1997 Regular Session
By: Senator(s) Hall, Burton, Dearing, Kirby, Mettetal, Walls
Senate Bill 3129
(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 1998.
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, 1997, and ending June 30, 1998 . . . . . . . . . . . . . . $ 5,718,417.00.
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, 1997, and ending June 30, 1998 $ 4,201,272.00.
SECTION 3. Of the funds appropriated under the provisions of Sections 1 and 2, not more than the amounts set forth below shall be expended for the respective major objects or purposes of expenditure:
MAJOR OBJECTS OF EXPENDITURE:
Salaries, Wages and Fringe Benefits $ 7,926,359.00
Travel and Subsistence 952,115.00
Contractual Services 803,835.00
Other Than Equipment 0.00
Subsidies, Loans and Grants 0.00
Total $ 9,919,689.00
General Funds $ 5,718,417.00
Special Funds 4,201,272.00
Total $ 9,919,689.00
Permanent: Full Time. . . . . . . . . 187
Part Time. . . . . . . . . 1
Time-Limited: Full Time. . . . . . . . . 0
Part Time. . . . . . . . . 0
From the funds provided in the budget category "Personal Services: Salaries, Wages and Fringe Benefits," funds may be expended for the following purposes, in compliance with policies established by the State Personnel Board and any conditions placed on such expenditure:
(a) The components of the Variable Compensation Plan shall be maintained within the constraints of the funds appropriated herein.
(b) Funds shall be used to fund the "Realignment" component at the requirement established by the State Personnel Board.
(c) Subsequent to the application of Realignment, as specified in Subparagraph (b), above, funds shall be used to provide all eligible state employees employed on or before June 30, 1996, a Three Hundred Dollar ($300.00) "In-Service" COLA base salary increase effective July 1, 1997.
(d) All eligible state employees employed on or before June 30, 1996, shall receive a one percent (1%) salary increase on the first day of the month following their anniversary hire date.
(e) To be eligible for the salary increases specified in Subparagraphs (c) and (d), above, employees must have a current overall performance appraisal rating of "meets expectations" (2.0), or above, on the effective date of the increase. Employees who, subsequent to their eligibility date, receive a performance appraisal rating of "meets expectations" (2.0), or above, during Fiscal Year 1998 shall receive the salary increase effective the date of the rating. If an eligible employee is currently at or above end step for his or her job classification, or should this salary increase cause an eligible employee's salary to exceed end step, that portion of the increase exceeding end step shall be built into the employee's base salary.
It is the agency's responsibility to make certain that funds required to be appropriated for Personal Services for Fiscal Year 1999 do not exceed Fiscal Year 1998 funds appropriated for that purpose unless programs and/or positions are added to the agency's budget by the Mississippi Legislature.
Any transfers or escalations shall be made in accordance with the terms, conditions, and procedures established by law.
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 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, reallocate existing staff, and pay related expenses, or to engage private accountants, as necessary, to comply with the provisions of the Act.
SECTION 5. Within the funds provided herein, audits of the Institute for Technology Development (ITD) are to be performed by the State Auditor in accordance with Sections 31-29-3 and 31-29-25, Mississippi Code of 1972. In conducting these audits, the State Auditor may rely to the maximum extent possible upon audits of ITD conducted by independent auditors in accordance with the provisions of the "Standards for Audit of Governmental Organizations, Programs, Activities and Functions" published by the Comptroller General of the United States and Circular A-133 "Audits of Institutions of Higher Learning and Other Non-Profit Institutions" published by the Office of Management and Budget. ITD shall present the results of any and all such audits to the State Auditor for review and incorporation into his reports to the Legislative Budget Committee. The audits to be provided to the State Auditor by ITD shall include at least one (1) annual financial and compliance audit and one (1) audit of its indirect costs and associated billing rate agreements.
SECTION 6. 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:
Performance Measures Target
Audits completed (Engagements) 190
Cost per audit hour ($) 47.50
Billable audit hours (Hours) 184,000
Inquiries (Action) 8,500
Cost per inquiry ($) 32.47
Technicalities (Actions) 34,800
Cost per technicality ($) 7.93
AVERAGE DAILY ATTENDANCE
ADA examination (Actions) 11,250
Cost per attendance count ($) 31.08
Cost per school ($) 398.74
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 1999.
SECTION 7. The money herein appropriated shall be paid by the State Treasurer out of any money in the State General Fund not otherwise appropriated, or the proper special funds, 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 8. This act shall take effect and be in force from and after July 1, 1997.