Mississippi Code Title 27. Taxation and Finance § 27-104-153

(a) “Searchable website” means an Internet site that:

(b) “Agency” means a state agency, department, institution, board, commission, council, office, bureau, division, committee or subcommittee of the state. The term “agency” includes individual agencies and programs as well as multiple agencies whenever programs and activities involve more than one (1) agency. The term “agency” includes all elective offices in the executive, legislative and judicial branches of state government. The term “agency” does not include counties or municipalities.

(c) “Entity” or “recipient” means a corporation, association, union, limited liability company, limited liability partnership, grantee, contractor, county, municipality or other local government entity, or any other legal business entity, including a nonprofit entity. The term “entity” or “recipient” does not include an individual recipient of state public assistance.

(d) “Expenditure of state funds” means the disbursement or transfer of any funds, from any source or funds, whether appropriated or nonappropriated, from any agency. The term “expenditure of state funds” includes the expenditures from bond proceeds.

(e) “Funding action” means the transfer of funds from a state agency to another entity for a specific purpose. These would include subgranting of funds for specific purposes or the funding through bonds or other authority specific projects and actions.

(f) “Funding source” means the state account against which an expenditure is recorded.

(g) “State audit or report” means any audit or report issued by the State Auditor, Joint Legislative Committee on Performance Evaluation and Expenditure Review (PEER) or an executive body relating to the entity or recipient of funds or to the budget program or activity or agency.