STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT_part1 pot

STATE OF MISSISSIPPI
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
State Auditor
RAMONA HILL, CPA
Director, Department of Audit
ED YARBOROUGH, CPA, CIA, CFE, CGFM
Director, Division of County Audits
ALCORN COUNTY, MISSISSIPPI
Primary Government Financial Statements and Special Reports
For the Year Ended September 30, 1996

ALCORN 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 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
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
The Office of the State Auditor does not discriminate on the basis of race,
religion, national origin, sex, age or disability
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ALCORN COUNTY
FINANCIAL SECTION
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ALCORN COUNTY
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OFFICE OF THE STATE AUDITOR
PHIL BRYANT
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
September 3, 1997
Members of the Board of Supervisors

Alcorn County, Mississippi
We have audited the accompanying primary government financial statements of Alcorn County,
Mississippi, as of and for the year ended September 30, 1996, 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 Alcorn County, Mississippi, at
September 30, 1996, and the results of its operations for the year then ended, in conformity with generally accepted
accounting principles.
However, the primary government financial statements, because they do not include the financial data of
component units of Alcorn County, Mississippi, do not purport to, and do not present fairly the financial position
of Alcorn County, Mississippi, at September 30, 1996, 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 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 Alcorn
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 September 3,

1997, on our consideration of Alcorn County, Mississippi's internal control structure and a report dated
September 3, 1997, on its compliance with laws and regulations.
RAMONA HILL, CPA
Director, Department of Audit
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ALCORN COUNTY
PRIMARY GOVERNMENT FINANCIAL STATEMENTS
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ALCORN COUNTY Exhibit A
Combined Balance Sheet - All Fund Types and Account Groups
September 30, l996
Governmental Fiduciary Account Totals
Fund Types Fund Type Groups Memorandum
General General Only
Special Debt Capital Fixed Long-term Primary
General Revenue Service Projects Agency Assets Debt Government
ASSETS
Cash and investments (Note 3) $ 769,910 1,361,547 94,065 29 55,152 2,280,703
Deferred compensation plan assets (Note 4) 25,482 25,482
Intergovernmental receivables 124,925 3,500 128,425
Interfund receivables (Note 5) 83,253 15,757 7,453 106,463
Fixed assets (Note 6) 7,581,839 7,581,839
Amount available in debt service
funds 80,619 80,619
Amount to be provided for retirement
of general long-term debt 2,944,533 2,944,533
Total Assets $ 894,835 1,448,300 109,822 29 88,087 7,581,839 3,025,152 13,148,064
LIABILITIES AND FUND EQUITY
Liabilities:
Claims payable $ 298,036 269,358 567,394

Amounts held in custody for others 25,482 25,482
Intergovernmental payables 149,123 4,684 62,605 216,412
Interfund payables (Note 5) 77,260 29,203 106,463
General obligation bonds payable (Note 10) 1,665,000 1,665,000
Capital leases payable (Note 10) 694,599 694,599
Other loans and notes payable (Note 10) 665,553 665,553
Total Liabilities 524,419 274,042 29,203 0 88,087 0 3,025,152 3,940,903
Fund Equity:
Investment in general fixed assets 7,581,839 7,581,839
Fund balances:
Reserved for debt service 80,619 80,619
Unreserved 370,416 1,174,258 29 1,544,703
Total Fund Equity 370,416 1,174,258 80,619 29 0 7,581,839 0 9,207,161
Total Liabilities and Fund Equity $ 894,835 1,448,300 109,822 29 88,087 7,581,839 3,025,152 13,148,064
The notes to the financial statements are an integral part of this statement.
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