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 7-7-213 - Payment of costs of audits and other services

(1)
The costs of audits and other services required by Sections
7-7-201
through
7-7-215
, except for those audits and services authorized by Section
7-7-211(k)
which shall be funded by appropriations made by the Legislature from such funds as it deems appropriate, shall be paid from a special fund hereby created in the State Treasury, to be known as the State Department of Audit Fund, into which will be paid each year the amounts received for performing audits required by law. Except for any municipality required under this chapter to be audited by the State Auditor, the amounts to be charged for performing audits and other services shall be the actual cost, not to exceed Thirty-five Dollars ($35.00) per man hour plus the actual cost of any independent specialist firm contracted by the State Auditor to assist in the performance of the audit. Costs paid for independent specialists or firms contracted by the State Auditor shall be paid by the audited entity through the State Auditor to the specialist or firm conducting the audit. In the event of failure by any unit of government to pay the charges authorized herein, the Department of Audit shall notify the State Fiscal Officer, and upon a determination that the charges are substantially correct, the State Fiscal Officer shall notify the defaulting unit of his determination. If payment is not made within thirty (30) days after such notification, the State Fiscal Officer shall notify the State Treasurer and Department of Public Accounts that no further warrants are to be issued to the defaulting unit until the deficiency is paid.
(2)
The cost of any service by the department not required of it under the provisions of the cited sections but made necessary by the willful fault or negligence of an officer or employee of any public office of the state shall be recovered (i) from such officer or employee and/or surety on official bond thereof and/or (ii) from the individual, partnership, corporation or association involved, in the same manner and under the same terms, when necessary, as provided the department for recovering public funds in Section
7-7-211
.
(3)
The State Auditor shall deliver a copy of any audit of the fiscal and financial affairs of a county to the chancery clerk of such county and shall deliver a notice stating that a copy of such audit is on file in the chancery clerk's office to some newspaper published in the county to be published. If no newspaper is published in the county, a copy of such notice shall be delivered to a newspaper having a general circulation therein.
Codes, 1942, § 3877-06; Laws, 1948, ch. 202, § 6; Laws, 1952, ch. 176, § 6; Laws, 1979, ch. 512, § 3; Laws, 1984, ch. 488, § 123; Laws, 1985, ch. 455, § 3; Laws, 1989, ch. 459, § 2; Laws, 1989, ch. 532, § 34; Laws, 2008, ch. 558, § 2; Laws, 2012, ch. 567, § 2, eff. 7/1/2012.
Amended by Laws, 2014, ch. 425, SB 2291, 2, eff. 7/1/2014.
Amended by Laws, 2013, ch. 520, HB 919, 2, eff. 7/1/2013.