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 _part4 pptx

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JEFFERSON DAVIS COUNTY
SPECIAL REPORTS
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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 INTERNAL CONTROL STRUCTURE
BASED ON AN AUDIT OF THE
PRIMARY GOVERNMENT FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
April 15, 1996
Members of the Board of Supervisors
Jefferson Davis County, Mississippi
We have audited the primary government financial statements of Jefferson Davis County, Mississippi, as
of and for the year ended September 30, 1995, and have issued our report thereon dated April 15, 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.
The management of Jefferson Davis County, Mississippi, is responsible for establishing and maintaining
an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required
to assess the expected benefits and related costs of internal control structure policies and procedures. The
objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance

that assets are safeguarded against loss from unauthorized use or disposition and that transactions are executed in
accordance with management's authorization and recorded properly to permit the preparation of primary
government financial statements in accordance with generally accepted accounting principles. Because of inherent
limitations in any internal control structure, errors or irregularities may nevertheless occur and not be detected.
Also, projection of any evaluation of the structure to future periods is subject to the risk that procedures may
become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies
and procedures may deteriorate.
In planning and performing our audit of the primary government financial statements of Jefferson Davis
County, Mississippi, for the year ended September 30, 1995, we obtained an understanding of the internal control
structure. With respect to the internal control structure, we obtained an understanding of the design of relevant
policies and procedures and whether they have been placed in operation, and we assessed control risk in order to
determine our auditing procedures for the purpose of expressing our opinion on the primary government financial
statements and not to provide an opinion on the internal control structure. Accordingly, we do not express such an
opinion.
We noted a certain matter involving the internal control structure and its operation that we consider to be
a reportable condition under standards established by the American Institute of Certified Public Accountants.
Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or
operation of the internal control structure that, in our judgment, could adversely affect the county's ability to
record, process, summarize and report financial data consistent with the assertions of management in the primary
government financial statements. The reportable condition noted during our consideration of the internal control
structure is described in the accompanying "Schedule of Auditor's Findings and Recommendations."
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A material weakness is a reportable condition in which the design or operation of one or more of the
internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in
amounts that would be material in relation to the primary government financial statements being audited may
occur and not be detected within a timely period by employees in the normal course of performing their assigned
functions.
Our consideration of the internal control structure would not necessarily disclose all matters in the
internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all
reportable conditions that are also considered to be material weaknesses as defined above. However, we do not

believe the reportable condition described in the accompanying "Schedule of Auditor's Findings and
Recommendations" is a material weaknesses.
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
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 SINGLE AUDIT REPORT ON THE INTERNAL
CONTROL STRUCTURE
USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS
April 15, 1996
Members of the Board of Supervisors
Jefferson Davis County, Mississippi
We have audited the primary government financial statements of Jefferson Davis County, Mississippi, as
of and for the year ended September 30, 1995, and have issued our report thereon dated April 15, 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 also audited Jefferson Davis County,
Mississippi's compliance with requirements applicable to major federal financial assistance programs and have
issued our report thereon dated April 15, 1996.
We conducted our audit in accordance with generally accepted auditing standards; Government Auditing
Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB)
Circular A-128, Audits of State and Local Governments. Those standards and OMB Circular A-128 require that
we plan and perform the audit to obtain reasonable assurance about whether the primary government financial
statements are free of material misstatement and about whether Jefferson Davis County, Mississippi, complied with
laws and regulations, noncompliance with which would be material to a major federal financial assistance

program.
In planning and performing our audits for the year ended September 30, 1995, we considered the county's
internal control structure in order to determine our auditing procedures for the purpose of expressing our opinions
on the county's primary government financial statements and on its compliance with requirements applicable to
major federal financial assistance programs and not to provide assurance on the internal control structure. This
report addresses our consideration of internal control structure policies and procedures relevant to compliance with
requirements applicable to federal financial assistance programs. We have addressed policies and procedures
relevant to our audit of the primary government financial statements in a separate report dated
April 15, 1996.
The management of Jefferson Davis County, Mississippi, is responsible for establishing and maintaining
an internal control structure. In fulfilling this responsibility, estimates and judgments by management are required
to assess the expected benefits and related costs of internal control structure policies and procedures. The
objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance
that assets are safeguarded against loss from unauthorized use or disposition, that transactions are executed in
accordance with management's authorization and recorded properly to permit the preparation of primary
government financial statements in accordance with generally accepted accounting principles and that federal
financial assistance programs are managed in compliance with applicable laws and regulations. Because of
inherent limitations in any internal control structure, errors, irregularities or instances of noncompliance may
nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is
subject to the risk that procedures may become inadequate because of changes in conditions or that the
effectiveness of the design and operation of policies and procedures may deteriorate.
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For the purpose of this report, we have classified the significant internal control structure policies and
procedures used in administering federal financial assistance programs in the following categories:
General Requirements
Political Activity
Davis-Bacon Act
Civil Rights
Cash Management
Allowable Costs/Cost Principles

Administrative Requirements
Specific Requirements
Types of Services
Matching, Level of Effort or Earmarking
Reporting
Special Requirements
Claims for Advances and Reimbursements
Amounts Claimed or Used for Matching
For all of the internal control structure categories listed above, we obtained an understanding of the design
of relevant policies and procedures and determined whether they have been placed in operation, and we assessed
control risk.
During the year ended September 30, 1995, Jefferson Davis County, Mississippi, expended 99.59 percent
of its total federal financial assistance under the major federal financial assistance program: Community
development block grant.
We performed tests of controls, as required by OMB Circular A-128, to evaluate the effectiveness of the
design and operation of internal control structure policies and procedures that we considered relevant to preventing
or detecting material noncompliance with specific requirements, general requirements and requirements governing
claims for advances and reimbursements and amounts claimed or used for matching that are applicable to the
county's major federal financial assistance program, which is identified in the accompanying Schedule of Federal
Financial Assistance under Supplemental Information, as listed in the table of contents. Our procedures were less
in scope than would be necessary to render an opinion on these internal control structure policies and procedures.
Accordingly, we do not express such an opinion.
Our consideration of the internal control structure would not necessarily disclose all matters in the
internal control structure that might be material weaknesses under standards established by the American Institute
of Certified Public Accountants. A material weakness is a condition in which the design or operation of one or
more of the internal control structure elements does not reduce to a relatively low level the risk that noncompliance
with laws and regulations that would be material to a federal financial assistance program may occur and not be
detected within a timely period by employees in the normal course of performing their assigned functions. We
noted no matters involving the internal control structure and its operation that we consider to be material
weaknesses as defined above.

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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
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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 CENTRAL PURCHASING SYSTEM
AND PURCHASE CLERK SCHEDULES
(REQUIRED BY SECTION 31-7-115, MISS. CODE ANN. (1972))
April 15, 1996
Members of the Board of Supervisors
Jefferson Davis County, Mississippi
We have made a study and evaluation of the central purchasing system of Jefferson Davis 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 Jefferson Davis 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 Jefferson Davis 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 did not disclose any instances of noncompliance with state laws
governing central purchasing and bid requirements.
In our opinion, Jefferson Davis 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.
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This report is intended for use in evaluating the central purchasing system of Jefferson Davis 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