Appropriation; Gaming Commission.

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To: Appropriations
MISSISSIPPI LEGISLATURE REGULAR SESSION 2026

By: Senator(s) Hopson, DeBar, Williams,
DeLano, Seymour, Simmons (13th), Tate

SENATE BILL NO. 3094
(As Sent to Governor)

AN ACT MAKING AN APPROPRIATION FOR THE PURPOSE OF DEFRAYING 1
THE EXPENSES OF THE MISSISSIPPI GAMING COMMISSION FOR FISCAL YEAR 2
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
General Fund not otherwise appropriated for the purpose of 7
defraying the expenses of the Mississippi Gaming Commission for 8
the fiscal year beginning July 1, 2026, and ending 9
June 30, 2027.................................. $ 9,512,053.00. 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 Gaming 13
Commission, for the purpose of defraying the expenses of the 14
commission for the fiscal year beginning July 1, 2026, and ending 15
June 30, 2027.................................. $ 1,651,162.00. 16
SECTION 3. Of the funds appropriated under the provisions of 17
this act, not more than the following amount of funds, with the 18
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exception of the provisions in this section, shall be expended 19
only for "Personal Services," which includes "Vacancy Funding," 20
for the following authorized number of employment headcount: 21
FUNDING: 22
General Funds: $ 8,629,719.00 23
Special Funds: $ 954,522.00 24
Total Funds: $ 9,584,241.00 25
PERSONAL SERVICES: 26
Employee Salaries, Wages and 27
Fringe Benefits: $ 9,043,935.00 28
Progressions: $ 0.00 29
Vacancy Funding: $ 540,306.00 30
Total Personal Services: $ 9,584,241.00 31
AUTHORIZED HEADCOUNT: 32
Permanent: 113 33
Time-Limited: 0 34
As used in this section, the term "Personal Services" shall 35
mean funds provided under the major object of expenditure category 36
Personal Services for Salaries, Wages, and Fringe Benefits. Funds 37
in this category shall not be transferred to any other category. 38
It is the intention of the Legislature to ensure compliance 39
with the Variable Compensation Plan, as outlined in Section 40
25-9-147, Mississippi Code of 1972. Payment from these funds 41
shall be in accordance with the Variable Compensation Plan 42
promulgated by the Mississippi State Personnel Board. It is the 43
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Legislature's intention that no employee's salary falls below the 44
minimum salary established by the Mississippi State Personnel 45
Board. 46
The State Personnel Board shall determine and publish the 47
projected annual cost of "Personal Services" based on monthly and 48
year-to-date payroll expenditures in compliance with the 49
provisions of this act. 50
With the funds herein appropriated, it shall be the agency's 51
responsibility to ensure that no single personnel action or 52
combination of personnel actions, when annualized, exceeds the 53
Fiscal Year 2027 appropriation for "Personal Services" with the 54
exception of escalated funds. Further, it shall be the agency's 55
responsibility to ensure that funds required to be appropriated 56
for "Personal Services" for Fiscal Year 2028 do not exceed Fiscal 57
Year 2027 funds appropriated for that purpose unless programs or 58
positions are added to the agency's Fiscal Year 2027 budget by the 59
Mississippi Legislature. 60
If, at the time the agency takes any action to change 61
"Personal Services," the State Personnel Board determines that the 62
agency has taken or will take an action that would cause the 63
agency to exceed the funds appropriated in this act when 64
annualized for Fiscal Year 2027 or increase the need for "Personal 65
Services" for Fiscal Year 2028, when annualized, the State 66
Personnel Board shall process no salary actions until such time as 67
the requirements of the provisions of this section are met with 68
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the exception of new hires determined to be essential for the 69
agency. 70
When used in this section, "Vacancy Funding" shall mean funds 71
included in the Total Personal Services amount listed above and 72
designated for approved vacancies in Fiscal Year 2027. These 73
funds are to be utilized to increase the number of filled 74
headcounts that were authorized but unfilled as of the last day of 75
Fiscal Year 2026. If the agency fills additional headcounts after 76
March 1, 2026, until the end of Fiscal Year 2026, the amount of 77
available Vacancy Funding may be proportionally adjusted to 78
reflect the updated number of filled headcounts. The agency shall 79
be responsible for ensuring that "Vacancy Funding" is used to 80
increase headcounts and not for promotions, title changes, 81
in-range salary adjustments, or any other mechanism for increasing 82
salaries for current employees. 83
Any transfers or escalations shall be made in accordance with 84
the terms, conditions, and procedures established by law or 85
allowable under the terms set forth within this act. The State 86
Personnel Board shall not escalate positions or increase the 87
Personal Services total without written approval from the 88
Department of Finance and Administration. The Department of 89
Finance and Administration shall not provide written approval to 90
escalate any funds for salaries and/or headcounts without proof of 91
availability of new or additional funds above the appropriated 92
level. Unless specifically noted, all Fiscal Year 2026 escalated 93
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headcounts have been accounted for and shall be converted to 94
authorized time-limited headcounts. 95
No general funds authorized to be expended herein shall be 96
used to replace federal funds and/or other special funds used for 97
salaries authorized under the provisions of this act and which are 98
withdrawn and no longer available. 99
None of the funds herein appropriated shall be used in 100
violation of the Internal Revenue Service's Publication 15-A 101
relating to the reporting of income paid to contract employees, as 102
interpreted by the Office of the State Auditor. 103
If the agency's total authorized headcount decreases from 104
Fiscal Year 2026 to Fiscal Year 2027, it will be the agency's 105
discretion as to what headcounts are removed. 106
SECTION 4. Of the funds appropriated in Section 2 of this 107
act, a portion shall be derived from the amount of forfeited 108
property that is seized by the Gaming Commission, which shall be 109
deposited into a special fund created by the Department of Finance 110
and Administration and may be expended by the commission for the 111
specific purpose of increasing law enforcement resources as 112
outlined in Section 41-29-185, Mississippi Code 1972. 113
SECTION 5. Of the funds appropriated in Section 2 of this 114
act, a portion shall be derived from the amount that is received 115
by the Gaming Commission under the Gaming Control Act, which shall 116
be deposited into a special fund created by the Department of 117
Finance and Administration and may be expended by the commission 118
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for the purpose of investigating, permitting, interagency fees, 119
and providing fingerprint analysis by the Department of Public 120
Safety. 121
SECTION 6. It is the intention of the Legislature that 122
whenever two (2) or more bids are received by this agency for the 123
purchase of commodities or equipment, and whenever all things 124
stated in such received bids are equal with respect to price, 125
quality and service, the Mississippi Industries for the Blind 126
shall be given preference. A similar preference shall be given to 127
the Mississippi Industries for the Blind whenever purchases are 128
made without competitive bids. 129
SECTION 7. It is the intention of the Legislature that the 130
Gaming Commission shall maintain complete accounting and personnel 131
records related to the expenditure of all funds appropriated under 132
this act and that such records shall be in the same format and 133
level of detail as maintained for Fiscal Year 2026. It is further 134
the intention of the Legislature that the agency's budget request 135
for Fiscal Year 2028 shall be submitted to the Joint Legislative 136
Budget Committee in a format and level of detail comparable to the 137
format and level of detail provided during the Fiscal Year 2027 138
budget request process. 139
SECTION 8. In compliance with the "Mississippi Performance 140
Budget and Strategic Planning Act of 1994," it is the intent of 141
the Legislature that the funds provided herein shall be utilized 142
in the most efficient and effective manner possible to achieve the 143
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intended mission of this agency. Based on the funding authorized, 144
this agency shall make every effort to attain the targeted 145
performance measures provided below: 146
FY2027 147
Performance Measures Target 148
Riverboat Gaming 149
Annual State Riverboat Gaming Revenues 150
(Billions) 2.00 151
Number of Casinos Regulated 26 152
Average Cost per Employee to Total State 153
Riverboat Gaming Revenues 18,476,000.00 154
Charitable Bingo 155
Number of Bingo Applications Received 30 156
Number of Bingo Halls Regulated 50 157
Average Cost per Employee to Total State 158
Charitable Bingo Revenues 4,676,905.00 159
A reporting of the degree to which the performance targets 160
set above have been or are being achieved shall be provided in the 161
agency's budget request submitted to the Joint Legislative Budget 162
Committee for Fiscal Year 2028. 163
SECTION 9. It is the intention of the Legislature that the 164
funds herein appropriated shall be expended in compliance with 165
Section 27-104-25, Mississippi Code of 1972, that no state agency 166
shall incur obligations or indebtedness in excess of its 167
appropriation and that the responsible officers, either personally 168
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ST: Appropriation; Gaming Commission.
or upon their official bonds, shall be held responsible for 169
actions contrary to this provision. 170
SECTION 10. Of the funds appropriated in Section 1 of this 171
act, it is the intention of the Legislature that Seventy-five 172
Thousand Dollars ($75,000.00) is authorized to be transferred to 173
the nonprofit organization, Mississippi Council on Compulsive 174
Gambling, which provides crisis intervention and support services. 175
SECTION 11. The money herein appropriated shall be paid by 176
the State Treasurer out of any money in the State Treasury to the 177
credit of the proper fund or funds as set forth in this act, upon 178
warrants issued by the State Fiscal Officer; and the State Fiscal 179
Officer shall issue his warrants upon requisitions signed by the 180
proper person, officer or officers in the manner provided by law. 181
SECTION 12. This act shall take effect and be in force from 182
and after July 1, 2026. 183