Residents can take comfort knowing Tate County is in solid financial shape.
Accountants Buford Givens and Rebecca Caldwell from F.O. Givens and Company in Senatobia gave the county’s finances a thumbs up at a Board of Supervisors meeting Monday, Dec. 2, after presenting the audit for the 2023 fiscal year.
“We see governments whose accounting systems are a mess, and I am happy to say Tate County’s is not such a system,” Givens said. “You have good people who are doing their job well.”
Givens reported Tate County had a “clean audit” for fiscal year 2023 with no disagreements. He said the opinion of the audit was unqualified on financial statements resulting in the desirable clean audit.
Highland Hills Medical Center, which is operated by the county, received an adverse opinion in the audit because the hospital’s individual 2023 audit is incomplete, according to County Administrator Cole Massie.
“Just because it wasn’t included doesn’t mean there is something wrong,” Massie explained. “It’s not in this report because they haven’t completed their audit yet.”
Results of the audit show Tate County with a balance of $22.4 million in cash and total assets as of Sept. 30, 2023. “
The overall audit showed no weaknesses in internal control of financial reporting, no significant deficiencies were identified and no non-compliance material to the financial statements,” Givens added.
Supervisors agreed to an engagement letter and contract with F.O. Givens and Company to conduct future audits for Tate County for fiscal years 2024 and 2025.
“I was here when things weren’t so well financially, so we appreciate what you do,” said Board President Tony Sandridge told Givens. “Mr. Massie and his awesome staff are doing a great job. I know other counties are having nightmares trying to get their audits up to date, while ours is current. We thank you for the extra effort you have put in for us.”
Massie provided the Tate County Justice Court report for November to Supervisors and the number of cases dropped compared to November 2023, but the amount of money collected increased. Tate County Justice Court generated $52,768 in November while handling 227 criminal and 52 civil cases. TCJC collected $21,596 in general fines, $10,623 for traffic violations and $3,193 for uninsured motorists. A total of $39,526 was accumulated in November 2023 when 395 criminal and 70 civil cases were included.
Supervisors authorized the following items on the consent agenda:
• Receipt of the monthly credit card report for the previous month.
• Receipt of the Comparative Budget Report for the previous month.
• Payroll claim of $1,665.00 for nine completed reports for Coroner Ernie Lentz.
• Payroll claim of $925.00 for five completed reports for Deputy Coroner Whitney Nickels.
• Payroll claim of $370.00 for two completed reports for Deputy Coroner Jeffrey Sowell.
• Justice court settlement of $52,768.94 and warrant list.
• Letter from State Auditor’s Office confirming acceptance of Tate County’s 2023 fiscal year audit report.
• Chancery clerk’s claim for land redemptions.
• Travel including registration, mileage, meals and lodging if necessary for Tate County Chancery Clerk Tim Hale to attend Judicial College Continuing Education Session Feb. 4-7, 2025, at Embassy Suites in Ridgeland.
• Travel including registration, mileage, meals and lodging if necessary for Tate County Circuit Clerk Kenda Blount to attend Judicial College Circuit Clerk Continuing Education Session Jan. 7-10, 2025, at Embassy Suites in Ridgeland.
• Circuit clerk’s claims for a grand jury session.
• Request from Circuit Clerk Tate County Circuit Clerk Kenda Blount for programming voting machines and scanners for the general election Nov. 5, 2025, in accordance with contract.
• Receipt of the FY25 first quarter report from Communicare on operations and services provided.
• FY23 continuing disclosure submission.
