MS SB2042

Appropriates $8,149,947.00 from the State General Fund and $5,174,719.00 from special funds to the State Department of Audit for fiscal year 2026 (July 1, 2025 - June 30, 2026).

Authorizes 147 permanent employee positions with $12,640,710.00 total for personal services including salaries, wages, and fringe benefits, with $554,098.00 designated for vacancy funding to fill previously unfilled authorized positions.

Sets performance targets for FY2026 including auditing 60% of county governments through CPA firms and 40% through the Office of the State Auditor, completing 10 performance audit reports, and recovering $600,000 in embezzled/misspent funds.

Allocates $30,000.00 for CPA review course fees for employees and $200,000.00 for the Accountancy Fellowship Program, with authority to escalate up to $1,500,000.00 in federal funds for Single Audit Act compliance.

Authorizes up to $1,000,000.00 from the Federal Equitable Sharing Program for nonbudgeted law enforcement purposes by the Office of the State Auditor.