reglab/statecodes huggingface dataset:
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET REFORM ACT OF 1992 (§§ 27-103-201 — 27-103-213) › Section 27-103-205 - General Fund Stabilization Reserve and General Fund Reserve abolished; transfer of balances to Working Cash-Stabilization Reserve Fund

(1)
The General Fund Stabilization Reserve and the General Fund Reserve are abolished.
(2)
Any balances remaining in the General Fund Stabilization Reserve and the General Fund Reserve shall be transferred by the State Treasurer into the Working Cash-Stabilization Reserve Fund created pursuant to Section
27-103-203
.
Laws, 1992, ch. 484 § 3, eff. 5/7/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET REFORM ACT OF 1992 (§§ 27-103-201 — 27-103-213) › Section 27-103-207 - Working Cash Balance Revolving Fund abolished; allocation of remaining balance

The Working Cash Balance Revolving Fund is abolished. Ten Million Dollars ($10,000,000.00) of the balance remaining in the Working Cash Balance Revolving Fund shall be transferred by the State Treasurer into the General Fund and the remainder of such fund shall be transferred by the State Treasurer into the Working Cash-Stabilization Reserve Fund created pursuant to Section
27-103-203
.
Laws, 1992, ch. 484, § 4, eff. 7/1/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET REFORM ACT OF 1992 (§§ 27-103-201 — 27-103-213) › Section 27-103-209 - Reports on state budget system, privatization of government programs and services, and financial statements and fiscal control systems

(1)
The Joint Legislative Budget Committee shall study and review the state budgeting system and make comparisons with and evaluations of other budgeting systems in use in other states. The study shall review financial and economic conditions and the associated performance of the budget systems. In reviewing the state budget system, the study shall include an analysis of budget preparation, data gathering and evaluation, development of budget recommendations, revenue forecasting, reporting of revenue collections, appropriation tracking and reporting and tax expenditure reporting.
The Joint Legislative Budget Committee shall file a report of its findings together with any recommendations with the Clerk of the House of Representatives and the Secretary of the Senate not later than December 15, 1992. The Joint Legislative Budget Committee shall utilize staff of the Legislative Budget Office, University Research Center, State Tax Commission and other agencies as necessary.
(2)
The Joint Legislative Committee on Performance Evaluation and Expenditure Review shall prepare a report on privatization of government programs and services. The study shall analyze all areas of state government with the objective of identifying programs and services that can be performed by the private sector with lower cost or increased efficiency. Areas of privatization shall include, but not be limited to, contracting-out, competitive bidding and sale of assets. In determining and comparing the costs of performance between the private and public sectors, the actual costs incurred in engaging in the activity shall include the cost and value of labor, real estate, equipment, overhead and other direct expenses. Cost-benefit analysis of current and proposed regulations shall be included. Generally accepted accounting principles shall be followed. Input shall be solicited from representatives of the private sector. Recommendations shall be provided to the Legislature and the Governor by December 15, 1992.
(3)
The Joint Legislative Committee on Performance Evaluation and Expenditure Review shall review the adequacy of financial statements of state government and fiscal control systems including legal authority and methodology of the agencies that prepare public financial statements and exercise control over state expenditures. The review shall focus on the SAAS accounting system and its development, implementation and benefits. A report by the committee on its findings shall be provided to the Legislature and the Governor by December 15, 1992.
Laws, 1992, ch. 484 § 5, eff. 5/7/1992.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET REFORM ACT OF 1992 (§§ 27-103-201 — 27-103-213) › Section 27-103-211 - Limit on legislative appropriation from General Fund

The total sum appropriated by the Legislature from the State General Fund for any fiscal year shall not exceed ninety-eight percent (98%) of the general fund revenue estimate for that fiscal year developed by the Department of Revenue and the University Research Center and adopted by the Joint Legislative Budget Committee. The unencumbered balances in general funds that will be available and on hand at the close of the fiscal year shall not include projected amounts required to be deposited into the Working Cash-Stabilization Reserve Fund under Section
27-103-203
.
Laws, 1992, ch. 484, § 11; Laws, 1993, ch. 509, § 5; Laws, 2001, ch. 518, § 5; Laws, 2003, ch. 507, § 3; Laws, 2004, ch. 595, § 3; Laws, 2005, 2nd Ex Sess, ch. 2, § 3; Laws, 2008, ch. 507, § 3; Laws, 2009, ch. 563, § 3; Laws, 2010, ch. 562, § 3, eff. 5/21/2010.
Amended by Laws, 2021, ch. 472, HB 109,§ 4, eff. 4/19/2021.
Amended by Laws, 2017EX1, ch. 6, SB 2002,§ 3, eff. 7/1/2017.
Amended by Laws, 2017, ch. 440, SB 2649, 4, eff. 4/18/2017.
Amended by Laws, 2016, ch. 460, HB 878, 4, eff. 7/1/2016.
Amended by Laws, 2015, ch. 471, HB 434, 1, eff. 4/22/2015.
Amended by Laws, 2014, ch. 534, SB 2503, 9, eff. 7/1/2014.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET CONTINGENCY AND CAPITAL EXPENSE FUNDS (§§ 27-103-301 — 27-103-303) › Section 27-103-301 - Budget Contingency Fund created

There is created in the State Treasury a special fund to be known as the Budget Contingency Fund, into which shall be deposited any funds designated for deposit therein by law. All funds in the Budget Contingency Fund shall be available for appropriation by the Legislature. Any funds appropriated from the Budget Contingency Fund that are unexpended at the end of a fiscal year shall lapse into the Budget Contingency Fund.
Laws, 2001, ch. 521, § 2, eff. 3/30/2001.
Amended by Laws, 2015, ch. 471, HB 434, 10, eff. 4/22/2015.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET CONTINGENCY AND CAPITAL EXPENSE FUNDS (§§ 27-103-301 — 27-103-303) › Section 27-103-302 - Deepwater Horizon settlement funds to be deposited into State BP Settlement Fund and Gulf Coast Restoration Fund

Through August 31, 2018, all funds received by or on behalf of the State of Mississippi through a negotiated settlement for economic damages in connection with the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon, except for any funds that are required by the settlement to be paid to any other public entity, shall be deposited into the Budget Contingency Fund for appropriation by the Legislature.
From and after September 1, 2018, all funds received by or on behalf of the State of Mississippi through a negotiated settlement for economic damages in connection with the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon, except for any funds that are required by the settlement to be paid to any other public entity, shall be deposited as follows:
(a)
twenty-five percent (25%) of each annual payment of those funds to the State of Mississippi shall be deposited into the State BP Settlement Fund created in Section
27-103-302.1
, and
(b)
seventy-five percent (75%) of each annual payment of those funds to the State of Mississippi shall be deposited into the Gulf Coast Restoration Fund created in Section
57-119-1
.
Laws, 2012, ch. 558, § 1, eff from and after passage (approved May 23, 2012).
Amended by Laws, 2018EX1, ch. 3, SB 2002,§ 1, eff. 9/5/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 103 - STATE BUDGET (§§ 27-103-1 — 27-103-303) › BUDGET CONTINGENCY AND CAPITAL EXPENSE FUNDS (§§ 27-103-301 — 27-103-303) › Section 27-103-302.1 - State BP Settlement Fund created

There is created in the State Treasury a special fund to be designated as the "State BP Settlement Fund." The special fund shall consist of funds required to be deposited into the special fund by Section
27-103-302
, funds appropriated or otherwise made available by the Legislature in any manner, and funds from any other source designated for deposit into the special fund. Unexpended amounts remaining in the special fund at the end of a fiscal year shall not lapse into the State General Fund but shall remain in the State BP Settlement Fund. Any investment earnings or interest earned on amounts in the special fund shall be deposited to the credit of the special fund.
Added by Laws, 2018EX1, ch. 3, SB 2002,§ 2, eff. 9/5/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-1 - Department of Finance and Administration to be State Fiscal Management Board; agencies to file reports; Department to study creation, abolition or consolidation of agencies and departments

The Department of Finance and Administration shall be the Fiscal Management Board and shall retain all powers and duties granted by law to the Fiscal Management Board. Wherever the term "Fiscal Management Board" appears in any law the same shall mean the Department of Finance and Administration. The Executive Director of the Department of Finance and Administration may assign to the appropriate division or divisions such powers and duties as deemed appropriate to carry out the department's lawful functions.
All general fund agencies shall file a monthly report of receipts, disbursements, assets, liabilities, encumbrances, and fund balances with the Department of Finance and Administration on or before the fifteenth day of the succeeding month. The reports must contain such information and in such form as shall be required by the department. Special fund agencies may be required to file monthly operating statements or reports, or such agencies may be required to file quarterly or annual reports. The determination of the type of reports and the periods to be covered by such reports shall be determined by the Department of Finance and Administration.
The Department of Finance and Administration shall make continuous and careful study of all state agencies and departments and it may make recommendations to the State Legislature for abolition or consolidation or creation of state agencies and departments.
Laws, 1984, ch. 488, § 75; reenacted and amended, Laws, 1986, ch. 409; Laws, 1989, ch. 532, § 51; Laws, 1989, ch. 544, § 14, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-4 - Preparation of annual financial statements by each state agency; consolidated report

(1)
Each state agency shall prepare annual financial statements at such times as required by the State Fiscal Officer. The statements shall be in accordance with generally accepted accounting principles. The State Fiscal Officer, in consultation with the State Auditor, shall prescribe rules and regulations to implement and specify the records, procedures and accounting systems necessary to carry out the provisions of this section.
(2)
The State Fiscal Officer shall combine the financial statements of the various state agencies into a comprehensive annual financial report for the State of Mississippi and shall provide it to the State Auditor by September 30 of each year for postauditing. This report, together with the State Auditor's opinion on the financial statements, shall be published as the official financial statement of the state in accordance with Section 115 of the Mississippi Constitution, and it or comparable condensed version shall be distributed to the Governor, other state officials, members of the Legislature and other interested persons. The comprehensive annual financial report shall be prepared in accordance with generally accepted accounting principles, shall be audited by the State Auditor's office in accordance with generally accepted auditing standards, and shall be published within six (6) months after the June 30 close of each fiscal year.
(3)
Within twelve (12) months of the June 30 close of each fiscal year, the State Auditor's Office shall publish the State Auditor's statements on internal control systems and on compliance with federal grant requirements and with applicable state and federal laws, that conforms to the requirements of the Single Audit Act of 1984 for audit coverage of state and federal funds received by all state agencies.
Laws, 1986, ch. 499, § 5; Laws, 1989, ch. 532, § 53; Laws, 1997, ch. 337, § 1, eff. 7/1/1997.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-6 - Executive Director to be State Fiscal Officer

The Executive Director of the Department of Finance and Administration shall be the State Fiscal Officer and shall carry out all powers and duties assigned to the State Fiscal Officer and wherever the term "State Fiscal Officer" appears in any law the same shall mean Executive Director of the Department of Finance and Administration.
Laws, 1989, ch. 544, § 17, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-8 - [Repealed]

Laws, 1994, ch. 626, § 7, eff. 7/1/1994.
Repealed by Laws, 2017, ch. 402, SB 2572, 2, eff. 7/1/2017.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-9 - Submission of agency operating budget

After appropriations have been passed into law, but prior to the start of the fiscal year, agencies shall submit to the State Fiscal Officer an operating budget in a format specified by him. The State Fiscal Officer, acting through the Bureau of Budget and Fiscal Management, shall review the operating budgets to insure they are in compliance with the appropriation and return them to the agencies. A copy of the approved operating budget shall be used for authorizing the expenditure of funds appropriated through the allotment process.
Laws, 1984, ch. 488, § 78; Laws, 1989, ch. 532, § 56, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-11 - Expenditures by agency

No general or special funds received under state law, except those for the legislature, or those made available for a special or particular purpose with the intention that they shall or may be expended immediately, shall be available for expenditure by the agency entitled thereto until estimates of the amount required for the agency shall have been submitted to and approved by the state fiscal officer, with copies of such estimates to be furnished to the legislative budget office.
Laws, 1984, ch. 488, § 79, eff. 7/1/1984.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-14 - Rescission or restoration of reductions or revisions of estimates or allocations of general funds

The Governor or the Department of Finance and Administration shall not rescind or restore any reductions or revisions of estimates or allocations of general funds or state-source special funds made by the Governor or the Department of Finance and Administration under the provisions of Section
27-104-13
or Section
31-17-123
during fiscal year 2011 or any fiscal year thereafter.
Laws, 2003, ch. 556, § 5; Laws, 2009, ch. 563, § 16, eff. 5/13/2009.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-15 - Hearings as to revision of agency budget estimates

If the State Fiscal Officer shall so delay approval of the estimate for any agency, or if they shall so reduce and revise the estimate of any agency, in a manner which in the judgment of the executive head of such agency jeopardizes the effectiveness and efficient operation of said agency, a hearing shall be afforded by the State Fiscal Officer to the executive head of any such agency. The Legislative Budget Committee shall be notified of such hearings and the committee or its members may attend such hearings in order to give it adequate information on which to base any recommendations it may desire to submit to the Legislature.
Laws, 1984, ch. 488, § 81; Laws, 1989, ch. 532, § 58, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-19 - Availability of funds after approval of operating budget

Except as otherwise authorized in Section
7-5-39
, when an operating budget has been approved, the amount approved shall be available and shall constitute the maximum of obligations or indebtedness which may be incurred by the agency for any purpose during the allotment period to be paid from such funds.
Laws, 1984, ch. 488, § 83; Laws, 2012, ch. 546, § 12, eff. 7/1/2012.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-23 - Records and accounts; reports

The State Auditor and from and after July 1, 1986, the State Fiscal Officer, shall maintain his records and accounts in such a manner that, insofar as funds paid from the State Treasury are concerned, only the amounts approved by the State Fiscal Officer or authorized in the agency appropriation bill shall be available for expenditure during any allotment period by the state agency entitled thereto. The State Auditor, or the State Fiscal Officer, as the case may be, shall be liable on his official bond for any failure on his part to fully comply with the provisions of this section.
It shall be the duty of any officer or employee of any state agency who is clothed with the authority to make purchases or obligations or incur expenses to keep records of such purchases, obligations, or expenses incurred by him, and such purchases, obligations, or expenses incurred shall be entered upon the records the day they are made. No such purchases, obligations, or expenses shall be incurred after June 30 of the then fiscal year which would encumber funds appropriated for the fiscal year just ending. It shall be the duty of each agency coming within the purview of Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-29
to submit, on or before July 15, a statement on a form prepared and furnished by the State Fiscal Officer, showing a detailed list of all encumbrances outstanding as of the close of the preceding fiscal year, together with purchase order numbers and such other information as the State Fiscal Officer may require.
Laws, 1984, ch. 488, § 85; Laws, 1989, ch. 532, § 61, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-25 - Responsibility for obligations or indebtedness incurred in name of agency; limitations on obligations or indebtedness; payment of claims from prior fiscal year

(1)
The executive head and business manager of each state agency shall be responsible for all obligations or indebtedness incurred in the name of the agency, or by any employee for them when incurred by such employee acting within the scope of his employment.
(2)
No obligations or indebtedness shall be incurred by any such person during any allotment period in excess of the amount of the estimate approved by the Department of Finance and Administration or in the agency appropriation bill.
If a claim arising from orders for goods or services from the prior fiscal year is presented within one (1) year and (a) the payment of a claim does not cause an agency to exceed the amount of its prior year budget estimate as approved by the Department of Finance and Administration or its appropriation bill, and (b) sufficient funds remain in the current fiscal year's allotment to pay the claim, the State Treasurer, upon approval of the claim by the Department of Finance and Administration, shall draw a warrant in payment of the claim.
(3)
Contractual obligations, such as salary contracts, from a prior fiscal year that do not meet the requirements for payment under subsection (2) of this section may only be paid upon approval by the Executive Director of the Department of Finance and Administration.
(4)
Contractual obligations of agencies shall include appropriate cancellation clauses in the event the anticipated revenues from which they are to be paid do not become available.
(5)
Agencies having special funds, as defined in Section
27-103-103
, shall not incur obligations or indebtedness against such special funds in an amount in excess of revenues actually anticipated and budgeted.
(6)
If obligations or indebtedness shall be incurred contrary to the provisions hereof, then neither the State of Mississippi nor the agency shall have any liability therefor, and the person, firm or corporation to whom the obligation or indebtedness is due may recover the amount of the obligation or indebtedness and twenty-five percent (25%) of the amount as liquidated damages from the responsible officers, either personally or upon their official bonds, either severally or jointly.
(7)
Provided, however, that no personal liability of the responsible officers under this section shall include any unfunded liability for employee retirement or pension funds. Nothing in this section shall diminish any responsibility of the responsible officers to fund any employee retirement or pension plans, or any liability as a result of any failure to fund such plans as otherwise required by law.
Laws, 1984, ch. 488, § 86; Laws, 1991, ch. 603, § 2, eff. 7/1/1991.
Amended by Laws, 2019, ch. 483, HB 980,§ 1, eff. 7/1/2019.
Amended by Laws, 2018, ch. 434, SB 2855,§ 3, eff. 7/1/2018.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-27 - Application of provisions to funds granted or allotted under act of Congress; exemption of agency; exceptions

Notwithstanding anything in Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-29
contained, the same shall not be construed to apply to any agency supported wholly by funds granted or allotted under any Act of Congress. The State Auditor of Public Accounts and after July 1, 1986, the State Fiscal Officer shall determine which special fund accounts in the State Treasury require an appropriation act and request an appropriation for such special fund accounts. For all other special fund accounts, the State Auditor of Public Accounts, or the State Fiscal Officer after July 1, 1986, shall certify that such accounts do not require an appropriation. The Legislative Budget Office shall recommend an appropriation for each special fund account existing in the State Treasury so certified as requiring an appropriation, unless exempted as hereinafter provided. In the event the Legislative Budget Committee and the State Fiscal Officer find that any state agency should not be included under the provisions of Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-29
, then the such committee and officer may, in their discretion, exempt such state agency from the provisions thereof. Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-29
shall not apply to funds collected and disbursed by a state agency created and existing under the provisions of Sections
73-3-101
through
73-3-169
. Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-29
shall not apply to funds deposited into the special fund created pursuant to Section
45-9-101
, the special fund created pursuant to Section
69-37-39
, the special fund created pursuant to Section 1 of Chapter 521, Laws of 1999, the special fund created pursuant to Section
31-17-127
, the special fund created pursuant to Section
65-1-110
, the special fund created pursuant to Section
27-7-22.31
, or the special fund created pursuant to Sections 1 and 2 of Chapter 863, Local and Private Laws of 1987.
The State Fiscal Officer shall not promulgate or attempt to enforce any rule, order or regulation which is not in accordance with the provisions of a legally executed trust indenture agreement, nor shall Sections
27-103-101
through
27-103-139
and
27-104-1
through
27-104-29
be construed to apply to funds collected and disbursed by a state agency under Sections
65-33-45
and
65-33-47
.
Laws, 1984, ch. 488, § 87; Laws, 1985, ch. 525, § 6; Laws, 1989, ch. 532, § 62; Laws, 1991, ch. 609, § 3; Laws, 1998, ch. 584, § 3; Laws, 1999, ch. 521, § 2; Laws, 1999, ch. 575, § 2; Laws, 2002, ch. 544, § 2; Laws, 2006, ch. 420, § 2, eff. 1/1/2006.
Amended by Laws, 2016, ch. 489, HB 1203, 5, eff. 7/1/2016.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-29 - Injunctive action by attorney general

(1)
The Legislative Budget Office or the State Fiscal Officer may request and the Attorney General is authorized, upon receipt of such request, to bring an injunctive action against any special-fund agency failing to comply with the terms of Sections
27-103-101
through
27-103-139
and
27-104-1
through 27-104-29.
(2)
Such injunctive action by the Attorney General may be either a mandatory injunction to force the filing of the required budget or a prohibitory injunction to prevent the special-fund agency from engaging in further business or other activities until such time as the terms of Sections
27-103-101
through
27-103-139
and
27-104-1
through 27-104-29 have been complied with.
Laws, 1984, ch. 488, § 88; Laws, 1989, ch. 532, § 63, eff. 7/1/1989.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-31 - Powers and duties of Executive Director of the Department of Finance and Administration acting through insurance division

(1)
The State Fiscal Officer shall have the following powers and duties, acting through the Insurance Division:
(a)
To implement and administer a comprehensive risk management program for all state agencies including, but not limited to, the areas of liability insurance and workers' compensation insurance;
(b)
To coordinate and administer the Employment Compensation Revolving Fund for state agencies as directed in Section
71-5-359
;
(c)
To coordinate and administer the liability plans authorized in Section
11-46-17
;
(d)
To coordinate and administer the workers' compensation plan for state agencies as a self-insured program and to determine the feasibility of other self-insured programs for state agencies;
(e)
To require of state agencies premium payments or contributions to self-insurance funds, or both, necessary to meet the obligations created by the comprehensive risk management program. Such self-insurance fund created shall be maintained as separate special funds in the State Treasury or in authorized bank accounts. Such funds as required shall be used to pay claims under the workers' compensation self-insurance fund. All such funds shall be exempt from the appropriation process. All interest earned from the investment of monies in the funds shall be credited to the appropriate special fund. Monies remaining in such special funds at the end of the fiscal year shall not lapse into the State General Fund;
(f)
To promulgate and adopt rules and regulations necessary to effect the provisions of a comprehensive risk management program;
(g)
To pay such administrative costs necessary to insure the successful operation of each program administered by the insurance division. Such administrative costs shall include the operating expenses of the division. Each program shall be assessed their proportionate share of those operating expenses; and
(h)
To provide administrative support to the board as defined in Section
25-15-3
.
(2)
The State Fiscal Officer shall not have the power or authority to request that bonds be issued or any funds borrowed in order to implement a comprehensive risk management program or plan of self-insurance for the state, or any of its political subdivisions, or to contribute to the Tort Claims Fund.
Laws, 1988, ch. 479, § 1; Laws, 1989, ch. 532, § 64; Laws, 1991, ch. 505 § 1; Laws, 1993, ch. 392, § 1; Laws, 1994, ch. 615, § 8; Laws, 1999, ch. 511, § 9; Laws, 2010, ch. 504, § 6, eff. 4/8/2010.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › IN GENERAL (§§ 27-104-1 — 27-104-33) › Section 27-104-33 - Payment by credit card, charge card, debit card, or other form of electronic payment of amounts owed to state agencies

The State Department of Finance and Administration shall establish policies that allow the payment of various fees and other accounts receivable to state agencies, and the payment for retail merchandise sold by state agencies, by credit cards, charge cards, debit cards and other forms of electronic payment in the discretion of the department. Any fees or charges associated with the use of such electronic payments shall be assessed to the user of the electronic payment as an additional charge for processing the electronic payment, so that the user will pay the full cost of using the electronic payment.
Agencies, with the approval of the Department of Finance and Administration, may bear the full cost of processing such electronic payments if the agency can demonstrate to the department's satisfaction that they are able to assume these costs and provide the related service for the same or lesser cost. However, state agencies may bear the full cost of processing such electronic payments for retail merchandise sold by state agencies.
Laws, 2001, ch. 511, § 1; Laws, 2005, ch. 526, § 1, eff. 7/1/2005.
Amended by Laws, 2013, ch. 441, HB 1326, 2, eff. 3/25/2013.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › REVENUE MAXIMIZATION CONTRACTS (§ 27-104-81) › Section 27-104-81 - Revenue maximization contracts; indemnification provision required

(1)
For the purpose of this section:
(a)
"Agency" means any agency, department, institution or officer of the State of Mississippi.
(b)
"Revenue maximization contract" means a contract or other agreement between an agency and a person or entity under which the person or entity will seek to maximize federal funds for the use of the agency.
(2)
If an agency enters into a revenue maximization contract with a person or entity after June 30, 2001, the contract must contain an indemnification provision that holds the person or entity liable to the state for reimbursement of the amount of federal funds that the state may be required to repay to the federal government as a result of any actions taken under the contract by the person or entity on behalf of the agency, or any actions taken by the agency as recommended by the person or entity, up to the amount that the person or entity received from the agency under the contract.
(3)
If a revenue maximization contract entered into after June 30, 2001, does not contain the indemnification provision required by subsection (2) of this section, the indemnification requirement of subsection (2) shall be considered to be part of the contract by operation of law.
Laws, 2001, ch. 369, § 1; Laws, 2003, ch. 334, § 1, eff. 3/7/2003.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › DEPARTMENT OF FINANCE AND ADMINISTRATION (§§ 27-104-101 — 27-104-111) › Section 27-104-101 - Creation and organization of Department of Finance and Administration; executive director; office heads

(1)
There is hereby created the Mississippi Department of Finance and Administration, whose offices shall be located in Jackson, Mississippi.
(2)
The department shall be headed by an executive director, who shall be appointed by and serve at the pleasure of the Governor. The appointment of the executive director shall be made with the advice and consent of the Senate. The executive director may assign to deputy directors such powers and duties as deemed appropriate to carry out the department's lawful functions.
(3)
The executive director of the department shall appoint officers, who shall serve at the pleasure of the executive director. The executive director shall have the authority to organize the department as deemed appropriate to carry out the responsibilities of the department. The organization charts of the department shall be presented annually with the budget request of the Governor for review by the Legislature.
Laws, 1989, ch. 544, § 11; Laws, 1990, ch. 522, § 4; Laws, 1993, ch. 485, § 1, eff. 3/27/1993.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › DEPARTMENT OF FINANCE AND ADMINISTRATION (§§ 27-104-101 — 27-104-111) › Section 27-104-105 - Prior clearance by Attorney General and State Personnel Board or authorization under Section 7-5-39 required for payment of certain claims for legal services; exceptions

The Department of Finance and Administration shall not process any warrant requested by any state agency for payment for legal services without first determining that the services and contract were approved either by the Attorney General and the State Personnel Board, or as authorized under Section
7-5-39(3)
; contracts for legal services performed for the State Highway Department in eminent domain cases shall not require approval by the State Personnel Board. The State Auditor shall test for compliance with this section.
Laws, 1991, ch. 473, § 1; Laws, 1992, ch. 470, § 1; Laws, 2012, ch. 546, § 7, eff. 7/1/2012.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › DEPARTMENT OF FINANCE AND ADMINISTRATION (§§ 27-104-101 — 27-104-111) › Section 27-104-109 - Department to create report of Mississippi-based companies that manufacture products using recycled materials; contents of report

(1)
In addition to any other duties of the Department of Finance and Administration (DFA), by January 1, 2009, the DFA shall create a report of Mississippi-based companies that manufacture products using recycled materials. In addition to the name, location and phone number of the company, the report shall include:
(a)
The name of products that are produced using recycled materials; and
(b)
The percent of the product that is made from recycled materials; and
(c)
The recommended use of such products by state agencies.
(2)
The DFA shall negotiate a price for the purchase of the products by state agencies and political subdivisions of the state and create rules and regulations to encourage state agencies and political subdivisions of the state to purchase the products at the negotiated prices.
Laws, 2008, ch. 404, § 1, eff. 7/1/2008.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › DEPARTMENT OF FINANCE AND ADMINISTRATION (§§ 27-104-101 — 27-104-111) › Section 27-104-111 - 2022 Department of Finance and Administration Statewide Repair and Renovation Fund created; use of monies

(a)
(i)
A special fund, to be designated the "2022 Department of Finance and Administration Statewide Repair and Renovation Fund," is created within the State Treasury. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned or investment earnings on amounts in the fund shall be deposited into such fund.
(ii)
Monies deposited into the fund shall be disbursed, in the discretion of the Department of Finance and Administration, to pay the costs of site and infrastructure improvements, general repairs and renovations, weatherization, roofing, environmental mitigation, mechanical, electrical and structural repairs required for state-owned facilities, universities and community and junior colleges, repairs, renovations and improvements necessary for compliance with the Americans with Disabilities Act or other codes, purchase and installation of necessary furniture and equipment, and continuation and completion of previously authorized projects.
(b)
Amounts deposited into such special fund shall be disbursed to pay the costs of the projects described in paragraph (a) of this section.
(c)
The Department of Finance and Administration, acting through the Bureau of Building, Grounds and Real Property Management, is expressly authorized and empowered to receive and expend any local or other source funds in connection with the expenditure of funds provided for in this section. The expenditure of monies deposited into the special fund shall be under the direction of the Department of Finance and Administration, and such funds shall be paid by the State Treasurer upon warrants issued by such department, which warrants shall be issued upon requisitions signed by the Executive Director of the Department of Finance and Administration, or his designee.
Laws, 2022, ch. 510, § 23, eff. 7/1/2022.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › MISSISSIPPI ACCOUNTABILITY AND TRANSPARENCY ACT (§§ 27-104-151 — 27-104-167) › Section 27-104-151 - Short title

Sections 27-104-151 through
27-104-159
shall be known as the "Mississippi Accountability and Transparency Act of 2008."
Laws, 2008, ch. 470, § 2, eff. 4/14/2008.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › MISSISSIPPI ACCOUNTABILITY AND TRANSPARENCY ACT (§§ 27-104-151 — 27-104-167) › Section 27-104-152 - Legislative findings and intent

The Legislature finds that the public should be able to easily access the details on how the state is spending tax dollars and other state funds and what performance results are achieved for the expenditures. It is the intent of the Legislature that the state, acting through the Department of Finance and Administration, create and maintain a searchable website providing access, to the extent possible, to where, for what purpose and what results are achieved for all taxpayer investments in state government.
Laws, 2011, ch. 489, § 1, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › MISSISSIPPI ACCOUNTABILITY AND TRANSPARENCY ACT (§§ 27-104-151 — 27-104-167) › Section 27-104-153 - Definitions

As used in Sections
27-104-151
through
27-104-159
:
(a)
"Searchable website" means an Internet site that:
(i)
Allows the public to access information identified in Sections
27-104-151
through
27-104-159
without any fee or charge to the public for that access;
(ii)
Provides keyword or other efficient search capability to support the public's ability to find, aggregate and display that information with reasonable ease by accessing a single website; and
(iii)
Allows the public to programmatically search and access all data in a serialized machine readable format, such as XML, via a Web-services application programming interface.
(b)
"Agency" means a state agency, department, institution, board, commission, council, office, bureau, division, committee or subcommittee of the state. The term "agency" includes individual agencies and programs as well as multiple agencies whenever programs and activities involve more than one (1) agency. The term "agency" includes all elective offices in the executive, legislative and judicial branches of state government. The term "agency" does not include counties or municipalities.
(c)
"Entity" or "recipient" means a corporation, association, union, limited liability company, limited liability partnership, grantee, contractor, county, municipality or other local government entity, or any other legal business entity, including a nonprofit entity. The term "entity" or "recipient" does not include an individual recipient of state public assistance.
(d)
"Expenditure of state funds" means the disbursement or transfer of any funds, from any source or funds, whether appropriated or nonappropriated, from any agency. The term "expenditure of state funds" includes the expenditures from bond proceeds.
(e)
"Funding action" means the transfer of funds from a state agency to another entity for a specific purpose. These would include subgranting of funds for specific purposes or the funding through bonds or other authority specific projects and actions.
(f)
"Funding source" means the state account against which an expenditure is recorded.
(g)
"State audit or report" means any audit or report issued by the State Auditor, Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) or an executive body relating to the entity or recipient of funds or to the budget program or activity or agency.
Laws, 2008, ch. 470, § 3; Laws, 2011, ch. 489, § 2, eff. 7/1/2011.
Reenacted without change by Laws, 2013, ch. 418, HB 478, 2, eff. 7/1/2013.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › MISSISSIPPI ACCOUNTABILITY AND TRANSPARENCY ACT (§§ 27-104-151 — 27-104-167) › Section 27-104-157 - Form and timeline for state agencies to report information

The Department of Finance and Administration shall have the authority to establish the form, processes and procedures, and timelines for agencies to report the information required by Sections
27-104-151
through
27-104-159
. At the latest, each agency shall provide access to all required data within fourteen (14) days after the data becomes available to the agency. All agencies shall fully cooperate with the Department of Finance and Administration in compiling and providing all information necessary to comply with the requirements of Sections
27-104-151
through
27-104-159
.
Laws, 2008, ch. 470, § 5; Laws, 2011, ch. 489, § 4, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › MISSISSIPPI ACCOUNTABILITY AND TRANSPARENCY ACT (§§ 27-104-151 — 27-104-167) › Section 27-104-158 - State Auditor to examine agencies' compliance with Sections 27-104-151 through 27-104-159

The Office of the State Auditor shall examine agencies' compliance with the requirements of Sections
27-104-151
through
27-104-159
in the course of the powers and duties of the office as prescribed in Section
7-7-211
.
Laws, 2011, ch. 489, § 5, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › MISSISSIPPI ACCOUNTABILITY AND TRANSPARENCY ACT (§§ 27-104-151 — 27-104-167) › Section 27-104-159 - Relation to Mississippi Public Records Act

Nothing in Sections
27-104-151
through 27-104-159 shall be construed to supersede the Mississippi Public Records Act of 1983, as amended, except that Sections
27-104-151
through
27-104-158
shall apply to expenditures of the legislative branch.
Laws, 2008, ch. 470, § 6; Laws, 2011, ch. 489, § 6, eff. 7/1/2011.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › MISSISSIPPI ACCOUNTABILITY AND TRANSPARENCY ACT (§§ 27-104-151 — 27-104-167) › Section 27-104-161 - No authority to review, approve or deny expenditures of Legislature

No provision of Sections
27-104-151
through
27-104-159
shall be construed as conferring upon the Department of Finance and Administration any authority to review, approve or deny any expenditures or contracts entered into by the Legislature or any of its committees, or to impose any requirement on the Legislature or any of its committees to take any action other than to disclose expenditures and contracts entered into on or after July 1, 2011. For the purposes of this section, the term "contract" includes, but is not limited to, personal and professional services contracts.
Laws, 2011, ch. 489, § 7, eff. 7/1/2011.
Amended by Laws, 2015, ch. 431, HB 825, 6, eff. 7/1/2015.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › MISSISSIPPI ACCOUNTABILITY AND TRANSPARENCY ACT (§§ 27-104-151 — 27-104-167) › Section 27-104-163 - Publication of meeting notice on searchable website; applicability

The Department of Finance and Administration shall publish on its searchable website notice of any regular meeting held by a state agency, other than a legislative committee, in accordance with Section
25-41-13
. For purposes of this section, the term "state agency" means an agency, department, institution, board, commission, council, office, bureau, division, committee or subcommittee of the state. However, the term "state agency" does not include institutions of higher learning, community and junior colleges, counties or municipalities.
Added by Laws, 2013, ch. 388, SB 2070, 2, eff. 7/1/2013.
Mississippi Code 1972 (2023) › Title 27 - TAXATION AND FINANCE (§§ 27-1-1 — 27-117-15) › Chapter 104 - STATE FISCAL AFFAIRS (§§ 27-104-1 — 27-104-373) › MISSISSIPPI ACCOUNTABILITY AND TRANSPARENCY ACT (§§ 27-104-151 — 27-104-167) › Section 27-104-165 - Phased-in plan for procurement portal authorized

The Department of Finance and Administration, with assistance from the Mississippi Department of Information Technology Services and the State Personnel Board, may develop a phased-in plan that ensures that the procurement portal required under Section
25-53-151
be fully functional by July 1, 2015.
Added by Laws, 2014, ch. 447, HB 1317, 2, eff. 7/1/2014.