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

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JEFFERSON DAVIS COUNTY
FINANCIAL SECTION
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JEFFERSON DAVIS 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
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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.
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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
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JEFFERSON DAVIS COUNTY
PRIMARY GOVERNMENT FINANCIAL STATEMENTS
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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.
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