JONES COUNTY

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JONES COUNTY
Schedule of Federal Financial Assistance
For the Year Ended September 30, 1995

Federal Grantor/
Pass-through Grantor/
Program Title
U.S. Department of Housing and Urban
Development/Mississippi Department of
Economic and Community Development/
Passed-through the
Division of Community Services State of Mississippi
Community development
block grant program
Community development
block grant program
Community development
block grant program

Catalog of
Federal
Domestic
Assistance
Number

Pass-through
Grantor's Number

14.219

3-113A-034-ED-IF01 $

14.219
14.219

Program
or Award
Amount

Federal
Revenue

Federal
Expenditures

474,000 $

179,851

179,851

4-034-ED-1F01

535,000


428,901

428,901

4-34-ED-LN01

134,000

87,500

87,500

696,252

696,252

Total U.S. Department of Housing
and Urban Development
U.S. Department of Transportation Federal Highway Administration/
Passed-through the Mississippi
Department of Transportation
Bridge inspection program
Federal Emergency Management Agency/
Passed-through the Mississippi Emergency
Management Agency
1995 emergency management
assistance

20.205


5,360

5,360

5,360

83.503

25,646

25,646

25,646

727,258

727,258

Total Federal Financial Assistance

$

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JONES COUNTY

SPECIAL REPORTS

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OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON
AUDITOR

INDEPENDENT AUDITOR'S REPORT ON THE INTERNAL CONTROL STRUCTURE
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 dated July 8, 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 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.
The management of Jones 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
primary government 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 primary government financial statements of Jones 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 primary government
financial statements and not to provide an opinion on the internal control structure. 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
record, process, summarize and report financial data consistent with the assertions of management in the

primary government financial statements. The reportable condition noted during our consideration of the
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3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828


internal control structure is described in the accompanying "Schedule of Auditor's Findings and
Recommendations."
A material weakness is a reportable condition in which the design or operation of one or more of the
internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities
in amounts that would be material in relation to the primary government financial statements being audited may
occur and not be detected within a timely period by employees in the normal course of performing their
assigned functions.
Our consideration of the internal control structure would not necessarily disclose all matters in the
internal control structure that might be reportable conditions and, accordingly, would not necessarily disclose all
reportable conditions that are also considered to be material weaknesses as defined above. However, we do not
believe the reportable condition described in the accompanying "Schedule of Auditor's Findings and
Recommendations" is a material weakness.
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

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OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON
AUDITOR


INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON THE INTERNAL CONTROL STRUCTURE
USED IN ADMINISTERING 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. We have also
audited Jones County, Mississippi's compliance with requirements applicable to major federal financial
assistance programs 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 do 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; 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 A128 require that we plan and perform the audit to obtain reasonable assurance about whether the primary
government financial statements are free of material misstatement and about whether Jones County, Mississippi,
complied with laws and regulations, noncompliance with which would be material to a major federal financial
assistance program.
In planning and performing our audits 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 opinions on the county's primary government financial statements and on its compliance with requirements
applicable to major federal financial assistance programs 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 primary government financial statements in a separate report
dated July 8, 1996.
The management of Jones 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
primary government 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.

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3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828


For the purpose of this report, we have classified the significant internal control structure policies and
procedures used in administering federal financial assistance programs in the following categories:
General Requirements
Political Activity
Davis-Bacon Act
Civil Rights
Cash Management
Allowable Costs/Cost Principles
Administrative Requirements
Specific Requirements
Types of Services
Matching, Level of Effort or Earmarking
Reporting
Special Requirements
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, Jones County, Mississippi, expended 96 percent of its total
federal financial assistance under the major 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 county's major federal financial assistance program, which is identified in the
accompanying Schedule of Federal Financial Assistance under Supplemental Information, as listed in the table
of contents. 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.
Our consideration of the internal control structure would not necessarily disclose all matters in the
internal control structure that might be material weaknesses under standards established by the American
Institute of Certified Public Accountants. A material weakness is a condition in which the design or operation of
one or more of the internal control structure elements does not reduce to a relatively low level the risk that
noncompliance with laws and regulations that would be material to a federal financial assistance program may
occur and not be detected within a timely period by employees in the normal course of performing their
assigned functions. We noted no matters involving the internal control structure and its operation that we
consider to be material weaknesses as defined above.

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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


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