Miss. Code § 17-23-21
There is created in the State Treasury a special fund to be designated as the "Annual Fire Fund" to be administered by the Commissioner of Insurance. Monies in the fund, upon appropriation by the Legislature, may be used by the commissioner only for the purpose of his or her discretion in requesting the State Fiscal Officer, and notifying the Legislative Budget Office of such, to transfer funds from this fund to the Rural Fire Truck Fund, the Supplementary Rural Fire Truck Fund, the Municipal Fire Protection Fund and/or the County Volunteer Fire Department Fund; however, the commissioner shall request the State Fiscal Officer to transfer at least One Million Five Hundred Thousand Dollars ($ 1,500,000.00) annually to the Rural and Supplementary Rural Fire Truck Funds. Upon the request of the commissioner, the State Fiscal Officer shall transfer the requested amounts from the Annual Fire Fund to the Rural Fire Truck Fund, the Supplementary Rural Fire Truck Fund, the Municipal Fire Protection Fund and/or the County Volunteer Fire Department Fund. The total amount of all such transfers shall not exceed the amount appropriated by the Legislature from the Annual Fire Fund for the fiscal year in which the transfers are made, and those transfers shall not reduce the amount of the spending authority provided to the commissioner by that appropriation. The commissioner shall document those transfers through a reconciliation with the Department of Finance and Administration. The Annual Fire Fund shall consist of monies provided to it through the provisions of Section 83-34-4(6), and any monies which may be appropriated to it by the Legislature. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any interest earned on amounts in the fund shall be deposited to the credit of the fund.
Miss. Code § 17-23-21