Difference between revisions of "Mississippi state budget"

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{{PLP banner|State=Mississippi||EP=Y|EnP=Y|F=Y|PE=Y|SC=Y|PP=Y|SB=Y|TP=Y|VP=Y|BAR=Y|}}{{budget infobox2|
{{budget infobox|
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| state = Mississippi  
state = Mississippi |
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| image = Flag of Mississippi.png|
image = Flag of Mississippi.png|
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| budgetcal =Annual
budgetcal = Annual |
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| fiscalyear =2015
fiscalyear = 2013 |
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| credit= AA (as of 2014)
datelaw=  |
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| percentchangedr =   
lasteraltered = |
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| expenses = $4.699 billion (estimated for FY 2013)
revenue = |
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| all funds expenses = $19.417 (estimated for FY 2013)
percentchangedr =  |
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| spending change = 5.61%
expenses = $5.54 million|
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| change = up
all funds expenses = |
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| governor = Phil Bryant
percentchanged = |
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| % federal = 45.35%
}}
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| state debt = $54,686,815,000
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| per cap debt = $18,321
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}}{{tnr|limit=3}}
  
[[Mississippi]] lawmakers approved a FY2013 General Fund budget of $5.54 billion.<ref name=short>[http://djournal.com/view/full_story/19235375/article-New-budget-still-short-of--08-peak?instance=home_news_right The Northeast Mississippi Daily Journal "New budget still short of '08 peak" July 8, 2012]</ref> The budget marks a slight increase in spending over FY2012.
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Between fiscal year 2009 and fiscal year 2013, Mississippi's total expenditures increased by approximately $2.035 billion, from $17.382 billion in 2009 to $19.417 billion in 2013. This represents an 11.71 percent increase, outpacing the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).<ref>[http://www.bls.gov/cpi/cpid1402.pdf ''Bureau of Labor Statistics'', "CPI Detailed Report Data for February 2014," accessed April 9, 2014]</ref><ref>[http://inflationdata.com/Inflation/Inflation_Calculators/Cumulative_Inflation_Calculator.aspx ''InflationData.com'', "Cumulative Inflation Calculator," February 28, 2014]</ref>
  
The state operates on an annual budget cycle.<ref>[http://www.ncsl.org/issues-research/budget/state-experiences-with-annual-and-biennial-budgeti.aspx National Conference of State Legislatures "State Experiences with Annual and Biennial Budgeting" April 2011]</ref> The state's fiscal year begins July 1 and was currently in FY2013.
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This page contains information about '''budget processes and policy issues''' in [[Mississippi]], including:
 +
* a summary of the budget drafting process
 +
* trends in expenditures and revenues
 +
* current and past fiscal year budget developments
 +
* financial transparency measures
  
In FY 2013, Mississippi had a total state debt of approximately $37,822,052,000 when calculated by adding the total of outstanding official debt, pension and other post-employment benefits (OPEB) liabilities, Unemployment Trust Fund loans, and the FY2013 state budget gap.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-third-annual-state-debt-report-shows-total-state-debt-over-4-trillion State Budget Solutions "State Budget Solutions' third annual State Debt Report shows total state debt over $4 trillion" Aug. 28, 2012]</ref> The state debt was down slightly from FY2012 state debt total of $38,278,314,000.<Ref>[http://www.statebudgetsolutions.org/publications/detail/report-reveals-aggregate-state-debt-exceeds-4-trillion-2 State Budget Solutions “Report reveals aggregate state debt exceeds $4 trillion” Oct. 24, 2011]</ref> Mississippi's total state debt per capita was $12,698.30.<ref>[http://www.statebudgetsolutions.org/publications/detail/state-debt-more-than-37000-per-private-worker-13000-per-capita State Budget Solutions "State debt more than $37,000 per private worker, $13,000 per capita" Oct. 2, 2012]</ref>
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==Budget process==
 +
{{Mississippi budget process}}
  
==Federal Aid to State Budget==
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==Expenditures==
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===Definitions===
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{{Budget types background}}
 +
===2013 expenditures===
 +
[[File:Mississippi total expenditures 2013.png|right|thumb|350px|Breakdown of expenditures in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.
  
The chart below represents how much of the state’s budget comes from the federal government. The number was the corresponding ranking in relation to the rest of the nation (if #1, the state receives the highest percentage of federal funding in the nation):
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{| class="wikitable" style="text-align:center; width:55%;"
{| class="wikitable sortable"
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! colspan="7" align="center" style="background-color:#2b3773; color: white;" | Total state expenditures, FY 2013 ($ in millions)<ref name=expenditures2013/>
| align="center" style="background:#f0f0f0;"|'''State'''
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| align="center" style="background:#f0f0f0;"|'''2008'''
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| align="center" style="background:#f0f0f0;"|'''2009'''
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| align="center" style="background:#f0f0f0;"|'''2010'''
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| align="center" style="background:#f0f0f0;"|'''2011'''
+
 
|-
 
|-
| Mississippi || 46.76% (#1) || 48.75% (#1) || 50.69% (#1) || 49.01% (#1)
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! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | General fund
 +
! valign="bottom" style="background-color:#444; color: white;" | Federal funds
 +
! valign="bottom" style="background-color:#444; color: white;" | Other funds
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! valign="bottom" style="background-color:#444; color: white;" | Bonds
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita expenditures
 +
|-
 +
|'''Mississippi''' || '''$4,699''' || '''$8,274''' || '''$5,660''' || '''$784''' || '''$19,417''' || '''$6,491.36'''
 +
|-
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|[[Alabama state budget|Alabama]] || $6,897 || $9,541 || $7,490 || $189 || $24,117 || $4,989.32
 +
|-
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|[[Arkansas state budget|Arkansas]] || $4,746 || $6,189 || $10,447 || $203 || $21,585 || $7,293.77
 +
|-
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|[[Louisiana state budget|Louisiana]] || $8,156 || $12,311 || $8,791 || $404 || $29,662 || $6,412.75
 +
|-
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|[[Tennessee state budget|Tennessee]] || $12,622 || $13,055 || $5,394 || $382 || $31,453 || $4,841.92
 +
|-
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|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 
|}
 
|}
 
*Figures were calculated by dividing each state’s intergovernmental revenue into its general revenue.<ref>[http://www.census.gov/compendia/statab/cats/state_local_govt_finances_employment/federal_aid_to_state_and_local_governments.html '''US Census''' Federal Aid to State and Local Governments]</ref><ref>[http://taxfoundation.org/blog/monday-map-federal-aid-state-budgets ''Tax Foundation''' "Monday Map: Federal Aid to State Budgets. Accessed October 15, 2013]</ref>
 
  
==Fiscal Year 2014 State Budget==
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===Expenditures by function===
 +
[[File:Mississippi expenditures by type 2012.png|right|thumb|300px|Breakdown of expenditures by function in FY 2012.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
State expenditures in Mississippi can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.
  
The Joint Legislative Budget Committee adopted a spending recommendation on Dec. 11, 2012, of $5.52-billion spending recommendation was $32.2 million less than FY2013. The budget proposal eliminates 2,082 vacant state government positions, and did not increase spending for most state agencies. The only increase in spending in the proposal was $20 million for bridge replacement on state-aid roads, an additional $2 million for teacher supply funds, $400,000 for the Forestry Commission, and $800,000 for salaries for appeals judges and prosecutors.<ref name=cut>[http://www.hattiesburgamerican.com/article/20121212/NEWS01/312120012 The Hattiesburg American "State budget proposal would cut jobs" Dec. 11, 2012]</ref>
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{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="8" align="center" style="background-color:#2b3773; color: white;" | Expenditures by function, FY 2012 (as percents)<ref name=expenditures2013/>
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Public assistance
 +
! valign="bottom" style="background-color:#444; color: white;" | Medicaid
 +
! valign="bottom" style="background-color:#444; color: white;" | Corrections
 +
! valign="bottom" style="background-color:#444; color: white;" | Transportation
 +
! valign="bottom" style="background-color:#444; color: white;" | Other**
 +
|-
 +
|'''Mississippi''' || '''16.9%''' || '''16.8%''' || '''5.8%''' || '''23.4%''' || '''1.8%''' || '''7.5%''' || '''27.7%'''
 +
|-
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|[[Alabama state budget|Alabama]] || 20.9% || 20.1% || 0.2% || 23.3% || 2.5% || 6.1% || 27.0%
 +
|-
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|[[Arkansas state budget|Arkansas]] || 16.3% || 16.2% || 2.1% || 21.4% || 2.2% || 5.8% || 36.0%
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|-
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|[[Louisiana state budget|Louisiana]] || 18.4% || 9.9% || 0.6% || 26.7% || 2.9% || 7.1% || 34.4%
 +
|-
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|[[Tennessee state budget|Tennessee]] || 17.7% || 12.8% || 0.4% || 30.7% || 2.7% || 6.4% || 29.3%
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|-
 +
|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]<br>'''Note**''': "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."<ref name=expenditures2013/></small>
 +
|}
  
The Budget Committee held public hearings In September 2012 to begin work on a spending plan for FY2014.<Ref>[http://www.clarionledger.com/article/20120717/OPINION/207170307/Analysis-State-revenue-collections-up-no-joy?odyssey=mod|newswell|text|Opinion|p The Clarion Ledger "Analysis: State revenue collections up but no joy" July 16, 2012]</ref>
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===Expenditure trends===
 +
From 2008 to 2012, elementary and secondary education spending fell by 3.40 percentage points, or 16.7 percent, as a share of the budget. During the same period, Medicaid expenditures rose by one percentage point, or 4.5 percent, as a share of the budget. The table below details changes in expenditures from 2008 to 2012.<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref><ref name=expenditures2012>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report%20%28Fiscal%202010-2012%29.pdf ''National Association of State Budget Officers'', "State Expenditures Report, 2010-2012," accessed February 24, 2014]</ref><ref name=expenditures2009>[http://www.nasbo.org/sites/default/files/2009-State-Expenditure-Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009," accessed February 24, 2014]</ref><ref name=expenditures2008>[http://www.nasbo.org/sites/default/files/FY08%20State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2008," accessed February 24, 2014]</ref> Figures are rendered as percents, indicating the share of the total budget spent per category.
  
The  state funding formula, called the Mississippi Adequate Education Program, determines the dollar amount the school board must ask lawmakers to provide. For FY2014, the formula calls for $2.356 billion, meaning the state's education appropriation would have to rise 16 percent, or $321 million.<ref>[http://www.clarionledger.com/article/20120720/NEWS/207200342/Mississippi-public-schools-seek-320M-budget-increase?odyssey=mod|newswell|text|Home|s The Clarion Ledger "Mississippi public schools to seek $320M increase for 2014 budget year" July 20, 2012]</ref>
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{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="8" align="center" style="background-color:#2b3773; color: white;" | Expenditures from 2008 to 2012 (as percents)
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Elementary and secondary ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Higher ed.
 +
! valign="bottom" style="background-color:#444; color: white;" | Public assistance
 +
! valign="bottom" style="background-color:#444; color: white;" | Medicaid
 +
! valign="bottom" style="background-color:#444; color: white;" | Corrections
 +
! valign="bottom" style="background-color:#444; color: white;" | Transportation
 +
! valign="bottom" style="background-color:#444; color: white;" | Other**
 +
|-
 +
|2012 || 16.9% || 16.8% || 5.8% || 23.4% || 1.8% || 7.5% || 27.7%
 +
|-
 +
|2011 || 14.8% || 13.0% || 4.6% || 18.5% || 1.5% || 5.9% || 41.7%
 +
|-
 +
|2010 || 17.1% || 15.3% || 0.2% || 22.9% || 1.8% || 7.3% || 35.4%
 +
|-
 +
|2009 || 19.0% || 16.6% || 0.2% || 26.4% || 2.1% || 7.9% || 27.9%
 +
|-
 +
|2008 || 20.3% || 16.8% || 0.2% || 22.4% || 2.2% || 8.7% || 29.4%
 +
|-
 +
|style="background-color:black; color:white"|'''Change in %'''
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| style="background-color:black; color:white" align="center"|'''-3.40%''' || align="center" style="background-color:black; color:white"|'''0.00%'''|| align="center" style="background-color:black; color:white"| '''5.60%''' || align="center" style="background-color:black; color:white"|'''1.00%''' ||align="center" style="background-color:black; color:white"| '''-0.40%''' || align="center" style="background-color:black; color:white"|'''-1.20% ''' || align="center" style="background-color:black; color:white"|'''-1.70% '''
 +
|-
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|align="left" colspan="8" | <small>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]<br>'''Note**''': "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."<ref name=expenditures2013/></small>
 +
|}
  
The Joint Legislative Budget Committee's recommendation would spending nearly $300 million less than Gov. Phil Bryant's recommendation presented in Nov. 2012.<ref name=cut/>
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==Revenues==
 +
===2013 revenues===
 +
[[File:Mississippi GF revenues 2013.png|right|350px|thumb|Breakdown of general fund revenue sources in FY 2013.<small><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>]]
 +
The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).<ref name=expenditures2013>[http://www.nasbo.org/sites/default/files/State%20Expenditure%20Report.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2011-2013," accessed February 21, 2014]</ref> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.
  
'''Governor's Budget Recommendation'''
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{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="8" align="center" style="background-color:#2b3773; color: white;" | Revenue sources in the general fund, FY 2013 ($ in millions)<ref name=expenditures2013/>
 +
|-
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! valign="bottom" style="background-color:#444; color: white;" | State
 +
! valign="bottom" style="background-color:#444; color: white;" | Sales tax
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! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
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! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
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! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
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! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
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! valign="bottom" style="background-color:#444; color: white;" | Total
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! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
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|-
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|'''Mississippi''' || '''$1,887''' || '''$1,480''' || '''$463''' || '''$145''' || '''$763''' || '''$4,738''' || '''$1,583.98'''
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|-
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|[[Alabama state budget|Alabama]] || $1,945 || $3,104 || $376 || $2 || $1,887 || $7,314 || $1,513.12
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|-
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|[[Arkansas state budget|Arkansas]] || $2,125 || $3,144 || $431 || $39 || $475 || $6,214 || $2,099.77
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|-
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|[[Louisiana state budget|Louisiana]] || $2,853 || $2,685 || $340 || $386 || $1,839 || $8,103 || $1,751.82
 +
|-
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|[[Tennessee state budget|Tennessee]] || $6,643 || $126 || $1,083 || $0 || $3,551 || $11,403 || $1,755.39
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|-
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| align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.<ref name=2013census>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?src=bkmk ''United States Census Bureau'', "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
Bryant’s Fiscal Year 2014 budget calls for across the board cuts to state agencies of 1.5 percent. It utilizes a total of $5.8 billion in revenue and reserves nearly $100 million of Mississippi’s revenue as savings for fiscal year 2015. The recommendation also calls for at least $878.4 million for Medicaid, and says that depending on the actions of the federal government, $921 million or more could be needed.<ref>[http://www.governorbryant.com/bryant-releases-budget-recommendation-for-coming-fiscal-year/ Governor Phil Bryant's Office "Bryant releases budget recommendation for coming fiscal year" Nov. 14, 2012]</ref> The governor's recommendations can be found online.<ref>[http://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&ved=0CDkQFjAA&url=http%3A%2F%2Fwww.governorbryant.com%2Fwp-content%2Fuploads%2F2012%2F11%2FGovernor-Phil-Bryant-FY-14-Executive-Budget-Recommendation.pdf&ei=Xk3NUODYD7O_2QXDqIGABw&usg=AFQjCNGN28K4owr0jdjcKPqa4PPV9r2ZWA&bvm=bv.1355325884,d.b2I&cad=rja Governor's 2014 Budget Recommendations]</ref>
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===Revenue trends===
 +
The table below details the change in revenue sources in the general fund from 2009 to 2013.<ref name=expenditures2013/><ref name=expenditures2011/> Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.  
  
==Fiscal Year 2013 State Budget==
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{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="8" align="center" style="background-color:#2b3773; color: white;" | Revenue sources in the general fund, Mississippi ($ in millions)<ref name=expenditures2013/><ref name=expenditures2011>[http://www.nasbo.org/sites/default/files/2010%20State%20Expenditure%20Report_0.pdf ''National Association of State Budget Officers'', "State Expenditure Report, 2009-2011," accessed February 24, 2014]</ref>
 +
|-
 +
! valign="bottom" style="background-color:#444; color: white;" | Year
 +
! valign="bottom" style="background-color:#444; color: white;" | Sales tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Personal income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Corporate income tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Gaming tax
 +
! valign="bottom" style="background-color:#444; color: white;" | Other taxes and fees
 +
! valign="bottom" style="background-color:#444; color: white;" | Total
 +
! valign="bottom" style="background-color:#444; color: white;" | Per capita revenue**
 +
|-
 +
|2013 || $1,887 || $1,480 || $463 || $145 || $763 || $4,738 || $1,583.98
 +
|-
 +
|2012 || $1,855 || $1,489 || $505 || $152 || $767 || $4,768 || $1,596.54
 +
|-
 +
|2011 || $1,791 || $1,383 || $448 || $147 || $732 || $4,501 || $1,511.47
 +
|-
 +
|2010 || $1,781 || $1,340 || $403 || $155 || $818 || $4,497 || $1,514.12
 +
|-
 +
|2009 || $1,922 || $1,475 || $422 || $172 || $739 || $4,730 || $1,602.31
 +
|-
 +
|style="background-color:black; color:white"|'''Change in %'''
 +
| style="background-color:black; color:white" align="center"|'''-1.82%''' || align="center" style="background-color:black; color:white"|'''0.34%'''|| align="center" style="background-color:black; color:white"| '''9.72%''' || align="center" style="background-color:black; color:white"|'''-15.70%''' ||align="center" style="background-color:black; color:white"| '''3.25%''' || align="center" style="background-color:black; color:white"|'''0.17%''' || align="center" style="background-color:black; color:white"|'''-1.14%'''
 +
|-
 +
|align="left" colspan="8" | <small>Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.<ref name=2013census/><ref name=2009census>[https://www.census.gov/popest/data/historical/2000s/vintage_2009/index.html ''United States Census Bureau'', "Vintage 2009: Annual Population Estimates," accessed February 26, 2014]</ref><br>'''Source:''' [http://www.nasbo.org/ National Association of State Budget Officers]</small>
 +
|}
  
 +
==State budgets by year==
 +
===Fiscal year 2015===
 +
{{See budget bill|Link=[http://www.lbo.ms.gov/index_files/pdf/2014_session_summary.pdf Budget Summary for Fiscal Year 2015]}}
  
In March 2012, lawmakers added $130 million to the budget due to better-than-expected tax collections, which would mean the FY2013 budget would be 1.3 percent larger than it was in FY2012.<Ref>[http://www.businessweek.com/ap/2012-03/D9TKE4OG2.htm Businessweek "Mississippi lawmakers increase budget estimates" March 20, 2012]</ref>
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[[Governor of Mississippi |Governor]] [[Phil Bryant]] announced his fiscal year 2015 budget proposal on November 13, 2013. Under the governor's proposal, total state source pending for fiscal year 2015 would have equaled approximately $6.1 billion, a 4.8 percent increase over fiscal year 2014.<ref name=nasbo2015>[http://www.nasbo.org/sites/default/files/pdf/2015%20Proposed-Enacted%20Budgets.pdf ''National Association of State Budget Officers'', "Summaries of Fiscal Year 2015 Proposed and Enacted Budgets," July 11, 2014]</ref>
  
'''Education'''
+
In April 2014, Bryant signed into law the fiscal year 2015 budget. The enacted budget totaled $6.1 billion and represented a 4.24 percent increase over fiscal year 2014.<ref name=nasbo2015/>
  
K-12 education received $2.035 billion in the FY2013 budget, a $19 million increase over FY2012, but $251 million less than the state funding formula, called the Mississippi Adequate Education Program, required.<ref>[http://www.clarionledger.com/article/20120720/NEWS/207200342/Mississippi-public-schools-seek-320M-budget-increase?odyssey=mod|newswell|text|Home|s The Clarion Ledger "Mississippi public schools to seek $320M increase for 2014 budget year" July 20, 2012]</ref>
+
===Fiscal year 2014===
 +
In Mississippi, the [[Mississippi State Legislature|state legislature]] does not pass a single appropriations bill, but rather a series of appropriations bills that together comprise the state's budget.<ref>[http://www.lbo.ms.gov/index_files/budcycle.htm ''Mississippi Legislative Budget Office'', "Budget Process Cycle," accessed April 24, 2014]</ref> Appropriations for fiscal year 2014 (including references to specific appropriations bills) can be accessed [http://www.dfa.state.ms.us/Offices/OBFM/Forms/FY2014%20Appropriations.pdf here].
  
'''Reserves'''
+
===Fiscal year 2013===
 +
::''See also: [[Mississippi state budget (2012-2013)]]
  
The budget deposits $200 million into the state's reserves.<ref>[http://www.thenewsstar.com/article/20120624/BUSINESS/206240302 The News Star "Budget turnarounds: Some states socking cash away" Jun 23, 2012]</ref>
+
===Fiscal year 2012===
 +
::''See also: [[Mississippi state budget (2011-2012)]]
  
'''One Time Funds'''
+
===Fiscal year 2011===
 +
::''See also: [[Mississippi state budget (2010-2011)]]
  
The Legislature used $466 billion in one-time money to fund recurring expenses – more than $100 million above what was used in the 2007 session.<ref name=short/>
+
===Fiscal year 2010===
 +
::''See also: [[Mississippi state budget (2009-2010)]]
  
The Governor pushed for his Smart Budget Act, or performance-based budgeting, in which budget decisions were made based on whether state departments or agencies were accomplishing expected results.<ref name=frugality/> He was unsuccessful.
+
==Historical spending==
 +
State budget historical spending below was compiled by the [[National Association of State Budget Officers]]. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).<ref name=expenditures2013/><ref name=expenditures2012/>
 +
{{State budget historical spending
 +
|State=Mississippi
 +
|totalbudgets= 3
 +
|2011-2012genfund=4495
 +
|2011-2012otherfund=5593
 +
|2011-2012fedfund=7945
 +
|2011-2012bonds=353
 +
|2011-2012budgettotal=18386
 +
|2010-2011genfund=4367
 +
|2010-2011otherfund=5325
 +
|2010-2011fedfund=8401
 +
|2010-2011bonds=267
 +
|2010-2011budgettotal=18360
 +
|2009-2010genfund=4454
 +
|2009-2010otherfund=5776
 +
|2009-2010fedfund=12109
 +
|2009-2010bonds=419
 +
|2009-2010budgettotal=22758
 +
}}
  
'''Legislative Proposed Budget'''
+
==State debt==
 +
According to a January 2014 report by the nonprofit organization [[State Budget Solutions]], Mississippi had a state debt of over $54 billion. Its state debt per capita was $18,321. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded [[public pensions]].<ref>[http://www.statebudgetsolutions.org/publications/detail/state-budget-solutions-fourth-annual-state-debt-report ''State Budget Solutions'', "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014]</ref><ref>[http://washingtonexaminer.com/exography-unfunded-public-employee-pensions-are-driving-state-debts-skyward/article/2542548 ''Washington Examiner'', "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014]</ref>
 +
{{State debt box
 +
|State = Mississippi
 +
|totaldebt=$54,686,815,000
 +
|totaldebtrank=26
 +
|percapdebt=$18,321
 +
|percapdebtrank=14
 +
|expenditures = $10,088,000,000
 +
|expendituresrank =12
 +
}}
  
The [[Mississippi State Legislature|legislature]] passed most pieces of a $5.6 billion budget on April 28, 2012.<ref>[http://www.hattiesburgamerican.com/article/20120429/NEWS01/204290333/Lawmakers-approve-most-parts-5-6B-state-budget?odyssey=nav|head The Hattiesburg American "Lawmakers approve most parts of $5.6B state budget" April 28, 2012]</ref>
+
===Public pensions===
 +
::''See also: [[Mississippi public pensions]] and [[Mississippi public employee salaries]]''
  
Highlights of the approved budget include:
+
A 2012 report from the Pew Center on the States noted that [[Public pensions in Mississippi|Mississippi's pension system]] was funded at 64 percent at the close of fiscal year 2010, well below the 80 precent funding level experts recommend. Consequently, Pew designated the state's pension system as cause for "serious concern."<ref name=misspew>[http://www.pewstates.org/research/state-fact-sheets/widening-gap-update-mississippi-85899399340 ''Pew Center on the States'', "Widening Gap Update: Mississippi," June 18, 2012]</ref>
*spending reductions for most state agencies;
+
*maintained the funding level for universities so they would receive nearly the same amount they did in FY2012;
+
*increased spending for K-12 schools and community colleges, although the budget was about $250 million short of full funding for the Mississippi Adequate Education Program, and which had been fully funded only two of the past 14 years;
+
*approximately $200 million to be set aside in state reserves.
+
  
Lawmakers drafting the $5.6 billion proposed budget followed the "98 percent rule," meaning that they used only 98 percent of anticipated revenue in the budget, and of the 2 percent, part of it goes into cash reserves, and remaining part carries forward into the following year's budget. The rule had been waived by lawmakers for the previous four budgets.<Ref>[http://www.commercialappeal.com/news/2012/mar/26/news-analysis-no-more-waiving-budget-rule/ The Memphis Commercial Appeal "News Analysis: Lawmakers to follow '98 percent rule'" March 26, 2012]</ref>
+
Taken together, the funding ratio for the state's pension systems decreased from 73.48 percent in fiscal year 2007 to 57.89 percent in fiscal year 2012, a decrease of 15.59 percentage points, or 21.2 percent. Likewise, unfunded liabilities increased from over $7.3 billion in fiscal year 2007 to more than $14.8 billion in fiscal year 2012.<ref name=PERSCAFR>[https://www.pers.state.ms.us/pdf/financials/2012AR/Financial.pdf ''PERS of Mississippi'', "2012 Comprehensive Annual Financial Report, Financial Section," accessed November 14, 2013]</ref><ref name=MRSvaluation>[https://www.pers.state.ms.us/financials/VAL%20REPORTS/VAL%20REPORTS%202012/Val%209-30-2012%20Municipal%20Retirement%20Systems%20FINAL.pdf ''PERS of Mississippi'', "Report on the Annual Valuation of the Mississippi Municipal Retirement System, Prepared as of September 30, 2012," accessed November 14, 2013]</ref>
  
The education funding bill, House Bill 1593, can be found online. <ref>[http://billstatus.ls.state.ms.us/2012/pdf/history/HB/HB1593.xml HB 1593]</ref>
+
===Credit ratings===
 +
::''See also: [[State credit ratings]]''
 +
Credit rating agencies, such as Standard and Poor's, assign grades to states that take into account a state's ability to pay debts and the general health of the state's economy. Generally speaking, a higher credit rating indicates lower interest costs on the general obligation bonds states sometimes sell to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). This is turn results in lower interest costs, thereby lowering the cost to taxpayers.<ref name=credit>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 ''Stateline: The Daily News Service of The Pew Charitable Trusts'', "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012]</ref><ref>[http://www.bankrate.com/finance/economics/states-with-worst-credit-ratings.aspx ''Bankrate'', "The 6 states with the worst credit ratings," September 27, 2012]</ref>
  
''Senate Proposed Budget''
+
The table below lists the Standard and Poor's credit ratings for Mississippi and surrounding states from 2004 to 2014. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest.<ref>[http://www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2014/06/09/sp-ratings-2014 ''Stateline: The Daily News Service of The Pew Charitable Trusts'', "Infographic: S&P State Credit Ratings, 2001-2014," June 9, 2014]</ref>
  
Highlights of the [[Mississippi State Senate|Senate]] budget proposal include:<ref>[http://www.wlox.com/story/17233261/senate-leaders-release-proposed-budget WLOX.com "Senate leaders release proposed budget" March 22, 2012]</ref>
+
{| class="wikitable sortable" style="background:none; text-align:center; width:500px;"
*a $23 million increase to K-12 education;
+
! colspan="12" align="center" style="background-color:#2b3773; color: white;" |State credit ratings, 2004 to 2014
*level funding for higher education;
+
*level funding for Medicaid.
+
 
+
Sen. [[Terry Burton|Terry Burton]], vice-chair of the [[Appropriations Committee, Mississippi State Senate|Senate Appropriations Committee]], said that the state budget was $300 million less than last year due to the loss of federal funds.  He said that 60% of the budget would fund education.<ref name=feared>[http://www.clarionledger.com/article/20120123/NEWS/201230324/Health-budget-cut-feared?odyssey=tab|topnews|text|Home The Clarion Ledger "Health budget cut feared" Jan. 22, 2012]</ref>
+
 
+
Legislative budget writers want to reduce the state general fund appropriation for the state Department of Health to $20.7 million, although Health Department officials say they need $30 million just to meet basic needs.  Only Montana, Nevada, New Hampshire, North Dakota and South Dakota spend less on their public health budgets than Mississippi. All had smaller populations.<ref name=feared/>
+
 
+
The Mississippi House voted Feb. 13, 2012, to change the state budget so that any lawmaker who wants to add money to a program must cut that same amount from other programs.<ref>[http://www.clarionledger.com/article/20120213/NEWS/120213023/Miss-House-votes-alter-budget-process-?odyssey=tab|topnews|text|Home The Clarion Ledger "Miss. House votes to alter budget process" Feb. 13, 2012]</ref>
+
 
+
'''Governor's Proposed Budget'''
+
 
+
Gov. Bryant proposed a FY2013 state budget that can be found online/ <ref>[http://www.governorbryant.com/wp-content/uploads/2012/01/Govenor_Phil%20Bryant_FY2013_EBR.pdf Governor's Proposed FY 2013 Budget]</ref>
+
 
+
The governor's proposed budget initially cut funding to state agencies by 5.5 percent  On March 27, 2012, however, the governor revised his proposed budget in light of increased revenue projections and he called for a 1.9 percent cut to agencies.  He also proposed an extra $3 million for the Mississippi Highway Patrol and another $31.5 million for Medicaid.<ref>[http://www.clarionledger.com/article/20120328/NEWS010504/203280341/Gov-revises-his-budget?odyssey=mod|newswell|text|Home|p The Clarion Ledger "Gov. revises his budget" March 27, 2012]</ref>
+
 
+
It had no new taxes and sets aside two percent of the state's revenue for the "rainy day" fund.  It cuts 5.5% to state agencies.  The budget recommendations were based on a $5.49 billion state budget for fiscal 2013 and include $4.56 billion in projected General Fund revenue. <ref name=recommendations>[http://www2.wjtv.com/news/2012/jan/31/gov-bryant-budget-recommendations-ar-3148688/ WJTV.com "Gov. Bryant Budget Recommendations" Jan. 31, 2012]</ref>
+
 
+
Highlights of the Governor's proposed budget include:<ref name=recommendations/><ref>[http://www.commercialappeal.com/news/2012/feb/01/bryant-budget-lops-55/ The Memphis Commerical Appeal "Mississippi Gov. Bryant's budget lops 5.5%" Feb. 1, 2012]</ref>
+
*fully fund the Mississippi Adequate Education Program at $2.02 billion, but $72.9 million of that amount would have to come from local school district reserves;
+
*$763 million for Medicaid, the same rate at which it was funded in FY2012, although Center for Medicaid Services projects 36,000 new eligible enrollees which the governor said would work under a fee-for-service system that would save money and be more efficient than the current system.;
+
*$26.9 million to financial aid for community colleges;
+
* selling the state jet to generate $2 million
+
 
+
Lt. Gov. and Gov-elect [[Phil Bryant|Phil Bryant]] said he expects state departments and agencies to ask for $1 billion worth of new spending in FY2013. Gov. [[Haley Barbour|Haley Barbour]] would present his executive budget proposal in November 2011.<ref>[http://www.commercialappeal.com/news/2011/sep/20/departments-make-funding-pitches/ The Memphis Commercial Appeal "Mississippi state departments make funding pitches" Sept. 20, 2011]</ref>
+
 
+
==Fiscal Year 2012 State Budget==
+
* '''See past [[Archived Mississippi state budgets|state budgets]]'''
+
 
+
The Mississippi state budget for FY2012 can be found online.<ref>[http://www.dfa.state.ms.us/Offices/OBFM/Forms/FY2012Budget.pdf Mississippi State Budget for FY 2012]</ref>
+
 
+
Lawmakers approved a FY 2012 General Fund budget of $5.5 billion,<ref name=jackson>[http://www.clarionledger.com/article/20110921/NEWS/109210339/State-agencies-seek-big-budget-hikes?odyssey=tab|topnews|text|Home The Jacskon Clarion Ledger "State agencies seek big budget hikes" Sept. 20, 2011]</ref> which was 2.7% larger than the FY2011 appropriated budget.<ref>[http://www.dfa.state.ms.us/Offices/OBFM/OBFM.htm Mississippi Department of Finance and Administration "Calculated Funds Available for Funding Fiscal Year 2012 Budget" May 5, 2011]</ref>  The increase comes despite the fact that the state would receive $200 million less in federal money.<ref name=frugality>[http://www.commercialappeal.com/news/2011/dec/02/frugal-spending-urged-for-state/ The Memphis Commercial Appeal "Barbour urges frugality for state" Dec. 2, 2011]</ref>
+
 
+
The end of FY2012, tax collections were $250 million, or 5.5 percent, higher than expectations.<Ref>[http://www.clarionledger.com/article/20120717/OPINION/207170307/Analysis-State-revenue-collections-up-no-joy?odyssey=mod|newswell|text|Opinion|p The Clarion Ledger "Analysis: State revenue collections up but no joy" July 16, 2012]</ref>
+
 
+
General Fund appropriations and reappropriations made by the legislature for FY2012 total $5,501,390,060. The legislature also appropriated $14,445,670,447 from special Fund sources and reappropriations including Federal Funds, Budget Contingency Funds, Educational Enhancement Funds, Health Care Expendable Funds and Tobacco Control program Funds for the operation of all agencies and functions during FY2012. The FY 2012 General Fund budget was 2.7% more than the Fiscal Year 2011 appropriated budget.<ref>[http://www.dfa.state.ms.us/Offices/OBFM/OBFM.htm Mississippi Department of Finance and Administration "Calculated Funds Available for Funding Fiscal Year 2012 Budget" May 5, 2011]</ref>
+
 
+
Gov. Barbour said that the state was on track to had about $400 million in various reserve funds at the concusion of FY2012, and he opposed a House plan to combine $56.3 million from financial reserves  with $122.6 million from an unanticipated Medicaid surplus to help pay for unspecified programs.<ref name=drain>[http://www.bloomberg.com/news/2011-02-04/barbour-to-legislature-don-t-drain-cash-reserves.html Bloomberg "Barbour to Legislature: Don't drain cash reserves" Feb. 4, 2011]</ref>
+
 
+
 
+
===Governor's proposed FY2012 state budget===
+
Gov. Haley Barbour's FY2012 $5.5 billion budget recommendation<ref name=sign>[http://www.stateline.org/live/details/story?contentId=529228 Stateline.org "Mississippi budget proposal: Sign of those to come? " Nov. 16, 2010]</ref> calls for an average 8% budget cut in light of a $634 million structural deficit. <Ref name=plan>[http://www.clarionledger.com/article/20101116/OPINION01/11160324/Budget-Barbour-plan-brings-more-cuts The Clarion Ledger "Budget: Barbour plan brings more cuts" Nov. 16, 2010]</ref>  Barbour explained that the cuts were necessary due to the end of federal stimulus funds in FY 2012, sluggish revenue collections and an increased demand for Medicaid.<ref name=plan/>  The proposed budget reduces Medicaid reimbursement rates.<ref name=sign/> Cuts include less funding for public television, public libraries and community college sports.  Barbour's budget also includes the consolidation of three historically colleges<ref name=sign/> and reducing the number of school districts by a third.<ref>[http://www.clarionledger.com/article/20101116/NEWS/11160340/Barbour+spreads+pain+in+proposed+cuts The Clarion Ledger "Mississippi governor spreads the pain in proposed budget cuts" Nov. 16, 2010]</ref>
+
 
+
The proposed budget raises no taxes or fees.<ref name=sign/>  The proposal includes no annual pay raises for teachers.<ref name=sign/> Barbour's proposed budget maintains $185 million in reserves.<ref name=plan/>
+
 
+
==Budget transparency==
+
 
+
'''Mississippi''' had a statewide, official spending database online.  The Mississippi House Bill 101 (2008), Mississippi Accountability and Transparency Act mandated the creation of such a website.<ref>[http://www.ntu.org/main/press.php?PressID=1006&org_name=NTU ''National Taxpayers Union'', "Nation's Largest Taxpayer Group Applauds Mississippi for Passing Spending Transparency Legislation," April 17, 2008]</ref>  The state had also launched the  State of Mississippi Management and Reporting System.<ref>[https://merlin.state.ms.us/merlin/merlin.nsf/Navigation?OpenForm&Public State of Mississippi Management and Reporting System]</ref>
+
 
+
Art. 4, Sec. 59 of the Mississippi state constitution provides that a bill must be read by title on three different days, dispensable by 2/3 of originating House; Read in full immediately before vote on final passage
+
 
+
===Government tools===
+
 
+
The following table was helpful in evaluating the level of transparency provided by a state spending and transparency database:
+
 
+
{|style="width:100%" class=wikitable
+
|+ '''Criteria for evaluating spending databases'''
+
!State Database!![[Criteria for evaluating databases|Searchability]]!![[Criteria for evaluating databases|Grants]]!![[Criteria for evaluating databases|Contracts]]!![[Criteria for evaluating databases|Line Item Expenditures]]!![[Criteria for evaluating databases|Dept/Agency Budgets]]!![[Criteria for evaluating databases|Public Employee Salary]]
+
 
|-
 
|-
|align=center|[https://www.transparency.mississippi.gov/home.php Mississippi Transparency]||{{Yes (Sunshine Review)}}||{{Yes (Sunshine Review)}}||{{Yes (Sunshine Review)}}||{{Yes (Sunshine Review)}}||{{Yes (Sunshine Review)}}||{{partial}}
+
! style="background-color:#444; color: white;" |State
|}
+
! style="background-color:#444; color: white;" |2014
:: ''See also: [[Evaluation of Mississippi state website]]''
+
! style="background-color:#444; color: white;" |2013
*Mississippi Transparency provides salary and benefit totals by agency, but did not provide individual employee salary details.<Ref>[https://www.transparency.mississippi.gov/workforce.php Mississippi Transparency Workforce]</ref>
+
! style="background-color:#444; color: white;" |2012
 
+
! style="background-color:#444; color: white;" |2011
===Multi-Measure Budget Transparency Profile===
+
! style="background-color:#444; color: white;" |2010
 
+
! style="background-color:#444; color: white;" |2009
The Institute of Government and Public Affairs at the University of Illinois created a multi-measure transparency profile for Mississippi, which measures state transparency as of September 2011 using indicators from a range of organizations.  These indicators measure both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presents four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.<ref>[http://igpa.uillinois.edu/ Institute of Government and Public Affairs]</ref><ref> [http://igpa.uillinois.edu/system/files/Mississippi_Profile_IGPA_093011.pdf University of Illinois Transparency Profile for Mississippi]</ref>
+
! style="background-color:#444; color: white;" |2008
 
+
! style="background-color:#444; color: white;" |2007
In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.<ref>[ [http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf University of Illinois 50 State Transparency Comparison]</ref><ref>[http://igpa.uillinois.edu/content/state-transparency-profiles University of Illinois State Transparency Profiles]</ref>
+
! style="background-color:#444; color: white;" |2006
 
+
! style="background-color:#444; color: white;" |2005
==Budget background==
+
! style="background-color:#444; color: white;" |2004
Mississipi's fiscal year runs July 1 to June 30. The Governor submits a recommended budget to the Legislature on November 15 of each year with an extended budget submission in January for a new Governor.<ref>[http://www.nasbo.org/Publications/PDFs/2008%20Budget%20Processes%20in%20the%20States.pdf ''National Association of Budget Officers'', "Budget Processes in the States," 2008]</ref>  The Governor must trim spending as mandated by Mississippi Code  §27-104-13, which requires the State Fiscal Officer to balance the budget when state revenue falls below estimates for the fiscal year.<ref>[http://www.gulfcoastnews.com/GCNnewsMoreStateBudgetCuts090309.htm ''Gulf Coast News'', "Falling State Revenues Demand Reductions in FY 2010 Budget," September 3, 2009]</ref>
+
 
+
The budget process in the state of Mississippi was a year long evolution. Officially beginning in May state agencies prepare requests before submitting them to the Governor for consideration in October. But before submitting a recommended budget the [[Governor]] first consults a group composed of the state economist, the state fiscal officer, the state treasurer, the chairman of the state tax commission, and the director of the legislative budget office. The group provides an estimated revenue forecast for the upcoming fiscal year based on current economic indicators and the economy's growth.<BR>
+
On December 15 the legislative budget committee submits the balanced budget recommendation to the [[Mississippi_Legislature|Legislature]].<BR>
+
 
+
===Budget figures===
+
The following table provides a history of Mississippi's expenditures and gross domestic product (GDP).
+
{| class="wikitable"
+
 
|-
 
|-
! Fiscal Year
+
| '''[[Mississippi state budget|Mississippi]]'''||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA
! Expenditures (billions)
+
! GDP (billions)
+
 
|-
 
|-
|2000
+
| '''[[Alabama state budget|Alabama]]'''||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA
|$15.4 <ref name="Budget">[http://www.usgovernmentspending.com/Mississippi_state_spending.html ''US Government Spending'',"Mississippi State and Local spending," retrieved February 27,2009]</ref>
+
|$64.3 <ref name="Budget"/>
+
 
|-
 
|-
|2001
+
| '''[[Arkansas state budget|Arkansas]]'''||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA
|$16.3 <ref name="Budget"/>
+
|$66.0<ref name="Budget"/>
+
 
|-
 
|-
|2002
+
| '''[[Louisiana state budget|Louisiana]]'''||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA||style="background-color:#FDF036" | AA-||style="background-color:#FDF036" | AA-||style="background-color:#FDAE36" | A+||style="background-color:#FC9595" | A||style="background-color:#FC9595" | A||style="background-color:#FC9595" | A||style="background-color:#FDAE36" | A+
|$17.3<ref name="Budget"/>
+
|$68.1 <ref name="Budget"/>
+
 
|-
 
|-
|2003
+
| '''[[Tennessee state budget|Tennessee]]'''||style="background-color:#07FA1B" | AA+||style="background-color:#07FA1B" | AA+||style="background-color:#07FA1B" | AA+||style="background-color:#07FA1B" | AA+||style="background-color:#07FA1B" | AA+||style="background-color:#07FA1B" | AA+||style="background-color:#07FA1B" | AA+||style="background-color:#07FA1B" | AA+||style="background-color:#07FA1B" | AA+||style="background-color:#AAFDB1" | AA||style="background-color:#AAFDB1" | AA
|$18.4 <ref name="Budget"/>
+
|$72.3 <ref name="Budget"/>
+
 
|-
 
|-
|2004
+
|-class="sortbottom"
|$19.5 <ref name="Budget"/>
+
| colspan="12" style="text-align:left;" | <small>'''Source''': [http://www.pewtrusts.org/en/research-and-analysis/blogs/stateline/2014/06/09/sp-ratings-2014 ''Stateline: The Daily News Service of The Pew Charitable Trusts'', "Infographic: S&P State Credit Ratings, 2001-2014," June 9, 2014].</small>
|$76.5 <ref name="Budget"/>
+
|}
 +
 
 +
==Federal aid to state budget==
 +
::''See also: [[Federal aid to budgets in the 50 states]]''
 +
The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.<ref name=federalaid>[http://factfinder2.census.gov/faces/tableservices/jsf/pages/productview.xhtml?pid=COG_2012_FIN009&prodType=table ''United States Census Bureau'', "State Government Finances: 2012," accessed February 24, 2014]</ref>
 +
 
 +
State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, [[Mississippi state budget#Federal aid to state budget|Mississippi]] received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, [[Alaska state budget#Federal aid to state budget|Alaska]] received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.<ref name=federalaid/>
 +
 
 +
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="4" align="center" style="background-color:#2b3773; color: white;" | Federal aid to state budgets in 2012
 
|-
 
|-
|2005
+
! valign="bottom" style="background-color:#444; color: white;" | State
|$20.0 <ref name="Budget"/>
+
! valign="bottom" style="background-color:#444; color: white;" | Federal aid as % of general revenue
|$79.5 <ref name="Budget"/>
+
! valign="bottom" style="background-color:#444; color: white;" | Total federal aid
 +
! valign="bottom" style="background-color:#444; color: white;" | National rank
 
|-
 
|-
|2006
+
| '''Mississippi''' || '''45.35%''' || '''$7,725,294,000''' || '''1'''
|$22.1 <ref name="Budget"/>
+
|$84.6 <ref name="Budget"/>
+
 
|-
 
|-
|2007
+
| [[Alabama state budget|Alabama]] || 36.50% || $8,112,509,000 || 11
|$24.9 <ref name=budget1>[http://www.usgovernmentspending.com/Mississippi_state_spending.html ''US Government Spending'',"Mississippi State and Local spending," retrieved April 20,2010]</ref>
+
|$987.7 <ref name=budget1/>
+
 
|-
 
|-
|2008
+
| [[Arkansas state budget|Arkansas]] || 34.47% || $5,900,988,000 || 21
|$28.0 <ref name=budget1/>
+
|$91.8 <ref name=budget1/>
+
 
|-
 
|-
|2009
+
| [[Louisiana state budget|Louisiana]] || 43.95% || $11,136,334,000 || 2
|$31.6* <ref name=budget1/>
+
|-
|$90.6* <ref name=budget1/>
+
| [[Tennessee state budget|Tennessee]] || 41.02% || $11,198,575,000 || 3
 
|-
 
|-
|2010
 
|$35.5**<ref name=budget1/>
 
|$92.9**<ref name=budget1/>
 
 
|}
 
|}
 +
 +
===Stimulus===
 +
Mississippi received $2.37 billion in federal stimulus funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery.gov'', "Stimulus Spending by State," accessed February 21, 2014]</ref>
  
*NOTE: The figures for FY 2009 were not yet finalized.
+
After [[Congress]] approved federal funds for the states on August 10, 2010, Governor [[Haley Barbour]] said that Mississippi would be forced to rewrite its budget to qualify for $98 million in education funds, moving at least $50 million into education spending from public safety and health. "There was no justification for the federal government hijacking state budgets," Barbour said.<ref>[http://www.reuters.com/article/idUSTRE67945S20100811 ''Reuters'', "House passes state aid bill; Obama signs into law," August 10, 2010]</ref> Mississippi also received between $150 and $130 million for Medicaid from the federal government under H.R. 1586, a $26 billion plan to give states money for Medicaid and education that President [[Barack Obama]] signed into law on August 10, 2010.<ref>[http://www.ffis.org/ ''Federal Fund Information for States'', “ARRA FMAP Extension and Education Jobs Fund Totals,” August 11, 2010]</ref>
**NOTE: Figures were estimated and won't be finalized until the end of the fiscal year 2010.
+
  
===FY 2010 budget figures===
+
==Budget transparency==
FY 2010 General Fund Budget:<ref>[http://www.dfa.state.ms.us/Offices/OBFM/Forms/FY2010Budget.pdf ''Joint Legislative Budget Committee'', "Budget FY 2010," July 20, 2009]</ref>
+
{| class="wikitable" style="float:right; margin:1em 1em 1em 1em; text-align:center; width:15%;"
{| {{table}}
+
! colspan="2" align="center" style="background-color:#2b3773; color: white;" | Transparency evaluation
| Total Funds Available||$4,905,884,250
+
 
|-
 
|-
| Total Appropriations||$4,905,884,250
+
! valign="bottom" style="background-color:#444; color: white;" |
 +
! valign="bottom" style="background-color:#444; color: white;" | Mississippi Transparency
 
|-
 
|-
| Projected Balance June 30, 2010||$0
+
|[[Criteria for evaluating databases|Searchability]] || {{Yes (Sunshine Review)}}
 
|-
 
|-
|  
+
|[[Criteria for evaluating databases|Grants]] || {{Yes (Sunshine Review)}}
|}
+
 
+
39%, $1.9 billion of the FY 2010 General Fund revenue was from sales tax and 31%, $1.5 billion from individual income taxes. Education makes up 62%, $2.9 billion of General Fund expenditures, $2.1 billion for K-12 and $820 million for postsecondary education.<ref>[http://www.dfa.state.ms.us/Offices/OBFM/Forms/FY2010Budget.pdf ''Joint Legislative Budget Committee'', "Budget FY 2010," July 20, 2009]</ref>
+
 
+
====General Fund Appropriations====
+
{|class=wikitable
+
|+FY2010 Compared with FY2009
+
!Agency
+
!Appropriations FY09
+
!Appropriations FY10
+
!% Increase or Decrease
+
!% Total FY10 Appropriation
+
 
|-
 
|-
|Legislative||$25,975,417 ||$25,699,726||-1.06%||0.54%
+
|[[Criteria for evaluating databases|Contracts]] || {{Yes (Sunshine Review)}}
 
|-
 
|-
|Judiciary and Justice||$61,781,166 ||$61,004,725 || -1.26% ||1.28%
+
|[[Criteria for evaluating databases|Line item expenditures]] || {{Yes (Sunshine Review)}}
 
|-
 
|-
|Executive and Administrative||$3,683,145 ||$3,512,117 || -4.64%|| 0.07%
+
|[[Criteria for evaluating databases|Dept./agency budgets]] || {{Yes (Sunshine Review)}}
 
|-
 
|-
|Fiscal Affairs||$98,100,908 ||$94,180,378 ||-4.00% ||1.98%
+
|[[Criteria for evaluating databases|Public employee salaries]] || {{partial}}
 
|-
 
|-
|Public Education||$2,258,445,881||$2,129,086,604 ||-5.73%|| 44.83%
+
|colspan="2"|<small>Date of last evaluation unknown.</small>
|-
+
|}
|Higher Education||$849,013,054 ||$819.950.820 ||-3.42%|| 17.27%
+
::''See also: [[Evaluation of Mississippi state website]] and [[Constitutional provisions regarding reading of bills]]''
 +
 
 +
An official, statewide spending database is available online. Mississippi House Bill 101 (2008), the Mississippi Accountability and Transparency Act, mandated the creation of such a website.<ref>[http://www.ntu.org/main/press.php?PressID=1006&org_name=NTU ''National Taxpayers Union'', "Nation's Largest Taxpayer Group Applauds Mississippi for Passing Spending Transparency Legislation," April 17, 2008]</ref> The state also launched the Management and Reporting System.
 +
 
 +
[[Article IV, Mississippi Constitution#Section 59|Article 4, Section 59 of the state constitution]] provides that a bill must be read by title on three different days (this provision is dispensable by a two-thirds vote of the house in which the bill originated). A bill must bead in full immediately before a vote on final passage.
 +
 
 +
The table to the right is helpful in evaluating the level of transparency provided by the state's spending database.
 +
 
 +
===Multi-measure budget transparency profile===
 +
The Institute of Government and Public Affairs at the University of Illinois created a multi-measure transparency profile for Mississippi, which measured state transparency as of September 2011 using indicators from a range of organizations.  These indicators measured both website transparency and other recognized facets of governmental transparency.  In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.<ref>[http://igpa.uillinois.edu/ ''Institute of Government and Public Affairs at University of Illinois'', "Home page," accessed February 21, 2014]</ref><ref name=allstates>[http://igpa.uillinois.edu/system/files/50_States_Transparency_Profiles.pdf ''Institute of Government and Public Affairs at University of Illinois'', "Budget Transparency Profiles - All 50 States," September 2011]</ref>
 +
 
 +
IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Mississippi tied for 33rd in the nation with 12 other states, earning four out of eight possible points.<ref name=allstates/>
 +
 
 +
{| class="wikitable" style="text-align:center; width:55%;"
 +
! colspan="2" align="center" style="background-color:#2b3773; color: white;" | Mississippi - IGPA score for budget process, contents and disclosure
 
|-
 
|-
|Public Health||$34,106,624 ||$31,790,911||-6.79% ||0.67%
+
! valign="bottom" style="background-color:#444; color: white;" | Budget transparency indicator
 +
! valign="bottom" style="background-color:#444; color: white;" | Yes or no?
 
|-
 
|-
|Hospitals and Hospital Schools||$264,528,980 ||$220,418,554 ||-16.68%|| 4.64%
+
| Performance measures || {{No (Sunshine Review)}}
 
|-
 
|-
|Agricultural and Economic Development||$112,619,372 ||$113,599,572 || +0.87% ||2.39%
+
| "Generally Accepted Accounting Principles" budget || {{Yes (Sunshine Review)}}
 
|-
 
|-
|Conservation||$55,301,770 ||$55,509,293 ||+0.38%|| 1.17%
+
| Multi-year forecasting || {{No (Sunshine Review)}}
 
|-
 
|-
|Corrections||$265,954,055 ||$263,071,632 ||-1.08%|| 5.54%
+
| Annual cycle || {{Yes (Sunshine Review)}}
 
|-
 
|-
|Social Welfare||$523,154.383 ||$401,973,805|| -23.16% ||8.46%
+
| Binding revenue forecast || {{Yes}}
 
|-
 
|-
|Veterans' Affairs||$95,453,092 ||$96,214,673 ||+ 0.80%|| 2.03%
+
| Legislative revenue forecast || {{No (Sunshine Review)}}
 
|-
 
|-
|Local Assistance|| $84,600,000 ||$84,150.000||-0.53%|| 1.77%
+
| Nonpartisan staff || {{Yes (Sunshine Review)}}
 
|-
 
|-
|Miscellaneous||$1,406,859 ||$1,457,411 ||+3.59%|| 0.03%
+
| Constitution or statutory tax/spend limitations || {{No (Sunshine Review)}}
 
|-
 
|-
|Debt Service||$289,547,871 ||$347,187,030 || +19.91%|| 7.31%
+
| '''TOTAL''' || '''4'''
 
|-
 
|-
|'''Total General Fund Appropriations (Recurring)'''||'''$5,023,672,577'''||'''$4,748,807,251'''|| '''-5.47%'''||'''100.00%'''
 
 
|}
 
|}
 +
In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.<ref name=allstates/>
 +
 +
===U.S. PIRG "Following the Money" report===
 +
{{Following the Money 2014 Report by State|State=Mississippi|Grade=C+|Score=79|Level=middling}}
  
 
==Accounting principles==
 
==Accounting principles==
 
::''See also: [[Mississippi government accounting principles]]''
 
::''See also: [[Mississippi government accounting principles]]''
The [[Mississippi State Auditor]] has audit reports published online.<ref>[http://www.osa.state.ms.us/index.htm ''Mississippi State Auditor Web site'', retrieved October 27, 2009]</ref> <ref>[http://www.osa.state.ms.us/list.asp audit reports]</ref>  
+
The [[Mississippi State Auditor]] publishes audit reports online.<ref>[http://www.osa.state.ms.us/index.htm ''Mississippi State Auditor'', "Home page," accessed October 27, 2009] ''([[dead link]])''</ref><ref>[http://www.osa.state.ms.us/list.asp ''Mississippi State Auditor'', "Audit Reports," accessed October 27, 2009] ''([[dead link]])''</ref>  
  
Mississippi also had the Joint Committee on Performance Evaluation and Expenditure Review (a standing committee created in 1973) to provide legislative oversight, which publishes online:<ref>[http://www.peer.state.ms.us/index.html ''Joint Committee on Performance Evaluation and Expenditure Review Web site'', retrieved October 27, 2009]</ref>
+
The Joint Committee on Performance Evaluation and Expenditure Review (a standing committee created in 1973) provides legislative oversight. The committee publishes the following reports and reviews online:<ref>[http://www.peer.state.ms.us/index.html ''Joint Committee on Performance Evaluation and Expenditure Review'', "Home page," accessed October 27, 2009]</ref>
 
*Performance evaluations
 
*Performance evaluations
 
*Investigations
 
*Investigations
 
*Expenditure reviews
 
*Expenditure reviews
  
The Institute for Truth in Accounting (IFTA) rates Mississippi “Tardy” in filing the state’s [[Comprehensive Annual Financial Report]] (CAFR) – The annual report of state and local governmental entities. IFTA rated 22 states timely, 22 states tardy, and 6 states as worst. IFTA did not consider Mississippi's CAFRs, and those of the other states, to be accurate representations of the state’s financial condition because the Generally Accepted Accounting Principles (GAAP) basis did not include significant liabilities for the pension plans and for other post employment benefits, such as health care.<ref>[http://truthinaccounting.org/news/listing_article.asp?section=451&section2=451&CatID=3&ArticleSource=567 ''Institute for Truth in Accounting'', “The Truth About Balanced Budgets—A Fifty State Study,” Page 35]</ref> Mississippi's CAFRs were published online by the Mississippi Office of the State Auditor. The Mississippi Department of Finance and Administration prepares the state CAFRs.<ref>[http://www.osa.state.ms.us/doc-list.asp?DocType=Comprehensive+Annual+Financial+Report&Year= CAFRs]</ref>
+
==Contact information==
 
+
Mississippi Office of Budget and Fund Management<br>
{| {{table}}
+
501 North West Street, Suite 1301-E<br>
| align="center" style="background:#f0f0f0;"|'''Credit Rating'''
+
Jackson, Mississippi 39201<br>
| align="center" style="background:#f0f0f0;"|'''Fitch'''
+
Telephone: 601-359-3402
| align="center" style="background:#f0f0f0;"|'''Moody's'''
+
| align="center" style="background:#f0f0f0;"|'''S&P'''
+
|-
+
| Mississippi<ref>[http://www.in.gov/ifa/files/StateCreditRatings.pdf ''State of Indiana'', “State Credit Ratings-as of June 24, 2009"]</ref>  ||AA||Aa3||AA<ref>[http://www.pewstates.org/projects/stateline/headlines/infographic-sp-state-credit-ratings-20012012-85899404785 Pew Stateline Infographic on State Credit Ratings. Accessed September 26, 2013]</ref>
+
|-
+
|
+
|}
+
 
+
==Stimulus==
+
Mississippi received $2.37 billion in federal stimulus funding between February 2009 and June 2013.<ref>[http://www.recovery.gov/Pages/default.aspx ''Recovery'', "Stimulus Spending by State"]</ref>
+
 
+
After Congress approved federal funds for the states on August 10, 2010, Gov. Haley Barbour said Mississippi would be forced to rewrite its budget to qualify for $98 million in education funds, moving at least $50 million into education spending from public safety and health.  "There was no justification for the federal government hijacking state budgets," Barbour said.<ref>[http://www.reuters.com/article/idUSTRE67945S20100811 Reuters "House passes state aid bill; Obama signs into law" August 10, 2010]</ref> Mississippi also received between $150 to $130 million for Medicaid from the federal government under H.R. 1586, a $26 billion plan to give states money for Medicaid and education that the President signed into law on August 10, 2010.<ref>[http://thomas.loc.gov/cgi-bin/query/D?c111:7:./temp/~c11109gS64:: H.R. 1586]</ref><ref>[http://www.ffis.org/ Federal Fund Information for States “ARRA FMAP Extension & Education Jobs Fund Totals” Aug. 11, 2010]</ref>
+
 
+
==Public Employees==
+
::''See also: [[Mississippi public employee salaries]] and [[Mississippi public pensions]]''
+
According to 2011 Census data, the state of Mississippi employed a total of 211,844 people.<ref name=census>[http://www2.census.gov/govs/apes/11stlms.txt 2011 Mississippi Public Employment U.S. Census Data]</ref> Of those employees, 176,827 were full-time employees receiving a net pay of $563.2 million per month and 35,017 were part-time employees paid $40.7 million per month.<ref name=census/>
+
  
 
==See also==
 
==See also==
 +
* [[Tax policy in Mississippi]]
 
* [[Mississippi government sector lobbying]]
 
* [[Mississippi government sector lobbying]]
 
* [[Mississippi public pensions]]
 
* [[Mississippi public pensions]]
 +
* [[Governor of Mississippi]]
 +
* [[Mississippi State Senate]]
 +
* [[Mississippi House of Representatives]]
 +
* [[Mississippi State Legislature]]
 +
* {{JP|Mississippi salaries and budgets}}
  
 
==External links==
 
==External links==
{{colbegin|2}}
 
 
*[http://www.statebudgetsolutions.org/state/detail/mississippi State Budget Solutions, Mississippi]
 
*[http://www.statebudgetsolutions.org/state/detail/mississippi State Budget Solutions, Mississippi]
*Model transparency legislation from the [[American Legislative Exchange Council]] was available [http://www.showmethespending.org/uploads/Taxpayer_Transparency_Act.pdf at this link.]
+
*Model transparency legislation from the [[American Legislative Exchange Council]] is available [https://web.archive.org/web/2/http://www.showmethespending.org/uploads/Taxpayer_Transparency_Act.pdf here]
 
*[http://www.mspolicy.org/index.php Mississippi Center for Public Policy]
 
*[http://www.mspolicy.org/index.php Mississippi Center for Public Policy]
*[http://uspolitics.einnews.com/news/mississippi-state-budget Mississippi government spending]
 
 
*[http://www.mississippiforward.org/ Mississippi Forward]
 
*[http://www.mississippiforward.org/ Mississippi Forward]
*[https://merlin.state.ms.us/merlin/merlin.nsf/Navigation?OpenForm&Public State of Mississippi Management and Reporting System]
+
*[https://web.archive.org/web/2/https://merlin.state.ms.us/merlin/merlin.nsf/Navigation?OpenForm&Public State of Mississippi Management and Reporting System]
{{colend (Sunshine Review)}}
+
  
==Additional reading==
+
===Additional reading===
* [http://www.governorbarbour.com/news/2010/jan/1.18.10stateofstatetext.html ''Gov. Haley Barbour'',"2010 State of the State Address," January 18, 2010]
+
*[http://uspirg.org/reports/usp/following-money-2014 ''U.S. PIRG'', "Report: Transparent & Accountable Budgets," April 8, 2014]
* [http://www.governorbarbour.com/news/2009/Jan/2009StateoftheState.htm ''Gov. Haley Barbour'',"2009 State of the State Address," January 13, 2009]
+
*[http://www.nytimes.com/2014/02/03/us/battles-loom-in-many-states-over-what-to-do-with-budget-surpluses.html?hp&_r=0 ''The New York Times'', "Battles loom in many states over what to do with budget surpluses," February 3, 2014]
 +
*[http://www.cbpp.org/cms/index.cfm?fa=view&id=3067 ''Center on Budget and Policy Priorities'', "Policy Basics: The ABCs of State Budgets," February 7, 2013]
 +
* [https://web.archive.org/web/2/http://www.governorbarbour.com/news/2010/jan/1.18.10stateofstatetext.html ''Gov. Haley Barbour'', "2010 State of the State Address," January 18, 2010]
 +
* [https://web.archive.org/web/2/http://www.governorbarbour.com/news/2009/Jan/2009StateoftheState.htm ''Gov. Haley Barbour'', "2009 State of the State Address," January 13, 2009]
  
 
==References==
 
==References==
Line 328: Line 417:
  
 
{{State budgets}}
 
{{State budgets}}
{{Mississippi (Sunshine Review)}}
+
{{Mississippi}}
  
 
[[category:Mississippi]]
 
[[category:Mississippi]]
 
[[Category:Budget information by state]]
 
[[Category:Budget information by state]]

Latest revision as of 13:36, 31 October 2014


Mississippi state budget

Flag of Mississippi.png
Budget calendar:  Annual
Current fiscal year:  2015
State credit rating:  AA (as of 2014)
Current governor:  Phil Bryant
Financial figures
GF expenses[1]:  $4.699 billion (estimated for FY 2013)
All funds expenses:  $19.417 (estimated for FY 2013)
Spending % change:  Green Arrow Up Darker.svg5.61%[2]
% from federal funding:  45.35%
State debt:  $54,686,815,000
Per capita state debt:  $18,321
Other state budgets
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Policypedia Budget Policy-logo-no background.png

Between fiscal year 2009 and fiscal year 2013, Mississippi's total expenditures increased by approximately $2.035 billion, from $17.382 billion in 2009 to $19.417 billion in 2013. This represents an 11.71 percent increase, outpacing the cumulative rate of inflation during the same period (9.06 percent, calculated using the Consumer Price Indices for January 2009 and January 2013).[3][4]

This page contains information about budget processes and policy issues in Mississippi, including:

  • a summary of the budget drafting process
  • trends in expenditures and revenues
  • current and past fiscal year budget developments
  • financial transparency measures

Budget process

The state operates on an annual budget cycle. The sequence of key events in the budget process is as follows:[5][6]

  1. Budget instruction guidelines are sent to state agencies in June of the year preceding the start of the new fiscal year.
  2. State agencies submit their budget requests to the governor in August.
  3. Agency and public hearings are held in September and October.
  4. The governor submits his or her proposed budget to the state legislature in November (this deadline is extended to January for a newly-elected governor).
  5. The legislature typically adopts a budget in March or April. The fiscal year begins July 1.

Mississippi is one of 44 states in which the governor has line item veto authority.[6]

The governor is legally required to submit a balanced budget proposal. Likewise, the legislature is legally required to pass a balanced budget.[6]

Expenditures

Definitions

Although each state executes its budget process differently, the National Association of State Budget Officers (NASBO) breaks down state expenditures into four general categories. This allows for comparisons among the 50 states. NASBO's categories are as follows:[7]

  • General fund: "The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state."[7]
  • Other funds: "Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds."[7]
  • Federal funds: "Funds received directly from the federal government."[7]
  • Bonds: "Expenditures from the sale of bonds, generally for capital projects."[7]

2013 expenditures

Breakdown of expenditures in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down expenditures for fiscal year 2013 (comparable figures from surrounding states are provided to give additional context).[7] Figures for all columns except "Per capita expenditures" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita expenditures" have not been abbreviated.

Total state expenditures, FY 2013 ($ in millions)[7]
State General fund Federal funds Other funds Bonds Total Per capita expenditures
Mississippi $4,699 $8,274 $5,660 $784 $19,417 $6,491.36
Alabama $6,897 $9,541 $7,490 $189 $24,117 $4,989.32
Arkansas $4,746 $6,189 $10,447 $203 $21,585 $7,293.77
Louisiana $8,156 $12,311 $8,791 $404 $29,662 $6,412.75
Tennessee $12,622 $13,055 $5,394 $382 $31,453 $4,841.92
Per capita figures are calculated by taking the state's total expenditures and dividing by the number of state residents according to United States Census estimates.[8]
Source: National Association of State Budget Officers

Expenditures by function

Breakdown of expenditures by function in FY 2012.
Source: National Association of State Budget Officers

State expenditures in Mississippi can be further broken down by function (elementary and secondary education, public assistance, etc.). Fiscal year 2012 data is included in the table below (information from neighboring states is provided for additional context). Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures by function, FY 2012 (as percents)[7]
State Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other**
Mississippi 16.9% 16.8% 5.8% 23.4% 1.8% 7.5% 27.7%
Alabama 20.9% 20.1% 0.2% 23.3% 2.5% 6.1% 27.0%
Arkansas 16.3% 16.2% 2.1% 21.4% 2.2% 5.8% 36.0%
Louisiana 18.4% 9.9% 0.6% 26.7% 2.9% 7.1% 34.4%
Tennessee 17.7% 12.8% 0.4% 30.7% 2.7% 6.4% 29.3%
Source: National Association of State Budget Officers
Note**: "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."[7]

Expenditure trends

From 2008 to 2012, elementary and secondary education spending fell by 3.40 percentage points, or 16.7 percent, as a share of the budget. During the same period, Medicaid expenditures rose by one percentage point, or 4.5 percent, as a share of the budget. The table below details changes in expenditures from 2008 to 2012.[7][9][10][11][12] Figures are rendered as percents, indicating the share of the total budget spent per category.

Expenditures from 2008 to 2012 (as percents)
Year Elementary and secondary ed. Higher ed. Public assistance Medicaid Corrections Transportation Other**
2012 16.9% 16.8% 5.8% 23.4% 1.8% 7.5% 27.7%
2011 14.8% 13.0% 4.6% 18.5% 1.5% 5.9% 41.7%
2010 17.1% 15.3% 0.2% 22.9% 1.8% 7.3% 35.4%
2009 19.0% 16.6% 0.2% 26.4% 2.1% 7.9% 27.9%
2008 20.3% 16.8% 0.2% 22.4% 2.2% 8.7% 29.4%
Change in % -3.40% 0.00% 5.60% 1.00% -0.40% -1.20% -1.70%
Source: National Association of State Budget Officers
Note**: "Other" expenditures include "Children's Health Insurance Program (CHIP), institutional and community care for the mentally ill and developmentally disabled, public health programs, employer contributions to pensions and health benefits, economic development, environmental projects, state police, parks and recreation, housing and general aid to local governments."[7]

Revenues

2013 revenues

Breakdown of general fund revenue sources in FY 2013.
Source: National Association of State Budget Officers

The table below breaks down general fund revenues by source in fiscal year 2013 (comparable figures from surrounding states are also provided to give additional context).[7] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, FY 2013 ($ in millions)[7]
State Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
Mississippi $1,887 $1,480 $463 $145 $763 $4,738 $1,583.98
Alabama $1,945 $3,104 $376 $2 $1,887 $7,314 $1,513.12
Arkansas $2,125 $3,144 $431 $39 $475 $6,214 $2,099.77
Louisiana $2,853 $2,685 $340 $386 $1,839 $8,103 $1,751.82
Tennessee $6,643 $126 $1,083 $0 $3,551 $11,403 $1,755.39
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates for 2013.[8]
Source: National Association of State Budget Officers

Revenue trends

The table below details the change in revenue sources in the general fund from 2009 to 2013.[7][9] Figures for all columns except "Per capita revenue" are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000). Figures in the column labeled "Per capita revenue" have not been abbreviated.

Revenue sources in the general fund, Mississippi ($ in millions)[7][9]
Year Sales tax Personal income tax Corporate income tax Gaming tax Other taxes and fees Total Per capita revenue**
2013 $1,887 $1,480 $463 $145 $763 $4,738 $1,583.98
2012 $1,855 $1,489 $505 $152 $767 $4,768 $1,596.54
2011 $1,791 $1,383 $448 $147 $732 $4,501 $1,511.47
2010 $1,781 $1,340 $403 $155 $818 $4,497 $1,514.12
2009 $1,922 $1,475 $422 $172 $739 $4,730 $1,602.31
Change in % -1.82% 0.34% 9.72% -15.70% 3.25% 0.17% -1.14%
Per capita figures are calculated by taking the state's total revenues and dividing by the number of state residents according to United States Census estimates.[8][13]
Source: National Association of State Budget Officers

State budgets by year

Fiscal year 2015

DocumentIcon.jpg See budget bill: Budget Summary for Fiscal Year 2015

Governor Phil Bryant announced his fiscal year 2015 budget proposal on November 13, 2013. Under the governor's proposal, total state source pending for fiscal year 2015 would have equaled approximately $6.1 billion, a 4.8 percent increase over fiscal year 2014.[14]

In April 2014, Bryant signed into law the fiscal year 2015 budget. The enacted budget totaled $6.1 billion and represented a 4.24 percent increase over fiscal year 2014.[14]

Fiscal year 2014

In Mississippi, the state legislature does not pass a single appropriations bill, but rather a series of appropriations bills that together comprise the state's budget.[15] Appropriations for fiscal year 2014 (including references to specific appropriations bills) can be accessed here.

Fiscal year 2013

See also: Mississippi state budget (2012-2013)

Fiscal year 2012

See also: Mississippi state budget (2011-2012)

Fiscal year 2011

See also: Mississippi state budget (2010-2011)

Fiscal year 2010

See also: Mississippi state budget (2009-2010)

Historical spending

State budget historical spending below was compiled by the National Association of State Budget Officers. Figures reflect the reported "Total Expenditures" in Table 1. Figures for all columns are rendered in millions of dollars (for example, $2,448 translates to $2,448,000,000).[7][10]

Historical state budget spending in Mississippi ($ in millions)
Fiscal year General Fund Other funds Federal funds Bonds Budget totals
Total % of Budget Total % of Budget Total % of Budget Total % of Budget
2011-2012 $4,495 24.4% $5,593 30.4% $7,945 43.2% $353 1.9% $18,386
2010-2011 $4,367 23.8% $5,325 29% $8,401 45.8% $267 1.5% $18,360
2009-2010 $4,454 19.6% $5,776 25.4% $12,109 53.2% $419 1.8% $22,758
Averages: $4,438.67 22% $5,564.67 28% $9,485 48% $346.333 2% $19,834.67
General Fund: The predominant fund for financing a state’s operations. Revenues are received from broad-based state taxes. However, there are differences in how specific functions are financed from state to state.
Other funds: Expenditures from revenue sources that are restricted by law for particular governmental functions or activities. For example, a gasoline tax dedicated to a highway trust fund would appear in the “Other funds” column. For Medicaid, other state funds include provider taxes, fees, donations, assessments, and local funds.
Federal funds: Funds received directly from the federal government.
Bonds: Expenditures from the sale of bonds, generally for capital projects.

State debt

According to a January 2014 report by the nonprofit organization State Budget Solutions, Mississippi had a state debt of over $54 billion. Its state debt per capita was $18,321. The report revealed that state governments faced a combined $5.1 trillion in debt, 33 percent of annual gross state product. The obligation amounts to $16,178 per capita in the nation. A bulk of the state debt -- 79 percent -- was linked to unfunded public pensions.[16][17]

Total state debt in Mississippi[18]
Type Totals U.S. rank
Total state debt $54,686,815,000 26
Per capita debt $18,321 14
State and other fund expenditures $10,088,000,000 12

Public pensions

See also: Mississippi public pensions and Mississippi public employee salaries

A 2012 report from the Pew Center on the States noted that Mississippi's pension system was funded at 64 percent at the close of fiscal year 2010, well below the 80 precent funding level experts recommend. Consequently, Pew designated the state's pension system as cause for "serious concern."[19]

Taken together, the funding ratio for the state's pension systems decreased from 73.48 percent in fiscal year 2007 to 57.89 percent in fiscal year 2012, a decrease of 15.59 percentage points, or 21.2 percent. Likewise, unfunded liabilities increased from over $7.3 billion in fiscal year 2007 to more than $14.8 billion in fiscal year 2012.[20][21]

Credit ratings

See also: State credit ratings

Credit rating agencies, such as Standard and Poor's, assign grades to states that take into account a state's ability to pay debts and the general health of the state's economy. Generally speaking, a higher credit rating indicates lower interest costs on the general obligation bonds states sometimes sell to investors in order to finance large-scale undertakings (e.g., road construction and other public works projects). This is turn results in lower interest costs, thereby lowering the cost to taxpayers.[22][23]

The table below lists the Standard and Poor's credit ratings for Mississippi and surrounding states from 2004 to 2014. Standard and Poor's grades range from AAA, the highest available, to BBB, the lowest.[24]

State credit ratings, 2004 to 2014
State 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004
Mississippi AA AA AA AA AA AA AA AA AA AA AA
Alabama AA AA AA AA AA AA AA AA AA AA AA
Arkansas AA AA AA AA AA AA AA AA AA AA AA
Louisiana AA AA AA AA AA- AA- A+ A A A A+
Tennessee AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA+ AA AA
Source: Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2014," June 9, 2014.

Federal aid to state budget

See also: Federal aid to budgets in the 50 states

The chart below notes how much of the state’s general revenues come from the federal government. Figures were calculated by dividing each state’s federal intergovernmental revenue into its general revenue. The number in the rightmost column indicates the state's ranking in relation to the rest of the nation (e.g., if "1," the state receives the highest percentage of federal funding in the nation). Figures from neighboring states are included to provide additional context.[25]

State governments receive aid from the federal government to fund a variety of joint programs, such as Medicaid. Federal aid varies considerably from state to state. For example, Mississippi received approximately $7.7 billion in federal aid in 2012, which accounted for more than 45 percent of the state's general revenues. By contrast, Alaska received roughly $2.9 billion in federal aid in 2012, just under 20 percent of the state's general revenues.[25]

Federal aid to state budgets in 2012
State Federal aid as % of general revenue Total federal aid National rank
Mississippi 45.35% $7,725,294,000 1
Alabama 36.50% $8,112,509,000 11
Arkansas 34.47% $5,900,988,000 21
Louisiana 43.95% $11,136,334,000 2
Tennessee 41.02% $11,198,575,000 3

Stimulus

Mississippi received $2.37 billion in federal stimulus funding between February 2009 and June 2013.[26]

After Congress approved federal funds for the states on August 10, 2010, Governor Haley Barbour said that Mississippi would be forced to rewrite its budget to qualify for $98 million in education funds, moving at least $50 million into education spending from public safety and health. "There was no justification for the federal government hijacking state budgets," Barbour said.[27] Mississippi also received between $150 and $130 million for Medicaid from the federal government under H.R. 1586, a $26 billion plan to give states money for Medicaid and education that President Barack Obama signed into law on August 10, 2010.[28]

Budget transparency

Transparency evaluation
Mississippi Transparency
Searchability Y
600px-Yes check.png
Grants Y
600px-Yes check.png
Contracts Y
600px-Yes check.png
Line item expenditures Y
600px-Yes check.png
Dept./agency budgets Y
600px-Yes check.png
Public employee salaries P
Partial.png
Date of last evaluation unknown.
See also: Evaluation of Mississippi state website and Constitutional provisions regarding reading of bills

An official, statewide spending database is available online. Mississippi House Bill 101 (2008), the Mississippi Accountability and Transparency Act, mandated the creation of such a website.[29] The state also launched the Management and Reporting System.

Article 4, Section 59 of the state constitution provides that a bill must be read by title on three different days (this provision is dispensable by a two-thirds vote of the house in which the bill originated). A bill must bead in full immediately before a vote on final passage.

The table to the right is helpful in evaluating the level of transparency provided by the state's spending database.

Multi-measure budget transparency profile

The Institute of Government and Public Affairs at the University of Illinois created a multi-measure transparency profile for Mississippi, which measured state transparency as of September 2011 using indicators from a range of organizations. These indicators measured both website transparency and other recognized facets of governmental transparency. In addition, IGPA presented four unique indicators of non-transparency based on the observation that transfers or reassignments between general and special funds can obscure the true fiscal condition of a state.[30][31]

IGPA devised a budget transparency index based on information available from the National Association of State Budget Officers. Mississippi tied for 33rd in the nation with 12 other states, earning four out of eight possible points.[31]

Mississippi - IGPA score for budget process, contents and disclosure
Budget transparency indicator Yes or no?
Performance measures N
600px-Red x.png
"Generally Accepted Accounting Principles" budget Y
600px-Yes check.png
Multi-year forecasting N
600px-Red x.png
Annual cycle Y
600px-Yes check.png
Binding revenue forecast
{{{1}}}
Legislative revenue forecast N
600px-Red x.png
Nonpartisan staff Y
600px-Yes check.png
Constitution or statutory tax/spend limitations N
600px-Red x.png
TOTAL 4

In addition to the individual state profile, IGPA offers a 50-state comparison and profiles for other states.[31]

U.S. PIRG "Following the Money" report

See also: Following the Money 2014 Report

The U.S. Public Interest Research Group, a consumer-focused nonprofit organization based in Washington, D.C., released its annual report on state transparency websites in April 2014. The report, entitled "Following the Money," measured how transparent and accountable state websites are with regard to state government spending.[32] According to the report, Mississippi received a grade of C+ and a numerical score of 79, indicating that Mississippi was "middling" in terms of transparency regarding state spending.[32]

Accounting principles

See also: Mississippi government accounting principles

The Mississippi State Auditor publishes audit reports online.[33][34]

The Joint Committee on Performance Evaluation and Expenditure Review (a standing committee created in 1973) provides legislative oversight. The committee publishes the following reports and reviews online:[35]

  • Performance evaluations
  • Investigations
  • Expenditure reviews

Contact information

Mississippi Office of Budget and Fund Management
501 North West Street, Suite 1301-E
Jackson, Mississippi 39201
Telephone: 601-359-3402

See also

External links

Additional reading

References

  1. Refers to General Fund spending. Typically in state budgets the General Fund is spending that is most directly controlled by state legislators.
  2. This figure is derived by calculating the percent difference between the prior two years' spending levels according to the National Association of State Budget Officers.
  3. Bureau of Labor Statistics, "CPI Detailed Report Data for February 2014," accessed April 9, 2014
  4. InflationData.com, "Cumulative Inflation Calculator," February 28, 2014
  5. National Conference of State Legislatures, "State Experiences with Annual and Biennial Budgeting," updated April 2011
  6. 6.0 6.1 6.2 National Association of State Budget Officers, "Budget Processes in the States, Summer 2008," accessed February 21, 2014
  7. 7.00 7.01 7.02 7.03 7.04 7.05 7.06 7.07 7.08 7.09 7.10 7.11 7.12 7.13 7.14 7.15 National Association of State Budget Officers "State Expenditure Report, 2011-2013," accessed February 21, 2014
  8. 8.0 8.1 8.2 United States Census Bureau, "Annual Estimates of the Resident Population: April 1, 2010 to July 1, 2013," accessed February 26, 2014
  9. 9.0 9.1 9.2 National Association of State Budget Officers, "State Expenditure Report, 2009-2011," accessed February 24, 2014
  10. 10.0 10.1 National Association of State Budget Officers, "State Expenditures Report, 2010-2012," accessed February 24, 2014
  11. National Association of State Budget Officers, "State Expenditure Report, 2009," accessed February 24, 2014
  12. National Association of State Budget Officers, "State Expenditure Report, 2008," accessed February 24, 2014
  13. United States Census Bureau, "Vintage 2009: Annual Population Estimates," accessed February 26, 2014
  14. 14.0 14.1 National Association of State Budget Officers, "Summaries of Fiscal Year 2015 Proposed and Enacted Budgets," July 11, 2014
  15. Mississippi Legislative Budget Office, "Budget Process Cycle," accessed April 24, 2014
  16. State Budget Solutions, "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  17. Washington Examiner, "EXography: Unfunded public employee pensions drive state debts skyward," January 21, 2014
  18. State Budget Solutions "State Budget Solutions' Fourth Annual State Debt Report," January 8, 2014
  19. Pew Center on the States, "Widening Gap Update: Mississippi," June 18, 2012
  20. PERS of Mississippi, "2012 Comprehensive Annual Financial Report, Financial Section," accessed November 14, 2013
  21. PERS of Mississippi, "Report on the Annual Valuation of the Mississippi Municipal Retirement System, Prepared as of September 30, 2012," accessed November 14, 2013
  22. Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2012," July 13, 2012
  23. Bankrate, "The 6 states with the worst credit ratings," September 27, 2012
  24. Stateline: The Daily News Service of The Pew Charitable Trusts, "Infographic: S&P State Credit Ratings, 2001-2014," June 9, 2014
  25. 25.0 25.1 United States Census Bureau, "State Government Finances: 2012," accessed February 24, 2014
  26. Recovery.gov, "Stimulus Spending by State," accessed February 21, 2014
  27. Reuters, "House passes state aid bill; Obama signs into law," August 10, 2010
  28. Federal Fund Information for States, “ARRA FMAP Extension and Education Jobs Fund Totals,” August 11, 2010
  29. National Taxpayers Union, "Nation's Largest Taxpayer Group Applauds Mississippi for Passing Spending Transparency Legislation," April 17, 2008
  30. Institute of Government and Public Affairs at University of Illinois, "Home page," accessed February 21, 2014
  31. 31.0 31.1 31.2 Institute of Government and Public Affairs at University of Illinois, "Budget Transparency Profiles - All 50 States," September 2011
  32. 32.0 32.1 U.S. Public Interest Research Group, "Following the Money 2014 Report," accessed April 15, 2014
  33. Mississippi State Auditor, "Home page," accessed October 27, 2009 (dead link)
  34. Mississippi State Auditor, "Audit Reports," accessed October 27, 2009 (dead link)
  35. Joint Committee on Performance Evaluation and Expenditure Review, "Home page," accessed October 27, 2009