It shall be the further duty of the state auditor and he shall have the authority to examine the records, minutes, and allowances of the various boards of supervisors, drainage boards, and all other boards empowered to make allowances of public money under the laws of the state. He shall give notice to such boards of any errors in accounting, of funds credited to any erroneous account, and of funds in public treasuries to an erroneous account; and unless such board shall within thirty (30) days correct such errors or omissions, the members thereof shall be guilty of misfeasance of office and punished accordingly. Should the state auditor discover that any of the boards mentioned in the preceding parts of this section have appropriated any money to the purpose not authorized by law, he shall have authority to bring suit for the amount of such illegal allowance or allowances against the members of such board voting for such illegal allowance on their official bond and against the party receiving such allowance. In the event of recovery, he shall be entitled to recover the amount due, which shall be paid into the fund to which it is due; and he may assess a penalty thereon not to exceed twenty percent (20%), which shall be paid into the general fund in the state treasury.
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