The state auditor of Mississippi is an elected official in the executive branch of Mississippi's state government. The duty of the state auditor is to ensure accountability in the use of funds appropriated by the state legislature by inspecting and reporting on the expenditure of the public funds.

Shad White Shadrack Tucker White (born September 22, 1985) is an American politician and Certified Fraud Examiner (CFE) serving as the 42nd State Auditor of Mississippi. He previously served as Director of the Mississippi Justice Institute. A Republican, ...

is the incumbent state auditor of Mississippi as of 2022. He assumed office on July 17, 2018.

History of the office

It has been an elected position since the 1832

Constitution of Mississippi The Constitution of Mississippi is the primary organizing law for the U.S. state of Mississippi delineating the duties, powers, structures, and functions of the state government. Mississippi's original constitution was adopted at a constitut ...

, which specified a two-year term; prior to this, the state auditor was appointed annually by the

governor of Mississippi A governor is an administrative leader and head of a polity or political region, ranking under the head of state and in some cases, such as governors-general, as the head of state's official representative. Depending on the type of political r ...

. The 1868 Constitution expanded the term to four years. The fourth Constitution of Mississippi, ratified in 1890, made the state auditor ineligible to hold consecutive terms, and barred the state auditor and

state treasurer In the state governments of the United States, 48 of the 50 states have the executive position of treasurer. New York abolished the position in 1926; duties were transferred to New York State Comptroller. Texas abolished the position of Texas ...

from immediately succeeding each other. This measure was implemented as an effort to prevent

collusion Collusion is a deceitful agreement or secret cooperation between two or more parties to limit open competition by deceiving, misleading or defrauding others of their legal right. Collusion is not always considered illegal. It can be used to att ...

between the two officeholders, after a series of

embezzlement Embezzlement is a crime that consists of withholding assets for the purpose of conversion of such assets, by one or more persons to whom the assets were entrusted, either to be held or to be used for specific purposes. Embezzlement is a type ...

s and misuses of public funds during the

Reconstruction era The Reconstruction era was a period in American history following the American Civil War (1861–1865) and lasting until approximately the Compromise of 1877. During Reconstruction, attempts were made to rebuild the country after the bloo ...

. A 1966 constitutional amendment lifted the prohibitions, making the state auditor eligible to serve consecutive terms. In 1986, the Constitution Committee of the Mississippi House voted to approve a proposal to limit the state auditor to a ten-year tenure, but the measure was rejected by the full House after initially being passed by the

state senate A state legislature in the United States is the legislative body of any of the 50 U.S. states. The formal name varies from state to state. In 27 states, the legislature is simply called the ''Legislature'' or the ''State Legislature'', whil ...

. In 1993 some employees in the Department of Audit's investigative division were made

law enforcement Law enforcement is the activity of some members of government who act in an organized manner to enforce the law by discovering, deterring, rehabilitating, or punishing people who violate the rules and norms governing that society. The term en ...

officers. Originally restricted to exercising the

power of arrest The power of arrest is a mandate given by a central authority that allows an individual to remove a criminal's (or suspected criminal's) liberty. The power of arrest can also be used to protect a person, or persons from harm or to protect damage t ...

only after an individual had been indicted by a court following an auditing investigation, in 2003 the officers were granted full arrest powers and thus permitted to arrest anyone for any crime they detected in the course of their duties. Hamp King was the first

certified public accountant Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United Sta ...

to serve as state auditor.

Powers, duties, and structure

To be elected state auditor, a person must be at least 25 years old and must have been a resident of Mississippi for at least five years at the time of the election. They are elected to a four-year term without term limits. The state auditor is responsible for auditing state agencies, county governments, school districts, and tertiary educational institutions. They also conduct data audits for public schools and monitor state agencies' inventory. They advise local governments on accounting matters in accordance with

Generally Accepted Accounting Principles Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on th ...

and relevant laws, and investigate misuse of public funds. The Department of Audit has approximately 150 employees, including about 40 certified public accountants. It has four divisions: Financial and Compliance Audit Division, Investigative Division, Government Accountability Division, and the Technical Assistance Division. The auditor's salary is $90,000 per year, but is set to increase to $150,000 annually in 2024.

List of auditors

Source: ''Mississippi Official & Statistical Register''

Territorial auditors (1798–1817)

* Charles B. Howell * Beverly R. Grayson * Park Walton

State auditors (1817–present)

References

Works cited

Constitution of the State of Mississippi
(current, 1890 with amendments). Mississippi Secretary of State (Education and Publications). Retrieved March 19, 2021.
Constitution of the State of Mississippi
(1890). Mississippi History Now. Archived fro
the original
on October 9, 2016. Retrieved March 19, 2021.
Constitution of the State of Mississippi
(1868). Mississippi History Now. Archived fro
the original
on April 21, 2016. Retrieved March 19, 2021.
Constitution of the State of Mississippi
(1832). Mississippi History Now. Archived fro
the original
on October 9, 2016. Retrieved March 19, 2021.
Constitution of the State of Mississippi
(1817). Mississippi History Now. Archived fro
the original
on October 9, 2016. Retrieved March 19, 2021. * *

External links

Mississippi State Auditor website
{{DEFAULTSORT:Mississippi, State Auditor of *

MIssissippi Mississippi () is a state in the Southeastern region of the United States, bordered to the north by Tennessee; to the east by Alabama; to the south by the Gulf of Mexico; to the southwest by Louisiana; and to the northwest by Arkansas. Miss ...