41
HANCOCK COUNTY
SUPPLEMENTAL INFORMATION
42
HANCOCK COUNTY
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HANCOCK COUNTY
Schedule of Federal Financial Assistance
For the Year Ended September 30, 1995
Catalog of
Federal
Federal Grantor/ Domestic Program
Pass-through Grantor/ Assistance Pass-through or Award Federal Federal
Program Title Number Grantor's Number Amount Revenue Expenditures
Federal Financial Assistance -
Primary Government
U. S. Department of Housing and
Urban Development - Community
Planning and Development/
Passed-through the Governor's
Office of Federal-State
Programs/Department of
Community Development -
State of Mississippi
Community development block grant 14.219 3-113A-023-PF-01 $ 250,000 $ 200,727 200,727
U. S. Department of Justice/
Passed-through the Department of
Public Safety -
Child victim assistance
5-1-94 to 4-30-95 16.575 93-DB-CX-0028 77,358 47,226 47,226

5-1-95 to 4-30-96 16.575 94-DB-CX-0028 47,935 9,264 9,264
Total U. S. Department of Justice 56,490 56,490
U. S. Department of Transportation -
Federal Highway Administration/
Passed-through the Mississippi
Department of Transportation
Bridge inspection program 20.205 Not available 320 320 320
Total Primary Government 257,537 257,537
Federal Financial Assistance -
Component Units
Hancock County Human Resource Agency
U. S. Department of Agriculture/
Passed-through the Mississippi
Department of Education
Child and adult care program 10.558 12-35-2831 20,662 20,622 20,622
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Catalog of
Federal
Federal Grantor/ Domestic Program
Pass-through Grantor/ Assistance Pass-through or Award Federal Federal
Program Title Number Grantor's Number Amount Revenue Expenditures
U. S. Department of Health
and Human Services/Passed-through
the Mississippi Department of
Human Services
Social services block grant
Protective services 13.575 1993 CCDBG - 41,940 41,940 41,940
487-Q-231
JOBS child care 13.560 * 95-1 6,885 6,885 6,885
Title XX senior citizen

home delivery meals 13.667 * 95-1 519 519 519
Transitional child care 13.021 * 95-1 28,467 28,467 28,467
Special programs for
the aging Title III, Part B
senior citizen center 13.633 * 95-1 54,793 54,793 54,793
Special programs for
the aging Title III, Part C
senior citizen congregate meals 13.635 * 95-1 501 501 501
Total U. S. Department of Health
and Human Services 133,105 133,105
Total Hancock County Human
Resource Agency 153,727 153,727
Hancock County Port and Harbor
Commission
U. S. Department of Federal
Aviation Administration
Airport improvements 20.106 DTFA06-94-A- 1,691,117 1,691,117 1,691,117
80203
Total Component Units 1,844,844 1,844,844
Total Federal Financial Assistance $ 2,102,381 2,102,381
* Federal financial assistance is received from South Mississippi Planning and Development District, which acts as the area's management agency on
behalf of the Mississippi Department of Human Services.
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HANCOCK COUNTY
SPECIAL REPORTS
46
HANCOCK COUNTY
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OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON

AUDITOR
3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828
47
INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL STRUCTURE
BASED ON AN AUDIT OF THE
GENERAL PURPOSE FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
July 15, 1996
Members of the Board of Supervisors
Hancock County, Mississippi
We have audited the general purpose financial statements of Hancock County, Mississippi, as of and for
the year ended September 30, 1995, and have issued our report dated July 15, 1996.
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 general purpose financial statements
are free of material misstatement.
The management of Hancock County, Mississippi, is responsible for establishing and maintaining an
internal control structure. In fulfilling this responsibility, estimates and judgments by management are required
to assess the expected benefits and related costs of internal control structure policies and procedures. The
objectives of an internal control structure are to provide management with reasonable, but not absolute,
assurance that assets are safeguarded against loss from unauthorized use or disposition and that transactions are
executed in accordance with management's authorization and recorded properly to permit the preparation of
general purpose financial statements in accordance with generally accepted accounting principles. Because of
inherent limitations in any internal control structure, errors or irregularities may nevertheless occur and not be
detected. Also, projection of any evaluation of the structure to future periods is subject to the risk that
procedures may become inadequate because of changes in conditions or that the effectiveness of the design and
operation of policies and procedures may deteriorate.
In planning and performing our audit of the general purpose financial statements of Hancock County,
Mississippi, for the year ended September 30, 1995, we obtained an understanding of the internal control
structure. With respect to the internal control structure, we obtained an understanding of the design of relevant

policies and procedures and whether they have been placed in operation, and we assessed control risk in order to
determine our auditing procedures for the purpose of expressing our opinion on the general purpose financial
statements and not to provide an opinion on the internal control structure. Accordingly, we do not express such
an opinion.
We noted certain matters involving the internal control structure and its operation that we consider to be
reportable conditions under standards established by the American Institute of Certified Public Accountants.
Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or
operation of the internal control structure that, in our judgment, could adversely affect the county's ability to
record, process, summarize and report financial data consistent with the assertions of management in the general
purpose financial statements. The reportable conditions noted during our consideration of the internal control
structure are described in the accompanying "Schedule of Auditor's Findings and Recommendations."
48
We noted a certain matter involving the internal control structure and its operation that we have
reported to the management of Hancock County, Mississippi, in our "Independent Auditor's Single Audit Report
on the Internal Control Structure Used in Administering Federal Financial Assistance Programs" dated July 15,
1996, included within this document.
This report is intended for the use of the management. 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
OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON
AUDITOR
3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828
49
INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE
USED IN ADMINISTERING FEDERAL FINANCIAL ASSISTANCE PROGRAMS
July 15, 1996
Members of the Board of Supervisors
Hancock County, Mississippi

We have audited the general purpose financial statements of Hancock County, Mississippi, as of and for
the year ended September 30, 1995, and have issued our report thereon dated July 15, 1996.
We conducted our audit 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 the general purpose
financial statements are free of material misstatement.
In planning and performing our audit for the year ended September 30, 1995, we considered the
county's internal control structure in order to determine our auditing procedures for the purpose of expressing
our opinion on the county's general purpose financial statements and not to provide assurance on the internal
control structure. This report addresses our consideration of internal control structure policies and procedures
relevant to compliance with requirements applicable to federal financial assistance programs. We have
addressed policies and procedures relevant to our audit of the general purpose financial statements in a separate
report dated
July 15, 1996.
The management of Hancock County, Mississippi, is responsible for establishing and maintaining an
internal control structure. In fulfilling this responsibility, estimates and judgments by management are required
to assess the expected benefits and related costs of internal control structure policies and procedures. The
objectives of an internal control structure are to provide management with reasonable, but not absolute,
assurance that assets are safeguarded against loss from unauthorized use or disposition, that transactions are
executed in accordance with management's authorization and recorded properly to permit the preparation of
general purpose financial statements in accordance with generally accepted accounting principles, and that
federal financial assistance programs are managed in compliance with applicable laws and regulations. Because
of inherent limitations in any internal control structure, errors, irregularities or instances of noncompliance may
nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future periods is
subject to the risk that procedures may become inadequate because of changes in conditions or that the
effectiveness of the design and operation of policies and procedures may deteriorate.
For the purpose of this report, we have classified the significant internal control structure policies and
procedures used in administering its federal financial assistance programs in the following categories:
General Requirements

Political Activity
Davis-Bacon Act
Civil Rights
Cash Management
50
Federal Financial Reports
Administrative Requirements
Specific Requirements
Types of Services
Matching, Level of Effort or Earmarking
Reporting
Monitoring Subrecipients
Claims for Advances and Reimbursements
Amounts Claimed or Used for Matching
For all of the internal control structure categories listed above, we obtained an understanding of the
design of relevant policies and procedures and determined whether they have been placed in operation, and we
assessed control risk.
During the year ended September 30, 1995, Hancock County, Mississippi, had no major federal
financial assistance programs and expended 78 percent of its total federal financial assistance under its nonmajor
federal financial assistance program: Community development block grant.
We performed tests of controls, as required by OMB Circular A-128, to evaluate the effectiveness of
the design and operation of internal control structure policies and procedures that we considered relevant to
preventing or detecting material noncompliance with specific requirements, general requirements and
requirements governing claims for advances and reimbursements and amounts claimed or used for matching that
are applicable to the aforementioned nonmajor federal financial assistance program. Our procedures were less
in scope than would be necessary to render an opinion on these internal control structure policies and
procedures. Accordingly, we do not express such an opinion.
We noted a certain matter involving the internal control structure and its operation that we consider to
be a reportable condition under standards established by the American Institute of Certified Public Accountants.
Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design

or operation of the internal control structure that, in our judgment, could adversely affect the county's ability to
administer federal financial assistance programs in accordance with applicable laws and regulations. The
reportable condition noted during our consideration of the internal control structure is described in the
accompanying "Schedule of Auditor's Findings and Recommendations."
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
OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON
AUDITOR
3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828
51
INDEPENDENT AUDITOR'S REPORT ON CENTRAL PURCHASING SYSTEM
AND PURCHASE CLERK SCHEDULES
(REQUIRED BY SECTION 31-7-115, MISS. CODE ANN. (1972))
July 15, 1996
Members of the Board of Supervisors
Hancock County, Mississippi
We have made a study and evaluation of the central purchasing system of Hancock 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 Hancock 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 Hancock 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, Hancock 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.