SB 2971 — Appropriation; Audit, Department of.

SB2971 (As PassedSent theto Senate)Governor) - 2020 Regular Session MISSISSIPPI LEGISLATURE Regular Session To:

Senator(s) Hopson, Wiggins, Polk, Blackwell, Frazier, Johnson Senate Bill 2971 (As PassedSent theto Senate)Governor) AN ACT MAKING AN APPROPRIATION FOR THE PURPOSE OF DEFRAYING THE EXPENSES OF THE STATE DEPARTMENT OF AUDIT FOR FISCAL YEAR 2021.

$     7,832,326.00.7,957,978.00.

$     3,215,679.00.4,215,679.00.

     156165 Part Time............

       0      With the funds herein appropriated, it shall be the agency's responsibility to make certain that funds required to be appropriated for "Personal Services" for Fiscal Year 2022 do not exceed Fiscal Year 2021 funds appropriated for that purpose,purpose unless programs or positions are added to the agency's Fiscal Year 2021 budget by the Mississippi Legislature.  Based on data provided by the Legislative Budget Office, the State Personnel Board shall determine and publish the projected annual cost to fully fund all appropriated positions in compliance with the provisions of this act.  Absent a special situation or circumstance approved by the State Personnel Board, or unless otherwise authorized by this act, no state agency shall take any action to promote or otherwise award salary increases through reallocation, reclassification, or realignment.  If the State Personnel Board determines a special situation or circumstance exists and approves an action, then the agency and the State Personnel Board shall provide a monthly report of each action approved by the State Personnel Board to the Chairmen of the Accountability, Efficiency and Transparency Committees of the Senate and House of Representatives and the Chairmen of the Appropriations Committees of the Senate and House of Representatives.  It shall be the responsibility of the agency head to ensure that no single personnel action increases this projected annual cost and/or the Fiscal Year 2021 appropriations for "Personal Services" when annualized, with the exception of escalated funds and the award of benchmarks.  If, at the time the agency takes any action to change "Personal Services," the State Personnel Board determines that the agency has taken an action which would cause the agency to exceed this projected annual cost or the Fiscal Year 2021 "Personal Services" appropriated level, when annualized, then only those actions which reduce the projected annual cost and/or the appropriation requirement will be processed by the State Personnel Board until such time as the requirements of this provision are met.

     None of the funds herein appropriated shall be used in violation of Internal Revenue Service’sService's Publication 15-A relating to the reporting of income paid to contract employees, as interpreted by the Office of the State Auditor.

     SECTION 6.  Of the funds appropriated in Section 2, it is the intention of the Legislature that Thirty Thousand Dollars ($30,000.00) is provided for the purpose of paying fees for a CPA Review Course for the Office of the State AuditorAuditor's employees to be reimbursed over a 12-month period by the employee taking the course.

     SECTION 7.  It is the intention of the Legislature that the State Auditor is hereby authorized to escalate, budget and expend funds from any source made available to comply with the Single Audit Act of 1984,1984 in an amount not to exceed One Million Eight Hundred Thousand Dollars ($1,800,000.00), for the purpose of employing staff, paying related expenses, or to engage private accountants, as necessary, to comply with the provisions of the act, in accordance with rules and regulations of the Department of Finance and Administration in a manner consistent with the escalation of federal funds.

SECTION 8.  OfNo the funds appropriated in Section 2, no more than One Million Dollars ($1,000,000.00) may be provided to defray expenses incurred by the Office of the State Auditor pursuant to the rules and regulations of the United States Department of Justice Federal Equitable Sharing Program.  These funds may only be used for nonbudgeted law enforcement purposes by the Office of the State Auditor.

     SECTION 11.  This act shall take effect and be in force from and after July 1, 2020, and shall stand repealed from and after June 30, 2020.