Mississippi Code
Article 1 - General Provisions
§ 31-25-35. Report; audit of books and accounts

The bank shall submit to the Governor within ninety (90) days after the end of its fiscal year a complete and detailed report setting forth:
Its operations and accomplishments;
Its receipts and expenditures during such fiscal year;
Its assets, including an itemized list of municipal securities held by it, and liabilities at the end of its fiscal year, including the status of reserve or other special funds together with a statement of changes in its assets, liabilities and funds during such fiscal year; and
A schedule of its bonds outstanding at the end of its fiscal year, together with a statement of the amounts redeemed and incurred during such fiscal year.
The bank shall cause an audit of its books and accounts to be made at least once a year by certified public accountants and the cost thereof shall be considered an expense of the bank and a copy thereof shall be filed with the State Treasurer.

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