Mississippi § 19-11-13 - Keeping of uniform system of accounts.
Full text of Mississippi Mississippi Code of 1972 Annotated § 19-11-13 — Keeping of uniform system of accounts., with citation guidance and answers to common questions.
§ 19-11-13. Keeping of uniform system of accounts.
The clerk of the board of supervisors of each county shall open and keep a regular set of books, as prescribed by the state auditor, as the head of the state department of audit, or by the director thereof appointed by the state auditor. Such set of books, known as the “uniform system of accounts for the counties,” shall always be subject to inspection within office hours by any citizen desiring to inspect same. Said books shall contain accounts, under headings, corresponding with the several headings of the budget, so that the expenditures under each head may at once be known. It shall be the duty of said clerk to enter all receipts and expenditures in the said books or system of accounts monthly, post and balance the ledgers thereof at the end of each month so that all information needed for a comprehensive review of operations of the county under budgetary limitations may be readily obtainable. Such books shall be paid for out of the general county fund, upon the order of the board of supervisors.
Source: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 19-11-13
What does Mississippi Code of 1972 Annotated § 19-11-13 cover?
Section 19-11-13 ("Keeping of uniform system of accounts.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 19-11-13?
A common citation format is "Mississippi Code of 1972 Annotated § 19-11-13" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 19-11-13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.