MISSISSIPPI CODE OF 1972
As Amended

SEC. 25-1-81. Expense accounts and reports as to state-owned automobiles.

The auditor of public accounts shall refuse to issue warrants upon requisitions drawn in violation of the provisions hereof, and where any expense account is allowed and paid in violation of the provisions of sections 25-1-77 to 25-1-93, it shall be the duty of said auditor to withhold the payment of any further expense accounts for the department, agency, or institution involved until the amount of the account or accounts illegally paid shall be refunded and repaid to the State of Mississippi by the person receiving or approving same. It is further provided that the auditor of public accounts shall prescribe and deliver to each agency, department, or institution a uniform system of expense accounts herein allowed, including a uniform system of depreciation allowance. All expense accounts for lodging shall be supported by receipted bills showing the payment thereof by such officer or employee. It is incumbent upon each agency, department, or institution to abide by and utilize the method of uniform system of expense accounts so prescribed and delivered by the auditor of public accounts. Each agency, department, or institution, in rendering its annual report to the legislature, shall show the number of state-owned automobiles purchased and operated during the year, the number purchased and operated out of funds appropriated by the legislature, the number purchased and operated out of any other public funds, the miles travelled per automobile, the total miles travelled, the average cost per mile, and depreciation estimate on each automobile. Said report shall also show the cost per mile and total number of miles travelled in privately owned automobiles for which reimbursement is made out of state funds.

SOURCES: Codes, 1942, Sec. 4061-04; Laws, 1950, ch. 448, Sec. 4; 1970, ch. 519, Sec. 1, eff from and after July 1, 1970.


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