Miss. Code § 19-11-14
In order for the county's financial records to fairly represent the financial condition of the county as of the date of the external audit, the clerk of the board of supervisors or, where applicable, the county administrator shall record into the county's accounting system the year-end adjusting accounting entries recommended by the county's external independent financial auditors selected by the Office of the State Auditor. If the clerk of the board of supervisors or, where applicable, the county administrator declines to make any year-end adjusting accounting entries recommended by the external financial auditors, the board of supervisors shall spread upon the board's minutes the reasons why the recommended year-end accounting entries were not entered into the county's accounting system and the impact that not including the recommended year-end accounting entries in the county's financial records will have regarding the fair representation of the financial condition of the county.
Miss. Code § 19-11-14