4 MAC Pt. 1, R. 1.2
Authority of the Office of the State Auditor
Cite as 4 Miss. Admin. Code Pt. 1, R. 1.2
Authority of the Office of the State Auditor. The Mississippi Constitution in Section 134
creates the Office of the State Auditor whose specific powers derive from the Mississippi Code
of 1972, as amended, including Section 7-7-211 which grants specific duties and powers related
to prescribing systems of accounting, budgeting, and financial reporting for public offices in
Mississippi. It also enumerates other statutory responsibilities including study and analysis of
existing public managerial policies and practices; pre-audit and post-audit functions;
investigation of suspected fiscal violations; recovering misspent and stolen funds; and a variety
of related duties and responsibilities.
(a) Organizational Structure.
The organizational structure of the Office of the State Auditor consists of the Auditor‟s
Executive Support Staff and eight divisions.
The Auditor‟s Executive Support Staff assists in directing and supervising Office activities
involving one or more the eight divisions. The Director of the Department of Audit
coordinates and oversees this function, acting on behalf of the State Auditor when needed.
The Office of the State Auditor is housed in three (3) locations. The central office is in
Jackson with satellite offices in Ellisville and Grenada.