Mississippi Code Title 47. Prisons and Prisoners; Probation and Parole § 47-5-323

(1) In order to carry out the provisions of Sections 47-5-301 through 47-5-327, the department is authorized to expend such monies out of appropriations from the Prison Industries Fund, as established by Section 47-5-66, as may be necessary to erect buildings, to improve existing facilities, to purchase equipment, to procure tools, supplies and materials, to purchase, install or replace equipment and otherwise to defray the necessary expenses incident to the employment of offenders as herein provided.

(2) All monies collected by the State Department of Corrections from the sale or disposition of articles and products manufactured or produced by penitentiary labor in accordance with the provisions of Sections 47-5-301 through 47-5-327 shall be forthwith deposited into the Prison Industries Fund authorized by subsection (1) of this section. The money so collected and deposited shall be used solely for the purchase of raw materials, manufacturing supplies, equipment, machinery and buildings used to carry out the purposes of Sections 47-5-301 through 47-5-327, to otherwise defray the necessary expenses incident thereto, including the employment of such necessary supervisory personnel as is unavailable in the inmate population. All expenditures from such fund shall be subject to the approval of the commissioner; provided, however, that such Prison Industries Fund shall never be maintained in excess of the amount necessary to carry out efficiently and properly the intentions of Sections 47-5-301 through 47-5-327.