Miss. Code Ann. § 65-11-51: Miss. Code Ann. § 65-11-51

All contracts for the construction of projects under the terms and provisions of Sections 65-11-39 through 65-11-59 shall be let and awarded by the board of supervisors in the manner and method now provided by law for the awarding of contracts for the improvement and construction of county roads and bridges. The cost and expense of the letting of such contracts shall be paid by the county, or from any funds provided for such purpose. In counties having sufficient equipment and labor, the boards of supervisors may build the roads and bridges in their respective districts or beats without the letting of contracts, and may pay for labor and material therefor out of any funds appropriated by the Legislature or otherwise made available to carry out the provisions of the aforesaid sections.