STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH_part3 doc

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JEFFERSON DAVIS COUNTY
Reconciliation of Operating Costs of Solid Waste
For the Year Ended September 30, 1997
Operating Expenditures, Cash Basis:
Personal services $ 100,302
Contractual services 73,882
Consumable supplies and materials 29,352
Solid Waste Cash Basis Operating Expenditures: 203,536
Full Cost Expenses:
Indirect administrative costs 2,425
Depreciation on equipment 31,920
Other accrued expenses 2,115
Solid Waste Full Cost Operating Expenses $ 239,996
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JEFFERSON DAVIS COUNTY
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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
PHIL BRYANT
AUDITOR
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER
FINANCIAL REPORTING BASED ON AN AUDIT OF THE
PRIMARY GOVERNMENT FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

July 27, 1998
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, 1997, and have issued our report thereon dated July 27, 1998. The auditor's report on
the primary government financial statements is modified to reflect that the primary government financial statements do
not include the financial data of the county's component units. We conducted our audit in accordance with generally
accepted auditing standards and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether Jefferson Davis County, Mississippi's financial
statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws,
regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination
of financial statement amounts. However, providing an opinion on compliance with those provisions was not an
objective of our audit and, accordingly, we do not express such an opinion.
The results of our tests disclosed an instance of noncompliance that is required to be reported under
Government Auditing Standards which is described in the accompanying Schedule of Findings as item 97-1. We also
noted certain immaterial instances of noncompliance that we have reported to the management of Jefferson Davis
County, Mississippi, in our Independent Auditor's Report on Compliance with State Laws and Regulations dated July
27, 1998, included within this document.
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Internal Control Over Financial Reporting
In planning and performing our audit, we considered Jefferson Davis County, Mississippi=s internal control
over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the
primary government financial statements and not to provide assurance on the internal control over financial reporting.
However, we noted certain matters involving the internal control over financial reporting and its operation that we
consider to be reportable conditions. Reportable conditions involve matters coming to our attention relating to
significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgment,
could adversely affect Jefferson Davis County, Mississippi's ability to record, process, summarize and report financial
data consistent with the assertions of management in the financial statements. Reportable conditions are described in the

accompanying Schedule of Findings as items 97-1
through 97-6.
A material weakness is a condition in which the design or operation of one or more of the internal control
components does not reduce to a relatively low level the risk that misstatements 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 over financial reporting would not necessarily disclose all matters in the internal control that might be reportable
conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be
material weaknesses. However, of the reportable conditions described above, we consider items 97-1 though 97-5 to be
material weaknesses.
This report is intended for the information of management. However, this report is a matter of public record
and its distribution is not limited.
PHIL BRYANT RAMONA HILL, CPA
State Auditor Director, Financial and Compliance Audit Division
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OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
INDEPENDENT AUDITOR'S REPORT ON CENTRAL PURCHASING SYSTEM,
INVENTORY CONTROL SYSTEM AND PURCHASE CLERK SCHEDULES
(REQUIRED BY SECTION 31-7-115, MISS. CODE ANN. (1972))
July 27, 1998
Members of the Board of Supervisors
Jefferson Davis County, Mississippi
We have made a study and evaluation of the central purchasing system and inventory control system of
Jefferson Davis County, Mississippi, as of and for the year ended September 30, 1997. 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 and inventory control 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 and inventory control 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.
In our opinion, Jefferson Davis County, Mississippi, complied, in all material respects, with state laws
governing central purchasing, inventory 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 and inventory control 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.
PHIL BRYANT RAMONA HILL, CPA
State Auditor Director, Financial and Compliance Audit Division
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JEFFERSON DAVIS COUNTY Schedule 1
Schedule of Purchases Not Made From the Lowest Bidder
For the Year Ended September 30, 1997
Reasons
for Accepting
Item Bid Lowest Other Than the
Date Purchased Accepted Vendor Bid Lowest Bid

11/12/96 Repairs to wrecked $ 1,883 Jay's Body Shop $ 1,769 The vendor provided free
vehicle storage and towing.
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JEFFERSON DAVIS COUNTY Schedule 2
Schedule of Emergency Purchases
For the Year Ended September 30, 1997
Our test results did not identify any emergency purchases.
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JEFFERSON DAVIS COUNTY Schedule 3
Schedule of Purchases Made Noncompetitively From a Sole Source
For the Year Ended September 30, 1997
Our test results did not identify any purchases made noncompetitively from a sole source.
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JEFFERSON DAVIS COUNTY
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