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 JEFFERSON DAVIS COUNTY, MISSISSIPPI Primary Government Financial Statements and Special Reports For the Year Ended September 30, 1995 JEFFERSON DAVIS COUNTY TABLE OF CONTENTS FINANCIAL SECTION 1 INDEPENDENT AUDITOR'S REPORT 3 PRIMARY GOVERNMENT FINANCIAL STATEMENTS 5 Combined Balance Sheet - All Fund Types and Account Groups 6 Combined Statement of Revenues, Expenditures and Changes in Fund Balances - All Governmental Fund Types and Expendable Trust Funds 7 Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget (Non-GAAP Budgetary Basis) and Actual - All Governmental Fund Types 8 Notes to 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's Report on the Internal Control Structure Based on an Audit of the Primary Government Financial Statements Performed in Accordance with Government Auditing Standards 29 Independent Auditor's Single Audit Report on the Internal Control Structure Used in Administering Federal Financial Assistance Programs 31 Independent Auditor's Report on Central Purchasing System and Purchase Clerk Schedules (Required by Section 31-7-115, Miss. Code Ann. (1972)) 35 Independent Auditor's Report on Compliance Based on an Audit of the Primary Government Financial Statements Performed in Accordance with Government Auditing Standards 41 Independent Auditor's Single Audit Opinion on Compliance with Specific Requirements Applicable to Major Federal Financial Assistance Programs 43 Independent Auditor's Single Audit Report on Compliance with General Requirements Applicable to Federal Financial Assistance Programs 45 Independent Auditor's Single Audit Report on Compliance with Specific Requirements Applicable to Nonmajor Federal Financial Assistance Program Transactions 47 Independent Auditor's Report on Compliance with State Laws and Regulations 49 FINDINGS AND RECOMMENDATIONS 51 1 JEFFERSON DAVIS COUNTY FINANCIAL SECTION 2 JEFFERSON DAVIS 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 3 INDEPENDENT AUDITOR'S REPORT ON THE PRIMARY GOVERNMENT FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION April 15, 1996 Members of the Board of Supervisors Jefferson Davis County, Mississippi We have audited the accompanying primary government financial statements of Jefferson Davis County, Mississippi, as of and for the year ended September 30, 1995, as listed in the table of contents. These financial statements are the responsibility of the county's management. Our responsibility is to express an opinion on these financial statements based on our audit. 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 financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. A primary government is a legal entity or body politic and includes all funds, organizations, institutions, agencies, departments and offices that are not legally separate. Such legally separate entities are referred to as component units. In our opinion, the primary government financial statements referred to above present fairly, in all material respects, the financial position of the primary government of Jefferson Davis County, Mississippi, at September 30, 1995. However, the primary government financial statements, because they do not include the financial data of component units of Jefferson Davis County, Mississippi, do not purport to, and do not present fairly the financial position of Jefferson Davis County, Mississippi, at September 30, 1995. Our audit was made for the purpose of forming an opinion on the primary government financial statements taken as a whole. The supplemental information, as listed in the table of contents, is presented for purposes of additional analysis and is not a required part of the primary government financial statements of Jefferson Davis County, Mississippi. Such information has been subjected to the auditing procedures applied in our audit of the primary government financial statements and, in our opinion, is fairly presented in all material respects in relation to the primary government financial statements taken as a whole. 4 In accordance with Government Auditing Standards, we have also issued a report dated April 15, 1996, on our consideration of Jefferson Davis County, Mississippi's internal control structure and a report dated April 15, 1996, on its compliance with laws and regulations. WILLIAM S. JONES, CPA Director, Department of Audit 5 JEFFERSON DAVIS COUNTY PRIMARY GOVERNMENT FINANCIAL STATEMENTS 6 JEFFERSON DAVIS COUNTY Exhibit A Combined Balance Sheet - All Fund Types and Account Groups September 30, l995 Governmental Fiduciary Account Totals Fund Types Fund Type Groups Memorandum Trust General General Only Special Debt and Fixed Long-term Primary General Revenue Service Agency Assets Debt Government ASSETS Cash and investments $ 1,693,081 1,185,889 6,549 5,045,075 7,930,594 Deferred compensation plan assets 114,598 114,598 Other receivables 3,416 3,416 Due from other governments 79,019 79,019 Due from other funds 33,790 605 4,882 39,277 Fixed assets 5,801,010 5,801,010 Amount available in debt service funds 7,154 7,154 Amount to be provided for retirement of general long-term debt 12,846 12,846 Total Assets $ 1,775,516 1,219,679 7,154 5,164,555 5,801,010 20,000 13,987,914 LIABILITIES AND FUND EQUITY Liabilities: Claims payable $ 120,442 68,357 188,799 Other accrued liabilities 88 88 Amounts held in custody for others 5,157,843 5,157,843 Due to other governments 55,051 4,882 59,933 Due to other funds 39,277 39,277 Deferred revenues - other 1,616 1,616 General obligation bonds payable 20,000 20,000 Total Liabilities 214,770 69,973 0 5,162,813 0 20,000 5,467,556 Fund Equity: Investment in general fixed assets 5,801,010 5,801,010 Fund balances: Reserved for debt service 7,154 7,154 Unreserved 1,560,746 1,149,706 1,742 2,712,194 Total Fund Equity 1,560,746 1,149,706 7,154 1,742 5,801,010 0 8,520,358 Total Liabilities and Fund Equity $ 1,775,516 1,219,679 7,154 5,164,555 5,801,010 20,000 13,987,914 The notes to the financial statements are an integral part of this statement. This is trial version www.adultpdf.com . 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 JEFFERSON DAVIS COUNTY, MISSISSIPPI Primary. Federal Financial Assistance Programs 43 Independent Auditor& apos ;s Single Audit Report on Compliance with General Requirements Applicable to Federal Financial Assistance Programs 45 Independent Auditor& apos ;s. Auditor& apos ;s Single Audit Report on Compliance with Specific Requirements Applicable to Nonmajor Federal Financial Assistance Program Transactions 47 Independent Auditor& apos ;s Report on Compliance