MISSISSIPPI LEGISLATURE
2024 Regular Session
To: Education
By: Representative Currie
AN ACT TO AMEND SECTIONS 7-7-211, 29-9-13 AND 29-9-17, MISSISSIPPI CODE OF 1972, TO PROVIDE AN EXEMPTION TO PUBLIC SPECIAL PURPOSE SCHOOLS FROM CERTAIN AUDIT REQUIREMENTS OF THE OFFICE OF THE STATE AUDITOR REGARDING THE PENALTIES IMPOSED FOR FAILURE OF STATE AGENCIES TO INVENTORY AND PROTECT THE WIRELESS COMMUNICATION DEVICES, EQUIPMENT AND TECHNOLOGY PROCURED BY SUCH SCHOOLS AND ISSUED TO STUDENTS, FACULTY AND STAFF FOR THE IMPLEMENTATION AND SUPPORT THE SCHOOL DISTANCE LEARNING PROGRAMS AND 1:1 INSTRUCTION; TO BRING FORWARD SECTION 37-68-1, 37-68-3, 37-68-5, 37-68-7, 37-68-9, 37-68-11, 37-68-13 AND 37-68-15, MISSISSIPPI CODE OF 1972, WHICH ARE PROVISIONS ESTABLISHING THE "EQUITY IN DISTANCE LEARNING ACT," FOR PURPOSES OF POSSIBLE AMENDMENTS; AND FOR RELATED PURPOSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1. Section 7-7-211, Mississippi Code of 1972, is amended as follows:
7-7-211. The department shall have the power and it shall be its duty:
(a) To identify and define for all public offices of the state and its subdivisions generally accepted accounting principles or other accounting principles as promulgated by nationally recognized professional organizations and to consult with the State Fiscal Officer in the prescription and implementation of accounting rules and regulations;
(b) To provide best practices, for all public offices of regional and local subdivisions of the state, systems of accounting, budgeting and reporting financial facts relating to said offices in conformity with legal requirements and with generally accepted accounting principles or other accounting principles as promulgated by nationally recognized professional organizations; to assist such subdivisions in need of assistance in the installation of such systems; to revise such systems when deemed necessary, and to report to the Legislature at periodic times the extent to which each office is maintaining such systems, along with such recommendations to the Legislature for improvement as seem desirable;
(c) To study and analyze existing managerial policies, methods, procedures, duties and services of the various state departments and institutions upon written request of the Governor, the Legislature or any committee or other body empowered by the Legislature to make such request to determine whether and where operations can be eliminated, combined, simplified and improved;
(d) To postaudit each year and, when deemed necessary, preaudit and investigate the financial affairs of the departments, institutions, boards, commissions, or other agencies of state government, as part of the publication of a comprehensive annual financial report for the State of Mississippi, or as deemed necessary by the State Auditor. In complying with the requirements of this paragraph, the department shall have the authority to conduct all necessary audit procedures on an interim and year-end basis;
(e) To postaudit and, when deemed necessary, preaudit and investigate separately the financial affairs of (i) the offices, boards and commissions of county governments and any departments and institutions thereof and therein; (ii) public school districts, departments of education and junior college districts; and (iii) any other local offices or agencies which share revenues derived from taxes or fees imposed by the State Legislature or receive grants from revenues collected by governmental divisions of the state; the cost of such audits, investigations or other services to be paid as follows: Such part shall be paid by the state from appropriations made by the Legislature for the operation of the State Department of Audit as may exceed the sum of Thirty-five Dollars ($35.00) per man-hour for the services of each staff person engaged in performing the audit or other service plus the actual cost of any independent specialist firm contracted by the State Auditor to assist in the performance of the audit, which sum shall be paid by the county, district, department, institution or other agency audited out of its general fund or any other available funds from which such payment is not prohibited by law. Costs paid for independent specialists or firms contracted by the State Auditor shall be paid by the audited entity through the State Auditor to the specialist or firm conducting the postaudit.
Each school district in the state shall have its financial records audited annually, at the end of each fiscal year, either by the State Auditor or by a certified public accountant approved by the State Auditor. Beginning with the audits of fiscal year 2010 activity, no certified public accountant shall be selected to perform the annual audit of a school district who has audited that district for three (3) or more consecutive years previously. Certified public accountants shall be selected in a manner determined by the State Auditor. The school district shall have the responsibility to pay for the audit, including the review by the State Auditor of audits performed by certified public accountants;
(f) To postaudit and, when deemed necessary, preaudit and investigate the financial affairs of the levee boards; agencies created by the Legislature or by executive order of the Governor; profit or nonprofit business entities administering programs financed by funds flowing through the State Treasury or through any of the agencies of the state, or its subdivisions; and all other public bodies supported by funds derived in part or wholly from public funds, except municipalities which annually submit an audit prepared by a qualified certified public accountant using methods and procedures prescribed by the department;
(g) Except as otherwise provided in Section 29-9-13, 29-9-17 and to make written demand, when necessary, for the recovery of any amounts representing public funds improperly withheld, misappropriated and/or otherwise illegally expended by an officer, employee or administrative body of any state, county or other public office, and/or for the recovery of the value of any public property disposed of in an unlawful manner by a public officer, employee or administrative body, such demands to be made (i) upon the person or persons liable for such amounts and upon the surety on official bond thereof, and/or (ii) upon any individual, partnership, corporation or association to whom the illegal expenditure was made or with whom the unlawful disposition of public property was made, if such individual, partnership, corporation or association knew or had reason to know through the exercising of reasonable diligence that the expenditure was illegal or the disposition unlawful. Such demand shall be premised on competent evidence, which shall include at least one (1) of the following: (i) sworn statements, (ii) written documentation, (iii) physical evidence, or (iv) reports and findings of government or other law enforcement agencies. Other provisions notwithstanding, a demand letter issued pursuant to this paragraph shall remain confidential by the State Auditor until the individual against whom the demand letter is being filed has been served with a copy of such demand letter. If, however, such individual cannot be notified within fifteen (15) days using reasonable means and due diligence, such notification shall be made to the individual's bonding company, if he or she is bonded. Each such demand shall be paid into the proper treasury of the state, county or other public body through the office of the department in the amount demanded within thirty (30) days from the date thereof, together with interest thereon in the sum of one percent (1%) per month from the date such amount or amounts were improperly withheld, misappropriated and/or otherwise illegally expended. In the event, however, such person or persons or such surety shall refuse, neglect or otherwise fail to pay the amount demanded and the interest due thereon within the allotted thirty (30) days, the State Auditor shall have the authority and it shall be his duty to institute suit, and the Attorney General shall prosecute the same in any court of the state to the end that there shall be recovered the total of such amounts from the person or persons and surety on official bond named therein; and the amounts so recovered shall be paid into the proper treasury of the state, county or other public body through the State Auditor. In any case where written demand is issued to a surety on the official bond of such person or persons and the surety refuses, neglects or otherwise fails within one hundred twenty (120) days to either pay the amount demanded and the interest due thereon or to give the State Auditor a written response with specific reasons for nonpayment, then the surety shall be subject to a civil penalty in an amount of twelve percent (12%) of the bond, not to exceed Ten Thousand Dollars ($10,000.00), to be deposited into the State General Fund;
(h) To investigate any
alleged or suspected violation of the laws of the state by any officer or
employee of the state, county or other public office in the purchase, sale or
the use of any supplies, services, equipment or other property belonging
thereto; and in such investigation to do any and all things necessary to
procure evidence sufficient either to prove or disprove the existence of such
alleged or suspected violations. The * * * Division of Investigation of
the State Department of Audit may investigate, for the purpose of prosecution,
any suspected criminal violation of the provisions of this chapter. For the
purpose of administration and enforcement of this chapter, the enforcement
employees of the * * * Division of Investigation of the State Department
of Audit have the powers of a law enforcement officer of this state, and shall
be empowered to make arrests and to serve and execute search warrants and other
valid legal process anywhere within the State of Mississippi. All enforcement
employees of the * * * Division of Investigation of the State Department
of Audit hired on or after July 1, 1993, shall be required to complete the Law
Enforcement Officers Training Program and shall meet the standards of the
program;
(i) To issue subpoenas, with the approval of, and returnable to, a judge of a chancery or circuit court, in termtime or in vacation, to examine the records, documents or other evidence of persons, firms, corporations or any other entities insofar as such records, documents or other evidence relate to dealings with any state, county or other public entity. The circuit or chancery judge must serve the county in which the records, documents or other evidence is located; or where all or part of the transaction or transactions occurred which are the subject of the subpoena;
(j) In any instances in which the State Auditor is or shall be authorized or required to examine or audit, whether preaudit or postaudit, any books, ledgers, accounts or other records of the affairs of any public hospital owned or owned and operated by one or more political subdivisions or parts thereof or any combination thereof, or any school district, including activity funds thereof, it shall be sufficient compliance therewith, in the discretion of the State Auditor, that such examination or audit be made from the report of any audit or other examination certified by a certified public accountant and prepared by or under the supervision of such certified public accountant. Such audits shall be made in accordance with generally accepted standards of auditing, with the use of an audit program prepared by the State Auditor, and final reports of such audits shall conform to the format prescribed by the State Auditor. All files, working papers, notes, correspondence and all other data compiled during the course of the audit shall be available, without cost, to the State Auditor for examination and abstracting during the normal business hours of any business day. The expense of such certified reports shall be borne by the respective hospital, or any available school district funds other than minimum program funds, subject to examination or audit. The State Auditor shall not be bound by such certified reports and may, in his or their discretion, conduct such examination or audit from the books, ledgers, accounts or other records involved as may be appropriate and authorized by law;
(k) The State Auditor shall have the authority to contract with qualified public accounting firms to perform selected audits required in paragraphs (d), (e), (f) and (j) of this section, if funds are made available for such contracts by the Legislature, or if funds are available from the governmental entity covered by paragraphs (d), (e), (f) and (j). Such audits shall be made in accordance with generally accepted standards of auditing. All files, working papers, notes, correspondence and all other data compiled during the course of the audit shall be available, without cost, to the State Auditor for examination and abstracting during the normal business hours of any business day;
(l) The State Auditor shall have the authority to establish training courses and programs for the personnel of the various state and local governmental entities under the jurisdiction of the Office of the State Auditor. The training courses and programs shall include, but not be limited to, topics on internal control of funds, property and equipment control and inventory, governmental accounting and financial reporting, and internal auditing. The State Auditor is authorized to charge a fee from the participants of these courses and programs, which fee shall be deposited into the Department of Audit Special Fund. State and local governmental entities are authorized to pay such fee and any travel expenses out of their general funds or any other available funds from which such payment is not prohibited by law;
(m) Upon written request by the Governor or any member of the State Legislature, the State Auditor may audit any state funds and/or state and federal funds received by any nonprofit corporation incorporated under the laws of this state;
(n) To conduct performance audits of personal or professional service contracts by state agencies on a random sampling basis, or upon request of the State Personal Service Contract Review Board under Section 25-9-120(3);
(o) At the discretion of the State Auditor, the Auditor may conduct risk assessments, as well as performance and compliance audits based on Generally Accepted Government Auditing Standards (GAGAS) of any state-funded economic development program authorized under Title 57, Mississippi Code of 1972. After risk assessments or program audits, the State Auditor may conduct audits of those projects deemed high-risk, specifically as they identify any potential wrongdoing or noncompliance based on objectives of the economic development program. The Auditor is granted authority to gather, audit and review data and information from the Mississippi Development Authority or any of its agents, the Department of Revenue, and when necessary under this paragraph, the recipient business or businesses or any other private, public or nonprofit entity with information relevant to the audit project. The maximum amount the State Auditor may bill the oversight agency under this paragraph in any fiscal year is One Hundred Thousand Dollars ($100,000.00), based on reasonable and necessary expenses;
(p) To review and approve any independent auditor selected by the Mississippi Lottery Corporation in accordance with Section 27-115-89, to conduct an annual audit of the corporation; and
(q) To conduct audits or investigations of the Mississippi Lottery Corporation if in the opinion of the State Auditor conditions justify such audits or investigations.
SECTION 2. Section 29-9-13, Mississippi Code of 1972, is amended as follows:
29-9-13. (1) Except as otherwise provided in subsection (2) representatives of the State Auditor's office under the direction of the State Auditor, in making regular audits of the different state agencies, shall make a check or physical audit of the actual items or properties shown on their inventories and related records. Each state agency, the Secretary of the Senate, and the Clerk of the House of Representatives, when requested to do so, shall furnish a competent person or persons to assist in this check or physical audit. The auditor shall keep his records current at all times and shall report to the agency concerned and the general status of the inventory involved, on the completion of each audit.
(2) (a) The provision of this subsection shall not apply to any wireless communications devices, equipment or technology procured by any public school, public charter school, or public special purpose schools created under Section 43-5-1 et seq., Section 37-139-1 et seq., and Section 37-140-1 et seq., in compliance with the provisions of the "Equity in Distance Learning Act," established under Section 37-68-1 et seq., which are issued to and remain in the possession of the students of issuance enrolled therein for the purpose of implementing and supporting distance learning and facilitating remote instruction.
(b) To be eligible for exemption under this section, each public special purpose school shall compile and maintain an inventory list of all devices purchased and issued to students, teachers and administrators and other staff, as well as any supporting technology or equipment used to support the school's distance learning plan. Additionally, each public special purpose school shall adopt a responsible use policy, which:
(i) Addresses the use of devices and other technology purchased under this grant program;
(ii) Includes a provision requiring students, parents or guardians, teachers, administrators and other staff to agree in writing to the provisions in the policy;
(iii) Includes authority to assess fines for intentional loss or damage to devices; and
(iv) Includes a provision acknowledging that the school shall assume the control of ownership and liability for personal devices and other equipment purchased in compliance with "Equity in Distance Learning Act" or the offering of 1:1 instruction until the personal device or other equipment:
1. No longer serves the school or related school purposes for which it was acquired and is sold by public auction under Section 17-25-25;
2. Is sold to students in Grade 12 under the provisions of Section 37-7-459; or
3. Is traded in to a vendor as part of a subsequent purchase.
SECTION 3. Section 29-9-17, Mississippi Code of 1972, is amended as follows:
29-9-17. (1) Except as otherwise provided in subsection (2), if any officer or employee of any state agency shall refuse or fail to make any inventory or supplemental inventory thereto as required herein, or to do so in the manner prescribed by the State Auditor, the State Auditor shall proceed to make, or cause to be made, the inventory or supplemental inventory; and the expense thereof shall be personally borne by said officer or employee, and he shall be responsible on his official bond for the payment of the expense.
(2) (a) In the event that an examination conducted pursuant to Section 29-9-13 finds items that are included on an agency's inventory which are missing and otherwise unaccounted for, the State Auditor has the authority to proceed under the provisions of Section 7-7-211 to recover the value of the missing items. The demand shall be made against the head of the agency, the agency's property officer and/or the appropriate officer or employee, if identified. The provisions of this subsection shall not apply to any wireless communications devices, equipment or technology procured by any public school, public charter school, or public special purpose schools created under Section 43-5-1 et seq., Section 37-139-1 et seq., and Section 37-140-1 et seq., in compliance with the provisions of the "Equity in Distance Learning Act," established under Section 37-68-1 et seq., which are issued to and remain in the possession of the students of issuance enrolled therein for the purpose of implementing and supporting distance learning and facilitating remote instruction.
(b) To be eligible for exemption under this section, each public special purpose school shall compile and maintain an inventory list of all devices purchased and issued to students, teachers and administrators and other staff, as well as any supporting technology or equipment used to support the school's distance learning plan. Additionally, each public special purpose school shall adopt a responsible use policy, which:
(i) Addresses the use of devices and other technology purchased under this grant program;
(ii) Includes a provision requiring students, parents or guardians, teachers, administrators and other staff to agree in writing to the provisions in the policy;
(iii) Includes authority to assess fines for intentional loss or damage to devices; and
(iv) Includes a provision acknowledging that the school shall assume the control of ownership and liability for personal devices and other equipment purchased in compliance with "Equity in Distance Learning Act" or the offering of 1:1 instruction until the personal device or other equipment:
1. No longer serves the school or related school purposes for which it was acquired and is sold by public auction under Section 17-25-25;
2. Is sold to students in Grade 12 under the provisions of Section 37-7-459; or
3. Is traded in to a vendor as part of a subsequent purchase.
SECTION 4. Section 37-68-1, Mississippi Code of 1972, is brought forward as follows:
37-68-1. This chapter shall be known and may be cited as the "Equity in Distance Learning Act."
SECTION 5. Section 37-68-3, Mississippi Code of 1972, is brought forward as follows:
37-68-3. (1) The Mississippi Legislature finds the following:
(a) The State of Emergency and ongoing public health crisis related to COVID-19 requires all schools to plan and implement distance learning programs, and plan to facilitate safe classroom and remote instruction;
(b) The availability of unprecedented federal funding for distance learning has created a unique opportunity for schools to provide all students and teachers with better access to technology to enhance traditional classroom teaching; and
(c) In recognition that every school's technology needs are different, this chapter establishes the Equity in Distance Learning Grant Program to require the Mississippi Department of Education and schools to expend funds on eligible expenses, within the relevant statutory provisions of this chapter and the regulations promulgated, in order to assist schools in expeditiously implementing distance learning programs and facilitating safe classroom and remote instruction.
(2) Therefore, the intent of the Mississippi Legislature is:
(a) To provide funding for devices and other technology, including technology related to connectivity and online access, sufficient for students, teachers, and administrators and other staff to engage in grade-appropriate distance learning aligned with the state's College and Career Readiness Standards, and provide funding for safe classroom or remote instruction; and
(b) To provide funding for technical support and professional development to facilitate distance learning and safe classroom or remote instruction.
SECTION 6. Section 37-68-5, Mississippi Code of 1972, is brought forward as follows:
37-68-5. For purposes of this chapter, the following words shall have the meanings ascribed herein unless the context otherwise requires:
(a) "Grant program" means the Equity in Distance Learning Grant Program established in this chapter.
(b) "Department" means the Mississippi Department of Education.
(c) "School" means public school districts, agricultural high schools, the Mississippi School for the Deaf and Blind, the Mississippi School of the Arts and the Mississippi School for Mathematics and Science and public charter schools.
(d) "COVID-19" means the Coronavirus Disease 2019.
(e) "State of Emergency" means the State of Emergency declared by Executive Order of the Governor of the State of Mississippi on March 14, 2020, and any amendments thereto or subsequent orders or amendments thereto.
(f) "Express Product List" or "EPL" means the compilation of vendors and products adopted by the department for use by schools for the purchase of devices, software, online tools, and other equipment and technology necessary to support distance learning.
(g) "Learning management system" means a software application for the administration, documentation, tracking, reporting, automation and delivery of educational courses, training programs, or learning and development programs.
(h) "Eligible expenses" means a cost incurred by a school, pursuant to this chapter, to facilitate or enhance distance learning capabilities under its distance learning plan, including:
(i) The purchase of laptop computers, tablets, assisted learning devices or other devices which can be used personally by a student or teacher in their home or in the classroom;
(ii) The purchase of learning management systems, software and other online tools;
(iii) The purchase and installation of hardware to provide for or enhance the internet connectivity of a school's students, including the cost of establishing personal or centrally located hotspots;
(iv) The enhancement of security related to devices or connectivity to comply with state and federal law, and to protect students, teachers and administrators and other staff working within the school;
(v) The delivery of professional development related to use of devices, connectivity and other relevant components of distance learning for teachers, students and the wider community, including parents or guardians of students enrolled in the school; and
(vi) Materials or equipment necessary to increase health and safety precautions in classrooms or other school facilities.
SECTION 7. Section 37-68-7, Mississippi Code of 1972, is brought forward as follows:
37-68-7. (1) There is established the Equity in Distance Learning Grant Program which shall be administered by the department for the purpose of reimbursing schools for eligible expenses incurred in funding their distance learning plans, and in facilitating safe classroom and remote instruction.
(2) Subject to appropriations by the Legislature, allocations to schools shall be made based on average daily membership, as defined in Section 37-151-5 and as calculated in the 2019-2020 school year. For any school not funded under the Mississippi Adequate Education Program, the department shall calculate the average-daily-membership equivalent or fund the school based on enrollment.
(3) Subject to the provisions of this chapter, and other applicable federal law and regulations, schools shall have the authority to use the funds provided in this grant program in a way which best facilitates their distance learning plan, and safe classroom or remote instruction.
(4) Schools are highly encouraged to commit a portion of their federal ESSER funds, above the amount required by Section 37-68-11(b), as supplemental matching funds to offset the total cost of purchasing sufficient electronic devices, technological supports and systems of service for its distance learning plan.
SECTION 8. Section 37-68-9, Mississippi Code of 1972, is brought forward as follows:
37-68-9. (1) The department shall:
(a) Inform each school of its portion of the funds appropriated to this grant program as provided for in Section 37-68-7(2);
(b) Develop regulations and procedures to govern the administration of this grant program, to include:
(i) A reimbursement process for schools to submit expenditures and receive reimbursement for eligible expenses from the department up to the total amount allocated to each school in Section 37-68-7;
(ii) Provide guidance to schools in the development of a technology sustainability plan, addressing how devices and other technology purchased and used by the school district, and students, teachers and other administrators and staff, will be maintained throughout their usage and replaced before the expiration of the term of their expected useful life;
(iii) Provide guidance to schools in the development of a responsible use policy for students, teachers and administrators or other staff to govern the use of devices and other technology purchased under this grant program;
(c) Provide guidance to schools on the development and implementation of a distance learning plan;
(d) Solicit bid proposals from vendors to establish an EPL; and
(e) Seek an emergency exemption from the procurement laws and bidding procedures established in Section 31-7-13 to expedite the compilation of an EPL and to minimize the cost of relevant devices or other technology for school districts through bulk purchasing.
(2) The department may:
(a) Revise the adopted EPL based upon purchasing demands as needed to provide schools with choice in the selection of the electronic devices; and
(b) Use the federal ESSER funds set aside for administration of the program to administer this grant program, to the extent permissible under federal law.
SECTION 9. Section 37-68-11, Mississippi Code of 1972, is brought forward as follows:
37-68-11. To be eligible under this grant program, a school shall:
(a) Prioritize first the purchase of products listed in Section 37-68-5(h)(i). Schools shall equip every student with a grade-appropriate device, as recommended by the department, before incurring the other expenses listed in Section 37-68-5(h)(ii) or (iii), which shall receive next priority after the products listed in Section 37-68-5(h)(i);
(b) Match twenty percent (20%) of the funds received under this grant program with monies received by the school from the Elementary and Secondary School Emergency Relief Fund or any funds made available to a school district or charter school for such purposes from any federal, state, public or private entity;
(c) Purchase products from vendors listed on the EPL, if using funds under this grant program, unless the school can demonstrate, to the department, that the products it purchases from vendors not listed on the EPL:
(i) Meet or exceed the technological specification and functionality required by the department; and
(ii) Can be purchased at a price that is less than any of the prices listed on the EPL for a comparable product;
(d) Submit the original, itemized receipt of purchase or an authentic copy of the receipt with its request for reimbursement;
(e) Secure insurance and submit proof of insurance for any items to be reimbursed under this program;
(f) Develop and submit to the department, by September 1, 2020:
(i) A distance learning plan, establishing an appropriate and achievable plan by the school to develop, implement and maintain distance learning capabilities with a focus on device procurement and connectivity to the internet for students and teachers. A school's distance learning plan shall make specific provision for its students with special needs, including the purchase of appropriate devices and equipment;
(ii) With the understanding that this grant program is being funded with one-time federal funds, a technology sustainability plan addressing how devices and other technology purchased and used by the school, and students, teachers and other administrators and staff, will be maintained throughout their usage and replaced before the expiration of the term of their expected useful life without additional state funds; and
(iii) A responsible use policy, addressing the use of devices and other technology purchased under this grant program. The policy shall include a provision requiring students, parents or guardians, teachers, administrators and other staff to agree in writing to the provisions in the policy, and may include fines for intentional loss or damage to devices. The policy shall also include a provision acknowledging that the school shall assume the control of ownership and liability for personal devices and other equipment purchased under this grant program until the personal device or other equipment:
1. No longer serves the school or related school purposes for which it was acquired and is sold by public auction under Section 17-25-25;
2. Is sold to students in Grade 12 under the provisions of Section 37-7-459; or
3. Is traded in to a vendor as part of a subsequent purchase; and
(g) Compile and maintain an inventory list of all devices purchased and issued to students, teachers and administrators and other staff, as well as any supporting technology or equipment used to support the school's distance learning plan.
SECTION 10. Section 37-68-13, Mississippi Code of 1972, is brought forward as follows:
37-68-13. (1) (a) There is created a special fund in the State Treasury, to be known as the "Equity in Distance Learning Fund," from which the grants authorized by this chapter shall be disbursed by the department. All monies shall be disbursed from the fund in compliance with the guidelines, guidance, rules, regulations and/or other criteria, as may be amended from time to time, by the United States Department of the Treasury regarding the use of monies from the Coronavirus Relief Fund established by the CARES Act. If on November 1, 2020, there are unobligated monies in the fund from either the department or schools, the department shall have the discretion to distribute the monies for eligible expenditures pursuant to the CARES Act to schools by application. However, unexpended amounts of any monies unrelated to the Coronavirus Relief Fund, whether appropriated by the Legislature or donated by any public or private entity, remaining in the fund at the end of a fiscal year shall not lapse into the Budget Contingency Fund or the State General Fund, and any investment earnings or interest earned on amounts in the grant program fund shall be deposited to the credit of the grant program fund.
(b) If on December 29, 2020, there are unexpended Coronavirus Relief Fund monies remaining in the fund, those funds shall lapse into the Budget Contingency Fund, to be transferred, by the State Fiscal Officer, into the Unemployment Compensation Fund on or before December 30, 2020.
(2) The use of funds allocated under this grant program shall be subject to audit by the United States Department of the Treasury's Office of Inspector General and the Mississippi Office of the State Auditor. Each school, or other entity or person receiving funds under this grant program, found to be fully or partially noncompliant with the requirements in this chapter, shall return to the state all or a portion of the funds received.
SECTION 11. Section 37-68-15, Mississippi Code of 1972, is brought forward as follows:
37-68-15. The department shall provide a comprehensive report on the use of funds distributed under this grant program and the effectiveness of distance learning plans adopted by schools to the Governor, Lieutenant Governor, Speaker of the House of Representatives, and Chairs of the Senate and House Appropriations and Education Committees by October 1, 2020.
SECTION 12. This act shall take effect and be in force from and after July 1, 2024.