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 docx

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
YAZOO COUNTY, MISSISSIPPI
General Purpose Financial Statements and Special Reports
For the Year Ended September 30, 1995

YAZOO COUNTY
TABLE OF CONTENTS
FINANCIAL SECTION 1
INDEPENDENT AUDITOR'S REPORT 3
GENERAL PURPOSE 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 8
Combined Statement of Revenues, Expenditures and Changes in Fund Balances - Budget
(Non-GAAP Budgetary Basis) and Actual - All Governmental Fund Types 10
Notes to Financial Statements 12
SUPPLEMENTAL INFORMATION 29
Schedule of Federal Financial Assistance 31
SPECIAL REPORTS 33
Independent Auditor's Report on the Internal Control Structure Based on an Audit of the
General Purpose Financial Statements Performed in Accordance with Government
Auditing Standards 35
Independent Auditor's Single Audit Report on the Internal Control Structure Used in
Administering Federal Financial Assistance Programs 37
Independent Auditor's Report on Central Purchasing System and Purchase Clerk Schedules

(Required by Section 31-7-115, Miss. Code Ann. (1972)) 41
Independent Auditor's Report on Compliance Based on an Audit of the General Purpose
Financial Statements Performed in Accordance with Government Auditing Standards 47
Independent Auditor's Single Audit Report on Compliance with General Requirements
Applicable to Federal Financial Assistance Programs 49
Independent Auditor's Single Audit Report on Compliance with Specific Requirements
Applicable to Nonmajor Federal Financial Assistance Program Transactions 51
Independent Auditor's Report on Compliance with State Laws and Regulations 53
FINDINGS AND RECOMMENDATIONS 55

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YAZOO COUNTY
FINANCIAL SECTION
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YAZOO 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 GENERAL PURPOSE FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION
August 30, 1996
Members of the Board of Supervisors
Yazoo County, Mississippi
We have audited the accompanying general purpose financial statements of Yazoo 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.
As described more fully in Note 1 to the financial statements, the general purpose financial statements
referred to above do not include a certain component unit of the county, which should be included in discretely
presented component unit columns in order to conform with generally accepted accounting principles. The
amounts that should be recorded in the discretely presented component unit columns are not known.
In our opinion, except for the effects on the financial statements of the omission described in the
preceding paragraph, the general purpose financial statements referred to above present fairly, in all material
respects, the financial position of Yazoo County, Mississippi, at September 30, 1995, and the results of its
operations for the year then ended, in conformity with generally accepted accounting principles.
Our audit was made for the purpose of forming an opinion on the general purpose 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 general purpose financial statements of Yazoo County,
Mississippi. Such information has been subjected to the auditing procedures applied in our audit of the general
purpose financial statements and, in our opinion, is fairly presented in all material respects in relation to the
general purpose financial statements taken as a whole.
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In accordance with Government Auditing Standards, we have also issued a report dated
August 30, 1996, on our consideration of Yazoo County, Mississippi's internal control structure and a report
dated August 30, 1996, on its compliance with laws and regulations.
WILLIAM S. JONES, CPA
Director, Department of Audit
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YAZOO COUNTY

GENERAL PURPOSE FINANCIAL STATEMENTS
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YAZOO 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 Capital and Fixed Long-term Primary
General Revenue Service Projects Agency Assets Debt Government
ASSETS
Cash and investments $ 813,327 1,865,132 437,618 1,714,562 200,146 5,030,785
Petty cash 5,750 5,750
Cash with fiscal agent 10,958 10,958
Cash on deposit in risk pool 24,019 28,837 143 52,999
Due from other governments 131,489 4,384 135,873
Due from other funds 38,930 23,447 3,737 66,114
Fixed assets 13,495,684 13,495,684
Amount available in debt service
funds 457,675 457,675
Amount to be provided for retirement
of general long-term debt 17,315,573 17,315,573
Total Assets $ 974,585 1,937,283 472,023 1,714,562 204,026 13,495,684 17,773,248 36,571,411
LIABILITIES AND FUND EQUITY
Liabilities:
Claims payable $ 211,632 191,574 403,206
Amounts held in custody for others 141,964 141,964
Due to other governments 117,616 48,212 165,828
Due to other funds 62,724 3,390 66,114
Matured bonds and interest payable 10,958 10,958

Compensated absences liability 71,753 71,753
General obligation bonds payable 11,970,000 11,970,000
Limited obligation bonds payable 3,915,000 3,915,000
Capital leases payable 1,816,495 1,816,495
Total Liabilities 391,972 191,574 14,348 0 190,176 0 17,773,248 18,561,318
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Fund Equity:
Investment in general fixed assets 13,495,684 13,495,684
Fund balances:
Reserved for debt service 457,675 457,675
Reserved for cash in risk pool 24,019 28,837 143 52,999
Unreserved 558,594 1,716,872 1,714,562 13,707 4,003,735
Total Fund Equity 582,613 1,745,709 457,675 1,714,562 13,850 13,495,684 0 18,010,093
Total Liabilities and Fund Equity $ 974,585 1,937,283 472,023 1,714,562 204,026 13,495,684 17,773,248 36,571,411
The notes to the financial statements are an integral part of this statement.
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