MISSISSIPPI LEGISLATURE

2026 Regular Session

To: Education

By: Senator(s) McMahan

Senate Bill 2295

AN ACT TO REQUIRE THAT THE JOINT LEGISLATIVE COMMITTEE ON PERFORMANCE EVALUATION AND EXPENDITURE REVIEW (PEER) PREPARE A REPORT ON SCHOOL DISTRICT IMPLEMENTATION OF EFFICIENCY MEASURES RECOMMENDED BY PEER, TO BE SUBMITTED TO THE LEGISLATURE BY DECEMBER 31, 2026; TO AMEND SECTION 37-3-5, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT THE DEPARTMENT OF EDUCATION PROVIDE CONSULTING TO SCHOOL DISTRICTS REGARDING THE EFFICIENT USE OF TECHNOLOGY AND THE CREATION OF DISASTER RECOVERY PLANS; TO AMEND SECTION 37-13-137, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT THE DEPARTMENT PROVIDE CONSULTING TO SCHOOL DISTRICTS REGARDING NUTRITIONAL PROGRAMS; TO AMEND SECTION 37-37-1, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT THE DEPARTMENT ANNUALLY REVIEW ITS ACCOUNTING MANUALS FOR SCHOOL DISTRICTS AND MAKE PROPOSED CHANGES TO ENSURE MORE PRECISE REPORTING OF DISTRICT ACCOUNTING FOR FUNDS BUDGETED AND EXPENDED; TO AMEND SECTION 37-41-13, MISSISSIPPI CODE OF 1972, TO REQUIRE THAT THE DEPARTMENT PROVIDE CONSULTING TO SCHOOL DISTRICTS REGARDING STUDENT TRANSPORTATION ROUTE PLANNING; TO AMEND SECTION 37-28-7, MISSISSIPPI CODE OF 1972, TO ESTABLISH STAGGERED TERMS OF OFFICE FOR THE MISSISSIPPI CHARTER SCHOOL AUTHORIZER BOARD; TO AMEND SECTION 37-28-11, MISSISSIPPI CODE OF 1972, TO ALLOW THE BOARD TO RECEIVE UP TO 3% OF ANNUAL PER-PUPIL ALLOCATIONS RECEIVED BY A CHARTER SCHOOL FROM STATE AND LOCAL FUNDS FOR EACH CHARTER SCHOOL IT AUTHORIZES; TO AMEND SECTION 37-151-211, MISSISSIPPI CODE OF 1972, TO REVISE THE ENROLLMENT FIGURES USED IN THE REQUIRED LOCAL CONTRIBUTION OF EACH SCHOOL DISTRICT OR CHARTER SCHOOL TOWARD THE COST OF LOCAL SCHOOL FUNDING; AND FOR RELATED PURPOSES.

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

     SECTION 1.  (1)  The Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) shall carry out responsibilities related to the evaluation of education programs in the public schools of the state, including, but not limited to:

          (a)  Preparing a list of all efficiency measures recommended by PEER's contactor and used by school districts to measure their efficiency;

          (b)  Summarizing actions school districts have taken to reduce costs and improve efficiency based on the recommendations made by PEER's contractor; and

          (c)  Compiling a report on school district cost savings, to be made available to the Legislature by December 31, 2026.

     (2)  This section shall stand repealed on January 1, 2027.

     SECTION 2.  Section 37-3-5, Mississippi Code of 1972, is amended as follows:

     37-3-5.  (1)  The State Department of Education is hereby charged with the execution of all laws relating to the administrative, supervisory and consultative services to the public schools and agricultural high schools of the school districts throughout the State of Mississippi.  The State Department of Education is also authorized to grant property to public school districts and agricultural high schools of the State of Mississippi.  Subject to the direction of the State Board of Education as provided by law, the administration, management and control of the department is hereby vested in the State Superintendent of Public Education, who shall be directly responsible for the rightful functioning thereof.

     (2)  The Department of Education shall aid school districts in creating technology and disaster recovery plans.  The department shall develop a plan template and provide guidance documents for technology staff to use when developing these plans.

     (3)  In order for the Department of Education to better understand the recourses and support needed to assist districts in improving their technology programs, the department shall conduct the following surveys at least every two (2) years:

          (a)  A detailed technology survey for district technology leaders; and

          (b)  A detailed survey for teaching staff regarding technology use in the classroom, including analyzing the effectiveness of the Equity in Distance Learning Act.

     SECTION 3.  Section 37-13-137, Mississippi Code of 1972, is amended as follows:

     37-13-137.  (1)  The State Board of Education shall adopt regulations as provided in this section not later than March 1, 2008, which shall be effective for compliance by school districts beginning with the 2008-2009 school year, for the Child Nutrition School Breakfast and Lunch Programs that are not in conflict with the regulations of the United States Department of Agriculture (USDA).  The regulations shall take into account the most recent and advanced scientific principles regarding good human health and fitness, and the effect of the regulations must be that the good health, well-being and fitness of Mississippi school children shall be advanced.  The regulations shall include, but not be limited to, the following areas:

          (a)  Healthy food and beverage choices;

          (b)  Healthy food preparation;

          (c)  Marketing of healthy food choices to students and staff;

          (d)  Food preparation ingredients and products;

          (e)  Minimum and maximum time allotment for students and staff lunch and breakfast periods;

          (f)  The availability of food items during the lunch and breakfast periods of the Child Nutrition School Breakfast and Lunch Programs; and

          (g)  Methods to increase participation in the Child Nutrition School Breakfast and Lunch Programs.

     (2)  The Office of Healthy Schools of the State Department of Education shall provide comprehensive training for superintendents, business managers, food service directors and food service managers of a local school district, or the designees appointed by those individuals for training purposes, as required by the department on marketing healthy foods, creating a healthy cafeteria environment, effective and efficient food service operations, the standards and expectations of food service staff, and other topics as identified by the department.  The department may determine the time and location of the trainings and the frequency with which they are held.  Persons employed by a local school district having the certification as a Food Service Administrator III or IV shall be exempt from the training requirements of this subsection.

     (3)  Local school districts may adopt rules and regulations that may be more stringent but not in conflict with those adopted by the State Board of Education under this section.

     (4)  The department shall develop guidance to help district nutrition programs improve their meals per labor hour to ensure efficiency and productivity in food service in schools.  The department shall develop a standardized guide to assist districts with strategies to increase their breakfast participation rates.

     (5)  The department shall develop guidance for districts regarding using any excess reserves in their nutrition funds for allowable expenses that could contribute to a more efficient nutrition program.

     SECTION 4.  Section 37-37-1, Mississippi Code of 1972, is amended as follows:

     37-37-1.  (1)  The State Department of Education is hereby authorized and directed to prescribe and formulate for use by all school districts of this state, including municipal separate school districts, adequate accounting systems and other essential financial records which shall be uniform for all of the school districts of this state.  Such uniform system shall include a method of accounting for and keeping records of all funds received, handled and disbursed by such school district, whether derived from taxation or otherwise, including funds derived from donations, athletic events and other special activities of the school district.  The uniform system of accounts so prescribed and formulated by the State Department of Education shall be distributed and disseminated to all of the school districts of this state and it shall be mandatory that the boards of trustees of all such school districts install, utilize and follow said uniform system of accounts in keeping the financial records of the school district.  At the request of the Mississippi Department of Education, the Office of the State Auditor shall provide advice for implementation of this section.

     (2)  The Department of Education shall annually review its Accounting Manual for School Districts to determine whether it should make revisions that would assist districts in providing greater detail, clarity, and accuracy of district revenues and expenses.  The department shall report any recommendations to the State Board of Education, the Mississippi House and Senate Education Committees, and the PEER Committee no later than December 14 of each year.

     SECTION 5.  Section 37-41-13, Mississippi Code of 1972, is amended as follows:

     37-41-13.  (1)  All routes shall be laid out so as to place all pupils entitled to transportation within a reasonable distance of same.  No child entitled to transportation shall be required to walk a greater distance than one (1) mile to reach the vehicle of transportation in the morning or to reach his or her home in the afternoon.

     (2)  The Department of Education shall develop guidance for districts to use in assessing and optimizing bus routes with the goal of improving transportation services and reducing costs.

     SECTION 6.  Section 37-28-7, Mississippi Code of 1972, is amended as follows:

     37-28-7.  (1)  There is created the Mississippi Charter School Authorizer Board as a state agency with exclusive chartering jurisdiction in the State of Mississippi.  Unless otherwise authorized by law, no other governmental agency or entity may assume any charter authorizing function or duty in any form.

     (2)  (a)  The mission of the Mississippi Charter School Authorizer Board is to authorize high-quality charter schools, particularly schools designed to expand opportunities for underserved students, consistent with the purposes of this chapter.  Subject to the restrictions and conditions prescribed in this subsection, the Mississippi Charter School Authorizer Board may authorize charter schools within the geographical boundaries of any school district.

          (b)  The Mississippi Charter School Authorizer Board may approve a maximum of fifteen (15) qualified charter applications during a fiscal year.

          (c)  In any school district designated as an "A," "B" or "C" school district by the State Board of Education under the accreditation rating system at the time of application, the Mississippi Charter School Authorizer Board may authorize charter schools only if a majority of the members of the local school board votes at a public meeting to endorse the application or to initiate the application on its own initiative.

     (3)  The Mississippi Charter School Authorizer Board shall consist of seven (7) members, to be appointed as follows:

          (a)  Three (3) members appointed by the Governor, with one (1) member being from each of the Mississippi Supreme Court Districts.

          (b)  Three (3) members appointed by the Lieutenant Governor, with one (1) member being from each of the Mississippi Supreme Court Districts.

          (c)  One (1) member appointed by the State Superintendent of Public Education.

     All appointments must be made with the advice and consent of the Senate.  In making the appointments, the appointing authority shall ensure diversity among members of the Mississippi Charter School Authorizer Board.

     (4)  Members appointed to the Mississippi Charter School Authorizer Board collectively must possess strong experience and expertise in public and nonprofit governance, management and finance, public school leadership, assessment, curriculum and instruction, and public education law.  Each member of the Mississippi Charter School Authorizer Board must have demonstrated an understanding of and commitment to charter schooling as a strategy for strengthening public education.

     (5)  To establish staggered terms of office, the initial term of office for the three (3) Mississippi Charter School Authorizer Board members appointed by the Governor shall be * * * four (4) years and thereafter shall be three (3) years staggered with one (1) member serving a one-year term, one (1) member serving a two-year term, and one (1) member serving a three-year term; the initial term of office for the three (3) members appointed by the Lieutenant Governor shall be * * * three (3) years and thereafter shall be three (3) years staggered with one (1) member serving a one-year term, one (1) member serving a two-year term, and one (1) member serving a three-year term; and the initial term of office for the member appointed by the State Superintendent of Public Education shall be two (2) years * * * and thereafter shall be three (3) yearsAfter the expiration of the initial terms, members of the board shall serve terms of three (3) years.  No member may serve more than two (2) consecutive terms.  The initial appointments must be made before * * * September 1, 2013 July 1, 2026.

     (6)  The Mississippi Charter School Authorizer Board shall meet as soon as practical after September 1, 2013, upon the call of the Governor, and shall organize for business by selecting a chairman and adopting bylaws.  Subsequent meetings shall be called by the chairman.

     (7)  An individual member of the Mississippi Charter School Authorizer Board may be removed by the board if the member's personal incapacity renders the member incapable or unfit to discharge the duties of the office or if the member is absent from a number of meetings of the board, as determined and specified by the board in its bylaws.  Whenever a vacancy on the Mississippi Charter School Authorizer Board exists, the original appointing authority shall appoint a member for the remaining portion of the term.

     (8)  No member of the Mississippi Charter School Authorizer Board or employee, agent or representative of the board may serve simultaneously as an employee, trustee, agent, representative, vendor or contractor of a charter school authorized by the board.

     (9)  The Mississippi Charter School Authorizer Board shall appoint an individual to serve as the Executive Director of the Mississippi Charter School Authorizer Board.  The executive director shall possess the qualifications established by the board which are based on national best practices, and shall possess an understanding of state and federal education law.  The executive director, who shall serve at the will and pleasure of the board, shall devote his full time to the proper administration of the board and the duties assigned to him by the board and shall be paid a salary established by the board, subject to the approval of the State Personnel Board.  Subject to the availability of funding, the executive director may employ such administrative staff as may be necessary to assist the director and board in carrying out the duties and directives of the Mississippi Charter School Authorizer Board.

     (10)  The Mississippi Charter School Authorizer Board is authorized to obtain suitable office space for administrative purposes.  In acquiring a facility or office space, the authorizer board shall adhere to all policies and procedures required by the Department of Finance and Administration and the Public Procurement Review Board.

     SECTION 7.  Section 37-28-11, Mississippi Code of 1972, is amended as follows:

     37-28-11.  (1)  To cover the costs of overseeing charter schools in accordance with this chapter, the authorizer shall receive up to three percent (3%) of annual per-pupil allocations received by a charter school from state and local funds for each charter school it authorizes.

     (2)  The authorizer may receive appropriate gifts, grants and donations of any kind from any public or private entity to carry out the purposes of this chapter, subject to all lawful terms and conditions under which the gifts, grants or donations are given.

     (3)  The authorizer may expend its resources, seek grant funds and establish partnerships to support its charter school authorizing activities.

     SECTION 8.  Section 37-151-211, Mississippi Code of 1972, is amended as follows:

     37-151-211.  (1)  (a)  Before February 1 of each year, the tax assessor of each county shall file reports with the State Department of Education which provide information essential to the department in determining the local contribution that each school district or charter school is required to provide toward the cost of local school funding.  A separate report must be filed for each school district or part of a school district situated in the county and must include the following information:

              (i)  The total assessed valuation of nonexempt property for school purposes in each school district;

              (ii)  Assessed value of exempt property owned by homeowners aged sixty-five (65) or older or disabled, as defined in Section 27-33-67(2);

              (iii)  The school district's tax loss from exemptions provided to applicants under the age of sixty-five (65) and not disabled, as defined in Section 27-33-67(1); and

              (iv)  The school district's homestead reimbursement revenues.

          (b)  The State Department of Education shall prepare and make available to the tax assessor of each county a form for the reports required under paragraph (a) of this subsection (1)(a).

     (2)  (a)  The department shall use the information submitted pursuant to subsection (1) to calculate and certify to each school district the millage required to raise its minimum local tax effort, which must be the value of not less than twenty-eight (28) mills for the then current fiscal year or a millage rate equivalent to twenty-seven percent (27%) of the total funding formula funds for the school district, any charter schools, and any Mississippi Achievement School District Schools located in its boundaries, whichever is a lesser amount as certified to the school district by the department, upon all of the taxable property of the school district, including the following sources:

              (i)   One hundred percent (100%) of Grand Gulf income, as prescribed in Section 27-35-309; and

              (ii)  One hundred percent (100%) of any fees in lieu of taxes, as prescribed in Section 27-31-104, in accordance with Section 37-57-1.

          (b)  The department shall determine the local contribution of each school district or charter school based on the minimum local tax effort, as determined under paragraph (a), and shall certify this required local contribution to each school district or charter school, as follows:

              (i)  For school districts in which there are no charter schools, the minimum local tax effort is the required local contribution for the school district.

              (ii)  For school districts in which there is located one or more charter schools, the local contribution of the school district is the product of multiplying the local pro rata amount by the net enrollment of the school district.  The department will calculate the local pro rata amount by dividing the school district's minimum local tax effort by the sum of the net enrollment of the school district, * * * as determined by Section 37‑151‑207, and the * * * projected net enrollment of charter school students * * *, as specified in Section 37‑151‑207, who reside or are estimated to reside in the district * * *, but excluding from this projected enrollment any resident students who are projected to transfer from the district to a charter school after the calculation of the district's net enrollment, so as not to double‑count those studentsThe department shall calculate net enrollment based on each school district's and each charter school's actual enrollment for months two (2) and three (3) of the school year for which the local ad valorem funds are being distributed.  These net-enrollment figures shall be used solely for determining the local pro rata amount and the local contribution under this paragraph (b), and shall not modify, replace, or affect any enrollment, average daily membership, or projected enrollment calculation used for the total funding formula or for any other funding calculation under this chapter.

              (iii)  For each charter school, the local contribution is the sum of the local pro rata amount for each charter school student, * * * as determined by Section 37‑151‑207, based on each student's district of residence.  The department will calculate a local pro rata amount for each school district in which a student * * * projected to attending the charter school resides or is estimated to reside using the methodology in subparagraph (ii) of this paragraph (b).

              (iv)  In the case of an agricultural high school, the local contribution is based on an equitable amount per pupil, as determined by the State Board of Education.  The State Board of Education shall set the millage requirement to generate such an amount and will certify this amount and millage requirement to agricultural high schools in the same manner as for all other school districts under this subsection.

     (3)  Except as otherwise provided in Section 37-151-213(1), the required state share in support of each school district and charter school is determined by subtracting the required local contribution, which total amount may not exceed twenty-seven percent (27%) of the total projected funding formula cost, from the total projected funding formula cost, as determined under Sections 37-151-200 through 37-151-215, for the school district or charter school.

     (4)  If the school board of any school district or charter school governing board determines that it is not economically feasible or practicable to operate any school within the district or charter school for the full one hundred eighty (180) days required for the school term of a scholastic year under Section 37-13-63, due to an enemy attack, man-made, technological, or natural disaster in which the Governor has declared a disaster emergency under the laws of this state or the President of the United States has declared an emergency or major disaster to exist in this state, the school board or charter school governing board may notify the State Department of Education of the disaster and submit a plan for altering the school term.  If the State Board of Education finds the disaster to be the cause of the school not operating for the contemplated school term and that the school is located in a school district covered by the Governor's or President's disaster declaration, the board may permit the schools located in that district to be operated for less than one hundred eighty (180) days and, in such case, the State Department of Education may not reduce the state share in support of the funding formula for that district or charter school because of the failure to operate those schools for one hundred eighty (180) days.

     SECTION 9.  This act shall take effect and be in force from and after July 1, 2026.