MISSISSIPPI LEGISLATURE

2019 Regular Session

To: Accountability, Efficiency, Transparency; Appropriations

By: Senator(s) Polk

Senate Bill 2765

AN ACT TO AMEND SECTION 27-104-17, MISSISSIPPI CODE OF 1972, TO PROHIBIT STATE AGENCIES FROM TRANSFERRING OR USING MONIES BUDGETED FOR ANY VACANT POSITION TO FUND AN INCREASE IN SALARIES, WAGES AND FRINGE BENEFITS FOR ANY FILLED POSITION; AND FOR RELATED PURPOSES.

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

     SECTION 1.  Section 27-104-17, Mississippi Code of 1972, is amended as follows:

     27-104-17.  (1)  An allotment period shall be one-half (1/2) of twelve (12) months, and expenditure one-half (1/2) of the appropriated amount, unless otherwise specified in the appropriation bill or justified by the agency to the Department of Finance and Administration, and the first allotment period shall commence on July 1.  Estimates shall be filed with the Department of Finance and Administration not later than the first day of the month preceding the beginning period.

     The Department of Finance and Administration may, in its discretion, restrict an agency to a monthly allotment period when it becomes evident that an agency's rate of expenditure to date indicates this restriction will be necessary to prevent depletion of its appropriation prior to the close of the fiscal year or when the condition of the State General Fund requires monthly monitoring and control of the rate of General Fund expenditures.

     (2)  Unless otherwise specified in the agency appropriation bill, in the event any emergency or unforeseen circumstances shall arise, the agency head may authorize increases in major objects of expenditure within each specific budget within each appropriation bill in total amounts not to exceed ten percent (10%) of the appropriated amount of each object, provided that other major objects of expenditure are decreased by a corresponding dollar amount.  Except as otherwise authorized in Section 7-5-39, no transfers shall be authorized which increase or decrease the major object of expenditure "Salaries, Wages and Fringe Benefits," or which increase the major object of expenditure "Capital Outlay - Equipment."  The agency head shall submit written justification for the transfer to the Legislative Budget Office, the Department of Finance and Administration, and the State Auditor, on or before the fifteenth of the month prior to the effective date of the transfer.  The transfer shall be effective the first working day of the month following timely submissions required herein.  In cases of extreme hardship, certified in writing by the agency head and submitted with timely submissions required herein, the Executive Director of the Department of Finance and Administration, in his discretion, may authorize an earlier effective date for the transfer.

     (3)  Based on the State Personnel Board's projected annual cost of state agency salaries, no state agency may transfer or use monies budgeted for any vacant position to fund an increase in salaries, wages and fringe benefits for any filled position.

     ( * * *34)  No former employee who is receiving State of Mississippi retirement benefits shall be hired under contract for an amount exceeding Twenty Thousand Dollars ($20,000.00) a year without prior approval by an agency's proper governing board or authority.  Upon approval of such contracts a written report shall be submitted detailing the cost and need of such contract services to the Chairmen and members of the Senate and House Appropriations Committees.

     SECTION 2.  This act shall take effect and be in force from and after July 1, 2019.