Miss. Code Ann. § 19-17-5: Miss. Code Ann. § 19-17-5

The county auditor shall keep, as a record in his office, a book to be styled “depository funds ledger” in which he shall record all receipts and disbursements of county funds, and he shall compare and reconcile said “depository funds ledger” with the depository's report of funds of the county on deposit, as shown by such report, quarterly and/or at such other times, as may be required by the board of supervisors.