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.
Trang 1STATE 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
Trang 3JEFFERSON 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
Trang 5JEFFERSON DAVIS COUNTY
FINANCIAL SECTION
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Trang 7OFFICE OF THE STATE AUDITOR
STEVEN A PATTERSON
AUDITOR
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
Trang 8on 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
Trang 95 JEFFERSON DAVIS COUNTY
PRIMARY GOVERNMENT FINANCIAL STATEMENTS
Trang 10Combined Balance Sheet - All Fund Types and Account Groups
September 30, l995
ASSETS
Amount available in debt service
Amount to be provided for retirement
LIABILITIES AND FUND EQUITY
Liabilities:
Fund Equity:
Fund balances:
The notes to the financial statements are an integral part of this statement.
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