MS Code § 65-1-149 (2020)
2020 Mississippi Code|Title 65 - Highways, Bridges and Ferries|Chapter 1 - Transportation Department|Article 1 - In General|§ 65-1-149. Annual reports of transportation commission; commissioner's reports; administrative budget; post audit of funds expended and programs projected

 The Mississippi Transportation Commission shall file a detailed annual report with the Governor, Department of Finance and Administration, Secretary of the Senate, Clerk of the House of Representatives, and each member of the Senate and the House of Representatives requesting one, by January 15 of each year showing by county the construction and maintenance work in progress, the cost of each project with an indication of specific cost incurred and expenses paid during the fiscal year reported, a list of contracts let, a summary of the bids received, and the name and address of the contractor to whom the contract was awarded in each case. The annual report of the Transportation Commission shall also contain all receipts and disbursements during the preceding fiscal period and an estimate of the receipts for not less than the next fiscal period, plus the average cost of maintenance of each general type of road and the average cost of construction of the various types of surface. Any information and recommendations, including proposed legislation which in the opinion of the commission is needed, shall be contained in said report, in addition to any other required by law to be in the annual report of every department, agency or institution.   In addition to the report hereinabove required, there shall be presented, by January 15 of each year to the Senate Highways and Transportation Committee and to the House Transportation Committee, a report on the projected projects for the next three (3) years outlined in detail sufficient enough to facilitate an accurate assessment of such projects by such committees.   The Transportation Commission shall adopt a complete, detailed and itemized budget based on information as required by the Legislative Budget Office, which budget shall not exceed a reasonably anticipated income of the commission for the succeeding fiscal year, and the essential features of such budget shall be spread at large on the minutes of the commission. A copy of the detailed budget shall be filed with the Legislative Budget Office and the Department of Finance and Administration and shall cover all anticipated expenditures for the ensuing fiscal year. The commission shall not make expenditures in excess of its published budget or any item thereof without written notice to the Legislative Budget Office and prior approval of the Department of Finance and Administration, except in case of extraordinary, unusual or unprecedented occurrences arising by reason of unforeseen events, floods, hurricanes or other Acts of God or force majeure, in which event, upon the declaration of emergency and necessity spread at large upon the minutes, appropriate and necessary emergency expenditures may be made.   The books and accounts of the Mississippi Department of Transportation shall be audited at the end of each fiscal year by the State Auditor. A copy of the audit shall be filed with the Governor, the State Auditor, the Legislative Budget Office, the Department of Finance and Administration, and a copy kept on file in the office of the Transportation Commission. The audit should be so segregated that it shall show in detail the expenditures of the Transportation Department for the period involved.