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 pot

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)) August 30, 1996 Members of the Board of Supervisors Yazoo County, Mississippi We have made a study and evaluation of the central purchasing system of Yazoo County, Mississippi, as of and for the year ended September 30, 1995 Our study and 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 Yazoo 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 for purchasing in accordance with the bid requirements of Section 31-7-13, Miss Code Ann (1972) The Board of Supervisors of Yazoo 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 limitations in any central purchasing system, errors or irregularities may occur and not be detected Also, 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 disclosed a certain immaterial instance of noncompliance with the aforementioned code sections This instance of noncompliance is described in the accompanying "Schedule of Auditor's Findings and Recommendations" and was also considered in forming our opinion on compliance, which is expressed below In our opinion, Yazoo County, Mississippi, complied, in all material respects, with state laws governing central purchasing and bid requirements 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 and, in our opinion, is fairly presented when considered in relation to that study and evaluation 41 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 This report is intended for use in evaluating the central purchasing system of Yazoo 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 42 YAZOO COUNTY Schedule of Purchases Not Made From the Lowest Bidder For the Year Ended September 30, 1995 Date Item Purchased 2-95 Loader backhoe 2-95 2-95 Excavator Tractor with mower Bid Accepted $ 261,000 189,406 81,585 Schedule Lowest Bid Vendor Tubb Equipment & Rental Co., Inc Thompson Machinery Peaster Tractor, Inc 43 $ 206,423 148,992 75,347 Reasons for Accepting Other Than the Lowest Bid No reason given in board minutes Did not meet specifications Greater warranty and availability of parts and cost of repair YAZOO COUNTY Schedule of Emergency Purchases For the Year Ended September 30, 1995 Schedule Our test results did not identify any emergency purchases 44 YAZOO COUNTY Schedule of Purchases Made Noncompetitively From a Sole Source For the Year Ended September 30, 1995 Our test results did not identify any purchases made noncompetitively from a sole source 45 Schedule YAZOO COUNTY (This page left blank intentionally) 46 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE BASED ON AN AUDIT OF THE GENERAL PURPOSE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS August 30, 1996 Members of the Board of Supervisors Yazoo County, Mississippi We have audited the general purpose financial statements of Yazoo County, Mississippi, as of and for the year ended September 30, 1995, and have issued our report thereon dated August 30, 1996 The Independent Auditor's Report on the general purpose financial statements is qualified for the omission of the financial data of a certain component unit, which should be included in conformity with generally accepted accounting principles 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 Yazoo 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 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 Yazoo County, Mississippi, in our other compliance reports dated August 30, 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 47 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 YAZOO COUNTY (This page left blank intentionally) 48 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS August 30, 1996 Members of the Board of Supervisors Yazoo County, Mississippi We have audited the general purpose financial statements of Yazoo County, Mississippi, as of and for the year ended September 30, 1995, and have issued our report thereon dated August 30, 1996 The Independent Auditor's Report on the general purpose financial statements is qualified for the omission of the financial data of a certain component unit, which should be included in conformity with generally accepted accounting principles We have applied procedures to test Yazoo 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 Allowable Costs/Cost Principles 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 Yazoo County, Mississippi's compliance with the requirements listed in the preceding paragraph Accordingly, we 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 Yazoo 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 49 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 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 50 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS August 30, 1996 Members of the Board of Supervisors Yazoo County, Mississippi We have audited the general purpose financial statements of Yazoo County, Mississippi, as of and for the year ended September 30, 1995, and have issued our report thereon dated August 30, 1996 The Independent Auditor's Report on the general purpose financial statements is qualified for the omission of the financial data of a certain component unit, which should be included in conformity with generally accepted accounting principles In connection with our audit of the general purpose financial statements of Yazoo 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 Yazoo County, Mississippi's compliance with this requirement Accordingly, we 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 Yazoo County, Mississippi, had not complied, in all material respects, with this requirement Also, the results of our procedures did not disclose any immaterial instances of noncompliance with this requirement 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 51 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 ... intended to limit the distribution of this report, which is a matter of public record WILLIAM S JONES, CPA Director, Department of Audit 50 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR. .. source 45 Schedule YAZOO COUNTY (This page left blank intentionally) 46 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'' S REPORT ON COMPLIANCE BASED ON AN AUDIT OF THE GENERAL... intentionally) 48 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'' S SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE