76-15-315. Administrative functions of supervisors. (1) The supervisors may employ a secretary and other officers, agents, and employees, permanent and temporary, that they may require and shall determine their qualifications, duties, and compensation.

(2) The supervisors may delegate to their presiding officer, to one or more supervisors, or to one or more agents or employees powers and duties that they consider proper.

(3) The supervisors shall furnish to the department copies of ordinances, rules, orders, contracts, forms, and other documents that they adopt or employ and other information concerning their activities that may be required in the performance of their duties under this chapter.

(4) The supervisors shall:

(a) provide for the execution of surety bonds for all employees and officers who are entrusted with funds or property;

(b) provide for the keeping of a full and accurate record of all proceedings and of all resolutions, regulations, and orders issued or adopted; and

(c) provide for an annual audit of the accounts of receipts and disbursements.