tailieunhanh - OFFICE OF THE STATE AUDITORPHIL BRYANTAUDITORINDEPENDENT AUDITOR'S SINGLE AUDIT REPORT ON

KIỂM TOÁN ĐỘC LẬP KIỂM TOÁN VIÊN CỦA BÁO CÁO SINGLE Về TUÂN THỦ YÊU CẦU CỤ THỂ ÁP DỤNG VỚI NONMAJOR GIAO DỊCH CHƯƠNG TRÌNH LIÊN BANG TÀI CHÍNH HỖ TRỢ September 3, năm 1997 Thành viên của các Ban giám sát Alcorn County, Mississippi Chúng tôi đã được kiểm toán các báo cáo chính phủ chính tài chính của Alcorn County, Mississippi, như của và cho năm kết thúc vào 30 tháng chín năm 1996, và đã phát hành báo cáo của chúng tôi ngày 3 tháng 9 năm 1997. . | OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR INDEPENDENT AUDITOR S SINGLE AUDIT REPORT ON COMPLIANCE WITH SPECIFIC REQUIREMENTS APPLICABLE TO NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS September 3 1997 Members of the Board of Supervisors Alcorn County Mississippi We have audited the primary government financial statements of Alcorn County Mississippi as of and for the year ended September 30 1996 and have issued our report thereon dated September 3 1997. 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 unit which should be included in conformity with generally accepted accounting principles. In connection with our audit of the primary government financial statements of Alcorn County Mississippi as of and for the year ended September 30 1996 and with our consideration of the county s internal control structure used to administer federal financial assistance programs as required by Office of Management and Budget OMB Circular A-128 Audits of State and Local Governments we selected certain transactions applicable to certain nonmajor federal financial assistance programs for the year ended September 30 1996. As required by OMB Circular A-128 we have performed auditing procedures to test compliance with the requirements governing types of services allowed or unallowed that are applicable to those transactions. Our procedures were substantially less in scope than an audit the objective of which is the expression of an opinion on Alcorn County Mississippi s compliance with these requirements. 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 preceding paragraph. With respect to items not tested nothing came to our attention that caused us to believe that .