Miss. Code Ann. § 47-5-319

In addition to the information ordinarily required by law in the annual audits of expenditures and operations of the State Department of Corrections made by the state auditor, after March 23, 1978, audit reports shall also include a detailed statement of all materials, machinery or other property procured, and the cost thereof, and the expenditures made during the audited year for manufacturing purposes, together with a statement of all materials on hand to be manufactured, or in process of manufacture, or manufactured, and the values of all machinery, fixtures or other appurtenances for the purpose of utilizing the productive labor of offenders, and the earnings realized therefrom during the year.