Appropriation; Accountancy, Board of Public.

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To: Appropriations
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Hopson, DeBar, Norwood,
Hickman, Hill, McCaughn, Tate

SENATE BILL NO. 3084

AN ACT MAKING AN APPROPRIATION OF SPECIAL FUNDS TO DEFRAY THE 1
EXPENSES OF THE MISSISSIPPI STATE BOARD OF PUBLIC ACCOUNTANCY FOR 2
FISCAL 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 hereby appropriated out of any money in the State 6
Treasury to the credit of the Mississippi State Board of Public 7
Accountancy, for the purpose of defraying the expenses incurred by 8
said board for the fiscal year beginning July 1, 2026, and ending 9
June 30, 2027.................................. $ 769,829.00. 10
SECTION 2. Of the funds appropriated under the provisions of 11
this act, not more than the following amount of funds, with the 12
exception of the provisions in this section, shall be expended 13
only for “Personal Services,” which includes “Vacancy Funding,” 14
for the following authorized number of employment headcount: 15
FUNDING: 16
General Funds: $ 0.00 17
Special Funds: $ 496,104.00 18
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Total Funds: $ 496,104.00 19
PERSONAL SERVICES: 20
Employee Salaries, Wages and 21
Fringe Benefits: $ 496,104.00 22
Progressions: $ 0.00 23
Vacancy Funding: $ 0.00 24
Total Personal Services: $ 496,104.00 25
AUTHORIZED HEADCOUNT: 26
Permanent: 5 27
Time-Limited: 0 28
As used in this section, the term “Personal Services” shall 29
mean funds provided under the major object of expenditure category 30
Personal Services for Salaries, Wages, and Fringe Benefits. Funds 31
in this category shall not be transferred to any other category. 32
It is the intention of the Legislature to ensure compliance 33
with the Variable Compensation Plan, as outlined in Section 34
25-9-147, Mississippi Code of 1972. Payment from these funds 35
shall be in accordance with the Variable Compensation Plan 36
promulgated by the Mississippi State Personnel Board. It is the 37
Legislature’s intention that no employee’s salary falls below the 38
minimum salary established by the Mississippi State Personnel 39
Board. 40
The State Personnel Board shall determine and publish the 41
projected annual cost of “Personal Services” based on monthly and 42
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year-to-date payroll expenditures in compliance with the 43
provisions of this act. 44
With the funds herein appropriated, it shall be the agency’s 45
responsibility to ensure that no single personnel action or 46
combination of personnel actions, when annualized, exceeds the 47
Fiscal Year 2027 appropriation for “Personal Services” with the 48
exception of escalated funds. Further, it shall be the agency’s 49
responsibility to ensure that funds required to be appropriated 50
for “Personal Services” for Fiscal Year 2028 do not exceed Fiscal 51
Year 2027 funds appropriated for that purpose unless programs or 52
positions are added to the agency’s Fiscal Year 2027 budget by the 53
Mississippi Legislature. 54
If, at the time the agency takes any action to change 55
“Personal Services,” the State Personnel Board determines that the 56
agency has taken or will take an action that would cause the 57
agency to exceed the funds appropriated in this act when 58
annualized for Fiscal Year 2027 or increase the need for “Personal 59
Services” for Fiscal Year 2028, when annualized, the State 60
Personnel Board shall process no salary actions until such time as 61
the requirements of the provisions of this section are met with 62
the exception of new hires determined to be essential for the 63
agency. 64
When used in this section, “Vacancy Funding” shall mean funds 65
included in the Total Personal Services amount listed above and 66
designated for approved vacancies in Fiscal Year 2027. These 67
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funds are to be utilized to increase the number of filled 68
headcounts that were authorized but unfilled as of the last day of 69
Fiscal Year 2026. If the agency fills additional headcounts after 70
February 1, 2026, until the end of Fiscal Year 2026, the amount of 71
available Vacancy Funding may be proportionally adjusted to 72
reflect the updated number of filled headcounts. The agency shall 73
be responsible for ensuring that “Vacancy Funding” is used to 74
increase headcounts and not for promotions, title changes, 75
in-range salary adjustments, or any other mechanism for increasing 76
salaries for current employees. 77
Any transfers or escalations shall be made in accordance with 78
the terms, conditions, and procedures established by law or 79
allowable under the terms set forth within this act. The State 80
Personnel Board shall not escalate positions or increase the 81
Personal Services total without written approval from the 82
Department of Finance and Administration. The Department of 83
Finance and Administration shall not provide written approval to 84
escalate any funds for salaries and/or headcounts without proof of 85
availability of new or additional funds above the appropriated 86
level. Unless specifically noted, all Fiscal Year 2026 escalated 87
headcounts have been accounted for and shall be converted to 88
authorized time-limited headcounts. 89
No general funds authorized to be expended herein shall be 90
used to replace federal funds and/or other special funds used for 91
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salaries authorized under the provisions of this act and which are 92
withdrawn and no longer available. 93
None of the funds herein appropriated shall be used in 94
violation of the Internal Revenue Service’s Publication 15-A 95
relating to the reporting of income paid to contract employees, as 96
interpreted by the Office of the State Auditor. 97
If the agency’s total authorized headcount decreases from 98
Fiscal Year 2026 to Fiscal Year 2027, it will be the agency’s 99
discretion as to what headcounts are removed. 100
SECTION 3. It is the intention of the Legislature that the 101
Mississippi State Board of Public Accountancy shall maintain 102
complete accounting and personnel records related to the 103
expenditure of all funds appropriated under this act and that such 104
records shall be in the same format and level of detail as 105
maintained for Fiscal Year 2026. It is further the intention of 106
the Legislature that the agency's budget request for Fiscal Year 107
2028 shall be submitted to the Joint Legislative Budget Committee 108
in a format and level of detail comparable to the format and level 109
of detail provided during the Fiscal Year 2027 budget request 110
process. 111
SECTION 4. Of the funds appropriated in Section 1, Forty-two 112
Thousand Dollars ($42,000.00) shall only be expended for 113
investigation, testimony, and administrative hearings related to 114
matters under the jurisdiction of the board. 115
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SECTION 5. It is the intention of the Legislature that 116
whenever two (2) or more bids are received by this agency for the 117
purchase of commodities or equipment, and whenever all things 118
stated in such received bids are equal with respect to price, 119
quality and service, the Mississippi Industries for the Blind 120
shall be given preference. A similar preference shall be given to 121
the Mississippi Industries for the Blind whenever purchases are 122
made without competitive bids. 123
SECTION 6. It is the intention of the Legislature that the 124
funds herein appropriated shall be expended in compliance with 125
Section 27-104-25, Mississippi Code of 1972, that no state agency 126
shall incur obligations or indebtedness in excess of their 127
appropriation and that the responsible officers, either personally 128
or upon their official bonds, shall be held responsible for 129
actions contrary to this provision. 130
SECTION 7. Of the funds appropriated in Section 1 of this 131
act, it is the intention of the Legislature that Two Thousand Five 132
Hundred Dollars ($2,500.00) is provided for the purpose of paying 133
fees for a CPA Review Course for the Board of Public Accountancy's 134
Audit Supervisor to be reimbursed over a 12-month period by the 135
employee taking the course. 136
SECTION 8. The money herein appropriated shall be paid by 137
the State Treasurer out of any money in the State Treasury to the 138
credit of the proper fund or funds as set forth in this act, upon 139
warrants issued by the State Fiscal Officer; and the State Fiscal 140
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ST: Appropriation; Accountancy, Board of
Public.
Officer shall issue his warrants upon requisitions signed by the 141
proper person, officer or officers, in the manner provided by law. 142
SECTION 9. This act shall take effect and be in force from 143
and after July 1, 2026. 144