STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT_part5 ppt

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ALCORN COUNTY Schedule 1
Schedule of Purchases Not Made From the Lowest Bidder
For the Year Ended September 30, 1996
Our test results did not identify any purchases from other than the lowest bidder.
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ALCORN COUNTY Schedule 2
Schedule of Emergency Purchases
For the Year Ended September 30, 1996
Item Amount Reasons for
Date Purchased Paid Vendor Emergency Purchase
12-20-95 Repair loading dock $ 10,645 Barnes Welding Loading ramp was damaged
and trucks could not be loaded.
1-19-96 Backhoe rental 533 Contractors Backhoe broke down and could
Equipment Company not load garbage.
4-17-96 Excavator rental 4,500 Contractors Bridge was out on county road #617.
Equipment Company
9-25-96 Repairs to air conditioner 5,000 Harlin Heating & Air, Inc. Repair air conditioner for events
at coliseum at the coliseum theater.
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ALCORN COUNTY Schedule 3
Schedule of Purchases Made Noncompetitively From a Sole Source
For the Year Ended September 30, 1996
Item Amount
Date Purchased Paid Vendor
12-4-95 Rail tank cars $ 6,400 TVA
1-2-96 Computer software 2,250 Delta Computer, Inc.
7-3-96 K-9 drug dog 6,800 Mid-South K-9 Academy
8-14-96 Two hydraulic bionic blades 8,000 Spreader Grader, Inc.
9-25-96 Computer software 3,300 Delta Computer, Inc.
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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 COMPLIANCE BASED ON AN AUDIT
OF THE PRIMARY GOVERNMENT FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
September 3, 1997
Members of the Board of Supervisors
Alcorn County, Mississippi
We have audited the primary government financial statements of Alcorn County, Mississippi, as of and
for the year ended September 30, 1996, and have issued our report thereon dated September 3, 1997. 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 the county's component unit, which should be
included in conformity 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.
Compliance with laws, regulations, contracts and grants applicable to Alcorn County, Mississippi, is the
responsibility of the county's management. As part of obtaining reasonable assurance about whether the primary
government financial statements are free of material misstatement, we performed tests of the county's compliance
with certain provisions of laws, regulations, contracts and grants. However, the objective of our audit of the
primary government financial statements was not to provide an opinion on overall compliance with such
provisions. Accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance that are required to be reported herein
under Government Auditing Standards.

We noted an immaterial instance of noncompliance that we have reported to the management of Alcorn
County, Mississippi, in our other compliance reports dated September 3, 1997, included within this document.

This report is intended for the use of the management and the appropriate grantor agencies. This is not
intended to limit the distribution of this report, which is a matter of public record.
RAMONA HILL, CPA
Director, Department of Audit
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ALCORN COUNTY
(This page left blank intentionally)
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828
43
INDEPENDENT AUDITOR'S SINGLE AUDIT OPINION ON COMPLIANCE
WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL
FINANCIAL ASSISTANCE PROGRAMS
September 3, 1997
Members of the Board of Supervisors
Alcorn County, Mississippi
We have audited the primary government financial statements of Alcorn County, Mississippi, as of and
for the year ended September 30, 1996, and have issued our report thereon dated September 3, 1997. 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 the county's component unit, which should be
included in conformity with generally accepted accounting principles.
We also have audited Alcorn County, Mississippi's compliance with the requirements governing types of
services allowed or unallowed; reporting; and claims for advances and reimbursements that are applicable to its
major federal financial assistance program, which is identified in the Schedule of Federal Financial Assistance
under Supplemental Information, as listed in the table of contents, for the year ended September 30, 1996. The

management of Alcorn County, Mississippi, is responsible for the county's compliance with those requirements.
Our responsibility is to express an opinion on compliance with those requirements based on our audit.
We conducted our audit of compliance with those requirements 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 material noncompliance with the requirements referred to above occurred. An audit includes
examining, on a test basis, evidence about Alcorn County, Mississippi's compliance with those requirements. We
believe that our audit provides a reasonable basis for our opinion.
The results of our audit procedures did not disclose any instances of noncompliance with the requirements
referred to above.
In our opinion, Alcorn County, Mississippi, complied, in all material respects, with the requirements
governing types of services allowed or unallowed; reporting; and claims for advances and reimbursements that are
applicable to its major federal financial assistance program for the year ended September 30, 1996.
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.
RAMONA HILL, CPA
Director, Department of Audit
44
ALCORN COUNTY
(This page left blank intentionally)
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828
45
INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE
WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL
FINANCIAL ASSISTANCE PROGRAMS
September 3, 1997

Members of the Board of Supervisors
Alcorn County, Mississippi
We have audited the primary government financial statements of Alcorn County, Mississippi, as of and
for the year ended September 30, 1996, and have issued our report thereon dated September 3, 1997. 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 the county's component unit, which should be
included in conformity with generally accepted accounting principles.
We have applied procedures to test Alcorn County, Mississippi's compliance with the following
requirements applicable to its federal financial assistance programs, which are identified in the Schedule of Federal
Financial Assistance under Supplemental Information, as listed in the table of contents, for the year ended
September 30, 1996:
General Requirements:
Political Activity
Davis-Bacon Act
Civil Rights
Cash Management
Federal Financial Reports
Allowable Costs/Cost Principles
Drug-free Workplace
Administrative Requirements

Our procedures were limited to the applicable procedures described in the Office of Management and
Budget's Compliance Supplement for Single Audits of State and Local Governments. Our procedures were
substantially less in scope than an audit, the objective of which is the expression of an opinion on Alcorn County,
Mississippi's compliance with the requirements listed in the preceding paragraph. Accordingly, we do not express
such an opinion.
With respect to the items tested, the results of those procedures disclosed no material instances of
noncompliance with the requirements listed in the second paragraph of this report. With respect to items not
tested, nothing came to our attention that caused us to believe that Alcorn County, Mississippi, 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.
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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.
RAMONA HILL, CPA
Director, Department of Audit