tailieunhanh - STATE OF MISSISSIPPI OFFICE OF STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director,Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part6

JEFFERSON COUNTY Lịch Kết quả của năm kết thúc 30 tháng Chín, năm 1997 Quận quản trị. 97-8. Tìm Theo báo cáo trong hai năm trước khi báo cáo kiểm toán, Sở Thuế Vụ (IRS) sai lầm gửi các quận kiểm tra hoàn trả hai trong số tiền $ và $ . Quận gửi kiểm tra và sau đó sử dụng tiền để thanh toán nghĩa vụ hiện tại, mặc dù tiền không thuộc về quận. | JEFFERSON COUNTY Schedule of Findings For the Year Ended September 30 1997 County Administrator. 97-8. Finding As reported in the prior two years audit reports the Internal Revenue Service IRS erroneously sent the county two refund checks in the amounts of 57 000 and 55 222. The county deposited the checks and subsequently used the money to pay current obligations even though the money did not belong to the county. In March 1998 the county reimbursed the IRS for the 55 222 check but has not reimbursed the IRS for the other 57 000 received in error. Failure of the county to reimburse this money to the IRS could lead to penalties and interest being assessed against the county. Recommendation The funds should be returned to the IRS and the county should refrain from depositing and expending funds received in error. County Administrators Response This matter is being corrected. No funds will be expended when received in error. Auditors Note The IRS is aware of this matter. 97-9. Finding As reported in the prior two years audit reports backup procedures for electronic data processed records do not include off-site storage of files programs and documentation of transactions. The risk of losing all electronic data processed records in the event of an on-site disaster is greater when backups are not stored at an off-site location. Recommendation The county should make arrangements to have backups of all electronic data processed records stored at an off-site location. County Administrators Response A safe deposit box is now in use for storage of backups of electronic data. 47 JEFFERSON COUNTY Schedule of Findings For the Year Ended September 30 1997 Circuit Clerk. 97-10. Finding Section 7-7-211 Miss. Code Ann. 1972 gives the Office of the State Auditor the authority to prescribe accounting systems. As reported in the prior three years audit reports we noted that a control account for accounts receivable was not maintained as required by the prescribed accounting system .