The examiners appointed under the authority of Section 37-37-3 shall be subject to the same provisions of law governing auditors appointed by the State Auditor under the provisions of Sections 7-7-201 through 7-7-221. However, it shall not be necessary that such examiners be certified public accountants or practical accountants or have had any previous accounting or auditing experience, and it shall not be necessary that such examiners pass an examination in practical accounting or auditing as a prerequisite to appointment.
Structure Mississippi Code
Chapter 37 - Public Schools; Accounting and Auditing
§ 37-37-1. Uniform system of accounts for school districts
§ 37-37-3. Employment of additional examiners
§ 37-37-5. Compensation, bond and qualifications of examiners
§ 37-37-7. Powers of examiners; auditing policies
§ 37-37-9. Reports upon completion of examination or audit
§ 37-37-13. Reporting standards; penalties for adverse findings
§ 37-37-21. Reports of violations; civil and criminal actions