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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)