoint and contract with a county attorney who resides outside of the county?

    Q Our County does not have an elected county attorney. May the board appoint and contract with a county attorney who resides outside of the county?

    A The board of supervisors can contract with an...
  7. Under the Local Government Debt Collection Setoff Act (“the Act”)(HB 991, 2019), may the county employ the PDD as its agent to provide written notice to the debtor?

    Q Under the Local Government Debt Collection Setoff Act (“the Act”)(HB 991, 2019), which was codified as Sections 27-7-801 et seq, may the county appoint or employ an entity, not a county employee,...
  8. Is a tax collector in a county with two county seats, that maintains two full-time offices (one at each county seat)entitled to an additional $3,500 in compensation or $7,000?

    Q Is a tax collector in a county with two county seats, that maintains two full-time offices (one at each county seat) entitled to an additional $3,500 in compensation or $7,000?

    A Paragraph 5 of...
  9. Can the county administrator who is the newly elected tax assessor/collector also serve as the interim county administrator in a dual capacity?

    Q Can the county administrator who is the newly elected tax assessor/collector also serve as the interim county administrator in a dual capacity?

    A Under the separation of powers doctrine, a...
  10. May the board of supervisors allow the American Red Cross to use this county-owned building free of charge for providing goods or services to the citizens of the county?

    Q The County owns a building that is used part-time as a polling place and other election-related activities, but is otherwise not in use. May the board of supervisors allow the American Red Cross...
  11. Can the county provide dependent coverage to a specified group of employees, or is it necessary to offer dependent coverage to all employees?

    Q The County currently provides group health insurance for its eligible full-time employees. Can the county provide dependent coverage to a specified group of employees, or is it necessary to offer...
  12. Does the Fresh Start Act of 2019, Sections 73-77-1 et seq, (“the Act”) apply when a board’s enabling statute allows for denial of licensure?

    Q Does the Fresh Start Act of 2019, Sections 73-77-1 et seq, (“the Act”) apply when a board’s enabling statute allows for denial of licensure or the imposition of discipline based on the conviction...
  13. Can our municipal police department enforce and write tickets for violation of the window tint law?

    Q Can our municipal police department enforce and write tickets for violation of the window tint law?

    A Section 63-7-7 states that it is a misdemeanor to move any vehicle on any highway without...
  14. To what extent should we follow Robert’s Rules of Order in board of aldermen meetings?

    Q To what extent should we follow Robert’s Rules of Order in board of aldermen meetings? In a code charter municipality, does the mayor have veto power over the setting of the final agenda from the...
  15. Resources For further assistance, copies of these GASB statements can be found on the GASB website using the following links:

    Resources
    For further assistance, copies of these GASB statements can be found on the GASB website using the following links:

    GASB 84...
  16. How do you record a lease where the only lease payment was made years ago and the school district is not collecting any annual payments on the lease?

    Q How do you record a lease where the only lease payment was made years ago and the school district is not collecting any annual payments on the lease?

    A The beginning date of implementation for...
  17. Would payroll clearing accounts be fiduciary under GASB 84?

    Q Would payroll clearing accounts be fiduciary under GASB 84?

    A Paragraph 11.b. of GASB 84 states that the assets cannot be derived solely from the government’s own-source revenue as defined in...
  18. How do you determine whether to recognize an activity as a governmental or business type activity?

    Q If it is determined that the school district does have control of the assets but the fiduciary criteria is not met how do you determine whether to recognize the activity as a governmental or...
  19. What actions of a faculty advisor qualify as “Administrative Involvement” as referred to in paragraph 11c (2) of GASB 84?

    Q What actions of a faculty advisor qualify as “Administrative Involvement” as referred to in paragraph 11c (2) of GASB 84?

    A If the faculty advisor is strictly making sure that the club is...
  20. Would booster clubs be considered a fiduciary fund and have to be recognized under GASB 84?

    Q Would booster clubs be considered a fiduciary fund and have to be recognized under GASB 84?

    A It depends on the way that the booster club is structured. If the assets are not held in a bank...
  21. Are purchases out of activity funds subject to the Mississippi purchase law?

    Q Are purchases out of activity funds subject to the Mississippi purchase law?

    A Yes, all public funds are required to be spent in accordance with the purchasing laws of the state. This would...
  22. Does the school board have the authority to ratify the claims docket?

    Q Does the school board have the authority to ratify the claims docket?

    A Mississippi Code Section 37-7-301(o) provides that the local school board shall be authorized and empowered to...
  23. Can a school district conduct fund-raising activities?

    Q Can a school district conduct fund-raising activities?

    A Yes, as long they follow the proper procedures set forth in Mississippi Code Ann. Section 37-7-301(gg) & (jj). These code sections...
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    Are gifts to teachers permissible?

    Q Are gifts to teachers permissible?

    A No, Article 4, Section 96 of the Mississippi Constitution prohibits the legislature from granting, “extra compensation, fee or allowance, to any public...
  25. Is there an authority for a school district to pay rotary club dues for school board members or other individuals?

    Q Is there an authority for a school district to pay rotary club dues for school board members or other individuals?

    A No, the payment of rotary or other civic club dues for a specific...
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