HomeMy WebLinkAbout2011 Audit Report for District Court 39-3-06 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
Report Date: February 14, 2011 2011 - 8
District Court 39 -3 -06
113 South Main Street
Mercersburg, Pennsylvania 17236
Audit Report — District Court 39 -3 -06
Scope:
We reviewed the account activity for District Court 39 -3 -06 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 -06 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 reflected.
Management Reply Requested:
No written Management reply requested.
Sincerely,
1Q-6 � ��
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 39-3-06
Cash
Account #Account NameAs of DateBalance
District Justice Court 39-3-06
xxxx44612/31/2010$ 12,535.70
Revenue
Account #Account NameAs of DateBalance
01186006-073360Dist Jus-Mrbg/Mont/Pet/Stho/Wa12/31/2010$ 39,666.60
Schedule B
District Court 39-3-06
COMPARATIVE STATEMENT OF REVENUE AND EXPENDITURES
20102009
as of 2/10/11as FINALIZED
REVENUE
Charges for Services$39,667$45,162
Total Charges for Services39,66745,162
EXPENDITURES
Personnel Costs90,95888,247
Occupancy Costs
12,7963,404
Communication & Postage6,38711,804
Office Supplies & Reference Materials5,1133,334
Constable Costs2,4973,067
Office Equipment Rental4611,401
Disposation of Records11196
Bonding Expense - -
Total Expenditures118,323111,353
DISTRICT COURT 39-3-06 SURPLUS / (DEFICIT)
$(78,656)$(66,191)