Miss. Code Ann. § 47-5-37

The commissioner shall employ a qualified fiscal comptroller who shall be a certified public accountant and who shall be charged with the responsibility of maintaining a modern accounting system which shall accurately reflect all fiscal transactions in such manner and in such form as shall be recommended by the State Fiscal Management Board. The commissioner shall employ such qualified bookkeepers and other clerical personnel as required to maintain the accounting system who shall devote their full time to their duties as employees of the correctional system. The fiscal comptroller shall make a monthly report to the Governor and Chairmen of Corrections Committee of the Senate and the Penitentiary Committee of the House of Representatives. The fiscal comptroller shall countersign all checks. The fiscal comptroller shall have sole responsibility for all purchases and the signing of all purchase orders issued by the correctional system. Such fiscal comptroller shall execute a good and sufficient bond payable to the State of Mississippi in the sum of Fifty Thousand Dollars ($50,000.00), conditioned for the satisfactory performance of the duties of his office, and the accurate accounting of any moneys and properties coming into his hands.

The commissioner or his designee shall sign all requisitions for issuance of warrant authorizing any disbursement of any sum or sums on account of the correctional system, and no money shall be paid out on any account of the correctional system except on a requisition for issuance of warrant signed by him or his designee.