... government financial statements of Neshoba County, Mississippi, as of and for the year ended September 30, 1997, and have issued our report thereon dated January 20, 1998 As referred to in the Independent ... us, and our opinion on the primary government financial statements, insofar as it relates to the amounts included for the Proprietary Fund Type, is based on the report of the other auditors The ... planning and performing our audit, we considered Neshoba County, Mississippi's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing...