HomeMy WebLinkAbout2011 Audit Report for Register and Recorder CAROL FIX DILLER
FRANKLIN COUNTY CONTROLLER
Franklin County Administration Building
218 North Second Street
Chambersburg, PA 17201
Debra R. Kennedy, CPA /Chief Deputy Controller Mary A. Clites, Accounting Specialist
Harold L. Wissinger, Jr., CIA/Director of Audits Mary L. Beavers, Admistrative Assisstant
Nanci Ebersole, 2 "" Deputy Controller Peggy Heiston, Administrative Assistant
Etta J. Rotz, Auditor
March 8, 2011 2011 — 11
Linda Miller, Register and Recorder
Chambersburg, Pennsylvania 17201
Audit Report — Register and Recorder
Scope:
We reviewed the Register and Recorder's accounts as of 12/31/2010. We verified that the Register and Recorder's
records accurately reflect balances of the General Register Automation, General Recorder, PA Inheritance Tax, PA
Realty Transfer Tax, County Improvement Fund, County Improvement Certificate of Deposit, and Recorder Records
Improvement Fund accounts. We reviewed for accuracy and completeness of receipts and disbursements to these
accounts. We verified and substantiated the balances and reconciling numbers used for the reconcilement of these
accounts. We verified the accuracy of the Register and Recorder revenues posted to the Franklin County general
ledger. We reviewed the activity for general ledger revenue and expense accounts within the Register and Recorder
organization codes. We investigated unusual items.
Summary of Findings:
No Findings.
Opinion:
In our opinion the records appear to accurately reflect the Franklin County Register and Recorder's accounts
balances. In our opinion, we believe the procedures and operations for the Franklin County Register and Recorder
appear to be appropriate for these types of accounts. In addition, the balances indicated on the attached Schedules
were accurately stated.
Sincerely,
_ /L /
Harold Wissinger Carol Fix Diller
Franklin County - Director of Audits Franklin County Controller
Cc: Franklin County Commissioners
John Hart, Franklin County Chief Clerk
Teresa Beckner, Franklin County Fiscal Director
Telephone (717) 261-3822 / Fax (717) 709 -1484
SCHEDULE A
BANK ACCOUNTS REVIEWED
ACCOUNT NUMBER DESCRIPTION AS OF DATE BALANCE
xxxxxxx5069 General Register Automation Account 12/31/2010 $ 5,065.00
xxxxxxx3240 General Recorder Account 12/31/2010 326,030.83
xxx80 Franklin County Inheritance Tax 12/31/2010 89,597.56
xxx02 Franklin County Realty Transfer Tax 12/31/2010 15,527.00
xxxxxxx9932 County Records Improvement Fund 12/31/2010 177,698.04
xxxxxxx9940 Recorders Records Improvement Fund 12/31/2010 112,889.84
xxxxx3298 County Recorders Improvement Certificate of Deposit 12/31/2010 505,393.97
SCHEDULE B
GENERAL LEDGER REVENUE ACCOUNTS REVIEWED
ACCOUNT NUMBER DESCRIPTION AS OF DATE BALANCE
01153000 - 073240 Recorder of Deeds 12/31/2010 $ 647,178.22
01196000 - 073240 Register of Wills 12/31/2010 98,581.00
01153000 - 072180 Technology Fee Row Offices 12/31/2010 1,099.98
88624240- 072230 Housing Trust Admin Fees 12/31/2010 19,383.00
88624240 - 072240 Housing Trust R &R Fees 12/31/2010 109,850.00
SCHEDULE C
RECORDER OF DEEDS & REGISTER OF WILLS OFFICE
COMPARITIVE STATEMENT OF REVENUE AND EXPENDITURES
2010 2009
As of 2/22/2011 As Finalized
REVENUE
Charges for Services 745,759 800,986
Recorder Technology Fees 1,100 115,192
Housing Trust Admin Fees - 4,936
Miscellaneous Income 557 1,367
Total Revenue 747,417 922,481
EXPENDITURES
Personnel Costs 350,719 352,607
Communication, Postage, & Printing 5,208 10,164
Office Supplies, materials & furnishings 5,388 7,412
Travel 914 740
Training 1,064 300
MIS Services 17,950 14,005
Duplication & Records Preservation 7,826 7,418
Solicitor 4,388 4,388
Office Equipment Rental 8,733 7,870
Dues 1,000 1,000
Bond - -
Record Storage 985 981
Equipment - 42,528
Technology Fee Purchases 900 72,117
Total Expenditures 405,075 521,529
SURPLUS /(DEFICIT) 342,342 400,952