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PRENTISS COUNTY
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PRENTISS COUNTY
SPECIAL REPORTS
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PRENTISS COUNTY
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OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER
FINANCIAL REPORTING BASED ON AN AUDIT OF THE
GENERAL-PURPOSE FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
July 31, 1998
Members of the Board of Supervisors
Prentiss County, Mississippi
We have audited the general-purpose financial statements of Prentiss County, Mississippi, as of and for the
year ended September 30, 1997, and have issued our report thereon dated July 31, 1998. The Independent Auditor=s
Report on the general purpose financial statements is qualified because we were unable to satisfy ourselves as to the fair
presentation of the General Fixed Assets Account Group, reported on the combined balance sheet at $4,479,997, as of
September 30, 1997. We conducted our audit in accordance with generally accepted auditing standards and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States.
Compliance
As part of obtaining reasonable assurance about whether Prentiss County, Mississippi's financial statements are
free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial

State Auditor Director, Financial and Compliance Audit Division
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OFFICE OF THE STATE AUDITOR
PHIL BRYANT
AUDITOR
INDEPENDENT AUDITOR'S REPORT ON CENTRAL PURCHASING SYSTEM,
INVENTORY CONTROL SYSTEM AND PURCHASE CLERK SCHEDULES
(REQUIRED BY SECTION 31-7-115, MISS. CODE ANN. (1972))
July 31, 1998
Members of the Board of Supervisors
Prentiss County, Mississippi
We have made a study and evaluation of the central purchasing system and inventory control system of Prentiss
County, Mississippi, as of and for the year ended September 30, 1997. Our study and evaluation included tests of
compliance of the Purchase Clerk and Inventory Control Clerk records and such other auditing procedures as we
considered necessary in the circumstances.
The Board of Supervisors of Prentiss County, Mississippi, is responsible for establishing and maintaining a
central purchasing system and inventory control 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 Prentiss 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.
The county did not maintain adequate subsidiary records documenting the completeness and valuation of
general fixed assets.
Because of inherent limitations in any central purchasing system and inventory control 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.
In our opinion, except as explained in the third paragraph, Prentiss County, Mississippi, complied, in all
material respects, with state laws governing central purchasing, inventory and bid requirements.