§ 25-65-15. Auditing standards
Audits shall be conducted in accordance with the Standards for the Professional Practice of Internal Auditing published by The Institute of Internal Auditors, Inc., and, when required by law, regulation, agreement, contract or policy, in accordance with Government Auditing Standards issued by the Comptroller General of the United States. All audit reports issued by internal […]
§ 25-65-17. Audit reports confidential; production of reports; access to records
Audit reports shall be confidential but shall be provided on a quarterly basis to the governing board or commission of the university, the community/junior college or the state agency. State agencies without a governing board or commission shall have the quarterly report provided to the Governor and the State Auditor. When the university, community/junior college […]
§ 25-65-19. Submission of report; follow-up and final report
At the conclusion of each audit, the internal audit director shall submit preliminary findings and recommendations to the person responsible for supervision of the program, activity, function or organizational unit being audited who shall respond in writing to any findings of the internal audit director within forty-five (45) working days or less at the discretion […]
§ 25-65-21. Corrective actions taken on findings
No later than six (6) months or less at the discretion of the university president or chancellor, the community/junior college president or state agency director after a financial, compliance, electronic data processing or performance audit is issued, the agency internal audit director shall inform the university president or chancellor, the community/junior college president or the […]
§ 25-65-23. Roles of state or external auditors and legislative committees
The state or other external auditor, in connection with planning independent postaudits of the same agency, shall give appropriate consideration to internal audit reports and the resolution of findings therein. Appropriate legislative committees may inquire into the reasons or justifications for failure of the university, community/junior college or agency to correct the deficiencies reported in […]
§ 25-61-10. Access to records stored, manipulated or retrieved by sensitive software; acquisition, modification, etc., of systems, etc., used for creation or maintenance of public records data bases
Except as otherwise provided in Section 25-61-11.2, any public body that uses sensitive software, as defined in Section 25-61-9, or proprietary software must not thereby diminish the right of the public to inspect and copy a public record. A public body that uses sensitive software, as defined in Section 25-61-9, or proprietary software to store, […]
§ 25-61-11. Records exempted or privileged by law
The provisions of this chapter shall not be construed to conflict with, amend, repeal or supersede any constitutional law, state or federal statutory law, or decision of a court of this state or the United States which at the time this chapter is effective or thereafter specifically declares a public record to be confidential or […]
§ 25-61-11.1. Exemption for private information of persons possessing a weapon permit
The name, home address, any telephone number or other private information of any person who possesses a weapon permit issued under Section 45-9-101 or Section 97-37-7 shall be exempt from the Mississippi Public Records Act of 1983.
§ 25-61-11.2. Exemption for certain information technology records
The following information technology (IT) records shall be exempt from the Mississippi Public Records Act of 1983: IT infrastructure details, including network architecture, schematics, and IT system designs; Source code; Detailed hardware and software inventories; Security plans; Vulnerability reports; Security risk assessment details; Security compliance reports; Authentication credentials; Security policies and processes; Security incident reports; […]
§ 25-61-12. Exemption for private information of law enforcement, judicial and prosecutorial personnel; exceptions
The home address, any telephone number of a privately paid account or other private information of any law enforcement officer, criminal investigator, judge or district attorney or the spouse or child of the law enforcement officer, criminal investigator, judge or district attorney shall be exempt from the Mississippi Public Records Act of 1983. This exemption […]