Title 27, Taxation and Finance

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 …

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 agenc…

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 function…

The Department of Finance and Administration shall publish on its searchable website the annual report of each agency, board, commission, department and institution required to be prepared by Section 27-101-1. The Department of Finance and Administration shall have the authority …

(1) An allotment period shall be one-half (½) of twelve (12) months, and expenditure one-half (½) of the appropriated amount, unless otherwise specified in the appropriation bill or justified by the agency to the Department of Finance and Administration, and the first allotment p…

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 …

This act [Chapter 459, Laws of 2016] shall be known and may be cited as the “Mississippi Budget Transparency and Simplification Act of 2016.”

From and after July 1, 2016, no state agency shall charge another state agency a fee, assessment, rent, audit fee, personnel fee or other charge for services or resources received. The provisions of this section shall not apply (a) to grants, contracts, pass-through funds, projec…

(1) From and after July 1, 2016, the expenses of the following enumerated state agencies shall be defrayed by appropriation of the Legislature from the State General Fund: the State Fire Marshal, the State Fire Academy (not including the State Fire Academy Workforce Program Fund)…

(1) All general and special fund agencies shall, upon making application for federal funds, forward a summary of such applications to the Legislative Budget Office. The Legislative Budget Office shall have an opportunity to review such applications and make its comments thereon t…

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 agen…

(1) This section shall be known and may be cited as the “Deficit Appropriation Prevention Act.” (2) It is the responsibility of each state agency, department and institution to operate within the limits of its annual appropriations by the Legislature and any other approved expend…

(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 o…

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 af…

(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…

(a) In addition to other powers and duties prescribed by statute, the Department of Finance and Administration shall have the following powers and duties, with regard to fiscal management:(a) Provide direct technical assistance and training to state agencies and departments in im…

(1) A special fund, to be designated the “2018 Transportation and Infrastructure Improvements Fund,” is created within the State Treasury, which shall consist of funds made available by the Legislature in any manner and funds from any other source designated for deposit into such…

(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 worker…

(1) All funds received by or on behalf of the State of Mississippi through the Coronavirus State Fiscal Recovery Fund in Section 9901 of the American Rescue Plan Act of 2021 (Public Law No. 117-2) shall be deposited into the Coronavirus State Fiscal Recovery Fund created in subse…

(1) All funds received by or on behalf of the State of Mississippi through the Coronavirus Local Fiscal Recovery Fund in Section 9901 of the American Rescue Plan Act of 2021 (Public Law No. 117-2) for distribution to nonentitlement units of local government shall be deposited int…

There is created in the State Treasury a special fund to be designated as the “Coronavirus State Fiscal Recovery Lost Revenue Fund,” which shall consist of funds calculated based on a reduction in the state’s general revenue due to the coronavirus public health emergency, made av…

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 …

(1) This section shall be known and may be cited as the “Line-Item Appropriation Transparency Act.” (2) As used in this section, unless the context clearly indicates otherwise:(a) “Local government entity” means any county, municipality, school district, public hospital or other …

(1) A special fund, to be designated as the “2022 Local Improvements Projects 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…

(1) A special fund, to be designated as the “2023 Local Improvements Projects 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. Monies in the fund…

There is created in the State Treasury a special fund to be designated as the “2024 Local Improvements Projects Fund.” 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. Monies in the fund sha…

(1) There is created in the State Treasury a special fund to be designated as the “2026 Local Improvements Projects Fund.” 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. Monies in the fund…

(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 pres…

(1) Sections 27-104-451 through 27-104-459 shall be known and may be cited as the “Mississippi Grant and Subgrant Administration Transparency and Accountability of Non-Governmental Organizations Act of 2026.” (2) It is the intent of the Mississippi State Legislature to establish …

(a) For the purpose of Sections 27-104-451 through 27-104-459:(a) “Grant” means an award of financial assistance following a grant application process or other method of obtaining state or federal funds appropriated by the State Legislature from a state agency, board commission o…

(1) All state agencies that administer grants shall establish specific, measurable annual objectives and outcomes relating to the purpose of the grant. (2) Where appropriate, grant programs shall include long-term performance objectives for at least five (5) years into the future…

(1) State agencies shall establish objective criteria for grant eligibility. (2) No preference shall be given based on:(a) Political affiliation;(b) Ideological orientation;(c) Prior receipt of federal and state grants, except with respect to documented violations of the prohibit…

(1) Any Non-Governmental Organization (NGO) or quasi-public entity that receives state or federal funds appropriated by the State Legislature as a grantee or subgrantee shall be subject to a compliance audit. (2) The audit shall include, at minimum:(a) Schedule of Expenditures of…

(1) The Executive Director of the Department of Finance and Administration shall receive an annual salary to be set by the State Personnel Board, unless otherwise provided for by law. He shall devote his full time to the office and shall not pursue any other business or occupatio…

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 Di…

(1) (a) There is created the Public Procurement Review Board, which shall be reconstituted on January 1, 2018, and shall be composed of the following members:(i) Three (3) individuals appointed by the Governor with the advice and consent of the Senate;(ii) Two (2) individuals app…

(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…

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, shal…

Wherever the term “State Depository Commission” appears in any law, the same shall mean the State Treasurer. All funds deposited or invested by and through the State Treasurer shall be deposited in the manner prescribed in Section 27-105-33. All such deposits shall be subject to …

After a bank has in every respect complied with the law and shall have placed security as required, the governor, attorney general and treasurer shall issue to such depository a commission. The term of office of the depository shall be one year from the date of the issuance of it…

The State Depository Commission shall design and stipulate the wording of the form of commission to be issued to each and every duly approved depository for public funds and the form of commission, when so approved, shall be spread on the minutes of the State Depository Commissio…

The commission shall keep a written record in a well bound book of all its actions, and the record shall show the vote of each member on all matters. The governor and one other member of the commission shall constitute a quorum for the transaction of any and all business of the c…

The commission hereby created shall have authority to adopt and promulgate such rules and regulations as may be reasonable and proper to properly and effectively carry out the purpose of this article. The commission shall elect a secretary from its membership, or otherwise, who s…

When any payment shall be made into the state depository in pursuance of this article, the depository shall give the person making such payment triplicate receipts specifying the account on which the payment is made, one of which shall be immediately mailed to the state treasurer…

All institutions and departments which withdraw funds from the State Treasury, all agencies and departments of the state government whose funds are not deposited in the State Treasury, and all agencies and departments of the state government which maintain imprest funds are hereb…

In making settlements with the auditor of public accounts, the tax collector of each county shall pay the amount due the state over to a state depository in his county, if there be one in his county, otherwise he shall make payment in some other state depository, most convenient …