Miss. Code § 65-1-179.1
There is created in the State Treasury a special fund to be designated as the "2022 Emergency Road and Bridge 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, for the purposes provided in Section 65-1-179. Of the monies expended under this section, it is the intention of the Legislature that the Department of Transportation be excluded from applying for use of funds in order to give preference to counties and municipalities.
Miss. Code § 65-1-179.1