HomeMy WebLinkAbout2011 Audit Report for District Court 39-3-07 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: February 14, 2011 2011 - 9
District Court 39 -3 -07
2038 Lincoln Way E STE B
Chambersburg, Pennsylvania 17202
Audit Report — District Court 39 -3 -07
Scope:
We reviewed the account activity for the District Court 39 -3 -07 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 -07 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,
Etta Rotz Harold Wissinger Carol Fix iller
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 39-3-07
Cash
Account #Account NameAs of DateBalance
Minor Judiciary IOTA
xxxxx67112/31/2010$ 24,084.82
Revenue
Accounts #Account NameAs of DateBalance
01186007-073370Dist Jus - MtAlto/Guil/Quincy12/31/2010$ 51,175.52
Schedule B
District Court 39-3-07
COMPARATIVE STATEMENT OF REVENUE AND EXPENDITURES
20102009
as of 2/10/11as of FINALIZED
REVENUE
Charges for Services$ 51,175 $ 55,931
Total Charges for Services 51,175 55,931
EXPENDITURES
Personnel Costs 95,248 97,780
Occupancy Costs
48,272 46,920
Communication & Postage 10,175 9,650
Office Supplies & Reference Materials 3,379 3,119
Office Furnishings - -
Constable Costs 1,480 3,480
Office Equipment Rental 356 335
Conference Costs 725 400
Disposition of Records 40 67
Bonding Expense - -
Total Expenditures 159,675 161,751
DISTRICT COURT 39-3-07 SURPLUS / (DEFICIT)
$ (108,500) $ (105,820)