STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH part3 doc
... STATE OF MISSISSIPPI
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
State Auditor
RAMONA HILL, CPA
Director, Financial and Compliance Audit Division
ED YARBOROUGH, CPA, CIA, CFE, CGFM
Director, ... STATEMENTS
3
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
INDEPENDENT AUDITOR& apos;S REPORT
ON
THE PRIMARY GOVERNMENT FINANCIAL STA...
... Events.
Justice Court Clerk Cassandra Price resigned on August 18, 1998. There is an ongoing investigation by the Office of the
State Auditor and the District Attorney=s Office concerning possible ... Perry and Greene Counties. Each of the counties appoints one member of the board
of directors, and the Governor of the State of Mississippi appoints o...
... Division
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OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
INDEPENDENT AUDITOR& apos;S REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER
FINANCIAL REPORTING BASED ON AN AUDIT OF THE
PRIMARY GOVERNMENT FINANCIAL ... matter of public record.
PHIL BRYANT RAMONA HILL, CPA
State Auditor Director, Financial and Compliance Audit Division...
... investigation by the
Office of the State Auditor and the District Attorney=s Office.
33
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
INDEPENDENT AUDITOR& apos;S REPORT ON COMPLIANCE WITH STATE
LAWS AND ... include the financial data of the county's component units. We conducted our audit in accordance with generally
accepted auditing...
... STATE OF MISSISSIPPI
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
State Auditor
RAMONA HILL, CPA
Director, Financial and Compliance Audit Division
ED YARBOROUGH, CPA, CIA, CFE, CGFM
Director, ... primary
government financial statements taken as a whole.
PHIL BRYANT RAMONA HILL, CPA
State Auditor Director, Financial and Complian...
... election of county officials. The
following officials are all part of the county legal entity and therefore are reported as part of the primary
government financial statements.
$ Board of Supervisors
$ ... immateriality,
the current portion of the liability was not estimated and reported in the Governmental Funds. Therefore, the
county's full liability in t...
... replace washed out or collapsed bridges on
the public roads of the county. As of September 30, 1997, the amount of outstanding general obligation bonded debt
was equal to 5.37% of the latest property ... Walthall and Wilkinson. The Jefferson County Board of
Supervisors appoints four of the 40 members of the board of directors. The county appropriated approxim...
... accepted auditing standards and
the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States.
Compliance
As part of ... matter of public record
and its distribution is not limited.
PHIL BRYANT RAMONA HILL, CPA
State Auditor Director, Financial and Compliance Audit Di...
... 39
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
INDEPENDENT AUDITOR& apos;S REPORT ON COMPLIANCE WITH STATE
LAWS AND REGULATIONS
April 22, 1998
Members of the Board of Supervisors
Jefferson ... standards and
the procedures prescribed by the State Auditor, and accordingly, included such tests of the accounting records and such
other auditing pro...
... to keep and preserve a complete and correct record of all proceedings and orders of the
board. As reported in the prior year audit report, several of the older minute books of the Board of
Supervisors ... gives the Office of the State Auditor the authority to
prescribe accounting systems. As reported in the prior year audit report, the legislative...