The Mississippi Constitution in Section 134 creates the Office of the State Auditor whose specific powers derive from the Mississippi Code of 1972, as amended, including Section 7-7-211 which 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 organizational structure of the Office of the State Auditor consists of the Auditor's Executive Support Staff and eight divisions.
The Auditor's Executive Support Staff assists in directing and supervising Office activities involving one or more the eight divisions. The Director of the Department of Audit coordinates and oversees this function, acting on behalf of the State Auditor when needed.
The Office of the State Auditor is housed in three (3) locations. The central office is in Jackson with satellite offices in Ellisville and Grenada.
4 Miss. Code. R. 1-1.2