Mississippi Code Title 43. Public Welfare § 43-43-5

All purchase of service contracts between the Department of Human Services or the Department of Child Protection Services and individuals, associations or corporations other than state agencies shall be for the reimbursement of actual costs incurred in providing services. However, the Department of Human Services or the Department of Child Protection Services, in accordance with policy established by either department, may advance one-twelfth ( 1/12 ) of the total estimated cost for providing services under the twelve-month contractual agreement, upon written request of a contractor, to give the contractor a better cash flow. Any funds so advanced shall be withheld from the contract reimbursement payments and in no case shall the final reimbursement payment to the contractor exceed the actual cost incurred in providing services. Any contractor receiving such advance payments shall be strictly liable to ensure that same is adjusted to actual cost, including repayment of excess cash advances if necessary, prior to the final closeout of the purchase of service contract.