SB 3074

MISSISSIPPI LEGISLATURE
2026 Regular Session
To: Appropriations
By: Senator(s) Hopson, DeBar, Hill, Boyd, Butler, DuPree,
Frazier
Senate Bill 3074
(As Sent to Governor)
AN ACT MAKING AN APPROPRIATION OF SPECIAL FUNDS TO THE
MISSISSIPPI STATE BOARD OF DENTAL EXAMINERS FOR FISCAL YEAR 2027.
���� BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF MISSISSIPPI:
SECTION 1.� The following sum, or so much thereof
as may be necessary, is hereby appropriated out of any money in the State
Treasury to the credit of the Mississippi State Board of Dental Examiners, for
the support of said board for the fiscal year beginning July 1, 2026,
and ending June 30, 2027...........................................
............................................ $����
1,298,591.00.
���� SECTION
2.� Of the funds appropriated under the provisions of this act, not
more than the following amount of funds, with the exception of the provisions
in this section, shall be expended only for "Personal Services,"
which includes "Vacancy Funding," for the following authorized number
of employment headcount:
���� FUNDING:
��������� General Funds:����������������� $������
0.00
��������� Special Funds:����������������� $
720,776.00
��������� Total Funds:������������������� $
720,776.00
���� PERSONAL SERVICES:
��������� Employee Salaries,
Wages and
��������� � Fringe Benefits:������������� $
720,776.00
��������� Progressions:������������������ $���
���0.00
��������� Vacancy Funding:��������������� $������
0.00
��������� Total Personal
Services:�������� $ 720,776.00
���� AUTHORIZED HEADCOUNT:
��������� Permanent:������������������ 8
��������� Time-Limited:��������������� 0
���� As used in this section, the
term "Personal Services" shall mean funds provided under the major
object of expenditure category Personal Services for Salaries, Wages, and
Fringe Benefits.� Funds in this category shall not be transferred to any other
category.
���� It is the intention of the
Legislature to ensure compliance with the Variable Compensation Plan, as
outlined in Section 25-9-147, Mississippi Code of 1972.� Payment from these
funds shall be in accordance with the Variable Compensation Plan promulgated by
the Mississippi State Personnel Board.� It is the Legislature's intention that
no employee's salary falls below the minimum salary established by the
Mississippi State Personnel Board.
���� The State Personnel Board
shall determine and publish the projected annual cost of "Personal
Services" based on monthly and year-to-date payroll expenditures in
compliance with the provisions of this act.
���� With the funds herein
appropriated, it shall be the agency's responsibility to ensure that no single
personnel action or combination of personnel actions, when annualized, exceeds
the Fiscal Year 2027 appropriation for "Personal Services" with the
exception of escalated funds.� Further, it shall be the agency's responsibility
to ensure that funds required to be appropriated for "Personal Services"
for Fiscal Year 2028 do not exceed Fiscal Year 2027 funds appropriated for that
purpose unless programs or positions are added to the agency's Fiscal Year 2027
budget by the Mississippi Legislature.
���� If, at the time the agency
takes any action to change "Personal Services," the State Personnel
Board determines that the agency has taken or will take an action that would
cause the agency to exceed the funds appropriated in this act when annualized
for Fiscal Year 2027 or increase the need for "Personal Services" for
Fiscal Year 2028, when annualized, the State Personnel Board shall process no
salary actions until such time as the requirements of the provisions of this
section are met with the exception of new hires determined to be essential for
the agency.
���� When used in this section, "Vacancy
Funding" shall mean funds included in the Total Personal Services amount
listed above and designated for approved vacancies in Fiscal Year 2027.� These
funds are to be utilized to increase the number of filled headcounts that were
authorized but unfilled as of the last day of Fiscal Year 2026.� If the agency
fills additional headcounts after February 1, 2026, until the end of Fiscal
Year 2026, the amount of available Vacancy Funding may be proportionally
adjusted to reflect the updated number of filled headcounts. �The agency shall
be responsible for ensuring that "Vacancy Funding" is used to
increase headcounts and not for promotions, title changes, in-range salary
adjustments, or any other mechanism for increasing salaries for current
employees.
���� 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 or increase the Personal
Services total 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 headcounts without
proof of availability of new or additional funds above the appropriated level.�
Unless specifically noted, all Fiscal Year 2026 escalated headcounts have been
accounted for and shall be converted to authorized time-limited headcounts.
���� 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.
���� If the agency's total
authorized headcount decreases from Fiscal Year 2026 to Fiscal Year 2027, it
will be the agency's discretion as to what headcounts are removed.
SECTION 3.� It is the intention of the Legislature
that the Mississippi Board of Dental Examiners shall maintain complete
accounting and personnel records related to the expenditure of all funds
appropriated under this act and that such records shall be in the same format
and level of detail as maintained for Fiscal Year 2026.� It is further the
intention of the Legislature that the agency's budget request for Fiscal Year
2028 shall be submitted to the Joint Legislative Budget Committee in a format
and level of detail comparable to the format and level of detail provided
during the Fiscal Year 2027 budget request process.
SECTION 4.� Of the funds provided under the
provisions of this act, an amount not to exceed Twenty-seven Thousand Dollars
($27,000.00) shall be allocated to the Mississippi Board of Pharmacy to defray
the expenses of the Mississippi Prescription Monitoring Program.
���� SECTION 5.� Of the
funds appropriated under this act, funds are provided for any ITS charges that
may be required for system upgrades or migration related to the Cloud Center of
Excellence Act, as described in Section 25-53-251.
���� SECTION 6.� It is the
intention of the Legislature that the funds herein appropriated shall be
expended in compliance with Section 27-104-25, Mississippi Code of 1972, that
no state agency shall incur obligations or indebtedness in excess of their
appropriation and that the responsible officers, either personally or upon
their official bonds, shall be held responsible for actions contrary to this
provision.
���� SECTION 7.� It is the
intention of the Legislature that whenever two (2) or more bids are received by
this agency for the purchase of commodities or equipment, and whenever all
things stated in such received bids are equal with respect to price, quality
and service, the Mississippi Industries for the Blind shall be given
preference.� A similar preference shall be given to the Mississippi Industries
for the Blind whenever purchases are made without competitive bids.
���� SECTION 8.� The money
herein appropriated shall be paid by the State Treasurer out of any money in
the State Treasury to the credit of the proper fund or funds as set forth in
this act, upon warrants issued by the State Fiscal Officer; and the State
Fiscal Officer shall issue his warrants upon requisitions signed by the proper
person, officer or officers, in the manner provided by law.
���� SECTION 9.� This act
shall take effect and be in force from and after July 1, 2026.