Can a Mississippi county pay a coroner mileage for using a personal vehicle to transport bodies for autopsies when the county vehicle is unreliable?

Plain-English summary

The Coahoma County Board of Supervisors had assigned a county-owned van to the county coroner for transporting bodies. The van was not reliable for the long trip to Jackson for autopsies. The coroner used a vehicle from his own funeral home for those trips and submitted an invoice for actual expenses. The board's attorney asked whether the county could pay it.

The AG said yes. Section 41-61-75(1)(a) provides that a medical examiner or deputy receives a fixed fee per completed report of investigation of death (currently $185, rising to $195 on January 1, 2028) "plus the examiner's actual expenses." Mileage reasonably incurred as part of investigating a death has long been treated by the AG as within "actual expenses." Section 41-61-61(4) separately requires the county to pay for the cost of transporting a body to autopsy when the medical examiner authorizes it: the county may make a vehicle available, contract with a private provider, or, as the AG had previously opined in MS AG Op., White (Mar. 4, 2016), allow the coroner to use a private vehicle and reimburse the expense when no county vehicle is available.

The board has to make the threshold finding that the autopsy transport was reasonable and necessary. The AG also flagged the standard referral to the Mississippi Ethics Commission for any ethics-side questions, since the coroner used a vehicle from his own funeral home (potentially raising self-dealing concerns).

What this means for you

For county boards of supervisors

Before paying a coroner's invoice for private-vehicle mileage, three steps. First, document on the minutes that the autopsy transport was reasonable and necessary. Second, document why the assigned county vehicle was unavailable or unreliable for the trip. Third, check the rate. The AG did not say the county must use the IRS standard rate, but using a defensible rate (IRS or county-board-approved per-mile rate) and confirming the trip mileage helps an auditor sign off.

If the coroner's private vehicle is owned by a related business (here, his own funeral home), get an Ethics Commission opinion or written guidance before approving an ongoing arrangement. Section 25-4-101 et seq. governs conflicts of interest, and the AG explicitly referred the questioner to the Ethics Commission.

For coroners and medical examiners

When you use your own vehicle (or a vehicle from a related business) for autopsy transport, keep a contemporaneous log: date, route, miles, reason the county vehicle was not used. Submit invoices that show actual expense (mileage at the county-approved rate, plus any directly attributable costs). If you have a financial interest in the vehicle source, disclose it in writing to the board.

For longer-term planning, push the board to either replace the unreliable county vehicle or contract with a third-party transport provider. Building autopsy transport around the coroner's personal or business vehicle invites ethics scrutiny that you do not need.

For county finance directors and clerks

Set up a coroner-expense line item with mileage rate, supporting documentation requirements, and approval workflow. The Section 41-61-75 fee per investigation is straightforward; the "actual expenses" piece is where audit issues surface. Standardize the documentation now to avoid problems later.

For citizens and journalists watching coroner expenses

This is a niche line item, but it has real exposure when a coroner has private business interests in funeral services. Watch the minutes for the reasonable-and-necessary finding and, in particular, for any approval of mileage reimbursement that flows to a vehicle owned by the coroner's outside business.

Common questions

Does the county have to authorize the autopsy in advance?
Yes. Section 41-61-61(4) starts with "Upon oral or written authorization of the medical examiner, if an autopsy is to be performed." That is the trigger that brings the transport-cost duty onto the county.

Can the county pay for things other than mileage, like meals or overnight lodging during a long transport?
The opinion did not address those specifically. "Actual expenses" under Section 41-61-75 has been read to include mileage; whether it also covers meals and lodging is a question for the board and county attorney to evaluate based on each item's connection to the death-investigation duties.

What rate should the county use for mileage?
The opinion did not set a rate. Common practice is to use the IRS standard mileage rate or a board-approved county rate. Document whatever rate you use and apply it consistently.

What if the coroner uses a vehicle owned by his own funeral home?
The AG referred the requestor to the Ethics Commission on conflict-of-interest issues. Get a written advisory from the Commission before paying invoices that flow to a coroner-owned business.

Does the increased fee in 2028 affect mileage too?
No. The fee per completed report goes from $185 to $195 on January 1, 2028. The "actual expenses" piece is separate and continues to depend on actual mileage and similar costs.

Background and statutory framework

Section 41-61-75(1)(a) sets the medical examiner's compensation:

A medical examiner or his deputy shall receive One Hundred Eighty-five Dollars ($185.00) for each completed report of investigation of death, plus the examiner's actual expenses.

The amount is $185.00 through December 31, 2027, and increases to $195.00 on January 1, 2028. The AG has consistently treated mileage as part of "actual expenses" when reasonably incurred as part of a death investigation. See MS AG Op., Haque (July 21, 2000); MS AG Op., Meredith (Dec. 6, 1996).

Section 41-61-61(4) governs autopsy transport:

Upon oral or written authorization of the medical examiner, if an autopsy is to be performed, the body shall be transported directly to an autopsy facility in a suitable secure conveyance, and the expenses of transportation shall be paid by the county for which the service is provided. The county may contract with individuals or make available a vehicle to the medical examiner or law enforcement personnel for transportation of bodies.

The AG had previously opined in MS AG Op., White (Mar. 4, 2016) that when no county vehicle is available, the medical examiner may use a private vehicle for autopsy transport and the county may compensate the actual expense.

Citations

• Miss. Code Ann. § 41-61-75(1)(a) (compensation per investigation, plus actual expenses)
• Miss. Code Ann. § 41-61-61(4) (county-paid autopsy transport)
• MS AG Op., Haque (July 21, 2000) (mileage as actual expense)
• MS AG Op., Meredith (Dec. 6, 1996) (same)
• MS AG Op., White (Mar. 4, 2016) (private vehicle if no county vehicle available)

Source

• Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
• Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2024/12/T.RossJr.-December-10-2024-County-Coroner-Mileage-Reimbursement.pdf

Original opinion text

December 10, 2024

Tom T. Ross, Jr., Esq.
Attorney, Coahoma County Board of Supervisors
P.O. Box 579
Clarksdale, Mississippi 38614

Re: County Coroner Mileage Reimbursement

Dear Mr. Ross:

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

Background

The board of supervisors of Coahoma County ("Board") designated a van to be used by the county coroner for the transport of bodies. The designated county van was not reliable for the purposes of long-distance trips to Jackson to transport bodies for autopsies. So, the coroner utilized a vehicle owned by his funeral home for those trips. The coroner has submitted an invoice for his actual expenses incurred in transporting bodies to Jackson for autopsies using his funeral home vehicle.

Question Presented

If the Board makes the finding that the transport of bodies for autopsies is reasonable and necessary, does the Board have the authority to pay such invoice?

Brief Response

Yes, the Board has the authority to pay an invoice for the actual expenses incurred by the coroner, which would include the cost of transportation of a body for autopsy.

Applicable Law and Discussion

As an initial matter, the scope of this opinion is limited exclusively to the Board's prospective authority under state law to pay the invoice described above.

In addition, to the extent your request raises questions that might be affected by Mississippi's Ethics in Government Laws, we direct you to the Mississippi Ethics Commission.

Mississippi Code Annotated Section 41-61-75(1)(a) provides in relevant part: "A medical examiner or his deputy shall receive One Hundred Eighty-five Dollars ($185.00) for each completed report of investigation of death, plus the examiner's actual expenses." (emphasis added). We note that under this Section, the amount remains $185.00 through Dec. 31, 2027, and increases to $195.00 on Jan. 1, 2028.

This office has previously and consistently opined that Section 41-61-75 allows a county coroner to receive payment for mileage reasonably incurred as a direct result of an investigation of a death. See MS AG Op., Haque (July 21, 2000); MS AG Op., Meredith (Dec. 6, 1996).

Further, Section 41-61-61(4) provides:

Upon oral or written authorization of the medical examiner, if an autopsy is to be performed, the body shall be transported directly to an autopsy facility in a suitable secure conveyance, and the expenses of transportation shall be paid by the county for which the service is provided. The county may contract with individuals or make available a vehicle to the medical examiner or law enforcement personnel for transportation of bodies.

(emphasis added).

As it pertains to the use of a private vehicle in lieu of a designated county vehicle, our office has opined as follows:

When an autopsy is to be performed, the county is responsible for the expenses of transporting the body. Although Section 41-61-61(4) would authorize the county to contract with a funeral home to provide transportation of a body, it is not a requirement. The statute also authorizes a county, when an autopsy is required, to make a vehicle available to the county coroner/medical examiner to transport the body. It is our opinion that if there is no county vehicle available, the medical examiner may utilize his/her private vehicle for transportation of a dead body when an autopsy is required, and the county may compensate the county coroner/medical examiner for the expense of transporting a body.

MS AG Op., White at *1 (Mar. 4, 2016) (emphasis added) (internal citations omitted).

In conclusion, under Sections 41-61-61(4) and 41-61-75(1)(a), and consistent with prior opinions of this office, the Board has the authority to pay a mileage reimbursement invoice from the county coroner for actual expenses incurred in the transportation of a body for autopsy.

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/ Caleb A. Pracht
Caleb A. Pracht
Special Assistant Attorney General