HomeMy WebLinkAbout2011 Audit Report for District Court 39-3-04 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: March 4, 2011 2011 - 6
District Court 39 -3 -04
P. O. Box 460
Scotland, Pennsylvania 17254
Audit Report — District Court 39 -3 -04
Scope:
We reviewed the account activity for the District Court 39 -3 -04 office 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:
No Findings.
Opinion
In our opinion the records of the office of District Court 39 -3 -04 appear to accurately reflect the account balance of
the funds handled by this office. Also, in our opinion, 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,
e lt eL • ,
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 39-3-04
Cash
Account #Account NameAs of DateBalance
District Justice Court 39-3-04
xxxxx35812/31/2010$ 27,328.88
Revenue
Account #Account NameAs of DateBalance
01186004-073340Dist Jus-Orr/Ship/Green/Shampt12/31/2010$ 83,088.86
Schedule B
District Court 39-3-04
COMPARATIVE STATEMENT OF REVENUE AND EXPENDITURES
20102009
as of 2/10/11as FINALIZED
REVENUE
Charges for Services$83,089$87,230
Total Charges for Services83,08987,230
EXPENDITURES
Personnel Costs123,411105,378
Occupancy Costs
32,31832,200
Communication & Postage18,05614,374
Office Supplies & Reference Materials4,4344,524
Office Furnishings / Minor Equipment - 123
Constable Costs4,4254,853
Office Equipment Rental415488
Disposition of Records206219
Bonding Expense - -
Total Expenditures183,265162,159
DISTRICT COURT 39-3-04 SURPLUS / (DEFICIT)
$(100,176)$(74,929)