Mississippi Code Title 33. Military Affairs § 33-15-511

(1) Funds appropriated for purposes of this act shall be deposited into COVID-19 Fund (Fund Number 6820174100) and the agency shall create separate internal order numbers for county emergency relief assistance funds, from which the agency shall disburse the funds to counties as authorized by this act as well as the municipality emergency relief assistance funds, from which the agency shall disburse the funds to municipalities authorized by this act.

(2) All monies shall be disbursed from the COVID-19 Fund described in subsection (1) of this section in compliance with the guidelines, guidance, rules, regulations and/or other criteria, as may be amended from time to time, of the United States Department of the Treasury regarding the use of monies from the Coronavirus Relief Fund established by the CARES Act.

(3) The use of funds allocated under this program shall be subject to audit by the United States Department of the Treasury's Office of Inspector General and the Mississippi Office of the State Auditor. Each county or municipality, or other entity or person receiving funds under this program, found to be fully or partially noncompliant with the requirements in this act, shall return to the state all or a portion of the funds received.