Treasurer - Armstrong County - Audit Report of License Sales - 08 10 06

Dept. Of The Auditor General

Description

TREASURER ARMSTRONG COUNTY AUDIT REPORT OF LICENSE SALES HUNTING - JULY 1, 2001 TO JUNE 30, 2005 FISHING AND DOG - JANUARY 1, 2002 TO DECEMBER 31, 2004 CONTENTS Page Independent Auditor's Report .............................................................................................................. 1 Financial Statements: Statements Of Receipts And Disbursements - Cash Basis: Hunting License Sales: License Year Ending June 30, 2002 .......................................................................................... 3 License Year Ending June 30, 2003 4 License Year Ending June 30, 2004 5 License Year Ending June 30, 2005 6 Fishing License Sales: License Year Ending December 31, 2002 ................................................................................. 7 ber 31, 2003 8 ber 31, 2004 9 Dog License Sales: License Year Ending December 31, 2002 ............................................................................... 10 ber 31, 2003 11 ber 31, 2004 12 Notes To The Financial Statements................................................................................................ 13 Report On Compliance And On Internal Control Over Financial Reporting.................................... 15 Report Distribution ............................................................................................................................ 17 ...

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• Publié par: Zowyir
• Nombre de lectures: 33
• Langue: English

Extrait

       

                           

TREASURER

ARMSTRONG COUNTY

 

AUDIT REPORT OF LICENSE SALES

HUNTING - JULY 1, 2001 TO JUNE 30, 2005

FISHING AND DOG - JANUARY 1, 2002 TO DECEMBER 31, 2004

 

  CONTENTS

              Page   Independent Auditor's Report .............................................................................................................. 1   Financial Statements:   Statements Of Receipts And Disbursements - Cash Basis:   Hunting License Sales:   License Year Ending June 30, 2002 .......................................................................................... 3 License Year Ending June 30, 2003 .......................................................................................... 4 License Year Ending June 30, 2004 .......................................................................................... 5 License Year Ending June 30, 2005 .......................................................................................... 6   Fishing License Sales:   License Year Ending December 31, 2002 ................................................................................. 7 License Year Ending December 31, 2003 ................................................................................. 8 License Year Ending December 31, 2004 ................................................................................. 9   Dog License Sales:   License Year Ending December 31, 2002 ............................................................................... 10 License Year Ending December 31, 2003 ............................................................................... 11 License Year Ending December 31, 2004 ............................................................................... 12   Notes To The Financial Statements................................................................................................ 13   Report On Compliance And On Internal Control Over Financial Reporting .................................... 15   Report Distribution ............................................................................................................................ 17      

 

 

 

 

  Independent Auditor's Report

                    The Honorable Sondra L. Mervis Treasurer Armstrong County Kittanning, PA 16201   We have audited the accompanying statements of receipts and disbursements – cash basis of the Treasurer, Armstrong County, Pennsylvania (County Officer), for the license years identified on the contents page, pursuant to the requirements of Section 401(d) of The Fiscal Code . These financial statements are the responsibility of the county office's management. Our responsibility is to express an opinion on these statements based on our audit.   We conducted our audit in accordance with auditing standards generally accepted in the United States of America and Government Auditing Standards , issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.   As described more fully in Note 1, the accompanying financial statements were prepared using accounting practices prescribed by the licensing agencies, which practices differ from accounting principles generally accepted in the United States of America. The effects on the financial statements of the variances between these regulatory accounting practices and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material. The financial statements present only the Commonwealth portion of cash receipts and disbursements and are not intended to present fairly the financial position and results of operations of the County Officer, in conformity with accounting principles generally accepted in the United States.

 

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                Independent Auditor's Report (Continued)   In our opinion, because of the effects of the matter discussed in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the County Officer, as of the end of the license years identified on the contents page, the changes in its financial position, or where applicable, its cash flows for the period then ended.   In our opinion, the financial statements referred to above present fairly, in all material respects, the operations of the County Officer as it pertains to receipts made on behalf of the licensing agencies, for the license years identified on the contents page, on the basis of accounting described in Note 1.   In accordance with Government Auditing Standards , we have also issued our report dated February 15, 2006, on our consideration of the County Officer’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws and regulations. That report is an integral part of an audit performed in accordance with Government Auditing Standards  and should be read in conjunction with this report in considering the results of our audit.   This report is intended solely for the information and use of the Pennsylvania Game Commission, Pennsylvania Fish and Boat Commission, Pennsylvania Department of Agriculture, and the County Officer and is not intended to be and should not be used by anyone other than these specified parties.         February 15, 2006      

 

JACK WAGNER Auditor General

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TREASURER ARMSTRONG COUNTY HUNTING LICENSE SALES STATEMENT OF RECEIPTS AND DISBURSEMENTS – CASH BASIS LICENSE YEAR ENDING JUNE 30, 2002   Amount Due Licenses License Game License Type Sold Value Commission Resident  Adult 230 $ 19.00 $ 4,370.00  Junior 33 5.00 165.00  Junior combination 8 8.00 64.00  Senior 49 12.00 588.00  Replacements 27 5.00 135.00 Nonresident  Adult 16 100.00 1,600.00  Junior 2 40.00 80.00  Seven da 3 30.00 90.00 Archer  Resident 70 15.00 1,050.00  Nonresident 2 25.00 50.00  Replacements 1 5.00 5.00 Muzzleloaders  Resident 64 10.00 640.00  Nonresident 1 20.00 20.00  Replacements 6 5.00 30.00 Antlerless dee  Resident 11,649 5.00 58,245.00  Resident landowners 36 5.00 180.00  Nonresident landowners 154 25.00 3,850.00  Nonresident 2 25.00 50.00  Armed forces 36 5.00 180.00  Disabled veterans 14 5.00 70.00  Replacements 24 5.00 120.00 Furtaker  Adult 3 19.00 57.00  Senior 1 12.00 12.00  Adult nonresident 1 80.00 80.00 Migratory  Resident 33 2.00 66.00  Nonresident 1 5.00 5.00 Bea  Resident 56 15.00 840.00  Nonresident 1 35.00 35.00  Replacements 1 5.00 5.00 Totals (Note 2) 12,524 72,682.00 Disbursements to Game Commission (Note 3) (72,500.00) Credits taken for licenses issued for Disabled Veterans and Senior Lifetime Hunt renewals (182.00) Balance due Game Commission (County)  per settled reports (Note 4) - Audit adjustments - Adjusted balance due Game Commission (County)  for license year ending June 30, 2002 $ -   Notes to the financial statements are an integral part of this report.  

 

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TREASURER ARMSTRONG COUNTY HUNTING LICENSE SALES STATEMENT OF RECEIPTS AND DISBURSEMENTS – CASH BASIS LICENSE YEAR ENDING JUNE 30, 2003     Amount Due Licenses License Game License Type Sold Value Commission Resident  Adult 209 $ 19.00 $ 3,971.00  Junior 31 5.00 155.00  Junior combination 12 8.00 96.00  Senior 42 12.00 504.00  Replacements 18 5.00 90.00 Nonresident  Adult 13 100.00 1,300.00  Junior 4 40.00 160.00  Seven da 4 30.00 120.00  Replacements 1 5.00 5.00 Archer  Resident 78 15.00 1,170.00  Nonresident 1 25.00 25.00  Replacements 3 5.00 15.00 Muzzleloaders  Resident 73 10.00 730.00  Nonresident 1 20.00 20.00  Replacements 2 5.00 10.00 Antlerless dee  Resident 21,040 5.00 105,200.00  Resident landowners 35 5.00 175.00  Nonresident landowners 354 25.00 8,850.00  Nonresident 3 25.00 75.00  Armed forces 34 5.00 170.00  Disabled veterans 13 5.00 65.00  Replacements 40 5.00 200.00 Furtaker  Adult 6 19.00 114.00  Senior 2 12.00 24.00 Migratory  Resident 42 2.00 84.00 Bea  Resident 62 15.00 930.00  Replacements 1 5.00 5.00 Totals (Note 2) 22,124 124,263.00 Disbursements to Game Commission (Note 3) (124,083.00) Credits taken for licenses issued for Disabled Veterans and Senior Lifetime Hunt renewals (179.00) Balance due Game Commission (County)  per settled reports (Note 4) 1.00 Audit adjustments (Note 5) (1.00) Adjusted balance due Game Commission (County)  for license year ending June 30, 2003 $ -       Notes to the financial statements are an integral part of this report.   4

TREASURER ARMSTRONG COUNTY HUNTING LICENSE SALES STATEMENT OF RECEIPTS AND DISBURSEMENTS – CASH BASIS LICENSE YEAR ENDING JUNE 30, 2004   Amount Due Licenses License Game License Type Sold Value Commission Resident  Adult 195 $ 19.00 $ 3,705.00  Junio 37 5.00 185.00  Junior combination 12 8.00 96.00  Senio 33 12.00 396.00  Replacements 21 5.00 105.00 Nonresident  Adult 18 100.00 1,800.00  Junio 3 40.00 120.00  Junior combination 1 50.00 50.00  Seven da 2 30.00 60.00 Archer  Resident 72 15.00 1,080.00  Replacements 1 5.00 5.00 Muzzleloaders  Resident 83 10.00 830.00  Nonresident 1 20.00 20.00  Replacements 3 5.00 15.00 Antlerless deer  Resident 14,850 5.00 74,250.00  Resident landowners 43 5.00 215.00  Nonresident landowners 445 25.00 11,125.00  Nonresident 3 25.00 75.00  Armed forces 38 5.00 190.00  Disabled veterans 17 5.00 85.00  Replacements 17 5.00 85.00 Furtake  Adult 7 19.00 133.00  Senio 1 12.00 12.00 Migratory  Resident 31 2.00 62.00 Bea  Resident 66 15.00 990.00  Replacements 1 5.00 5.00 Totals (Note 2) 16,001 95,694.00 Disbursements to Game Commission (Note 3) (95,512.00) Credits taken for licenses issued for Disabled Veterans and Senior Lifetime Hunt renewals (186.00) Balance due Game Commission (County)  per settled reports (Note 4) (4.00) Audit adjustments -             Adjusted balance due Game Commission (County)  for license year ending June 30, 2004 $ (4.00)       Notes to the financial statements are an integral part of this report.   5

TREASURER ARMSTRONG COUNTY HUNTING LICENSE SALES STATEMENT OF RECEIPTS AND DISBURSEMENTS – CASH BASIS LICENSE YEAR ENDING JUNE 30, 2005   Amount Due Licenses License Game License Type Sold Value Commission Resident  Adult 196 $ 19.00 $ 3,724.00  Junior 39 5.00 195.00  Junior combination 13 8.00 104.00  Senior 28 12.00 336.00  Militar 33 1.00 33.00  Replacements 19 5.00 95.00 Nonresident  Adult 13 100.00 1,300.00  Junior combination 2 50.00 100.00  Seven da 1 30.00 30.00 Archer  Resident 72 15.00 1,080.00  Replacements 2 5.00 10.00 Muzzleloaders  Resident 90 10.00 900.00  Nonresident 1 20.00 20.00  Replacements 2 5.00 10.00 Antlerless dee  Resident 14,884 5.00 74,420.00  Resident landowners 44 5.00 220.00  Nonresident landowners 2 25.00 50.00  Nonresident 459 25.00 11,475.00  Armed forces 49 5.00 245.00  Disabled veterans 16 5.00 80.00  Replacements 18 5.00 90.00 Furtaker  Adult 8 19.00 152.00  Junior 1 5.00 5.00  Senior 2 12.00 24.00 Migratory  Resident 36 2.00 72.00 Bea  Resident 68 15.00 1,020.00  Nonresident 2 35.00 70.00 Totals (Note 2) 16,100 95,860.00 Disbursements to Game Commission (Note 3) (95,633.00) Credits taken for licenses issued for Disabled Veterans and Senior Lifetime Hunt renewals (212.00) Balance due Game Commission (County)  per settled reports (Note 4) 15.00 Audit adjustments (Note 6) (15.00) Adjusted balance due Game Commission (County)  for license year ending June 30, 2005 $ -     Notes to the financial statements are an integral part of this report.   6

TREASURER ARMSTRONG COUNTY FISHING LICENSE SALES STATEMENT OF RECEIPTS AND DISBURSEMENTS – CASH BASIS LICENSE YEAR ENDING DECEMBER 31, 2002   Licenses License License Type Sold Value Resident 77 $ 16.25  Replacements 3 4.25 Senior resident 2 3.25 Nonresident 2 34.25 Tourist  Three day 1 14.25  Seven day 2 29.25    Lifetime 187 15.25  Replacements 14 4.25 Trout/Salmon Stamp 262 5.00 Totals (Note 2) 550 Disbursements to Fish and Boat Commission (Note 3) Balance due Fish and Boat Commission (County)  per settled reports (Note 4) Audit adjustments Adjusted balance due Fish and Boat Commission (County)  for license year ending December 31, 2002             Notes to the financial statements are an integral part of this report.

 

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Amount Due Fish and Boat Commission $ 1,251.25    12.75    6.50    68.50      14.25  58.50    2,851.75    59.50    1,310.00  5,633.00  (5,633.00) -                    -                    $ -