Senate Bill 2667

AN ACT TO AMEND SECTION 27-104-3, MISSISSIPPI CODE OF 1972, TO AUTHORIZE THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO PROVIDE ASSISTANCE TO STATE AGENCIES IN COLLECTING PAST DUE BILLS OR FEES OWED BY ANOTHER STATE AGENCY; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-104-3, Mississippi Code of 1972, is amended as follows:

27-104-3. In addition to other powers and duties prescribed by statute, the Department of Finance and Administration shall have the following powers and duties, with regard to fiscal management:

(a) Provide direct technical assistance and training to state agencies and departments in implementing generally accepted accounting principles, in preparing financial statements as required by law, and in management and executive development;

(b) Provide temporary administrative services in financial accounting and public administration to any state agency, department or institution upon request of the governing board of the state agency, department or institution;

(c) Prepare and issue a comprehensive reference manual or manuals of policies and procedures for each state agency and department to use, which may include chapters on purchasing, personnel, payroll, travel, chart of accounts, fund classifications, receipts, warrants, expenditures, fixed assets, property inventory, and maintaining financial records and preparing financial reports as required and prescribed by law. The manual shall be revised on a continuing basis. The manual shall be prepared and revised in consultation with the State Auditor's office;

(d) Provide assistance to state agencies in collecting any invoiced amount or fee another agency has refused or failed to pay. A state agency may request assistance and furnish the Department of Finance and Administration with such complete and detailed information as required. Upon determining the invoiced amount or fee is proper and correct, the State Fiscal Officer shall proceed to make the payment out of any funds in the State Treasury to the credit of the delinquent agency. The State Fiscal Officer shall notify each agency that is subject to the provisions of this section of the total amount of funds transferred. In accordance with rules established by the State Fiscal Officer in consultation with the State Auditor's office, the agency may appeal this action.

SECTION 2. This act shall take effect and be in force from and after July 1, 2005.