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_part4 potx

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JEFFERSON COUNTY
Reconciliation of Operating Costs of Solid Waste
For the Year Ended September 30, 1997
Operating Expenditures, Cash Basis:
Salaries $ 25,642
Expendable Commodities:
Gasoline and petroleum products 5,536
Repair parts 714
Utilities 74
Maintenance 2,886
Insurance on equipment 1,324
Solid Waste Cash Basis Operating Expenditures 36,176
Full Cost Expenses:
Indirect administrative costs 1,227
Depreciation on equipment 28,754
Interest on solid waste debt 9,221
Other accrued expenses 2,400
Solid Waste Full Cost Operating Expenses $ 77,778
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JEFFERSON COUNTY
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JEFFERSON COUNTY
SPECIAL REPORTS
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JEFFERSON 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
April 22, 1998
Members of the Board of Supervisors
Jefferson County, Mississippi
We have audited the primary government financial statements of Jefferson County, Mississippi, as of and for
the year ended September 30, 1997, and have issued our report thereon dated April 22, 1998. The 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 units, which should be included in conformity with generally
accepted accounting principles. 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 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 instances of noncompliance that are required to be reported under
Government Auditing Standards which are described in the accompanying Schedule of Findings as items 97-1 through
97-4. We also noted certain immaterial instances of noncompliance that we have reported to the management of
Jefferson County, Mississippi, in our Independent Auditor's Report on Compliance with State Laws and Regulations
dated April 22, 1998, included within this document.
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Internal Control Over Financial Reporting
In planning and performing our audit, we considered Jefferson 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 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 97-5 through 97-12.
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 item 97-5 to be a material
weakness.
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))
April 22, 1998
Members of the Board of Supervisors
Jefferson County, Mississippi
We have made a study and evaluation of the central purchasing system and inventory control system of

Jefferson 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 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 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.
The results of our audit procedures disclosed a certain immaterial instance of noncompliance with the
aforementioned code sections. This instance of noncompliance is described in the accompanying Schedule of Findings
and was also considered in forming our opinion on compliance, which is expressed below.
In our opinion, except for the noncompliance referred to above, Jefferson County, Mississippi, complied, in all
material respects, with state laws governing central purchasing, inventory and bid requirements.
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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.
This report is intended for use in evaluating the central purchasing system and inventory control system of
Jefferson 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 COUNTY Schedule 1
Schedule of Purchases Not Made From the Lowest Bidder
For the Year Ended September 30, 1997
Our test results did not identify any purchases from other than the lowest bidder.
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JEFFERSON COUNTY Schedule 2
Schedule of Emergency Purchases
For the Year Ended September 30, 1997
Our test results did not identify any emergency purchases.