NATCHEZ —The state auditor’s office in Jackson has nearly completed its review of the Adams County audit.

As of now the review is being conducted without the records of Circuit Clerk M.L. “Binkey” Vines.

Once the state auditor’s office has completed its review the audit will be sent back to Switzer, Hopkins and Mange, the county’s contract auditor.

Dennis Switzer said after his office receives the audit they will verify the state’s review and send one copy to the Adams County Board of Supervisors and one copy back to the state auditor’s office.

While S. Ross Aldridge, a spokesman for the auditor’s office, could not give an exact date as to when the review would be completed he said it should be soon.

“The contract audit of Adams County has been completed and is under review by this office. After review it will be returned to the private CPA for finalization and publication,” he said.

The review process is basically a very thorough examination of the document already prepared by Switzer, Hopkins and Mange. At that time the firm will be able to officially release the document to the Adams County Board of Supervisors and send an official draft back to the state auditor’s office.

Dennis Switzer said once his firm receives the document they will be able to look at comments made on the document and issue a report fairly quickly.

Once Switzer gives his official report to the state’s office they will be looking for some very key language. Specifically the words: “scope of limitation” or “qualified.”

Switzer said that language is included in the document.

Switzer said this particular wording indicates that the official audit, issued to the county and to the state, is limited in its scope because of a lack of information. In this case the lack of information would be Vines’ records.

The audit, which is normally completed in July, was delayed in large part because of Vines’ missing records.