Within sixty (60) days after the end of the fiscal year following the organization of said drainage district, and annually thereafter, the commissioners shall prepare and retain a copy of a sworn statement of the financial condition of the district to cover the preceding fiscal year. The report shall contain, among other things, a statement of the cash on hand the first of the year for which the report is made, together with all other assets of the district; the total receipts of the preceding year; the disbursement for administration, for construction, for maintenance, for bonds redeemed, and for interest due on outstanding bonds, together with all other indebtedness of the district. The commissioners are further authorized and empowered to do any and all things incident to the management and affairs and business of the district.
The State Auditor of Public Accounts or his assistant may annually audit the books, financial report and expenditures of the commission in the same manner that such officer audits other boards and commissions; and the same powers and duties which such officer exercises or enjoys with respect to other boards and commissions shall be exercised and performed in the same manner in his audit of drainage district commissions. A fee of not exceeding Thirty Dollars ($30.00) per man hour for the time required to conduct each audit shall be paid by each drainage district audited under this section. All such fees shall be paid into the State Department of Audit Fund. Upon the recommendation of the Director of the State Department of Audit, the State Auditor shall appoint auditors on a temporary or permanent status to perform drainage district audits. The State Auditor shall not audit dormant districts which have no income or disbursements during any year.
Structure Mississippi Code
Title 51 - Waters, Water Resources, Water Districts, Drainage, and Flood Control
Chapter 29 - Drainage Districts with Local Commissioners
§ 51-29-5. Creation of drainage districts
§ 51-29-7. Organization of district in two or more counties
§ 51-29-9. Hearing on engineer's report
§ 51-29-11. Presentation of petitions
§ 51-29-13. Order establishing district
§ 51-29-15. Commissioners appointed; vacancies; removal; quorum
§ 51-29-17. Terms of office and compensation
§ 51-29-19. Power and duties of commissioners
§ 51-29-23. Payment of costs for abandoned improvements
§ 51-29-25. Costs for proceedings abandoned and afterwards resumed
§ 51-29-27. Plans and estimates of commissioners to be filed
§ 51-29-29. Preparation of assessment roll
§ 51-29-31. Notice of assessment to landowners
§ 51-29-33. Approved roll to be final assessment
§ 51-29-35. Condemnation proceedings
§ 51-29-37. Employment of counsel
§ 51-29-41. Hearing of appraisement and objections
§ 51-29-43. Right of use during appeal
§ 51-29-45. Court to make order for assessments to cover cost of improvement
§ 51-29-47. Board of supervisors to make a tax levy
§ 51-29-49. Copy of levy to tax collector
§ 51-29-51. Collection of assessments
§ 51-29-53. Duties of treasurer
§ 51-29-55. Duties of tax collector
§ 51-29-57. New tax levy in case of deficiency
§ 51-29-61. Contractors to give bond
§ 51-29-63. Commissioners may borrow money
§ 51-29-65. Bonds to be registered
§ 51-29-67. Negotiable evidences of debt to contractor
§ 51-29-69. Commissioners not liable for damages
§ 51-29-71. Procedure to alter plans
§ 51-29-73. Landowners may build ditches to connect with public ditch
§ 51-29-75. Compensation for connecting with district drainage system
§ 51-29-77. Ditches outside of district
§ 51-29-79. Maintenance of system
§ 51-29-81. Taxes collected; delinquent lands; settlements
§ 51-29-83. Drainage taxes erroneously collected
§ 51-29-85. Certificates received in lieu of cash
§ 51-29-87. Disposition of certificate
§ 51-29-89. Bonds to be a lien on land
§ 51-29-91. Entire district revenues and realty pledged to secure bonds
§ 51-29-93. Error in names not to invalidate assessments
§ 51-29-95. Ditches may cross highways and railroads
§ 51-29-97. Financial statement and audit
§ 51-29-99. Penalty for obstructing or damaging drains
§ 51-29-101. Contractors may pass over private lands
§ 51-29-103. Procedure for districts to come under this chapter
§ 51-29-105. Construction of chapter
§ 51-29-107. Special commissioner may hear and determine cases under this chapter
§ 51-29-109. Expenses of chancellor to be paid by district
§ 51-29-111. Method to apportion benefits when land is divided into smaller units of ownership
§ 51-29-113. Clerk of district to certify order to tax collector
§ 51-29-115. Formation of subdrainage districts
§ 51-29-119. Additional powers given to certain drainage districts
§ 51-29-121. Assessments to be apportioned when land lies in certain districts
§ 51-29-123. Certain districts may own rights of way and dispose of same
§ 51-29-125. Certain districts may acquire rights of way through existing districts
§ 51-29-127. Districts acquiring certain lands to assume obligations
§ 51-29-129. Law with reference to disposition of waters
§ 51-29-131. Enlargement of boundaries of drainage districts
§ 51-29-133. Notice and hearing of proposed extension
§ 51-29-135. Extension of district on majority petition
§ 51-29-137. Rights and powers of extended district
§ 51-29-139. Extension may include lands of other drainage districts
§ 51-29-141. Separate accounts kept for extended districts
§ 51-29-143. Provisions applicable to extended districts
§ 51-29-145. Consolidation of districts
§ 51-29-147. Petition and notice of consolidation
§ 51-29-149. Consolidation hearing and decree
§ 51-29-151. Commissioners of consolidated district
§ 51-29-153. Transfer of powers of former commissioners
§ 51-29-155. Lien of outstanding obligations not impaired by consolidation
§ 51-29-157. Powers and authority of consolidated district
§ 51-29-161. Reforestation procedure
§ 51-29-163. Hearing on reforestation petition
§ 51-29-165. Disposition of proceeds of reforestation release