PUBLIC NOTICE In accordance with Section 7-7-213, Miss. Code Ann. (1972), notice is hereby given that a copy of the 2023 audit of Jackson County DEFERRED INFLOWS OF RESOURCES is on file in the Chancery Clerk’s office of Jackson County. Unavailable revenue - property taxes 17,110,662 16,563,919 95,106,697 In accordance with Section 7-7-221, Miss. Code Ann. (1972), the following synopsis of the governmental funds of Jackson County Unavailable revenue - fines 5,583,770 audit for fiscal year ending 9-30-23 is provided in the format prescribed by the State Auditor: Leases 1,516,927 7,375,096 Revenues 10-01-22 to 9-30-23 $ 163,541,490 Total Deferred Inflows of Resources 17,110,662 18,080,846 108,065,563 Expenditures 10-01-22 to 9-30-23 $ 175,202,679 Cash and investments at 9-30-23 $172,967,734 Fund balances: Nonspendable: A copy of the audit report containing all findings and recommendations as well as exceptions, if applicable; is available on the Office of the State Auditor’s website. The website address is: www.osa.state.ms.us. Advances 3,972,070 3,972,070 A copy of the audit report is also on file and available for public inspection at the public library. Restricted for: In accordance with Section 31-7-115, Miss. Code Ann. (1972), the audit report of the county purchase clerk and inventory control clerk is General government 52,760 52,760 published: Public safety 5,842,062 5,842,062 Public works 25,869,682 23,782,055 49,651,737 JACKSON COUNTY Exhibit 4 Health and welfare 280,300 280,300 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Year Ended September Culture and recreation 117,759 117,759 Conservation of natural resources 21,763,880 21,763,880 30, 2023 Economic development and assistance 228,545 228,545 Major Funds Unemployment compensation 238,909 238,909 Other Total Tort claims 1,645,018 1,645,018 Debt service 19,676,086 19,676,086 General Road Governmental Governmental Unassigned 62,105,584 (5,608,372) 56,497,212 Fund Fund Funds Funds Total Fund Balances 67,722,672 25,869,682 66,373,984 159,966,338 REVENUES Total Liabilities, Deferred Inflows of Property taxes $ Resources and Fund Balances $ 149,791,023 441213,172 107,430,277 301,434,472 61,529,517 16,583,297 17,266,204 95,379,018 Road and bridge privilege taxes 1,918,840 1,918,840 The notes to the financial statements are an integral part of this statement. Licenses, commissions and other revenue 3,094,378 3,094,378 JACKSON COUNTY Schedule 1 Fines and forfeitures 1,120,479 676,346 1,796,825 Schedule of Purchases From Other Than the Lowest Bidder For the Year Ended September 30, 2023 Reason In lieu taxes - Mississippi Po’tNer 6,178,410 6,178,410 for Accepting Intergovernmental revenues 4,246,321 9,374,241 22,936,448 36,557,010 Item Bid Lowest Other Than the Date Purchased Accepted Vendor Bid Lowest Bid Charges for services 1,148,128 7,938 1,156,066 Interest income 4,902,499 1,333,579 3,179,220 9,415,298 9/5/2023 Beach BMI $438,891 JLB Contractors, LLC $352,868 Failure of lowest bidder to drainage achieve quality Miscellaneous revenues 3,710,170 248,563 4,086,912 8,045,645 improvements of work and time Total Revenues 85,929,902 29,466,458 48,145,130 163,541,490 project requirements on prior County projects EXPENDITURES JACKSON COUNTY Schedule 2 Current: Schedule of Emergency Purchases For the Year Ended September 30, 2023 General government 47,763,422 3,383,623 51,147,045 Public safety 22,236,636 19 10,154,039 32,390,694 Item Amount Reason for Public works 3,364,370 28,760,380 19,771,816 51,896,566 Date Purchased Paid Vendor Emergency Purchase 6/5/2023 Garbage truck $168,218 Sansom Equipment Delay in the repair of a garbage Health and welfare 2,971,651 4,751,614 7,723,265 Company truck involved in an accident Culture and recreation 5,423,487 5,381,410 10,804,897 adversely impacted the Education 120,817 120,817 County’s ability to provide solid Conservation of natural resources 221,070 609,573 830,643 waste services. JACKSON COUNTY Schedule 3 Economic development and assistance 2,634,805 2,634,805 Schedule of Purchases Made Noncompetitively From a Sole Source For the Year Ended September 30, 2023 Debt service: Item Amount Principal 2,118,739 5,261 13,909,791 16,033,791 Date Purchased Paid Vendor Interest 348,611 468 1,030,338 1,379,417 11/7/2022 Court reporting system and maintenance agreement $ 9,740 lnfoware, Inc. 12/5/2022 Inmate clothing vacuum sealer 9,495 Cleawater Packaging, Inc. dba CPI/ Bond issue costs 240,739 240,739 Guardian Total Expenditures 87,203,608 28,766,128 59,232,943 175,202,679 12/5/2022 Four station voting booths and express Excess of Revenues over \AJte adapters 62,964 Inclusion Solutions (under) Expenditures (1,273, 706) 700,330 (11,087,813) (11,661,189) 1/17/2023 Voting system 31,355 Election Systems & Software 4/17/2023 Repair parts for asphalt zipper 17,059 Asphalt Zipper Factory OTHER FINANCING SOURCES (USES) 5/15/2023 Docking system 50,547 Jet Dock Systems, Inc. Long-term capital debt issued 11,370,000 11,370,000 7/3/2023 Lucas chest compression devices 138,298 Stryker Medical Leases issued 121,861 121,861 SBITA issued 652,373 652,373 Proceeds from sale of capital assets 112,087 154,543 68,120 334,750 Compensation for loss of capital assets 41,929 41,929 Transfers in 7,653,817 1,500,000 8,602,209 17,756,026 Transfers out (5,484,756) (12,237,069) {17,721,825) Total Other Financing Sources and Uses 3,097,311 1,654,543 7,803,260 12,555,114 Net Changes in Fund Balances 1,823,605 2,354,873 (3,284,553) 893,925 Fund Balances - Beginning, as previously reported 65,863,030 23,514,809 83,605,721 172,983,560 Prior period adjustments 36,037 {13,947,184) {13,911,147) STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR Fund Balances - Beginning, as restated 65,899,067 23,514,809 69,658,537 159,072,413 SHAD WHITE AUDITOR Fund Balances - Ending $ 67,722,672 25,869,682 66,373,984 159,966,338 INDEPENDENT ACCOUNTANT’S REPORT ON CENTRAL PURCHASING SYSTEM, INVENTORY CONTROL The notes to the financial statements are an integral part of this statement. SYSTEM AND PURCHASE CLERK SCHEDULES (REQUIRED BY SECTION 31-7-115, MISSISSIPPI CODE OF 1972 ANNOTATED) JACKSON COUNTY Exhibit 3 Balance Sheet - Governmental Funds September 30, 2023 Members of the Board of Supervisors Major Funds Jackson County, Mississippi Other Total We have examined Jackson County, Mississippi’s (the County) compliance with establishing and maintaining a central General Road Governmental Governmental purchasing system and inventory control system in accordance with Sections 31-7-101 through 31-7-127, Mississippi Fund Fund Funds Funds Code of 1972 Annotated and compliance with the purchasing requirements in accordance with bid requirements ASSETS of Section 31-7-13, Mississippi Code of 1972 Annotated during the year ended September 30, 2023. The Board of Supervisors of Jackson County, Mississippi is responsible for the County’s compliance with those requirements. Our Cash $ 67,513,443 26,090,810 77,718,463 171,322,716 responsibility is to express an opinion on the County’s compliance based on our examination. Restricted assets - cash 1,645,018 1,645,018 Our examination was conducted in accordance with attestation standards established by the American Institute of Certi- Restricted assets - investments 8,765,153 8,765,153 fied 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. Property tax receivable 61,432,116 17,110,662 16,563,919 95,106,697 We believe our examination provides a reasonable basis for our opinion. Our examination does not provide a legal Fines receivable (net of allowance for determination on the County’s compliance with specified requirements. The Board of Supervisors of Jackson County, uncollectibles of $23,609,836) 5,583,770 5,583,770 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 Loans receivable (net of allowance for purchases are executed in accordance with state law. uncollectibles of $136,254) 0 0 Because of inherent limitations in any central purchasing system and inventory control system, errors or irregularities Lease receivable 5,957,171 1,517,862 7,475,033 may occur and not be detected. Also, projection of any current evaluation of the system to future periods is subject to Intergovernmental receivables 1,638,393 652,316 800,888 3,091,597 the risk that procedures may become inadequate because of changes in conditions or that the degree of compliance with the procedures may deteriorate. Other receivables 13,352 13,352 Due from other funds 2,035,690 359,384 2,063,992 4,459,066 In our opinion, Jackson County, Mississippi, complied, in all material respects, with state laws governing central pur- chasing, inventory and bid requirements for the year ended September 30, 2023. Advances to other funds 3,972,070 3,972,070 Total Assets $ 149,791,023 44,213,172 107,430,277 301,434,472 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, LIABILITIES Mississippi Code of 1972 Annotated. The information contained on these schedules has been subjected to procedures Liabilities: performed in connection with our aforementioned examination and, in our opinion, is fairly presented in relation to that Claims payable $ 3,870,571 1,104,291 3,223,469 8,198,331 examination. Intergovernmental payables 2,759,771 11,741 5,224 2,776,736 This report is intended for use in evaluating Jackson County, Mississippi’s compliance with the aforementioned require- Due to other funds 2,563,954 116,796 1,746,890 4,427,640 ments, and is not intended to be and should not be relied upon for any other purpose. However, this report is a matter Advances from other funds 3,972,070 3,972,070 of public record and its distribution is not limited. Unearned revenue 14,027,794 14,027,794 JOE E. MCKNIGHT, CPA Total Liabilities 9,194,296 1,232,828 22,975,447 33,402,571 Director, County Audit Section July 16, 2025