MS HB1949

Appropriates $600,000 from the Coronavirus State Fiscal Recovery Lost Revenue Fund to the Administrative Office of Courts for eligible expenditures under the American Rescue Plan Act from passage through June 30, 2025.

Requires the Administrative Office of Courts to make individualized determinations that each expenditure is eligible under Section 602 of the federal Social Security Act and ensure recipients have not received reimbursement from other sources.

Mandates compliance with the Single Audit Act and Uniform Guidance requirements regarding internal controls, sub-recipient monitoring, and audit requirements.

Requires the Administrative Office of Courts to certify to the Department of Finance and Administration that all expenditures comply with U.S. Department of the Treasury guidelines for the Coronavirus State Fiscal Recovery Lost Revenue Fund.

Establishes that if federal inspectors determine funds were spent improperly and the state must repay the federal government, the responsible department or recipient must reimburse Mississippi.