MS SB2126

Beginning fiscal year 2020-2021, the annual Mississippi Adequate Education Program appropriation bill must identify funding amounts for each cost component: instructional cost (including teacher salaries), administrative cost, plant and maintenance, ancillary support, at-risk pupil programs, and each add-on program (transportation, vocational education, special education, gifted education, alternative school, extended school year, university-based programs, and bus driver training).

School district budgets must contain detailed statements showing estimated expenditures for each instructional and add-on program component, separately identifying amounts paid from adequate education program funds, local maintenance funds, and other available funds, beginning fiscal year 2020-2021.

School districts are limited to spending only the amounts budgeted in each specific budget category, with transfers between categories allowed only up to 10% of appropriated amounts if other objects are decreased equally, and cannot reduce salary, wage, fringe benefit, or capital outlay-equipment spending.

School board members, superintendents, and school officials are personally liable for any expenditures that exceed the amount available in a specific budget category, except in cases of adequate education program reductions by the Governor or tortious acts.