State Office Building
The Department of Audit, which employs some 150 persons, including approximately 40 Certified Public Accountants, comprises one of the largest auditing firms in the state. The Office is widely regarded as the definitive authority in matters pertaining to the use of public funds, and the recommendations offered by its auditors and other expert personnel are readily adhered to and respected throughout the state. The employees of the Department of Audit are mindful of the grave responsibility of upholding the public trust and strive to maintain the level of competence expected of them by virtue of their positions.
The Mississippi Constitution 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.
The mission of the Office of the State Auditor is to serve its customers and protect the public's trust by independently assessing state and local governmental and other entities to ensure that public funds are properly received, are legally, effectively, and efficiently spent and are accounted for and reported accurately.
- The Financial and Compliance Audit Division, the largest division in the agency, is divided into five sections: Contract Audit Review, State Agency Audit Section, County Audit Section, Information Technology (IT) Audit Section and Report Processing Section. This division is responsible for conducting and overseeing audits of public entities.
- The Investigative Division is responsible for the investigation of alleged or suspected violations of Mississippi law, including fraud and embezzlement, by public officials related to the purchase, sale or use of any supplies, services, equipment or other public property.
- The Performance Audit Division conducts programmatic and performance audits and reviews to evaluate selected operations of government, making recommendations aimed at enhancing efficiency, effectiveness and economy in government.
- The Property Division is responsible for maintaining a master inventory of fixed assets for state agencies and universities. It also conducts fixed asset audits for these public entities and for county governments as well.
- The Technical Assistance Division is responsible for providing accounting and compliance assistance to state and local governments. It also conducts related training and is responsible for the design of uniform accounting systems for local governments.