... arise.
FORREST COUNTY AGRICULTURAL HIGH SCHOOL
Notes to Financial Statements
For the Year Ended June 30, 1995
12
(1) Summary of Significant Accounting Policies.
A. Financial Reporting Entity.
For financial ... 394,249 103,773
The notes to the financial statements are an integral part of this statement.
8
FORREST COUNTY AGRICULTURAL HIGH SCHOOL Exhibit B
Combine...
... statements of the Forrest County Agricultural High
School, a component unit of Forrest County, as of and for the year ended June 30, 1995, as listed in the table of
contents. These general purpose financial ... of Audit
CHARLES L. SHIVERS, CPA
Director, Division of School District Audits
FORREST COUNTY AGRICULTURAL HIGH SCHOOL
Audited Financial Sta...
... 1996
Superintendent and School Board
Forrest County Agricultural High School
We have audited the general purpose financial statements of the Forrest County Agricultural High
School as of and for the year ... design
and operation of policies and procedures may deteriorate.
In planning and performing our audit of the general purpose financial statements of...
... S. JONES, CPA
Director, Department of Audit
30
FORREST COUNTY AGRICULTURAL HIGH SCHOOL
(This page left blank intentionally)
31
FORREST COUNTY AGRICULTURAL HIGH SCHOOL
COMPLIANCE REPORTS
29
This ... and School Board
Forrest County Agricultural High School
We have audited the general purpose financial statements of the Forrest County Agricultural H...
... 42
FORREST COUNTY AGRICULTURAL HIGH SCHOOL
(This page left blank intentionally)
41
FORREST COUNTY AGRICULTURAL HIGH SCHOOL
FINDINGS AND RECOMMENDATIONS
FORREST COUNTY AGRICULTURAL HIGH SCHOOL
Schedule ... 1996
Superintendent and School Board
Forrest County Agricultural High School
We have audited the general purpose financial statements of the Fo...
... government financial statements of Benton County,
Mississippi, as of and for the year ended September 30, 1995, as listed in the table of contents. These financial
statements are the responsibility of ... part of the primary government financial statements of
Benton County, Mississippi. Such information has been subjected to the auditing procedures applied in our audi...
... pertaining to county government provides for the independent election of county officials. The
following officials are all part of the county legal entity and therefore are reported as part of the primary
government ... Officers Association and the Mississippi County Financial Accounting Manual as
revised in 1993 by the Office of the State Auditor.
BENTON COUNTY
Notes to...
... STANDARDS
April 9, 1996
Members of the Board of Supervisors
Benton County, Mississippi
We have audited the primary government financial statements of Benton County, Mississippi, as of and
for the year ended ... "Schedule of Auditor's Findings and Recommendations."
27
BENTON COUNTY
SPECIAL REPORTS
23
BENTON COUNTY
SUPPLEMENTAL INFORMATION
25
BENTON COUNTY
Sc...
... Department of Audit
OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON
AUDITOR
3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828
31
INDEPENDENT AUDITOR'S ... 9, 1996
Members of the Board of Supervisors
Benton County, Mississippi
We have made a study and evaluation of the central purchasing system of Benton County, Mississippi, as
of...
... distribution of this report, which is a matter of public record.
WILLIAM S. JONES, CPA
Director, Department of Audit
49
BENTON COUNTY
FINDINGS AND RECOMMENDATIONS
51
BENTON COUNTY
Schedule of Auditor's ... connection with our audit of the primary government financial statements of Benton County,
Mississippi, as of and for the year ended September 30, 1995, and w...