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This evaluation of procedures used by portable scale inspectors from the Office of the Motor Vehicle Comptroller attempted to determine the effectiveness of the enforcement of statutes pertaining to overweight vehicles on the highways of Mississippi. The report also evaluated control procedures exercised in the collection of fees levied by portable scale operators.
Widespread violations of Mississippi highway weight limits were occurring throughout the state, and enforcement of laws regulating load limits was inadequate. The Motor Vehicle Comptroller should be required to enforce the law, aided by the employment of additional inspectors. Statutes dealing with violations concerning load limits should be amended to include more severe penalties.
The report explored the use of change orders, required to effect minor changes in quantities, a change in design, the addition of pay items, and so on; and the use of supplemental agreements, used to modify plans or specifications necessary as work progresses. To determine the extent to which change orders and supplemental agreements were used, a sample was drawn from construction projects closed out in FY 1972 and FY 1973. Based on findings from examination of the sample construction projects, the PEER Committee recommended that the Highway Department establish and enforce specific guidelines for the use of change orders and supplemental agreements. Also recommended were major changes in procedures for the development of state estimates of construction costs.
A second area of concern was liquidated damages, amounts withheld from the contractor for each day the project falls behind the scheduled date of completion. A study of rates for liquidated damages was recommended, since present rates were inadequate to cover actual costs.
Additional recommendations were to increase the size of the department’s legal staff and to establish standard procedures for collection of overpayments to contractors.
At the request of the Comptroller at the Mississippi State Penitentiary, the PEER Committee reviewed the plan of accounting and security controls to be instituted in the operation of a new central warehouse. Existing and new facilities were reviewed in relation to essential control procedures. Recommended procedural policies for use at the penitentiary were outlined in detail in the report. Installation of the recommendations should provide the warehouse with accounting integrity and optimum protection for persons and property.
The report was read and adopted as a guide by management personnel at the penitentiary.
An examination of the administration and supervision of the construction of the Mississippi River Bridge at Vicksburg revealed problems which resulted from administrative deficiencies in the Highway Department. Adequate time was not scheduled in advance to review and revise contract plans, and portions of the contract that were unsatisfactory at the outset were not clarified. Also, the department relied heavily on the services of one consultant and disregarded the advice of its technical staff.
The Highway Department should develop and implement a schedule for preparation and review of plans and contracts for anticipated awards. Sound legal and technical advice should be regarded when construction contracts are amended. To prevent an individual from effecting an amendment without this advice, legislation should be enacted.
The concern of this report was the propriety and legality of the contract between the State Health Department and the Occupational Safety and Health Administration (OSHA), a division of the U.S. Department of Labor. The OSHA legislation was designed to eliminate occupational hazards by maintaining health and safety regulations for all places of commerce. The contract allowed the Health Department to assist in implementing the provisions of the Act.
The PEER Committee found that the contract lacked specific statutory sanction in Mississippi, and the Attorney General’s office stated that no legal authority for the contract existed. Furthermore, the agreement was contrary to the intent of the Mississippi Legislature. For these reasons, the Committee requested that the contract be canceled immediately.
Since the report, the State Board of Health ceased conducting OSHA inspections as of September 1, 1973. The State Health Officer made a formal request to the U.S. Department of Labor that the contract be canceled on September 1, 1973.
During an examination of the accounting procedures and financial control of the Mississippi State Highway Department, a departure from procedure was discovered in the construction project on the access road to Litton Industrial Facilities. This report detailed the project and terms of the contract.
As a result of the failure of Highway Department officials to establish guidelines for compensation of contractors, the L & A Contracting Company was overpaid by approximately $284,000. The contractor should have been notified immediately and restitution made. The Committee recommended that the Highway Commission authorize the Attorney General to file suit on behalf of the department to collect the overpayment, if necessary.
Since 1940 when Jackson was designated as the central depository for textbooks by the State Textbook Purchasing Board, the facilities of the School Book Supply Company had been used. The School Book Supply Company ordered its books from forty-four publishing companies approved by the Mississippi Textbook Purchasing Board. Additional services provided by the company were the storage, handling, and distribution of used state textbooks.
All procedures used by the company were examined closely and were found to be quite satisfactory. In fact, the State Textbook Depository of Mississippi often was used as a model for other states interested in the maintenance of state-owned depositories.
This report was the final in a series of studies on the treatment of excess cash by certain state officials. Previous studies may be found in report number 2, page 73.
The investment of excess cash by the State Depository Commission in custody of the State Treasurer was the focus of the study. Commission records from FY 1973 showed that approximately $31 million was idle cash. If the maximum of 90 percent (ceiling set by statute) of this idle cash had been invested in certificates of deposit at 4 percent interest, additional revenue of $1,240,000 would have been earned.
Not only did the PEER Committee recommend investing these funds, but the Committee also recommended that the State Depository Commission close all checking accounts in state banks outside of Jackson. The commission should have reduced the balances of its accounts in the four Jackson banks and invested money on hand in these accounts on a short-term basis. In addition, legislation to reduce funds allowed to remain idle and revision of procedures for the use of demand and time deposits were recommended.
Twenty-seven state government departments that function on a seven-hour work day were selected to determine the savings that could result from conversion to an eight-hour work day. Overtime hours were not taken into consideration. State departments that were open for business eight hours a day but in which employees work only seven hours a day on staggered work schedules were omitted.
The twenty-seven departments employed 1,431 persons at a cost of $1,109,733 per month (including employer costs). Conversion to an eight-hour work schedule would have reduced the number of employees by 12.5 percent at a savings of $138,700 per month, or $1,644,000 per year.
The Committee recommended implementation of an eight-hour work standard for all state government employees. Legislation should be adopted to provide for uniform working hours for all state government departments.
This report contains two of three studies conducted to determine whether state officials who had control over large amounts of money were investing surplus or idle funds prudently. Details of the third study may be found in report number 4, page 73.
The management of money in the Alcoholic Beverage Control Division of the State Tax Commission and the University of Mississippi Medical Center was the concern of this report. During the four-month test period from January 1, 1973, to April 30, 1973, both the ABC Division and the University Medical Center were found to have surplus cash. If these funds had been invested in 4 percent certificates of deposit, interest income of approximately $272,000 could have been earned.
Since the report, both parties have made arrangements to secure certificates of deposit for the investment of their excess cash.
Deficit financing of the Mississippi State Penitentiary in FY 1973 was the impetus for this study.
The organization and administration of personnel were reviewed in the report, and recommendations for improvement in this area were detailed. PEER auditors found deficiencies in the accounting systems and internal controls in the Farm Division, the Corrections Division (Book Bindery and Prisoners’ Fund), and the Service and Support Division. Recommended corrective measures were enumerated for each division.
In general, the PEER Committee recommended that the Penitentiary establish and maintain a well-planned control system for the provision of adequate reporting methods, accurate accounting, and proper planning and budgeting.