Senate Bill 2314

AN ACT TO AMEND SECTION 27-103-159, MISSISSIPPI CODE OF 1972, TO ENACT THE FEDERAL FUNDING TRANSPARENCY ACT; TO REVISE THE INFORMATION REQUIRED TO BE CONTAINED IN THE REPORT PROVIDED BY A STATE AGENCY, DEPARTMENT OR INSTITUTION WITH ITS ANNUAL BUDGET REQUEST SUBMISSION; TO IMPOSE A CIVIL PENALTY OF $100.00 PER VIOLATION, PER DAY, PLUS ALL REASONABLE ATTORNEY'S FEES AND COSTS IN CIRCUIT COURT, ON ANY AGENCY HEAD OR DIRECTOR, OR INDIVIDUAL HOLDING A SUBSTANTIALLY SIMILAR POSITION, WHO NEGLECTS TO ANNUALLY PROVIDE THE REPORT REQUIRED; TO PROVIDE THAT THE INDIVIDUAL SHALL BE PERSONALLY LIABLE FOR THESE AMOUNTS, AND SOVEREIGN IMMUNITY SHALL NOT BE AN AFFIRMATIVE DEFENSE; AND FOR RELATED PURPOSES.

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

SECTION 1. Section 27-103-159, Mississippi Code of 1972, is amended as follows:

27-103-159. (1) For purposes of this section, the following terms shall have the following meanings as defined in this subsection:

(a) "Evidence-based program" means an intervention program that has had multiple site randomized controlled trials across heterogeneous populations demonstrating that the program is effective for the population and that does not have an equivalent or more probative body of rigorous evaluation demonstrating its ineffectiveness.

(b) "Intervention program" means a discrete and systematic set of activities designed to achieve one or more specific outcomes not constituted or reliably achieved by the activities themselves.

(c) "Research-based program" means an intervention program that has had at least one (1) rigorous controlled evaluation demonstrating effectiveness and does not have an equivalent or more probative body of evaluations demonstrating its ineffectiveness.

(d) "Promising program" means an intervention program that has had at least one (1) rigorous controlled evaluation demonstrating effectiveness.

(e) "Other programs" means all programs that do not fit the definition of evidence-based, research-based or promising programs. This category may include nonintervention programs as well as intervention programs with rigorous evidence of ineffectiveness, mixed evidence of effectiveness, or an absence of evidence.

(f) "Program inventory" means the list of all agency programs that for purposes of accountability means a set of activities upon which state resources are expended.

(g) "Rigorous controlled evaluation" means an evaluation for which the program received a ranking of at least three (3) on the Maryland Scientific Methods Scale, which level requires a control group.

(2) Beginning with the fiscal year 2016 budget cycle, the Legislative Budget Office shall require the Department of Corrections, the Department of Health, the Department of Education, and the Department of Transportation to comply with the requirements of this section respecting the inventorying of agency programs and activities for use in the budgeting process. The aforementioned agencies shall submit all program information to the Legislative Budget Office in accordance with any policies established by that office setting out requirements for any filings required under this section. Additional agencies shall be required to comply with the provisions of this subsection as provided in subsection (5) of this section.

(3) The Legislative Budget Office, the PEER Committee staff, and personnel of each of the agencies required to comply with this section shall review the programs of each agency and shall:

(a) Establish an initial inventory of agency programs as defined in subsection (1)(a) through (e) of this section;

(b) Categorize all agency programs as intervention or nonintervention and all intervention programs as evidence-based, research-based, promising, or other. Where possible, other intervention programs should be further classified according to the subcategories in subsection (1) of this section;

(c) Identify agency and program premises, goals, objectives, outcomes and outputs, as well as any other indicator or component the staffs consider to be appropriate, such as evidence of a program's adherence to best practices;

(d) Report estimated expenditures and full-time equivalent (FTE) positions for each agency program for each fiscal year;

(e) Recommend new and additional budget programs that capture the work of the agency identified through the inventory process and that are reasonable in number for making appropriations;

(f) Establish a procedure for base-lining programs which are built around promising practices or other programs that do not meet the definition of evidence-based or research-based programs, so that further research can be conducted to gauge the program's effectiveness;

(g) Describe the goals and theories used to develop any program that is neither evidence-based or research-based;

(h) Develop procedures for optimizing cost-effectiveness of agency programs; and

(i) Annually update each agency's inventory and related data as specified in paragraphs (b) through (e) of this subsection (3).

(4) This subsection shall be known and may be cited as the Federal Funding Transparency Act. Beginning with the fiscal year * * * ~~2017 budget presentation~~ 2026 budget request submission, and each year thereafter, each state agency, general fund agency * * * ~~and~~, special fund agency, department and institution shall provide * * * a report of all sources of revenue, including the amounts from each source, collected by the agency, department or institution in the most recent fiscal year. * * * ~~Such~~ The report shall be posted on the Legislature's website in a manner and location easily accessible to the general public. The report shall include a list of each tax, fine or fee assessed by the agency, department or institution, and it shall include the following for each:

(a) The amount assessed;

(b) The amount collected;

(c) The state or federal code section, regulation, guidance document or other authoritative source that authorized their assessment and collection;

(d) The method of determining assessments, including who is assessed, how the agency determines the amount of assessment, including rates;

(e) The methods of collecting the amounts assessed;

(f) The purposes for which the funds were expended by the agency;

(g) The amount of funds transferred to the general fund, if applicable, and the authority by which the transfer took place;

(h) The amount of funds transferred to another entity, if applicable, and the authority by which the transfer took place, as well as the name of the entity to which the funds were transferred, including any nonprofit entities or public-private partnerships;

(i) The fiscal year-end balance of every fund that receives revenue generated by fines and fees; * * * ~~and~~

(j) * * * A list of all nonprofit corporations that have received subgrants or contracts involving state or federal funds from said agency, department or institution in the most recent fiscal year;

(k) For sums received from state sources, the agency shall list each source, including each special fund, along with the amounts received from each fund. For sums received from federal government sources, the agency shall list each source at its most specific level, such as an office or division, not simply the federal department from which it came. The report shall also include a detailed description of the actions or results that were promised by the agency in order to receive these funds * * *.; and

(l) A summary of any Maintenance of Effort (MOE) agreements, Memorandum of Understanding (MOU) agreements, consent decrees, or contracts entered into with any federal agency or subdivision thereof. For each MOE or MOU agreement, consent decree, or contract, this summary shall include:

(i) The name of the federal agency or entity that administers the MOE or MOU agreement, consent decree, or contract;

(ii) The title or name of the program and/or grant associated with the MOE or MOU agreement, consent decree, or contract, any start and completion dates, and any corresponding Catalog of Federal Domestic Assistance (CFDA) grant numbers;

(iii) When and whether the agency, department or institution anticipates that the MOE or MOU agreement, consent decree, or contract, and any related funding, will be renewed;

(iv) The specific state statutory or judicial authorization for entering into the MOE or MOU agreement, consent decree, or contract and expending any related funds;

(v) How the MOE or MOU agreement, consent decree, or contract complies with the agency, department or institution's strategic plan;

(vi) A valid internet link to the MOE or MOU agreement, consent decree, or contract. If it is not posted on the internet, the agency, department or institution shall supply a physical copy within ten (10) business days to any person upon request; and

(vii) A description of all obligations the MOE or MOU agreement, consent decree, or contract has imposed or will impose on the agency, department or institution, including:

1. Monetary matching requirements for current and future years;

2. Any changes in existing state policies or procedures;

3. The number of full-time and part-time positions necessary to carry out the provisions of the MOE or MOU agreement, consent decree, or contract, including a delineation of the number of local, state and federally funded positions, and how many of each will be required to be continued into the future when related federal funds are no longer available; and

4. A description of all other agency resources and obligations related to application for and implementation of the MOE or MOU agreement, consent decree, or contract, or otherwise agreed to by the agency.

* * *

Any agency head or director, or individual holding a substantially similar position, who neglects to annually provide the report required by this section may be civilly liable in his personal capacity in a sum not to exceed One Hundred Dollars ($100.00) per violation, per day, plus all reasonable attorney's fees and costs incurred by the party bringing suit in the circuit court, which shall have jurisdiction over the agency, department or institution. Sovereign immunity shall not be an affirmative defense in any action pursuant to this section.

(5) Upon recommendations of the PEER Committee staff, the Legislative Budget Office may for the fiscal year 2021 budget cycle and all later budget cycles, annually designate additional agencies that shall be required to comply with the provisions of subsections (1), (2) and (3) of this section. Material collected in association with the provisions of subsections (1), (2) and (3) of this section may be incorporated into agency appropriations bills to the extent deemed practicable by the Legislative Budget Committee.

SECTION 2. This act shall take effect and be in force from and after July 1, 2024.