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  1. 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...
  2. 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...
  3. 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...
  4. 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...
  5. 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...
  6. 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...
  7. 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...
  8. 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...
  9. 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...
  10. 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...
  11. 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...
  12. 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...
  13. 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...
  14. Can a school district administer scholarship funds?

    Q Can a school district administer scholarship funds?

    A No, there is no authority for a school board to administer a scholarship fund (Attorney General’s Opinion to Allen, October 8, 1980.)
  15. This is a special edition of Technicalities primarily devoted to school questions related to GASB pronouncements, because of the number of issues addressed lately.

    This is a special edition of Technicalities primarily devoted to school questions related to GASB pronouncements,
    because of the number of issues addressed lately.
  16. We have long operated as a dry county, but a review of county records has found no election on the issue. So is our county wet or dry?

    Q We have long operated as a dry county, but a review of county records has found no election on the issue. So is our county wet or dry?

    A This determination must be made by the board of...
  17. Has the reimbursement rate for mileage for official travel in a private automobile changed?

    Q Has the reimbursement rate for mileage for official travel in a private automobile changed?

    A Yes. Effective January 1, 2020 the rate for reimbursement of official travel in a private...
  18. The cameras are patented technology, and only one company is authorized to open the cameras and install a wireless network. Can this be done though a sole source purchase?

    Q The city conducted a reverse auction for procurement of surveillance cameras, and the low bidder has told us that installation of a wireless network would eliminate the monthly service fees. The...
  19. May a municipal court clerk also serve as justice court judge?

    Q May a municipal court clerk also serve as justice court judge?

    A The municipality and the county are separate governmental entities, and no violation of Section 25-4-105(3)(a) should result...
  20. What is the best way for the municipal clerk to identify state laws and municipal ordinances requiring board/council action?

    Q What is the best way for the municipal clerk to identify state laws and municipal ordinances requiring board/council action?

    A This office suggests the municipal clerk develop a calendar of...
  21. Is the city barred from paying claims more than three years old due to the statute of limitations?

    Q We have recently discovered outstanding invoices from a municipal vendor that are several years old, unpaid due to the way payments were applied. Is the city barred from paying claims more than...
  22. For a payment to qualify, must the invoice be dated prior to October 1?

    Q Section 21-35-23 and the Mississippi State Auditor’s Office Municipal Audit and Accounting Guide allow for payment of obligations incurred prior to the end of the fiscal year to be made from the...
  23. May a mayor use an unmarked police car in the performance of official duties, such as travel to and from the MML conference?

    Q May a mayor use an unmarked police car in the performance of official duties, such as travel to and from the MML conference?

    A No. There is no authority for a mayor to use an unmarked police...
  24. May an employee of a community college, remain employed by the college, if he or she is elected supervisor for a county within the college district?

    Q May an employee of a community college, remain employed by the college, if he or she is elected supervisor for a county within the college district?

    A No. Due to the potential for violations of...
  25. Is there a separation of powers issue, if an instructor at a community college runs for county supervisor?

    Q Is there a separation of powers issue, if an instructor at a community college runs for county supervisor?

    A No, because a public school teacher does not exercise core powers of the executive...
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