S. B. No. 3052
*SS01/R205.1*
G3/509/SS01/R205.1PAGE 1
To: Fees, Salaries andAdministration
MISSISSIPPI LEGISLATURE REGULAR SESSION 2009 By: Senator(s) Brown, Jackson (11th) SENATE BILL NO. 3052 AN ACT TO AMEND SECTION 7-7-204, MISSISSIPPI CODE OF 1972, TO1REVISE THE COURSEWORK REQUIREMENTS NECESSARY FOR A STUDENT TO BE2ELIGIBLE FOR A PAID INTERNSHIP WITH THE STATE AUDITOR'S OFFICE; TO3AMEND SECTION 7-7-215, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT4WORK PAPERS ASSOCIATED WITH AN AUDIT SHALL BE AVAILABLE TO5SUBSEQUENT AUDITORS; TO AMEND SECTION 17-13-11, MISSISSIPPI CODE6OF 1972, TO DELETE THE PROVISION WHICH REQUIRES LOCAL GOVERNMENTS7TO FILE A COPY OF INTERLOCAL COOPERATION AGREEMENTS WITH THE STATE8AUDITOR; TO AMEND SECTION 21-33-47, MISSISSIPPI CODE OF 1972, TO9DELETE THE PROVISION WHICH REQUIRES THE MUNICIPAL CLERK TO SUBMIT10TO THE STATE AUDITOR A COPY OF THE CERTIFICATION OF TAX LEVY; TO11AMEND SECTION 25-1-77, MISSISSIPPI CODE OF 1972, TO REQUIRE THE12BUREAU OF FLEET MANAGEMENT, INSTEAD OF THE STATE AUDITOR, TO13SUBMIT A REPORT TO THE LEGISLATURE ON ANY IRREGULARITIES14CONCERNING PURCHASES OF STATE-OWNED VEHICLES; TO AMEND SECTION1527-31-31, MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISION WHICH16REQUIRES THE MUNICIPAL CLERK TO FILE WITH THE STATE AUDITOR A COPY17OF THE APPLICATION AND ORDER FOR EXEMPTIONS FROM AD VALOREM18TAXATION; TO AMEND SECTION 27-31-109, MISSISSIPPI CODE OF 1972, TO19DELETE THE PROVISION WHICH REQUIRES GOVERNING AUTHORITIES OF20MUNICIPALITIES AND COUNTIES TO FILE WITH THE STATE AUDITOR A COPY21OF AN ORDER GRANTING EXEMPTIONS FROM AD VALOREM TAXATION; TO AMEND22SECTION 27-45-1, MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISION23WHICH REQUIRES CHANCERY CLERKS TO FILE MONTHLY WITH THE STATE24AUDITOR A COPY OF THE REPORT OF REDEMPTION SETTLEMENTS; TO AMEND25SECTION 27-51-11, MISSISSIPPI CODE OF 1972, TO DELETE THE26PROVISION WHICH REQUIRES THE ADMINISTRATOR OF THE ROAD AND BRIDGE27PRIVILEGE TAX LAW TO FILE A REPORT WITH THE STATE AUDITOR ON28PRIVILEGE LICENSE RECEIPTS; TO AMEND SECTION 27-104-107,29MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISION WHICH REQUIRES30THE DEPARTMENT OF AUDIT TO SELECT AN APPRAISER FOR THE APPRAISAL31OF PROPERTY ACQUIRED BY THE STATE; TO AMEND SECTION 31-9-15,32MISSISSIPPI CODE OF 1972, TO REVISE THE DUTIES OF THE STATE33AUDITOR IN REGARD TO THE INVENTORY OF SURPLUS PROPERTY; TO AMEND34SECTION 37-3-7, MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISION35WHICH REQUIRES THE STATE AUDITOR TO ASSIST THE STATE DEPARTMENT OF36EDUCATION IN THE MAKING OF A STUDY OF COSTS OF INSURANCE ON SCHOOL37BUILDINGS; TO AMEND SECTION 41-73-71, MISSISSIPPI CODE OF 1972, TO38DELETE THE PROVISION WHICH REQUIRES THE MISSISSIPPI HOSPITAL39EQUIPMENT AND FACILITIES AUTHORITY TO ANNUALLY SUBMIT TO THE STATE40AUDITOR A REPORT OF ITS ACTIVITIES; TO AMEND SECTION 45-3-25,41MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISION WHICH REQUIRES42THE COMMISSIONER OF PUBLIC SAFETY TO SUBMIT TO THE STATE AUDITOR A43COPY OF AN ABSTRACT OF COURT RECORD WHEN PATROLMAN PREFERS TRAFFIC44CHARGE; TO AMEND SECTION 47-5-30, MISSISSIPPI CODE OF 1972, TO45DELETE THE PROVISION WHICH REQUIRES THE DEPARTMENT OF CORRECTIONS46
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TO SUBMIT TO THE STATE AUDITOR A COPY OF THE INITIAL PLAN AND EACH47REVISION OF THE STATE CORRECTIONAL SYSTEM; TO AMEND SECTION4849-2-29, MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISION WHICH49REQUIRES THE DEPARTMENT OF ENVIRONMENTAL QUALITY TO SUBMIT TO THE50STATE AUDITOR A COPY OF THE INITIAL PLAN AND EACH REVISION OF A51STRATEGIC PLAN FOR ITS OPERATIONS; TO AMEND SECTION 57-64-23,52MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISION WHICH REQUIRES A53COPY OF ANY AGREEMENT MADE PURSUANT TO REGIONAL ECONOMIC54DEVELOPMENT TO BE FILED WITH THE STATE AUDITOR; TO AMEND SECTION5565-9-25, MISSISSIPPI CODE OF 1972, TO DELETE THE PROVISION WHICH56REQUIRES NOTICE OF WITHDRAWAL OF STATE AID TO BE GIVEN TO THE57STATE AUDITOR; TO AMEND SECTION 65-18-17, MISSISSIPPI CODE OF581972, TO DELETE THE PROVISION WHICH REQUIRES NOTICE OF WITHDRAWAL59OF LOCAL SYSTEM ROAD FUNDS TO BE FILED WITH THE STATE AUDITOR; TO60AMEND SECTION 77-5-253, MISSISSIPPI CODE OF 1972, TO DELETE THE61PROVISION WHICH REQUIRES ALL ELECTRIC POWER ASSOCIATIONS TO FILE62ANNUAL FINANCIAL AND COMPLIANCE AUDITS TO THE STATE AUDITOR; TO63AMEND SECTION 77-15-3, MISSISSIPPI CODE OF 1972, TO DELETE THE64PROVISION WHICH REQUIRES ALL LOCAL NATURAL GAS DISTRICTS TO65ANNUALLY FILE A FINANCIAL REPORT WITH THE STATE AUDITOR; TO AMEND66SECTION 7-7-207, MISSISSIPPI CODE OF 1972, TO REMOVE THE MAXIMUM67LIMITATION ON THE SALARY OF THE DIRECTOR OF THE DEPARTMENT OF68AUDIT; TO REPEAL SECTION 29-9-19, MISSISSIPPI CODE OF 1972, WHICH69REQUIRES THE DIRECTOR OF THE AGRICULTURAL EXTENSION SERVICE OF70MISSISSIPPI STATE UNIVERSITY TO REPORT MONTHLY TO THE STATE71AUDITOR AN INVENTORY OF HORSES, MULES, COWS AND OTHER LIVESTOCK;72TO REPEAL SECTIONS 27-1-35 AND 27-1-37, MISSISSIPPI CODE OF 1972,73WHICH REQUIRE TAX ASSESSORS TO ENUMERATE EX-CONFEDERATE SOLDIER74AND SOLDIERS' WIDOWS AND COMPENSATION THEREFOR; AND FOR RELATED75PURPOSES.76BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:77
SECTION 1.
Section 7-7-204, Mississippi Code of 1972, is78amended as follows:797-7-204. (1) Within the limits of the funds available to80the Office of the State Auditor for such purpose, the State81Auditor may grant a paid internship to students pursuing junior or82senior undergraduate-level year coursework toward a bachelor's83degree in accounting or graduate-level coursework toward a84master's degree in accounting. Those applicants deemed qualified85shall receive funds that may be used to pay for tuition, books and86related fees to pursue their degree. It is the intent of the87Legislature that the paid internship program (hereinafter referred88to as the program) shall be used as an incentive for accounting89students to develop job-related skills and to encourage accounting90careers at the Office of the State Auditor.91
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(2) In order to be eligible for the program, an applicant92must:93(a) Attend any college or school approved and94designated by the Office of the State Auditor.95(b) Satisfy the following conditions:96(i) Undergraduate stipulations: Applicants must97have successfully obtained a minimum of fifty-eight (58) semester98hours toward a bachelor of science degree in accounting from a99Mississippi institution of higher learning.100Applicants must have achieved a minimum Grade Point Average101(GPA) on the previously obtained semester hours toward a bachelor102of science degree in accounting of 3.0 on a 4.0 scale.103If accepted into the program, participants shall maintain a104minimum cumulative GPA of 3.0 on a 4.0 scale in all coursework105counted toward a bachelor of science degree in accounting.106(ii) Graduate stipulations:
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Applicants must107have met the regular admission standards and have been accepted108into the master of science accounting program at a Mississippi109institution of higher learning.110If accepted into the program, participants shall maintain a111minimum cumulative GPA of 3.0 on a 4.0 scale in all coursework112counted toward a master of science degree in accounting.113(c) All program participants will be required to work a114total of three hundred thirty-six (336) hours each summer at the115Office of the State Auditor in Jackson, Mississippi.116(d) Agree to work as an auditor at the Office of the117State Auditor upon graduation for a period of time equivalent to118the period of time for which the applicant receives compensation,119calculated to the nearest whole month, but in no event less than120two (2) years.121(3) (a) Before being placed into the program, each122applicant shall enter into a contract with the Office of the State123Auditor, which shall be deemed a contract with the State of124
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