Mississippi Code Title 37. Education § 37-9-33

(1) In employing and contracting with appointed superintendents, principals and licensed employees, the school board shall in all cases determine whether the amount of salary to be paid such superintendent, principals and licensed employees is in compliance with the provisions of this chapter and Section 37-19-7. No contract shall be entered into where the salary of a superintendent, principal or licensed employee is to be paid, in whole or in part, from the total funding formula funds provided in this act except where the statutory requirements as to the amount of such salary are fully met. Nothing herein shall be construed, however, to prohibit any school district from increasing the salaries of appointed superintendents, principals and licensed employees above the amounts fixed by Section 37-19-7. Provided further, that school districts are authorized, in their discretion, to negotiate the salary levels applicable to licensed employees employed after July 1, 2009, who are receiving retirement benefits from the retirement system of another state. Nothing herein shall be construed to prohibit any school district from complying with the school district employee furlough provisions of Section 37-7-308.

(2) Each school district shall provide an annual report to the State Department of Education on the number of licensed and nonlicensed employees receiving a salary from the school district who are also receiving retirement benefits from the Public Employees' Retirement System. This report shall include the name of the employee(s), the hours per week for which the employee is under contract and the services for which the employee is under contract. Said required annual report shall be in a form and deadline promulgated by the State Board of Education.