Miss. Code § 65-1-183
There is created in the State Treasury a special fund to be designated as the "2022 Infrastructure Match Fund," which shall consist of funds made available by the Legislature in any manner and funds from any other source designated for deposit into such fund. The fund shall be maintained by the State Treasurer as a separate and special fund, separate and apart from the General Fund of the state. Unexpended amounts remaining in the fund at the end of a fiscal year shall not lapse into the State General Fund, and any investment earnings or interest earned on amounts in the fund shall be deposited to the credit of the fund. Monies in the fund shall be used by the Department of Transportation, upon appropriation by the Legislature, to provide for funds necessary to match projected federal funds available through the following federal fiscal year from the annual Federal Highway Administration appropriations and from the supplemental Infrastructure Investment and Jobs Act (IIJA) appropriations. The Department of Transportation is authorized to transfer funds from the 2022 Infrastructure Match Fund to the department's agency support fund subject to the following provisions: The total amount of all such transfers shall not exceed the amount appropriated by the Legislature from the 2022 Infrastructure Match 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 department by that appropriation. The department shall document those transfers through a reconciliation with the Department of Finance and Administration.
Miss. Code § 65-1-183