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THE STATE OF MISSISSIPPI OFFICE OF STATE AUDITOR PHIL BRYANT_part5

ĐỘC LẬP KIỂM TOÁN VIÊN CỦA BÁO CÁO VỀ TUÂN THỦ LUẬT NHÀ NƯỚC VÀ CÁC QUY ĐỊNH 1 Tháng Mười, năm 1998 Thành viên Hội đồng giám sát Perry County, Mississippi Chúng tôi đã được kiểm toán các báo cáo chính phủ chính tài chính của Perry County, Mississippi, như của và cho năm kết thúc vào 30 tháng 9 năm 1997, và đã ban hành báo cáo của chúng tôi ngày 01 tháng 10 năm 1998. | ơf Mississippi OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR INDEPENDENT AUDITOR S REPORT ON COMPLIANCE WITH STATE LAWS AND REGULATIONS October 1 1998 Members of the Board of Supervisors Perry County Mississippi We have audited the primary government financial statements of Perry County Mississippi as of and for the year ended September 30 1997 and have issued our report thereon dated October 1 1998. The auditor s report on the primary government financial statements is modified to reflect that the primary government financial statements do not include the financial data of the county s component units. We conducted our audit in accordance with generally accepted auditing standards and the procedures prescribed by the State Auditor and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. As required by the state legal compliance audit program prescribed by the Office of the State Auditor we have also performed procedures to test compliance with certain state laws and regulations. Our procedures were substantially less in scope than an audit the objective of which is the expression of an opinion on the county s compliance with these requirements. Accordingly we do not express such an opinion. The results of our procedures and our audit of the primary government financial statements disclosed certain immaterial instances of noncompliance with state laws and regulations. Our findings and recommendations and your responses are included in the accompanying Schedule of Findings. This report is intended for the information of management. This is not intended to limit the distribution of this report which is a matter of public record. PHIL BRYANT State Auditor RAMONA HILL CPA Director Financial and Compliance Audit Division 37 PERRY COUNTY This page left blank intentionally 38 PERRY COUNTY SCHEDULE OF FINDINGS .