For purposes of this article, the following words shall have the meanings ascribed herein unless the context otherwise requires:
"Eligible expenditure" does not include expenses for the state share of Medicaid, damages covered by insurance, payroll or benefits expenses for employees whose work duties are not substantially dedicated to mitigating or responding to the COVID-19 public health emergency, expenses that have been or will be reimbursed under any federal program, such as the reimbursement by the federal government pursuant to the CARES Act of contributions by states to state unemployment funds, reimbursement to donors for donated items or services, workforce bonuses other than hazard pay or overtime, severance pay, legal settlements or any other expenditure determined to be ineligible by the agency.
Miss. Code § 33-15-503