Đang chuẩn bị liên kết để tải về tài liệu:
OFFICE OF THE STATE AUDITOR: January 11, 2005 Financial Audit Management Report

VĂN PHÒNG CỦA KIỂM TOÁN NHÀ NƯỚC PHIL Bryant Kiểm toán 11 tháng Giêng, năm 2005 Quản lý tài chính Kiểm toán Báo cáo Tommye D. Favre, Giám đốc điều hành Mississippi Cục Việc làm PO Box 1699 Jackson, Mississippi 39215-1699 | ậtate nf Mississippi OFFICE OF THE STATE AUDITOR PHIL BRYANT Auditor January 11 2005 Financial Audit Management Report Tommye D. Favre Executive Director Mississippi Department of Employment Security P. O. Box 1699 Jackson Mississippi 39215-1699 Dear Mrs. Favre The Office of the State Auditor has completed its audit of selected accounts included on the financial statements of the Mississippi Department of Employment Security for the year ended June 30 2004. These financial statements are consolidated into the State of Mississippi s Comprehensive Annual Financial Report. The Office of the State Auditor s staff members participating in this engagement included Rob Robertson Vicki Alvey Brian Quinn and Shelia Sykes. The fieldwork for audit procedures and tests was completed on October 28 2004. These procedures and tests cannot and do not provide absolute assurance that all state legal requirements have been met. In accordance with Section 7-7-211 Miss. Code Ann. 1972 the Office of the State Auditor when deemed necessary may conduct additional procedures and tests of transactions for this or other fiscal years to ensure compliance with legal requirements. Internal Control over Financial Reporting In planning and performing our audit of selected accounts included on the financial statements we considered the Mississippi Department of Employment Security s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on these accounts and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. 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