SB 3041 — Appropriation; Audit, Department of.

3041 (As Sent to Governor) AN ACT MAKING AN APPROPRIATION FOR THE PURPOSE OF DEFRAYING THE EXPENSES OF THE STATE DEPARTMENT OF AUDIT FOR FISCAL YEAR 2024.

The following sum, or so much thereof as may be necessary, is hereby appropriated out of any funds in the State General Fund not otherwise appropriated, for the purpose of paying salaries and defraying the expenses of the State Department of Audit in making the audits and investigations of public offices of the state and counties as provided by Section 7-7-201 et seq., Mississippi Code of 1972, for the fiscal year beginning July 1, 2023, and ending June 30, 2024.........$ 8,736,506.00.8,889,918.00.

3041 *SS15/A155**SS26/A155SG* ~ OFFICIAL ~ A1/2 23/SS15/A15523/SS26/A155SG PAGE 1 (ki\ki) counties as provided by Section 7-7-201 et seq., Mississippi Code of 1972, for the fiscal year beginning July 1, 2023, and ending June 30, 2024..................................$ 3,880,990.00.4,871,879.00.

154164 Time-Limited:

0 With the funds herein appropriated, it shall be the agency’sagency's responsibility to make certain that funds required for Personal Services for Fiscal Year 2025 do not exceed Fiscal Year 2024 funds appropriated for that purpose unless programs or positions are added to the agency’sagency's Fiscal Year 2024 budget by the Mississippi Legislature.

The Legislature shall determine the agency’sagency's personal services appropriation, which shall be published by the State Personnel Board.Board shall publish.

Additionally,The theagency's Statepersonal Personnelservices Boardappropriation shallmay determineconsist andof publishrestricted thefunds projectedfor annualizedapproved payrollvacancies costsfor basedFiscal onYear current2024 employees.that may not be utilized for active Fiscal Year 2023 Headcount.

It shall be the agency's responsibility ofto ensure that the agencyfunds headprovided tofor ensurevacancies thatare actualused personnelto expendituresincrease headcount and not for Fiscalpromotions, Yeartitle 2024changes, doin-range notsalary exceedadjustments theor dataany providedother bymechanism thefor Legislativeincreasing Budgetsalaries Office.for current employees.

IfIt is the agency’sLegislature's Fiscalintention Yearthat 2024no projectedemployee costsalary exceedsfalls below the annualizedminimum costs, no salary actionsestablished shall be processed by the Mississippi State Personnel BoardBoard. with the exception of new hires that are determined to be essential for the agency.

3041 *SS15/A155**SS26/A155SG* ~ OFFICIAL ~ 23/SS15/A15523/SS26/A155SG PAGE 2(ki\ki)2 AnyAdditionally, transfersthe orState escalationsPersonnel Board shall bedetermine madeand inpublish accordance with the terms,projected conditionsannualized andpayroll procedurescosts establishedbased byon lawcurrent oremployees. allowable under the terms set forth within this act.

It shall be the responsibility of the agency head to ensure that actual personnel expenditures for Fiscal Year 2024 do not exceed the data provided by the Legislative Budget Office.

If the agency's Fiscal Year 2024 projected cost exceeds the annualized costs, no salary actions shall be processed by the State Personnel Board except for new hires determined to be essential for the agency.

Any transfers or escalations shall be made in accordance with the terms, conditions, and procedures established by law or allowable under the terms set forth within this act.

No general funds authorized to be expended herein shall be used to replace federal funds and/or other special funds which are being used for salaries authorized under the provisions of this act and which are withdrawn and no longer available.

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

Funds have been appropriated herein for the purpose of funding Project SEC2 minimum salaries for all employees covered under the Colonel Guy Groff/Neville Kenning Variable Compensation Plan.

It shall be the agency’s responsibility to ensure that the funds are used to increase all employees’ salaries up to the minimum level as determined by the State Personnel Board.

SECTION 4.

In compliance with the "Mississippi Performance Budget and Strategic Planning Act of 1994," it is the intent of S.

3041 *SS15/A155**SS26/A155SG* ~ OFFICIAL ~ 23/SS15/A15523/SS26/A155SG PAGE 3(ki\ki)3 therelating Legislatureto that the fundsreporting providedof hereinincome shallpaid beto utilizedcontract inemployees, theas mostinterpreted efficientby and effective manner possible to achieve the intendedOffice mission of thisthe agency.State Auditor.

SECTION 4.

In compliance with the "Mississippi Performance Budget and Strategic Planning Act of 1994," it is the intent of the Legislature that the funds provided herein shall be utilized in the most efficient and effective manner possible to achieve the intended mission of this agency.

FY2024 Performance Measures Target Finance & Compliance County Government Audits- Percent Audited by CPA Firms 65.00 County Government Audits- Percent Audited by OSA 35.00 Single Audit Federal Program Coverage - Percent Audited by CPA Firms 25.00 Single Audit Federal Program Coverage - Percent Audited by OSA 75.00 ACFR Opinion Units - Percent General Fund Assets 75.00 ACFR Opinion Units - Percent General Fund Reserves 75.00 Technical Assistance Number of Technical Assistance Inquiries 6,400 Cost per Technical Assistance Inquiry 15.00 Percent Customer Satisfaction Rating of 70% or Higher 75.00 S.

3041 *SS15/A155**SS26/A155SG* ~ OFFICIAL ~ 23/SS15/A15523/SS26/A155SG PAGE 4(ki\ki)4 Number of Technical Assistance Inquiries 6,400 Cost per Technical Assistance Inquiry 15.00 Percent Customer Satisfaction Rating of 70% or Higher 75.00 Investigations Recovered Embezzled and/or Misspent Funds as a Result of Investigations Conducted by this Office 600,000.00 Recovered Funds as a Percent of Total Misspent Funds 18.00 Performance Audits Number of Performance Audit Reports Completed 1010.00 Number of Positive Changes Recommended in Performance Audits or Bond Monitoring Reports 2525.00 A reporting of the degree to which the performance targets set above have been or are being achieved shall be provided in the agency's budget request submitted to the Joint Legislative Budget Committee for Fiscal Year 2025.

It is the intention of the Legislature that whenever two (2) or more bids are received by this agency for the purchase of commodities or equipment, and whenever all things stated in such received bids are equal with respect to price, quality and service, the Mississippi Industries for the Blind shallS. be given preference.

A similar preference shall be given to the Mississippi Industries for the Blind whenever purchases are made without competitive bids.

S.

3041 *SS15/A155**SS26/A155SG* ~ OFFICIAL ~ 23/SS15/A15523/SS26/A155SG PAGE 5(ki\ki)5 SECTIONshall 6.be given preference.

A similar preference shall be given to the Mississippi Industries for the Blind whenever purchases are made without competitive bids.

SECTION 6.

It is the intention of the Legislature that the State Department of Audit shall maintain complete accounting and personnel records related to the expenditure of all funds appropriated under this act and that such records shall be in the same format and level of detail as maintained for Fiscal Year S.

3041 *SS15/A155**SS26/A155SG* ~ OFFICIAL ~ 23/SS15/A15523/SS26/A155SG PAGE 6(ki\ki)6 personnel records related to the expenditure of all funds appropriated under this act and that such records shall be in the same format and level of detail as maintained for Fiscal Year 2023.

This act shall take effect and be in force from and after July 1, 2023, and shall stand repealed from and after June 30, 2023.

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