SB 3047 Mississippi Senate · 2025 Regular Session

Appropriation; Audit, Department of.

SB 3047 allocates $8.9 million from the General Fund and $5.2 million from special funds to cover the State Department of Audit's operations for fiscal year 2026. This funding supports audits of state and county offices as required by law, authorizes 147 staff positions, and mandates specific performance targets like auditing 60% of counties through CPA firms. The bill includes $30,000 for employee CPA certification training and $1 million for federal law enforcement sharing programs, while prohibiting funds from replacing federal sources or violating IRS reporting rules. It does not change existing laws but specifies how audit funding must be used to meet defined outcomes.

Issues: ✓ Budget & Taxes

Bill status died 4 of 5 stages cleared

Introduction

Feb 2025

Committee Review

Feb 2025

Senate Passage

Feb 2025

House Passage

Feb 2025

Governor

Introduced Feb 20, 2025 Last action Mar 29, 2025

Maddy AI version diff · 1 comparison

What changed between versions

As Introduced → Current version · 7 edits

MODERATE

SB 3047 was amended from its original introduction to its final Senate version, primarily by adding new sections that establish performance targets, clarify fund usage, and authorize specific programs. The bill appropriates funds for the State Department of Audit for fiscal year 2026, with Section 1 covering $8,877,123.00 from the General Fund and Section 2 covering $5,172,795.00 from special funds. The changes add accountability measures and new funding allocations that were not present in the original version.

Scope change

The bill's scope expanded to include specific performance metrics and new program authorizations not present in the original version, particularly regarding CPA review courses, accountancy fellowships, and federal equitable sharing programs.

REQUIREMENT

Added Section 4 establishing specific performance measures for audits, technical assistance inquiries, and recovered funds that the agency must report on.

Removed Section 4's original language regarding the Mississippi Performance Budget and Strategic Planning Act of 1994, replacing it with new performance measures.

FISCAL

Added Section 6 providing $30,000 for CPA Review Course fees for State Auditor employees.

Added Section 7 authorizing the State Auditor to escalate funds to comply with the Single Audit Act of 1984.

Added Section 8 allocating up to $1,000,000 for Federal Equitable Sharing Program expenses.

Added Section 10 providing $200,000 for the Accountancy Fellowship Program.

TIMELINE

Section 12 was modified to correct the effective date, changing from June 30, 2025 to July 1, 2025.

Floor votes · Senate Feb 19, 2025 · House Feb 27, 2025

How they voted

50–0

Passed · 1 other

Total votes 51

Feb 19, 2025

D Democratic16

16 Yea

100% Yea

R Republican35

34 Yea 1

97% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Feb 27, 2025

Lower · Passed

Passed As Amended

lower

Feb 27, 2025

Lower · Passed

Amended

lower

Feb 26, 2025

Lower · Passed

Title Suff Do Pass As Amended

lower

Feb 20, 2025

Committee

Referred To Appropriations D;Appropriations A

lower

Feb 20, 2025

Introduced

Transmitted To House

upper

Feb 19, 2025

Upper · Passed

Passed

upper

Feb 18, 2025

Upper · Passed

Title Suff Do Pass

upper

Feb 17, 2025

Committee

Referred To Appropriations

upper

1 primary · 3 co-sponsors