Mississippi Code Title 65. Highways, Bridges and Ferries § 65-17-101

The board of supervisors may elect a road accountant, whose salary shall be fixed by the board and who shall give bond, with sufficient surety, to be payable, conditioned and approved as provided by law, in a penalty not less than Fifty Thousand Dollars ($50,000.00). For the purpose of enabling the road accountant, in counties working their roads and building and repairing bridges on the unit system or countywide basis, to meet weekly payrolls and to pay for same each week or biweekly, the board of supervisors may advance to him at each regular monthly meeting, out of the road and bridge fund of the county, a sum not exceeding fifty percent (50%) of the amount of his bond. Said road accountant shall place said funds in the county depository to his credit as road accountant, to be checked on by him to meet weekly payrolls for labor, and said fund shall be a public fund and shall be secured as other public funds are secured. The road accountant shall report to the next meeting of the board his disposition of said money, including an itemized payroll for same, which payroll must be approved by the board of supervisors before another advance to him may be made. In the event the board finds any discrepancies in said payroll account, he shall be liable on his official bond for same; and the board of supervisors, in such event, shall not make further allowances to him until said discrepancies are corrected. It shall be the duty of the road accountant to pay all labor employed on the road and bridge work of the county, to pay transportation charges on supplies and material used in such road and bridge work, and all bills for repairs. Every three (3) months he shall take an inventory of all the personal property of the county used in said road and bridge work.