Section 37-1-6801-01001-103 The Internal Audit Division shall not impose any additional audit requirements on municipalities or public authorities which have an audit performed under this regulation, except as additional reviews are deemed necessary by a Commissioner, the Commission, or the Executive Director for:
1. Periods on project close-out reviews not covered by this regulation;2. Resolution of material known questioned costs;3. Resolution of non-compliance which is deemed material to the schedule of expenditures of State transportation assistance;4. Unresolved reportable conditions which are also material weaknesses to the financial statements or the schedule of State transportation assistance;5. Indications of irregularities or fraud, waste, or abuse; or6. Other reviews deemed necessary to fulfill monitoring responsibilities of Federal programs or to comply with Federal requirements or guidance.37 Miss. Code. R. § 1-6801-01001-103