MS SB2313

Beginning in fiscal year 2018-2019, the annual state appropriation bill for the Mississippi Adequate Education Program (MAEP) must identify funding amounts for each component including teacher salaries, instructional cost, administrative cost, plant and maintenance, ancillary support, at-risk pupil programs, and all add-on programs (transportation, special education, vocational education, gifted education, alternative schools, extended year, university-based, and bus driver training).

School district budgets must contain detailed statements showing estimated expenditures for each program component identified in the MAEP appropriation bill, with separate accounting for amounts paid from MAEP funds, local maintenance funds, and other available funds, effective fiscal year 2018-2019.

School districts are limited to spending only the budgeted amounts within each specific budget category, with transfers between major expenditure objects allowed only up to 10% and only if other objects are correspondingly reduced, except transfers cannot decrease salaries/wages/fringe benefits or capital outlay-equipment.

School board members, superintendents, and school officials who knowingly enter into contracts, incur obligations, or make expenditures exceeding the resources available in a specific budget category are personally liable for the excess amount.

The act takes effect July 1, 2017.