15 Miss. Code. R. 20-72-5.7.5
All ARPA RWAIG recipients shall maintain project accounts in accordance with generally accepted government accounting standards, as defined by the Guidelines of the Municipal Accounting and Audit Manual, as prescribed by the State Auditor's Office. Charges to the project account shall be properly supported, related to eligible construction costs, and documented by appropriate records. These project accounts shall be maintained as separate accounts.
All contracts for professional services, construction, equipment, and supplies shall include an access to audit clause which gives the Department and its representatives access to and the right to audit, inspect, copy and examine books, financial records and other documents relating directly to the receipt and disbursement of ARPA RWAIG funds.
15 Miss. Code. R. 20-72-5.7.5