House Bill 999

AN ACT TO REQUIRE EACH AGENCY TO MAKE A REPORT OF ALL EXPENDITURES OF THE AGENCY MADE WITH FEDERAL AND STATE PUBLIC FUNDS; TO PROVIDE THAT SUCH REPORTS SHALL BE MADE ON A MONTHLY BASIS, AND SHALL BE SUBMITTED ON THE LAST OFFICIAL BUSINESS DAY OF EACH MONTH TO THE STATE AUDITOR, WHO SHALL BE AUTHORIZED TO INSPECT SUCH EXPENDITURES AT ANY SUCH TIME AS HE OR SHE DEEMS NECESSARY, AND TO THE CHAIRMEN OF THE HOUSE AND SENATE APPROPRIATION COMMITTEES; TO PROVIDE THE DETAILS OF THE REPORT AND THE REPORTING PROCESS; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. (1) For the purposes of this section, "agency" shall have the same definition as provided in Section 31-7-1.

(2) Notwithstanding any other provision of law to the contrary, each agency shall make a report as provided in this section of all expenditures of the agency made with federal and state public funds. Notwithstanding any other provision of law to the contrary, the regulation addressing the agency's expenditure of public funds shall require that such reports shall be made on a monthly basis, and shall be submitted on the last official business day of each month to the State Auditor, who shall be authorized to inspect such expenditures at any such time as he or she deems necessary, and to the Chairmen of the House and Senate Appropriation Committees.

(3) Notwithstanding any other provision of law to the contrary, the expenditure report shall include the current month's expenditures and an aggregate of expenditures made to date for the current reporting fiscal year. Notwithstanding any other provision of law to the contrary, the internal audit department set up within each state agency shall develop a monthly reporting process to inform the State Auditor and the Chairmen of the House and Senate Appropriation Committees of the systems and operations used by the agency for expenditures of federal and state public funds. Notwithstanding any other provision of law to the contrary, the monthly reporting process shall, at a minimum, include an itemization of categorical spending by the agency, program administration, contract procurement and capital improvements, except that salaries for all agency personnel shall only be made available in the June monthly report.

SECTION 2. This act shall take effect and be in force from and after July 1, 2021.