Bill Text: MS SB2811 | 2022 | Regular Session | Introduced
Bill Title: Internal audits; revise requirements for universities, community or junior colleges and certain state agencies.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Failed) 2022-02-01 - Died In Committee [SB2811 Detail]
Download: Mississippi-2022-SB2811-Introduced.html
MISSISSIPPI LEGISLATURE
2022 Regular Session
To: Universities and Colleges
By: Senator(s) Blackwell, Younger, Chassaniol, Polk
Senate Bill 2811
AN ACT TO AMEND SECTIONS 25-65-7 AND 25-65-9, MISSISSIPPI CODE OF 1972, TO REQUIRE INTERNAL AUDIT OFFICES TO BE ESTABLISHED IN THE UNIVERSITIES AND CERTAIN STATE AGENCIES; TO PROVIDE FOR AN INTERNAL AUDIT UNIT TO BE ESTABLISHED AT THE MISSISSIPPI COMMUNITY COLLEGES BOARD TO SERVE THE INTERNAL AUDIT NEEDS OF THE STATE'S COMMUNITY COLLEGES; TO PRECONDITION THE ESTABLISHMENT OF A COMMUNITY COLLEGE INTERNAL AUDIT FUNCTION ON THE SPECIFIC APPROPRIATION OF FUNDS FOR THAT PURPOSE TO THE STATE BOARD FOR COMMUNITY COLLEGES; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 25-65-7, Mississippi Code of 1972, is amended as follows:
25-65-7. (1) The
provisions of this chapter shall only apply (a) to the following universities:
(i) Alcorn State University, (ii) Delta State University, (iii) Jackson State
University, (iv) Mississippi State University, (v) Mississippi State University
Agriculture and Forestry Experiment Station, (vi) Mississippi State University
Cooperative Extension Service, (vii) Mississippi State University Forest and
Wildlife Research Center, (viii) Mississippi State University State Chemical
Laboratory, (ix) Mississippi University for Women, (x) Mississippi Valley State
University, (xi) The University of Mississippi, (xii) University of Mississippi
Medical Center and * * *
(xiii) The University of Southern Mississippi; * * * and ( * * *b) to the following agencies: (i) the
Department of Finance and Administration, (ii) the * * * Department of Revenue,
(iii) the Department of Education, (iv) the State Department of Health, (v) the
Department of Mental Health, (vi) the Department of Agriculture and Commerce,
(vii) the Mississippi Development Authority, (viii) the Department of Environmental
Quality, (ix) the Department of Wildlife, Fisheries and Parks, (x) the
Department of Corrections, (xi) the Division of Medicaid, (xii) the Department
of Rehabilitation Services, (xiii) the Department of Public Safety, (xiv) the
Mississippi Employment Security Commission, (xv) the Mississippi Department of
Information Technology Services, (xvi) the Public Employees Retirement System,
(xvii) the Mississippi Department of Transportation, (xviii) the Mississippi
Gaming Commission and (xix) the Mississippi Department of Human Services.
(2) If the conditions of Section 25-65-9 are met, the requirements of this chapter shall also apply to the following community/junior colleges: (i) Coahoma Community College, (ii) Copiah-Lincoln Community College, (iii) East Central Community College, (iv) East Mississippi Community College, (v) Hinds Community College, (vi) Holmes Community College, (vii) Itawamba Community College, (viii) Jones County Junior College, (ix) Meridian Community College, (x) Mississippi Delta Community College, (xi) Mississippi Gulf Coast Community College, (xii) Northeast Mississippi Community College, (xiii) Northwest Mississippi Community College, (xiv) Pearl River Community College and (xv) Southwest Mississippi Community College.
SECTION 2. Section 25-65-9, Mississippi Code of 1972, is amended as follows:
25-65-9. (1) Except as
otherwise provided by subsection (2) of this section, each university * * * and state agency
shall, subject to specific appropriation of available funding, employ an agency
internal audit director who shall be appointed by the university president or chancellor * * * or
the elected official or executive director or his counterpart of a state
agency without a governing board or commission. The university president or
chancellor * * * or the agency head shall ensure that the
university * * * or agency shall employ, subject to specific
funding being appropriated, a sufficient number of professional and support
staff to implement an effective program of internal auditing. Compensation,
training, job tenure and advancement of internal auditing staff shall be based
upon the rules of the State Personnel Board for other business employees in the
system. The internal audit organization shall have organizational status
outside the agency's staff or line management functions or units subject to
audit, and shall be free of operational and management responsibilities that
would impair the ability to make independent audits of any aspects of the
agency's operations. An agency * * * or university * * * internal audit
director may be terminated by the appointing authority in accordance with State
Personnel Board rules and regulations for any state employee after a seven * * *-day notification period to the State
Auditor.
(2) The university president
or chancellor * * * or
the * * * agency head of a university * * * or state agency,
respectively, may outsource the internal audit function if he determines that
it is more cost efficient than establishing the audit personnel and procedures
provided in subsection (1) of this section. Internal audit services may not be
outsourced to the same firm or individual who performs independent audit or other
consulting services to the university * * * or agency.
(3) (a) Internal auditing of all community and junior colleges is mandatory if the Legislature appropriates funds to the State Board for Community Colleges specifically for the purpose of staffing and maintaining an internal audit unit charged with the responsibility of scheduling and conducting audits of the community colleges and reporting their findings, conclusions and recommendations to the presidents of the community colleges. If the Legislature funds the internal audit function, internal auditors shall work with the presidents of each community college to establish schedules, priorities, and other practices necessary to make internal auditing effective.
(b) An internal audit unit established by authority of this section shall be headed by an internal auditor appointed by the Mississippi Community Colleges Board. The internal auditor and staff shall meet all qualifications set out for internal auditors in this chapter, and shall have the duties and responsibilities of internal auditors set out by this chapter. Any reference in this chapter to a community or junior college internal auditor shall mean the internal audit unit established by authority of this section.
SECTION 3. This act shall take effect and be in force from and after July 1, 2022.
