MISSISSIPPI LEGISLATURE
2025 1st Extraordinary Session
To: Appropriations
By: Senator(s) Hopson, Polk, Thompson, Berry, Jackson, Williams
AN ACT MAKING AN APPROPRIATION OF SPECIAL FUNDS TO DEFRAY THE EXPENSES OF THE MISSISSIPPI DEPARTMENT OF EMPLOYMENT SECURITY FOR FISCAL YEAR 2026.
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 appropriated out of any money in the State General Fund not otherwise appropriated, for the purpose of defraying the expenses of the Mississippi Department of Employment Security for the fiscal year beginning July 1, 2025, and ending
June 30, 2026................................ $ 1,800,000.00.
SECTION 2. The following sum, or so much thereof as may be necessary, is hereby appropriated out of any money in the State Treasury to the credit of the Mississippi Department of Employment Security, or its successor, for the purpose of defraying the expenses incurred by said department for the fiscal year beginning July 1, 2025, and ending June 30, 2026................................ $ 138,002,496.00.
SECTION 3. Of the funds appropriated under the provisions of this act, not more than the following amount of funds, with the exception of the provisions in this section, shall be expended only for “Personal Services,” which includes “Vacancy Funding,” for the following authorized number of employment headcount:
FUNDING:
General Funds: $ 0.00
Special Funds: $ 30,094,316.00
Total Funds: $ 30,094,316.00
PERSONAL SERVICES:
Employee Salaries, Wages, and
Fringe Benefits: $ 28,726,539.00
Progressions: $ 0.00
Vacancy Funding: $ 1,367,777.00
Total Personal Services: $ 30,094,316.00
AUTHORIZED HEADCOUNT:
Permanent: 407
Time-Limited: 46
As used in this section, the term “Personal Services” shall mean funds provided under the major object of expenditure category Personal Services for Salaries, Wages, and Fringe Benefits. Funds in this category shall not be transferred to any other category.
It is the intention of the Legislature to ensure compliance with the Variable Compensation Plan, as outlined in Section 25-9-147, Mississippi Code of 1972. Payment from these funds shall be in accordance with the Variable Compensation Plan promulgated by the Mississippi State Personnel Board. It is the Legislature’s intention that no employee’s salary falls below the minimum salary established by the Mississippi State Personnel Board.
The State Personnel Board shall determine and publish the projected annual cost of “Personal Services” based on monthly and year-to-date payroll expenditures in compliance with the provisions of this act.
With the funds herein appropriated, it shall be the agency’s responsibility to ensure that no single personnel action or combination of personnel actions, when annualized, exceeds the Fiscal Year 2026 appropriation for “Personal Services” with the exception of escalated funds. Further, it shall be the agency’s responsibility to ensure that funds required to be appropriated for “Personal Services” for Fiscal Year 2027 do not exceed Fiscal Year 2026 funds appropriated for that purpose unless programs or positions are added to the agency’s Fiscal Year 2026 budget by the Mississippi Legislature.
If, at the time the agency takes any action to change “Personal Services,” the State Personnel Board determines that the agency has taken or will take an action that would cause the agency to exceed the funds appropriated in this act when annualized for Fiscal Year 2026 or increase the need for “Personal Services” for Fiscal Year 2027, when annualized, the State Personnel Board shall process no salary actions until such time as the requirements of the provisions of this section are met with the exception of new hires determined to be essential for the agency.
When used in this section, “Vacancy Funding” shall mean funds included in the Total Personal Services amount listed above and designated for approved vacancies in Fiscal Year 2026. These funds are to be utilized to increase the number of filled headcounts that were authorized but unfilled as of the last day of Fiscal Year 2025. If the agency fills additional headcounts after May 1, 2025, until the end of Fiscal Year 2025, the amount of available Vacancy Funding may be proportionally reduced to reflect the updated number of filled headcounts. The agency shall be responsible for ensuring that “Vacancy Funding” is used to increase headcounts and not for promotions, title changes, in-range salary adjustments, or any other mechanism for increasing salaries for current employees.
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 headcounts without proof of availability of new or additional funds above the appropriated level. Unless specifically noted, all Fiscal Year 2025 escalated headcounts have been accounted for and shall be converted to authorized time-limited headcounts.
No general funds authorized to be expended herein shall be used to replace federal funds and/or other special funds used for salaries authorized under the provisions of this act and which are withdrawn and no longer available.
None of the funds herein appropriated shall be used in violation of the Internal Revenue Service’s Publication 15-A relating to the reporting of income paid to contract employees, as interpreted by the Office of the State Auditor.
If the agency’s total authorized headcount decreases from Fiscal Year 2025 to Fiscal Year 2026, it will be the agency’s discretion as to what headcounts are removed.
SECTION 4. Of the funds appropriated under the provisions of Section 2 of this act, the following sum shall be derived from money in the Unemployment Trust Fund, made available to this state under Section 903 of the Social Security Act, as amended (42 USCA Section 1103), to the Mississippi Department of Employment Security to be deposited in the Employment Security Administration Fund and used by the Mississippi Department of Employment Security for the following purposes:
(a) Payment of various One-Stop Administration expenses that support the service delivery of employment and workforce information services. This includes, but is not limited to, the following activities:
(i) Staff for delivery of reemployment services to UI claimants, including group job search assistance and staff-assisted referrals to jobs.
(ii) Equipment and resources for resource rooms.
(iii) Payment for rent, utilities and maintenance of facilities, including common spaces such as resource rooms, reception areas, conference areas, etc.
(iv) Payment of shared costs for operation of local One-Stop Career Centers, including payment for One-Stop operators.
(v) Purchase of computer equipment, network equipment, telecommunications equipment, application development and other technology resources.
(vi) Training, technical assistance, and professional development of staff who deliver employment and workforce information services.
(vii) Access Improvement costs for individuals with disabilities, including remodeling or retrofitting One-Stop Career Centers and purchasing appropriate software, hardware, furniture and supplies.
(b) Administration of the Unemployment Compensation (UC) law and its public employment service (ES) offices. This includes, but is not limited to, the following uses:
(i) ES and UI automation. This includes purchases, modifications, or automation of computer-related systems and related costs.
(ii) UI and ES Performance Improvement costs.
(iii) Fraud and Abuse Reduction costs.
(iv) UI Claims Filing and Payment Methods Improvement costs.
(v) Under the direction of the Bureau of Building, Grounds and Real Property Management to acquire lands and construct buildings thereon or improve existing buildings to be used as offices. The funds in this section are authorized for the fiscal year beginning July 1, 2025, and ending June 30, 2026..........................
............................................ $ 33,047,000.00.
The funds authorized in this section shall be requisitioned by the Mississippi Department of Employment Security from the Unemployment Trust Fund maintained by the Secretary of the Treasury of the United States as needed for the payment of obligations incurred under this appropriation, and such monies shall be deposited in the Employment Security Administration Fund in accordance with the provisions of Section 71-5-457, Mississippi Code of 1972.
SECTION 5. 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 6. Of the funds appropriated in Section 1 of this act, an amount not to exceed One Million Four Hundred Thousand Dollars ($1,400,000.00) is authorized for the Mississippi Integrated Education and Workforce State Longitudinal Data System (SLDS).
SECTION 7. Of the funds appropriated in Section 1 of this act, Four Hundred Thousand Dollars ($400,000.00) is provided to the Mississippi Department of Employment Security for the purpose of providing administrative support to the Office of Workforce Development.
SECTION 8. It is the intention of the Legislature that the Mississippi Department of Employment Security and the Office of Workforce Development 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 2025. It is further the intention of the Legislature that each agency's budget request for Fiscal Year 2027 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 2026 budget request process.
SECTION 9. In addition to all other funds appropriated herein, the following sum, or so much thereof as may be necessary, is appropriated out of any money in the State General Fund, not otherwise appropriated, for the purpose of defraying the expenses of the Office of Workforce Development for the fiscal year beginning July 1, 2025, and ending June 30, 2026..................................................
............................................ $ 20,517,897.00.
SECTION 10. In addition to all other funds appropriated herein, the following sum, or so much thereof as may be necessary, is hereby authorized for expenditure out of any special source funds which are collected by or otherwise become available to the Office of Workforce Development for support of workforce programs, grants, and other similar activities for the fiscal year beginning July 1, 2025, and ending June 30, 2026................................ $ 59,345,000.00.
SECTION 11. Of the funds appropriated in Section 9, Four Million One Hundred Seventeen Thousand Eight Hundred Ninety-seven Dollars ($4,117,897.00) is authorized for defraying the operating expenses of the Office of Workforce Development.
SECTION 12. Of the funds appropriated in Sections 11 of this act, funds are provided to the Office of Workforce Development to coordinate workforce development programs at the Mississippi Department of Corrections pursuant to Section 47-5-541, Mississippi code of 1972.
SECTION 13. Of the funds appropriated in Section 9 of this act, Five Hundred Thousand Dollars ($500,000.00) is provided to the Office of Workforce Development for recurring costs of the Information Management and Financial Tracking System to enhance the tracking of funding provided for workforce development and provide data outcomes reports on active workforce training programs and participants.
SECTION 14. Of the funds appropriated in Section 9, Fifteen Million Six Hundred Thousand Dollars ($15,600,000.00) is authorized for operating the Career Coaching Program at the Office of Workforce Development.
SECTION 15. Of the funds appropriated in Section 9 of this act, Three Hundred Thousand Dollars ($300,000.00) is provided for the purpose of providing funding to a nationally recognized non-profit organization with a proven track record of serving as a partner with Local Educational Agencies (LEAs) by providing students in grades 6-12 with financial literacy and workforce readiness curriculum and programming in support of Mississippi schools. This curriculum may be taught by volunteer teachers pursuant to Section 37-7-301, Mississippi Code of 1972.
SECTION 16. Unless otherwise specifically appropriated for that purpose by the Legislature, none of the funds authorized in Section 10 of this act shall be used for operational expenditures of the Office of Workforce Development except for reasonable administrative fees for grant oversight as provided by law.
SECTION 17. Of the funds appropriated in Section 10 of this act, the Office of Workforce Development is authorized to expend up to Three Million Dollars ($3,000,000.00) from the State Workforce Investment Funds from the State Workforce Investment Board, collected pursuant to Section 71-5-353, Mississippi Code of 1972.
SECTION 18. Of the funds appropriated under the provisions of Section 10 of this act, the Office of Workforce Development is authorized to expend up to Fifteen Million Dollars ($15,000,000.00) from the Mississippi Works Fund collected pursuant to Section 71-5-353, Mississippi Code of 1972.
SECTION 19. Of the funds appropriated in Section 10 of this act, The Office of Workforce Development is authorized to expend up to Forty Million Dollars ($40,000,000.00) from the Mississippi Workforce Enhancement Training Fund, collected pursuant to Section 71-5-353, Mississippi Code of 1972, and used exclusively for workforce training. It is the intention of the Legislature that the Workforce Enhancement Training Fund shall have not less than Two Million Dollars ($2,000,000.00) set aside as a carry-forward to begin the Fiscal Year 2027 Workforce Education Program.
SECTION 20. Of the funds appropriated in Section 10, Eight Hundred Seventy Thousand Dollars ($870,000.00), or so much thereof as may be necessary, shall be derived out of any money in the State Treasury to the credit of the Project Poppy Fund, as created in Section 57-1-631, Mississippi Code of 1972, and allocated in a manner as determined by the Treasurer's Office. These funds are provided to expedite the services needed for Project Poppy.
SECTION 21. Of the funds appropriated in Section 10 of this act, a sum not to exceed Two Hundred Thousand Dollars ($200,000.00) is made available for Pathways2Possibilities from the Mississippi Works Fund collected pursuant to Section 71-5-353, Mississippi Code of 1972.
SECTION 22. Of the funds appropriated in Section 10 of this act, a sum not to exceed One Hundred Thousand Dollars ($100,000.00) is made available for the Area Development Partnerships from the Mississippi Works Fund collected pursuant to Section 71-5-353, Mississippi Code of 1972.
SECTION 23. It is the intention of the Legislature that the funds herein appropriated shall be expended in compliance with Section 27-104-25, Mississippi Code of 1972, that no state agency shall incur obligations or indebtedness in excess of their appropriation and that the responsible officers, either personally or upon their official bonds, shall be held responsible for actions contrary to this provision.
SECTION 24. Of the funds appropriated under the provisions of Section 10 of this act, Four Hundred Thousand Dollars ($400,000.00), or so much thereof, shall be derived out of any money in the State Treasury to the credit of the Capital Expense Fund, as created in Section 27-103-303, Mississippi Code of 1972, and allocated in a manner as determined by the Treasurer's Office. This appropriation is made for the Skills Foundation.
SECTION 25. Of the funds appropriated under the provisions of Section 10 of this act, Seventy-five Thousand Dollars ($75,000.00), or so much thereof, shall be derived out of any money in the State Treasury to the credit of the Capital Expense Fund, as created in Section 27-103-303, Mississippi Code of 1972, and allocated in a manner as determined by the Treasurer's Office. This appropriation is provided to Save the Children for workforce development and other educational programs.
SECTION 26. 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 27. This act shall take effect and be in force from and after July 1, 2025.