BENTON COUNTY TABLE OF CONTENTS FINANCIAL _part5 pptx

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
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INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE BASED ON AN AUDIT
OF THE PRIMARY GOVERNMENT FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
April 9, 1996
Members of the Board of Supervisors
Benton County, Mississippi
We have audited the primary government financial statements of Benton County, Mississippi, as of and
for the year ended September 30, 1995, and have issued our report thereon dated April 9, 1996. 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 component units, which should be included in order to
conform 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 primary government financial statements
are free of material misstatement.
Compliance with laws, regulations, contracts and grants applicable to Benton County, Mississippi, is the
responsibility of the county's management. As part of obtaining reasonable assurance about whether the primary
government 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
primary government 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
Benton County, Mississippi, in our other compliance reports dated April 9, 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
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BENTON COUNTY
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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
43
INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE
WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL
FINANCIAL ASSISTANCE PROGRAMS
April 9, 1996
Members of the Board of Supervisors
Benton County, Mississippi
We have audited the primary government financial statements of Benton County, Mississippi, as of and
for the year ended September 30, 1995, and have issued our report thereon dated April 9, 1996. 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 component units, which should be included in order to
conform with generally accepted accounting principles.
We have applied procedures to test Benton 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 Benton 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 Benton 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.
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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
45
INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC
REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL
ASSISTANCE PROGRAM TRANSACTIONS
April 9, 1996
Members of the Board of Supervisors

Benton County, Mississippi
We have audited the primary government financial statements of Benton County, Mississippi, as of and
for the year ended September 30, 1995, and have issued our report thereon dated April 9, 1996. 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 component units, which should be included in order to
conform with generally accepted accounting principles.
In connection with our audit of the primary government financial statements of Benton 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
Benton 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 Benton 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
46
BENTON COUNTY
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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
47
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH STATE
LAWS AND REGULATIONS
April 9, 1996
Members of the Board of Supervisors
Benton County, Mississippi
We have audited the primary government financial statements of Benton County, Mississippi, as of and
for the year ended September 30, 1995, and have issued our report thereon dated April 9, 1996. 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 component units, which should be included in order to
conform 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
certain immaterial instances of noncompliance with state laws and regulations. Our findings and
recommendations and your responses are included in the accompanying "Schedule of Auditor's Findings and
Recommendations."
The findings 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 Benton 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.
WILLIAM S. JONES, CPA
Director, Department of Audit
48
BENTON COUNTY
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BENTON COUNTY
FINDINGS AND RECOMMENDATIONS
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BENTON COUNTY
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BENTON COUNTY
Schedule of Auditor's Findings and Recommendations
For the Year Ended September 30, 1995
A. Findings for 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":
Board of Supervisors.
(Auditor's Note: These findings on the Board of Supervisors are on the members of the former board for
the 1992-1996 term as follows: Kenneth Leak, John Edward Peeler, Eugene Steward, O. A. Massengill
and Stanley Wilkerson.)
1. Finding
The Board of Supervisors, as management of Benton County, is responsible for establishing and
maintaining an internal control structure. That internal control structure applies to Justice Court.
Approximately $195,000 of past due accounts exist in Justice Court with no established
procedures for collection. The Board of Supervisors was informed on or about April 10, 1995, of
this situation and no improvement was noted.
Recommendation

The Board of Supervisors should insure that procedures are established for the collection of all
past due accounts in the Justice Court system.
Board of Supervisors' Response
The Justice Court Clerk has resigned effective April 30, 1996, and we will hire a new clerk as
soon as possible to correct this problem.
2. Finding
The Financial Institution Reform, Recovery and Enforcement Act (FIRREA) requires banks or
other financial institutions to formally validate or approve their depository contracts with
counties and other public bodies.
There are three requirements that will ensure an enforceable security in collateral:
1. The agreement must be in writing.
2. The agreement must be approved by the bank's board of directors or other appropriate
governing body and be reflected in the minutes of the body.
3. The agreement must be maintained as an official record of the bank.
Benton County has not executed this agreement with Union Planters Bank.