HomeMy WebLinkAbout2011 Audit Report for District Court 39-2-01 CAROL FIX DILLER
FRANKLIN COUNTY CONTROLLER
Franklin County Administration Building
218 North Second Street
Chambersburg, PA 17201
Debra Kennedy, CPA /Chief Deputy Controller
Harold Wissinger, CIA /Director of Audit Mary Clites, Accounting Specialist
Nanci Ebersole, 2 Deputy Controller Mary Beavers, Administrative Assistant
Etta Rotz, Auditor Peggy Heiston, Administrative Assistant
February 25, 2011 2011 - 3
District Court 39 -2 -01
218 North Second Street
Chambersburg, Pennsylvania 17201
Audit Report — District Court 39 -2 -01
Scope:
We reviewed the account activity for District Court 39 -2 -01 as of 12/31/2010. We verified that records accurately
reflect balances for the District Court. We reviewed for the accuracy and completeness of receipts and
disbursements to Franklin County. We verified and substantiated the balances and reconciling numbers used for the
reconcilement of the checking account.
Summary of Findings:
There are no findings for this office.
Opinion:
In our opinion the records of District Court 39 -2 -01 appear to accurately reflect the account balance of the funds
handled by this office. Also, except for the non - material finding detailed in separate report # 2010 — 1B, we believe
the procedures and operations for the District Justice account to be appropriate for this type of account. In our
opinion, the balances listed on the attached Schedule A and the Statement of Revenue and Expenses on the attached
Schedule B are accurately reflected.
Management Reply Requested:
No written Management reply requested.
Sincerely,
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Etta Rotz Harold Wissinger Carol Fix Diller
Franklin County — Auditor Franklin County - Director of Audits Franklin County Controller
Cc: Franklin County Commissioners
Mark Singer, Court Administrator
John Hart, Franklin County Chief Clerk
Teresa Beckner, Franklin County Fiscal Director
Telephone (717) 261 -3822 / Fax (717) 709 -1484
Schedule A
District Court 39-2-01
Cash
Account #Account NameAs of DateBalance
Minor Judiciary Interest on Trust
Accounts MJ IOTA
xx-xx14212/31/2010$ 18,508.48
Revenue
Account #Account NameAs of DateBalance
01186001-073310Dist Jus - Chambersburg12/31/2010$ 92,880.65
Schedule B
District Court 39-2-01
COMPARATIVE STATEMENT OF REVENUE AND EXPENDITURES
20102009
as of 2/10/11as FINALIZED
REVENUE
Charges for Services$92,881$99,196
Miscellaneous Receipts4,009 -
Total Charges for Services96,89099,196
EXPENDITURES
Personnel Costs183,063211,079
Occupancy Costs
48,02215,554
Communication & Postage21,16823,058
Office Supplies & Reference Materials7,3745,627
Office Furnishings - 455
Constable Costs5,2968,144
Office Equipment Rental910 947
Disposition of Records 362 -
Bonding Expense - -
Total Expenditures266,195264,864
DISTRICT COURT 39-2-01 SURPLUS / (DEFICIT) $$
(169,305)(165,668)