Funds such as endowment funds and research funds, special building and plant funds, funds of a proprietary function, and the like shall be excluded from the meaning of the term, unless specifically required by law to be handled through the State Treasury or unless deemed necessary by the State Fiscal Officer to be included.
All funds of state departments, institutions and agencies within the contemplation of this section that are not required by law to be deposited in the State Treasury, or are not declared to be exempt from the provisions of Sections 7-7-1 through 7-7-65 by the State Fiscal Officer shall be reported to the State Fiscal Officer in reports of revenues, expenditures, assets, liabilities, encumbrances, fund balances and other financial statements, at such times and in the form required by the State Fiscal Officer.
It is hereby declared to be the intent of this section to provide that all "public funds" necessary to present a complete and comprehensive statement of the fiscal operations of the state government shall be handled through the State Fiscal Officer, whether through State Fiscal Officer receipt warrants and disbursement warrants, as is generally provided, or through the method of reporting, as required herein.
Structure Mississippi Code
Title 7 - Executive Department
Chapter 7 - State Fiscal Officer; Department of Audit
Article 1 - State Fiscal Officer
§ 7-7-5. Location and hours of office
§ 7-7-7. State fiscal officer to appoint necessary employees; bonds
§ 7-7-9. General accounting system
§ 7-7-11. Penalty for failure to make required reports
§ 7-7-15. State Fiscal Officer to receive all moneys for deposit in state treasury
§ 7-7-25. Record of encumbrances
§ 7-7-29. Requisitions or requests for payment of invoices
§ 7-7-31. Payroll requisitions
§ 7-7-37. Warrants; to whom payable
§ 7-7-39. Warrants to be drawn within appropriation or budget
§ 7-7-40. Authority of State Fiscal Officer to approve escalations in budgets
§ 7-7-41. Rules and regulations
§ 7-7-42. Limitation of time for payment of warrants
§ 7-7-47. Regulations and forms
§ 7-7-49. Purpose and intent of Sections 7-7-1 through 7-7-65
§ 7-7-51. Procurement and installation of necessary machines and equipment
§ 7-7-53. Bureau of Capitol Facilities to provide office space
§ 7-7-55. Accounts to be kept with counties, districts, and municipalities
§ 7-7-57. Issuance of duplicate warrants
§ 7-7-60. Petty cash funds for offices within county, municipality, or board of education
§ 7-7-63. Preservation of books and records
§ 7-7-65. Books open for inspection
§ 7-7-67. Investigation of fiscal officers and depositories
§ 7-7-69. Examination of records of various boards
§ 7-7-71. Examination of records of public officers
§ 7-7-73. Embezzlement by public officer or employee
§ 7-7-75. Suits by state auditor