Bill Text: MS SB2898 | 2013 | Regular Session | Enrolled
Bill Title: Appropriation; Audit, Department of.
Spectrum: Moderate Partisan Bill (Republican 4-1)
Status: (Passed) 2013-04-18 - Approved by Governor [SB2898 Detail]
Download: Mississippi-2013-SB2898-Enrolled.html
MISSISSIPPI LEGISLATURE
2013 Regular Session
To: Appropriations
By: Senator(s) Clarke, Burton, Carmichael, Brown, Jackson (11th)
Senate Bill 2898
(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 2014.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. 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, 2013, and ending June 30, 2014 $ 5,570,421.00.
SECTION 2. The following sum, or so much thereof as may be necessary, is hereby appropriated out of any special funds in the State Treasury to the credit of the State Department of Audit's special fund account 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, 2013, and ending June 30, 2014........................ $ 6,539,137.00.
SECTION 3. Of the funds appropriated under the provisions of this act, the following positions are authorized:
AUTHORIZED POSITIONS:
Permanent: Full Time........... 165
Part Time........... 3
Time-Limited: Full Time.......... 14
Part Time........... 0
Unless otherwise authorized in this act, no state agency shall take any action to promote or otherwise award salary increases through reallocation, reclassification, realignment, educational benchmark, career ladder, equity salary adjustment, or any other means to increase salaries of employees or positions unless specifically exempted by the following conditions: the award of teacher salary increments; the advancement of a trainee/cadet to the next level of a bona fide career ladder; the award of an educational benchmark for the attainment of a Certified Public Accountant License or higher level professional certification; the immediate replacement of a departing employee with an employee from within state service at a salary level of the departing employee or the FY2014 promotional formula, whichever is less; the emergency appointment of nurses, pharmacists or other health care and child protection professionals at a salary to be determined by the State Personnel Board or any other requested action of the agency that has been specifically authorized by the Legislature.
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. The State Personnel Board shall not escalate positions without written approval from the Department of Finance and Administration. The Department of Finance and Administration shall not provide written approval to escalate any funds for salaries and/or positions without proof of availability of new or additional funds above the appropriated level.
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.
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. Based on the funding authorized, this agency shall make every effort to attain the targeted performance measures provided below:
FY2014
Performance Measures Target
Post Audit
Audits Completed (Engagements) 40
Billable Audit Hours (Hours) 89,450
Technical Assistance
Inquiries (Action) 7,500
Cost per Inquiry ($) 15.00
Technicalities (Actions) 35,000
Cost per Technicality (Cents per Issue) 1.15
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 2015.
SECTION 5. In addition to the sums appropriated herein, the Office of the State Auditor is hereby authorized to receive, budget and expend, with the approval of the Department of Finance and Administration, any special funds made available to comply with the Single Audit Act of 1984. These special funds may be used to employ staff, and pay related expenses, or to engage private accountants, as necessary, to comply with the provisions of the act.
SECTION 6. 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 shall be given preference. A similar preference shall be given to the Mississippi Industries for the Blind whenever purchases are made without competitive bids.
SECTION 7. 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 Auditor employees to be reimbursed over a 12-month period by the employee taking the course.
SECTION 8. It is the intention of the Legislature that the Department of Audit shall have the authority to receive, budget and expend funds from any source in an amount not to exceed One Million Five Hundred Thousand Dollars ($1,500,000.00) in accordance with the rules and regulations of the Department of Finance and Administration in a manner consistent with the escalation of federal funds.
SECTION 9. The Department of Audit shall not be subject to the provisions of this act that prohibit any action to promote or otherwise award salary increases through reallocation, reclassification, realignment, educational benchmark, career ladder, equity salary adjustment, or any other means to increase salaries of employees or positions. It shall be the responsibility of the agency head to ensure that no single personnel action increases the agency’s projected annual cost as prepared by the State Personnel Board and/or the Fiscal Year 2014 appropriations for “Personnel Services” when annualized, with the exception of escalated funds. If at the time the agency takes any action to change “Personnel 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 2014 “Personnel 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.
SECTION 10. 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 2013. It is further the intention of the Legislature that the agency's budget request for Fiscal Year 2015 shall be submitted to the Joint Legislative Budget Committee in a format and level of detail comparable to the format and level of detail provided during the Fiscal Year 2014 budget request process.
SECTION 11. The money herein appropriated shall be paid by the State Treasurer out of any money in the State Treasury to the credit of the proper fund or funds as set forth in this act, upon warrants issued by the State Fiscal Officer; and the State Fiscal Officer shall issue his warrants upon requisitions signed by the proper person, officer or officers in the manner provided by law.
SECTION 12. This act shall take effect and be in force from and after July 1, 2013.
