HANCOCK COUNTY TABLE OF CONTENTS FINANCIAL SECTION_part5 potx

41 HANCOCK COUNTY SUPPLEMENTAL INFORMATION 42 HANCOCK COUNTY (This page left blank intentionally) 43 HANCOCK COUNTY Schedule of Federal Financial Assistance For the Year Ended September 30, 1995 Catalog of Federal Federal Grantor/ Domestic Program Pass-through Grantor/ Assistance Pass-through or Award Federal Federal Program Title Number Grantor's Number Amount Revenue Expenditures Federal Financial Assistance - Primary Government U. S. Department of Housing and Urban Development - Community Planning and Development/ Passed-through the Governor's Office of Federal-State Programs/Department of Community Development - State of Mississippi Community development block grant 14.219 3-113A-023-PF-01 $ 250,000 $ 200,727 200,727 U. S. Department of Justice/ Passed-through the Department of Public Safety - Child victim assistance 5-1-94 to 4-30-95 16.575 93-DB-CX-0028 77,358 47,226 47,226 5-1-95 to 4-30-96 16.575 94-DB-CX-0028 47,935 9,264 9,264 Total U. S. Department of Justice 56,490 56,490 U. S. Department of Transportation - Federal Highway Administration/ Passed-through the Mississippi Department of Transportation Bridge inspection program 20.205 Not available 320 320 320 Total Primary Government 257,537 257,537 Federal Financial Assistance - Component Units Hancock County Human Resource Agency U. S. Department of Agriculture/ Passed-through the Mississippi Department of Education Child and adult care program 10.558 12-35-2831 20,662 20,622 20,622 44 Catalog of Federal Federal Grantor/ Domestic Program Pass-through Grantor/ Assistance Pass-through or Award Federal Federal Program Title Number Grantor's Number Amount Revenue Expenditures U. S. Department of Health and Human Services/Passed-through the Mississippi Department of Human Services Social services block grant Protective services 13.575 1993 CCDBG - 41,940 41,940 41,940 487-Q-231 JOBS child care 13.560 * 95-1 6,885 6,885 6,885 Title XX senior citizen home delivery meals 13.667 * 95-1 519 519 519 Transitional child care 13.021 * 95-1 28,467 28,467 28,467 Special programs for the aging Title III, Part B senior citizen center 13.633 * 95-1 54,793 54,793 54,793 Special programs for the aging Title III, Part C senior citizen congregate meals 13.635 * 95-1 501 501 501 Total U. S. Department of Health and Human Services 133,105 133,105 Total Hancock County Human Resource Agency 153,727 153,727 Hancock County Port and Harbor Commission U. S. Department of Federal Aviation Administration Airport improvements 20.106 DTFA06-94-A- 1,691,117 1,691,117 1,691,117 80203 Total Component Units 1,844,844 1,844,844 Total Federal Financial Assistance $ 2,102,381 2,102,381 * Federal financial assistance is received from South Mississippi Planning and Development District, which acts as the area's management agency on behalf of the Mississippi Department of Human Services. 45 HANCOCK COUNTY SPECIAL REPORTS 46 HANCOCK COUNTY (This page left blank intentionally) OFFICE OF THE STATE AUDITOR STEVEN A. PATTERSON AUDITOR 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 47 INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL STRUCTURE BASED ON AN AUDIT OF THE GENERAL PURPOSE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS July 15, 1996 Members of the Board of Supervisors Hancock County, Mississippi We have audited the general purpose financial statements of Hancock County, Mississippi, as of and for the year ended September 30, 1995, and have issued our report dated July 15, 1996. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. The management of Hancock County, Mississippi, is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition and that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles. Because of inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. In planning and performing our audit of the general purpose financial statements of Hancock County, Mississippi, for the year ended September 30, 1995, we obtained an understanding of the internal control structure. With respect to the internal control structure, we obtained an understanding of the design of relevant policies and procedures and whether they have been placed in operation, and we assessed control risk in order to determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide an opinion on the internal control structure. Accordingly, we do not express such an opinion. We noted certain matters involving the internal control structure and its operation that we consider to be reportable conditions under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the county's ability to record, process, summarize and report financial data consistent with the assertions of management in the general purpose financial statements. The reportable conditions noted during our consideration of the internal control structure are described in the accompanying "Schedule of Auditor's Findings and Recommendations." 48 We noted a certain matter involving the internal control structure and its operation that we have reported to the management of Hancock County, Mississippi, in our "Independent Auditor's Single Audit Report on the Internal Control Structure Used in Administering Federal Financial Assistance Programs" dated July 15, 1996, included within this document. This report is intended for the use of the management. This is not intended to limit the distribution of this report, which is a matter of public record. WILLIAM S. JONES, CPA Director, Department of Audit OFFICE OF THE STATE AUDITOR STEVEN A. PATTERSON AUDITOR 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 49 INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS July 15, 1996 Members of the Board of Supervisors Hancock County, Mississippi We have audited the general purpose financial statements of Hancock County, Mississippi, as of and for the year ended September 30, 1995, and have issued our report thereon dated July 15, 1996. We conducted our audit in accordance with generally accepted auditing standards; Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Circular A-128, Audits of State and Local Governments. Those standards and OMB Circular A- 128 require that we plan and perform the audit to obtain reasonable assurance about whether the general purpose financial statements are free of material misstatement. In planning and performing our audit for the year ended September 30, 1995, we considered the county's internal control structure in order to determine our auditing procedures for the purpose of expressing our opinion on the county's general purpose financial statements and not to provide assurance on the internal control structure. This report addresses our consideration of internal control structure policies and procedures relevant to compliance with requirements applicable to federal financial assistance programs. We have addressed policies and procedures relevant to our audit of the general purpose financial statements in a separate report dated July 15, 1996. The management of Hancock County, Mississippi, is responsible for establishing and maintaining an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in accordance with management's authorization and recorded properly to permit the preparation of general purpose financial statements in accordance with generally accepted accounting principles, and that federal financial assistance programs are managed in compliance with applicable laws and regulations. Because of inherent limitations in any internal control structure, errors, irregularities or instances of noncompliance may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. For the purpose of this report, we have classified the significant internal control structure policies and procedures used in administering its federal financial assistance programs in the following categories: General Requirements Political Activity Davis-Bacon Act Civil Rights Cash Management 50 Federal Financial Reports Administrative Requirements Specific Requirements Types of Services Matching, Level of Effort or Earmarking Reporting Monitoring Subrecipients Claims for Advances and Reimbursements Amounts Claimed or Used for Matching For all of the internal control structure categories listed above, we obtained an understanding of the design of relevant policies and procedures and determined whether they have been placed in operation, and we assessed control risk. During the year ended September 30, 1995, Hancock County, Mississippi, had no major federal financial assistance programs and expended 78 percent of its total federal financial assistance under its nonmajor federal financial assistance program: Community development block grant. We performed tests of controls, as required by OMB Circular A-128, to evaluate the effectiveness of the design and operation of internal control structure policies and procedures that we considered relevant to preventing or detecting material noncompliance with specific requirements, general requirements and requirements governing claims for advances and reimbursements and amounts claimed or used for matching that are applicable to the aforementioned nonmajor federal financial assistance program. Our procedures were less in scope than would be necessary to render an opinion on these internal control structure policies and procedures. Accordingly, we do not express such an opinion. We noted a certain matter involving the internal control structure and its operation that we consider to be a reportable condition under standards established by the American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control structure that, in our judgment, could adversely affect the county's ability to administer federal financial assistance programs in accordance with applicable laws and regulations. The reportable condition noted during our consideration of the internal control structure is described in the accompanying "Schedule of Auditor's Findings and Recommendations." This report is intended for the use of the management, the cognizant agency and the appropriate grantor agencies. This is not intended to limit the distribution of this report, which is a matter of public record. WILLIAM S. JONES, CPA Director, Department of Audit [...]...OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'S REPORT ON CENTRAL PURCHASING SYSTEM AND PURCHASE CLERK SCHEDULES (REQUIRED BY SECTION 31-7-115, MISS CODE ANN (1972)) July 15, 1996 Members of the Board of Supervisors Hancock County, Mississippi We have made a study and evaluation of the central purchasing system of Hancock County, Mississippi, as of and for the... requirements of Section 31-7-13, Miss Code Ann (1972) The Board of Supervisors of Hancock County, Mississippi, has established centralized purchasing for all funds of the county and has established an inventory control system The objective of the central purchasing system is to provide reasonable, but not absolute, assurance that purchases are executed in accordance with state law Because of inherent... projection of any evaluation of the system to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate The results of our audit procedures did not disclose any instances of noncompliance with state laws governing central purchasing and bid requirements In our opinion, Hancock County, ... evaluation included tests of compliance of the Purchase Clerk records and such other auditing procedures as we considered necessary in the circumstances The Board of Supervisors of Hancock County, Mississippi, is responsible for establishing and maintaining a central purchasing system in accordance with Sections 31-7-101 through 31-7-127, Miss Code Ann (1972) In addition, the Board of Supervisors is responsible... The accompanying schedules of (1) purchases not made from the lowest bidder, (2) emergency purchases and (3) purchases made noncompetitively from a sole source are presented in accordance with Section 31-7-115, Miss Code Ann (1972) The information contained on these schedules has been subjected to procedures performed in connection with our aforementioned study and evaluation of the purchasing system . FEDERAL FINANCIAL ASSISTANCE PROGRAMS July 15, 1996 Members of the Board of Supervisors Hancock County, Mississippi We have audited the general purpose financial statements of Hancock County, . management agency on behalf of the Mississippi Department of Human Services. 45 HANCOCK COUNTY SPECIAL REPORTS 46 HANCOCK COUNTY (This page left blank intentionally) OFFICE OF THE STATE AUDITOR STEVEN. 41 HANCOCK COUNTY SUPPLEMENTAL INFORMATION 42 HANCOCK COUNTY (This page left blank intentionally) 43 HANCOCK COUNTY Schedule of Federal Financial Assistance For the