FORREST COUNTY AGRICULTURAL HIGH SCHOOL Notes to Financial Statements For the Year Ended June 30, 1995 _part3 pdf

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 COMPLIANCE WITH SPECIFIC
REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL
ASSISTANCE PROGRAM TRANSACTIONS
August 9, 1996
Superintendent and School Board
Forrest County Agricultural High School
We have audited the general purpose financial statements of the Forrest County Agricultural High
School as of and for the year ended June 30, 1995, and have issued our report thereon dated August 9, 1996.
Our report differed from the standard report because of a scope limitation due to inadequate general fixed assets
subsidiary records for the buildings and other equipment classifications.
In connection with our audit of the 1995 general purpose financial statements of the Forrest County
Agricultural High School and with our consideration of the Forrest County Agricultural High School's control
structure used to administer federal financial assistance programs, as required by the 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 June 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; eligibility; and special tests and provisions 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 the school's compliance with these requirements. Accordingly, we
do not express such an opinion.
With respect to the items tested, the results of those procedures did not disclose any 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 the Forrest County Agricultural High School 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.

The instances of noncompliance of the prior year have been corrected by management.
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This report is intended for the information of the school board, management, and the appropriate
grantor agencies. However, this report is a matter of public record and its distribution is not limited.
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
39
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH STATE
LAWS AND REGULATIONS
August 9, 1996
Superintendent and School Board
Forrest County Agricultural High School
We have audited the general purpose financial statements of the Forrest County Agricultural High
School as of and for the year ended June 30, 1995, and have issued our report thereon dated August 9, 1996.
Our report differed from the standard report because of a scope limitation due to inadequate general fixed assets
subsidiary records for the buildings and other equipment classifications.
Except for the scope limitation referred to above, we conducted our audit in accordance with generally
accepted auditing standards.
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
school's compliance with these requirements. Accordingly, we do not express such an opinion.
The results of our procedures and our audit of the general purpose financial statements disclosed
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."
Other than those findings referred to above, the school complied with state laws and regulations for the

items tested. For those items not tested, nothing came to our attention that would lead us to believe that the
school had not complied with state laws and regulations other than those laws and regulations for which we
noted violations in our testing referred to above.
The Office of the State Auditor or a public accounting firm will review, on the subsequent year's audit
engagement, the findings in this report to insure that corrective action has been taken.
The instances of noncompliance of the prior year have been corrected by management.
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This report is intended for the information of the school board and management. However, this report
is a matter of public record and its distribution is not limited.
WILLIAM S. JONES, CPA
Director, Department of Audit
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FORREST COUNTY AGRICULTURAL HIGH SCHOOL
FINDINGS AND RECOMMENDATIONS
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FORREST COUNTY AGRICULTURAL HIGH SCHOOL
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FORREST COUNTY AGRICULTURAL HIGH SCHOOL
Schedule of Auditor’s Findings and Recommendations
For the Year Ended June 30, 1995
43
A. Findings for "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":
1. Finding
The following board actions were not properly documented in the board minutes:
1) The resolutions
2) The scholarship guidelines
3) The salary scale
4) The vendor supplying the lowest and best bid
5) The list of deleted equipment

Recommendation
We recommend that the board minutes be detailed to indicate all actions of the board.
School’s Response
Items 1 through 5 have been corrected. These will be properly documented in the future.
Board minutes will reflect detailed actions of the board concerning these areas.
2. Finding
A $30 check cleared the bank without the payee's name and the superintendent's signature on
the face of the check.
Recommendation
We recommend that the district take appropriate action to ensure that it does not release and its
school depositories do not accept checks that are incomplete.
School’s Response
The school will be more careful, in the future, to insure that no incomplete checks are
released.
B. Findings for "Independent Auditor's Report on Compliance with State Laws and Regulations":
1. Finding
On one purchase order over $500, the school purchased goods from a vendor which did not
provide the lowest quote but did not document in its board minutes why the lowest bid was not
accepted.
FORREST COUNTY AGRICULTURAL HIGH SCHOOL
Schedule of Auditor’s Findings and Recommendations
For the Year Ended June 30, 1995
44
Recommendation
The school district should comply with Section 31-7-13(d), Miss. Code Ann. (1972), which
requires the governing authority to place on its minutes detailed calculations and a narrative
summary showing that the accepted bid was determined to be the lowest and best bid in
situations where the governing authority accepts a bid other than the lowest bid actually
submitted.
School’s Response

Forrest County Agricultural High School will comply with Section 31-7-13(d), Miss. Code
Ann. (1972), showing detailed calculations and a narrative summary as to why an accepted
quote is determined to be the best, when we accept a quote other than the lowest quote actually
submitted.
2. Finding
The school's final amended budget for the 1994-1995 fiscal year was not properly documented
in the school board minutes.
Recommendation
We recommend that the district comply with Section 37-61-21, Miss. Code Ann. (1972),
which requires school boards to incorporate the revised portions of the budget in their minutes
by spreading them on the minutes or by attaching them as an addendum.
School’s Response
This item has been corrected, and all budget amendments will be included in the board
minutes. We will comply with Section 37-61-21, Miss. Code Ann. (1972), by either spreading
them on the minutes or by attaching an addendum.