Rankin County, Mississippi

Accounting

The Accounting Department is overseen by the Comptroller and is responsible for maintaining an accurate detail of the annual budget, general journal, receipts and expenditures of the county. Payroll and inventory control also fall under the purview of the Comptroller.

The annual budget is prepared and implemented under the direction of the Board of Supervisors and the County Administrator. Receipts are posted daily while the docket of claims payable are approved by the Board of Supervisors at a regular meeting on or before the 15th of each month and are released for payment on the 15th. It is required by section 19-11-23 of the Miss. Code of 1972, that at a regular monthly meeting of the Board of Supervisors a financial report showing expenditures and liabilities incurred against each separate budget during the preceding month be submitted. Receipts from taxes and other sources during the preceding month are also required to be reported.

All county employees are paid bi-weekly and all elected officials are paid monthly. The county is a member of the Mississippi Public Employees Retirement System and provides retirement benefits to its full time employees. Various other benefits are made available to employees such as medical and dental insurances, life insurance, and direct deposit.

County assets required to be accounted for are managed by the inventory control clerk. A permanent record of such assets is maintained and a physical inventory is performed before October 1 of each year and filed with the Board of Supervisors and with the Office of the State Auditor.