Miss. Code Ann. § 71-5-451

There is established as a special fund, separate and apart from all public monies or funds of this state, an Unemployment Compensation Fund, which shall be administered by the department exclusively for: (a) All contributions collected under this chapter; (b) Interest earned upon any monies in the fund; (c) Any property or securities acquired through the use of monies belonging to the fund; (d) All earnings of such property or securities; (e) All monies credited to this state's account in the Unemployment Trust Fund pursuant to the Social Security Act, 42 USCS, Section 1104 ; and (f) By way of reimbursement in accordance with Section 204 of the Federal-State Extended Unemployment Compensation Act of 1970 (84 Stat. 711). All monies in the fund shall be mingled and undivided.