STATE OF MISSISSIPPI STEVEN A.PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of the Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part6

KIỂM TOÁN ĐỘC LẬP KIỂM TOÁN VIÊN CỦA BÁO CÁO SINGLE Về TUÂN THỦ YÊU CẦU CỤ THỂ ÁP DỤNG VỚI NONMAJOR GIAO DỊCH CHƯƠNG TRÌNH LIÊN BANG TÀI CHÍNH HỖ TRỢ 15 tháng tư, năm 1996 Thành viên của các Ban Giám Sát Jefferson Davis County, Mississippi Chúng tôi đã được kiểm toán các báo cáo chính phủ chính tài chính của Jefferson Davis County, Mississippi, như của và cho năm kết thúc ngày 30 Tháng Chín năm 1995, và đã ban hành báo cáo của chúng tôi ngày 15 tháng 4 năm 1996. . | OFFICE OF THE STATE AUDITOR STEVEN A. PATTERSON AUDITOR INDEPENDENT AUDITOR S SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS April 15 1996 Members of the Board of Supervisors Jefferson Davis County Mississippi We have audited the primary government financial statements of Jefferson Davis County Mississippi as of and for the year ended September 30 1995 and have issued our report thereon dated April 15 1996. The independent auditor s report on the primary government financial statements is qualified because the primary government financial statements do not include the financial data of component units which should be included in order to conform with generally accepted accounting principles. In connection with our audit of the primary government financial statements of Jefferson Davis County Mississippi as of and for the year ended September 30 1995 and with our consideration of the county s internal control structure used to administer federal financial assistance programs as required by Office of Management and Budget OMB Circular A-128 Audits of State and Local Governments we selected certain transactions applicable to the county s nonmajor federal financial assistance program for the year ended September 30 1995. As required by OMB Circular A-128 we have performed auditing procedures to test compliance with the requirements governing types of services allowed or unallowed that are applicable to those transactions. Our procedures were substantially less in scope than an audit the objective of which is the expression of an opinion on Jefferson Davis County Mississippi s compliance with these requirements. Accordingly we do 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 preceding paragraph. With respect to items not tested nothing came to our .