Miss. Code Ann. § 19-5-131: Miss. Code Ann. § 19-5-131

(1) The boards of supervisors of any county in the State are hereby authorized to directly allocate Local Fiscal Recovery Funds made available under the federal American Rescue Plan Act of 2021 to rural water associations, water supply districts, regional utility districts or regional utility authorities, and all other publicly constituted bodies which supply water, sewer, or storm water services to the people of the county for the purposes of funding water and sewer infrastructure projects.

(2) The boards of supervisors are further authorized to directly allocate such funds to incorporated municipalities for the purposes of funding water, sewer and storm water infrastructure projects.

(3) If the recipient association, district, authority or municipality serves customers in two (2) or more counties, the majority of water meters for the association, district, authority or municipality must be located in the county allocating such funds.