Miss. Code Ann. § 69-5-117

The board of supervisors of any of the counties composing the Mississippi Delta Livestock Fair Association, as provided by Section 69-5-115 , is authorized and empowered within its discretion to appropriate not exceeding fifteen hundred dollars per annum out of the general funds of such counties or as hereinafter provided for the purpose of maintaining and supporting the said Mississippi Delta Livestock Fair Association, and to aid in payment of premiums and awards given by livestock shows held by said association in said livestock district, and to help defray the expenses of such livestock shows; and any funds appropriated for the purpose herein provided may be appropriated by the board direct for the purpose herein mentioned, or the board may pay such funds direct to the directors of said livestock fair association, and said funds shall be used exclusively for the purpose herein mentioned; and if said funds are paid to the directors of said livestock fair association, then said funds shall be used exclusively by the directors of the livestock fair association for the purpose of maintaining and supporting the livestock fair association, and to aid in the payment of premiums and awards given by livestock shows held by said association in said district; and in the event said funds are appropriated and paid over to the directors of said association, it shall be the duty of said directors to keep a strict account of how such funds are used for that association, and they are hereby required to render to the board an itemized statement annually of all expenditures made by it under this section.