PUBLIC NOTICE In accordance with Section 7-7-213, Miss. Code Ann. (1972), notice is hereby given that a copy of the 2025 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 9-30-25 is provided in the format prescribed by the State Auditor: Revenues 10-01-24 to 9-30-25 $ 183,896,819 Expenditures 10-01-24 to 9-30-25 $ 185,190,710 Cash and investments at 9-30-25 $ 170,439,297 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, 2025 Major Funds Other Total General Fund Road Fund Governmental Funds Governmental Funds ASSETS Cash $ 73,545,405 18,294,079 74,237,188 166,076,672 Restricted assets - cash 1,811,802 1,811,802 Restricted assets - investments 2,550,823 2,550,823 Property tax receivable 71,000,985 18,388,586 18,649,290 108,038,861 Fines receivable (net of allowance for uncollectibles of $28,895,045) 6,247,436 6,247,436 Loans receivable (net of allowance for uncollectibles of $136,254) 3,800,000 3,800,000 Leases receivable 5,457,889 1,247,615 6,705,504 Intergovernmental receivables 1,618,960 28,222 3,803,700 5,450,882 Other receivables 50,457 6,466 2,159 59,082 Due from other funds 1,048,254 313,692 2,121,904 3,483,850 Advances to other funds 1,103,063 1,103,063 Total Assets $ 161,884,251 37,031,045 106,412,679 305,327,975 LIABILITIES Liabilities: Claims payable $ 4,546,367 2,679,350 4,916,214 12,141,931 Intergovernmental payables 2,997,428 11,741 460,340 3,469,509 Due to other funds 2,760,576 1,048,254 3,808,830 Advances from other funds 1,103,063 1,103,063 Unearned revenue 7,030,741 7,030,741 Total Liabilities 10,304,371 2,691,091 14,558,612 27,554,074 DEFERRED INFLOWS OF RESOURCES: Unavailable revenue - property taxes 71,000,985 18,388,586 18,649,290 108,038,861 Unavailable revenue - fines 6,247,436 6,247,436 Leases 4,979,200 1,280,977 6,260,177 Total Deferred Inflows of Resources 82,227,621 18,388,586 19,930,267 120,546,474 Fund balances: Nonspendable: Advances 1,103,063 1,103,063 Restricted for: General government 886,402 886,402 Public safety 1,906,545 1,906,545 Public works 15,951,368 31,719,891 47,671,259 Health and welfare 426,359 426,359 Conservation of natural resources 18,117,158 18,117,158 Economic development and assistance 250,259 250,259 Unemployment compensation 254,281 254,281 Tort claims 1,811,802 1,811,802 Debt service 19,526,394 19,526,394 Unassigned 66,437,394 (1,163,489) 65,273,905 Total Fund Balances 69,352,259 15,951,368 71,923,800 157,227,427 Total Liabilities, Deferred Inflows of $ 161,884,251 37,031,045 106,412,679 305,327,975 Resources and Fund Balances 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, 2025 Major Funds Other Total General Fund Road Fund Governmental Funds Governmental Funds REVENUES Property taxes $ 63,388,811 17,138,713 17,602,845 98,130,369 Road and bridge privilege taxes 1,953,163 1,953,163 Licenses, commissions and other revenue 3,420,508 3,420,508 Fines and forfeitures 1,229,360 399,666 1,629,026 In lieu taxes - Mississippi Power 6,178,410 6,178,410 In lieu taxes - Enviva 202,983 202,983 Intergovernmental revenues 6,040,715 3,790,050 43,086,267 52,917,032 Charges for services 1,374,994 1,374,994 Interest income 5,410,877 1,246,514 2,779,148 9,436,539 Miscellaneous revenues 5,006,433 86,303 3,561,059 8,653,795 Total Revenues 92,253,091 24,214,743 67,428,985 183,896,819 EXPENDITURES Current: General government 44,209,501 322,331 44,531,832 Public safety 24,569,227 14,046,090 38,615,317 Public works 3,000,413 35,352,847 28,893,706 67,246,966 Health and welfare 9,088,839 3,057,557 12,146,396 Culture and recreation 7,959,429 3,406,345 11,365,774 Education 350,195 350,195 Conservation of natural resources 292,657 2,495 263,575 558,727 Economic development and assistance 2,716,784 1,150,500 3,867,284 Debt service: Principal 2,490,676 5,614 2,664,824 5,161,114 Interest 269,689 115 1,077,301 1,347,105 Total Expenditures 94,947,410 35,361,071 54,882,229 185,190,710 Excess of Revenues over (under) Expenditures (2,694,319) (11,146,328) 12,546,756 (1,293,891) OTHER FINANCING SOURCES (USES) Leases issued 1,168,330 1,168,330 SBITA issued 2,251,182 2,251,182 Proceeds from sale of capital assets 70,555 41,214 1,383 113,152 Transfers in 36,790 7,360,077 10,859,612 18,256,479 Transfers out (3,892,959) (14,363,520) (18,256,479) Total Other Financing Sources and Uses (366,102) 7,401,291 (3,502,525) 3,532,664 Net Changes in Fund Balances (3,060,421) (3,745,037) 9,044,231 2,238,773 Fund Balances - Beginning, as previously reported 72,330,017 19,696,405 62,886,681 154,913,103 Error corrections 82,663 (7,112) 75,551 Fund Balances - Beginning, as restated 72,412,680 19,696,405 62,879,569 154,988,654 Fund Balances - Ending $ 69,352,259 15,951,368 71,923,800 157,227,427 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, 2025. 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, 2025. 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. 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. JEREMY MCMILLAN, CPA Manager, County Audit Section July 29, 2026 JACKSON COUNTY Schedule 1 Schedule of Purchases From Other Than the Lowest Bidder For the Year Ended September 30, 2025 Date Item Purchased Bid Accepted Vendor Lowest Bid Reason for Accepting Other Than the Lowest Bid 5/8/2025 Chassis for grapple truck $ 132,500 Burroughs Companies $ 131,200 Specifications left blank on lowest bid and faster completion time. 7/22/2025 DocuSign navigator 5,652 CDW 5,265 The Board did not agree with the lowest bids terms and agreement conditions. 8/18/2025 Repair of F-150 XL 10,868 Canon Collision Center 10,663 Canon had a more thorough quote listing additional repairs. JACKSON COUNTY Schedule 2 Schedule of Emergency Purchases For the Year Ended September 30, 2025 Date Item Purchased Amount Paid Vendor Reason for Emergency Purchase 2/12/2025 Air traffic control tower parts $ 23,100 Phoenix Navtech Air traffic control tower malfunctioning. 3/5/2025 Emergency repair of water tower 18,099 Bottom 2 Top Construction Water leak under the taxi lane apron on west side of hanger at airport JACKSON COUNTY Schedule 3 Schedule of Purchases Made Noncompetitively From a Sole Source For the Year Ended September 30, 2025 Date Item Purchased Amount Paid Vendor 10/10/2024 Badgepass system for CSU building $ 91,081 Badgepass, Inc. 11/7/2024 A 504H surf rake beach cleaner 21,157 Barber & Sons, Inc. 12/5/2024 Parts for surf rake beach cleaner 31,432 Barber & Sons, Inc. 12/18/2024 Doorway access control equipment for CSU building 16,714 Johnson Controls Building Solutions 6/5/2025 Badgepass system additional modifications 8,777 Badgepass, Inc. 9/18/2025 Replace Trane 25 ton A/C controls 129,657 Air Masters Mechanical