[_________Template 2019__________]
For the Year Ended September 30, 2019
SCHEDULE OF STATUTORY FEES AND SALARIES
Prepared by:	Date:
To locate the statutory fees and salaries of an office, locate the hyperlink in the index and click the link while pressing the “Ctrl” key. Clicking on these links will take you to the beginning of the appropriate section. To return to the index click on the “Return to INDEX” button to the right of the official’s title while pressing “Ctrl”.

INDEX

Board of Supervisors	2

Board Attorney	3

Chancery Clerk	3-5

Circuit Clerk	6-8

Tax Assessor/Collector	9-11

Sheriff	11-12

Justice Court	13

Election Commissioners	14-16

District Attorney	17

Constables	17

Return to Index Return To INDEX Board of Supervisors

Obj Code	Salary: The annual salary of each member of the board of supervisors shall be based upon the total assessed valuation of his respective county for the preceding taxable year in the following categories and for the following amounts:	Statute
400	Total Assessed Valuation Of:	Salary	25-3-13(1)
Less Than	30,000,000	$29,000
At Least	30,000,000	Less Than	50,000,000	$32,300
At Least	50,000,000	Less Than	75,000,000	$33,700
At Least	75,000,000	Less Than	125,000,000	$34,700
At Least	125,000,000	Less Than	300,000,000	$40,400
At Least	300,000,000	Less Than	1,000,000,000	$44,700
At Least	1,000,000,000	Less Than	2,000,000,000	$45,700
2,000,000,000	or More	$46,700
The annual salary cannot be reduced during a term of office as a result of a reduction in total assessed valuation.	25-3-13(2)
NOTE: The salaries of the members of the Board of Supervisors shall not be increased under this section until the Board of Supervisors passes a resolution stating the amount of the increase and spreads it upon its minutes. The change in assessed valuation shall not be effective until January 1 of the succeeding year.	25-3-13(3)
In any county wherein 25% or more of the real property is owned by an agency of the federal government, and consequently exempt from ad valorem taxes, the salary shall be that established by the next highest rate from that determined by the total assessed value of the property of the county.	25-3-15
In any county of the state having producing oil or gas wells, the total valuation of such oil and gas produced, as reported by the State Tax Commission for the last preceding calendar year, may be combined with the total assessed valuation of said county in computing its category for the purpose of fixing the salary of the members of the Board of Supervisors of that county.	25-3-15
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Travel:	Statute
475-480	The Board of Supervisors, in its discretion, may set the travel reimbursement for county employees or officials not to exceed the federal rate, as follows: 10/01/2018 – 12/31/2018 $ .545 01/01/2019 - 9/30/2019 $ .58 Meals and lodging are to be reimbursed at actual cost. Meals are subject to limitations set by the Department of Finance and Administration. The current limitations can be found at http://www.dfa.state.ms.us/Purchasing/Travel/convertedrates.pdf	25-3-41(2)
Reimbursement can be paid to a member of the board of supervisors for travel within the county if the supervisor does not have a county-owned motor vehicle regularly assigned to him for his use or when a county-owned motor vehicle is not otherwise available for his use when the travel is necessary.	19-3-67(3)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Board Attorney Return to Index Return To INDEX

Obj Code	Salary:	Statute
400	Set at the Board of Supervisors’ discretion, not to exceed the amount of the supervisors’ salaries.	19-3-47(1)(a)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Bond Issue Expense:	Statute
405	For each bond issue:	19-3-47(1)(c)
First	$500,000	1.00%
$500,000	To	$1,000,000	0.50% of the amount of the issue in excess of $500,000
Over	$1,000,000	0.25% of the amount of the issue in excess of $1,000,000
Special exceptions apply to Forrest, Rankin, Hinds, Jackson and Pike Counties. See Section 19-3-47(3).
(NOTE: Also look to make sure the board attorney did not receive any improper payments.)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Return to INDEX Chancery Clerk

Obj Code	Attending Board Meetings:	Statute
447	For each day’s attendance on the Board of Supervisors, for himself and one (1) deputy, $20 each ($40 per day total), provided the Clerk and the deputy actually attend the meeting.	25-7-9(1)(f)
(NOTE: Recalculate by counting the number of meetings. Also, look for any unlawful payments to the Chancery Clerk authorized by the board.)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	County Auditor:	Statute
448	$5,300 per year, payable in equal monthly installments. However, the Board of Supervisors may pay the salary semimonthly, on the first and fifteenth of each month.	25-3-19
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	County Treasurer:	Statute
449	For receiving and disbursing money, $2,500 per year.	27-105-343
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number
Obj Code	Preservation of Records:	Statute
460-464	The county may contract with the Chancery Clerk for the preservation of any record deemed by the board of supervisors to be essential to the operation of government or containing information necessary to protect the rights and interests of persons or to establish and affirm the powers and duties of governments in the resumption of operations after the damage or destruction of the original records. There must be a contract with the Chancery Clerk which specifies the duties to be performed. The preservation of records must be in accordance with a records control schedule approved by the Local Government Records Committee as provided in Section 25-60-1.	19-15-1
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Clerk of the Board:	Statute
446	For services as Clerk of the Board of Supervisors, an annual sum not exceeding $3,000, payable semi-annually at the July and January meetings.	25-7-9(1)(g)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Copying Tax Rolls:	Statute
450	Personal roll - $.015/assessment for 2 copies. The board may allow as much as $150 per copy in any case.	25-3-21
Land roll - $.03/assessment for 2 copies (In a county with 2 judicial districts, 2 copies for each district are allowed.)	25-3-21 27-35-123
Homestead roll - $ .03/Assessment for 3 copies (In counties having 2 judicial districts, 4 copies are allowed.)	27-33-35(e) 27-35-123
Mobile home roll - $.015/assessment for 2 copies. The board may allow as much as $150 per copy in any case. (Per Section 27-53-13 property entered on the mobile home rolls is considered personal property.)	25-3-21
Recalculate the proper amount from the rolls; do not just look at the claim.
The clerk does not get paid for the original, only the copies.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Return to Index Return To INDEX

Obj Code 451	Homestead Exemption Service:	Statute 27-33-37(m)
1st 2,000 applications 2,000	Not More Than	$1.00 Each
Next 2,000 applications 2,000	Not More Than	$0.75 Each
Next 2,000 applications 2,000	Not More Than	$0.50 Each
Next 2,000 applications 2,000	Not More Than	$0.35 Each
All applications over 8,000	Not More Than	$0.25 Each
Recalculate the proper amount from the homestead roll; do not just look at the claim.
In any county with automatic homestead renewal, the clerk shall only be paid for new applications and shall not be paid for any applications automatically renewed. If the clerk is paid for automatically renewed applications, take exception for that amount.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Fees Not Otherwise Provided:	Statute
453	The Chancery Court may by order allow the Chancery Clerk to be paid by the Board of Supervisors, in its discretion, an annual sum not exceeding $5,000.	25-7-9(1)(j)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code 454	Attending Court: Have the county provide copies of fee bills (court orders) for terms of the court. Basic Procedures: Perform audit procedures for one (1) court term. If no problems are noted, pass on further examination. Otherwise, perform extended procedures. Extended Procedures: Perform audit procedures for all court terms.	Statute
For the first chancellor sitting only, Clerk and (2) deputies, each $50 per day ($150 per day total).	25-7-9(1)(h)
For the second chancellor sitting concurrently, Clerk only $50 per day.
On order of the court, clerks and not more than two (2) deputies may be allowed five (5) extra days for each term of court for attendance to get up records.	25-7-9(1)(i)
NOTE: The Clerk should only get paid the fees for attendance when the court is in session. The Clerk and the deputies must actually attend court for the Clerk to receive payment.
For attending court, check the following:
1. The fees appeared to be reasonable.
2. Compare the number of regular days to vacation days. Does the number of vacation days appear to be excessive? Document below:
Number of vacation days	X $	per day Fee = $
Number of regular days	X $	per day Fee = $
Check the court minutes to see that the court is actually in session.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Circuit Clerk

Obj Code 455	County Registrar:	Statute 23-15-225(1)
Salary
Population	At Least	No More Than
Over	200,000	$9,200	$29,900
100,000	to	200,000	$9,200	$25,300
50,000	to	100,000	$9,200	$23,000
35,000	to	50,000	$9,200	$20,700
25,000	to	35,000	$9,200	$18,400
15,000	to	25,000	$9,200	$16,100
10,000	to	15,000	$8,050	$13,800
6,000	to	10,000	$8,050	$11,500
Not Over 6,000	$6,325	$9,200
For counties having 2 judicial districts, the Board of Supervisors may allow, in addition to the above amounts, in its discretion, an amount not to exceed $11,500.	23-15-225(1)(j)
In the event of re-registration or redistricting which necessitates the hiring of additional deputy registrars, additional amounts may be allowed by contract at the discretion of the board.	23-15-225(2)
NOTE: If the Circuit Clerk chooses to contract with the Board of Supervisors for redistricting services pursuant to Section 23-15-225(2), and receive compensation, there are some guidelines to follow. Refer to the Memo by Mark Houston dated July 1, 2002 for guidance.
In any case where an amount has been allowed by the Board of Supervisors pursuant to this section, such amount shall not be reduced or terminated during the term for which the registrar was elected.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Election Allowance:	Statute
456	For the performance of duties in regard to the conduct of elections and the performance of other duties, the Circuit Clerk may allow $2,500 per year.	23-15-225(5)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number
$2,500

Obj Code	Fees Not Otherwise Provided:	Statute
453	For public service not particularly provided for, the Circuit Court may allow $5,000 per year, to be paid by the county on presentation of the circuit court’s order. In counties having 2 judicial districts, this allowance shall be made for each district.	25-7-13(2)(k)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Conducting Primary Elections:	Statute
460-464	The Circuit Clerk may enter into a contract with the county executive committee to hold a party primary. (NOTE: Election Commissioners may not be compensated for primary elections.)	23-15-266
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Preservation of Records:	Statute
460-464	The county may contract with the Chancery Clerk for the preservation of any record deemed by the board of supervisors to be essential to the operation of government or containing information necessary to protect the rights and interests of persons or to establish and affirm the powers and duties of governments in the resumption of operations after the damage or destruction of the original records. There must be a contract with the Chancery Clerk which specifies the duties to be performed.	19-15-1
The preservation of records must be in accordance with a records control schedule approved by the Local Government Records Committee as provided in Section 25-60-1.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number
Obj Code	Grand Jury Docket:	Statute
460-464	In all counties, $700 per each session of the grand jury for preparing the grand jury docket, subpoenas, calendar and related services.	25-7-15(2)
(NOTE: The $700 can be paid each time the grand jury convenes or reconvenes.)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Voter Registration:	Statute
460-464	In Harrison, Jackson, Hinds, Lauderdale and Washington Counties, not less than $12,000 annually for the employment of personnel for voter registration. The sum shall be payable monthly out of any available funds in the county treasury.	25-7-15(3)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Preparing Court Records:	Statute
454	On order of the court, clerks and deputies may be allowed five (5) extra days for attendance upon the court to get up records.	25-7-13(3)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	State Fail Cases:	Statute
457	In cases where the state fails in its prosecution, or where cost cannot be collected from a convicted felon, an amount not to exceed $400 in one year, or $800 in counties having 2 judicial districts.	25-7-13(4)
(NOTE: If an appeal is taken in criminal cases and no appeal bond is filed, the Circuit Clerk shall be allowed by the Board of Supervisors, upon approval of the court, in addition to the above fees, for making such transcript the rate of two dollars ($2.00) per page.)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Election Expense:	Statute
459	Same amount as election commissioners as set out in Sections 23-15-153 and 23-15-227.	23-15-225(3)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code 454	Attending Court: Have the county provide copies of fee bills (court orders) for terms of the court. Basic Procedures: Perform audit procedures for one (1) court term. If no problems are noted, pass on further examination. Otherwise, perform extended procedures. Extended Procedures: Perform audit procedures for all court terms.	Statute 25-7-13(2)(m)
For each day’s attendance in Circuit Court, $50 for the Circuit Clerk and $50 for each necessary deputy.
(NOTE: The clerk should only get paid the fees for attendance when the court is in session.)
For attending court, check the following:
1. The fees appeared to be reasonable.
2. Compare the number of regular days to vacation days. Does the number of vacation days appear to be excessive? Document below:
Number of vacation days	X $	per day Fee = $
Number of regular days	X $	per day Fee = $
3. Check the court minutes to see that the court is actually in session.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Preparing Court Minutes:	Statute
460-464	For preparing circuit court and county court minutes, furnishing transcripts of records, for making and certifying copies of records or papers which they are authorized to copy and certify, $2.00 per page.	25-7-13(6)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Return to INDEX Tax Assessor / Tax Collector

Obj Code	Salary:	Statute
400	The salaries for Tax Assessors and Tax Collectors, whether serving in separate or combined offices are as follows:	25-3-3(2)
Assessed Valuation in Preceding Taxable Year
At Least	But Less Than	Salary
$	2,000,000,000	Or More	$64,000
$	1,000,000,000	$	2,000,000,000	$61,500
$	500,000,000	$	1,000,000,000	$58,500
$	250,000,000	$	500,000,000	$56,000
$	150,000,000	$	250,000,000	$54,000
$	75,000,000	$	150,000,000	$52,500
$	35,000,000	$	75,000,000	$48,500
Less Than	$	35,000,000	$41,500
The valuation shall include the actual value of oil at point of production and the actual value of gas as certified by the State Tax Commission.
The board shall pay an additional $5,000 per year to a person serving as both the tax assessor and tax collector in their county.	25-3-3(3)
(NOTE: The annual salary cannot be reduced as a result of a reduction in total assessed valuation. The salary shall be increased as a result of an increase in total assessed valuation.)	25-3-3(4)
(1) The board shall pay an additional $3,500 for counties having two (2) judicial districts. (2) The board shall pay an additional $3,500 for counties maintaining two (2) full-time offices. The salaries provided for in this section shall be payable monthly on the first day of each calendar month by chancery clerk's warrant drawn on the general fund of the county; however, the board of supervisors, by resolution duly adopted and entered on its minutes, may provide that such salaries shall be paid semimonthly on the first and fifteenth day of each month. If a pay date falls on a weekend or legal holiday, salary payments shall be made on the workday immediately preceding the weekend or legal holiday	25-3-3(5) 25-3-3(9)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code 400	Additional Compensation for Certification(s): Amounts allowed tax assessor and/or deputies or assistants annually for achieving certain Mississippi Education and Certification Program certification levels in the next fiscal year after completion:	Statute
Certification	Additional Amount
Track II, Evaluator I	$2,000	27-3-52(5)
Track II, Evaluator II	$2,000	27-3-52(6)
Mississippi Assessment Evaluator (MAE)	$2,500	27-3-52(7)
Cumulative Total Allowed	$6,500
These amounts are to be paid from the proceeds of the one (1) mill ad valorem tax as provided in Section 27-39-329.	27-3-52(10)
In order to receive these additional annual payments, the tax assessor or deputies or assistants shall be personally involved in the conduct, administration and/or supervision of the appraisal of the property of the county and in the maintenance of such appraisal.	27-3-52(11)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number
Obj Code 402	Additional Compensation to Deputy Assessors for Licenses: Deputy Tax Assessors, on recommendation of the Tax Assessor, may receive additional compensation, at the discretion of the Board of Supervisors, as follows:	Statute
Licensed, certified residential real estate appraiser	$3,000	27-3-52(8)
Licensed, certified general real estate appraiser	$5,000	27-3-52(9)
The additional payments shall be paid annually, beginning the next fiscal year after the completion of such qualifications.
The cumulative total of all educational increases for deputies or assistants (certifications and licenses) shall not exceed $11,500. These additional amounts shall be paid from the proceeds of the one (1) mill ad valorem tax as provided in Section 27-39-329.	27-3-52(10) 27-3-52(10)
In order to receive these additional annual payments, the Tax Assessor or deputies shall be personally involved in the conduct, administration and/or supervision of the appraisal of the property of the county and in the maintenance of such appraisal.	27-3-52(11)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code 400	Additional Compensation to Assessors for Certifications: Amount allowed assessors annually beginning the next fiscal year after completion for obtaining various certifications:	Statute 25-3-3(7)
Certification	Additional Amount
Certificate of educational recognition from the International Association of Assessing Officers, or Is a licensed appraiser under Section 73-34-1	$1,500
Licensed state certified Residential Appraiser (RA) under Section 73-34-1, or Licensed state certified Timberland Appraiser (TA) under Section 73-34-1, or When any Tax Assessor holds a valid designation from the International Association of Assessing Officers as: Cadastral Mapping Specialist (CMS), or Personal Property Specialist (PPS), or Residential Evaluation Specialist (RES).	$6,500
Certified Assessment Evaluator (CAE) from the International Association of Assessing Officers, or Is a state certified General Real Estate Appraiser (GA) under Section 73-34-1.	$8,500
Cumulative Total Allowed	$16,500
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code 400	Additional Compensation for Collector of Revenue Certification: When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as a Collector of Revenue I (CR 1), he shall receive an additional Two Thousand Dollars ($ 2,000.00) annually beginning the next fiscal year after completion. When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as a Collector of Revenue II (CR 2), he shall receive an additional Two Thousand Dollars ($ 2,000.00) annually beginning the next fiscal year after completion. When any tax collector or deputy tax collector holds a valid certificate of educational recognition from the Education and Certification Board as established by Section 27-1-67 by attaining certification as a Mississippi Collector of Revenue (MCR), he shall receive an additional Two Thousand Five Hundred Dollars ($ 2,500.00) annually beginning the next fiscal year after completion.	$2,000 $2,000 $2,500 $6,500	Statute 27-1-51(6)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number
$6,500.00	$6,500.00	0.00	Ok.	001-105-400

Obj Code 400	Additional Compensation for Assessing & Collecting Municipality Taxes: The Tax Assessor or Tax Collector, or both, shall be paid additional compensation when there is a contract between the county and one or more municipalities for the assessor and/or collector to assess and/or collect taxes for the municipality or municipalities. This additional compensation shall be any amount allowed by the county and/or the municipality or municipalities for performing those services.	Statute 25-3-3(6)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Return to INDEX Sheriff

Obj Code 400	Base Salary:	Statute 25-3-25(1)
Population according to latest federal census	Annual Salary
More Than	Not More Than
100,000	$99,000
45,000	100,000	$90,000
34,000	45,000	$85,000
15,000	34,000	$80,000
15,000	$70,000
All sheriffs, each year, shall attend 20 hours of continuing education courses in law enforcement. The courses must be approved by the MS Board on Law Enforcement Officers Standards and Training (MBLEOST) and may be provided by an accredited law enforcement academy or by the MS Sheriffs’ Association. MBLEOST shall reimburse each county for the expenses incurred by sheriffs and deputy sheriffs for attendance at any training required by this subsection.	25-3-25(12)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code 400	Optional Additional Sheriff’s Compensation in Certain Counties: In addition to the salary provided above, the Board of Supervisors, may, in its discretion, pay the following additional amounts in these counties:	Statute
County	Amount
Leflore	$10,000	25-3-25(2)
Rankin	$10,000	25-3-25(3)
Tunica	$10,000	25-3-25(5)
Wilkinson	$10,000	25-3-25(7)
Marshall	$10,000	25-3-25(8)
Greene	$10,000	25-3-25(9)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code 400	Mandatory Supplement to Sheriff’s Salary in Certain Counties: In addition to the salary provided above, the Board of Supervisors shall pay the following additional amounts to the Sheriff in these counties:	Statute
County	Amount
Neshoba	$10,000	25-3-25(4)
Hinds	$15,000	25-3-25(6)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code 400	Optional Supplement to Sheriff’s Salary in All Other Counties: Any county not mentioned in either of 2 preceding sections above may pay an annual supplement to the sheriff of the county in an amount not to exceed $10,000. The amount of the supplement shall be spread on the minutes of the board.	Statute 25-3-25(10)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code 400	Sheriff’s Additional Compensation as Chief Corrections Officer: In counties with a contract for housing state offenders in a county-owned or -leased correctional facility as authorized by Sections 47-5-931 through 47-5-941, the Sheriff is designated as the Chief Corrections Officer for the facility and in that capacity, shall assume responsibility for management of the corrections facility and for the provision of the care and control of the state offenders housed therein. The sheriff shall be subject to the direction of the department for management of the correctional facility and shall receive an additional $15,600 as compensation.	Statute 47-5-935
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Return to INDEX Justice Court

Obj Code 400	Judge’s Salary:	Statute
From and after October 1, 2008:
Every justice court judge shall receive as full compensation for his or her services, and in lieu of any and all other fees, costs or compensation heretofore authorized for such justice court judge, an annual salary in an amount that is the greater of the following: The amount paid to a member of the board of supervisors in the same county in which the justice court judge presides; or One hundred three percent (103%) of the salary authorized under this section as of September 30, 2008, for a justice court judge in that county. (See salary based on population below.) If supervisors of a county receive a salary increase, justice court judges whose salary is determined under this paragraph shall be paid an amount reflecting a commensurate increase.	25-3-36(2)
Until October 1, 2008:	25-3-36(1)
Every Justice Court judge shall receive as full compensation, and in lieu of any and all other fees, costs, or compensation, an annual salary based on the population of his or her county according to the latest federal decennial census. However, no Justice Court judge shall be paid less than the salary authorized based on the population of the county according to the 1980 federal decennial census.
2000 Population
More Than	Not More Than	Salary
200,000	$55,559
150,000	200,000	$51,005
75,000	150,000	$46,451
49,000	75,000	$40,075
34,000	49,000	$34,610
24,500	34,000	$32,789
21,000	24,500	$29,146
16,500	21,000	$25,502
12,000	16,500	$21,859
8,000	12,000	$18,000
8,000	$14,400
In any county having two (2) judicial districts and two (2) judges for the county, the Board of Supervisors shall pay each judge an amount equal to that provided in the next higher population category, if the Justice Court Judges maintain regular office hours and are personally present in the office they maintain for at least 30 hours per week.
The Board of Supervisors of Tunica County may pay its judges an additional $11,550 per year.
The Board of Supervisors of Quitman County may pay its judges an additional $1,450 per year.
The Board of Supervisors of Neshoba County SHALL pay its judges an additional $2,500 per year.
The salary of any Justice Court Judge shall not be reduced during his term of office as a result of a population change following a federal decennial .	25-3-36(6)
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Return to INDEX Election Commissioners

Obj Code	Per Diem:	Statute
572	Election Commissioners shall meet:	23-15-153(1)
A.	On the Tuesday after the second Monday in January.
B.	On the first Tuesday in the month immediately preceding the first primary election for congressmen in the years when congressmen are elected.
C.	On the first Monday in the month immediately preceding the first primary election for state and local elections.
D.	On the second Monday of September preceding the general election or regular special election day in years in which a general election is not conducted.
Election Commissioners shall receive per diem of $100 for every day or period of no less than 5 hours accumulated over two or more days for the following activities:
1.	Actually employed in the performance of their duties in the conduct of an election or actually employed in the performance of their duties for the necessary time spent in the revision of the registration books and poll books as required and not combined with hours spent on other duties of the commissioners of election, the days allowed are subject to the following annual limitations:	23-15-153(2)
Population (Based on latest federal decennial census)	Number of Days	Additional Days*
At Least	But Less Than
Less Than 15,000	50	15
15,000	30,000	75	25
30,000	70,000	100	35
70,000	90,000	125	45
90,000	170,000	150	55
170,000	200,000	175	65
200,000	225,000	190	75
225,000	250,000	215	85
250,000	275,000	230	95
275,000 or more	240	105
*	These additional days may be allowed for the conduct of each election in excess of one (1) occurring in any calendar year.
2.	In addition to the days authorized above, the Board of Supervisors may authorize, in its discretion, the election commissioners to receive per diem for up to 5 additional days for the duties described above. The authorization must be entered on the minutes of the Board of Supervisors.	23-15-153(3)
3.	In addition to the days allowed in 1 and 2 above, the election commissioners shall be entitled to receive per diem in the amount of $100 for every day or period of no less than 5 hours accumulated over 2 or more days actually employed in the performance of their duties for the necessary time spent in the revision of the registration books and poll books prior to any special election, not to exceed 10 days. For purposes of this subsection, the regular special election day shall not be considered a special election.	23-15-153(4)(a)
4.	The election commissioners shall be entitled to receive a per diem in the amount of $150, for the performance of their duties on the day of any general or special election.	23-15-153(4)(b)
5.	The election commissioners are also entitled to receive a per diem in the amount of $100 for each day (as defined above) actually employed in the performance of their duties for the necessary time spent in the revision of the registration books, poll books, and in the conduct of a runoff election following either a general or special election (but NOT a primary election), not to exceed 14 days.	23-15-153(5)
6.	The Board of Supervisors shall pay election commissioners a per diem in the amount of $100 for attending training events for no more than 12 days of training per year and shall only be paid to election commissioners who actually attend and complete a training event and obtain a training certificate.	23-15-211(3)
Included in these 12 days shall be an elections seminar, conducted and sponsored by the Secretary of State, which Election Commissioners shall be required to attend.	23-15-211(4)
Each participant shall receive a certificate from the Secretary of State indicating that the named participant has received the elections training seminar instruction and is fully qualified to conduct an election. This certificate shall be filed annually with the Chancery Clerk. If any Election Commissioner shall fail to file the certificate by April 30 of each year, his office shall be vacated, absent exigent circumstances as determined by the Board of Supervisors and consistent with the facts. The vacancy shall be declared by the Board of Supervisors and shall be filled in the manner described by law. Prior to declaring the office vacant, the Board of Supervisors shall give the Election Commissioner notice and the opportunity for a hearing.	23-15-211(5)
7.	In addition to the days authorized above, the Secretary of State, upon approval of the Board of Supervisors (check minutes for approval), may authorize not more than 8 additional training days per year for Election Commissioners in one or more counties.	23-15-211(6)
8.	For all elections other than primary elections, and subject to the following annual limitations, the Election Commissioners shall be entitled to receive a per diem for each day in the amount of $100 (as defined above) actually employed in the performance of their duties for the necessary time spent in conducting training sessions for poll managers as to their duties in the proper administration of the election and the operation of the polling place. These training sessions must be held not less than 5 days prior to each election. Note: If eligible under Section 23-15-266, the county executive committee may enter into a written agreement with the Circuit Clerk or the county election commission to conduct training sessions for poll managers prior to a primary election. Any such agreement shall be signed by the chairman of the county executive committee and the Circuit Clerk or chairman of the county election commission, as appropriate. This is the only duty in connection with primary elections that may be performed by the Election Commissioners. However, no additional days are allowed for conducting this training.	23-15-239(5) 23-15-239(2)(a)
Population (Based on latest federal decennial census) At Least But Less Than Number of Days Less than 15,000 5 15,000 30,000 8 30,000 70,000 10 70,000 90,000 12 90,000 170,000 15 170,000 200,000 18 200,000 225,000 19 225,000 Or more 22	23-15-239(5)
COMPUTATION OF TOTAL NUMBER OF DAYS FOR WHICH PER DIEM IS ALLOWED:
1.	Number of days allowed based on population from item 1
2.	Number of additional days allowed IF authorized by Board of Supervisors
3.	Number of days allowed in connection with special election, if applicable
4.	Number of days allowed in connection with runoff election, if applicable
5.	Number of days allowed for attending training sessions	12
6.	Number of additional days allowed for attending training sessions, IF authorized by Secretary of State and approved by Board of Supervisors
7.	Number of days allowed based on population for conducting training sessions
Total Number of Days for Which Per Diem is Allowed

NOTES:
Additionally: Election Commissioners may receive $150 per diem for the day of a general election. Election Commissioners shall be entitled to receive only one per diem payment for those days when they discharge more than one duty or responsibility on the same day.	23-15-153(4)(b) 23-15-153(6)
The county Election Commissioners shall prepare the registration books of each municipality located within the county pursuant to an agreement between the county and each municipality in the county. The county Election Commissioners shall be paid by each municipality a per diem of $100 for each day or period of not less than five hours accumulated over 2 or more days the commissioners are actually employed in preparing the registration books for the municipality, not to exceed 5 days.	23-15-153(7)
Election Commissioners who perform the duties of an executive committee for a primary election shall receive per diem. The days the Election Commissioners are employed to conduct the primary election shall be treated the same as days they are employed to conduct other elections. In addition to any per diem, any Election Commissioner shall be entitled to the mileage reimbursement rate allowable to federal employees for the use of a privately owned vehicle while on official travel on election day. Every Election Commissioner shall sign personally a certification setting forth the number of hours actually worked in the performance of the commissioner’s official duties and for which the commissioner seeks compensation. The certification must be on a form as prescribed in Section 23-15-153(10) and filed with the clerk of the Board of Supervisors before any payment may be made. (Although not required by statute, it is recommended that the number of hours worked and the accuracy of each certification are verified by the signature of the chairman of the county election commission.)	23-15-153(8) 23-15-153(9) 23-15-153(10)
Election Commissioners must be certified by the Secretary of State indicating they have received the required elections seminar instruction and that the Election Commissioner is qualified to conduct an election prior to receiving any compensation authorized by Sections 23-15-153 or 23-15-239.	23-15-153(11)
Basic Procedures: Find the total dollar amount paid (per the general ledger), and divide that amount by $100 to calculate the number of days; divide the result by 5. If the total number of days is within the number allowed by all applicable statutes, pass on further examination. Otherwise, perform extended procedures. Extended Procedures: Examine, in detail, all election commissioners’ timesheet certificates (on file in the Chancery Clerk’s office) for the appropriate calendar year, and prepare audit documentation showing the number of days paid to each commissioner under each applicable statute.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Return to INDEX District Attorney

Obj Code	Salary:	Statute
405	The following amounts shall be contributed by the county to supplement the salary of the district attorney, provided that he serves full-time.	25-31-33
Hinds County - $4,500 per year.
Harrison County - $4,500 per year.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Obj Code	Full-Time Legal Assistants:	Statute
402	The following amounts shall be contributed by the county to supplement the salary of each full-time legal assistant:	25-31-33
Hinds County - $3,000 per year for each assistant.
Harrison County - $5,000 per year for each assistant.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number

Return to INDEX Constables

Obj Code	Allowance For State Fail Cases:	Statute
578	For services when the state fails in its prosecution, an amount not to exceed $1,800 annually.	25-7-27(1)(f)
NOTE: For any other service, a constable is allowed the same fees as sheriffs for similar services.
Amount Per Statute	Amount Paid	Difference Over (Under)	Remarks	G/L Account Number