PEER Report #1

SPECIAL SURVEY TO IDENTIFY DEFICIENCIES IN THE ACCOUNTING SYSTEM AND INTERNAL CONTROLS AT THE MISSISSIPPI STATE PENITENTIARY AND RECOMMENDATIONS FOR THE INSTALLATION AND MAINTENANCE OF AN ACCURATE ACCOUNTING SYSTEM COMBINED WITH ADEQUATE INTERNAL CONTROL, July 3, 1973, 36 pages

Deficit financing of the Mississippi State Penitentiary in FY 1973 was the impetus for this study.

The organization and administration of personnel were reviewed in the report, and recommendations for improvement in this area were detailed. PEER auditors found deficiencies in the accounting systems and internal controls in the Farm Division, the Corrections Division (Book Bindery and Prisoners’ Fund), and the Service and Support Division. Recommended corrective measures were enumerated for each division.

In general, the PEER Committee recommended that the Penitentiary establish and maintain a well-planned control system for the provision of adequate reporting methods, accurate accounting, and proper planning and budgeting.

For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.