HomeMy WebLinkAbout2011 Audit Report for District Court 39-3-02 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, CIAIDirector of Audit Mary Clites, Accounting Specialist
Nanci Ebersole, 2 Deputy Controller Mary Beavers, Administrative Assistant
Etta Rotz, Auditor Peggy Heiston, Administrative Assistant
Report Date: March 4, 2011 2011 - 4
District Court 39 -3 -02
22 North 011er Avenue
Waynesboro, Pennsylvania 17268
Audit Report — District Court 39 -3 -02
Scope:
We reviewed the account activity for the office of District Court 39 -3 -02 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 -3 -02 appear to accurately reflect the account balance of the funds
handled by this office. Also, in our opinion, above 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,
/ j T
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 39-3-02
Cash
Account #Account NameAs of DateBalance
District Justice Court 39-3-02
xxxxxxx01212/31/2010$ 35,143.66
Revenue
Account #Account NameAs of DateBalance
01186002-073320Dist Jus - Wboro/Wash Twp12/31/2010$ 101,163.71
Schedule B
District Court 39-3-02
COMPARATIVE STATEMENT OF REVENUE AND EXPENDITURES
20102009
as of 2/10/2011as FINALIZED
REVENUE
Charges for Services$101,164$86,747
Total Charges for Services101,16486,747
EXPENDITURES
Personnel Costs 145,747 152,499
Occupancy Costs
42,106 43,905
Communication & Postage 19,267 22,937
Office Supplies & Reference Materials 6,527 5,719
Office Furnishings - -
Constable Costs 2,010 2,429
Office Equipment Rental 479 1,194
Disposition of Records 168 179
Bonding Expense - -
Total Expenditures216,304228,862
DISTRICT COURT 39-3-02 SURPLUS / (DEFICIT)
$(115,140)(142,115)