Local Improvement projects; require return of unexpended funds and earned interest.

Added specific deadlines requiring unexpended funds from Chapter 102, Laws of 2021 to be returned to the Department of Finance and Administration within 30 days if a memorandum of understanding has not been executed, or within 3 years of executing the agreement.

Added a new enforcement mechanism allowing the State Auditor to issue a certificate of noncompliance if a county or municipality fails to return required funds, which permits the Department of Revenue to withhold 10% of sales tax allocations until compliance is achieved.

Added extensive new funding allocations totaling over $100 million for hundreds of specific local projects including road repairs, fire stations, community centers, and infrastructure improvements across Mississippi counties and municipalities.

Modified the effective date and implementation timeline for fund return requirements, changing from a general 30-day deadline to specific conditions tied to execution of memoranda of understanding and project completion.

Added detailed definitions for fund transfer procedures, including specific fund numbers (Fund No. 6499C00000) and roles for the State Treasurer, State Fiscal Officer, and State Auditor in the fund return process.