tailieunhanh - OFFICE OF THE STATE AUDITOR PHIL BRYANT Auditor January 7, 2004 Financial Audit Management Report

Tham khảo tài liệu 'office of the state auditor phil bryant auditor january 7, 2004 financial audit management report', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Jstiite nf Mississippi OFFICE OF THE STATE AUDITOR PHIL BRYANT Auditor January 7 2004 Financial Audit Management Report H. S. McMillan Director Mississippi Department of Rehabilitation Services 1281 Highway 51 North Madison Mississippi 39110 Dear Mr. McMillan The Office of the State Auditor has completed its audit of selected accounts included on the financial statements of the Mississippi Department of Rehabilitation Services for the year ended June 30 2003. These financial statements are consolidated into the State of Mississippi s Comprehensive Annual Financial Report. The Office of the State Auditor s staff members participating in this engagement included Karlanne Coates CPA Marilyn Purvis CGFM Amy Buller CPA Tangela Beddingfield and Mary Jo Milner. The fieldwork for audit procedures and tests was completed on October 3 2003. These procedures and tests cannot and do not provide absolute assurance that all state legal requirements have been met. In accordance with Section 7-7-211 Miss. Code Ann. 1972 the Office of the State Auditor when deemed necessary may conduct additional procedures and tests of transactions for this or other fiscal years to ensure compliance with legal requirements. Internal Control over Financial Reporting In planning and performing our audit of selected accounts included on the financial statements we considered the Mississippi Department of Rehabilitation Services internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on these accounts and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level .