Appropriation; Arts Commission.

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To: Appropriations E;
Appropriations A
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Representatives Oliver, Read, Arnold,
Boyd (19th), Hines, Mangold, Massengill,
Roberson, Scoggin

HOUSE BILL NO. 1934
(As Sent to Governor)

AN ACT MAKING AN APPROPRIATION FOR THE PURPOSE OF DEFRAYING 1
THE EXPENSES OF THE MISSISSIPPI ARTS COMMISSION FOR THE FISCAL 2
YEAR 2027. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI: 4
SECTION 1. The following sum, or so much thereof as may be 5
necessary, is appropriated out of any money in the State General 6
Fund not otherwise appropriated, for the purpose of defraying the 7
expenses of the Mississippi Arts Commission for the fiscal year 8
beginning July 1, 2026, and ending June 30, 2027.................. 9
............................................... $ 1,625,312.00. 10
SECTION 2. The following sum, or so much thereof as may be 11
necessary, is appropriated out of any money in the special fund in 12
the State Treasury to the credit of the Mississippi Arts 13
Commission which is comprised of special source funds and 14
donations collected by or otherwise available to the commission, 15
for the purpose of defraying the expenses of the commission for 16
the fiscal year beginning July 1, 2026, and ending June 30, 2027.. 17
............................................... $ 6,249,838.00. 18
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SECTION 3. Of the funds appropriated under the provisions of 19
this act, not more than the following amount of funds, with the 20
exception of the provisions in this section, shall be expended 21
only for “Personal Services,” which includes “Vacancy Funding,” 22
for the following authorized number of employment headcount: 23
FUNDING: 24
General Funds: $ 999,319.00 25
Special Funds: $ 117,762.00 26
Total Funds: $ 1,117,081.00 27
PERSONAL SERVICES: 28
Employee Salaries, Wages and 29
Fringe Benefits: $ 1,117,081.00 30
Progressions: $ 0.00 31
Vacancy Funding: $ 0.00 32
Total Personal Services: $ 1,117,081.00 33
AUTHORIZED HEADCOUNT: 34
Permanent: 11 35
Time-Limited: 2 36
As used in this section, the term “Personal Services” shall 37
mean funds provided under the major object of expenditure category 38
Personal Services for Salaries, Wages, and Fringe Benefits. Funds 39
in this category shall not be transferred to any other category. 40
It is the intention of the Legislature to ensure compliance 41
with the Variable Compensation Plan, as outlined in Section 42
25-9-147, Mississippi Code of 1972. Payment from these funds 43
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shall be in accordance with the Variable Compensation Plan 44
promulgated by the Mississippi State Personnel Board. It is the 45
Legislature’s intention that no employee’s salary falls below the 46
minimum salary established by the Mississippi State Personnel 47
Board. 48
The State Personnel Board shall determine and publish the 49
projected annual cost of “Personal Services” based on monthly and 50
year-to-date payroll expenditures in compliance with the 51
provisions of this act. 52
With the funds herein appropriated, it shall be the agency’s 53
responsibility to ensure that no single personnel action or 54
combination of personnel actions, when annualized, exceeds the 55
Fiscal Year 2027 appropriation for “Personal Services” with the 56
exception of escalated funds. Further, it shall be the agency’s 57
responsibility to ensure that funds required to be appropriated 58
for “Personal Services” for Fiscal Year 2028 do not exceed Fiscal 59
Year 2027 funds appropriated for that purpose unless programs or 60
positions are added to the agency’s Fiscal Year 2027 budget by the 61
Mississippi Legislature. 62
If, at the time the agency takes any action to change 63
“Personal Services,” the State Personnel Board determines that the 64
agency has taken or will take an action that would cause the 65
agency to exceed the funds appropriated in this act when 66
annualized for Fiscal Year 2027 or increase the need for “Personal 67
Services” for Fiscal Year 2028, when annualized, the State 68
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Personnel Board shall process no salary actions until such time as 69
the requirements of the provisions of this section are met with 70
the exception of new hires determined to be essential for the 71
agency. 72
When used in this section, “Vacancy Funding” shall mean funds 73
included in the Total Personal Services amount listed above and 74
designated for approved vacancies in Fiscal Year 2027. These 75
funds are to be utilized to increase the number of filled 76
headcounts that were authorized but unfilled as of the last day of 77
Fiscal Year 2026. If the agency fills additional headcounts after 78
March 1, 2026, until the end of Fiscal Year 2026, the amount of 79
available Vacancy Funding may be proportionally adjusted to 80
reflect the updated number of filled headcounts. The agency shall 81
be responsible for ensuring that “Vacancy Funding” is used to 82
increase headcounts and not for promotions, title changes, 83
in-range salary adjustments, or any other mechanism for increasing 84
salaries for current employees. 85
Any transfers or escalations shall be made in accordance with 86
the terms, conditions, and procedures established by law or 87
allowable under the terms set forth within this act. The State 88
Personnel Board shall not escalate positions or increase the 89
Personal Services total without written approval from the 90
Department of Finance and Administration. The Department of 91
Finance and Administration shall not provide written approval to 92
escalate any funds for salaries and/or headcounts without proof of 93
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availability of new or additional funds above the appropriated 94
level. Unless specifically noted, all Fiscal Year 2026 escalated 95
headcounts have been accounted for and shall be converted to 96
authorized time-limited headcounts. 97
No general funds authorized to be expended herein shall be 98
used to replace federal funds and/or other special funds used for 99
salaries authorized under the provisions of this act and which are 100
withdrawn and no longer available. 101
None of the funds herein appropriated shall be used in 102
violation of the Internal Revenue Service’s Publication 15-A 103
relating to the reporting of income paid to contract employees, as 104
interpreted by the Office of the State Auditor. 105
If the agency’s total authorized headcount decreases from 106
Fiscal Year 2026 to Fiscal Year 2027, it will be the agency’s 107
discretion as to what headcounts are removed. 108
SECTION 4. It is the intention of the Legislature that the 109
Mississippi Arts Commission shall maintain complete accounting and 110
personnel records related to the expenditure of all funds 111
appropriated under this act and that such records shall be in the 112
same format and level of detail as maintained for Fiscal Year 113
2026. It is further the intention of the Legislature that the 114
agency's budget request for Fiscal Year 2028 shall be submitted to 115
the Joint Legislative Budget Committee in a format and level of 116
detail comparable to the format and level of detail provided 117
during the Fiscal Year 2027 budget request process. 118
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SECTION 5. Of the funds appropriated under the provisions of 119
Section 2, funds in the amount of One Million Four Hundred Ninety 120
Thousand Dollars ($1,490,000.00) shall be derived from the 121
Education Enhancement Fund deposited pursuant to Sections 27-65-75 122
and 27-67-31, Mississippi Code of 1972, for the following: 123
Training of educators and promotion of arts programs in 124
public schools........................... $ 100,000.00 125
Miscellaneous grants and programs............. $ 350,000.00 126
Whole Schools Initiative...................... $ 1,040,000.00 127
SECTION 6. The following sum, or so much thereof as may be 128
necessary, is reappropriated out of any money in the Capital 129
Expense Fund not otherwise appropriated, for the Mississippi Arts 130
Commission for the purpose of reauthorizing the expenditure of 131
Capital Expense Funds as authorized in House Bill 41, 2025 First 132
Extraordinary Session, to provide for the Building Fund for the 133
Arts for the fiscal year beginning July 1, 2026, and ending June 134
30, 2027........................................... $ 3,800,000.00. 135
Notwithstanding the amount reappropriated under the 136
provisions of this section, in no event shall the amount expended 137
exceed the unexpended balances as of June 30, 2026. In addition, 138
this reappropriation shall not change the purpose for which the 139
funds were originally authorized. 140
SECTION 7. It is the intention of the Legislature that 141
whenever two (2) or more bids are received by this agency for the 142
purchase of commodities or equipment, and whenever all things 143
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stated in such received bids are equal with respect to price, 144
quality and service, the Mississippi Industries for the Blind 145
shall be given preference. A similar preference shall be given to 146
the Mississippi Industries for the Blind whenever purchases are 147
made without competitive bids. 148
SECTION 8. It is the intention of the Legislature that the 149
funds herein appropriated shall be expended in compliance with 150
Section 27-104-25, Mississippi Code of 1972, that no state agency 151
shall incur obligations or indebtedness in excess of their 152
appropriation and that the responsible officers, either personally 153
or upon their official bonds, shall be held responsible for 154
actions contrary to this provision. 155
SECTION 9. It is the intention of the Legislature that the 156
Arts Commission may retain an amount not to exceed one percent 157
(1%) of the monies in the Building Fund for the Arts for the 158
purpose of defraying administrative costs associated with 159
administering the grant program established in Section 39-11-13, 160
Mississippi Code of 1972. 161
SECTION 10. Of the funds appropriated under the provisions 162
of Section 2, Three Million Five Hundred Thousand Dollars 163
($3,500,000.00), or so much thereof, shall be derived out of any 164
money in the State Treasury to the credit of the Capital Expense 165
Fund, as created in Section 27-103-303, Mississippi Code of 1972, 166
and allocated in a manner as determined by the Treasurer's 167
Office. This appropriation is made for the purpose of providing 168
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ST: Appropriation; Arts Commission.
the funds necessary to authorize the expenditure of funds for the 169
Building Fund for the Arts. 170
SECTION 11. Of the funds appropriated under the provisions 171
of Section 2, Fifty Thousand Dollars ($50,000.00), or so much 172
thereof, shall be derived out of any money in the State Treasury 173
to the credit of the Capital Expense Fund, as created in Section 174
27-103-303, Mississippi Code of 1972, and allocated in a manner as 175
determined by the Treasurer's Office. This appropriation is made 176
for the purpose of providing compliance updates and improvements 177
to the agency's website. 178
SECTION 12. The money herein appropriated shall be paid by 179
the State Treasurer out of any money in the State Treasury to the 180
credit of the proper fund or funds as set forth in this act, upon 181
warrants issued by the State Fiscal Officer; and the State Fiscal 182
Officer shall issue his warrants upon requisitions signed by the 183
proper person, officer or officers, in the manner provided by law. 184
SECTION 13. This act shall take effect and be in force from 185
and after July 1, 2026. 186