This report was the second survey on the internal and accounting controls of the Mississippi State Penitentiary. When the first survey was conducted in May 1973 (see report number 1, page 73), the penitentiary had no permanent superintendent. This re-examination was authorized to evaluate internal accounting procedures under the administration of the new superintendent, who took office in January 1974.
Many recommendations had been implemented since the previous survey. In particular, the farm and the penal operations were separated by law in 1974, successfully eliminating many problems. In addition to implementing PEER recommendations in the field of accounting, a firm of consultants had been employed to study the accounting system and to suggest further improvement. Qualified, experienced personnel had been hired since May 1973, and a central warehouse had been constructed with adequate internal controls.
Although a few minor problems remain, the State Penitentiary had accomplished many objectives of the first report.
For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.