Miss. Code Ann. § 51-13-131

To provide additional funds for the planning, undertaking, completing and maintenance of any special work or construction project in a county as part of the long range development of the Tombigbee River Valley Water Management District, the respective boards of supervisors may set aside, appropriate and expend moneys from the general fund which shall be placed in a depository of the district designated for such purpose as a special fund, and shall be used by the district for no other purpose.