Miss. Code Ann. § 37-41-7: Miss. Code Ann. § 37-41-7

The local school board is hereby authorized, empowered and directed to lay out all transportation routes and provide transportation for all school children who are entitled to transportation within their respective counties and school districts.

Any school district may, in the discretion of the school board, expend funds from any funds available to the school district, including the amounts derived from district tax levies, sixteenth section funds, and all other available funds, for the purpose of supplementing funds available to the school board for paying transportation costs not covered by total funding formula funds as provided in Sections 37-151-200 through 37-151-215 .