HomeMy WebLinkAbout2011 Audit Report for District Court 39-3-03 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 24, 2011 2011 - 5
District Court 39 -3 -03
P. O. Box 135
Pleasant Hall, Pennsylvania 17246
Audit Report — District Court 39 -3 -03
Scope:
We reviewed the account activity for District Court 39 -3 -03 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 were no findings for this office.
Opinion:
In our opinion the records of the office of District Court 39 -3 -03 appear to accurately reflect the account balance of
the funds handled by this office. Also, we believe the procedures and operations for the District Court account to be
appropriate for this type of account. In our opinion, the balances listed on the attached Schedule A and the
Statement of Revenues and Expenses on the attached Schedule B are accurately stated.
Management Reply Requested:
No written Management reply requested.
Sincerely,
8.--t&
Etta Rotz Harold Wissinger Carol Fix Diller
Franklin County — Auditor Franklin County - Director of Audits ranklin Country 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 39-3-03
Cash
Account #Account NameAs of DateBalance
PA Int on Lawyer Trust Acct Board
xx39112/31/2010$ 16,604.20
Revenue
Account #Account NameAs of DateBalance
01186003-073330Dist Jus-Fan/Ham/Lett/Lurg/Met12/31/2010$ 60,784.69
Schedule B
District Court 39-3-03
COMPARATIVE STATEMENT OF REVENUE AND EXPENDITURES
20102009
as of 2/10/11as FINALIZED
REVENUE
Charges for Services$60,785$61,486
Total Charges for Services60,78561,486
EXPENDITURES
Personnel Costs64,08268,740
Occupancy Costs
21,13119,658
Communication & Postage13,48111,915
Office Supplies & Reference Materials4,1674,483
Office Furnishings2690
Constable Costs1,3093,025
Office Equipment Rental191 210
Clothing385 -
Staff mileage -4,012
Total Expenditures105,015112,043
DISTRICT COURT 39-3-03 SURPLUS / (DEFICIT)
$(44,230)$(50,557)