Miss. Code Ann. § 65-9-23: Miss. Code Ann. § 65-9-23

Such accounting controls and safeguards, including those already provided in this chapter, may be required of each board of supervisors as, in the discretion of the State Aid Engineer, may be deemed necessary; but general and uniform rules and regulations thereasto shall be first promulgated by said State Aid Engineer, only with the advice and approval of the State Auditor.