Grayson, 050277 MSAGO, 1977-0006

Case DateMay 02, 1977
CourtMississippi
Mr. James A. Grayson, CPA
No. 1977-0006
Mississippi Attorney General Opinions
May 2, 1977
         Mr. James A. Grayson, CPA          Director          Department of Audit          P. O. Box 956          Jackson, Mississippi 39205          Dear Mr. Grayson:          Attorney General Summer has received your letter of request dated March 21, 1977, and has assigned it to me for research and reply. In your letter you inquire as follows:
‘1. Can Federal Revenue Sharing Funds received by a county board of supervisors be allocated to the county board of education for capital outlay expenditures such as construction of school buildings and purchases of equipment? 2. Can Federal Revenue Sharing Funds received by a county board of supervisors be allocated to the county board of education for reoccurring expenses such as teachers salaries and supplies?'
         In an opinion to Honorable Ernest L. Brown, August 9, 1973, wherein Mr. Brown inquired whether or not the Board of Supervisors of Noxubee County could transfer $67,500.00 of revenue sharing money to the County Board of Education, this office stated that:
‘Section 103 of Public Law 92–512 limits the use of revenue sharing funds for ordinary and necessary maintenance and operating expenses to eight (8) priority items, namely: ‘(A) public safety (including law enforcement, fire protection and building code enforcement) (B) environmental protection (including sewage disposal, sanitation, and pollution abatement) (C) public transportation (including transit systems and streets and roads) (D) health (E) recreation (F) libraries (G) social services for the poor or aged, and (H) financial administration”
         The opinion to Mr. Brown was concluded by the statement that:
Since education is not one
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