MS HB524

Amends Section 19-11-13 to allow counties to sue county clerk's bond for damages caused by failure to maintain uniform accounting records and books as prescribed by the State Auditor.

Creates Section 19-11-28 requiring county boards of supervisors to provide financial information to the State Auditor within a reasonable timeframe and in accordance with prescribed procedures.

Authorizes the State Auditor to issue a certificate of noncompliance if a county fails to initiate compliance efforts, triggering the Department of Revenue to withhold county allocations and payments equal to 150% of the audit cost.

Directs withheld funds to be transferred to the State Auditor's budget to cover the cost of state-prepared audits or audits by contracted independent specialists or firms.

Takes effect July 1, 2016.