Mississippi Administrative Code
Title 6 - Economic Development
Part 4 - Community Services
Chapter 1 - Small Municipal and Limited Population County Grant Program (SMLPC)
Rule 6-4-1.5 - Restrictions

SMLPC funds may not be used for working capital, for general expenditures, which would normally be covered under a local sponsor's general operation budget, or for project related soft costs such as administrative, engineering, architectural, inspection, legal, etc. . . expenses. SMLPC projects may not start prior to Grant Agreements being awarded. MDA will not pay for ad valorem taxes on any SMLPC projects. All contracts and purchases must be made in accordance with normal bid and purchase laws of a municipality or county.

Miss. Code Ann. § 57-1-18 (Rev. 2008)