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 described a process in which the sheriff or his representative explains canteen-fund expenditures to the Board of Supervisors, which approves them on the minutes. A county employee prints the check, the chancery clerk signs it, and the purchase clerk checks compliance with public purchasing law. The sheriff questioned whether those steps were necessary because the statute says the fund "may be expended solely by the sheriff." The county asked whether the sheriff must have sole control of the fund's separate checking account and whether its process should change.

The AG said the sheriff has sole authority to make expenditures within the statute's limits, while those expenditures remain "subject to County oversight and management, including Board approval and chancery clerk execution." It quoted an earlier opinion requiring purchases through the purchase clerk and invoices on the claims docket, subject to Board approval. It also called the chancery clerk an appropriate officer to oversee and execute expenditures at the sheriff's request.

The AG gave a qualified answer to the checking-account question. On whether George County should modify its process, it referred the county to that answer without endorsing every step of the process it had described.

What this means for you

If you are a Mississippi county sheriff frustrated with canteen-fund procedures

The opinion reads the statute's "sole" spending language alongside county financial controls. The sheriff has sole authority to make fund expenditures in the sound exercise of discretion and within the statutory limits. The AG says purchases must be made through the purchase clerk, invoices placed on the claims docket for Board approval, and the chancery clerk may oversee and execute expenditures at the sheriff's request.

The canteen fund is a special fund in the county treasury. The opinion treats the sheriff's spending authority as subject to the county's oversight and management.

If you serve on a Mississippi Board of Supervisors

The AG says canteen-fund expenditures are subject to "County oversight and management, including Board approval." It quotes an earlier opinion saying invoices go on the county claims docket, "subject to approval by the board of supervisors." The opinion does not specify the scope of that review or resolve a particular disagreement between the Board and sheriff.

If you are a chancery clerk

The opinion calls the chancery clerk an appropriate officer to oversee and execute canteen-fund expenditures, acting at the sheriff's request, subject to his spending authority and with Board approval. It cites statutes concerning the clerk's county accounting duties and authority to examine the sheriff's books. It does not define a narrower review standard for the clerk.

If you are a county purchase clerk

The AG quotes an earlier opinion requiring canteen-fund purchases to be "submitted to and made by the purchase clerk on behalf of the official." The county's description also says its purchasing clerk checks compliance with public purchasing law.

If you are a county attorney advising on canteen-fund procedure

The opinion identifies these roles:

• Sheriff: sole authority to make expenditures within the canteen statute's terms.
• Purchase clerk: purchases submitted to and made by the clerk on the sheriff's behalf.
• Board of Supervisors: approval of claims placed on the docket.
• Chancery clerk: an appropriate officer to oversee and execute expenditures at the sheriff's request, with Board approval.

The opinion does not answer the county's third question with a specific set of changes to George County's process. It refers the county back to its answer about the sheriff's authority and county oversight.

Common questions

Q: Does the sheriff get a separate checking account for the canteen fund that only he can access?
A: The AG gives a qualified answer rather than directing who must control the separate account. The sheriff has sole authority to make expenditures within the statute's terms, but the fund remains in the county treasury and expenditures are subject to county oversight, Board approval, and chancery clerk execution.

Q: What does "may be expended solely by the sheriff" actually mean?
A: The AG says the sheriff has sole authority to make expenditures "in the sound exercise of his discretion and in accordance with the terms of the statute." It also says the purchase clerk makes the purchases on the official's behalf, with invoices on the claims docket for Board approval.

Q: What role does the Board of Supervisors have in canteen-fund spending?
A: The AG says expenditures are subject to county oversight and management, including Board approval. It does not define the scope of Board review of a proposed purchase.

Q: What happens if the sheriff and the Board disagree on whether a purchase is appropriate?
A: The opinion does not resolve that dispute. It identifies the sheriff's sole spending authority within the statute's limits and the requirement for Board approval, without saying how a disagreement over a particular purchase should be decided.

Q: Can the sheriff sign checks himself?
A: The AG calls the chancery clerk an appropriate officer to oversee and execute expenditures at the sheriff's request, with Board approval. It does not separately rule on whether the sheriff may sign a check.

Q: Is George County's existing procedure (sheriff explains, Board approves, county employee prints check, chancery clerk signs, purchase clerk verifies) correct?
A: The AG did not expressly approve or reject every step George County described. Asked whether the county should modify its process, the AG referred it to the qualified answer on the sheriff's authority, county oversight, Board approval, and chancery clerk execution.

Background and statutory framework

Section 19-3-81 authorizes a county Board of Supervisors to allow the sheriff to operate an inmate canteen facility. It requires proceeds in a special fund in the county treasury and says money in that fund "may be expended solely by the sheriff" for specified inmate-related purposes. The opinion reads that provision alongside the county purchasing and accounting requirements it quotes and cites.

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 rests on statutes concerning the clerk's county accounting duties and authority to examine the sheriff's books. The AG concludes that the clerk is an appropriate officer to oversee and execute expenditures at the sheriff's request, subject to the sheriff's spending authority and Board approval.

The opinion does not draw a complete line between the sheriff's discretion and the Board's authority when they disagree over a proposed purchase.

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

1. 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?
2. 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?
3. 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

1. 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.
2. The response to Question 1 renders this question moot.
3. 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