Mississippi Administrative Code › Title 27 - STATE PERSONNEL BOARD › Part 130 - Variable Compensation Plan for FY 2024 › Section 27-130-A - Statement of Purpose

Current through June 25, 2024
Administration of the Variable Compensation Plan for Fiscal
				Year 2024 shall be governed by policies and procedures contained herein. These
				provisions shall supersede all conflicting policies and procedures for
				administration of salaries published in the
Mississippi State Personnel
				Board Policy and Procedures Manual
, any additional or replacement
				manuals, and all subsequent changes to the manual, effective as of close of
				business June 30, 2023, and shall become an official attachment to the
Mississippi State Personnel Board Policy and Procedures Manual
for Fiscal Year 2024.
The increase or decrease of any salary under the salary setting
				authority of the Mississippi State Personnel Board (hereinafter 'MSPB') shall
				comply with the policies below except where Legislative authority specifies
				otherwise.
The development of the following policies is based upon
				implementation of Legislative intent as expressed in the following language
				contained in state service agencies' appropriation acts:
With the funds herein appropriated, it shall be the agency's
				responsibility to make certain that funds required for Personal Services for
				Fiscal Year 2025 do not exceed Fiscal Year 2024 funds appropriated for that
				purpose unless programs or positions are added to the agency's Fiscal Year 2024
				budget by the Mississippi Legislature. The Legislature shall determine the
				agency's personal services appropriation, which the State Personnel Board shall
				publish. The agency's personal services appropriation may consist of restricted
				funds for approved vacancies for Fiscal Year 2024 that may not be utilized for
				active Fiscal Year 2023 Headcount. It shall be the agency's responsibility to
				ensure that the funds provided for vacancies are used to increase headcount and
				not for promotions, title changes, in-range salary adjustments or any other
				mechanism for increasing salaries for current employees. It is the
				Legislature's intention that no employee salary falls below the minimum salary
				established by the Mississippi State Personnel Board. Additionally, the State
				Personnel Board shall determine and publish the projected annualized payroll
				costs based on current employees. It shall be the responsibility of the agency
				head to ensure that actual personnel expenditures for Fiscal Year 2024 do not
				exceed the data provided by the Legislative Budget Office. If the agency's
				Fiscal Year 2024 projected cost exceeds the annualized costs, no salary actions
				shall be processed by the State Personnel Board except for new hires determined
				to be essential for the agency.
Any transfers or escalations shall be made in accordance with
				the terms, conditions, and procedures established by law or allowable under the
				terms set forth within this act. The State Personnel Board shall not escalate
				positions without written approval from the Department of Finance and
				Administration. The Department of Finance and Administration shall not provide
				written approval to escalate any funds for salaries and/or positions without
				proof of availability of new or additional funds above the appropriated
				level.
No general funds authorized to be expended herein shall be used
				to replace federal funds and/or other special funds used for salaries
				authorized under the provisions of this act and which are withdrawn and no
				longer available.
None of the funds herein appropriated shall be used in
				violation of the Internal Revenue Service's Publication 15-A relating to the
				reporting of income paid to contract employees, as interpreted by the Office of
				the State Auditor.
Where the Legislature has authorized agency-specific exemptions
				and/or designated agency-specific actions that may be processed for FY 2024,
				the Mississippi State Personnel Board will process those transactions within
				the parameters provided by the Legislature.