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SB 3047

Appropriation; Audit, Department of.

2025 Regular Session Introduced by Briggs Hopson and 3 co-sponsors

The bill funds the State Auditor for FY2026 with specific appropriations and limits on salaries/positions, plus reporting, compliance, and procurement rules.

Died In Conference
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Bill Summary · SB 3047

SB 3047 — Appropriation; Department of Audit (FY2026) — Summary

Purpose / Intent

SB 3047 would fund the Mississippi State Department of Audit (Office of the State Auditor) for Fiscal Year 2026 (July 1, 2025 – June 30, 2026). It sets appropriations, authorized positions, reporting and control requirements, program- and grant-related authorities (e.g., Single Audit Act compliance), and several policy conditions on personnel and procurement.

Key provisions

  • Appropriations
    • State General Fund appropriation: $8,146,453 (as shown in the amendment text).
    • Special funds (State Treasury, Audit special fund): $5,172,795.
  • Authorized headcount
    • Permanent positions: 147
    • Time-limited positions: 0
  • Personnel and payroll controls
    • Agency must ensure FY2027 personal services do not exceed FY2026 personal services funding unless the Legislature adds programs/positions.
    • State Personnel Board must publish projected annualized payroll costs.
    • No salary escalations or position escalations without written approval from the Department of Finance & Administration (DFA) and proof of available funds.
    • General funds may not be used to replace federal or other special funds previously used for salaries that become unavailable.
    • Funds may not be used in ways that violate IRS Publication 15-A for contract-employee reporting (as interpreted by the State Auditor).
  • Program authorities and restrictions
    • State Auditor authorized to escalate/budget/exp end funds as necessary to comply with the Single Audit Act of 1984, including hiring staff or engaging private accountants, consistent with DFA rules.
    • Up to $1,000,000 may be used to defray expenses related to the U.S. Department of Justice Federal Equitable Sharing Program for nonbudgeted law enforcement purposes by the Office of the State Auditor.
    • $30,000 set aside (from special funds) to reimburse Office employees for CPA review course fees (reimbursed over 12 months by employees taking the course).
  • Procurement preference
    • When bids are equal, Mississippi Industries for the Blind should be given purchase preference (also for non-competitive purchases).
  • Reporting and performance expectations
    • Requires reporting on performance targets in next year’s budget submission to the Joint Legislative Budget Committee (FY2027 budget request).
    • Establishes multiple performance targets (audit coverage distribution between OSA and external CPA firms; technical assistance volume and cost; customer satisfaction target; recoveries from investigations; performance audit outputs). (Numeric targets appear in the bill text.)

Who is affected

  • State Department of Audit (staff and operations)
  • State and county offices subject to audit
  • Private CPA firms that perform governmental audits
  • Employees who may receive CPA course reimbursement
  • Mississippi Industries for the Blind (procurement preference)
  • Entities involved in federal equitable-sharing receipts where OSA participates

Procedural history & status

  • Introduced: April 14, 2025.
  • The bill underwent committee amendment(s), House amendments, and multiple readings in both chambers.
  • Conferees were appointed and the record shows an entry “Died In Conference” on 2025-03-29.
  • Legislative action records also show subsequent passage votes, enrollment, transmittal to the Governor, and an entry “Filed without the Governor's signature” on 2025-06-20.
  • These entries are internally inconsistent. Official final disposition is listed in the provided bill metadata as “Died In Conference.” If final legal status is required, confirm with the Mississippi Legislature’s official bill tracking or the Secretary of the Senate for the authoritative outcome.

Notes / Implementation

  • The bill ties personnel actions to available appropriations and DFA approvals, limiting salary increases and position escalations without explicit funding.
  • The measure requires performance reporting and imposes recordkeeping and compliance conditions for appropriated funds.
  • The language authorizes use of certain non-General funds for specific training and investigative/enforcement activities.

Compiled from official sources — confirm details with the bill’s official record.

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