HANCOCK COUNTY TABLE OF CONTENTS FINANCIAL SECTION_part6 ppt

52 This report is intended for use in evaluating the central purchasing system of Hancock County, Mississippi, and should not be relied upon for any other purpose. This is not intended to limit the distribution of the report, which is a matter of public record. WILLIAM S. JONES, CPA Director, Department of Audit 53 HANCOCK COUNTY Schedule 1 Schedule of Purchases Not Made From the Lowest Bidder For the Year Ended September 30, 1995 Reasons for Accepting Item Bid Lowest Other Than the Date Purchased Accepted Vendor Bid Lowest Bid 10-14-94 Tractors $ 33,443 Lee Tractor $ 32,883 Bid specifications not met. 54 HANCOCK COUNTY Schedule 2 Schedule of Emergency Purchases For the Year Ended September 30, 1995 Item Amount Reasons for Date Purchased Paid Vendor Emergency Purchase 4-19-95 Lennox fan coil unit $ 3,925 Geiger Air conditioner in jail went out. 5-16-95 Debris clean up 18,125 Boudins Waste & Flooding and county work crews Recycling unable to respond. 5-19-95 Rental of a trachoe 5,200 B. D. Stephenson Families trapped in their homes and operator due to flooding. 55 HANCOCK COUNTY Schedule 3 Schedule of Purchases Made Noncompetitively From a Sole Source For the Year Ended September 30, 1995 Item Amount Date Purchased Paid Vendor 8-5-95 Materials and labor to $ 8,040 Imperial System replace intercom system control panel for the second floor of the courthouse 56 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 57 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE 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 thereon 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. Compliance with laws, regulations, contracts and grants applicable to Hancock County, Mississippi, is the responsibility of the county's management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material misstatement, we performed tests of the county's compliance with certain provisions of laws, regulations, contracts and grants. However, the objective of our audit of the general purpose financial statements was not to provide an opinion on overall compliance with such provisions. Accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported herein under Government Auditing Standards. We noted certain immaterial instances of noncompliance that we have reported to the management of Hancock County, Mississippi, in our Independent Auditor's Report on Compliance With State Laws and Regulations dated July 15, 1996, included within this document. This report is intended for the use of the management 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 58 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 59 INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO 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 have applied procedures to test Hancock County, Mississippi's compliance with the following requirements applicable to its federal financial assistance programs, which are identified in the Schedule of Federal Financial Assistance under Supplemental Information, as listed in the table of contents, for the year ended September 30, 1995: General Requirements: Political Activity Davis-Bacon Act Civil Rights Cash Management Federal Financial Reports Administrative Requirements Our procedures were limited to the applicable procedures described in the Office of Management and Budget's Compliance Supplement for Single Audits of State and Local Governments. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on Hancock County, Mississippi's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express such an opinion. With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report. With respect to items not tested, nothing came to our attention that caused us to believe that Hancock County, Mississippi, had not complied, in all material respects, with those requirements. Also, the results of our procedures did not disclose any immaterial instances of noncompliance with those requirements. 60 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 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 61 INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS 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. In connection with our audit of the general purpose financial statements of Hancock County, Mississippi, as of and for the year ended September 30, 1995, and with our consideration of the county's internal control structure used to administer federal financial assistance programs, as required by Office of Management and Budget (OMB) Circular A-128, Audits of State and Local Governments, we selected certain transactions applicable to certain nonmajor federal financial assistance programs for the year ended September 30, 1995. As required by OMB Circular A-128, we have performed auditing procedures to test compliance with the requirements governing types of services allowed or unallowed that are applicable to those transactions. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on Hancock County, Mississippi's compliance with these requirements. Accordingly, we do not express such an opinion. With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the preceding paragraph. With respect to items not tested, nothing came to our attention that caused us to believe that Hancock County, Mississippi, had not complied, in all material respects, with those requirements. Also, the results of our procedures did not disclose any immaterial instances of noncompliance with those requirements. 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 [...].. .HANCOCK COUNTY (This page left blank intentionally) 62 . 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, . FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS July 15, 1996 Members of the Board of Supervisors Hancock County, Mississippi We have audited the general purpose financial statements of Hancock County, . Hancock County, Mississippi, is the responsibility of the county& apos;s management. As part of obtaining reasonable assurance about whether the general purpose financial statements are free of