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SEPTEMBER 30, 2023  \nHINDS COUNTY HUMAN RESOURCE AGENCY  \nContents  \nPage  \nIndependent Auditors’ Report 1  \nStatement of Financial Position 4  \nStatement of Activities 5  \nStatement of Functional Expenses 7  \nStatement of Cash Flows 10  \nNotes to Financial Statements 11  \nSchedule of Expenditures of Federal Awards 20  \nNotes to Schedule of Expenditures of Federal Awards 22  \nIndependent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 23  \nIndependent Auditors’ Report on Compliance for Each Major Federal Program and on  \nInternal Control Over Compliance Required by the Uniform Guidance 25  \nSummary Schedule of Prior Audit Findings 28  \nSchedule of Findings and Questioned Costs 29  \nIndependent Auditors’ Report  \nTo the Board of Directors of  \nHinds County Human Resource Agency Jackson, Mississippi  \nReport on the Audit of the Financial Statements  \nOpinion  \nWe have audited the accompanying financial statements of Hinds County Human Resource Agency (a nonprofit organization), which comprise the statement of financial position as of September 30, 2023 , and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to financial statements.  \nIn our opinion, the financial statements present fairly, in all material respects, the financial position of Hinds County Human Resource Agency as of September 30, 2023 , and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.  \nBasis for Opinion  \nWe 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. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of Hinds County Human Resource Agency and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.  \nResponsibilities of Management for the Financial Statements  \nManagement is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and 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.  \nIn preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Hinds County Human Resource Agency’s ability to continue as a going concern within one year after the date that the financial statements are available to be issued.  \nAuditors’Responsibilities for the Audit of the Financial Statements  \nOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a ","cbCair0sHFGPq9nG","https://ap.wps.com/l/cbCair0sHFGPq9nG","pdf",1013852,32,"English","# Independent Auditors’ Report\n## Opinion\n## Basis for Opinion\n## Responsibilities of Management for the Financial Statements\n## Auditors’ Responsibilities for the Audit of the Financial Statements\n# Statement of Financial Position\n# Statement of Activities\n# Statement of Functional Expenses\n# Statement of Cash Flows\n# Notes to Financial Statements\n# Schedule of Expenditures of Federal Awards\n# Notes to Schedule of Expenditures of Federal Awards\n# Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters\n# Independent Auditors’ Report on Compliance for Each Major Federal Program and on Internal Control Over Compliance\n# Summary Schedule of Prior Audit Findings\n# Schedule of Findings and Questioned Costs","[{\"question\":\"What financial statements are covered for Hinds County Human Resource Agency?\",\"answer\":\"The audit covers the statement of financial position, statements of activities, functional expenses, and cash flows, plus related notes to the financial statements.\"},{\"question\":\"What period do the audited financial statements cover?\",\"answer\":\"They cover the year ended September 30, 2023, with the statement of financial position as of that date.\"},{\"question\":\"Which auditing standards govern the audit?\",\"answer\":\"The audit is conducted under auditing standards generally accepted in the United States of America and Government Auditing Standards.\"}]","Hinds County Human Resource Agency Audited Financial Statements - September 30, 2023 | PDF",1789965175,81]