HomeMy WebLinkAbout2011-OR-02 STATE OF INDIANA
BEFORE THE JEFFRESONVILLE COMMON COUNCIL
ORDINANCE NO 2011 -OR- r2
AN ORDINANCE TO TRANSFER FUNDS TO THE
JEFFERSONVILLE CITY COURT
Whereas, it has become necessary to transfer certain funds to the Jeffersonville City
Court; and
Whereas, there are currently sufficient funds within the L.
to pay this amount
NOW, THERREFORE, BE IT ORDAINED by the Common Council for the City of
Jeffersonville, Indiana, that the sum of $4,060.36, is to be transferred to the Jeffersonville
City Court.
This ordinance chilli be in full force and effect upon its adoption.
SO ORDAINED this la day of February, 2011.
COMMON COUNCIL
THE CITY OF JEFFERSONVILLE,
INDIANA
//nazi
Presiding Officer
A"I " I F;ST
QM, L 2 94 )
Clerk- usurer
'Psented by me as Clerk- Treasurer to the Mayor of said City of Jeffersonville
this 1 day of 2011.
•
Pe_ 14 ty t 'lder
Clerk - Treasurer
This Ordinance approved and signed by me this day of� 2011
1a i/ `t
omas R Galli _
Mayor, City ofJeffe ville
CITY OF JEFFERSONVILLE COURTS
RECONCILEMENT OF TRUST RECORD TO CASH BOOK
2009
Add 8adc Adjusted
12131/09 2010 Balance At
Totals Disbursements 12731,09 Old Trust Items:
2009 24.000.00 12,950.00 36,950.00 Prior Years 94499 4,250.00
2008 16,600.00 2,450.00 19,050.00 2000 12,100.03
2007 22,000.00 - 22,000.00 2001 8,40000
2003 14,400.00 - 14,400.00 2002 12,730.48
2005 16,090.00 - 16,090.00 2003 11600.00
2004 14,550.00 • 14,550.00 2004 14.550.00
2003 11,600.00 - 11,600.00
2002 12,730.48 - 12,730.48 Total Old Trust Items 63,630.46
2031 8,400.00 - 8.400.00
2000 12,100.00 - 121 00.00
152,470.48 15,400.00 167,870.48
Prlor Yrs. 4250.00 - 4,250.00
156,720.48 15A00.00 172,120.48
Ledger Balance 12/31/09 - Resblutbn 3,240.43 in
Ledger Balance 12)31109 - Bolds 143,680.01 c13l1♦
Ledger Balance 12731/09 -Trust 21,139.68 ATM
Total Ledger 168,060.12
Vedance '•(G;'peciao'
Purpose: To reconcile detail of trust to control and determine if any trust dems are held longer than 5 years.
Source: Trust ledger, Combined Statement of Recapts, Disbursements and Balances, Pdor Wp's, Duplicate Checks, Inquiry of Clerk Also
obtained Court Clerks tally sheets of Trust Report,.
Procedures: Noted detect of trust items and Compared the total of the detail to the control (Cash Book). Reviewed open items to determine any trust
items are held longer than 5 years. Renew any disbursements from Trust Register for appropriate disposition. Pay particular attention
to anydisbursement of old bust items.
From the prior audit documentation, we determined there was and has been a variance between the balance of the trust ledger and
cash book. Some reasons for the variances were identified in the poor audio and we Identified others during the course of et: audit.
These identified variances were scheduled below and adjusted to the trust ledger balance.
The tab "2000.2000 were computed by the court Berk on approximately November 2010 and provided to us for audit however since the
book was totaled in November 2010 and Included any 2010 disbursements. Therefore 2010 disbursements had to be added back to
the total to determine the actual 12131/09 balance.
Receipts and Disbursement were verified in the cash book under the Cash Book file within this project. During the priorexamitalon an
ononneous amount of work was performed to verify the accuracy of the trust record. Numerous errors were detected totaling $9,780
which were not corrected until 2010 however they were posted to trust record on the actual date in which they occurred. Based on the
procedures performed in the prior examination and the past history of the court not reconciling the trust record to the cash bock, our
analysis was limited to a oomparison of the units trust retold totals to the cash book rather than testing the actual entries of the trust
record. Also since a variances existed at 12131108 of 33,931.11 and me variance at 12131/09 was 94.060.36 the net variance for 2009
was only 6129.25 which was not considered material and no additional analysis was considered necessary.
Conclusbn: Historically the trust has been a problem. Reconcilement, of the Trust Record to the Cash Book were not performed and variances
were always noted In prior audits. Audit procedures performed In prior audits show that the Court Clerk did not post receipts and
disbursements properly to the trust record. During our audit we did not review past years for errors since plot audits have clearly
shown that errors occurred and that the Trust Record was and did not balance with the cash book. Based on the procedures
performed the cash book does not agree with the cost record in the amount or 64,060.38. Our review of the trust record also Indloales
old truss items over 5 years totals 363,630.48 however there was not disposition of old items during the audit period. ARC coil be
included on facture to reconcile and old trust items on hand.
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