STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part1 doc

STATE OF MISSISSIPPI
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
State Auditor
RAMONA HILL, CPA
Director, Financial and Compliance Audit Division
ED YARBOROUGH, CPA, CIA, CFE, CGFM
Director, County Audit Section
JEFFERSON COUNTY, MISSISSIPPI
Primary Government Financial Statements and Special Reports
For the Year Ended September 30, 1997

JEFFERSON 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 25
Reconciliation of Operating Costs of Solid Waste 27
SPECIAL REPORTS 29
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 31
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)) 33

Independent Auditor's Report on Compliance with State Laws and Regulations 39
SCHEDULE OF FINDINGS 41
3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828
The Office of the State Auditor does not discriminate on the basis of
race, religion, national origin, sex, age or disability
1
JEFFERSON COUNTY
FINANCIAL SECTION
2
JEFFERSON COUNTY
(This page left blank intentionally)
3
OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
INDEPENDENT AUDITOR'S REPORT
ON
THE PRIMARY GOVERNMENT FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION
April 22, 1998
Members of the Board of Supervisors
Jefferson County, Mississippi
We have audited the accompanying primary government financial statements of Jefferson County, Mississippi,
as of and for the year ended September 30, 1997, as listed in the table of contents. These primary government financial
statements are the responsibility of the county's management. Our responsibility is to express an opinion on these
primary government financial statements based on our audit.
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. 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 Jefferson County, Mississippi, as of September 30,
1997, 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 Jefferson County, Mississippi, do not purport to, and do not present fairly the financial position of
Jefferson County, Mississippi, as of September 30, 1997, and the results of its operations for the year then ended in
conformity with generally accepted accounting principles.
In accordance with Government Auditing Standards, we have also issued a report dated April 22, 1998, on our
consideration of Jefferson County, Mississippi's internal control over financial reporting and our tests of its compliance
with certain provisions of laws, regulations, contracts and grants.
4
Our audit was performed for the purpose of forming an opinion on the primary government financial statements
of Jefferson County, Mississippi, taken as a whole. The accompanying Schedule of Reconciliation of Operating Costs of
Solid Waste is presented for purposes of additional analysis and is not a required part of the primary government
financial statements. Such information has been subjected to the auditing procedures applied in the audit of the primary
government financial statements and, in our opinion, is fairly stated in all material respects, in relation to the primary
government financial statements taken as a whole.
PHIL BRYANT RAMONA HILL, CPA
State Auditor Director, Financial and Compliance Audit Division
5
JEFFERSON COUNTY
PRIMARY GOVERNMENT FINANCIAL STATEMENTS
6
JEFFERSON COUNTY Exhibit A
Combined Balance Sheet - All Fund Types and Account Groups

September 30, l997
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 4) $ 155,762 865,381 24,912 12,391 1,058,446
Other receivables 14,980 14,980
Intergovernmental receivables 66,029 66,029
Interfund receivables (Note 5) 34,432 5,708 5,547 45,687
Advance to other funds (Note 5) 52,620 630,230 75,841 47,100 805,791
Fixed assets (Note 6) 8,016,063 8,016,063
Amount available in debt service funds 23,606 23,606
Amount to be provided for retirement
of general long-term debt 8,105,915 8,105,915
Total Assets $ 289,391 1,530,043 106,461 47,100 17,938 8,016,063 8,129,521 18,136,517
LIABILITIES AND FUND EQUITY
Liabilities:
Claims payable $ 52,281 83,575 135,856
Amounts held in custody for others 953 953
Intergovernmental payables 207,498 94,493 16,985 318,976
Interfund payables (Note 5) 42,245 3,442 45,687
Advances from other funds (Note 5) 566,282 207,583 31,926 805,791
Compensated absences liability (Note 9) 31,298 31,298
General obligation bonds payable (Note 9) 1,655,000 1,655,000
Limited obligation bonds payable (Note 9) 5,865,000 5,865,000
Equipment notes payable (Note 9) 97,131 97,131
Capital leases payable (Note 9) 161,040 161,040
Other loans and notes payable (Note 9) 320,052 320,052

Total Liabilities 868,306 389,093 31,926 0 17,938 0 8,129,521 9,436,784
Fund Equity:
Investment in general fixed assets 8,016,063 8,016,063
Fund balances:
Reserved for advances 25,614 411,115 73,941 47,100 557,770
Reserved for debt service 23,606 23,606
Unreserved (604,529) 729,835 (23,012) 102,294
Total Fund Equity (578,915) 1,140,950 74,535 47,100 0 8,016,063 0 8,699,733
Total Liabilities and Fund Equity $ 289,391 1,530,043 106,461 47,100 17,938 8,016,063 8,129,521 18,136,517
The notes to the financial statements are an integral part of this statement.
This is trial version
www.adultpdf.com