Miss. Op. Att'y Gen., Lamar (June 26, 2020)
J.Lamar,Jr_June 26, 2020 – County Payroll System
550 HIGH STREET • SUITE 1200 • JACKSON, MISSISSIPPI 39201
POST OFFICE BOX 220 • JACKSON, MISSISSIPPI 39205
TELEPHONE (601) 359-3680
June 26, 2020
John T. Lamar, Jr., Esq.
Attorney for the Tate County Board of Supervisors
910 E.F. Hale Drive
Senatobia, Mississippi 38668
Re:
County Payroll System
Dear Mr. Lamar:
The Office of the Attorney General is in receipt of your request for the issuance of an official
opinion.
Question Presented
If a county elected official decides not to use a time clock or computer login, but would rather
continue to use paper time sheets, can the board of supervisors require the elected officials to
manually upload their employees’ time from their time sheets to the payroll software for the payroll
clerk to process and make payment?
Brief Response
The Board of Supervisors is not authorized to implement a new payroll system as part of its
personnel administration and require other county elected officials to manually enter their
employees’ time sheets into this system if the elected official has chosen to, and filed with the
board, his/her own system of personnel administration, i.e., paper time sheets.
Applicable Law and Discussion
This office has previously opined that a board of supervisors has no authority to require county
employees in the other elected county officials’ offices to use a time clock system for its payroll
administration. MS AG Op., Abraham (April 18, 2012)(citing MS AG Op., McWilliams (January
20, 2012)).
John T. Lamar, Jr., Esq.
June 26, 2020
Page 2
550 HIGH STREET • SUITE 1200 • JACKSON, MISSISSIPPI 39201
POST OFFICE BOX 220 • JACKSON, MISSISSIPPI 39205
TELEPHONE (601) 359-3680
As stated in the McWilliams opinion, elected officials of counties operating on a countywide
system who are authorized by law to employ their own employees are authorized to adopt their
own system of personnel administration, or they can choose to adopt the system adopted by the
board of supervisors. If they adopt their own system, it must be filed with the board of supervisors.
A countywide system of “payroll documentation,” such as that proposed in your letter, including
use of a time clock, falls within the purview of personnel administration and, thus, cannot be
mandated by the board to be used by employees of all elected officials.
We hereby affirm our opinions in McWilliams and Abraham. It is, therefore, the opinion of this
office that the board of supervisors is not authorized to implement and require elected officials to
use a countywide system of payroll documentation, which may or may not include a time clock or
other software if that elected official has chosen to, and filed with the board, his/her own system
of personnel administration. Thus, the elected officials of Tate County may continue to use paper
time sheets to document their respective employees’ work hours as part of their own personnel
systems and should turn employee time sheets over to the county payroll clerk for entry into the
software system that the Tate County Board of Supervisors has chosen to utilize for its personnel
administration.
If this office may be of any further assistance to you, please do not hesitate to contact us.
Sincerely,
LYNN FITCH, ATTORNEY GENERAL
By:
/s/ Kim P. Turner
Kim P. Turner
Assistant Attorney General