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\nTABLE OF CONTENTS  \nPage  \n# INDEPENDENT AUDITOR'S REPORT\n\n1-3  \n# FINANCIAL STATEMENTS\n\nStatement of Cash Receipts,Cash Disbursements and Cash Balances4-5Notes to Financial Statement -Cash Basis6-11  \n# SUPPLEMENTARY INFORMATION\n\nSchedule of Reconciliation of Monthly Reports to Audited Receipts and DisbursementsRequired Under Section 509(b)ofPennsylvania Act 32 of200812Schedule of Bonding Analysis13Schedule of Collection Fees Charged14  \n# GOVERNMENT AUDITING STANDARDS REPORTS AND SCHEDULES\n\nIndependent Auditor's Report on Internal Control over Financial Reporting and onCompliance and Other Matters Based on an Audit of Financial StatementsPerformed in Accordance with Government Auditing Standards15-16Independent Auditor's Report on Compliance with Pennsylvania Act 32 of200817-18Schedule of Findings and Non-Compliance19-20  \nLynn C.Rotz,CPATodd F.Stonesifer,CPA  \nL.David Law,CPAWanda K.Dietrich,CPAJodi Frank Zeis,CPANorman L.Myers Il,CPA,CCIFPWilliam E.Sanders,CPAJennifer S.Gable,MBA,CPAMichael C.Buhrman,CPAMichael L.Rider,CPARandall E.Zook,CPAKaren L.Durkish,CPADennis J.Shindle,Jr.,CPA  \n# INDEPENDENT AUDITOR’S REPORT\n\nFranklin County Tax Collection CommitteeTax Officer-Franklin County Area Tax Bureau  \n# Report on the Financial Statements\n\nWe have audited the accompanying financial statement of the fiduciary fund informationof the Franklin County Area Tax Bureau,as of and for the year ended December 31,2012,and the related notes to the financial statement,which collectively comprise theBureau's basic financial statements as listed in the table of contents.  \n# Management's Responsibility for the Financial Statements\n\nManagement is responsible for the preparation and fair presentation of this financialstatement in accordance with the cash basis of accounting described in Note 1;thisincludes determining that the cash basis of accounting is an acceptable basis for thepreparation of the financial statement in the circumstances.Management is alsoresponsible for the design,implementation,and maintenance of internal control relevantto the preparation and fair presentation of financial statements that are free from materialmisstatement,whether due to fraud or error.  \nChambersburg1134 Kennebec DriveChambersburg,PA 17201717-264-5961Fax:717-264-7377  \n# Auditor's Responsibility\n\nGreencastle  \nOur responsibility is to express an opinion on this financial statement based on our audit.We conducted our audit in accordance with auditing standards generally accepted in theUnited States of America and the standards applicable to financial audits contained inGovernment Auditing Standards,issued by the Comptroller General of the United States.Those standards require that we plan and perform the audit to obtain reasonableassurance about whether the financial statements are free from material misstatement.  \n643A E.Baltimore Street  \nGreencastle,PA17225  \n717-597-8724  \n717-328-4122  \nFax:717-597-4043  \nAn audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statement.The procedures selected depend on the auditor'sjudgment,including the assessment of the risks of material misstatement of the financialstatement,whether due to fraud or error.In making those risk assessments,the auditorconsiders internal control relevant to the entity's preparation and fair presentation of thefinancial statement in order to design audit procedures that are appropriate in thecircumstances,but not for the purpose of expressing an opinion on the effectiveness of  \nEast Berlin  \n104 Locust Street  \nEast Berlin,PA 17316  \n717-801-0568  \nFax:717-259-0090  \nYork  \n190 Arsenal Road  \nYork,PA17404  \n717-854-3700  \nFax:717-854-3701  \nthe entity's internal control.Accordingly,we express no such opinion.An audit also includesevaluating the appropriateness of accounting policies","cbCaidL7KKKDHMWQ","https://ap.wps.com/l/cbCaidL7KKKDHMWQ","pdf",1315620,23,"English","# Independent Auditor's Report\n# Financial Statements\n## Statement of Cash Receipts, Cash Disbursements and Cash Balances\n## Notes to Financial Statement - Cash Basis\n# Supplementary Information\n## Schedule of Reconciliation of Monthly Reports to Audited Receipts and Disbursements\n## Schedule of Bonding Analysis\n## Schedule of Collection Fees Charged\n# Government Auditing Standards Reports and Schedules\n## Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters\n## Independent Auditor's Report on Compliance with Pennsylvania Act 32 of 2008\n## Schedule of Findings and Non-Compliance","[{\"question\":\"What is the reporting period covered in this financial report?\",\"answer\":\"The report covers the year ended December 31, 2012.\"},{\"question\":\"How are the financial statements prepared?\",\"answer\":\"They are prepared on the cash basis of accounting as described in Note 1.\"},{\"question\":\"What financial areas does the auditor provide an opinion on?\",\"answer\":\"The auditor opines on the fairness of cash receipts, cash disbursements, and cash balances for the fiduciary fund information.\"}]","Franklin County Area Tax Bureau - Financial Report 2012 | PDF",58]