Winter Storm Response

Winter Storm Response: Emergency Operations Resource for Counties

As counties across Mississippi continue responding to the current winter storm, we are sharing the Mississippi Emergency Accountability Plan for Local Governments issued by the Mississippi Office of the State Auditor to help support your ongoing emergency response efforts.

The winter storm is creating conditions that may require rapid decision-making, emergency procurement, and deployment of county personnel and equipment. This document serves as a helpful reference for counties during emergency situations. It outlines key statutory requirements counties must follow during emergency operations and a clear framework to ensure all counties remain fully compliant with state law while protecting eligibility for state and federal reimbursement.

We encourage counties to review this information as needed while responding to weather-related impacts.

We appreciate the efforts you are taking to help ensure the safety of all.

Thank you for your leadership and dedication as you navigate these conditions. We are thinking of you and wish everyone a safe and careful response.

If your county needs assistance, guidance, or help navigating resources during this time, please do not hesitate to reach out to MAS staff.

MAS Staff Directory

Emergency Accountability Plan Link

State Auditor – Emergency Accountability Plan for Local Governments

Please click the blue button below to view Emergency Accountability Plan for Local Governments

Emergency Accountability Plan

What Counties Should Do Now

Review the attached Auditor guidance with department heads
Maintain logs for labor, equipment, materials, and contracts
Ensure emergency actions are being documented daily
Retain all receipts, invoices, quotes, and procurement notes
Coordinate damage reporting through your EMA

Key Reminders from the State Auditor's Guidance

Emergency purchasing is allowed, but documentation still matters.

Counties should document the nature of the emergency, what was purchased or contracted for, from whom, and the cost. Emergency purchases should be reported to the governing authority and entered into the board minutes.

Competitive bidding requirements may be waived in emergencies, but decisions should be justified.

When possible, counties should seek quotes or pricing information. If competition cannot be obtained due to emergency conditions, counties should document why and proceed in a reasonable manner.

Work on private property is limited to specific emergency purposes.

Counties may enter private property to remove debris or address conditions that pose a threat to public health or safety, as authorized under emergency statutes. Actions should be necessary, reasonable, and tied directly to the emergency.

Good records protect future reimbursement and audit outcomes.

State and federal agencies rely on clear documentation of emergency activities, including purchases, contracts, equipment usage, and work performed. Maintaining organized records during response efforts helps ensure eligibility for reimbursement after the event.

Emergency authority does not eliminate legal and constitutional responsibilities.

Even during declared emergencies, counties remain subject to constitutional and statutory limitations related to expenditures, conflicts of interest, and use of public funds.