Authority

Authority. Section 7-7-211 (j) of the Mississippi Code of 1972, Annotated, states the Office of the State Auditor (OSA) shall be in compliance with its statutory requirements to audit certain local governmental entities when the audit is made from the report of any audit certified by a certified public accountant and prepared by or under the supervision of such certified public accountant. Section 7-7-211 (k) of the Mississippi Code of 1972, Annotated, states qualified public accounting firms may be contracted with to perform selected audits if funds are available from the governmental entity.