MS 2023-03-S-Slover-March-13-2023-Road-Department-Sharing-Funds-Equally-Among-Districts March 13, 2023

Under Mississippi's unit-system county road administration, can a board of supervisors deliberately split road bond money equally among the supervisor districts?

Short answer: No. Under Mississippi's countywide unit system of road administration (§ 19-2-3), all road and bridge funds, including bond proceeds, must be spent based on the needs of the county as a whole, without regard to district boundaries. A board of supervisors that deliberately splits road money equally among the five supervisor districts is operating outside the unit system.
Disclaimer: This is an official Mississippi Attorney General opinion. AG opinions are persuasive authority but not binding precedent. This summary is for informational purposes only and is not legal advice. Consult a licensed Mississippi attorney for advice on your specific situation.

Plain-English summary

Mississippi has two systems for running county road operations:

  1. Beat system (older, mostly phased out): Each supervisor controlled the roads in his or her district. Money was allocated by district. The supervisor was effectively a road foreman as well as a legislator.

  2. Unit system (mandated for nearly all counties since 1989): All county roads are managed at the county level. Funds are spent based on the needs of the county as a whole. District lines are irrelevant to road decisions.

Adams County operates under the unit system. The Adams County Board of Supervisors was considering taking out a road bond under § 43-35-15 and dividing the bond proceeds approximately equally among the supervisor districts. Each supervisor would, in effect, get an equal share of the road money for his or her district.

The board attorney asked whether this was legal under the unit system. The AG said no. Section 19-2-3 is unambiguous: in unit-system counties, "the distribution and use of all road and bridge funds available to the county or any district thereof" must be made "on the basis of the needs of the county as a whole, as determined by the board of supervisors, without regard to any district boundaries."

Bond proceeds are not exempt. Section 19-2-3 covers "all road and bridge funds." A bond from § 43-35-15 still has to be spent on countywide-need basis, not as equal-shares-by-district.

The unit system effectively forces the board to act as a unified road authority, not as five mini-mayors of five road empires. If a road in district 3 is in worse shape than five other roads put together, the unit system requires the board to fund the district 3 road first.

What this means for you

If you're a Mississippi county supervisor in a unit-system county

You cannot agree among yourselves to "share funds equally" among your districts. Even when the proceeds of a bond would be politically easier to allocate that way (one road project per district, no district feeling shorted), the law requires you to allocate based on countywide need.

Practical guidance:

  • Develop a countywide road condition assessment. Most state-aid programs require this anyway.
  • Use the assessment to prioritize projects.
  • Document the prioritization in your board minutes when you adopt a bond expenditure plan.
  • Be prepared to explain why a district with no funded project this year is not getting one. The answer should be in the assessment.
  • Resist the temptation to split bond proceeds equally to keep the peace. That is exactly what the unit system was designed to prevent.

If you're a county engineer or road manager

Recommend project allocations to the board based on countywide need: pavement condition, traffic volume, safety hazards, bridge load ratings, etc. Document your methodology. The unit system gives you a clean argument for resisting board pressure to spread funds politically: the law requires need-based distribution.

If you're a county resident frustrated that "your" supervisor is not getting your roads fixed

Under the unit system, the supervisor for your district does not control "your" road money. The board collectively decides, and the law requires it to follow countywide need. If your district has worse roads than others and is not getting fixed, the questions to ask are:

  • Has the road condition been formally assessed?
  • Is the assessment showing your district's roads as comparatively bad?
  • Is the board following the assessment in its expenditure plan?
  • Is the board taking out the kind of road bonds it has authority to take out (§ 43-35-15 and others)?

These are public-records questions you can pursue with the chancery clerk and through open-meetings inquiries.

If you're a state auditor field examiner

A unit-system county that has internal allocation rules dividing road funds by district is exposed under § 19-2-3. Equal-shares-by-district allocation is one form of "regard to district boundaries" that the statute prohibits. Find this in board minutes or expenditure plans and it is a clean compliance issue.

If you're a county board attorney

Help your board document countywide need before adopting any bond expenditure plan. The structure should look like:

  1. Engineer's countywide road condition report.
  2. Project list ranked by need (with measurable criteria).
  3. Board's adoption order referencing the report and the criteria.
  4. Bond proceeds allocated to projects in priority order until the bond runs out.

Avoid language in board orders like "each district will receive its allocation," or "funds will be divided equitably among the districts." Use language like "projects will be selected based on countywide need, as documented in [report]."

Common questions

Q: Are there any Mississippi counties still under the beat system?
A: Section 19-2-3 says counties "shall operate on a countywide system" beginning October 1, 1989, "[u]nless otherwise exempted under the provisions of Section 19-2-5." A small number of counties may have qualified for exemption. If your county is one of them, the unit-system rules in this opinion do not apply directly to you.

Q: What if the road conditions are roughly equal across districts?
A: Then the funded projects might also be roughly equal across districts. That outcome is not problematic; what the AG prohibits is starting from "we will divide equally among districts" rather than starting from a needs assessment.

Q: Does this also apply to gas tax distributions, federal aid, and grants?
A: Section 19-2-3 says "all road and bridge funds available to the county or any district thereof." That language is broad. Federal aid and state aid grants are usually project-specific (not block grants), which makes the issue moot. But for any general road-and-bridge revenue, the unit-system rules apply.

Q: What was the prior MS AG Op., Moorehead (Dec. 8, 2006)?
A: That earlier opinion established the same principle: unit-system counties must spend road and bridge funds "without regard to district boundaries." This 2023 opinion reaffirms it and applies it specifically to bond proceeds under § 43-35-15.

Q: Can the board still listen to individual supervisors about which roads need work?
A: Of course. Each supervisor has detailed local knowledge about roads in his or her district. The unit system is about decision-making and allocation, not about ignoring local input. The board, as a whole, makes the call.

Background and statutory framework

Mississippi's old beat system grew out of a populist, decentralized model of county government. Each supervisor effectively ran his or her district like a small road department: hired crews, bought equipment, decided which roads got attention. The result was chronic inefficiency. Counties had five sets of road equipment, five sets of crews, and five competing political agendas. Roads at district boundaries got neglected because neither supervisor wanted to spend "his" money on what felt like another supervisor's territory.

In 1988, the legislature mandated the countywide unit system, effective October 1, 1989, for all counties not specifically exempted under § 19-2-5. Section 19-2-3 lays out what that means:

[E]ach county in the State of Mississippi shall operate on a countywide system of road administration . . . and the construction and maintenance of roads and bridges in each county shall be on a countywide basis so that (a) the distribution and use of all road and bridge funds available to the county or any district thereof, (b) the planning, construction and maintenance of county roads and bridges, (c) the purchase, ownership and use of all road and bridge equipment, materials and supplies, (d) the employment and use of the road and bridge labor force, and (e) the administration of the county road department shall be on the basis of the needs of the county as a whole, as determined by the board of supervisors, without regard to any district boundaries.

The "without regard to any district boundaries" clause is the operative limitation. It applies to all five enumerated areas (funds, planning, equipment, labor, administration). Bond proceeds under § 43-35-15 fall under category (a), distribution and use of road and bridge funds.

The legislature's logic: a unified county is more efficient, can deploy bigger and better equipment, can hire skilled engineers rather than political appointees, and can prioritize roads based on objective need. The political cost (supervisors lose their petty fiefdoms) was deemed acceptable.

Citations and references

Statutes:
- Miss. Code Ann. § 19-2-3 (countywide system of road administration)
- Miss. Code Ann. § 19-2-5 (exemptions from countywide system)
- Miss. Code Ann. § 43-35-15 (county road bonds)

Prior AG opinions referenced:
- MS AG Op., Moorehead (Dec. 8, 2006), road and bridge funds spent "without regard to district boundaries"

Source

Original opinion text

March 13, 2023

Scott F. Slover, Esq.
Board Attorney, Adams County
Post Office Box 846
Natchez, Mississippi 39121

Re: Road Department Sharing Funds Equally Among Districts

Dear Mr. Slover:

The Office of the Attorney General has received your request for an official opinion.

Question Presented

If the Adams County Board of Supervisors ("Board") takes out a road bond pursuant to Mississippi Code Annotated Section 43-35-15, is it legal —under a unit system— for the Board to intentionally divide the bond money used for roads approximately evenly between the districts, or should the Board use the funds without any regard to the district boundaries?

Brief Response

Pursuant to Section 19-2-3, a county that operates under the countywide system of road administration, or the "unit" system, is required to distribute and use all road funds based on the needs of the county as a whole and without regard to any district boundaries.

Applicable Law and Discussion

Section 19-2-3 states, in pertinent part:

Unless otherwise exempted under the provisions of Section 19-2-5, from and after October 1, 1989, each county in the State of Mississippi shall operate on a countywide system of road administration . . . and the construction and maintenance of roads and bridges in each county shall be on a countywide basis so that (a) the distribution and use of all road and bridge funds available to the county or any district thereof, (b) the planning, construction and maintenance of county roads and bridges, (c) the purchase, ownership and use of all road and bridge equipment, materials and supplies, (d) the employment and use of the road and bridge labor force, and (e) the administration of the county road department shall be on the basis of the needs of the county as a whole, as determined by the board of supervisors, without regard to any district boundaries.

(Emphasis added). This office has opined that Section 19-2-3 requires a county that operates under the countywide system of road administration, or the "unit" system, to spend road and bridge funds "without regard to district boundaries." MS AG Op., Moorehead at *1 (Dec. 8, 2006).

Accordingly, if the Board takes out a road bond pursuant to Section 43-35-15, the Board is required to expend the road funds from those bonds and any other road or bridge funds based on the needs of the county as a whole and without regard to any district boundaries.

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/ Abigail C. Overby
Abigail C. Overby
Special Assistant Attorney General