reglab/housing_qa huggingface dataset:
MS Code § 25-62-3 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 62 - Disclosure of Personal Information of Section 501(c) Entity|§ 25-62-3. Public agencies prohibited from requiring certain Section 501(c) entities to provide personal information; public agencies prohibited from disclosing personal information in the possession of the agency; exemptions

  Notwithstanding any law to the contrary, and subject to subsection (3), a public agency shall not do any of the following:   Require any entity organized under Section 501(c) of the Internal Revenue Code to provide the public agency with personal information.   If in the possession of personal information, a public agency shall not release, publicize or otherwise disclose that personal information without the express written permission of every identified member, supporter, volunteer or donor of the Section 501(c) entity as well as the Section 501(c) entity that received their membership, support, volunteer time or donations.   Request or require a current or prospective contractor with the public agency to provide the public agency with a list of entities organized under Section 501(c) of the Internal Revenue Code to which it has provided financial or nonfinancial support.     Personal information shall be exempt from disclosure under the Mississippi Public Records Act.   This chapter does not preclude either of the following:   Any lawful warrant for personal information issued by a court of competent jurisdiction; or   A lawful request for discovery of personal information in litigation if both of the following conditions are met:   The requestor demonstrates a compelling need for the personal information by clear and convincing evidence; and   The requestor obtains a protective order barring disclosure of personal information to any person not directly involved in the litigation. As used in this subparagraph, "person" means an individual, partnership, corporation, association, governmental entity or other legal entity.
MS Code § 25-62-5 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 62 - Disclosure of Personal Information of Section 501(c) Entity|§ 25-62-5. Injunctive relief; costs of litigation awarded in judgment rendered

  A person alleging a violation of this chapter may bring a civil action for appropriate injunctive relief.   A court, in rendering a judgment in an action brought under this section, shall award all or a portion of the costs of litigation, including reasonable attorney fees and witness fees, to the complainant in the action if the court determines that the award is appropriate.
MS Code § 25-62-7 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 62 - Disclosure of Personal Information of Section 501(c) Entity|§ 25-62-7. Penalties

 A person who knowingly violates this chapter is guilty of a misdemeanor punishable by imprisonment of not more than ninety (90) days or a fine of not more than One Thousand Dollars ($1,000.00) or both.
MS Code § 25-62-9 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 62 - Disclosure of Personal Information of Section 501(c) Entity|§ 25-62-9. Relation to Mississippi Campaign Finance statutes

 The requirements of this chapter shall not affect any provisions of the Mississippi Campaign Finance statutes provided in Section 23-15-801 et seq.
MS Code § 25-65-1 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-1. Short title

 This chapter shall be known and may be cited as the "Mississippi Internal Audit Act."
MS Code § 25-65-3 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-3. Purpose and application

 The purpose of this chapter is to establish a full-time program of internal auditing to assist in improving university, community/junior college and agency operations, to verify the existence of assets and to identify opportunities for cost savings and revenue enhancement. The university, community/junior college or agency internal audit director shall furnish independent analyses, appraisals and recommendations concerning the adequacy of each university, community/junior college and state agency's systems of internal control, and the efficiency and effectiveness of university, community/junior college and agency management in carrying out assigned responsibilities in accordance with applicable laws, rules and regulations. The internal auditing program shall evaluate and advise the organization in the establishment of controls necessary to accomplish university, community/junior college and agency goals and objectives at reasonable costs. The university, community/junior college or agency internal audit director shall be alert to the possibility of abuse or illegal acts, errors and omissions, and conflict of interest.
MS Code § 25-65-5 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-5. Definitions

 The following words and phrases shall have the meanings ascribed herein, unless the context clearly indicates otherwise:   "University" means and includes Alcorn State University, Delta State University, Jackson State University, Mississippi State University, Mississippi State University Agriculture and Forestry Experiment Station, Mississippi University Cooperative Extension Service, Mississippi State University Forest and Wildlife Research Center, Mississippi State University State Chemical Laboratory, Mississippi University for Women, Mississippi Valley State University, The University of Mississippi, University of Mississippi Medical Center and the University of Southern Mississippi.   "Community/Junior college" means and includes Coahoma Community College, Copiah-Lincoln Community College, East Central Community College, East Mississippi Community College, Hinds Community College, Holmes Community College, Itawamba Community College, Jones County Junior College, Meridian Community College, Mississippi Delta Community College, Mississippi Gulf Coast Community College, Northeast Mississippi Community College, Northwest Mississippi Community College, Pearl River Community College and Southwest Mississippi Community College.   "State agency" means and includes the Department of Finance and Administration, the State Tax Commission, the Department of Education, the State Department of Health, the Department of Mental Health, the Department of Agriculture and Commerce, the Mississippi Development Authority, the Department of Environmental Quality, the Department of Wildlife, Fisheries and Parks, the Department of Corrections, the Division of Medicaid, the Department of Rehabilitation Services, the Department of Public Safety, the Mississippi Employment Security Commission, the Mississippi Department of Information Technology Services, the Public Employees Retirement System, the Mississippi Department of Transportation, the Mississippi Gaming Commission and the Mississippi Department of Human Services.   "Agency head" means an elected official who heads an agency, an executive director or a governing board or commission responsible for heading an agency or a president or chancellor of a university or a president of a community/junior college.   "Agency internal audit director" means the person appointed by the agency head to direct the internal audit function for the state agency. Where consistent with responsibilities described in this chapter, the term agency internal audit director may also be referred to as inspector general, audit director, chief auditor or similar internal audit administrator descriptions.   "Audit committee" means a standing committee external to organization management that collectively has the expertise to provide effective guidance regarding the acquisition and provision of internal audit services and to provide guidance in the provision of those services.
MS Code § 25-65-7 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-7. Specific universities, colleges and agencies included

 The provisions of this chapter shall only apply (a) to the following universities: (i) Alcorn State University, (ii) Delta State University, (iii) Jackson State University, (iv) Mississippi State University, (v) Mississippi State University Agriculture and Forestry Experiment Station, (vi) Mississippi State University Cooperative Extension Service, (vii) Mississippi State University Forest and Wildlife Research Center, (viii) Mississippi State University State Chemical Laboratory, (ix) Mississippi University for Women, (x) Mississippi Valley State University, (xi) The University of Mississippi, (xii) University of Mississippi Medical Center and the (xiii) University of Southern Mississippi; (b) to the following community/junior colleges: (i) Coahoma Community College, (ii) Copiah-Lincoln Community College, (iii) East Central Community College, (iv) East Mississippi Community College, (v) Hinds Community College, (vi) Holmes Community College, (vii) Itawamba Community College, (viii) Jones County Junior College, (ix) Meridian Community College, (x) Mississippi Delta Community College, (xi) Mississippi Gulf Coast Community College, (xii) Northeast Mississippi Community College, (xiii) Northwest Mississippi Community College, (xiv) Pearl River Community College and (xv) Southwest Mississippi Community College; and (c) to the following agencies: (i) the Department of Finance and Administration, (ii) the State Tax Commission, (iii) the Department of Education, (iv) the State Department of Health, (v) the Department of Mental Health, (vi) the Department of Agriculture and Commerce, (vii) the Mississippi Development Authority, (viii) the Department of Environmental Quality, (ix) the Department of Wildlife, Fisheries and Parks, (x) the Department of Corrections, (xi) the Division of Medicaid, (xii) the Department of Rehabilitation Services, (xiii) the Department of Public Safety, (xiv) the Mississippi Employment Security Commission, (xv) the Mississippi Department of Information Technology Services, (xvi) the Public Employees Retirement System, (xvii) the Mississippi Department of Transportation, (xviii) the Mississippi Gaming Commission and (xix) the Mississippi Department of Human Services.
MS Code § 25-65-9 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-9. Internal audit of directors and staff

  Except as otherwise provided by subsection (2) of this section, each university, community/junior college and state agency shall, subject to specific appropriation of available funding, employ an agency internal audit director who shall be appointed by the university president or chancellor, the community/junior college president, elected official or executive director or his counterpart of a state agency without a governing board or commission. The university president or chancellor, the community/junior college president of the agency head shall ensure that the university, community/junior college or agency shall employ, subject to specific funding being appropriated, a sufficient number of professional and support staff to implement an effective program of internal auditing. Compensation, training, job tenure and advancement of internal auditing staff shall be based upon the rules of the State Personnel Board for other business employees in the system. The internal audit organization shall have organizational status outside the agency's staff or line management functions or units subject to audit, and shall be free of operational and management responsibilities that would impair the ability to make independent audits of any aspects of the agency's operations. An agency, university or community/junior college internal audit director may be terminated by the appointing authority in accordance with State Personnel Board rules and regulations for any state employee after a seven (7) day notification period to the State Auditor.   The university president or chancellor, the community/junior college president or agency head of a university, community/junior college or state agency, respectively, may outsource the internal audit function if he determines that it is more cost efficient than establishing the audit personnel and procedures provided in subsection (1) of this section. Internal audit services may not be outsourced to the same firm or individual who performs independent audit or other consulting services to the university, community/junior college or agency.
MS Code § 25-65-11 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-11. Qualifications of internal audit directors

 The university, community/junior college or agency internal audit director shall possess the following qualifications:   A bachelor's degree from an accredited college or university and five (5) years of progressively responsible professional auditing experience as an internal auditor or independent postauditor, electronic data processing auditor or any combination thereof. The auditing experience shall at a minimum consist of audits of units of government or private business enterprises, operating for profit or not for profit; or   A master's degree from an accredited college or university and three (3) years of progressively responsible professional auditing experience as an internal auditor or independent postauditor, electronic data processing auditor or any combination therefor; or   A certificate as a certified internal auditor issued by The Institute of Internal Auditors and three (3) years of progressively responsible professional auditing experience as an internal auditor or independent postauditor, electronic data processing auditor or any combination thereof; or   A certificate as a Certified Public Accountant with at least three (3) years experience.
MS Code § 25-65-13 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-13. Duties of internal audit directors

 The university, community/junior college or agency internal audit director shall:   Report directly to the university president or chancellor, community/junior college president or agency head or deputy university official, community/junior college official or agency head.   Conduct financial, compliance, electronic data processing and operational and efficiency audits of university, community/junior college or agency programs, activities and functions and prepare audit reports of findings.   Review and evaluate internal controls over university, community/junior college or agency programs, accounting systems, administrative systems, electronic data processing systems and all other major systems necessary to ensure accountability of the university, community/junior college or state agency.   Develop long-term and annual audit plans to be based on the findings of periodic documented risk assessments. The plan shall show the individual audits to be conducted during each year and the related resources to be devoted to each of the respective audits. The audit plan shall ensure that internal controls are reviewed on a periodic basis. The plan shall be submitted to the university, community/junior college or agency head for approval and the audit committee for comment. A copy of the approved plan shall be available upon request to the State Auditor or other appropriate external auditor to assist in planning and coordination of any external financial, compliance, electronic data processing or performance audit.   The scope and assignment of the audits shall be determined by the university, community/junior college or internal audit director; however, the university president or chancellor, community/junior college president or head of the agency may at any time direct the internal audit director to perform an audit of a special program, activity, function or organizational unit.
MS Code § 25-65-15 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-15. Auditing standards

 Audits shall be conducted in accordance with the Standards for the Professional Practice of Internal Auditing published by The Institute of Internal Auditors, Inc., and, when required by law, regulation, agreement, contract or policy, in accordance with Government Auditing Standards issued by the Comptroller General of the United States. All audit reports issued by internal audit staff shall include a statement that the audit was conducted pursuant to the appropriate standards.
MS Code § 25-65-17 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-17. Audit reports confidential; production of reports; access to records

  Audit reports shall be confidential but shall be provided on a quarterly basis to the governing board or commission of the university, the community/junior college or the state agency. State agencies without a governing board or commission shall have the quarterly report provided to the Governor and the State Auditor.   When the university, community/junior college or agency internal audit director or a member of his or her staff receives from an individual a complaint or information protected by whistleblower or other legislation, the name or identity of the individual shall not be disclosed without the written consent of the individual, or unless required by law or judicial processes.   The director and the internal audit staff shall have access to all personnel and any records, data and other information of the university, community/junior college or state agency deemed necessary to carry out assigned duties. The university, community/junior college or agency internal audit director shall maintain the confidentiality of any public records that are made confidential by law, and shall be subject to the same penalties as the custodian of those public records for violating confidentiality statutes.
MS Code § 25-65-19 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-19. Submission of report; follow-up and final report

  At the conclusion of each audit, the internal audit director shall submit preliminary findings and recommendations to the person responsible for supervision of the program, activity, function or organizational unit being audited who shall respond in writing to any findings of the internal audit director within forty-five (45) working days or less at the discretion of the university president or chancellor, the community/junior college president or state agency director after receipt of the findings. Such response and, if necessary, the agency internal audit director's response may be included in the final audit report.   University, community/junior college or the agency internal audit director shall submit the final report, which shall be available to the State Auditor upon request, to the head of the university, community/junior college or agency and the State Auditor.
MS Code § 25-65-21 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-21. Corrective actions taken on findings

  No later than six (6) months or less at the discretion of the university president or chancellor, the community/junior college president or state agency director after a financial, compliance, electronic data processing or performance audit is issued, the agency internal audit director shall inform the university president or chancellor, the community/junior college president or the agency head and audit committee of the status of corrective actions taken by the university, community/junior college or agency manager responsible for supervision of the program activity, function or organizational unit audited.   If a follow-up report is issued, the university, community/junior college or agency internal audit director shall submit the report to the head of the university, community/junior college or agency and the audit committee. The follow-up report shall be provided upon request to any member of the Legislature, the State Auditor, the Attorney General, the Governor or other external auditor.
MS Code § 25-65-23 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-23. Roles of state or external auditors and legislative committees

  The state or other external auditor, in connection with planning independent postaudits of the same agency, shall give appropriate consideration to internal audit reports and the resolution of findings therein.   Appropriate legislative committees may inquire into the reasons or justifications for failure of the university, community/junior college or agency to correct the deficiencies reported in internal audits.
MS Code § 25-65-25 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-25. Professional development of internal audit staff; cooperation regarding technical assistance

  The university, community/junior college or agency head shall make available to the internal audit director adequate resources specifically appropriated to ensure the professional development and continuing professional education of the internal audit staff.   The internal audit director shall cooperate with the State Auditor or other external auditor in the exchange of technical assistance and access to current information concerning audit techniques, policies and procedures.
MS Code § 25-65-27 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-27. Review and approval of audits

 The university president or chancellor, the community/junior college president or the agency director shall:   Review and approve the annual internal audit plan and budget, internal and external audit reports, follow-up reports and quality assurance reviews;   Periodically meet with the agency internal audit director to discuss pertinent matters, including whether there are any restrictions on the scope of audits; and
MS Code § 25-65-29 (2020)
2020 Mississippi Code|Title 25 - Public Officers and Employees; Public Records|Chapter 65 - Agency, University and Community/Junior College Internal Auditing Program|§ 25-65-29. State Interagency Internal Audit Forum

 A State Interagency Internal Audit Forum may be established and composed of agency internal audit directors. The annual report may include a comparison of the annual audit plan for the year with the actual audit report issued and an explanation for any differences. The purpose of the forum will be to promote the exchange of communication, to identify professional development needs and/or conduct or coordinate training programs, to share audit techniques and approaches, and to address ways to improve agency operations and systems of internal control. The forum will elect officers from its membership and may meet periodically throughout the year.