Mississippi Code Title 65. Highways, Bridges and Ferries § 65-17-103

The road accountant shall attend all meetings of the board of supervisors, and shall at each regular meeting submit to said board an estimate of the amount of money required to pay the said labor employed on the said road and bridge work, transportation charges, and repair bills. Said board shall examine said estimate and shall set aside for the current month a fund to be known as the “road labor” fund, which sum shall be placed to the credit of the said fund in the county depository, subject to the order of the road accountant; and said road accountant shall use the said fund to pay off the said labor and all freight bills. At each regular meeting of the board of supervisors the road accountant shall make a report to the said board, showing all disbursements by him and proper receipts therefor. The board of supervisors shall carefully audit the said report, and if they shall find any payment or payments or any disbursements so made by the road accountant to be illegal or improper, said board may deduct any and all such payments from the salary of the road accountant, or they may cause suit to be filed on his bond for the recovery of any such sum so illegally or improperly paid out by the road accountant.