The Office of the State Auditor is authorized by law to audit any entity which shares revenues derived from taxes or fees imposed by the Legislature and other public bodies supported in part or wholly from public funds. The Department of Audit made audit fee charge-offs totaling $73,614.89 from July 1, 1984, through December 31, 1988, without written policies, procedures, and criteria to govern the billing of audit fees. Of this amount, the department did not charge governmental entities $28,952.52 for audit services during this period as required by state statutes. PEER recommends that the Department of Audit verify time records supporting the $28,952.52 in uncollected fees and collect those determined to be correct. The Department of Audit should develop written policies and procedures to govern the billing process.
For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.