Mississippi Administrative Code
Title 15 - Mississippi Department of Health
Part 20 - Bureau of Public Water Supply
Subpart 72 - Public Water Supply
Chapter 5 - REGULATIONS GOVERNING AMERICAN RESCUE PLAN ACT RURAL WATER ASSOCIATIONS INFRASTRUCTURE GRANT PROGRAM
Subchapter 7 - Miscellaneous Requirements for ARPA RWAIG recipients
Rule 15-20-72-5.7.5 - ARPA RWAIG Recipient Accounting and Auditing Requirements

All ARPA RWAIG recipients shall maintain project accounts in accordance with generally accepted government accounting standards, as defined by the Guidelines of the Municipal Accounting and Audit Manual, as prescribed by the State Auditor's Office. Charges to the project account shall be properly supported, related to eligible construction costs, and documented by appropriate records. These project accounts shall be maintained as separate accounts.

All contracts for professional services, construction, equipment, and supplies shall include an access to audit clause which gives the Department and its representatives access to and the right to audit, inspect, copy and examine books, financial records and other documents relating directly to the receipt and disbursement of ARPA RWAIG funds.

House Bill 1421, 2022 Regular Session