MISSISSIPPI LEGISLATURE

2014 Regular Session

To: Ways and Means

By: Representative DeLano

House Bill 1398

(As Passed the House)

AN ACT TO AMEND SECTION 27-107-321, MISSISSIPPI CODE OF 1972, TO TRANSFER THE ADMINISTRATION OF THE EMERGENCY AID TO LOCAL GOVERNMENTS LOAN AND GRANT PROGRAM FROM THE DEPARTMENT OF FINANCE AND ADMINISTRATION TO THE MISSISSIPPI EMERGENCY MANAGEMENT AGENCY; TO REVISE THE ELIGIBILITY REQUIREMENTS FOR LOANS AND GRANTS ISSUED UNDER THE PROGRAM; TO INCLUDE THE USE OF LOAN FUNDS TO MATCH NONFEDERAL MATCH FUNDS FOR FEDERAL EMERGENCY MANAGEMENT AGENCY GRANTS AS A PERMISSIBLE USE OF FUNDS UPON A DEMONSTRATION OF NEED; TO AMEND SECTIONS 33-15-3, 33-15-7 AND 31-17-123, MISSISSIPPI CODE OF 1972, IN CONFORMITY TO THE PRECEDING PROVISIONS; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 27-107-321, Mississippi Code of 1972, is amended as follows:

     27-107-321.  (1)  (a)  There is established an emergency aid to local governments loan and grant program to be administered by the * * * Department of Finance and AdministrationMississippi Emergency Management Agency, referred to in this section as " * * * departmentagency," for the purpose of assisting counties, incorporated municipalities and public school districts that suffer revenue losses or that need nonfederal matching funds for Federal Emergency Management Agency grants as a result of a natural disaster for which a state of emergency has been duly proclaimed.  Loan and grant proceeds distributed to counties, incorporated municipalities and public school districts shall be considered to be, and shall be utilized by recipient in the same manner as, governmental, enterprise or internal service fund type revenues, specifically for essential government services, including the payment of debt service.

          (b)  The * * * department agency may contract for facilities and staff needed to administer this section, including routine management, as it deems necessary.  The * * * department agency may advertise for or solicit proposals from public or private sources, or both, for administration of this section or any services required for administration of this section or any portion thereof.  It is the intent of the Legislature that the * * * department agency endeavor to ensure that the costs of administration of this section are as low as possible.

     (2)  (a)  There is created a special fund in the State Treasury to be designated as the "Emergency Aid to Local Governments Fund," referred to in this section as "fund," to be administered by the Mississippi Emergency Management Agency, which fund shall consist of money transferred from the Disaster Recovery Fund created in Section 31-17-123 and money designated for deposit therein from any other source, public or private, including, but not limited to, appropriations, bond proceeds, grants, gifts or donations.  The fund shall be credited with all repayments of principal and interest derived from loans made from the fund.  Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited to the credit of the Emergency Aid to Local Governments Fund.  Monies in the fund may not be used or expended for any purpose except as authorized under this section.

          (b)  The * * * department agency shall establish a loan and grant program by which loans and grants may be made available to counties, incorporated municipalities and public school districts, to assist those counties, incorporated municipalities and public school districts.  Any governmental entity in the current fiscal year that demonstrates a projected revenue loss equal to or exceeding * * * twenty‑five percent (25%)twenty percent (20%) of its governmental fund type revenues in the fiscal year prior to the occurrence of the natural disaster eligible under this section may qualify for a loan and/or grant.  Additionally, any governmental entity that demonstrates the need for a loan for the purpose of nonfederal matching funds for Federal Emergency Management Agency grants may qualify for a loan.  The interest rate on loans made under this section may vary from time to time and from loan to loan, and shall be at or below market interest rates as determined by the * * * departmentagency in consultation with the Department of Finance and Administration.  The * * * department agency shall act as quickly as is practicable and prudent in deciding on any loan or grant request that it receives.  No loan or grant shall be approved under this section unless the county, municipality or public school district requesting the loan or grant has exhausted all other available public or private programs to obtain funds for the revenue loss that it is projected to suffer or for the required nonfederal match requirement.  Such public or private programs shall include, but not be limited to, loans, grants and donations.

          (c)  (i)  The aggregate amount of any loans or grants received under this section by a county, incorporated municipality or public school district shall not exceed one hundred percent (100%) of the difference between the revenue received by a county, incorporated municipality or public school district from governmental fund type revenues that are used to fund essential services in the fiscal year prior to the occurrence of the natural disaster and the estimated revenue from such sources after the occurrence of the natural disaster plus available cash reserves or fund balances at the fiscal year end, as determined by the department.

     The State Bond Commission shall set the maximum amount of any loan or grant made under this section at an amount that will ensure the equitable distribution of the amounts available for loans and grants to the eligible governmental entities affected by the natural disaster, but in no event shall a grant exceed Three Million Dollars ($3,000,000.00) or the total aggregate amount of all grants exceed Twenty-five Million Dollars ($25,000,000.00).

              (ii)  When a county, incorporated municipality or public school district demonstrates a need for a loan for the purposes of acquiring nonfederal matching funds for Federal Emergency Management Agency grants, the aggregate amount of any loans received under this section by a county, incorporated municipality or public school district shall not exceed one hundred percent (100%) of the projected match for such nonfederal matching funds.

          (d)  A county or public school district that receives a loan from the fund shall pledge for repayment of the loan any part of the homestead exemption annual tax loss reimbursement to which it may be entitled under Section 27-33-77, as may be required by the * * *departmentMississippi Emergency Management agency.  An incorporated municipality that receives a loan from the fund or the emergency fund shall pledge for repayment of the loan any part of the sales tax revenue distribution to which it may be entitled under Section 27-65-75 or any part of the homestead exemption annual tax loss reimbursement to which it may be entitled under Section 27-33-77, as may be required by the * * * departmentagency.  All recipients of such loans shall establish a dedicated source of revenue for repayment of the loan.  Before any county, incorporated municipality or public school district shall receive any loan, it shall have executed with the * * * department agency a loan agreement evidencing that loan, a copy of which shall be filed by the * * * department agency with the * * * State Tax CommissionDepartment of Revenue.  The loan agreement shall not be construed to prohibit any recipient from prepaying any part or all of the funds received.  The repayment schedule in each loan agreement shall provide for (i) monthly payments, (ii)  semiannual payments or (iii) other periodic payments.

     The loan agreement shall provide for the repayment of all funds received from the fund within not more than three (3) years.  The * * * State Tax CommissionDepartment of Revenue shall, at the direction of the * * * departmentagency, withhold semiannually from counties, incorporated municipalities and public school districts and monthly from incorporated municipalities, from the amount to be remitted to the county, municipality or public school district, the sum necessary to pay all or a portion of the periodic payments for the loan.

          (e)  Any county, incorporated municipality or public school district which receives a loan from the state for that purpose but which is not eligible to pledge for repayment under the provisions of paragraph (d) of this subsection, shall repay that loan by making payments each month to the State Treasurer through the * * * Department of Finance and AdministrationMississippi Emergency Management Agency for and on behalf of the * * * department agency according to Section 7-7-15, to be credited to the fund in lieu of pledging homestead exemption annual tax loss reimbursement or sales tax revenue distribution.

     Loan repayments shall be according to a repayment schedule contained in each loan agreement as provided in paragraph (d) of this subsection.

          (f)  Evidences of indebtedness which are issued pursuant to this section shall not be deemed indebtedness within the meaning specified in Section 21-33-303 with regard to cities and incorporated towns, in Section 19-9-5 with regard to counties and in Section 37-59-5 with regard to public school districts.

          (g)  The State Auditor, upon request of the * * * departmentagency, shall audit the receipts and expenditures of a county, an incorporated municipality or a public school district if loan repayments appear to be in arrears, and if the Auditor finds that the county, incorporated municipality or public school district is in arrears in those repayments, the Auditor shall immediately notify the executive director of the * * * department agency who may take any action as may be necessary to enforce the terms of the loan agreement, including liquidation and enforcement of the security given for repayment of the loan, and the executive director of the * * * department agency may, in his discretion, notify the * * * State Tax CommissionDepartment of Revenue to withhold all future payments to the county, incorporated municipality or school district of homestead exemption annual tax loss reimbursements under Section 27-33-77 and/or all sums allocated to the incorporated municipality under Section 27-65-75, until such time as the county, incorporated municipality or public school district is again current in its loan repayments as certified by the department.

          (h)  All monies deposited in the fund shall be used only for providing the loans and grants authorized under this section.  In addition, any amounts in the fund may be used to defray the reasonable costs of administering the fund; however, no monies in the fund which are to be used for grant purposes may be used to defray any costs of administering the fund or program.  The * * * department agency is authorized to use amounts available to it from the fund to contract for those facilities and staff needed to administer and provide routine management for the funds and loan program.

     (3)  In administering this section the * * * department agency shall have the following powers and duties:

          (a)  To supervise the use of all funds made available under this section;

          (b)  To promulgate rules and regulations, to make variances and exceptions thereto, and to establish procedures in accordance with this section for the implementation of the loan and grant program;

          (c)  To requisition monies in the fund and distribute those monies in accordance with this section;

          (d)  To maintain, in accordance with generally accepted government accounting standards, an accurate record of all monies in the fund made available to counties, incorporated municipalities and public school districts under this section;

          (e)  To file annually with the Legislature a report detailing how monies in the fund were distributed during the preceding fiscal year to each county, incorporated municipality and public school district.

     (4)  The State Bond Commission, at one time, or from time to time, may declare the necessity for funds for the purposes provided in this section, including the costs incident to the administration of the loan and grant program.  Upon approval by the State Bond Commission, the * * * department agency is authorized to transfer any necessary amount from the Disaster Recovery Fund created in Section 31-17-123 to the fund in ample time to discharge such loans, grants and incidental costs.

     (5)  The * * * department agency is authorized, without further process of law, to certify the necessity for warrants and is authorized and directed to issue such warrants, in such amounts as may be necessary to make loans and grants under the program authorized by this section.

     (6)  After any state funds in the fund are no longer needed for the particular purpose for which they were appropriated, deposited or transferred into the fund, the * * * department agency shall transfer those state funds back to the particular fund or funds in the State Treasury from which they were appropriated or transferred into the fund, upon certification of the * * * State Fiscal Officerexecutive director of the Mississippi Emergency Management Agency, as approved by the Governor or his authorized representative, that the state funds are not currently needed.

     (7)  At least five (5) days before any public ceremony to announce the award of a grant to a county, municipality or public school district under this section, the * * * department agency shall notify all of the members of the Mississippi House of Representatives and Mississippi Senate whose districts include any portion of the county, municipality or school district to which the grant is being made.

     (8)  The * * * department agency shall include the following language at a prominent location on any documents prepared by the * * * department agency in connection with a grant made under this section that are to be provided to the county, municipality or school district to which the grant is made or to the public:  "The funds for this grant were made available by the Mississippi Legislature."

     SECTION 2.  Section 33-15-3, Mississippi Code of 1972, is amended as follows:

     33-15-3.  (a)  Because of the existing and increasing possibility of the occurrence of disasters or emergencies of unprecedented size and destructiveness resulting from enemy attack, sabotage or other hostile action, and from natural, man-made or technological disasters, and in order to insure that preparations of this state will be adequate to deal with, reduce vulnerability to, and recover from such disasters or emergencies, and generally to provide for the common defense and to protect the public peace, health and safety, and to preserve the lives and property of the people of this state, it is hereby found and declared necessary:  (1)  To create a state emergency management agency, and to authorize the creation of local organizations for emergency management in the municipalities and counties of the state, and to authorize cooperation with the federal government and the governments of other states; (2) to confer upon the Governor, the agency and upon the executive heads or governing bodies of the municipalities and counties of the state the emergency powers provided herein; (3) to provide for the rendering of mutual aid among the municipalities and counties of the state, and with other states, and with the federal government with respect to the carrying out of emergency management functions and responsibilities; (4) to authorize the establishment of such organizations and the development and employment of such measures as are necessary and appropriate to carry out the provisions of this article; * * * and (5) to provide the means to assist in the prevention or mitigation of emergencies which may be caused or aggravated by inadequate planning for, and regulation of, public and private facilities and land use; and (6) to authorize the state emergency management agency to administer any fiscal program established to provide financial assistance in the form of loans or grants to certain local governments or political subdivisions of the state demonstrating need for nonfederal matching funds for  Federal Emergency Management Agency grants.

          (b)  It is further declared to be the purpose of this article and the policy of the state that all emergency management functions of this state be coordinated, to the maximum extent, with the comparable functions of the federal government, including its various departments and agencies, of other states and localities, and of private agencies of every type, to the end that the most effective preparation and use may be made of the nation's manpower, resources, and facilities for dealing with any disaster or emergency, or both, that may occur as enumerated in this section.

     SECTION 3.  Section 33-15-7, Mississippi Code of 1972, is amended as follows:

     33-15-7.  (a)  There is hereby created within the executive branch of the state government a department called the Mississippi Emergency Management Agency with a director of emergency management who shall be appointed by the Governor; he shall hold office during the pleasure of the Governor and shall be compensated as determined by any appropriation that may be made by the Legislature for such purposes.

     (b)  The director, with the approval of the Governor, may employ such technical, clerical, stenographic and other personnel, to be compensated as provided in any appropriation that may be made for such purpose, and may make such expenditures within the appropriation therefor, or from other funds made available to him for purposes of emergency management, as may be necessary to carry out the purposes of this article.

     (c)  The director and other personnel of the emergency management agency shall be provided with appropriate office space, furniture, equipment, supplies, stationery and printing in the same manner as provided for other state agencies.

     (d)  The director, subject to the direction and control of the Governor, shall:

          (i)  Be the executive head of the emergency management agency; * * *and shall

          (ii)  Be responsible to the Governor for carrying out the program for emergency management of this state * * *.;

          (iii) * * * He shallCoordinate the activities of all organizations for emergency management within the state * * *and shall,;

          (iv)  Maintain liaison with and cooperate with emergency management agencies and organizations of other states and of the federal government * * *,and shall;

          (v)  Supervise the administration of the Emergency Aid to Local Governments Loan and Grant Program, established under Section 27-107-321; and

          (vi)  Have such additional authority, duties * * *, and responsibilities authorized by this article as may be prescribed by the Governor.

     SECTION 4.  Section 31-17-123, Mississippi Code of 1972, is amended as follows:

     31-17-123.  (1)  The intent of the Legislature is to authorize borrowing funds under the provisions of Sections 31-17-101 through 31-17-123 to offset any temporary cash flow deficiencies and should not be construed to authorize the borrowing of any funds in an amount that cannot be repaid during the fiscal year in which the funds are borrowed.

     (2)  (a)  Notwithstanding any provision of this chapter to the contrary, in the event that the State Fiscal Officer and the State Treasurer make a determination that (i) state-source special funds are not sufficient to cover deficiencies in the General Fund, (ii) the State of Mississippi is unable to repay special fund borrowing within the fiscal year in which it was borrowed, or (iii) state-source funds are insufficient for disaster support and/or assistance purposes due to Hurricanes Katrina and/or Rita; and that the State Bond Commission makes a determination that such deficiency, inability to repay, or insufficiency is the result of a state of emergency within the State of Mississippi, the State Bond Commission is authorized to obtain a line of credit, in an amount not to exceed Five Hundred Million Dollars ($500,000,000.00), from a commercial lender, investment banking group or a consortium of either, or both.  The length of indebtedness under this subsection shall not extend past five (5) years following the origination of the line of credit.  The line of credit shall be authorized and approved by the State Bond Commission and shall have such terms and details as may be provided by resolution of the State Bond Commission.  Loan proceeds shall be received and disbursed by the State Treasurer and deposited into the Disaster Recovery Fund, a special fund hereby created in the State Treasury, and shall be used to cover deficiencies in the General Fund, to repay special fund borrowing and/or to cover any insufficiency in disaster support and/or assistance.  Monies remaining in the Disaster Recovery Fund at the end of a fiscal year shall not lapse into the State General Fund, but shall remain in the Disaster Recovery Fund and any interest earned or investment earnings on amounts in the Disaster Recovery Fund shall remain in the fund.

          (b)  As security for the repayment of the principal and interest on the line of credit provided for in paragraph (a) of this subsection, the full faith, credit and resources of the State of Mississippi are hereby irrevocably pledged.

          (c)  Upon approval of the State Fiscal Officer, the Director of the Mississippi Emergency Management Agency is authorized to use amounts from the line of credit to match federal funds, and for personnel, call-back wages, base and overtime wages, travel, per diem and other out-of-pocket expenses incurred as a result of Hurricanes Katrina and/or Rita.

          (d)  This subsection (2) shall be complete authority for the borrowing authorized hereunder and shall not be subject to the limitations provided in the other provisions of this chapter or otherwise under state law.

          (e)  The State Treasurer shall notify the Legislative Budget Office, the Mississippi Emergency Management Agency and the State Department of Finance and Administration of each transfer into and out of the Disaster Recovery Fund on a quarterly basis.

     SECTION 5.  This act shall take effect and be in force from and after July 1, 2014.