EMSOF must be used for improvements in the Bureau of Emergency Medical Services regulated Emergency Medical Services and may not be used for operating expenses. All EMSOF funds must be expended or escrowed by the end of the local fiscal year in which the EMSOF funds were disbursed to the governmental unit. "Escrow" is defined as depositing the funds in an interest-bearing account in accordance with Miss. Code Ann. § 27-105-1, et seq. and applicable state fiscal and financial control regulations, said funds to be used only in accordance with the provisions of the EMSOF grant. No funds granted hereunder may be escrowed for more than three (3) years. All expenditures of funds from an EMSOF grant must be done in accordance with Mississippi purchasing and property accounting laws, rules, and regulations. A detailed justification for all EMSOF expenditures or funds escrowed, indicating their compliance with purchasing laws and regulations, as well as how they will improve local emergency medical services, must be provided.
15 Miss. Code. R. 12-31-9.3.1