OFFICE OF THE STATE AUDITORPHIL BRYANTAUDITORINDEPENDENT AUDITOR''''S SINGLE AUDIT REPORT ON ppt

OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 47 INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS September 3, 1997 Members of the Board of Supervisors Alcorn County, Mississippi We have audited the primary government financial statements of Alcorn County, Mississippi, as of and for the year ended September 30, 1996, and have issued our report thereon dated September 3, 1997. The Independent Auditor's Report on the primary government financial statements is qualified because the primary government financial statements do not include the financial data of the county's component unit, which should be included in conformity with generally accepted accounting principles. In connection with our audit of the primary government financial statements of Alcorn County, Mississippi, as of and for the year ended September 30, 1996, 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, 1996. 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 Alcorn 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 Alcorn 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. RAMONA HILL, CPA Director, Department of Audit 48 ALCORN COUNTY (This page left blank intentionally) OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 49 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH STATE LAWS AND REGULATIONS September 3, 1997 Members of the Board of Supervisors Alcorn County, Mississippi We have audited the primary government financial statements of Alcorn County, Mississippi, as of and for the year ended September 30, 1996, and have issued our report thereon dated September 3, 1997. The Independent Auditor's Report on the primary government financial statements is qualified because the primary government financial statements do not include the financial data of the county's 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 the procedures prescribed by the State Auditor, and accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. As required by the state legal compliance audit program prescribed by the Office of the State Auditor, we have also performed procedures to test compliance with certain state laws and regulations. Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on the county's compliance with these requirements. Accordingly, we do not express such an opinion. The results of our procedures and our audit of the primary government financial statements disclosed an immaterial instance of noncompliance with state laws and regulations governing the central purchasing system. Our finding and recommendation and your response are included in the accompanying "Schedule of Auditor's Findings and Recommendations." The finding described in the accompanying "Schedule of Auditor's Findings and Recommendations" came to our attention as a result of the audit procedures and tests that we applied. For those items not tested, nothing came to our attention that would lead us to believe that Alcorn County, Mississippi, had not complied with applicable state laws and regulations, other than those laws and regulations for which we noted violations in our testing referred to above. 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. RAMONA HILL, CPA Director, Department of Audit 50 ALCORN COUNTY (This page left blank intentionally) 51 ALCORN COUNTY FINDINGS AND RECOMMENDATIONS 52 ALCORN COUNTY (This page left blank intentionally) 53 ALCORN COUNTY Schedule of Auditor's Findings and Recommendations For the Year Ended September 30, 1996 Finding for Independent Auditor's Report on Central Purchasing System and Purchase Clerk Schedules: Chancery Clerk. Finding Section 31-7-107, Miss. Code Ann. (1972), requires the Clerk of the Board of Supervisors to submit a copy of the county's inventory to the Office of the State Auditor on or before October 15 of each year. The inventory was not submitted as required. Recommendation The Chancery Clerk should submit the inventory list as required. Chancery Clerk's Response The inventory list was omitted, but will be submitted on time in the future. . OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 47 INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON. records and such other auditing procedures as we considered necessary in the circumstances. As required by the state legal compliance audit program prescribed by the Office of the State Auditor, we have. to submit a copy of the county's inventory to the Office of the State Auditor on or before October 15 of each year. The inventory was not submitted as required. Recommendation The Chancery Clerk