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Shad White State Auditor WAYNE COUNTY, MISSISSIPPI Audited Financial Statements and Special Reports For the Year Ended September 30, 2019 SHAD WHITE STATE AUDITOR Stephanie C. Palmertree, CPA Director, Financial & Compliance Audit Division Joe E. McKnight, CPA Director, County Audit Section A Report from the County Audit Section www.osa.state.ms.us The Office of the State Auditor does not discriminate on the basis of race, religion, national origin, sex, age or disability STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR Shad White AUDITOR May 14, 2021 Members of the Board of Supervisors Wayne County, Mississippi Dear Board Members: I am pleased to submit to you the 2019 financial and compliance audit report for Wayne County. This audit was performed pursuant to Section 7-7-211(e), Mississippi Code Ann. (1972). The audit was performed in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. I appreciate the cooperation and courtesy extended by the officials and employees of Wayne County throughout the audit. Thank you for working to move Mississippi forward by serving as a supervisor for Wayne County. If I or this office can be of any further assistance, please contact me or Joe McKnight of my staff at (601) 576-2674. Respectfully submitted, Shad White POST OFFICE BOX 956 • JACKSON, MISSISSIPPI 39205 • (601) 576-2800 • FAX (601) 576-2650 www.osa.ms.gov WAYNE COUNTY TABLE OF CONTENTS FINANCIAL SECTION .............................................................................................................................................................. 1 INDEPENDENT AUDITOR'S REPORT .................................................................................................................................... 3 FINANCIAL STATEMENTS ..................................................................................................................................................... 7 Statement of Net Position – Cash Basis .................................................................................................................................. 9 Statement of Activities – Cash Basis .................................................................................................................................... 10 Statement of Cash Basis Assets and Fund Balances – Governmental Funds ........................................................................ 11 Statement of Cash Receipts, Disbursements and Changes in Cash Basis Fund Balances – Governmental Funds ................................................................................................................................................... 12 Statement of Fiduciary Assets and Liabilities – Cash Basis ................................................................................................. 13 Notes to Financial Statements ............................................................................................................................................... 15 SUPPLEMENTARY INFORMATION .................................................................................................................................... 23 Schedule of Expenditures of Federal Awards ....................................................................................................................... 25 Schedule of Operating Costs of Solid Waste ........................................................................................................................ 26 OTHER INFORMATION ......................................................................................................................................................... 27 Budgetary Comparison Schedule - Budget and Actual (Non-GAAP Basis) – General Fund ............................................... 29 Schedule of Interfund Advances ........................................................................................................................................... 30 Schedule of Capital Assets .................................................................................................................................................... 31 Schedule of Changes in Long-term Debt .............................................................................................................................. 32 Schedule of Surety Bonds for County Officials .................................................................................................................... 34 Notes to the Other Information ............................................................................................................................................. 35 SPECIAL REPORTS ................................................................................................................................................................. 37 Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards ..................................................................................................... 39 Independent Auditor’s Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance Required by Uniform Guidance ........................................................................................ 41 Independent Accountant's Report on Central Purchasing System, Inventory Control System and Purchase Clerk Schedules (Required By Section 31-7-115, Miss. Code Ann. (1972)) ............................................... 43 Limited Internal Control and Compliance Review Management Report .............................................................................. 49 SCHEDULE OF FINDINGS AND QUESTIONED COSTS .................................................................................................... 51 AUDITEE’S CORRECTIVE ACTION PLAN /SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS ............................................................................................................................................... 57 . WAYNE COUNTY FINANCIAL SECTION 1 WAYNE COOUNTY (This page left blank intentionally.) 2 STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR SHAD WHITE AUDITOR INDEPENDENT AUDITOR'S REPORT Members of the Board of Supervisors Wayne County, Mississippi Report on the Financial Statements We have audited the accompanying cash basis financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Wayne County, Mississippi, (the County) as of and for the year ended September 30, 2019, and the related notes to the financial statements, which collectively comprise the basic financial statements of the County’s primary government as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the cash basis of accounting, as described in Note 1. This includes determining that the cash basis of accounting is an acceptable basis for the preparation of the financial statements in the circumstances. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. POST OFFICE BOX 956 • JACKSON, MISSISSIPPI 39205 • (601) 576-2800 • FAX (601) 576-2650 www.osa.state.ms.us 3 Basis for Adverse Opinion on the Aggregate Discretely Presented Component Units The financial statements do not include financial data for the County’s legally separate component units. Accounting principles applicable to the County’s cash basis of accounting
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