Does the sheriff have to have sole control of the inmate canteen fund's checking account, or can the Board of Supervisors and chancery clerk continue to approve and execute the checks?
Plain-English summary
George County's procedure for the inmate canteen fund: the sheriff or his representative goes before the Board of Supervisors, explains what he wants to spend the canteen money on, the Board approves it on the minutes, a county employee prints the check, the chancery clerk signs it, and the purchasing clerk verifies that the purchase complies with public-purchasing law. The sheriff thought this was redundant, given that Section 19-3-81(b) says the canteen fund "may be expended solely by the sheriff." Question: does the sheriff actually have to have sole control of the checking account?
The AG's answer threads the needle. The sheriff has sole spending authority over the fund, meaning he decides what gets bought. But because the canteen fund sits in the county treasury as a special fund, the actual mechanics of the expenditure (purchase order, claims docket, check signing, ledger entries) flow through the standard county financial-controls process: purchase clerk handles the purchase, Board approves the claim, chancery clerk signs and books the disbursement.
So the answer to "must the sheriff have sole control of the checking account" is no, properly understood. The sheriff has sole control over the spending decision; the county apparatus handles the execution. George County's existing procedure is correct.
What this means for you
If you are a Mississippi county sheriff frustrated with canteen-fund procedures
You don't have unilateral check-writing authority. Section 19-3-81(b)'s "sole" language means you alone choose what gets bought from the fund (subject to the educational-related-expense / benefit-and-welfare-of-inmates limits). It does not mean you cut your own checks. The fund is a special fund of the county treasury, so it follows the county's normal disbursement process: purchase clerk, claims docket, Board approval, chancery clerk signature.
Why this matters: if you bypass the standard procedure, you create personal exposure under Section 19-25-13 (sheriff's accountability) and broader public-funds liability. The procedure protects you as much as it constrains you.
If you serve on a Mississippi Board of Supervisors
Your role on canteen expenditures is procedural. You approve the claim on the docket; you do not second-guess the sheriff's decision about what to buy from the fund. Approval here is a legal-compliance check: is this a permitted use under Section 19-3-81(1)(b) (educational-related, equipment, supplies, maintenance, for inmate benefit and welfare, not personal hygiene)? Is it within the statute? If yes, approve. The sheriff owns the substantive judgment.
If you are a chancery clerk
You sign canteen-fund checks and maintain the ledger. Section 19-17-17 specifically authorizes you to examine the sheriff's books, and Section 19-17-7 requires you to maintain books for all general or special funds. Your gatekeeping role is real but narrow: ensure the disbursement is properly documented, on the claims docket, and within statutory limits.
If you are a county purchase clerk
When the sheriff wants to spend canteen money, the purchase still goes through your office. Run it through the regular public-purchasing process. Section 19-3-81(1)(b) does not exempt canteen-fund spending from the procurement laws.
If you are a county attorney advising on canteen-fund procedure
This opinion gives you the framework. Map it to the statutes:
- Sheriff: spending decision (Section 19-3-81(1)(b)).
- Purchase clerk: purchase order (general procurement law).
- Board of Supervisors: claim approval on minutes (Section 19-3-81 read together with the Board's general financial-control role, Lamar 2001).
- Chancery clerk: ledger and check signature (Sections 19-11-3, 19-11-13, 19-17-7, 19-17-17).
Where a county has been letting the sheriff write checks directly, this opinion is the authority to bring the procedure back into compliance.
Common questions
Q: Does the sheriff get a separate checking account for the canteen fund that only he can access?
A: No. The canteen fund is a special fund within the county treasury. The sheriff has sole authority to decide spending, but the disbursement is processed through the county's standard financial controls.
Q: What does "may be expended solely by the sheriff" actually mean?
A: It means only the sheriff can authorize spending from the fund (the Board cannot direct him to spend it on something else, and other county officials cannot tap the fund). It does not mean the sheriff personally writes checks or bypasses the purchase clerk and chancery clerk.
Q: Does the Board of Supervisors get to second-guess the sheriff's spending decisions?
A: No, not on the substance. The Board's approval on the claims docket is a procedural and legal-compliance check. The Board cannot override the sheriff's call on whether a purchase is an educational-related expense or for inmate benefit and welfare.
Q: What happens if the sheriff and the Board disagree on whether a purchase is appropriate?
A: The AG opinion does not resolve specific disputes; it lays out the framework. If the Board believes a proposed purchase falls outside Section 19-3-81(1)(b) (for example, it does not benefit inmates, or it is on the personal-hygiene exclusion list), they can decline to put it on the docket. That is a substantive challenge, not a substitute spending judgment.
Q: Can the sheriff sign checks himself?
A: The chancery clerk is the appropriate county officer to sign canteen-fund checks (Section 19-11-3 and related provisions). The sheriff acts through requests for spending, not through his own signature on the disbursement.
Q: Is George County's existing procedure (sheriff explains, Board approves, county employee prints check, chancery clerk signs, purchase clerk verifies) correct?
A: Yes, that is exactly the framework the AG describes. It satisfies both the sheriff's sole-spending-authority and the special-fund-in-county-treasury requirements.
Background and statutory framework
The inmate canteen fund framework in Section 19-3-81 sits at an intersection of two principles. First, the sheriff runs the jail and is best positioned to decide what its inmates need; the Legislature gave him sole spending authority over the canteen money to recognize that. Second, the canteen money is public money in the county treasury, so it is subject to the same procurement and accounting controls as any other county fund.
The Davis 2002 opinion (cited here) said the sheriff has "sole authority to make expenditures from the fund, in the sound exercise of his discretion and in accordance with the terms of the statute." The Lamar 2001 opinion clarified the procedural side: "such purchases must be submitted to and made by the purchase clerk on behalf of the official, and the invoices submitted to the county for placement on the claims docket, subject to approval by the board of supervisors."
The chancery clerk's role traces to a chain of statutes. Section 19-11-3 names the chancery clerk as the clerk for the Board of Supervisors and as the county auditor. Section 19-11-13 requires the chancery clerk to keep a regular set of books. Section 19-17-7 requires the chancery clerk to maintain books for all general and special funds. Section 19-17-17 authorizes the chancery clerk to examine the sheriff's books. Together, those make the chancery clerk the appropriate officer to handle the disbursement mechanics.
Read together, the statutes draw a clean line: the sheriff decides, the county apparatus executes.
Citations and references
Statutes:
- Miss. Code Ann. § 19-3-81(1) (inmate canteen facility and fund)
- Miss. Code Ann. § 19-11-3 (chancery clerk as clerk for the board of supervisors)
- Miss. Code Ann. § 19-11-13 (chancery clerk maintains regular books)
- Miss. Code Ann. § 19-17-7 (chancery clerk maintains books for general and special funds)
- Miss. Code Ann. § 19-17-17 (chancery clerk may examine sheriff's books)
Prior AG opinions cited:
- MS AG Op., Davis (Mar. 22, 2002): Sheriff has sole spending authority over canteen fund.
- MS AG Op., Lamar (Dec. 14, 2001): Purchase clerk and Board of Supervisors handle the procurement and approval mechanics.
- MS AG Op., Shepard (July 31, 2004): Prior George County canteen-fund opinion.
- MS AG Op., Shepard (Oct. 23, 2024): Prior George County canteen-fund opinion.
Source
- Landing page: https://attorneygenerallynnfitch.com/divisions/opinions-and-policy/recent-opinions/
- Original PDF: https://attorneygenerallynnfitch.com/wp-content/uploads/2025/10/R.-Shepard-October-9-2025-Inmate-Canteen-Fund-Expenditure-Procedures.pdf
Original opinion text
October 9, 2025
Robert P. Shepard, Esq.
Attorney, George County Board of Supervisors
922 Manila Street
Lucedale, Mississippi 39452
Re: Inmate Canteen Fund Expenditure Procedures
Dear Mr. Shepard:
The Office of the Attorney General has received your request for an official opinion.
Background
The Board of Supervisors ("Board") of George County ("County") has authorized the Sheriff to operate an inmate canteen facility, the proceeds of which are deposited into the requisite inmate canteen fund in the county treasury. From the time that the fund was established, the Sheriff or his representative has appeared before the Board to explain fund expenditures, which are then approved by the Board on the minutes. A County employee then prints the check, the chancery clerk signs the check, and the purchasing clerk ensures that the purchase complies with public purchasing laws.
The Sheriff questions whether these procedures are necessary under the language of Mississippi Code Annotated Section 19-3-81(b). The County has previously sought the guidance of the Attorney General's Office regarding inmate canteen fund expenditures and seeks such guidance again here. See MS AG Op., Shepard (July 31, 2004); MS AG Op., Shepard (Oct. 23, 2024).
Questions Presented
- If a county has an inmate canteen fund under Section 19-3-81(b), and the fund has a separate checking account, must the Sheriff have sole control of that checking account?
- If the answer to Question 1 is "Yes," then what personal liability, if any, would the individual supervisors and chancery clerk have for the Sheriff's actions regarding the inmate canteen fund?
- If the answer to Question 1 is "No," should George County's inmate canteen fund expenditure process be modified, and if so, how?
Brief Response
- While the Sheriff has sole authority to make expenditures from the fund, those expenditures are subject to County oversight and management, including Board approval and chancery clerk execution.
- The response to Question 1 renders this question moot.
- See response to Question 1.
Applicable Law and Discussion
In response to your first question, Section 19-3-81(1), the inmate canteen facility statute, provides as follows:
(1)(a) The board of supervisors of any county is hereby authorized and empowered, in its discretion, to allow the sheriff of such county to operate a facility or facilities to be known as an inmate canteen facility or facilities, the purpose of which is to make available certain goods and other items of value for purchase by inmates confined in the county jail of such county, employees of the county jail and persons visiting inmates or employees. The sheriff of such county shall promulgate rules and regulations for the operation of such a facility.
(b) If the board of supervisors of any county authorizes the sheriff of such county to operate such a facility or facilities as provided in subsection (1) of this section, any funds which may be derived from the operation of an inmate canteen facility or facilities shall be deposited into a special fund in the county treasury to be designated as the "Inmate Canteen Fund." Any monies in the special fund may be expended solely by the sheriff of the county for any educational related expenses, to purchase equipment and supplies and to provide for maintenance of the equipment purchased for the benefit and welfare of the inmates incarcerated in the county jail. The term "supplies" shall not include supplies related to the personal hygiene of inmates.
(emphasis added).
"[T]he Sheriff has sole authority to make expenditures from the fund, in the sound exercise of his discretion and in accordance with the terms of the statute." MS AG Op., Davis at 2 (Mar. 22, 2002). However, because the inmate canteen fund is a special fund housed within the county treasury, "such purchases must be submitted to and made by the purchase clerk on behalf of the official, and the invoices submitted to the county for placement on the claims docket, subject to approval by the board of supervisors." MS AG Op., Lamar at 1 (Dec. 14, 2001).
The chancery clerk is an appropriate county officer to oversee and execute the expenditures of the fund, acting on the Sheriff's request, subject to his spending authority, and with the Board's approval. See Miss. Code Ann. § 19-11-3 (clerk means chancery clerk as clerk for the board of supervisors and county auditor); Miss. Code Ann. § 19-11-13 (chancery clerk shall open and keep a regular set of books); see also Miss. Code Ann. § 19-17-17 (chancery clerk is authorized to examine books of sheriff); Miss Code Ann. § 19-17-7 (chancery clerk must maintain books for all general or special funds) (emphasis added).
In response to your third question, because our answer to Question 1 is more nuanced than a simple "Yes" or "No," we refer you to our response above.
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