Mississippi Senate Bill SB2042

Mississippi 2025 1st Special Session

• Introduced: 5/28/25
• Refer: 5/28/25
• Engrossed: 5/28/25
• Enrolled: 5/30/25
• Passed: 6/17/25

Caption

Appropriation; Audit, Department of.

Summary

SB 2042 is the Mississippi Legislature’s fiscal year 2026 appropriation bill for the State Department of Audit. It provides funding for the department’s salaries and operating expenses so it can conduct audits and investigations of state and county public offices under Section 7-7-201 et seq. The bill appropriates $8,149,947 from the State General Fund and $5,174,719 from special funds, for a total of $13,324,666, effective July 1, 2025 through June 30, 2026. The bill also sets detailed spending and staffing limits for the agency. It authorizes 147 permanent positions and no time-limited positions, directs that most funds be used for personal services, and includes rules governing vacancy funding, salary actions, escalations, and compliance with the state variable compensation plan. It further sets performance targets for audits, technical assistance, investigations, and performance audits, and requires the agency to report on those measures in its next budget request.

Impact

This bill continues and funds the statutory operations of the State Department of Audit for FY 2026, without changing the underlying audit authority in Section 7-7-201 et seq. It controls how appropriated money may be spent, limits transfers between categories, and imposes conditions on personnel costs, headcount, and use of special funds. It also earmarks $30,000 for CPA review courses, $200,000 for the Accountancy Fellowship Program, authorizes up to $1.5 million in additional funds for Single Audit Act compliance, and caps use of up to $1 million from federal equitable sharing funds for nonbudgeted law enforcement purposes.

Sentiment

The bill appears to have received generally favorable support, as reflected in passage by both chambers and final Senate concurrence in the House amendment. The vote margins show some opposition, but the measure ultimately advanced with clear majorities in both the Senate and House. Because no committee transcripts were provided, there is no recorded floor or committee debate to indicate broader public controversy beyond the recorded votes.

Contention

The main points of potential contention are typical for an appropriations bill: the size of the audit department’s budget, staffing levels, and the use of special or federal funds. The bill’s detailed restrictions on vacancy funding, salary escalations, and headcount changes suggest legislative concern about controlling personnel costs and preventing budget overruns. Additional areas that could draw scrutiny are the earmarks for CPA training and the use of federal equitable sharing funds for law-enforcement-related expenses, though no specific objections are included in the provided discussion record.