Mississippi Code Title 47. Prisons and Prisoners; Probation and Parole § 47-5-35

The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) shall appoint an auditor to audit the correctional system, and provide sufficient office facilities in the Jackson office, who shall be a certified public accountant or an experienced accountant, whose duty shall be to audit all accounts of the state correctional system for the purpose of reporting to the Legislative Budget Office. He shall report whether supplies and products bought and sold are handled in accordance with law and when bought on samples and specifications whether they measure up to such samples and specifications when the goods are received. The auditor shall report on the letting of bids and shall make a determination that all bids are advertised and let in accordance with law and shall render a report on same. The auditor shall be responsible to make a periodic inventory on all goods, machinery, livestock, farm produce or any other property of the correctional system and make a report thereon to the Legislative Budget Office on such terms and conditions and as often as required by the committee. The salaries and expenses of such auditor or his employees shall be paid from funds appropriated for support of the Legislature or its committees.

Such auditor shall make, at least, a monthly report to the Legislative Budget Office and the Chairman of the Corrections Committee of the Senate and the Chairman of the Penitentiary Committee in the House of Representatives.

The auditor shall attend all the meetings of the board and shall be notified by the board of all meetings or specially called meetings. The Joint Legislative Committee on Performance Evaluation and Expenditure Review shall provide the auditor with a secretary and such personnel as it deems necessary.