TAILIEUCHUNG - THE STATE OF MISSISSIPPI STEVEN A. PATTERSON State Auditor WILLIAM S. JONES, CPA Director, Department of Audit ED P. YARBOROUGH, CPA Director, Division of County Audits _part4

ĐỘC LẬP KIỂM TOÁN VIÊN CỦA BÁO CÁO VỀ CÁC CƠ CẤU KIỂM SOÁT NỘI BỘ trên cơ sở kiểm toán CỦA CÁC BÁO CÁO CHÍNH PHỦ CHÍNH tài chính thực hiện theo tiêu chuẩn kiểm toán CHÍNH PHỦ 15 tháng Tư, năm 1996 Thành viên Hội đồng giám sát Jefferson Davis County, Mississippi | JEFFERSON DAVIS COUNTY SPECIAL REPORTS 27 JEFFERSON DAVIS COUNTY This page left blank intentionally 28 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 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. 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 Jefferson Davis 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 .

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