PUBLIC NOTICE
In accordance with Section 7-7-213 Miss. Code Ann. (1972), notice is hereby given that a copy of the 2020 audit of Newton County is on file in the Chancery Clerk’s office of Newton County.
In accordance with Section 7-7-221, Miss. Code Ann. (1972), the following synopsis of the governmental funds of Newton County audit for fiscal year ending 9-30-20 is provided in the format prescribed by the State Auditor:
Revenues - 10-01-19 to 9-30-20 - $11,184, 849
Expenditures - 10-01-19 to 9-30-20 - $10,930,296
Cash and investments at 9-30-20 - $11,048,485
A copy of the audit report containing all findings and recommendations as well as exceptions, if applicable, can be obtained for $15.00 or, if available, on the OSA website, $25.00, by writing to the Office of the State Auditor, Post Office Box 956, Jackson, MS 39205. The website address is : www.osa.state.ms.us.
A copy of the audit report is also on file and available for public inspection at the Kemper Newton Library.
In accordance with Section 31-7-115, Miss. Code Ann. (1972), the audit report of the county purchase clerk and inventory control clerk is published:
STATE OF MISSISSIPPI
OFFICE OF THE STATE AUDITOR
SHAD WHITE
AUDITOR
INDEPENDENT ACCOUNTANT’S REPORT ON CENTRAL PURCHASING SYSTEM, INVENTORY CONTROL SYSTEM AND PURCHASE CLERK SCHEDULES (AS REQUIRED BY SECTION 31-7-115, MISS. CODE ANN. (1972)
Members of the Board of Supervisors
Newton County, Mississippi
We have examined Newton County, Mississippi’s (the County) compliance with establishing and maintaining a central purchasing system and inventory control system in accordance with Sections 31-7-101 through 31-7-127, Miss Code Ann. (1972) and compliance with the purchasing requirements in accordance with the bid requirements of Section 31-7-13, Miss. Code Ann. (1972) during the year ended September 30, 2020. The Board of Supervisors of Newton County, Mississippi is responsible for the County’s compliance with those requirements. Our responsiblity is to express an opinion on the County’s compliance based on our examination.
Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about the County’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the County’s compliance with specified requirements. The Board of Supervisors of Newton County, Mississippi, has established centralized purchasing for all funds of the County and has established an inventory control system. The objective of the central purchasing system is to provide reasonable, but not absolute, assurance that purchases are executed in accordance with state law.
Because of inherent limitations in any central purchasing system and inventory system, errors or irregularities may occur and not be detected. Also, projection of any current evaluation of the system to future periods is subject to the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate.
In our opinion, Newton County, Mississippi complied, in all material respects, with state laws governing central purchasing, inventory and bid requirements for the year ended September 30, 2020.
The accompanying schedules of (1) Purchases Not Made from the Lowest Bidder, (2) Emergency Purchases and (3) Purchases Made Noncompetitively from a Sole Source are presented in accordance with Section 31-7-115, Miss. Code Ann. (1972). The information contained on these schedules has been subjected to procedures performed in connection with our aforementioned examination of the purchasing system and, in our opinion, is fairly presented when considered in relation to that examination.
NEWTON COUNTY
Schedule of Purchases From Other Than the Lowest Bidder
For the Year Ended September 30, 2020
Our tests did not identify any purchases from other than the lowest bidder.
NEWTON COUNTY
Schedule of Emergency Purchases
For the Year Ended September 30, 2020
Our tests did not identify any emergency purchases.
NEWTON COUNTY
Schedule of Purchases Made Noncompetitively From a Sole Source
For the Year Ended September 30, 2020
Date Item Amount Vendor
Purchased Paid
5/22/2020 Air Conditoner $5,750 Southern
Parts Refrigeration
7/6/2020 Air Conditioner $11,835 Southern
Parts Refrigeration
Publish Date: February 23, 2020
