Upon completion of the DWSIRLF audit (or if an audit is not performed, following final payment of DWSIRLF loan funds to the loan recipient, or upon expiration of any deadlines established by the loan agreement or the Department), the Department will transmit to the loan recipient a copy of the audit report, if performed, a final determination of allowable costs and payments due the loan recipient or repayments due the State, and a final loan agreement between the loan recipient, the Board, and, if applicable as established under state law, the State Tax Commission.
33 Miss. Code. R. 2-3.8.2