MS SB3047

Appropriates $8,877,123.00 from the State General Fund and $5,172,795.00 from special funds to the State Department of Audit for fiscal year 2026 (July 1, 2025 - June 30, 2026).

Authorizes 147 permanent positions for the department with restrictions on salary actions, escalations, and use of funds to replace withdrawn federal or special funds.

Establishes performance targets for fiscal year 2026 including county government audits (60% by CPA firms, 40% by OSA), 6,400 technical assistance inquiries, $600,000 in recovered embezzled funds, and 10 performance audit reports completed.

Allocates $30,000 from special funds for CPA review course fees for employees and $200,000 for the Accountancy Fellowship Program.

Authorizes up to $1,000,000 from federal equitable sharing program funds for nonbudgeted law enforcement purposes and allows the State Auditor to escalate and expend funds to comply with the Single Audit Act of 1984.