reglab/statecodes huggingface dataset:
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 2 - Administrative Procedure Regulating the Adoption, Amendment, or Repeal of Agency Rules › Rule 4-1-2.5 - Hearings

Current through June 25, 2024
The State Auditor may invite interested persons to present
				  their views orally at an informal hearing or participate in any procedure
				  enabling those views to be adequately expressed. An oral proceeding will be
				  conducted in the event that it is requested in writing by a political
				  subdivision, state agency, or ten (10) interested persons. The State Auditor
				  shall send a notice which fixes a time and place for such a hearing to each
				  party requesting an opportunity to be heard or who submitted written comments.
				  Further, the State Auditor shall send a notice to all persons who have made
				  timely request of the Office of the State Auditor for advance notice of its
				  rule action proceedings.
For purposes of law, hearings related to rule action
				  proceedings are to be regarded as informal. Statutory provisions governing
				  formal hearings and adjudicatory proceedings, therefore, do not apply. Any
				  hearing held to solicit feedback regarding a given rule is a non-adversarial
				  fact-finding proceeding. Any rule action taken under this procedure need not be
				  based exclusively on the record of such hearings.
In the event that a hearing is conducted, the State Auditor
				  may designate a representative to conduct a hearing.
(a) The presiding official shall determine
				all procedural questions, except for those specifically governed by this
				legislation. This includes the maximum number of speakers which can be
				accommodated in a single session and imposing any necessary and reasonable time
				and presentation limitations.
(b)
				Anyone requesting an opportunity to be heard may attend a hearing, with or
				without legal counsel. A hearing participant may submit written comments. They
				may bring experts with them. The length of any presentations, remarks, or
				questions by these persons will also be determined by OSA's presiding
				official.
(c) The obtaining and use
				of experts or other authorities or resource persons is the responsibility of
				the parties attending the meeting. Any person acting in this capacity may be
				questioned by the presiding official.
(d) Any interested party in attendance at a
				public hearing shall have the opportunity to make an oral
				presentation.
(e) The presiding
				official has the authority to exclude data or materials deemed to be improper
				or irrelevant. However, formal rules of evidence and other related judicial
				rules will not apply.
(f) The
				minutes, along with any other pertinent record of the hearing, will be kept in
				the official rules file.
Miss. Code Ann. §
										25-43-3.104.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 2 - Administrative Procedure Regulating the Adoption, Amendment, or Repeal of Agency Rules › Rule 4-1-2.6 - Rule Action Docket

Current through June 25, 2024
The Office of State Auditor shall keep a rule action docket
				  ledger in which the following shall be entered:
(a) the docket number of each proposed rule
				action;
(b) the date of the notice
				of the proposed rule action;
(c) a
				short description of the proposed rule action;
(d) a short description of the comments
				received stating who made the comment and when it was received;
(e) a description of the final action taken
				concerning the proposed rule action; and
(f) the effective date of the
				action.
Miss. Code Ann. §
										25-43-3.102.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 2 - Administrative Procedure Regulating the Adoption, Amendment, or Repeal of Agency Rules › Rule 4-1-2.7 - Rule File

Current through June 25, 2024
The rule file will contain documents which are public
				  records and which are part of specific rule actions procedures,
				  including:
(a) notices of each proposed
				rule action;
(b) written comments
				and summary of any oral comments received in the event that a hearing is
				conducted;
(c) requests to
				participate in an oral presentation of views;
(d) any requests for extension of
				time;
(e) any grants or denials of
				requests;
(f) minutes or other
				records of informal hearings;
(g)
				final rules;
(h) statements of
				repeal of rules; and
(i) any other
				notice or document relevant to the rule action and the rule action
				proceedings.
Miss. Code Ann. §
										25-43-3.102.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 2 - Administrative Procedure Regulating the Adoption, Amendment, or Repeal of Agency Rules › Rule 4-1-2.8 - Effectiveness of Final Rule Action

Current through June 25, 2024
All timely comments will be considered in taking any final
				  rule action. Copies of all final rule actions shall be provided to all persons
				  who had made timely request for advance notice of the Office of the State
				  Auditor's rule action proceedings, and to all persons who have submitted
				  written comments regarding the proposed rule action.
As stated in Section 25-43-9 of the Mississippi Code of 1972,
				  Annotated, as amended, each rule adopted in its final form is effective thirty
				  (30) days after filing with the Office of the Secretary of State, except
				  if:
(a) a later date is required by
				statute or specified in the rule, in which case the later date is the effective
				date.
(b) in accordance with any
				constitutional or statutory provisions, an emergency rule becomes effective
				immediately upon filing with the Secretary of State's Office as may be
				necessary because of imminent peril to the public health, safety or welfare.
No rule shall become effective prior to the time limits
				  imposed by Section 25-43-9 of the Mississippi Code of 1972, Annotated, as
				  amended.
No rule action is valid unless taken in substantial
				  compliance with this regulatory procedure.
Any party believing it is adversely impacted by a proposed
				  rule action may seek review of the final rule action in a court of proper
				  jurisdiction.
Miss. Code Ann.
				  §§
										25-43-1.101,
				  25-43-2.105,
				  25-43-3.113,
				  25-43-9.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.1 - Authority

Current through June 25, 2024
This regulation is adopted to conform to the requirements of
				  Section
				  25-43-2.105
				  of the Mississippi Code of 1972, Annotated, as amended.
Miss. Code Ann.
				  §§
										25-43-2.103
				  to
				  25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.2 - Requests for Opinions

Current through June 25, 2024
Any person with direct substantial interest may make a
				  written request for a declaratory opinion as to the applicability to specific
				  circumstances of a statute, rule, or order administered by the agency or within
				  its primary jurisdiction. The term substantial interest' will include any
				  person with direct involvement in implementing public programs or governmental
				  activities for which the Office of the State Auditor is responsible. The term
				  primary jurisdiction' means that the agency has a constitutional or statutory
				  grant of authority in the subject matter being considered.
Written requests for opinions may be sent in a letter form or
				  may be e-mailed to the agency according to written website instructions. Each
				  written request shall:
(a) be set forth
				the specific facts on which the opinion is to be based;
(b) be limited to a single transaction or
				occurrence; and
(c) contain all
				relevant contact information
Miss. Code Ann.
				  §§
										25-43-2.103
				  to
				  25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.3 - Subjects Which may be Addressed

Current through June 25, 2024
The Office of the State Auditor will issue declaratory
				  opinions regarding the application of specified facts to: (1) a statute
				  administered or enforceable by OSA or (2) a rule it has promulgated. The agency
				  will not issue a declaratory opinion regarding a statute or rule which is
				  outside the primary jurisdiction of the agency.
Miss. Code Ann.
				  §§
										25-43-2.103
				  to
				  25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.4 - Circumstances in Which Declaratory Opinions will not be Issued

Current through June 25, 2024
The Office of the State Auditor may, for good cause, refuse
				  to issue a declaratory opinion. The circumstances in which declaratory opinions
				  will not be issued include, but are limited to:
(a) lack of clarity concerning the question
				presented;
(b) pending or
				anticipated litigation, administrative action, or any other adjudication which
				might either answer the question or make an answer unnecessary;
(c) The statute or rule on which a
				declaratory opinion is sought is clear and does not need interpreting to answer
				the question.
(d) The facts
				provided are not sufficient to answer the question presented.
(e) The request fails to contain required
				information.
(f) The requestor
				either lacks substantial interest or the issue is outside the primary
				jurisdiction of the requesting agency.
(g) The requestor is not substantially
				affected by the statute or rule on which the opinion is sought.
(h) The requestor is not faced with an issue
				that requires an answer to be forthcoming.
(i) The question concerns the legal validity
				of a statute or rule.
(j) The
				request is not intended to aid in future conduct, but instead is intended to
				primarily justify past conduct.
(k)
				No clear answer is determinable.
(l) The question involves the application of
				a criminal statute or a set of facts which may constitute a crime.
(m) The answer to the question requires
				disclosure of information which is protected by law from such
				disclosure.
(n) The question is
				currently the subject of an Attorney General's opinion or has been already
				answered in writing by the Attorney General.
(o) A similar request is pending elsewhere,
				whereby a written OSA opinion might constitute the unauthorized practice of
				law.
(p) Issuance of an opinion may
				affect the interests of the State, its officers, and employees in pending or
				anticipated litigation.
(q) The
				question involves eligibility for a license, permit, or other approval and
				there is statutory or regulatory process by which eligibility would be
				determined.
Miss. Code Ann. §
										25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.5 - Where to Send Requests

Current through June 25, 2024
All requests must be mailed, delivered or transmitted via
				  facsimile to the Office of the State Auditor. They may also be submitted
				  electronically via e-mail. No oral or telephone requests will be accepted for
				  official opinions.
Miss. Code Ann.
				  §§
										25-43-2.103,
				  25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.6 - Agency Response

Current through June 25, 2024
Written agency opinions prepared in response to this rule
				  may be issued by the State Auditor or, with his authorization, by the Audit
				  Department Director, or by the director of the division responsible for
				  implementation of the statute, rule, or order. Within forty-five (45) days of
				  receipt of a written request for a declaratory opinion, the agency, in writing,
				  shall:
(a) issue an opinion regarding
				the applicability of the statute, rule, or order in question to the specific
				circumstances;
(b) agree to issue a
				declaratory opinion by a specified time, but no later than ninety (90) days
				after receipt of the written request; or
(c) decline to issue a declaratory opinion,
				stating the reasons for its action.
The forty-five (45) day period shall begin on the first State
				  of Mississippi business day on or after the request is received by
				  OSA.
Miss. Code Ann.
				  §§
										25-43-2.103,
				  25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.7 - Opinion Issuance

Current through June 25, 2024
A copy of all opinions prepared in response to a written
				  request for a declaratory opinion must be mailed within three (3) business days
				  of issuance to the requesting person.
Miss. Code Ann.
				  §§
										25-43-2.103,
				  25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.8 - Opinion not Final for Thirty Days

Current through June 25, 2024
A declaratory opinion shall not become final until the
				  expiration of thirty (30) days after the issuance of the opinion. Prior to the
				  expiration of thirty (30) days, the State Auditor may, in his discretion,
				  withdraw or amend the declaratory opinion for any reason which is not arbitrary
				  or capricious. Reasons for withdrawing or amending an opinion include, but are
				  not limited to, a determination that the requestor failed to meet the
				  requirements of the rules or that the opinion contains a legal or factual
				  error. Each opinion letter must state that the date when the opinion is
				  final.
Miss. Code Ann.
				  §§
										25-43-2.103,
				  25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.9 - Procedural Rights of Persons Receiving Declaratory Opinions

Current through June 25, 2024
When any person making a request receives a declaratory
				  opinion, to the extent that the facts provided in the request apply to the
				  actual situation, the agency will take no civil or criminal action against that
				  person acting in the same circumstances, who, in good faith follows the
				  direction contained in the opinion. However, if a court of competent
				  jurisdiction, declares the opinion to be manifestly wrong and without
				  substantial support, it shall be null and void.
Miss. Code Ann.
				  §§
										25-43-2.103,
				  25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.10 - Third Party Applicability

Current through June 25, 2024
Any declaratory opinion issued by the Office of the State
				  Auditor (OSA) shall not be binding or effective for any third party or person
				  other than OSA and the person to whom the opinion is issued. It shall not,
				  under any circumstances, be used as a precedent for any other transaction or
				  occurrence beyond the facts and circumstances set forth by the requesting
				  person.
Miss. Code Ann. §
										25-43-2.105.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.11 - Notice to Specific Third Parties

Current through June 25, 2024
The Office of the State Auditor may give notice to any
				  person, agency or entity that declaratory opinion has been requested and may
				  receive and consider data, facts, arguments and opinions from other persons,
				  agencies, or other entities other than the requestor.
Miss. Code Ann.
				  §§
										7-5-25,
				  25-43-2.103.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.12 - Requests for Opinions from the Attorney General

Current through June 25, 2024
The authority of persons to request and receive agency
				  declaratory opinions does not affect the ability of any person authorized to
				  request a legal opinion from the Attorney General under Section
				  7-5-25
				  of the Mississippi Code of 1972, as amended.
Miss. Code Ann.
				  §§
										7-5-25,
				  25-43-2.103.
Mississippi Administrative Code › Title 4 - Auditor › Part 1 - Organizational Rules › Chapter 3 - Declaratory Opinions › Rule 4-1-3.13 - Public Access to Declaratory Opinions

Current through June 25, 2024
They will be maintained in comprehensive agency file indexed
				  by name and subject. The file will not include any information deemed to be
				  confidential by statute or exempt from public disclosure as a result of another
				  provision of law. All declaratory opinions and their respective written
				  requests shall be available for public inspection and copying in accordance
				  with the Public Records Act and OSA's public records request procedure, subject
				  to any confidentiality provisions established by law.
Miss. Code Ann. §
										25-43-2.103.
Mississippi Administrative Code › Title 4 - Auditor › Part 2 - Reviewing CPA Audits › Chapter 1 - Regulation Regarding Determination of Costs for Performing and Reviewing Audits › Rule 4-2-1.1 - Determination of Costs for Performing Audits by the Office of the State Auditor

Current through June 25, 2024
The Division of Financial and Compliance Audits currently
				  has the responsibility for the following types of entity audits: Public School
				  Districts, State Agencies, Local County Governments, Colleges and
				  Universities.
When audit planning and scheduling are completed, the section
				  directors responsible for each of the above audit types will notify the
				  Director of Financial and Compliance Audit Division for approval.
During the engagement planning stage of each audit, the
				  entity will be asked to sign an engagement letter which contains an estimated
				  cost of conducting the audit.
(a) All
				costs for preparing audits shall be billed to public entity.
(b) All costs billed to the public entity
				will be based upon the actual time of the Office of the State Auditor employees
				used in preparing the audit.
(c)
				All costs billed to the public entity will be billed at the rates provided by
				statute.
Miss. Code Ann.
				  §§
										7-7-201,
				  7-7-209
				  to
				  7-7-215,
				  7-217 to 7-7-221, 7-7-3, 37-37-5.
Mississippi Administrative Code › Title 4 - Auditor › Part 2 - Reviewing CPA Audits › Chapter 1 - Regulation Regarding Determination of Costs for Performing and Reviewing Audits › Rule 4-2-1.2 - Determination of Costs for Reviewing CPA Audits

Current through June 25, 2024
When audit planning and scheduling are completed and it is
				  determined that the Office of the State Auditor staffing levels in the
				  respective sections will not provide for timely completion of the necessary
				  audits, the section directors responsible for each of the audit types cited in
				  Section I will notify the Director of Financial and Compliance Audit Division.
				  Upon approval from the Director of the Department of Audit, the section
				  directors will notify the entities that they will need to contract their audit
				  out to an Independent Certified Public Accounting Firm.
Mississippi Code Annotated §
									7-7-211
				  provides that the Office of the State Auditor may contract with CPA firms to
				  perform audits. In addition, Mississippi Code Annotated §
									37-9-18
				  provides that school districts may contract with CPA firms to perform audits.
				  In every case, the Office of the State Auditor is to review these audits of
				  public entities performed by CPA firms.
(a) All costs for reviewing audits prepared
				by CPA firms which have contracted with public entities as provided by §
									7-7-211
				or §
									37-9-18
				shall be billed to the public entity.
(b) All costs billed to the public entity
				will be based upon actual time of the Office of the State Auditor employees
				used in reviewing the audit.
(c)
				All costs billed to the public entity will be billed at the rates provided by
				statute.
Miss. Code Ann.
				  §§
										7-7-211,
				  37-9-18.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.1 - Project Application and Approval Process: Feasibility, Engineering Studies, Business Plans, Due Diligence Effort, etc. - Specific Project Criteria

Current through June 25, 2024
(a) Document proper feasibility and
				engineering studies where applicable.
(1)
				Certify that a professional consultant performed the feasibility study and that
				the results of the feasibility study were conclusive to the effect that the
				project is viable.
(2) Certify that
				a professional and licensed engineer independent from the Company or Project
				owner performed the engineering study. Verify that the engineering study has
				been reviewed and approved as viable by a State contracted engineer before
				project is accepted.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.2 - Issuance of Bonds (where applicable)

Current through June 25, 2024
(a) Review and
				Include in permanent file legislative record, memoranda of understanding (MOU),
				any side agreements, business plans, applications, and any other information
				provided to MDA by project applicant related to project where funding is
				sought.
(b) Include in permanent
				file the resolution requesting bonds to be sold.
(c) Document the development of the capital
				project.
(d) Document that the
				necessary board approvals have been obtained.
(e) Document that the Department of Finance
				and Administration (DFA) and/or State Treasurer's office properly monitors use
				of bond proceeds and arbitrage compliance.
(f) Document that the State Bond Commission,
				where applicable, has reviewed applications, evaluated and analyzed how the
				project fits within the state's debt structure, evaluated issuance costs,
				approves issuance and that a final report indicating the use of the funds was
				received from the relevant agencies.
(g) Document any bond insurance or credit
				enhancement activity related to the bond issuance.
(h) Document that the State Bond Attorney,
				where applicable, has issued an opinion on the legal issuance of the bonds and
				that the Office of the Attorney General approved the bond issue before
				delivery.
(i) Document that the
				State Treasurer or its designee registered the bonds and recorded the sale of
				the bonds.
(j) Document the
				purchase of the bond issue by the underwriter/syndicate.
(k) Other documentation as
				necessary.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.3 - Management of Funds Disbursement by Economic Development Project Category

Current through June 25, 2024
(a)
Category A: Super
				Project External Management, External Oversight
:
These projects generally have external management and
				  external oversight of construction in addition to MDA staff.
(1) Submission and Approval of Invoices:
(i) For a sample of invoices, document that
				the proper signatures are in place.
(ii) Document, for a sample of invoices which
				require pre-approval that the appropriate signatures have been obtained from
				the project engineer/architect prior to being submitted for payment to
				MDA.
(iii) Document the procedures
				which the Accounting Sr. Manager employs in the review of the
				invoices.
(iv) Document that any
				discrepancies observed were resolved as described by the Project
				Engineer.
(v) For a sample of
				invoices encompassing all accounts and expenditure classifications, ensure that
				each one paid bears the signature of the Project Director, the Executive
				Director and the Chief of Staff.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.4 - Construction Management

Current through June 25, 2024
(a)
As
				Provided in the Memoranda of Understanding
: Project performance
				analysis of Construction Management will include elements defined and described
				in the MOU for each project, where available.
(b)
Recommendations in Addition
				to the Presented Activities of the Memoranda of Understanding
:
(1) Maintain updated file containing all
				material engineering plans and related change orders.
(2) Through services provided by contract
				engineers/architects or consultants, review the feasibility of any changes to
				the construction plan of the project and the estimates associated with those
				changes.
(3) Periodically and
				randomly, perform site visits with contract engineers/architects or consultants
				to track construction and progress with plans and project timeline. Document
				findings from these reviews and observations.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.5 - Completed Project Analysis

Current through June 25, 2024
(a)
As
				provided in the Memoranda of Understanding
: Final project analysis
				will include elements defined and described in the MOU for each project, where
				available.
(b)
Recommendations in Addition to the Presented Activities of the
				Memoranda of Understanding
:
(1)
				Upon the original date of stated completion, visit project site in order to
				perform the following for:
(i) Tangible
				Project Components:
(A) Document that the
				project is constructively complete in accordance with the terms of the
				agreement, Memoranda of Understanding and the engineering specifications of the
				project.
(B) Document that the
				related infrastructure required to support the operations of the project is
				operational as defined by the terms of the agreement, if applicable.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.6 - Monitor Project Company Financial Viability (where applicable)

Current through June 25, 2024
Throughout the life of the project, it is essential to
				  monitor the financial viability of the project company to ensure that the state
				  will know either that the company will be able to fulfill its obligations to
				  remain in business and thus maintain its level of employment in keeping with
				  the MOU or that the company will eventually be forced to discontinue its
				  operations. In order to provide assurance as to the financial viability of the
				  project company the following should be performed, where applicable:
(1) Review of investment and cash flow
				management and documentation of findings either by an external expert
				consultant or by a comparably qualified internal employee.
(2) Review of the project company's annual
				and interim financial statements and documentation of findings either by an
				external expert consultant or by an comparably qualified internal employee,
				and
(3) Performance ratio
				comparisons ("Performance to earning" or PE ratios) within the relevant company
				industry to be performed by a qualified valuation analyst or by a comparably
				qualified internal employee.
The results of these reviews should be documented within a
				  report subsequent to the availability of company financial data, if available.
				  If unavailable, at least an annual review of the company's books should be
				  performed and comparisons within the industry made to provide reasonable
				  assurance that the company remains a going concern.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.7 - Condition Surveys

Current through June 25, 2024
On at least an annual basis, a report outlining the general
				  condition of the project should be issued outlining the operational,
				  environmental and aesthetic aspects of the project's buildings, equipment and
				  grounds. Such a report is useful in determining the proper expenditure of
				  maintenance funds, where applicable. The report should also contain a synopsis
				  of working conditions and any obvious health, safety or other issues that are
				  present upon review of the premises.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.8 - Debt Service Payment

Current through June 25, 2024
With cooperation of DFA and/or the State Treasurer's
				  office,
(a) Document the payment of
				debt for outstanding bonds related to the project.
(b) Document that payments are being made by
				the State in a timely fashion and that provisions for these payments are
				included in the budget for each fiscal year.
(c) Conduct payment performance
				review.
(d) Maintain a schedule of
				outstanding debt and expenses related to the bond issuance for the project to
				readily determine interest expense, issuance costs, and remaining balances for
				the purpose of economic cost benefit analysis.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.9 - Covenant, Contractual and Memoranda of Understanding Monitoring

Current through June 25, 2024
(a) On an annual basis, review project
				specific covenants, contractual requirements, Memoranda of Understanding and
				any side agreements and document the findings of these within the project's
				annual report.
(b) Perform a review
				of the reserve fund to ensure that the terms of the agreement are being upheld
				(where applicable).
(c) Perform
				covenant monitoring to ensure that no covenants are being violated by either
				party to the agreements.
(d)
				Perform insurance monitoring to insure the state is not exposed under the terms
				of the various project agreements (
where
				applicable
).
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 3 - State Bond Monitoring › Chapter 1 - The Procedure Regulating the State Bond Monitoring Program › Rule 4-3-1.10 - Bond Retirement

Current through June 25, 2024
(a) With
				cooperation from the DFA, document the retirement of bonds process.
(b) Document the amount paid in the bond
				retirement for economic cost/benefit analysis.
(c) Should the bonds be retired before the
				indicated date, document the reason and any savings due to interest rate
				fluctuations, swaps or other methods.
(d) If the bonds are retired on the due date,
				record the amount for which the bonds were retired and update the outstanding
				bonds worksheet records.
(e)
				Develop a schedule demonstrating the total cash paid for the bond financing and
				the cost represented as a present value based on the Consumer Price Index (CPI)
				from the issuance date to the retirement.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 4 - Administrative Procedure Regulating Inclusion of CPAs/CPA Firms on a Listing of CPAs/CPA Firms › Chapter 1 - CPAs/CPA Firms Interested in Offering Audit Services to State Agencies and Local Governmental Entities › Rule 4-4-1.1 - Authority

Current through June 25, 2024
Section
				  7-7-211(j)
				  of the Mississippi Code of 1972, Annotated, states the Office of the State
				  Auditor (OSA) shall be in compliance with its statutory requirements to audit
				  certain local governmental entities when the audit is made from the report of
				  any audit certified by a certified public accountant and prepared by or under
				  the supervision of such certified public accountant.
Section
				  7-7-211(k)
				  of the Mississippi Code of 1972, Annotated, states qualified public accounting
				  firms may be contracted with to perform selected audits if funds are available
				  from the governmental entity.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 4 - Administrative Procedure Regulating Inclusion of CPAs/CPA Firms on a Listing of CPAs/CPA Firms › Chapter 1 - CPAs/CPA Firms Interested in Offering Audit Services to State Agencies and Local Governmental Entities › Rule 4-4-1.2 - Scope

Current through June 25, 2024
To better assist state agencies and local governmental
				  entities, the OSA will maintain a list of CPAs/CPA firms that are interested in
				  offering audit services to state agencies and local governmental entities. This
				  list will be maintained on a calendar year basis and posted to the OSA website
				  to allow easy access by state agencies and local governmental
				  entities.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 4 - Administrative Procedure Regulating Inclusion of CPAs/CPA Firms on a Listing of CPAs/CPA Firms › Chapter 1 - CPAs/CPA Firms Interested in Offering Audit Services to State Agencies and Local Governmental Entities › Rule 4-4-1.3 - Policy

Current through June 25, 2024
A list of CPAs/CPA firms that are interested in offering
				  audit services to state agencies and local governmental entities will be
				  maintained on a calendar year basis and posted to the OSA website to allow easy
				  access by state agencies and local governmental entities. The listing is a
				  mechanism to notify state agencies and local governmental entities of CPAs/CPA
				  firms that are interested in offering audit services and have certified to the
				  OSA that they have met certain requirements of regulatory agencies and
				  applicable auditing standards.
To be included on this list CPAs/CPA firms must complete a
				  registration form and return it along with the required attachment to the OSA.
				  The following list applies to the registration process:
(a) CPAs/CPA firms must register annually
				with the OSA.
(b) If a CPA firm has
				multiple offices, each office wishing to be included on the list must
				register.
(c) To be included on the
				list of registered CPAs/CPA firms, all prior contract audits under the purview
				of the OSA must have been submitted within the contract requirements.
(d) Registration forms will not be processed
				by the OSA prior to November 1 preceding the calendar year of
				registration.
(e) Registration
				forms received by the OSA during a calendar year will be processed within 15
				days of receipt and the CPA/CPA firm will be placed on the list of registered
				CPAs/CPA firms if warranted.
(f)
				Being placed on the OSA's list of registered CPAs/CPA firms in no way assures a
				CPA/CPA firm of being awarded a contract by a state agency or local
				governmental entity.
(g) Multi-year
				contracts are not prohibited.
(h)
				While the registration form submitted by the CPA/CPA firm will be subject to
				the public information statutes, the only information that will be posted to
				the OSA website will be the CPA/CPA firm name, contact person, mailing address,
				phone number, fax number and e-mail address.
(i) Being included on the OSA list of
				registered CPAs/CPA firms does not signify any level of assurance of the
				quality of work of the CPA/CPA firm by the OSA.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 4 - Administrative Procedure Regulating Inclusion of CPAs/CPA Firms on a Listing of CPAs/CPA Firms › Chapter 1 - CPAs/CPA Firms Interested in Offering Audit Services to State Agencies and Local Governmental Entities › Rule 4-4-1.4 - Circumstances in Which a CPA/CPA Firm Will Not be Included on the OSA Listing

Current through June 25, 2024
The OSA may, for good cause, not list a CPA/CPA firm on its
				  list of CPAs/CPA firms interested in offering audit services to state agencies
				  and local governmental entities. The circumstances leading to this decision
				  include, but are not limited to:
(a)
				non-submission of registration form
(b) information on submitted registration
				form incomplete
(c) information on
				submitted registration form inaccurate
(d) required attachment to registration form
				not attached
(e) receiving a
				failing PEER review
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 4 - Administrative Procedure Regulating Inclusion of CPAs/CPA Firms on a Listing of CPAs/CPA Firms › Chapter 1 - CPAs/CPA Firms Interested in Offering Audit Services to State Agencies and Local Governmental Entities › Rule 4-4-1.5 - Where to Submit the CPA/CPA Firm Registration Form

Current through June 25, 2024
All requests must be mailed, delivered or transmitted via
				  facsimile to the OSA. They may also be submitted electronically via
				  e-mail.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 4 - Administrative Procedure Regulating Inclusion of CPAs/CPA Firms on a Listing of CPAs/CPA Firms › Chapter 1 - CPAs/CPA Firms Interested in Offering Audit Services to State Agencies and Local Governmental Entities › Attachment 4-1-1 - Mississippi Office of The State Auditor CPA/CPA Firm Registration Form

Current through June 25, 2024
NOTES:
1. CPAs/CPA firms must register annually with
				the Office of the State Auditor.
2.
				If a CPA firm has multiple offices, each office wishing to be included on the
				list must register.
3. To be
				included on the list of registered CPAs/CPA firms, all prior contract audits
				under the purview of the Office of the State Auditor must have been submitted
				within the contract requirements.
4. Registration forms will not be processed
				by the Office of the State Auditor prior to November 1 preceding the calendar
				year of registration.
5.
				Registration forms received by the Office of the State Auditor during a
				calendar year will be processed within 15 days of receipt and the CPA/CPA firm
				will be placed on the list of registered CPAs/CPA firms if warranted.
6. Being placed on the Office of the State
				Auditors list of registered CPAs/CPA firms in no way assures a CPA/CPA firm of
				being awarded a contract by a state agency or local government.
7. The maintenance of a list of registered
				CPAs/CPA firms by the Office of the State Auditor in no way affects the method
				used by a state agency or local government to select an auditor.
I (We) desire to be included on the Office of the State
				  Auditors calendar year _________ list of
CPAs/CPA firms offering audit services to state agencies and
				  local governments of the State of Mississippi:
CPA/CPA Firm:________________________
Contact Person:________________________
Mailing Address:_________________________
Phone Number:__________________________
Fax Number:____________________________
E-mail Address:__________________________
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Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 5 - State Assessments › Chapter 1 - Administrative Procedure Regulating Procedure for Settlement and Refund State Imposed Assessments › Rule 4-5-1.1 - Definitions

Current through June 25, 2024
(1)
Assessments
- The term
				assessments shall include all court imposed fees, fines, or other amounts
				imposed upon a defendant or other person responsible for such costs in
				municipal or county courts; which are required by state law to be collected by
				the court and settled to a state agency. These include, but not limited to,
				amounts to be collected for settlement to the state and classified as State
				Uniform Assessment (Section
				99-19-73),
				State Court Constituents Assessment (Section
				37-26-9),
				Crime Stoppers Assessments (Section
				45-39-17),
				State Appearance Bond Fees (Section
				83-39-31),
				State Game and Fish License Assessments (Section
				49-7-21),
				State Criminal Justice fund Assessments (Section
				97-19-67),
				Domestic Violence Fee (Section
				25-7-13),
				Drivers License Reinstatement Fee (Section
				63-11-30),
				Drug Abuse Drivers License Reinstatement Fees (Section
				63-1-71),
				Highway Patrol and Local Citation Assessment (Section
				63-9-31),
				Adult Drivers Training Fee (Section
				63-9-11),
				State Court Education Assessment (Section
				37-26-3)
				and Compulsory Motor Vehicle liability Insurance Fines (Section
				63-15-4).
(2)
State Agency
- This term
				shall include, but not be limited to, the Department of Finance and
				Administration and the Mississippi Department of Public
				Safety.
Miss. Code Ann.
				  §§
										7-7-211,
				  25-7-13,
				  37-26-3,
				  37-26-9,
				  45-39-17,
				  49-7-21,
				  63-1-71,
				  63-9-11,
				  63-9-31,
				  63-11-30,
				  63-15-4,
				  83-39-31,
				  97-19-67,
				  99-19-73.
Mississippi Administrative Code › Title 4 - Auditor › Part 5 - State Assessments › Chapter 1 - Administrative Procedure Regulating Procedure for Settlement and Refund State Imposed Assessments › Rule 4-5-1.2 - Collection of Assessments

Current through June 25, 2024
(a)
Who
				Collects Assessments -
Only the clerk of the court or authorized deputy
				court clerk may receipt an assessment collection.
(b)
How Assessments are Collected
				-
(1) Cash
(2) Check from a Miss. resident paying a
				Title 63 Ch. 3, 5, or 7 traffic violation (required by Section
				63-9-12).
				Court Clerks are not responsible for bad checks received in payment of these
				types of violations if a reasonable collection effort is made.
(3)
Other Check, Money Order,
				etc.
(i) Clerk is responsible for bad
				collections, accepted at personal risk.
(ii) If a bad check is received, Sec.
				97-19-57 explains the procedure for notification to the defendant that a check
				has been dishonored and to authorize the service charge.
(4)
Working Assessments Off
may
				be authorized by the court, Sec. 47-1-47 & Sec. 99-19-20 (A.G. Priscilla
				Daniels 10/3/90). The county does not reimburse the state for the loss. (The
				county also does not pay the constable for his loss A. G. Opinion Sue Gann,
				9/11/91).
Mississippi Administrative Code › Title 4 - Auditor › Part 5 - State Assessments › Chapter 1 - Administrative Procedure Regulating Procedure for Settlement and Refund State Imposed Assessments › Rule 4-5-1.3 - Partial Collections

Current through June 25, 2024
(a) Partial
				payments are classified as assessments based on judges "order of collection
				policy" (A. G. 9/25/86). However, Section
				25-7-27(2)
				requires constables to be paid from first collections.
(b) Partial collections must be settled
				monthly.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 5 - State Assessments › Chapter 1 - Administrative Procedure Regulating Procedure for Settlement and Refund State Imposed Assessments › Rule 4-5-1.4 - Accounting for Assessments

Current through June 25, 2024
(a) Receipts, as
				required by state law, must be issued to support each collection.
(b) Settlement of collections must be made
				(daily) Section
				25-1-72.
(c) Account Funds
(1) Criminal assessments held by Court Clerks
				must be accounted for within the appropriate fund authorized by state law for
				use by the court.
(2) Cash Bond
				Appearance Bond Fees collected in advance must be held in a "Clearing Account"
				a along with the bond until a determination of guilty, not guilty, dismissed,
				or nolle prosequi.
(3) The Chancery
				Clerks and Municipal Clerks must maintain a "State Assessment Clearing Fund" to
				account for assessment collections received from court clerks; and to be
				settled to state agencies or refunded.
Mississippi Administrative Code › Title 4 - Auditor › Part 5 - State Assessments › Chapter 1 - Administrative Procedure Regulating Procedure for Settlement and Refund State Imposed Assessments › Rule 4-5-1.5 - Settlement of Assessments

Current through June 25, 2024
(a) Daily
				Settlement
all collections
of assessments must be settled by
				the court clerk into the depository/treasure within one working day.
				(
See
Miss. Code Ann. Section
				25-1-72).
(1) Monthly Settlement
(i) County Courts - all collections of
				assessments in county courts must be settled and reported by the Court Clerks
				to the Chancery Clerk on no less than a monthly basis (
See
Section
				9-11-19).
				The Chancery Clerk must make monthly settlement of
assessments
to the state as required by these regulations and Section
				99-19-73.
(ii) Municipal Courts - all collections of
				assessments in municipal court must be reported by the Court Clerk to the
				Municipal Clerk (at least) on a monthly basis. The Municipal Clerk must make a
				monthly settlement of assessments to the state as require by the regulations
				and Section
				99-19-73.
Mississippi Administrative Code › Title 4 - Auditor › Part 5 - State Assessments › Chapter 1 - Administrative Procedure Regulating Procedure for Settlement and Refund State Imposed Assessments › Rule 4-5-1.6 - Refund of Assessments

Current through June 25, 2024
(a) Refunds by
				Counties or Municipalities
(1) Authorization
				of Refunds - Court Clerks may authorize a refund of an assessment when any of
				the following circumstances occur.
(i) Over
				payments have been made due to collection error,
(ii) upon a proper order of a court
				,
(iii) or when a conviction has
				been overturned upon appeal.
Mississippi Administrative Code › Title 4 - Auditor › Part 6 - Property Audits › Chapter 1 - Regulation Regulating Property Inventory › Rule 4-6-1.1

Current through June 25, 2024
All state agencies, colleges and universities are required
				  to maintain complete and current inventory lists of each property with a cost
				  of $1000 or more. If the price paid to acquire an item of property is unknown
				  or if an item of property is donated, then the entity shall include the item on
				  its property inventory if it had a fair market value of $1000 or more at the
				  time of the acquisition.
Miss. Code Ann. §
										7-7-211.
Mississippi Administrative Code › Title 4 - Auditor › Part 6 - Property Audits › Chapter 1 - Regulation Regulating Property Inventory › Rule 4-6-1.2

Current through June 25, 2024
The following property items shall be included on inventory
regardless
of the price paid to acquire
				  the item or the fair market value of the item:
(1) Weapons
(2) Cameras and camera equipment
(3) Two way radio equipment
(4) Televisions
(5) Law maintenance equipment
(6) Cellular telephones
(7) Computer and computer equipment
(8) Chain saws
(9) Air compressors
(10) Welding machines
(11) Generators
(12) Motorized vehicles
Miss. Code Ann. §
										7-7-211.
State departments and political subdivisions may be more
					 restrictive than the provisions contained herein, but they cannot be less
					 restrictive.
Mississippi Administrative Code › Title 4 - Auditor › Part 6 - Property Audits › Chapter 1 - Regulation Regulating Property Inventory › Rule 4-6-1.3

Current through June 25, 2024
Items acquired through Surplus Property shall be added to an
				  agency's inventory list in accordance with Rule 2.01 of this Chapter: that is,
				  Surplus Property items are added at the price the agency paid to acquire the
				  item,
not
the original price of the item,
				  nor the price it would take to purchase the item from a normal
				  vendor.
Miss. Code Ann. §
										7-7-211.