MISSISSIPPI LEGISLATURE

2004 Regular Session

To: Appropriations

By: Senator(s) Gordon, Little, Thames, Chaney, Kirby, Mettetal, Williamson

Senate Bill 3107

(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 2005.

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, 2004, and ending June 30, 2005$ 5,722,582.00.

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, 2004, and ending June 30, 2005........................ $ 4,169,337.00.

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:

Personal Services:

Salaries, Wages and Fringe Benefits$ 8,217,251.00

Travel and Subsistence.............. 760,760.00

Contractual Services..................... 811,974.00

Commodities.............................. 82,736.00

Capital Outlay:

Other Than Equipment................ 0.00

Equipment........................... 16,615.00

Subsidies, Loans and Grants.............. 2,583.00

Total.............................. $ 9,891,919.00

FUNDING:

General Funds........................... $ 5,722,582.00

Special Funds............................ 4,169,337.00

Total.............................. $ 9,891,919.00

AUTHORIZED POSITIONS:

Permanent: Full Time........... 169

Part Time........... 1

Time-Limited:Full Time........... 0

Part Time........... 0

With the funds herein appropriated, it is the intention of the Legislature that it shall be the agency's responsibility to make certain that funds required to be appropriated for "Personal Services" for Fiscal Year 2006 do not exceed Fiscal Year 2005 funds appropriated for that purpose, unless programs or positions are added to the agency's Fiscal Year 2006 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. It shall be the responsibility of the agency head to insure that no single personnel action increases this projected annual cost and/or the Fiscal Year 2005 appropriation for "Personal Services" when annualized, with the exception of escalated funds. 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 2005 "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.

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:

FY2005

Performance Measures Target

Post Audit

Audits Completed (Engagements) 142

Billable Audit Hours (Hours) 147,896

Technical Assistance

Inquiries (Action) 8,500

Cost per Inquiry ($) 27.15

Technicalities (Actions) 5,850

Cost per Technicality ($) 41.90

Average Daily Attendance

ADA Examination (Actions) 10,185

Cost per Attendance Count ($) 57.77

Cost per School ($) 662.58

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 2006.

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, reallocate existing staff, and pay related expenses, or to engage private accountants, as necessary, to comply with the provisions of the act.

SECTION 6. Of the funds provided under the provisions of this act, a salary increase is provided in the amount of Fifteen Thousand Three Hundred Ninety-four Dollars ($15,394.00) for PIN #210 of this agency.

SECTION 7. 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 8. This act shall take effect and be in force from and after July 1, 2004.