Mr. James A. Grayson, CPA
No. 1977-0012
Mississippi Attorney General Opinions
May 20, 1977
Mr. James A. Grayson, CPA
Director
Department of Audit
P. O. Box 956
Jackson, Mississippi 39205
Dear Mr. Grayson:
Thank you for your recent phone call wherein you directed my attention to the fact that the 1976 amendments to the Revenue Sharing Act of 1972, among other things, removed the statutory priorities set forth in the 1972 Act, which priorities we had set forth in a letter to Honorable Ernest L. Brown, August 9, 1973, same having been referred to in our letter to you of May 2, 1977.
Although the amendment herein referred to is a significant change in the 1972 Revenue Sharing Act, the provision that revenue sharing funds may be used, obligated or appropriated for any purpose for which a recipient, i.e., county, municipality, may spend its
own revenues remains a part of the Revenue Sharing Act and thereby compels this office to reaffirm the opinion expressed to you May 2, 1977 as follows:
There is no authority under Mississippi law for county funds to be spent for school purposes, whether such expenditures be for capital outlay or operation and maintenance funds.
Funds for the operation and maintenance of public school districts may be raised by the authority set forth in Chapter 57, Title 37, Mississippi
A. F. Summer, Attorney General.
ATTACHMENT
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...
