Miss. Code Ann. § 37-61-29: Miss. Code Ann. § 37-61-29

The State Department of Audit is hereby authorized and empowered to post-audit and investigate the financial affairs and all transactions involving the school funds of the school district including the total funding formula funds and supplementary district school funds, and to make separate and special audits thereof, as now provided by Sections 7-7-201 through 7-7-215 .