Recorder of Deeds - Register of Wills - Blair County - Audit Report - 08 10 06

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RECORDER OF DEEDS/
REGISTER OF WILLS

BLAIR COUNTY

AUDIT REPORT

FOR THE PERIOD

JANUARY 5, 2004 TO DECEMBER 31, 2004

CONTENTS

Page

Independent Auditor's Report .............................................................................................................. 1
Financial Statements:
Statements Of Receipts And Disbursements – Cash Basis:
Recorder Of Deeds
Realty Transfer Taxes ................................................................................................................... 3
Writ Taxes And Judicial Computer System/Access To Justice Fees............................................ 4
Register Of Wills
Inheritance Taxes And Judicial Computer System/Access To Justice Fees ................................. 5
Notes To The Financial Statements.................................................................................................. 6
Report On Compliance And On Internal Control Over Financial Reporting .................................... 11
Report Distribution ............................................................................................................................ 13

Independent Auditor's Report

The Honorable Gregory C. Fajt
Secretary
Department of Revenue
Harrisburg, PA 17128

We have audited the accompanying statements of receipts and disbursements – cash basis of the
Recorder of Deeds/Register of Wills, Blair County, Pennsylvania (County Officer), for the
period January 5, 2004 to December 31, 2004, pursuant to the requirements of Sections 401(b),
401(d), and 902 of The Fiscal Code. These financial statements are the responsibility of the
county offices’ 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 Pennsylvania Department of Revenue, 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.
1

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 December 31, 2004, 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 Department
of Revenue, for the period January 5, 2004 to December 31, 2004, on the basis of accounting
described in Note 1.

In accordance with Government Auditing Standards, we have also issued our report dated
April 5, 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 Department of
Revenue, the Administrative Office of Pennsylvania Courts, and the County Officer and is not
intended to be and should not be used by anyone other than these specified parties.

April 5, 2006 JACK WAGNER
Auditor General
2RECORDER OF DEEDS
BLAIR COUNTY
REALTY TRANSFER TAXES
STATEMENT OF RECEIPTS AND DISBURSEMENTS – CASH BASIS
FOR THE PERIOD
JANUARY 5, 2004 TO DECEMBER 31, 2004

Receipts:
Realty Transfer Taxes (Note 2) $ 2,268,766
Disbursements to Department of Revenue (Note 4) (2,268,766)
Balance due Department of Revenue (County)
per settled reports (Note 5) -

Audit adjustments -
Adjusted balance due Department of Revenue (County)
for the period January 5, 2004 to December 31, 2004 $ -

Notes to the financial statements are an integral part of this report.
3RECORDER OF DEEDS
BLAIR COUNTY
WRIT TAXES AND JUDICIAL COMPUTER SYSTEM/ACCESS TO JUSTICE FEES
STATEMENT OF RECEIPTS AND DISBURSEMENTS – CASH BASIS
FOR THE PERIOD
JANUARY 5, 2004 TO DECEMBER 31, 2004

Receipts:
Writ Taxes $ 13,844
Judicial Computer System/Access To Justice Fees 210,890
Total receipts (Note 2) 224,734

Commissions (Note 3) (415)
Net receipts 224,319
Disbursements to Department of Revenue (Note 4) (224,319)
Balance due Department of Revenue (County)
per settled report (Note 5) -
Audit adjustments -

Adjusted balance due Department of Revenue (County)
for the period January 5, 2004 to December 31, 2004 $ -

Notes to the financial statements are an integral part of this report.
4REGISTER OF WILLS
BLAIR COUNTY
INHERITANCE TAXES AND
JUDICIAL COMPUTER SYSTEM/ACCESS TO JUSTICE FEES
STATEMENT OF RECEIPTS AND DISBURSEMENTS – CASH BASIS
FOR THE PERIOD
JANUARY 5, 2004 TO DECEMBER 31, 2004

Receipts:
Inheritance Taxes $ 6,307,450
Judicial Computer System/Access To Justice Fees 5,510
Total receipts (Note 2) 6,312,960
Disbursements and credits to Department of Revenue (Note 4) (6,312,960)
Balance due Department of Revenue (County)
per settled reports (Note 5) -

Audit adjustments -
Adjusted balance due Department of Revenue (County)
for the period January 5, 2004 to December 31, 2004 $ -

Notes to the financial statements are an integral part of this report.
5RECORDER OF DEEDS/
REGISTER OF WILLS
BLAIR COUNTY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD
JANUARY 5, 2004 TO DECEMBER 31, 2004

1. Summary Of Significant Accounting Policies

Basis Of Presentation

The financial statements were prepared in accordance with the requirements of the
Pennsylvania Department of Revenue. These financial statements are not intended to
present either financial results of operations or financial position in conformity with
generally accepted accounting principles.

Basis Of Accounting

The financial statements were prepared on the cash basis of accounting. Under this
method, revenues were recognized when received and expenditures were recognized
when paid.

Audit Requirement

The financial presentation has been prepared in accordance with Title 72 P.S. Section
401 (b) of The Fiscal Code, which requires the Department of the Auditor General to
determine whether all money collected on behalf of the Commonwealth has been
remitted properly and to provide the Department of Revenue with a report to enable them
to settle an account covering any delinquency. A statement of assets and liabilities was
not a required part of the financial presentation because of the limited reporting scope by
the Recorder of Deeds/Register of Wills. Therefore, a statement of assets and liabilit