MS SB2213

Create new Section 19-11-29 requiring county clerks or county administrators to enter year-end adjusting accounting entries recommended by external independent financial auditors into the county's accounting system.

Require the board of supervisors to record in its minutes the reasons why any recommended year-end accounting entries were declined and the impact on fair representation of the county's financial condition.

Amend Section 19-11-13 to make the county uniform system of accounts subject to adjustment as provided in the new section.

Amend Section 7-7-221 to require the clerk's published synopsis of the state auditor's annual audit to include discussion of any account adjustments made in accordance with the new requirements.

Effective July 1, 2020.