OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'S REPORT ON CENTRAL PURCHASING SYSTEM AND PURCHASE CLERK SCHEDULES (REQUIRED BY SECTION 31-7-115, MISS CODE ANN (1972)) July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have made a study and evaluation of the central purchasing system of Jones County, Mississippi, as of and for the year ended September 30, 1995 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 Jones County, Mississippi, is responsible for establishing and maintaining a central purchasing 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 Jones 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, 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 did not disclose any instances of noncompliance with state laws governing central purchasing and bid requirements In our opinion, Jones County, Mississippi, complied, in all material respects, with state laws governing central purchasing 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 41 This report is intended for use in evaluating the central purchasing system of Jones 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 WILLIAM S JONES, CPA Director, Department of Audit 42 JONES COUNTY Schedule of Purchases Not Made From the Lowest Bidder For the Year Ended September 30, 1995 Our test results did not identify any purchases from other than the lowest bidder 43 Schedule JONES COUNTY Schedule of Emergency Purchases For the Year Ended September 30, 1995 Date Item Purchased 2-27-95 Sewer pump Schedule Amount Paid $ 4,860 44 Vendor Reasons for Emergency Purchase Gulf States Engineering Uninterrupted operation of county jail JONES COUNTY Schedule of Purchases Made Noncompetitively From a Sole Source For the Year Ended September 30, 1995 Date Item Purchased 2-15-95 9-4-95 Computer equipment Computer equipment Schedule Amount Paid $ 45 2,650 4,540 Vendor ASC IBM JONES COUNTY (This page left blank intentionally) 46 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE BASED ON AN AUDIT OF THE PRIMARY GOVERNMENT FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Mississippi, as of and for the year ended September 30, 1995, and have issued our report thereon dated July 8, 1996 The Independent Auditor's Report on the primary government financial statements is qualified because the primary government financial statements 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 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 primary government financial statements are free of material misstatement Compliance with laws, regulations, contracts and grants applicable to Jones County, Mississippi, is the responsibility of the county's management As part of obtaining reasonable assurance about whether the primary government financial statements are free of material misstatement, we performed tests of the county's compliance with certain provisions of laws, regulations, contracts and grants However, the objective of our audit of the primary government financial statements was not to provide an opinion on overall compliance with such provisions Accordingly, we not express such an opinion The results of our tests disclosed no instances of noncompliance that are required to be reported herein under Government Auditing Standards We noted certain immaterial instances of noncompliance that we have reported to the management of Jones County, Mississippi, in our Independent Auditor's Report on Compliance with State Laws and Regulations dated July 8, 1996, included within this document This report is intended for the use of the management and the appropriate grantor agencies This is not intended to limit the distribution of this report, which is a matter of public record WILLIAM S JONES, CPA Director, Department of Audit 47 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 JONES COUNTY (This page left blank intentionally) 48 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'S SINGLE AUDIT OPINION ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAMS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Mississippi, as of and for the year ended September 30, 1995, and have issued our report thereon dated July 8, 1996 The Independent Auditor's Report on the primary government financial statements is qualified because the primary government financial statements not include the financial data of the county's component units, which should be included in conformity with generally accepted accounting principles We also have audited Jones County, Mississippi's compliance with the requirements governing types of services allowed or unallowed; matching, level of effort or earmarking; reporting; claims for advances and reimbursements; and amounts claimed or used for matching that are applicable to its major federal financial assistance program, which is identified in the Schedule of Federal Financial Assistance under Supplemental Information, as listed in the table of contents, for the year ended September 30, 1995 The management of Jones County, Mississippi, is responsible for the county's compliance with those requirements Our responsibility is to express an opinion on compliance with those requirements based on our audit We conducted our audit of compliance with those requirements in accordance with generally accepted auditing standards, Government Auditing Standards, issued by the Comptroller General of the United States and Office of Management and Budget (OMB) Circular A-128, Audits of State and Local Governments Those standards and OMB Circular A-128 require that we plan and perform the audit to obtain reasonable assurance about whether material noncompliance with the requirements referred to above occurred An audit includes examining, on a test basis, evidence about Jones County, Mississippi's compliance with those requirements We believe that our audit provides a reasonable basis for our opinion The results of our audit procedures did not disclose any instances of noncompliance with the requirements referred to above In our opinion, Jones County, Mississippi, complied, in all material respects, with the requirements governing types of services allowed or unallowed; matching, level of effort or earmarking; reporting; claims for advances and reimbursements; and amounts claimed or used for matching that are applicable to its major federal financial assistance program for the year ended September 30, 1995 49 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 This report is intended for the use of the management, the cognizant agency and the appropriate grantor agencies This is not intended to limit the distribution of this report, which is a matter of public record WILLIAM S JONES, CPA Director, Department of Audit 50 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE WITH THE GENERAL REQUIREMENTS APPLICABLE TO FEDERAL FINANCIAL ASSISTANCE PROGRAMS July 8, 1996 Members of the Board of Supervisors Jones County, Mississippi We have audited the primary government financial statements of Jones County, Mississippi, as of and for the year ended September 30, 1995, and have issued our report thereon dated July 8, 1996 The Independent Auditor's Report on the primary government financial statements is qualified because the primary government financial statements not include the financial data of the county's component units, which should be included in conformity with generally accepted accounting principles We have applied procedures to test Jones County, Mississippi's compliance with the following requirements applicable to its federal financial assistance programs, which are identified in the Schedule of Federal Financial Assistance under Supplemental Information, as listed in the table of contents, for the year ended September 30, 1995: General Requirements: Political Activity Davis-Bacon Act Civil Rights Cash Management Allowable Costs/Cost Principles Administrative Requirements Our procedures were limited to the applicable procedures described in the Office of Management and Budget's Compliance Supplement for Single Audits of State and Local Governments Our procedures were substantially less in scope than an audit, the objective of which is the expression of an opinion on Jones County, Mississippi's compliance with the requirements listed in the preceding paragraph Accordingly, we not express such an opinion With respect to the items tested, the results of those procedures disclosed no material instances of noncompliance with the requirements listed in the second paragraph of this report With respect to items not tested, nothing came to our attention that caused us to believe that Jones County, Mississippi, had not complied, in all material respects, with those requirements Also, the results of our procedures did not disclose any immaterial instances of noncompliance with those requirements 51 3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828 ... matter of public record WILLIAM S JONES, CPA Director, Department of Audit 50 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'' S SINGLE AUDIT REPORT ON COMPLIANCE WITH THE... equipment Schedule Amount Paid $ 45 2,650 4,540 Vendor ASC IBM JONES COUNTY (This page left blank intentionally) 46 OFFICE OF THE STATE AUDITOR STEVEN A PATTERSON AUDITOR INDEPENDENT AUDITOR'' S REPORT... which is a matter of public record WILLIAM S JONES, CPA Director, Department of Audit 42 JONES COUNTY Schedule of Purchases Not Made From the Lowest Bidder For the Year Ended September 30, 1995