PUBLIC NOTICE In accordance with Section 7-7-213, Miss. Code Ann. (1972), notice is hereby given that a copy of the 2024 audit of Jackson County is on file in the Chancery Clerk’s office of Jackson County. In accordance with Section 7-7-221, Miss. Code Ann. (1972), the following synopsis of the governmental funds of Jackson County audit for fiscal year ending 9-30-24 is provided in the format prescribed by the State Auditor: Revenues 10-01-23 to 9-30-24 $ 165,817,799 Expenditures 10-01-23 to 9-30-24 $ 170,890,776 Cash and investments at 9-30-24 $ 173,409,825 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. A copy of the audit report is also on file and available for public inspection at the public 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: JACKSON COUNTY Exhibit 3 Balance Sheet - Governmental Funds September 30, 2024 Major Funds Other Total General Road Governmental Governmental Fund Fund Funds Funds ASSETS Cash $ 75,058,272 20,640,841 73,226,132 168,925,245 Restricted assets - cash 1,730,693 1,730,693 Restricted assets - investments 2,753,887 2,753,887 Property tax receivable 62,089,822 17,109,000 16,752,672 95,951,494 Fines receivable (net of allowance for uncollectibles of $26,930,842) 6,030,496 6,030,496 Loans receivable (net of allowance for uncollectibles of $136,254) 3,800,000 3,800,000 Leases receivable 4,851,656 1,386,352 6,238,008 Intergovernmental receivables 1,446,851 708,474 2,155,325 Other receivables 28,119 28,119 Due from other funds 1,242,453 291,369 153,614 1,687,436 Advances to other funds 1,488,558 1,488,558 Total Assets $ 153,966,920 38,041,210 98,781,131 290,789,261 LIABILITIES Liabilities: Claims payable $ 5,306,801 1,224,064 3,802,593 10,333,458 Intergovernmental payables 2,910,219 11,741 423,576 3,345,536 Due to other funds 743,211 1,046,698 1,789,909 Advances from other funds 1,488,558 1,488,558 Unearned revenue 10,981,401 10,981,401 Total Liabilities 8,960,231 1,235,805 17,742,826 27,938,862 DEFERRED INFLOWS OF RESOURCES: Unavailable revenue - property taxes 62,089,822 17,109,000 16,752,672 95,951,494 Unavailable revenue - fines 6,030,496 6,030,496 Leases 4,556,354 1,398,952 5,955,306 Total Deferred Inflows of Resources 72,676,672 17,109,000 18,151,624 107,937,296 Fund balances: Nonspendable: Advances 1,488,558 1,488,558 Restricted for: General government 265,318 265,318 Public safety 4,563,981 4,563,981 Public works 19,696,405 20,360,707 40,057,112 Health and welfare 393,160 393,160 Conservation of natural resources 18,012,821 18,012,821 Economic development and assistance 239,685 239,685 Unemployment compensation 249,286 249,286 Tort claims 1,730,693 1,730,693 Debt service 20,987,725 20,987,725 Unassigned 69,110,766 (2,186,002) 66,924,764 Total Fund Balances 72,330,017 19,696,405 62,886,681 154,913,103 Total Liabilities, Deferred Inflows of Resources and Fund Balances $ 153,966,920 38,041,210 98,781,131 290,789,261 The notes to the financial statements are an integral part of this statement. JACKSON COUNTY Exhibit 4 Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds For the Year Ended September 30, 2024 Major Funds General Road Fund Other Total Governmental REVENUES Fund Governmental Funds Funds Property taxes $ 63,433,816 17,183,508 17,850,107 98,467,431 Road and bridge privilege taxes 1,926,678 1,926,678 Licenses, commissions and other revenue 3,265,501 3,265,501 Fines and forfeitures 1,398,392 508,162 1,906,554 In lieu taxes - Mississippi Power 6,178,410 6,178,410 In lieu taxes - Enviva 216,292 216,292 Intergovernmental revenues 3,951,509 5,422,125 22,918,034 32,291,668 Charges for services 1,390,571 1,390,571 Interest income 6,257,137 1,536,087 3,316,271 11,109,495 Miscellaneous revenues 4,859,820 490,771 3,714,608 9,065,199 Total Revenues 90,951,448 26,559,169 48,307,182 165,817,799 EXPENDITURES Current: General government 39,424,541 1,573 4,686,060 44,112,174 Public safety 24,155,344 675 10,415,140 34,571,159 Public works 2,742,637 35,831,601 29,211,078 67,785,316 Health and welfare 3,099,354 97,978 3,197,332 Culture and recreation 6,374,403 3,029,565 9,403,968 Education 825,649 825,649 Conservation of natural resources 285,379 2,103,459 2,388,838 Economic development and assistance 2,830,156 225 2,830,381 Debt service: Principal 2,156,997 5,435 2,141,137 4,303,569 Interest 312,950 294 1,159,146 1,472,390 Total Expenditures 82,207,410 35,839,578 52,843,788 170,890,776 Excess of Revenues over (under) Expenditures 8,744,038 (9,280,409) (4,536,606) (5,072,977) OTHER FINANCING SOURCES (USES) Proceeds from sale of capital assets 30 835 865 Compensation for loss of capital assets 34,269 486,497 520,766 Transfers in 1,883,035 3,110,167 7,888,393 12,881,595 Transfers out (6,054,178) (870) (7,326,547) (13,381,595) Total Other Financing Sources and Uses (4,136,844) 3,109,297 1,049,178 21,631 Net Changes in Fund Balances 4,607,194 (6,171,112) (3,487,428) (5,051,346) Fund Balances - Beginning, as previously reported 67,722,672 25,869,682 66,373,984 159,966,338 Error corrections 151 (2,165) 125 (1,889) Fund Balances - Beginning, as restated 67,722,823 25,867,517 66,374,109 159,964,449 Fund Balances - Ending $ 72,330,017 19,696,405 62,886,681 154,913,103 The notes to the financial statements are an integral part of this statement. 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 (REQUIRED BY SECTION 31-7-115, MISSISSIPPI CODE OF 1972 ANNOTATED)Members of the Board of Supervisors Jackson County, Mississippi. We have examined Jackson 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, Mississippi Code of 1972 Annotated and compliance with the purchasing requirements in accordance with bid requirements of Section 31-7-13, Mississippi Code of 1972 Annotated during the year ended September 30, 2024. The Board of Supervisors of Jackson County, Mississippi is responsible for the County’s compliance with those requirements. Our responsibility 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 Jackson 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 control 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, Jackson County, Mississippi, complied, in all material respects, with state laws governing central purchasing, inventory and bid requirements for the year ended September 30, 2024. 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, Mississippi Code of 1972 Annotated. The information contained on these schedules has been subjected to procedures performed in connection with our aforementioned examination and, in our opinion, is fairly presented in relation to that examination. POST OFFICE BOX 956 • JACKSON, MISSISSIPPI 39205 • (601) 576-2800 • FAX (601) 576-2650 www.osa.state.ms.us This report is intended for use in evaluating Jackson County, Mississippi’s compliance with the aforementioned requirements, and is not intended to be and should not be relied upon for any other purpose. However, this report is a matter of public record and its distribution is not limited. JOE E. MCKNIGHT, CPA Director, County Audit Section December 15, 2025 JACKSON COUNTY Schedule 1 Schedule of Purchases From Other Than the Lowest Bidder For the Year Ended September 30, 2024 Our tests did not identify any purchases from other than the lowest bidder. JACKSON COUNTY Schedule 2 Schedule of Emergency Purchases For the Year Ended September 30, 2024 Our tests did not identify any emergency purchases. JACKSON COUNTY Schedule 3 Schedule of Purchases Made Noncompetitively From a Sole Source For the Year Ended September 30, 2024 Date Item Purchase Amount Paid Vendor 10/4/2023 Trimble 900 mhz base, rover, and two machine radios$ 38,867 Sitech South Mississippi, LLC 12/4/2023 Election equipment 124,680 Election Systems & Software 12/27/2023 Weather surveillance system 7,375 SDS Weather 5/20/2024 504FH tines for a seawall surf rake 6,882 H Barber & Sons, Inc. 6/6/2024 Access management devices 36,411 Badge Pass