PALM BEACH COUNTY, FLORIDA ANNUAL FINANCIAL AUDIT REPORT FISCAL YEAR ENDED SEPTEMBER 30, 2010_part10 pdf

[...]... Accordance with Government Auditing Standards The Honorable Susan Bucher Supervisor of Elections Palm Beach County, Florida We have audited the financial statements of the major fund of the Supervisor of Elections, of Palm Beach County, Florida (the “Supervisor”), as of and for the year ended September 30, 2010, and have issued our report thereon dated July 14, 2011 These financial statements were prepared... This report is intended solely for the information and use of the Supervisor, management of the Palm Beach County, Florida Supervisor’s office, and the State of Florida Office of the Auditor General and is not intended to be and should not be used by anyone other than these specified parties West Palm Beach, Florida July 14, 2011 This is trial version www.adultpdf.com X-16 Supervisor of Elections, Palm. .. Current Year Status: Corrective action has been taken This is trial version www.adultpdf.com X-17 Management Letter in Accordance with the Rules of the Auditor General of the State of Florida The Honorable Susan Bucher Supervisor of Elections Palm Beach County, Florida We have audited the accompanying financial statements of the major fund of the Supervisor of Elections, of Palm Beach County, Florida. . .PALM BEACH COUNTY, FLORIDA SUPERVISOR OF ELECTIONS NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2010 Fiscal Percentage of Year Annual Annual OPEB Ended OPEB Cost Cost Contributed $6,000 0.0% 9/30/2008 9/30/2009 $6,019 0.0% 9/30/2010 $7,638 0.0% Net OPEB Obligation $6,000 $12,019... “Supervisor”), as of and for the year ended September 30, 2010, and have issued our report thereon dated July 14, 2011, which was prepared to comply with State of Florida reporting requirements We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by... Auditing standards generally accepted in the United States of America requires us to indicate that this letter is intended solely for the information and use of the Supervisor, management of the Palm Beach County, Florida Supervisor’s Office and the State of Florida Office of the Auditor General, and is not intended to be and should not be used by anyone other than the specified parties West Palm Beach, ... method Level percentage of projected payroll on open basis 30 years not applicable 4.5% 3.5% 11% 5% This is trial version www.adultpdf.com X-12 PALM BEACH COUNTY, FLORIDA SUPERVISOR OF ELECTIONS SEPTEMBER 30, 2010 Required Supplemental Information (RSI) Other Post Employment Benefits (OPEB) Healthcare Plan for Supervisor of Elections of Palm Beach County Scheduling of Funding Progress Actuarial Valuation... 218.39(2), Florida Statutes and Section 10.557(3), Rules of the Auditor General for Local Government Entity Audits We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Internal Control Over Financial Reporting... 0.0% 0.0% Covered Payroll $2,009,903 $1,976,670 This is trial version www.adultpdf.com X-13 UAAL as a Percentage of Covered Payroll 2.5% 2.0% PALM BEACH COUNTY, FLORIDA SUPERVISOR OF ELECTIONS SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL GENERAL FUND For the fiscal year ended September 30, 2010 Original Budget Revenues: Intergovernmental Charges for services Investment... of Florida This letter includes the following information, which is not included in the aforementioned auditors’ report: Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address significant findings and recommendations made in the preceding annual financial audit report The recommendations made in the preceding annual