OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON
AUDITOR

INDEPENDENT AUDITOR'S REPORT ON CENTRAL PURCHASING SYSTEM
AND PURCHASE CLERK SCHEDULES
(REQUIRED BY SECTION 31-7-115, MISS. CODE ANN. (1972))
July 8, 1996
Members of the Board of Supervisors
Jones County, Mississippi
We have made a study and evaluation of the central purchasing system of Jones 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 Jones 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 Jones 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, Jones 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.

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This report is intended for use in evaluating the central purchasing system of Jones County, Mississippi,
and should not be relied upon for any other purpose. This is not intended to limit the distribution of the report,
which is a matter of public record.

WILLIAM S. JONES, CPA
Director, Department of Audit

42


JONES COUNTY
Schedule of Purchases Not Made From the Lowest Bidder
For the Year Ended September 30, 1995
Our test results did not identify any purchases from other than the lowest bidder.

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Schedule 1


JONES COUNTY
Schedule of Emergency Purchases
For the Year Ended September 30, 1995


Date

Item
Purchased

2-27-95

Sewer pump

Schedule 2

Amount
Paid
$

4,860

44

Vendor

Reasons for
Emergency Purchase

Gulf States Engineering

Uninterrupted operation of county jail.


JONES COUNTY

Schedule of Purchases Made Noncompetitively From a Sole Source
For the Year Ended September 30, 1995

Date

Item
Purchased

2-15-95
9-4-95

Computer equipment
Computer equipment

Schedule 3

Amount
Paid
$

45

2,650
4,540

Vendor
ASC
IBM



JONES COUNTY

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OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON
AUDITOR

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE 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 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 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.
Compliance with laws, regulations, contracts and grants applicable to Jones County, Mississippi, is the
responsibility of the county's management. As part of obtaining reasonable assurance about whether the
primary government financial statements are free of material misstatement, we performed tests of the county's
compliance with certain provisions of laws, regulations, contracts and grants. However, the objective of our

audit of the primary government financial statements was not to provide an opinion on overall compliance with
such provisions. Accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance that are required to be reported herein
under Government Auditing Standards.
We noted certain immaterial instances of noncompliance that we have reported to the management of
Jones County, Mississippi, in our Independent Auditor's Report on Compliance with State Laws and Regulations
dated July 8, 1996, included within this document.
This report is intended for the use of the management 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
47
3750 I-55 NORTH FRONTAGE ROAD JACKSON, MISSISSIPPI 39211 (601) 364-2888 FAX (601) 364-2828


JONES COUNTY

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OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON
AUDITOR

INDEPENDENT AUDITOR'S SINGLE AUDIT OPINION ON COMPLIANCE
WITH SPECIFIC REQUIREMENTS APPLICABLE TO MAJOR 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. 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 also have audited Jones County, Mississippi's compliance with the requirements governing types of
services allowed or unallowed; matching, level of effort or earmarking; reporting; claims for advances and
reimbursements; and amounts claimed or used for matching that are applicable to its major federal financial
assistance program, which is identified in the Schedule of Federal Financial Assistance under Supplemental
Information, as listed in the table of contents, for the year ended September 30, 1995. The management of
Jones County, Mississippi, is responsible for the county's compliance with those requirements. Our
responsibility is to express an opinion on compliance with those requirements based on our audit.
We conducted our audit of compliance with those requirements 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 material noncompliance with the requirements referred to above occurred. An audit includes
examining, on a test basis, evidence about Jones County, Mississippi's compliance with those requirements. We
believe that our audit provides a reasonable basis for our opinion.
The results of our audit procedures did not disclose any instances of noncompliance with the
requirements referred to above.
In our opinion, Jones County, Mississippi, complied, in all material respects, with the requirements
governing types of services allowed or unallowed; matching, level of effort or earmarking; reporting; claims for
advances and reimbursements; and amounts claimed or used for matching that are applicable to its major federal
financial assistance program for the year ended September 30, 1995.

49

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


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

50


OFFICE OF THE STATE AUDITOR
STEVEN A. PATTERSON
AUDITOR

INDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON COMPLIANCE
WITH THE GENERAL REQUIREMENTS APPLICABLE TO 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. 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 have applied procedures to test Jones County, Mississippi's compliance with the following
requirements applicable to its federal financial assistance programs, which are identified in the Schedule of
Federal Financial Assistance under Supplemental Information, as listed in the table of contents, for the year

ended September 30, 1995:
General Requirements:
Political Activity
Davis-Bacon Act
Civil Rights
Cash Management
Allowable Costs/Cost Principles
Administrative Requirements
Our procedures were limited to the applicable procedures described in the Office of Management and
Budget's Compliance Supplement for Single Audits of State and Local Governments. Our procedures were
substantially less in scope than an audit, the objective of which is the expression of an opinion on Jones County,
Mississippi's compliance with the requirements listed in the preceding paragraph. 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 second paragraph of this report. With respect to items not
tested, nothing came to our attention that caused us to believe that Jones County, Mississippi, had not complied,
in all material respects, with those requirements. Also, the results of our procedures did not disclose any
immaterial instances of noncompliance with those requirements.

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