HomeMy WebLinkAbout2011 Audit Report for Prothonotary 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
March 4, 2011 2011 - 10
Linda Beard, Prothonotary
Chambersburg, Pennsylvania 17201
Audit Report — Prothonotary
Scope:
We reviewed the Prothonotary's accounts as of 12/31/2010. We verified that the Prothonotary's records accurately
reflect balances of the Prothonotary's checking account and 14 escrow accounts held by the Prothonotary. 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 Prothonotary revenues posted to the Franklin County general ledger.
Summary of Findings:
None.
Opinion:
In our opinion the Prothonotary's records appear to accurately reflect the proper account balance. Also, in our
opinion, we believe the procedures and operations for these accounts to be appropriate for this type of account. In
our opinion, the balances shown on the Schedule's A and B, and the Comparative Statement of Revenue and
Expenditures on the attached Schedule C are accurately reflected.
Management Reply Requested:
No written Management reply requested.
Sincerely,
-c
Etta Rotz Harold Wissinger Carol Fix Diller
Franklin County — Auditor 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
PROTHONOTARY
BANK ACCOUNTS REVIEWED
ACCOUNT NUMBERDESCRIPTIONAS OF DATEBALANCE
**-**840Linda L Beard Prothonotary County Acct12/31/2010$ 92,477.34
**-**681Prothonotary Surcharge Acct12/31/2010$ 46,218.19
**-**429Linda L Beard Prothonotary Kensington Reality #2002-183412/31/2010$ -
**-**562Linda L Beard Prothonotary PA Dept of Trans #2002-25812/31/2010$ 4,752.73
**-**560Linda L Beard Prothonotary PA Dept of Trans #2002-36412/31/2010$ 3,306.25
**-**578Linda L Beard Prothonotary Escrow for Thomas & Becky M12/31/2010$ 507.50
**-**144Linda L Beard Prothonotary Escrow for K Solomon12/31/2010$ 502.17
**-**986Linda L Beard Prothonotary Escrow for Catherine M Seilhamer12/31/2010$ 1,017.73
**-**07012/31/2010$ 6,401.26
Linda L Beard Prothonotary Escrow for Penn Dot Right of Way SR 316
**-**341Linda L Beard Prothonotary PA Dept of Trans #2002-183412/31/2010$ -
**-**049Linda L Beard Prothonotary PR Financing LP #2007-376712/31/2010$ 21,670.38
**-**968Linda L Beard Prothonotary PR Financing LP #2007-376712/31/2010$ 71,059.69
**-**876Linda L Beard Prothonotary Preit Rubin OP #2007-376712/31/2010$ 41,401.08
**-**957Linda L Beard Prothonotary Preit Rubin OP #2007-376712/31/2010$ 8,748.58
**-**065Linda L Beard Prothonotary Preit Rubin OP #2007-376712/31/2010$ 36,510.82
SCHEDULE B
PROTHONOTARY
GENERAL LEDGER ACCOUNTS REVIEWED
ACCOUNT NUMBERDESCRIPTIONAS OF DATEBALANCE
01195000 - 073220Prothonotary Revenue12/31/2010$ 291,830.89
01195000 - 072180Technology Fees12/31/2010$ 14,537.46
SCHEDULE C
PROTHONOTARY
COMPARATIVE STATEMENT OF REVENUE AND EXPENDITURES
20102009
2/28/2011as FINALIZED
REVENUE
Charges for Services$ 291,831 $ 324,312
Technology Fees 14,537 46,064
Miscellaneous - 446
Total Charges for Services 306,368 370,822
EXPENDITURES
Personnel Costs 372,814 361,918
Communication, Postage, & Printing 6,229 8,215
Office Supplies & Reference Materials 4,245 3,293
Minor Equipment & Office Furnishings - -
Technology Project 14,537 46,064
Travel 830 642
MIS Services 20,460 20,085
Solicitor 1,741 1,741
Office Equipment Maintenance 173 -
Office Equipment Rental 6,480 4,635
Dues 250 250
Bonding Expense -
Computer Equipment 4,250
Total Expenditures 427,759 451,093
SURPLUS / (DEFICIT) $$
(121,391) (80,271)