reglab/housing_qa huggingface dataset:
MS Code § 7-7-40 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-40. Authority of State Fiscal Officer to approve escalations in budgets

 The State Fiscal Officer shall have the authority to approve escalations in a budget using special funds pursuant to specific authorization stated in an appropriation bill. Upon written documentation submitted by an agency head, the State Fiscal Officer shall also have the authority to approve escalations to a budget using donated or endowment funds designated for a specific purpose and using insurance proceeds as a result of damage to state property. Such escalations may not exceed the amount of such donated or endowment funds or insurance proceeds.
MS Code § 7-7-41 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-41. Rules and regulations

 The State Fiscal Officer may promulgate such regulations and procedures as he may deem necessary in regard to preauditing and postauditing claims and issuing warrants covering payments for construction contracts entered into by the Mississippi Department of Transportation, the Department of Finance and Administration, the State Department of Education, or by any other agency now existing or hereafter created, having control and supervision of the awarding and payment of construction contracts.   The State Fiscal Officer shall prescribe rules and regulations concerning the preauditing and postauditing of claims and the issuance of warrants and other forms of payments for all departments, institutions and agencies of the state, more particularly those coming within the provisions of Sections 7-9-41 and 7-9-43, after full discussion with the fiscal officers thereof, to the end that the most efficient overall state accounting system may be maintained. Such regulations, however, shall be of such nature and application that the State Fiscal Officer shall be able to maintain adequate records in his books of accounts of all fiscal operations of the state, and in no event shall the regular audit of the transactions of such departments, institutions and agencies by the State Department of Audit be suspended.
MS Code § 7-7-42 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-42. Limitation of time for payment of warrants

 Any State of Mississippi warrant issued by the State Fiscal Officer against any fund in the State Treasury which has not been presented to the State Treasurer for payment within one (1) year after the last day of the month in which it was originally issued, shall be null and void, the obligation thereafter shall be unenforceable and the State Fiscal Officer shall not issue an additional warrant.   The State Fiscal Officer is authorized and directed to cancel all outstanding warrants over one (1) year old at the end of each month and shall notify the State Treasurer who shall remove such warrants from his list of outstanding warrants.   The State Fiscal Officer shall transfer the funds reflected by the cancellation of the warrant to the Abandoned Property Fund authorized by Section 89-12-37 of the Unclaimed Property Division of the State Treasury where the funds shall remain for five (5) years. After five (5) years, if the funds are unclaimed, the State Treasurer shall transfer the funds back to the original source of funds.   This section is applicable to warrants issued on and after January 1, 2000.
MS Code § 7-7-43 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-43. Warrants not to be issued to state's debtors; notice for state tax claim; liability for disregard of notice

  The State Fiscal Officer, any chancery or city clerk, or the fiscal officer of any county or separate school district, institution of higher learning, state college, university or state community college, shall not issue any warrant upon any allowance made to, or claim in favor of, any person, his agent, or assignee who shall be indebted to the state, or against whom there shall be any balance appearing in favor of the state; but such officer shall allow such debtor a credit on his account for such allowance or claim.   For state tax claims, the Tax Commissioner is required to furnish the appropriate fiscal officer with notice that state taxes have not been paid. This notice shall serve as a stop order upon any allowance made to, or claim in favor of, any person, his agent, or assignee who shall be indebted to the state, or any political subdivision thereof, or against whom there shall be any balance appearing in favor of the state or any political subdivision thereof. Disregard of the stop order notice shall create a personal liability against such fiscal officer for the full amount of state taxes due, plus interest and penalty.
MS Code § 7-7-45 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-45. Financial reports

 The State Fiscal Officer shall be required to make the following reports:   The State Fiscal Officer shall, within sixty (60) days after the adjournment of the Legislature, prepare and furnish to the State Auditor a full statement of all moneys expended at such session, specifying the items and amount of each item, and to whom and for what paid, in order that the Auditor may publish the amounts of all appropriations, all as prescribed by Section 113 of the Constitution. Sufficient copies of the report shall be made available to members of the Legislature, state officials, departments, institutions and agencies of the state government, as may be requested by such individual or department; and such others are to be made available for distribution as the State Fiscal Officer or Governor may determine.   The State Fiscal Officer shall, within fifteen (15) days after the commencement of every regular session of the Legislature, make to it a special report on the fiscal affairs of the state as of January 1 of the then current year.   The State Fiscal Officer shall prepare the comprehensive annual financial report as provided for in Section 27-104-4.   In addition to the other reports herein required, it shall be the duty of the State Fiscal Officer to have available in the State Fiscal Officer's office, for the use of the Governor, the Legislature, the Legislative Budget Office and any other persons, daily reports of each fund account which the State Fiscal Officer is required to maintain, showing thereon balances brought forward, receipts to date, net expenditures to date, the unexpended balances, the amount of unpaid purchase orders, and the unencumbered balances. In addition thereto, the State Fiscal Officer shall be required to have available in its office reports of appropriation accounts, showing thereon the amount appropriated for each purpose, the amount of warrants issued to date, the unexpended appropriation balance, the amount of unpaid purchase orders, and the unencumbered appropriation balance for each such account.   Nothing herein shall be construed as preventing the State Fiscal Officer from making such other financial reports, and at such other time as it may deem advisable or for the best interests of the state; nor shall this section be construed as authority for discontinuing any other reports required by law. The cost of printing such reports of the State Fiscal Officer, as required herein, shall be paid from the appropriation made for that purpose.
MS Code § 7-7-47 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-47. Regulations and forms

 The State Fiscal Officer shall prescribe all regulations and shall prescribe uniform forms that he deems necessary for the performance of the duties required by Sections 7-7-1 through 7-7-65.
MS Code § 7-7-49 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-49. Purpose and intent of Sections 7-7-1 through 7-7-65

 The purpose and intent of Sections 7-7-1 through 7-7-65 is hereby declared to be the establishment and maintenance of a modernized and efficient General Accounting Office for the State of Mississippi so that there may be available at all times therein all pertinent information of a fiscal nature concerning the operation of the state government. While the State Fiscal Officer is hereby charged with the primary responsibility of establishing and maintaining such office and making available the information contemplated herein, he is to work in conjunction with other state agencies, not injuring the normal functions thereof, in arriving at the desired end. Full cooperation and cohesive effort is hereby declared to be essential by and between the State Fiscal Officer, the State Treasurer, the Legislative Budget Office, the State Department of Audit, the State Tax Commission, and all other state departments, institutions and agencies, in order that the full purpose and intent of the cited sections may be effected.
MS Code § 7-7-51 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-51. Procurement and installation of necessary machines and equipment

 The State Fiscal Officer is hereby given the authority, and it shall be his duty, to procure on competitive bids and install or have installed all machines, equipment, records and other things necessary for the performance of the duties imposed upon the State Fiscal Officer by Sections 7-7-1 through 7-7-65. Such machines and equipment as are to be purchased shall be purchased in full compliance with the laws of the state pertaining thereto and, if in the discretion of the State Fiscal Officer, it is to the best interests of the state, he may rent certain machines and equipment.
MS Code § 7-7-53 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-53. Bureau of Capitol Facilities to provide office space

 It shall be the duty of the Bureau of Capitol Facilities, acting under the authority given by Section 29-5-3, to provide sufficient office space for the office of the State Fiscal Officer, including the amount required for filing and storage, although the space for the filing and storage of invoices, statements, bills, and other papers and documents of such nature, held for more than two (2) years after the date of issuance, may not be required to be furnished.
MS Code § 7-7-55 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-55. Accounts to be kept with counties, districts, and municipalities

 The State Fiscal Officer shall maintain accounts to show the name of every county, school district, municipality and every other district of any kind or character receiving funds from the state, in such manner that there may be ascertained therefrom the amounts of state funds appropriated or otherwise contributed thereto. Where reports are necessary from other departments of state government in order for the State Fiscal Officer to do this, the State Fiscal Officer may require such departments to make such reports in the manner and at the times he may prescribe.
MS Code § 7-7-57 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-57. Issuance of duplicate warrants

 Upon satisfactory proof being presented to the State Fiscal Officer that any warrant drawn by the State Fiscal Officer upon the State Treasury has been lost or destroyed before having been paid, the State Fiscal Officer may issue a duplicate therefor upon a bond being executed by the State Fiscal Officer with such security as is approved by him, payable to the state in the penalty of double the amount of the warrant, and conditioned to save harmless the state from any loss occasioned by the issuing of the duplicate warrant, together with an affidavit relating the circumstances under which said warrant was lost or destroyed.
MS Code § 7-7-59 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-59. Petty cash funds

 A reasonable petty cash fund shall be allowed each state department, institution, board, commission or other agency if, in the judgment of the State Fiscal Officer, such is necessary for the proper operation of the fiscal affairs thereof. The amount of such petty cash fund shall be fixed by the State Fiscal Officer in each case, but these funds shall be reimbursed only upon vouchers audited by the State Fiscal Officer. It shall not be lawful for any petty cash fund to be used for cashing checks or otherwise advancing funds to any officer or employee of any state department or agency.   The State Fiscal Officer may by regulation provide for the establishment of commercial bank accounts by any state agency, which shall serve as the depository for self-generated funds and custodial funds not required by law to be deposited in the State Treasury. The regulations may provide for such accounts to be used for disbursements not required to be made by warrants on the State Treasury. Each such account established shall have a maximum balance to be fixed by the State Fiscal Officer. All such accounts shall bear interest. For self-generated funds, the interest shall be deposited in the General Fund and for custodial funds, the interest shall be deposited in the custodial bank account. The State Auditor shall test for compliance with this section in any postaudit, and may, after notice and hearing, levy a civil penalty not to exceed One Thousand Dollars ($1,000.00) for any violation hereof. The auditor shall annually report all violations of this section to the Governor and the Legislature.
MS Code § 7-7-60 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-60. Petty cash funds for offices within county, municipality, or board of education

 A petty cash fund for offices within the county, municipality or board of education may be established in accordance with regulations set forth by the State Auditor's office.
MS Code § 7-7-61 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-61. Seal of the office

 The seal used by the State Fiscal Officer shall be the seal prescribed by Section 126 of the Mississippi Constitution. The seal is to be impressed, or printed, upon the face of every disbursement warrant issued by the State Fiscal Officer.
MS Code § 7-7-63 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-63. Preservation of books and records

 The State Fiscal Officer shall carefully keep and preserve the books, records, papers and other things belonging to the General Accounting Office. Invoices, statements, bills and other papers of such nature may be disposed of in accordance with approved records control schedules. No records, however, may be destroyed without the approval of the Director of the Department of Archives and History.
MS Code § 7-7-65 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-65. Books open for inspection

 The State Fiscal Officer shall submit the accounts and records of the General Accounting Office to the inspection of any member of the Legislature or the Governor when required.
MS Code § 7-7-67 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-67. Investigation of fiscal officers and depositories

 It shall be the duty of the state auditor to investigate the books, accounts, and vouchers of all fiscal officers and depositories of the state and of every county, levee board, and taxing district of every kind, and to sue for, collect, and pay over all money improperly withheld by such fiscal officer or depository. He has the power to sue and right of action against all such officers and depositories and their sureties to collect any such moneys; but if the delinquency appears by a correct open account on the books of the proper accounting officer or depository, the right of the state auditor to sue shall arise only after he has given thirty (30) days' notice to the delinquent officer or depository to pay over the amounts and he fails to do so. If he shall examine the books, accounts, and vouchers of any fiscal officer or depository of the state, county, levee board, or taxing district of any kind and find them correct, he shall give a certificate to that effect to such officer and to the board of supervisors of the proper county, or to the proper levee board, or other taxing district.   The state auditor may, in his discretion, also investigate the books, accounts, and vouchers of any municipality, even though such investigation and inspection has been made by a certified public accountant or an accounting firm; and the state auditor shall have the same authority and powers regarding such municipal inspections as granted herein regarding any other investigation.
MS Code § 7-7-69 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-69. Examination of records of various boards

 It shall be the further duty of the state auditor and he shall have the authority to examine the records, minutes, and allowances of the various boards of supervisors, drainage boards, and all other boards empowered to make allowances of public money under the laws of the state. He shall give notice to such boards of any errors in accounting, of funds credited to any erroneous account, and of funds in public treasuries to an erroneous account; and unless such board shall within thirty (30) days correct such errors or omissions, the members thereof shall be guilty of misfeasance of office and punished accordingly. Should the state auditor discover that any of the boards mentioned in the preceding parts of this section have appropriated any money to the purpose not authorized by law, he shall have authority to bring suit for the amount of such illegal allowance or allowances against the members of such board voting for such illegal allowance on their official bond and against the party receiving such allowance. In the event of recovery, he shall be entitled to recover the amount due, which shall be paid into the fund to which it is due; and he may assess a penalty thereon not to exceed twenty percent (20%), which shall be paid into the general fund in the state treasury.
MS Code § 7-7-71 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-71. Examination of records of public officers

 The state auditor, in the discharge of the official duties imposed upon him by Sections 7-7-67 through 7-7-79, shall have full power and authority to examine and investigate the books, records, papers, accounts, and vouchers of any state, county, municipal, or other officer.
MS Code § 7-7-73 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-73. Embezzlement by public officer or employee

 When the state auditor shall have reason to believe that a public officer or employee has embezzled any public funds, he shall notify the governor and the proper district attorney, and shall attend the trial as a witness for the state, if necessary.
MS Code § 7-7-75 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-75. Suits by state auditor

 All suits by the state auditor under the provisions of Sections 7-7-67 through 7-7-79 shall be in his own name for the use of the state, county, municipality, levee board, or other taxing district interested; and he shall not be liable for costs, and may appeal without bond. Such suits may be tried at the return term and shall take precedence over other suits.
MS Code § 7-7-77 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-77. Settlement and accounting for moneys collected

 The state auditor shall settle with the proper officers and pay over all moneys collected by him under the provisions of Sections 7-7-67 through 7-7-79 as required by law. He shall make a report to the state treasurer at the end of the fiscal year, giving a full account of all said collections by him during the preceding fiscal year, and of whom and on whose account collected. For a failure to render such account and settle and pay over all such collections made by him as required by law, the state auditor shall be suspended from office by the governor in the same manner as in the case of a defaulting state treasurer.
MS Code § 7-7-79 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 1 - State Fiscal Officer|§ 7-7-79. Reports of operation

 The state auditor shall make a detailed account of the operation of Sections 7-7-67 through 7-7-79 to the governor once each year, and to the legislature at each regular session.
MS Code § 7-7-201 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 3 - Department of Audit|§ 7-7-201. Department of audit created

 A department of audit is hereby established under the supervision of the State Auditor. He shall exercise such powers and perform such duties incident to the organization and function of the department as are set forth in the subsequent sections of this article.
MS Code § 7-7-202 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 3 - Department of Audit|§ 7-7-202. Offices of department; office hours; official seal

 The State Auditor shall keep the office of the department at the seat of the government and shall keep it open Monday through Friday of each week for at least eight (8) hours each day. The State Auditor may establish satellite offices at other locations in the state. The State Auditor is authorized to prepare and use an official seal.
MS Code § 7-7-203 (2020)
2020 Mississippi Code|Title 7 - Executive Department|Chapter 7 - State Fiscal Officer; Department of Audit|Article 3 - Department of Audit|§ 7-7-203. State Auditor to appoint director for financial and compliance division, director for investigations division and other employees as necessary to carry out duties of auditor

 The State Auditor shall appoint a director for the financial and compliance division and a director for the investigations division of the department. The director of the financial and compliance division shall be a certified public accountant of recognized executive ability and thoroughly familiar with the laws of the state in relation to the financial administration of the public offices thereof. The director of the investigations division shall be a certified law enforcement officer of recognized executive ability and shall be thoroughly familiar with the laws of the state in relation to the financial administration of the public offices thereof.   The State Auditor may appoint deputy auditors; employ attorneys, certified public accountants and other assistants; or contract for any services necessary to carry out the provisions of this article.