Miss. Code § 69-27-205
It shall be the duty of said soil erosion committee to cooperate with the county agent in all matters pertaining to soil erosion work within the county, and with all agencies of the state or federal government engaged in the prevention of soil erosion; to assist the county agent, or any other agency, state or federal, in obtaining contracts from landowners for terracing and/or ditching of agricultural lands within the county; to recommend to the board of supervisors the purchase of proper machinery and supplies for ditching and terracing work, either or both; to approve in their discretion all contemplated purchases of such machinery by the board of supervisors, after bids have been received therefor and before contracts have been let by said board for the purchase thereof; to approve in their discretion all contracts or agreements made by the board of supervisors for the employment of labor to operate said machinery before the same shall become operative; to approve the rate which each landowner shall pay for the terracing and/or ditching of his land, to be included in the contract therefor, and to supervise the performance of all such contracts; to personally audit at least once each year the soil erosion fund or funds of the county; and to make recommendations to the board of supervisors pertaining to the administration of such fund, and the amount of taxes, if any, necessary to be levied to maintain the same. Nothing in this section contained shall apply to the purchase of machinery or the employment of labor except for soil erosion and ditching work hereunder.
Miss. Code § 69-27-205