Miss. Code Ann. § 31-7-109: Miss. Code Ann. § 31-7-109

The receiving clerk or his assistants shall, upon proper delivery of equipment, heavy equipment, machinery, supplies, commodities, materials or services, acknowledge receipt of goods in compliance with a receipting system prescribed by the State Department of Audit under the authority of Section 7-7-211 and in accordance with Section 31-7-113 , and the receiving clerk shall be responsible for the maintenance of such system.