MCA Chapter 37

MCA Chapter 37
in effect

Miss. Code Ann. § 37-37-1 Uniform system of accounts for school districts.

The State Department of Education is hereby authorized and directed to prescribe and formulate for use by all school districts of this state, including municipal separate school districts, adequate accounting systems and other essential financial records which shall be uniform for all of the school districts of this state. Such uniform system shall include a method of accounting for and keeping records of all funds received, handled and disbursed by such school district, whether derived from taxation or otherwise, including funds derived from donations, athletic events and other special activities of the school district. The uniform system of accounts so prescribed and formulated by the State Department of Education shall be distributed and disseminated to all of the school districts of this state and it shall be mandatory that the boards of trustees of all such school districts install, utilize and follow said uniform system of accounts in keeping the financial records of the school district. At the request of the Mississippi Department of Education, the Office of the State Auditor shall provide advice for implementation of this section.

Miss. Code Ann. § 37-37-3 Employment of additional examiners.

In addition to all auditors and other employees now or hereafter provided by law, the State Auditor may appoint and employ examiners in the Department of Audit. The examiners shall make such audits as may be necessary to determine the correctness and accuracy of all reports made to the State Department of Education by any school district or school official concerning the number of educable students in any school district, the number of students enrolled in any school district, the number of students in average daily attendance in any school district, and the number of students being transported or entitled to transportation to any of the public schools of this state.

Miss. Code Ann. § 37-37-5 Compensation, bond and qualifications of examiners.

The examiners appointed under the authority of Section 37-37-3 shall be subject to the same provisions of law governing auditors appointed by the State Auditor under the provisions of Sections 7-7-201 through 7-7-221. However, it shall not be necessary that such examiners be certified public accountants or practical accountants or have had any previous accounting or auditing experience, and it shall not be necessary that such examiners pass an examination in practical accounting or auditing as a prerequisite to appointment.

Miss. Code Ann. § 37-37-7 Powers of examiners; auditing policies.

In making audits under the provisions of this chapter, the examiners may call the attendance rolls at the schools, make field investigations and surveys, make checks of the number of students being transported upon publicly or privately owned buses, and make other and further examinations and investigations as may be necessary to determine whether or not the students reported are actually enrolled in and attending the public schools or are actually being transported or entitled to transportation to such public schools. In addition to the powers and duties of examiners in subsection (1), the State Auditor may establish policies and procedures to ensure the accuracy and reliability of student data used to determine state funding for local school districts, which may include, but are not limited to, the following: On-site audits; An auditing process that ensures the timeliness and accuracy of reports generated by school districts of this state regarding all student transactions; An auditing process that provides for the timeliness, process and accuracy of the electronic transmission of all student data to the Mississippi Department of Education, including, but not limited to, student enrollment, attendance, transportation, absenteeism, graduation and dropouts and other student data and administrative functions as deemed necessary; An audit of the accuracy and validity of all student transactions using the Mississippi Student Information System; and An audit process that ensures the timeliness and accuracy of reports, other than student data, required for submission in accordance with state law and/or State Board of Education policies. Reviews and audits shall be conducted with advance notice, except that unannounced audits may be made upon the determination of the State Auditor when they are necessary due to complaints or valid concerns. Examiners shall make every effort to work with school districts in scheduling audits in consideration of instructional activities such as statewide student testing days. The Department of Education and the school district shall cooperate fully with examiners in providing any related information requested in order to properly conduct the review or audit.

Miss. Code Ann. § 37-37-8 Repealed.

Repealed by Laws, 2004, ch. 434, § 5, eff from and after passage (approved April 18, 2004). [Laws, 1986, ch. 488, § 8; Laws, 1986, ch. 492, § 118, eff from and after July 1, 1987]

Miss. Code Ann. § 37-37-9 Reports upon completion of examination or audit.

Upon completion of each review or audit, the State Auditor shall prepare a report setting forth the audit results and findings, specifically noting all exceptions or violations of any existing law. Copies thereof shall be furnished to the State Department of Education and each school district reviewed or audited. The original copy shall be retained in the Office of the State Auditor as a permanent record thereof and shall be subject to public inspection. The State Auditor shall complete a comprehensive annual report summarizing results of reviews or audits each year and provide the report to the State Department of Education and to the education committees of the Mississippi House of Representatives and Senate.

Miss. Code Ann. § 37-37-11 Repealed.

Repealed by Laws, 2004, ch. 434, § 6, eff from and after passage (approved April 18, 2004). [Codes, 1942, § 6229-05; Laws, 1962, ch. 337, § 4; Laws, 1986, ch. 492, § 120, eff from and after July 1, 1987]

Miss. Code Ann. § 37-37-13 Reporting standards; penalties for adverse findings.

The State Board of Education shall include reporting standards for school districts as part of the standards for accreditation of school districts. These standards shall include penalties within the accreditation system for adverse findings resulting from any reviews or audits conducted under this chapter or through any reviews the State Department of Education may make.

Miss. Code Ann. § 37-37-15 Repealed.

Repealed by Laws, 2004, ch. 434, § 7, eff from and after passage (approved April 18, 2004). § 37-37-15 . [Codes, 1942, § 6229-07; Laws, 1962, ch. 337, § 6; Laws, 1986, ch. 492, § 122, eff from and after July 1, 1987] § 37-37-17 . [Codes, 1942, § 6229-08; Laws, 1962, ch. 337, § 7; Laws, 1986, ch. 492, § 123, eff from and after July 1, 1987.] § 37-37-19 . [Codes, 1942, § 6229-09; Laws, 1962, ch. 337, § 8; Laws, 1986, ch. 492, § 124, eff from and after July 1, 1987.] Editor’s Notes — Former § 37-37-15 provided for the use of reduced average attendance figures. Former § 37-37-17 required a school district to provide the necessary funds to cover the reduction of minimum education program funds. Former § 37-37-19 provided for the reduction of earned credits against the State Public School Building Fund.

Miss. Code Ann. § 37-37-21 Reports of violations; civil and criminal actions.

When, as a result of any audits performed under the terms of this chapter, the State Auditor has reason to believe that any false or erroneous report or violation of law presents ample evidence therefor, he shall report the same to the Attorney General. The Attorney General shall thereupon institute suit in the name of the State of Mississippi and prosecute to a conclusion such actions as may be necessary to make recovery from any and all persons civilly liable. The Attorney General shall also refer the matter to the proper district attorney for the institution of any appropriate criminal proceedings. Any funds recovered by such suits shall be paid into the appropriate school district fund in accordance with the loss such fund or funds may have sustained.