reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 7-7-27 - Filing claims or invoices of purchases, services, etc.; waiver of certification that goods or services received under certain circumstances

(1)
Except as provided otherwise in subsection (2) of this section, all claims against the state as the result of purchases, services, salaries, travel expense, or other encumbrances made or liabilities incurred by any officer, department, division, board, commission, institution or other agency of the state authorized to incur such obligations, whether as the result of the issuance of purchase orders, as hereinabove provided, or not, shall be filed with, certified and approved by the agency incurring such obligation pursuant to rules and regulations established by the Department of Finance and Administration. These rules and regulations shall set forth certain circumstances where certification by the approving officers that the goods and services have been received or performed may be waived by the Department of Finance and Administration. Such waivers may pertain to, but should not be limited to, service contracts of limited time periods for lease of office space and equipment, computer software and subgrantee disbursements under federal grant programs.
(2)
The Board of Trustees of State Institutions of Higher Learning and the local board of trustees of a community or junior college shall adopt rules and regulations for institutions under their governance for the waiver of certification that goods or services have been received or performed. These rules and regulations shall be consistent with those established by the Department of Finance and Administration under subsection (1) of this section.
Codes, 1942, § 3852-14; Laws, 1962, ch. 483, § 14; Laws, 1984, ch. 488, § 103; Laws, 1989, ch. 532, § 12; Laws, 1990, ch. 323, § 1; Laws, 1990, ch. 387, § 1; Laws, 1994, ch. 391, § 3; Laws, 2012, ch. 445, § 1, eff. 7/1/2012.
Amended by Laws, 2014, ch. 492, HB 433, 1, eff. 4/15/2014.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 7-7-29 - Requisitions or requests for payment of invoices

No requisitions or requests for payment drawn against any funds in the Treasury shall be issued by any state agency, official or other person except on forms to be prescribed by the State Fiscal Officer; and none may be presented by the agency, official or other person to any claimant, but all shall be forwarded to the State Fiscal Officer, together with the invoice or invoices covering same, as herein prescribed. The form of all requisitions shall be such as to prevent their being cashed by a bank or other institution, agency or person, it being the intention of the Legislature herein to prevent the payment of state funds to any claimant except upon state warrants regularly and legally issued by the State Fiscal Officer after he shall have submitted the claim to regular audit, examination and verification, as prescribed herein. Payments may be made to claimants on electronic funds transfers without a state warrant as provided under Section
7-9-14
. The Department of Human Services and any other agencies meeting the requirements of Sections
7-9-41
and
7-9-43
, wherein provision is made in certain cases for the withdrawal of funds from the Treasury in lump sums on State Fiscal Officer warrants, shall not be deemed to be in violation of the provisions of this section.
Codes, 1942, § 3852-15; Laws, 1962, ch. 483, § 15; Laws, 1984, ch. 488, § 104; Laws, 1989, ch. 532, § 13; Laws, 1994, ch. 391, § 4, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 7-7-31 - Payroll requisitions

Notwithstanding the provisions of Sections
7-7-27
and
7-7-29
, it shall not be necessary that a separate statement, invoice or requisition shall be issued for each person on payrolls for salaries and wages of state employees. Regular forms to be prescribed by the State Fiscal Officer shall be used, covering all employees but listing each name separately and giving all pertinent information such as gross salary, the various withholdings, and the net salary, together with such other information as the State Fiscal Officer may require.
Codes, 1942, § 3852-16; Laws, 1962, ch. 483, § 16; Laws, 1984, ch. 488, § 105; Laws, 1989, ch. 532, § 14, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 7-7-33 - Pre-audit of claims

The State Fiscal Officer shall issue disbursement warrants upon satisfactory pre-audit as prescribed by standards and procedures established by the State Fiscal Officer in consultation with the State Auditor's office. Such standards and procedures shall include examination of the bill, invoice, account, payroll or other evidence of the claim, demand or charge and determination that the expenditure or disbursement is regular, legal and correct, and that the claim, demand or charge has not been previously paid. In order to ascertain that goods have been received or services rendered, the State Fiscal Officer may require such evidence as the circumstances may demand. If the expenditure or disbursement is proper, the State Fiscal Officer shall approve the same; otherwise, the State Fiscal Officer shall withhold approval. In order that such regularity and legality may appear, the State Fiscal Officer may return the claim to the department, institution or agency against which the same was issued for correction or amendment and may, by general rule or special order, require such certification or such evidence as the circumstances may demand.
Codes, 1942, § 3852-17; Laws, 1962, ch. 483, § 17; Laws, 1984, ch. 488, § 106; Laws, 1989, ch. 532, § 15, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 7-7-35 - Issuance of warrants for payment of claims; exception for electronic transfer of funds

(1)
After the allowance of any claim which is payable out of the State Treasury under any of the provisions of Sections
7-7-1
through
7-7-65
, a warrant shall be issued for the sum to be paid, except as otherwise provided in Section
7-9-14
. A register of all warrants so issued shall be kept by the State Fiscal Officer and a duplicate register shall be kept for the State Treasurer, which duplicate register shall be duly attested to by the State Fiscal Officer, or the employees he may designate for that purpose, and be filed daily with the said Treasurer, or at such periods during the day as may be necessary. All warrants on the Treasurer shall be signed by the State Fiscal Officer, as required elsewhere in these statutes, or by such employees as he may designate for that purpose. Such signature may be made by means of such mechanical or electrical device as the State Fiscal Officer may select, after the same shall have been approved by the State Fiscal Officer. Such device shall be safely kept so that no one shall have access thereto except the State Fiscal Officer and such employees as may be authorized to sign warrants as herein provided. All such warrants shall be delivered by mail, or by messenger, or by personal service to the officer, department, institution or agency against which the claim involving the issuance of such warrant was made, and shall be delivered therefrom to the claimant.
(2)
Periodically, such warrants of each department, institution or agency shall be mailed or handed directly to the claimant by someone other than the person preparing the requisition for payment in accordance with the control procedures established by the department, institution or agency. The State Fiscal Officer, at his discretion, may mail or deliver directly to the claimant the warrants for any department, institution or agency, or verify by some other means that delivery was made to the claimant.
Codes, 1942, § 3852-18; Laws, 1962, ch. 483, § 18; Laws, 1983, ch. 355, § 2; Laws, 1984, ch. 488, § 107; Laws, 1989, ch. 532, § 16; Laws, 1994, ch. 391, § 5, eff. 7/1/1994.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 7-7-37 - Warrants; to whom payable

The State Fiscal Officer shall write warrants payable to the order of the person, firm, institution or agency entitled thereto for all monies which, by law, are directed to be paid out of the Treasury.
Codes, 1942, § 3852-19; Laws, 1962, ch. 483, § 19; Laws, 1984, ch. 488, § 108; Laws, 1989, ch. 532, § 17, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 7-7-39 - Warrants to be drawn within appropriation or budget

The State Fiscal Officer shall not draw warrants without, or in excess of, appropriations of money for the purpose, except in those cases specifically provided for by law; nor shall the State Fiscal Officer draw warrants against budgeted funds until notified by certification that the budget for the current allotment period of the fiscal year for the department, institution, or agency concerned is in compliance with the appropriation, and the amount of the approved budget has been set up in the State Fiscal Officer's records; nor shall the State Fiscal Officer draw warrants in excess of the amount so budgeted and approved, nor shall the State Fiscal Officer draw any warrant in excess of the cash balance then available in the particular fund against which the warrant is chargeable unless the warrant is to be drawn against federal programs in which federal funds are receipted based upon policies and procedures as established by the State Fiscal Officer or in other situations as deemed necessary by the State Fiscal Officer.
Codes, 1942, § 3852-20; Laws, 1962, ch. 483, § 20; Laws, 1970, ch. 517, § 1; Laws, 1984, ch. 488, § 109; Laws, 1989, ch. 532, § 18; Laws, 1992, ch. 359, § 1; Laws, 2012, ch. 397, § 1, eff. 7/1/2012.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Laws, 1989, ch. 532, § 66; Laws, 2000, ch. 393, § 1, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-21; Laws, 1962, ch. 483, § 21; Laws, 1984, ch. 488, § 110; Laws, 1989, ch. 532, § 19; Laws, 2000, ch. 477, § 1, eff. 7/1/2000.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Laws, 1974, ch. 409; Laws, 1984, ch. 488, § 111; Laws, 1989, ch. 532, § 20; Laws, 2000, ch. 501, § 1, eff. 4/27/2000.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 7-7-43 - Warrants not to be issued to state's debtors; notice for state tax claim; liability for disregard of notice

(1)
Except as otherwise provided in this section, 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.
(2)
For state tax claims, the Commissioner of Revenue 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 or order for the lesser amount provided in Section
27-7-45(2)(b)
, as the case may be, 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 order notice shall create a personal liability against such fiscal officer for the full amount of state taxes due, plus interest and penalty.
Codes, 1942, § 3852-22; Laws, 1962, ch. 483, § 22; Laws, 1984, ch. 488, § 112; Laws, 1989, ch. 532, § 21; Laws, 1993, ch. 563, § 1, eff. 7/1/1993.
Amended by Laws, 2023, ch. 438, HB 1169,§ 2, eff. 7/1/2023.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 7-7-45 - Financial reports

The State Fiscal Officer shall be required to make the following reports:
(a)
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.
(b)
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.
(c)
The State Fiscal Officer shall prepare the comprehensive annual financial report as provided for in Section
27-104-4
.
(d)
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.
Codes, 1942, § 3852-23; Laws, 1962, ch. 483, § 23; Laws, 1970, ch. 518, § 1; Laws, 1984, ch. 488, § 113; Laws, 1986, ch. 499, § 3; Laws, 1989, ch. 532, § 22, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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
.
Codes, 1942, § 3852-24; Laws, 1962, ch. 483, § 24; Laws, 1984, ch. 488, § 114; Laws, 1989, ch. 532, § 23, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-25; Laws, 1962, ch. 483, § 25; Laws, 1984, ch. 488, § 115; Laws, 1989, ch. 532, § 24, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-26; Laws, 1962, ch. 483, § 26; Laws, 1984, ch. 488, § 116; Laws, 1989, ch. 532, § 25, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-27; Laws, 1962, ch. 483, § 27; Laws, 1989, ch. 532, § 26, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-28; Laws, 1962, ch. 483, § 28; Laws, 1984, ch. 488, § 117; Laws, 1989, ch. 532, § 27, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-29; Laws, 1962, ch. 483, § 29; Laws, 1966, ch. 556, § 1; Laws, 1984, ch. 488, § 118; Laws, 1989, ch. 532, § 28, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-30; Laws, 1962, ch. 483, § 30; Laws, 1984, ch. 488, § 119; Laws, 1985, ch. 455, § 13; Laws, 1985, ch. 525, § 8; Laws, 1989, ch. 532, § 29, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Laws, 1985, ch. 425, § 11, eff. 3/26/1985.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-31; Laws, 1962, ch. 483, § 31; Laws, 1984, ch. 488, § 120; Laws, 1989, ch. 532, § 30, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-32; Laws, 1962, ch. 483, § 32; Laws, 1981, ch. 501, § 17; Laws, 1984, ch. 488, § 121; Laws, 1989, ch. 532, § 31, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3852-33; Laws, 1962, ch. 483, § 33; Laws, 1984, ch. 488, § 122; ch. 532, § 32, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3867-01; Laws, 1970, ch. 542, § 1, eff. 4/6/1970.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3867-02; Laws, 1970, ch. 542, § 2, eff. 4/6/1970.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3867-03; Laws, 1970, ch. 542, § 3, eff. 4/6/1970.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3867-04; Laws, 1970, ch. 542, § 4, eff. 4/6/1970.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3867-05; Laws, 1970, ch. 542, § 5, eff. 4/6/1970.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3867-06; Laws, 1970, ch. 542, § 6, eff. 4/6/1970.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 1 - STATE FISCAL OFFICER (§§ 7-7-1 — 7-7-81) › Section 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.
Codes, 1942, § 3867-07; Laws, 1970, ch. 542, § 7, eff. 4/6/1970.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 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.
Codes, 1942, § 3877-01; Laws, 1948, ch. 202, § 1; Laws, 1952, ch. 176, § 1; Laws, 1986, ch. 488, § 1, eff. 4/15/1986.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 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.
Laws, 1986, ch. 488, § 2, eff. 4/15/1986.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 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.
Codes, 1942, § 3877-02; Laws, 1948, ch. 202, § 2; Laws, 1952, ch. 176, § 2.
Amended by Laws, 2013, ch. 545, HB 1256, 1, eff. 7/1/2013.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 7-7-205 - Surety bonds required

The director, the assistant director, and all accountants and auditors of the department shall be required to execute surety bonds in such amounts as the state auditor may deem sufficient to ensure faithful performance of duties and financial accountability, provided the amount of such bond of the director shall not be less than Twenty-five Thousand Dollars ($25,000.00). The costs of such bonds shall be paid out of the department of audit fund in the same manner as other expenses are paid.
Codes, 1942, § 3877-08; Laws, 1948, ch. 202, § 8; Laws, 1952, ch. 176, § 8.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 7-7-207 - Compensation of director

The director of the department shall receive compensation as set by the state auditor which shall not exceed the salary of the state auditor as fixed by law.
Codes, 1942, § 3877-03; Laws, 1948, ch. 202, § 3; Laws, 1952, ch. 176, § 3; Laws, 1958, ch. 322; Laws, 1966, ch. 445, § 5; Laws, 1970, ch. 469, § 1; Laws, 1979, ch. 512, § 1, eff. 7/1/1979.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 7-7-209 - Travel and other expenses

The state auditor, director, and all employees of the department required to travel in the performance of official duties shall be reimbursed for actual subsistence and transportation expenses incurred by them while traveling away from home, as provided by law. The office of the department shall be supplied with all necessary supplies, stationery, printing, furniture, and equipment, which shall be purchased at the lowest and best prices obtainable. All salaries, travel, and other expenses of the department, including costs of purchases as aforesaid, shall be paid monthly out of the state department of audit fund, upon requisitions or vouchers approved by the director or, in his absence, by the assistant director.
Codes, 1942, § 3877-04; Laws, 1948, ch. 202, § 4; Laws, 1952, ch. 176, § 4.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 7-7-214 - Payment of costs of audits by governmental entities which receive reimbursement from federal government; disposition of amounts collected

This section shall apply only to single audits of federal and state funds of governmental entities conducted by the department pursuant to the Single Audit Act of 1984. Notwithstanding any provision of Section
7-7-213
to the contrary, the State Auditor is authorized to charge governmental entities the entire audit cost for which such entities may receive reimbursement from the federal government for the cost of that portion of the single audit that covers the audit requirements associated with federal funds. The costs collected by the department under this section shall be deposited into the State Department of Audit special fund.
Laws, 1986, ch. 488, § 4, eff. 4/15/1986.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 7-7-215 - Reports; applicability of generally accepted auditing standards; retention of audit materials; access to records of entities subject to audit

(1)
Upon the completion of each audit, the department shall prepare a report which shall set forth the facts of such audit in the most comprehensive form, and the original copy of such report shall be filed in the office to which it pertains, as a permanent record; one (1) copy thereof shall be filed in the office of the department, subject to public inspection, and one (1) copy shall be preserved for use by the Governor and/or the Legislature. Other provisions notwithstanding, all work papers associated with an audit shall be confidential, but available to subsequent auditors engaged in performing the entities' subsequent audit. The director shall require such financial reports from every public office and taxing body as he may deem necessary and for such period as he may designate, and at the end of each fiscal year the State Auditor and director shall prepare and publish a report of comparative financial statistics covering all public offices of the state over which the department has accounting and auditing supervision. The Governor may direct the State Auditor and/or the director of the department to make any special report on any subject under their jurisdiction and make any special audit or investigation he may desire, such directives to be issued in writing.
(2)
All audits conducted by the department shall be in accordance with generally accepted auditing standards, as promulgated by nationally recognized professional organizations. Audit and investigative reports, work papers and other evidence and related supportive material shall be retained and filed according to an agreement between the State Auditor and the Department of Archives and History. In conducting audits pursuant to this article, the department shall have access to all records, documents, books, papers and other evidence relating to the financial transactions of any governmental entity subject to audit by the department.
Codes, 1942, § 3877-07; Laws, 1948, ch. 202, § 7; Laws, 1952, ch. 176, § 7; Laws, 1986, ch. 488, § 5; Laws, 2009, ch. 546, § 2, eff. 4/15/2009.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 7-7-216 - Independent audit of office of State Auditor

No less than once during each four-year term of the State Auditor, the Legislature shall receive bids from an independent, certified public accounting firm for an opinion and a legal compliance audit of the Office of the State Auditor. Such firm, so selected, shall report its findings and recommendations to the Legislature and the Governor. The cost of this audit shall be paid from funds appropriated for this purpose by the Legislature.
Laws, 1986, ch. 499, § 6, eff. 4/18/1986.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 7-7-217 - Record of exceptions taken as result of audits

The state auditor, as ex-officio head of the state department of audit, shall maintain a continuing record of exceptions taken as a result of any and all audits made by the state department of audit, which shall show the name of the state department, agency, or subdivision audited, the date or approximate date when each exception was taken, a brief description of such exception, the immediate steps taken to effect correction or restitution, any subsequent actions taken or recommended to be taken, and the final disposition of such exceptions when such disposition occurs.
Codes, 1942, § 3877-11; Laws, 1970, ch. 462, § 1, eff. 4/3/1970.
Mississippi Code 1972 (2023) › Title 7 - EXECUTIVE DEPARTMENT (§§ 7-1-1 — 7-17-37) › Chapter 7 - STATE FISCAL OFFICER; DEPARTMENT OF AUDIT (§§ 7-7-1 — 7-7-225) › Article 3 - DEPARTMENT OF AUDIT (§§ 7-7-201 — 7-7-225) › Section 7-7-218 - Preparation of report by State Auditor where public officer or employee fails or refuses to make report; correction and publication of finding of substantial noncompliance where public officer or employee fails to correct finding; payment of expenses

(1)
If any officer or employee of the state or subdivision shall refuse or fail to make any report to the department, the State Auditor shall proceed to make the report or cause the report to be made. The expense for such report shall be personally borne by said officer or employee, and he or she shall be responsible for the payment of the expense incurred.
(2)
If any officer or employee of a state agency or political subdivision refuses or fails to correct any audit finding of substantial noncompliance that has existed for three (3) consecutive years, the State Auditor shall proceed to cause the finding to be made in compliance and publish the findings and action. The expense for such correction and publication of a finding of substantial noncompliance shall be borne by the state agency or political subdivision involved.
Laws, 1986, ch. 488, § 6; Laws, 2002, ch. 317, § 1, eff. 7/1/2002.