State Codes and Statutes
Statutes > Mississippi > Title-29 > 9 > 29-9-13§ 29-9-13. Physical audit.
Representatives of the state department of audit under the direction of the state auditor of public accounts, in making regular audits of the different state agencies, shall reconcile all invoices and records with the agencies' property inventories, and shall make a check or physical audit of the actual items or properties shown on their inventories and related records. Each state agency, the secretary of the senate, and the clerk of the house of representatives, when requested to do so, shall furnish a competent person or persons to assist in this check or physical audit. The auditor shall keep his records current at all times and shall report to the agency concerned any such changes made and the general status of the inventory involved, on the completion of each audit. This report shall also be included in the audit reports of the state department of audit covering the different state agencies. The state auditor shall use such reports from the state department of audit to correct and maintain current the inventories in his office.
Sources: Codes, 1942, § 3853-06; Laws, 1962, ch. 484, § 6; Laws, 1984, ch. 488, § 189, eff from and after July 1, 1984.
