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STATE OF MISSISSIPPI STEVEN A PATTERSON State Auditor WILLIAM S JONES, CPA Director, Department of Audit ED P YARBOROUGH, CPA Director, Division of County Audits part3 docx

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part1 doc

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part1 doc
... Financial Statements 10 SUPPLEMENTAL INFORMATION 23 Schedule of Federal Financial Assistance 25 Reconciliation of Operating Costs of Solid Waste 26 SPECIAL REPORTS 27 Independent Auditor& apos ;s Report ... Standards 41 Independent Auditor& apos ;s Single Audit Opinion on Compliance with Specific Requirements Applicable to Major Federal Financial Assistance Programs 43 Independent...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part2 potx

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part2 potx
... construction are reflected as expenditures in Governmental Funds and the related assets are reported in the General Fixed Assets Account Group. All purchased fixed assets are stated at cost where historical records ... the Board of Supervisors of the county, using historical and anticipated fiscal data and proposed budgets submitted by the Sheriff and the Tax Assessor-Collector for his o...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part3 potx

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part3 potx
... State of Mississippi Legislature. PERS issues a publicly available financial report that includes financial statements and required supplementary information. That information may be obtained by ... County, Mississippi, contributes to the Public Employees' Retirement System of Mississippi (PERS), a cost-sharing, multiple-employer, defined benefit pension plan. PERS provi...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part4 pptx

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part4 pptx
... accepted accounting principles. We have also audited Jefferson Davis County, Mississippi& apos ;s compliance with requirements applicable to major federal financial assistance programs and have issued ... FINANCIAL ASSISTANCE PROGRAMS April 15, 1996 Members of the Board of Supervisors Jefferson Davis County, Mississippi We have audited the primary government financial statements of...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part5 pdf

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part5 pdf
... Professional Mass Water leak in roof caused the Appraisals ceiling to fall on maps used daily by the Tax Collector&apos ;s Office. OFFICE OF THE STATE AUDITOR STEVEN A. PATTERSON AUDITOR 3750 I-55 ... FEDERAL FINANCIAL ASSISTANCE PROGRAMS April 15, 1996 Members of the Board of Supervisors Jefferson Davis County, Mississippi We have audited the primary government financial...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part6 docx

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part6 docx
... Board of Supervisors Jefferson Davis County, Mississippi We have audited the primary government financial statements of Jefferson Davis County, Mississippi, as of and for the year ended September ... 364-2828 47 INDEPENDENT AUDITOR& apos ;S SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS April...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part1 pptx

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part1 pptx
... STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits JONES COUNTY, MISSISSIPPI Primary ... 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the accompanying primary government financial statem...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part2 pdf

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part2 pdf
... General Fixed Assets Account Group. All purchased fixed assets are stated at cost where historical records are available and at an estimated historical cost where no historical records exist. Donated ... budget. Accounting: The county& apos ;s budget is prepared principally on the cash basis of accounting. All appropriations lapse at year end and there are no encumbrances to budget becaus...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part3 docx

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part3 docx
... beneficiaries. Benefit provisions are established by state law and may be amended only by the State of Mississippi Legislature. JONES COUNTY Notes to Financial Statements For the Year Ended September ... September 30, 1995 22 (11) Lease Obligations. Capital. As Lessee: The following is an analysis of property leased under capital leases by major classes as of September 30, 1995...
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STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part4 pptx

STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits_part4 pptx
... Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Mississippi, as of and for the year ended September 30, 1995, and have issued our report ... PROGRAMS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Missis...
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