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19 Tháng 10, 1998 thành viên của Ban Giám Sát Yalobusha County, Mississippi Chúng tôi đã kiểm toán báo cáo tài chính của chính phủ chính Yalobusha County, Mississippi, và cho năm kết thúc vào 30 tháng 9 năm 1997, và đã phát hành báo cáo của chúng tôi ngày 19 tháng 10, năm 1998. | YALOBUSHA COUNTY SPECIAL REPORTS 27 YALOBUSHA COUNTY This page left blank intentionally 28 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 PRIMARY GOVERNMENT FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS October 19 1998 Members of the Board of Supervisors Yalobusha County Mississippi We have audited the primary government financial statements of Yalobusha County Mississippi as of and for the year ended September 30 1997 and have issued our report thereon dated October 19 1998. The auditor s report on the primary government financial statements is modified 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 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 Yalobusha 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 statement amounts. However providing an opinion on compliance with those provisions was not an objective of our audit and accordingly we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. However we noted certain immaterial instances of noncompliance that we have reported to the management of Yalobusha County Mississippi in our Independent Auditor s Report on Compliance with State

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