Introduction... 1 General Fund Balance & Receipts... 2 General Fund Balance & Receipts continued... 3 General Fund Expenditures: Commissioners,

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2 Introduction... 1 General Fund Balance & Receipts... 2 General Fund Balance & Receipts continued... 3 General Fund Commissioners, Solicitor, Information Technology, County Buildings... 4 Voter Registration, Elections, Assessment, Mapping/GIS... 5 Treasurer, Tax Claim Bureau, Tax Collectors, Auditors, Single Audit, Planning & Zoning... 6 Register of Wills & Recorder of Deeds, Gunzburger Building, Mapleview Complex, Courthouse Building, Modular Buildings, EMA/Maintenance Storage Building... 7 Sheriff, Security Guards, Coroner, Prothonotary/Clerk of Courts... 8 Domestic Relations, Public Defender, District Attorney, Law Library... 9 Courts, MDJ Annette Easton, MDJ Kari McCleaft MDJ Delores Weiss, Adult Probation, Juvenile Probation County Jail, Communications, Department of Emergency Services, Military Affairs 12 Veterans Affairs Clinic/Cooperative Extension, Employers Share of Benefits, Appropriation Expenses, Miscellaneous Expenses, Loan Payments 13 Capital Projects, General Fund Balance 14 County Revenues Budget 15 County Expenditures Budget 16 Tax Statement, Sinking Fund Loan, EMA/Maintenance Storage Building Loan LEPC Ford Truck Loan, Human Services Roof Loan, Tax Anticipation Loan County Real Estate Tax Saulter Preserve Fund, Sinking Fund (2003) Hotel Excise Tax Fund, Farmland Preservation/ Roll Back Fund Operational Reserve Fund, North Fork Dam Fund Capital Projects Fund, Community Development Block Grant Entitlement Fund Victims of Juvenile Offenders Fund, JABG Fund Rights & Service Act Fund County Offender Supervision Fund, Juvenile Restitution Fund Gas Well-Highway Bridge Improvement Fund, Gas Well Impact-Capital Reserve Fund County Liquid Fuel Fund, County Improvement Fund Victim Impact Panel Fund, Employee Wellness Initiative Fund Retirement Fund Retirement Fund Financial Report Retirement Fund Financial Report continued Emergency Response Hazardous Material Fund Wireless Fund DES Building Improvement Fund, Citizens Corp Grant Fund PHARE Grant Fund, Triple Divide Water Monitoring Fund Register & Recorder Fund Register & Recorder continued, Recorder of Deeds Improvement Fund Specialty Courts Fund, Prothonotary Orphans Court Adoption Counseling Fund 39 Divorce Fund, Clerk of Courts Bail Fund Prothonotary Fund Clerk of Courts Criminal Fund Clerk of Courts Criminal Automation Fund, Prothonotary Civil Automation Fund Sheriff General Fund (C&N), Sheriff Special Surcharge Fund Sheriff General Fund (JVB), Firearms Validation Fund Jail Fund, Inmate Fund IV-D Domestic Relations Fund Domestic Relations Paternity Fund, Domestic Relations Petty Cash Fund District Attorney Drug Investigation Fund, District Attorney Special Investigation Fund Substance Abuse Fund, Tobacco Compliance Fund Tax Claim Bureau Convenience Fund Tax Claim Bureau Convenience Fund continued, Tax Claim HI-FI Fund Conservation District General Fund... 53

3 Conservation District Special Fund, Farmland Preservation Board Fund Conservation District Petty Cash Fund, Conservation District Certificate of Deposit Cooperative Extension Fund Magisterial District Judge Annette Easton General Fund Magisterial District Judge Annette Easton Petty Cash Fund Magisterial District Judge Delores Weiss General Fund Magisterial District Judge Delores Weiss Petty Cash Fund Magisterial District Judge Kari McCleaft General Fund Magisterial District Judge Kari McCleaft Petty Cash Fund Human Services General & Payroll Fund Human Services Investors Savings Fund Human Services Mental Health Fund, Human Services Food Program Fund Human Services Early Intervention Fund, Human Services Intellectual Disabilities Fund Human Services Drug & Alcohol Fund, Human Services MATP Fund Human Services Aging Fund, Human Services Transportation Fund Human Services Children & Youth Fund, Human Services Petty Cash Fund Auditors Findings Auditors Statement, Signatures... 71

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5 INTRODUCTION The Board of Potter County Auditors, in accordance with the requirements of the County Code has prepared this financial report for the year This report is presented for the purpose of furnishing information to the taxpayers of the County, for filing with the Court of Common Pleas of Potter County and with the Department of Community & Economic Development of Pennsylvania. This report was prepared on the Modified Accrual Basis of Accounting as enacted by law. An abbreviated statement has been made for newspaper publication to help curtail County expenses, however; the full report is available for inspection at the Chief Clerk s Office, Suite 203, Gunzburger Annex Building and the Potter County website; We, the Potter County Auditors, consider it a rewarding duty to serve the public. 1

6 DETAILED STATEMENT OF COUNTY GENERAL FUND RECEIPTS Balance, 12/31/ ,783, Assets: Assets Accumulated 55, Depreciation (716,627.68) TOTAL ASSETS (661,257.02) TOTAL BALANCE & ASSETS $17,122, Taxes: Real Estate Taxes, Current Duplicate 5,183, Real Estate, Delinquent 427, Hotel Excise Tax 1, TOTAL TAXES 5,612, INTEREST ON INVESTMENTS 1, RENT OF BUILDINGS 154, Grants and Gifts: Civil Defense (DES) 81, Adult Probation OSP Supervision 16, Grant in Aid (Juvenile) 49, Grant in Aid (Adult Probation) 38, IP Grant 22, Grants to Courts 48, District Attorney State Reimbursement 114, Domestic Relation IV-D 170, Gas Well Impact Fees 220, Keep PA Beautiful Military Affairs TOTAL GRANTS & GIFTS 762, Payments in Lieu of Taxes: Conservation & Natural Resources 322, State Game Lands 22, Fish Commission Properties Public Utility Taxes 6, Fee for Service (Time Warner) 24, TOTAL PAYMENTS IN LIEU OF TAXES 376,

7 Department Earnings: Adult Probation Supervision Fees 1, Adult Probation 6, Juvenile Probation 17, Assessments 12, Coroner 2, Court costs, etc. 20, District Attorney 2, Jail Room & Board/Cost Recovery 54, GIS 42, Communications 19, Magisterial District Judges 66, Planning 4, Prothonotary/Orphans Court 32, Prothonotary Criminal Master Account 139, Register & Recorder 154, Sheriff 66, Tax Claim Bureau 198, Treasurer 22, Department of Emergency Services TOTAL DEPARTMENT EARNINGS 863, Miscellaneous Revenue: Gas Well Rental (National Fuel) Human Service Retirement Actuary 99, Miscellaneous 7, Insurance 137, Sale of Property/Supplies/Equipment State Tax Equalization Tax Anticipation Loan 360, Courthouse Bell 8, Women s Rehabilitation Center (Rent) 12, TOTAL MISCELLANEOUS REVENUE 625, Department Reimbursements: Human Service Maintenance 36, Human Service Solicitor 16, Liquid Fuels Administrative Fee 4, Human Services Roof Loan 25, Wireless Fund 6, HazMat (LEPC) 9, TOTAL DEPARTMENT REIMBURSEMENTS 98, TOTAL RECEIPTS 8,495, TOTAL BEGINNING BALANCE, ASSETS & RECEIPTS $25,617,

8 DETAILED STATEMENT OF COUNTY GENERAL FUND EXPENDITURES ADMINISTRATIVE DEPARTMENTS Commissioners: Salary of Commissioners 146, Salary of Clerical Staff 114, Benefits 87, Association Dues 8, Transfer to Operational Reserve Fund 1, Conference & Training 1, Contracted Services 11, Office Expenditures 13, Special Projects 10, Travel 11, TOTAL COMMISSIONERS 405, Solicitor: Contracted Services 62, TOTAL SOLICITOR 62, Information Technology: Salary 57, Benefits 19, Contracted Services 28, Office Expenditures 18, Travel TOTAL INFORMATION TECHNOLOGY 124, County Buildings: Salary of Staff 152, Benefits 98, Courthouse Bell 8, On Call Pay 1, Transfer to Operational Reserve Fund 10, Contracted Services 13, Maintenance & Repairs 19, Materials & Supplies 12, Purchase of Equipment 3, Travel/Fuel 5, Utilities Conference & Training Telephone/Advertisement 1, TOTAL COUNTY BUILDINGS 326,

9 Voter Registration: Salary of Staff 22, Benefits 9, Contracted Services Conference & Training Office Expenditures 2, Travel TOTAL VOTER REGISTRATION 35, Elections: Salary of Staff 50, Benefits 9, Conference & Training Contracted Services 18, Office Expenditures 10, Rent 1, Travel 3, Capital Outlay TOTAL ELECTIONS 94, Assessment: Salary of Officers 66, Salary of Staff 21, Benefits 59, Transfer to Operational Reserve Fund 2, Conference & Training Contracted Services 10, Dues Office Expenditures 3, Travel 1, TOTAL TAX ASSESSMENT 165, Mapping/GIS: Director Salary 62, Benefits 13, Association Dues Contracted Services 25, Conference & Training Office Expenditures 6, Travel 1, Capital Outlay 3, TOTAL MAPPING/GIS 112,

10 Treasurer: Salary of Officer 48, Salary of Deputy/Staff 33, Benefits 37, Conference & Training Contracted Services 1, Dues Office Expenditures 1, Travel 1, TOTAL TREASURER 124, Tax Claim Bureau: Salary of Officers 3, Salary of Clerks 45, Benefits 25, Contracted Services 13, Dues Office Expenditures 28, Judicial Tax Sale 5, Transfer to Operational Reserve Fund 1, TOTAL TAX CLAIM BUREAU 124, Tax Collectors: Commission on Taxes 83, FICA 6, Office Expenditures 5, TOTAL TAX COLLECTORS 95, Auditors: Salaries 68, Benefits 37, Conference & Training 1, Dues Office Expenditures Publishing Report Travel 11, TOTAL AUDITORS 119, Single Audit: State Conducted 22, TOTAL SINGLE AUDIT 22, Planning & Zoning: Salary of Director 20, Salary of Clerk 23, Benefits 19, Contracted Services Dues 1, Office Expenditures 5, Travel TOTAL PLANNING & ZONING 70,

11 Register of Wills & Recorder of Deeds: Salary of Register & Recorder 55, Salary of Deputies 66, Benefits 54, Capital Outlay 4, Dues Transfer to Operational Reserve Fund 5, Contracted Services 24, Office Expenditures 5, Travel TOTAL REGISTER & RECORDER 218, Gunzburger Building: Contracted Services 25, Materials & Supplies 29, Telephone 37, Utilities 90, Transfer to Operational Reserve Fund 21, TOTAL GUNZBURGER BUILDING 204, Mapleview Complex: Contracted Services Materials & Supplies 2, Utilities 5, Veterans Affairs Clinic Communications 2, TOTAL MAPLEVIEW COMPLEX 11, Courthouse Building: Capital Outlay 5, Contracted Services 26, Materials & Supplies 20, Utilities 26, TOTAL COURTHOUSE BUILDING 80, Modulars: Contracted Services Materials & Supplies 2, Utilities 15, Transfer to Operational Reserve Fund 1, TOTAL MODULAR BUILDINGS 20, EMA/Maintenance Storage Building: Materials & Supplies Utilities 1, TOTAL EMA/MAINTENANCE STORAGE BUILDING 1, TOTAL GENERAL GOVERNMENT EXPENDITURES $2,420,

12 Sheriff: Salary of Sheriff 51, Salary of Deputies/Secretary 97, Benefits 38, Conference & Training Dues Contracted Services 7, Office Expenditures 6, Travel 4, Uniforms 1, Capital Outlay 25, Vehicle Lease/Maintenance TOTAL SHERIFF 235, Security Guards: Salary of Guards 42, Benefits 4, Uniforms TOTAL SECURITY GUARDS 46, Coroner: Salary of Coroner 21, Benefits 16, Dues Conference & Training 1, Contracted Services 5, Office Expenditures Post Mortem Expenditures 3, Viewings & Investigations 1, Travel 1, Autopsies TOTAL CORONER 52, Prothonotary/Clerk of Courts: Salary of Prothonotary 55, Salary of Deputy/Clerks 63, Benefits 55, Dues Contracted Services 20, DUI Lab Fees 3, NMS Fees 9, Office Expenditures 13, Travel TOTAL PROTHONOTARY/CLERK OF COURTS 223,

13 Domestic Relations: Salary of Officer 47, Salary of Staff 74, Benefits 64, Dues Conference & Training Contracted Services 3, Office Expenditures 13, Rent 11, Utilities/Telephone 11, Travel 2, Transfer to Operational Reserve Fund 1, TOTAL DOMESTIC RELATIONS 230, Public Defender: Salary of Public Defender 60, Salary of Clerk 27, Benefits 38, Contracted Services 29, Court Appointed Counsel Fees 33, Dues Office Expenditures 1, Psychological/Medicals 3, Murder Trials 3, Travel TOTAL PUBLIC DEFENDER 198, District Attorney: Salary of District Attorney 175, Salary of Assistant District Attorney 31, Salaries of Clerks 52, Benefits 67, Conference & Training 1, Contracted Services 7, Dues 2, Investigations/Communications 6, Office Expenditures 5, Prisoner Transport Travel 4, Victim Services Materials/Supplies TOTAL DISTRICT ATTORNEY 354, Law Library: Books & Updated References 37, TOTAL LAW LIBRARY 37,

14 Courts: Salary of Staff 89, Benefits 37, Arbitrations Contracted Services 20, Court Appointed Counsel Fees 32, Dues Mediation 8, Office Expenditures 9, Psychological/Medicals 1, CJAB Training Grant 1, Travel Transcript Fees Jury Fees & Mileage 10, TOTAL COURTS 212, Magisterial District Judge Annette Easton: Income to County: $25, Expenditures to County: Salary of Staff 46, Benefits 33, Bond Constable Fees Contracted Services Office Expenditures 4, Petty Cash 1, Rent 7, Utilities/Telephone 2, Travel TOTAL MDJ ANNETTE EASTON 96, Magisterial District Judge Kari McCleaft: Income to County: $15, Expenditures to County: Salary of Staff 21, Benefits 16, Constable Fees Contracted Services 1, Office Expenditures 3, Petty Cash 1, Rent 7, Travel Utilities/Telephone 6, Bonds TOTAL MDJ KARI McCLEAFT 58,

15 Magisterial District Judge Delores Weiss: Income to County: $25, Expenditures to County: Salary of Staff 27, Benefits 17, Constable Fee Contracted Services 4, Office Expenditures 3, Petty Cash 1, Rent 9, Travel Telephone/Utilities 5, TOTAL MDJ DELORES WEISS 69, TOTAL JUDICIAL EXPENDITURES $1,815, Adult Probation: Salary of Officer 72, Salary of Staff 157, Salary of Clerical Staff 21, Salary/On Call 15, Benefits 113, Conference & Training Communications Contracted Services 14, Dues CCAP Pre-Trial Project 10, Court Reporting Network 1, In House Detention Office Expenditures 5, Toxicology 2, Transfer to Operational Reserve Fund 1, Travel 3, IP Grant: 4, Consultants 7, Supplies & Operating Expense 7, Treatment 6, Travel (Gas Cards) TOTAL ADULT PROBATION 449, Juvenile Probation: Salary of Officers 18, Salary of Clerical Staff 89, Benefits 49, Communications Conference & Training Contracted Services Office Expenditures 1, Toxicology Travel 3, TOTAL JUVENILE PROBATION 163,

16 County Jail: Salary of Officers/Staff/Clerks 676, Benefits 241, Conference & Training 3, Contracted Services 63, Office Expenditures 27, Prisoner Board Expenditures 185, Prisoner Medical Expenditures 54, Uniforms 4, Utilities/Telephone 63, Travel 2, Transfer to Operational Reserve Fund 1, TOTAL COUNTY JAIL 1,325, TOTAL CORRECTIONS EXPENDITURES $1,939, Communications: Salary of Staff 43, Benefits 33, Transfer to Operational Reserve Fund 10, Contracted Services 1, Land Lease 17, Office Expenditures 1, Utilities 24, TOTAL COMMUNICATIONS 132, Department of Emergency Services: Salary of Officer 73, Salary of Staff 40, Benefits 43, Conference & Training Contracted Services 4, Dues Office Expenditures 5, Rent 22, Travel 3, Utilities/Telephone 6, TOTAL DEPARTMENT OF EMERGENCY SERVICES 200, Military Affairs: Salary of Officer 17, Benefits 1, Burial of Vets/Flags/Headstone Base 5, Conference & Training Veterans Programs Dues Offices Expenditures 1, Travel TOTAL MILITARY AFFAIRS 27,

17 Veterans Affairs Clinic/Cooperative Extension: Office Expenditures Utilities 5, Appropriations 9, Contracted Services TOTAL VA CLINIC/COOPERATIVE EXTENSION 15, Employers Share of Benefits: Building/Equipment 139, CCAP (PA UC) 2, Retirement Fund Contribution 241, Other 3, TOTAL EMPLOYER SHARE OF BENEFITS 386, Appropriation Expenses: Area Transportation Authority 27, Austin Dam Memorial Association 1, Community Economic Development 20, Conservation 45, Education Council 37, Fairgrounds 1, Farmland Preservation 10, Historic & Civic 3, Hospice 1, Human Services 688, Libraries 50, North Fork Dam 8, Pennsylvania Wilds Initiative 1, Saulter Preserve 1, A Way Out 3, Cooperative Extension 101, TOTAL APPROPRIATION EXPENSES 999, Miscellaneous Expenses: County Match/JAIBG 11, DUI Program 1, Reimbursements/Refunds 1, Sinking Fund 7, TOTAL MISCELLANEOUS EXPENSES 21, Loan Payments: Tax Anticipation Principal (Potter County) 360, Interest (Potter County) 5, EMA/Maintenance Storage Building Principal 16, Interest 1, Human Services Roof Loan Principal 26, Interest TOTAL LOAN PAYMENTS 410,

18 Capital Projects: Judicial Services 125, Women s Rehabilitation Center Rent 294, TOTAL CAPITAL PROJECTS 419, TOTAL OTHER EXPENDITURES $2,614, TOTAL BALANCE OF EXPENDITURES $8,790, Capital Assets, 12/31/ ,047, Balance in Checking Account, 12/31/ , Balance in Payroll Account, 12/31/ Accounts Receivable 483, Accounts Payable (555,901.04) Due from Other Funds 1, Prepaid Expense 22, GENERANL FUND BALANCE, 12/31/ ,827, TOTAL EXPENDITURES & BALANCE $25,617,

19 COUNTY REVENUES BUDGET BUDGET ACTUAL Human Services 79, , Veterans Affairs Revenue GIS Department 48, , Communications 9, , DES 79, , Liquid Fuels 4, , Haz Mat (LEPC) , Potter County Real Estate-Delinquent 505, , Real Estate-Current 5,275, ,183, Hotel Tax Income 1, , Court Costs, etc. 22, , Planning/Subdivision Fees 15, , Retirement Actuary 120, , Interest on Bank Balances 2, , Rent: Buildings/Property 153, , Adult Probation 97, , Juvenile Probation Program 36, , Courts 75, , Domestic Relations IV-D 160, , District Attorney 115, , Program 98, Adult Probation/OSP Supervision 25, , Treasurer 20, , Recorder of Deeds 125, , Sheriff 155, , Coroner 2, , Prothonotary/Orphans Court 44, , Gas Well Impact Fee 235, , District Justice 69, , Elections 1, Criminal Master Account 208, , Tax Claim Bureau-Fees & Costs 252, , Assessment Fees 20, , Conservation & Natural Resources/Forestry 323, , State Game Lands 22, , Fish Commissions Properties Fees for Services 24, , Public Utility Realty Tax 6, , State Tax Equalization Board Gas Well Rental Sale of Property, etc. 3, Other Miscellaneous Revenue 5, , Insurance 86, , Tax Anticipation Loan 500, , Women s Rehabilitation Center 50, , Capital Reserve 25, Operational Reserve 125, TOTAL REVENUE $9,227, $8,495,

20 COUNTY EXPENDITURES BUDGET BUDGET ACTUAL Commissioners 403, , Solicitor 62, , Information Technology 117, , County Property 368, , Voter Registration 42, , Elections 135, , Assessment 165, , Mapping/GIS 137, , Treasurer 132, , Tax Collectors 103, , Tax Claim Bureau 147, , Auditors 142, , Planning 75, , Register & Recorder 212, , Gunzburger Building 232, , /EMA Building 14, , Courthouse 60, , Modulars 30, , Security Guards 41, , EMA/Maintenance Storage Building 2, , Sheriff 268, , Coroner 54, , Prothonotary/Clerk of Courts 212, , Domestic Relations 248, , Public Defender 190, , District Attorney 345, , Law Library 29, , Courts 228, , DJ Annette Easton, , , DJ Kari McCleaft, , , DJ Delores Weiss, , , Adult Probation 517, , Juvenile Probation 161, , County Jail 1,415, ,325, Human Services 525, , ATA 27, , Community Economic Development 35, , Communications 179, , DES 203, , Military Affairs 34, , Employee Benefits 290, , Insurance 152, , Annual Appropriations 118, , Veterans Clinic 7, , Cooperative Extension 110, , Refunds 1, , Conservation District 45, , Reimbursements 10, , Loans 552, , Women s Rehabilitation Center 279, , Capital Projects 125, , TOTAL EXPENDITURES $9,227, $8,790,

21 TAX STATEMENT Assessed Valuation of Potter County: Real Estate 341,789, TOTAL ASSESSED VALUATION $341,789, Rate of Assessment/100% of Market Value Tax Rate: General County Purpose Mills Current Tax Levy: Real Estate 5,639, TOTAL CURRENT TAX LEVY $5,639, SINKING FUND LOAN Year of Issue: 2003 Original Amount: 85, Amount Outstanding, 12/31/ , Principal Paid During, 2016 (7,006.23) Amount Outstanding, 12/31/2016 $15, Interest Paid, 2016 $ EMA/MAINTENANCE STORAGE BUILDING LOAN Year of Issue: 2014 Original Amount: 85, Amount Outstanding, 12/31/ , Principal Paid During, 2016 (16,769.59) Amount Outstanding, 12/31/2016 $42, Interest Paid, 2016 $1,

22 LEPC FORD TRUCK LOAN Year of Issue: 2012 Original Amount: 23, Amount Outstanding, 12/31/ , Principle Paid During, 2016 (3,316.15) Amount Outstanding, 12/31/2016 $9, Interest Paid, 2016 $ HUMAN SERVICES ROOF LOAN Year of Issue: 2011 Original Amount: 150, Amount Outstanding, 12/31/ , Filing Fee Principal Paid During, 2016 (26,757.86) Filing Fee Paid (187.01) Amount Outstanding, 12/31/2016 $0.00 Interest Paid, 2016 $ TAX ANTICIPATION LOAN Year of Issue: 2016 Original Borrowing Limit Amount: 1,000, Potter County Borrowed, , Potter County Human Services Borrowed, , Principal Paid, By Potter County, 2016 (360,000.00) Principal Paid By Human Services, 2016 (440,000.00) Amount Outstanding, 12/31/2016 $0.00 Interest Paid by Potter County, , Interest Paid by Humans Services, , $10, Pay/Off Fee 2016 $

23 COUNTY REAL ESTATE TAX Townships/ Boroughs * Duplicate Additions Abatements Penalty Cash Collected Discount Returned * Total Abbott 182, , , , , Allegany 192, , , , , Austin 84, , , , Bingham 221, , , , , Clara 84, , , , , Coudersport Ward 1&2 542, , , , , Eulalia 348, , , , , Galeton Ward 1&2 188, , , , , Genesee 239, , , , , Harrison 298, , , , , Hebron 261, , , , , Hector 192, , , , , Homer 179, , , , , Keating 148, , , , , Oswayo Borough 22, , , , Oswayo Township 124, , , , , Pike 148, , , , , Pleasant Valley 42, , , , Portage 62, , , , Roulette 296, , , , , Sharon 252, , , , , Shinglehouse 153, , , , , Stewardson 73, , , , , Summit 124, , , , , Sweden 321, , , , , Sylvania 74, , , , , Ulysses Borough 113, , , , , Ulysses Township 305, , , , , West Branch 288, , , , , Wharton 144, , , , , TOTALS $5,714, $5, $88, $442, $5,715, *Difference of $ $97.95 overpayment and.20 variations in percentages when balancing. 19

24 SAULTER PRESERVE FUND Balance, 12/31/ Potter County (Appropriation) 1, Interest.93 TOTAL RECEIPTS 1, TOTAL RECEIPTS & BALANCE $2, Utilities Materials & Supplies TOTAL EXPENDITURES BALANCE, 12/31/2016 1, ACCOUNTS PAYABLE (20.00) TOTAL EXPENDITURES & BALANCE $2, SINKING FUND (2003) Balance, 12/31/ County of Potter 7, Interest.87 TOTAL RECEIPTS 7, TOTAL RECEIPTS & BALANCE $8, Principle 7, Interest TOTAL EXPENDITURES 7, BALANCE, 12/31/ TOTAL EXPENDITURES & BALANCE $8,

25 HOTEL EXCISE TAX FUND Balance, 12/31/ Deposits 72, Interest TOTAL RECEIPTS 72, TOTAL RECEIPTS & BALANCE $73, County of Potter 1, Potter County Visitors Association 71, TOTAL EXPENDITURES 73, BALANCE, 12/31/2016 2, ACCOUNTS RECEIVABLE 14, ACCOUNTS PAYABLE (17,186.02) TOTAL EXPENDITURES & BALANCE $73, FARMLAND PRESERVATION/ ROLL BACK FUND Balance, 12/31/ , Potter County (Appropriation) 10, Rollback Tax 3, Interest TOTAL RECEIPTS 13, TOTAL RECEIPTS & BALANCE $76, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $76,

26 OPERATIONAL RESERVE FUND Balance, 12/31/ , Prothonotary No-Fault Divorce Fund 180, Interest TOTAL RECEIPTS 180, TOTAL RECEIPTS & BALANCE $233, General Fund Accounts Payable 0.00 TOTAL EXPENDITURES 0.00 BALANCE, 12/31/ , ACCOUNTS RECEIVABLE 55, TOTAL EXPENDITURES & BALANCE $233, NORTH FORK DAM FUND Balance, 12/31/ Appropriation 8, Interest 1.43 TOTAL RECEIPTS 8, TOTAL RECEIPTS & BALANCE $8, Contracted Services 5, Utilities Materials & Supplies 1, TOTAL EXPENDITURES 7, BALANCE, 12/31/2016 1, ACCOUNTS PAYABLE (22.00) TOTAL EXPENDITURES & BALANCE $8,

27 CAPITAL PROJECTS FUND Balance, 12/31/ , Capital Improvements Fund 125, Interest TOTAL RECEIPTS 125, TOTAL RECEIPTS & BALANCE $255, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $255, COMMUNITY DEVELOPMENT BLOCK GRANT ENTITLEMENT FUND Balance, 12/31/ Deposits (Federal) 99, TOTAL RECEIPTS 99, TOTAL RECEIPTS & BALANCE $99, Potter County Redevelopment Authority 20, SEDA-COG 81, TOTAL EXPENDITURES 102, BALANCE, 12/31/ ACCOUNTS PAYABLE (3,200.00) TOTAL EXPENDITURES & BALANCE $99,

28 VICTIMS OF JUVENILE OFFENDERS FUND Balance, 12/31/2015 5, Appropriations 10, Commonwealth of PA 1, Interest 2.98 TOTAL RECEIPTS 11, TOTAL RECEIPTS & BALANCE $17, Contracted Services 15, TOTAL EXPENDITURES 15, BALANCE, 12/31/ , ACCOUNTS PAYABLE (7,930.65) DUE COUNTY (1,557.99) TOTAL EXPENDITURES & BALANCE $17, JUVENILE ACCOUNTABILITY BG FUND Balance, 12/31/2015 (7,196.57) Potter County Appropriation 11, Interest.86 TOTAL RECEIPTS 11, TOTAL RECEIPTS & BALANCE $3, Salary 2, TOTAL EXPENDITURES 2, BALANCE, 12/31/2016 1, TOTAL EXPENDITURES & BALANCE $3,

29 RIGHTS AND SERVICE ACT FUND Balance, 12/31/2015 7, Commonwealth of PA 29, Fees 3, Interest 5.60 TOTAL RECEIPTS 32, TOTAL RECEIPTS & BALANCE $40, Benefits 3, Contracted Services 15, Postage Conference & Training Travel TOTAL EXPENDITURES 21, BALANCE, 12/31/ , ACCOUNTS RECEIVABLE 13, ACCOUNTS PAYABLE (5,528.81) DUE COUNTY (24.72) TOTAL EXPENDITURES & BALANCE $40,

30 COUNTY OFFENDER SUPERVISION FUND Balance, 12/31/ , Clerk of Court Fees 21, Interest TOTAL RECEIPTS 21, TOTAL RECEIPTS & BALANCE $84, Equipment Purchases 38, Materials & Supplies Potter County Commissioners 10, TOTAL EXPENDITURES 48, BALANCE, 12/31/ , ACCOUNTS RECEIVABLE 1, TOTAL EXPENDITURES & BALANCE $84, JUVENILE RESTITUTION FUND Balance, 12/31/ , Deposits Interest TOTAL RECEIPTS TOTAL RECEIPTS & BALANCE $17, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/ , ACCOUNTS RECEIVABLE TOTAL EXPENDITURES & BALANCE $17,

31 GAS WELL- HIGHWAY BRIDGE IMPROVEMENT FUND Balance, 12/31/ , Commonwealth of PA 52, Interest TOTAL RECEIPTS 52, TOTAL RECEIPTS & BALANCE $92, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/ , ACCOUNTS RECEIVABLE 12, TOTAL EXPENDITURES & BALANCE $92, GAS WELL IMPACT-CAPITAL RESERVE FUND Balance, 12/31/ , Commonwealth of PA (Gas Well) 190, Commonwealth of PA (Greenways) 25, Interest TOTAL RECEIPTS 215, TOTAL RECEIPTS & BALANCE $818, Community Economic Development 20, Fund 70, Keymark, IMR 6, PC Education Council 25, Judicial Services 100, Capital Projects 100, Greenways- Recreation Improvements 9, TOTAL EXPENDITURES 330, BALANCE, 12/31/2016 GAS WELL IMPACT FEE 377, BALANCE, 12/31/2016 GREENWAYS 110, TOTAL EXPENDITURES & BALANCE $818,

32 C0UNTY LIQUID FUELS FUND Balance, 12/31/ , Commonwealth of PA 68, Interest TOTAL RECEIPTS 68, TOTAL RECEIPTS & BALANCE $128, Apportioned to Boroughs 10, Apportioned to Townships 62, Potter County Commissioners 4, TOTAL EXPENDITURES 78, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $128, TOTAL UNPAID ENCUMBRANCES: $31, TOTAL UNENCUMBERED BALANCE: $17, COUNTY IMPROVEMENT FUND Balance, 12/31/2015 1, Recorder Fees 6, Interest 5.24 TOTAL RECEIPTS 6, TOTAL RECEIPTS & BALANCE $8, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/2016 7, ACCOUNTS RECEIVABLE TOTAL EXPENDITURES & BALANCE $8,

33 VICTIM IMPACT PANEL FUND Balance, 12/31/ , Fees 4, TOTAL RECEIPTS 4, TOTAL RECEIPTS & BALANCE $14, Conference & Training TOTAL EXPENDITURES BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $14, EMPLOYEE WELLNESS INITIATIVE FUND Balance, 12/31/2015 2, Interest 2.15 TOTAL RECEIPTS 2.15 TOTAL RECEIPTS & BALANCE $2, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/2016 2, TOTAL BALANCE & EXPENDITURES $2,

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35 POTTER COUNTY EMPLOYEE S RETIREMENT FUND 2016 FINANCIAL REPORT STATEMENT OF CHANGES IN PLAN NET ASSETS FOR THE YEAR ENDING DECEMBER 31, 2016 Total Assets (cost value)-january 1, 2016 $12,637, ADDITIONS Member contributions (incl. /Mbr. Share of milit./l.a.) 450, Member purchase of County share of milit. /l.a County contributions 241, Investment Income: Interest 139, Dividends 166, Realized capital gain/losses 231, Net accrued interest/other (991.08) Miscellaneous 525, TOTAL ADDITIONS +$1,753, DEDUCTIONS Member contributions refunded 48, Retirement allowances paid (includes C-O-L and accum. deduct. w/d under Opt. 4) 1,022, Death benefits 236, Administrative expenses 17, Investment expenses 90, Miscellaneous 435, TOTAL DEDUCTIONS -$1,850, NET INCREASE $ (97,208.21) Total Assets (cost value) December 31, 2016 $12,540, Unrealized appreciation/depreciation 2,749, Total Assets (market value) December 31, 2016 $15,290, *STATEMENT PRODUCED FROM UN-AUDITED WELLS FARGO AND AUDITED COUNTY- HELD RETIREMENT FUND. 31

36 STATEMENT OF PLAN ASSETS AND LIABILITIES - AS OF DECEMBER 31, 2016 ASSETS COST VALUE MARKET VALUE Cash and Short-Term Investments $ 1,177, $ 1,182, Receivables 34, , Investments: U.S. Government Obligations 1,155, ,145, Corporate Bonds 1,592, ,569, Preferred Stock Common Stock 5,309, ,024, International Stock Equity Mutual Funds 1,398, ,471, Fixed Income Mutual Funds Real Estate Miscellaneous 1,873, ,862, TOTAL ASSETS DECEMBER 31, 2016 $ 12,540,688.99* $ 15,290,339.43* *These figures must balance with the year-end figures on the bottom of previous page. Individual member accounts: (include interest that was credited for all refunds, deaths, and retirements that occurred in 2016). $ 440, Authorized rate of interest to be credited to Member Accounts in 2016: 5.5% 32

37 EMERGENCY REPONSE HAZARDOUS MATERIAL FUND Balance, 12/31/ , Commonwealth of PA 27, Interest 2.32 Reimbursements 11, Chemical & Planning Fees 4, Other Revenues 16, TOTAL RECEIPTS 60, TOTAL RECEIPTS & BALANCE $71, Truck Principle 3, Interest Conference & Training 21, Equipment Maintenance 2, Materials & Supplies/Other 18, Telephone 1, Travel/Fuel 3, Insurance 4, Contracted Services TOTAL EXPENDITURES 55, BALANCE, 12/31/ ACCOUNTS RECEIVABLE 17, ACCOUNTS PAYABLE (3,248.71) PREPAIDS 1, TOTAL EXPENDITURES & BALANCE $71,

38 911 WIRELESS FUND Balance, 12/31/ , Commonwealth of PA 607, Telephone Companies 4, Gas-Well Impact Fees 70, Potter County Advance Payment 17, Interest TOTAL RECEIPTS 699, TOTAL RECEIPTS & BALANCE $841, Dispatching Fees/On-Call Pay/Miscellaneous 227, Conference & Training Telephone Companies/Systems 22, Contracted Services 535, Office Expenditures 1, TOTAL EXPENDITURES 788, BALANCE, 12/31/ , ACCOUNTS RECEIVABLE 151, ACCOUNTS PAYABLE (109,244.97) PREPAID EXPENSE TOTAL EXPENDITURES & BALANCE $841,

39 DES BUILDING IMPROVEMENT FUND Balance, 12/31/2015 2, Interest 3.32 TOTAL RECEIPTS 3.32 TOTAL RECEIPTS & BALANCE $2, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/2016 2, TOTAL EXPENDITURES & BALANCE $2, CITIZENS CORP GRANT FUND Balance, 12/31/2015 (171.73) Deposit TOTAL RECEIPTS TOTAL RECEIPTS & BALANCE $3.27 Potter County Commissioners 3.27 TOTAL EXPENDITURES 3.27 BALANCE, 12/31/ TOTAL EXPENDITURES & BALANCE $3.27 This account has been closed. 35

40 PHARE GRANT FUND Balance, 12/31/ , Commonwealth of PA 30, Interest TOTAL RECEIPTS 30, TOTAL RECEIPTS & BALANCE $93, Northern Tier Community Action 78, TOTAL EXPENDITURES 78, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $93, TRIPLE DIVIDE WATER MONITORING FUND Balance, 12/31/ Deposits 100, Interest TOTAL RECEIPTS 100, TOTAL RECEIPTS & BALANCE $100, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $100,

41 REGISTER & RECORDER FUND Balance, 12/31/2015 7, Deposits 797, Commissions 21, TOTAL RECEIPTS 819, TOTAL RECEIPTS & BALANCE $827, PA Dept. Rev - Rec. of Deeds Writ Tax/JCS Fee 80, PA Dept. Rev - Reg. of Wills Probate/JCS Fee 2, Commonwealth of PA Recorder of Deeds 127, Register of Wills 26, Potter County Commissioners (Cubicle Rent) 18, Recorder of Deeds Improvement Fund 9, Potter County Improvement Fund 6, PA State Transfer Tax 15, Bank Charges/Returned Deposits Schools: Austin 10, Coudersport 123, Galeton 45, Keystone Northern Potter 59, Oswayo Valley 18, Port Allegany 7, Boroughs & Townships: Abbott Township 2, Allegany Township 5, Austin Borough 1, Bingham Township 8, Clara Township 2, Coudersport Borough 21, Eulalia Township 24, Galeton Borough 5, Genesee Township 6, Harrison Township 15, Hebron Township 8, Hector Township 1, Homer Township 9, Keating Township 2, Oswayo Borough Oswayo Township 3, Pike Township 9, Pleasant Valley Township Portage Township 2, Roulette Township 6, Sharon Township 8, Shinglehouse Borough 3,

42 REGISTER & RECORDER (continued) Stewardson Township Summit Township 25, Sweden Township 29, Sylvania Township 1, Ulysses Borough 4, Ulysses Township 22, West Branch Township 27, Wharton Township 2, TOTAL EXPENDITURES 819, BALANCE, 12/31/ , ESCROW BALANCE, 12/31/2016 7, ACCOUNTS RECEIVABLE 1, ACCOUNTS PAYABLE (141,129.38) TOTAL EXPENDITURES & BALANCE $827, RECORDER OF DEEDS IMPROVEMENT FUND Balance, 12/31/ , Recorder Fees 9, Interest 6.56 TOTAL RECEIPTS 9, TOTAL RECEIPTS & BALANCE $20, Contracted Services 14, Service Fee TOTAL EXPENDITURES 14, BALANCE, 12/31/2016 5, ACCOUNTS RECEIVEABLE 1, TOTAL EXPENDITURES & BALANCE $20,

43 SPECIALTY COURTS FUND Balance, 12/31/ , Commonwealth of PA 15, County Program Fee 1, Administrative Costs 4, Interest TOTAL RECEIPTS 20, TOTAL RECEIPTS & BALANCE $34, Salaries 11, Contracted Services 3, Materials & Supplies Travel TOTAL EXPENDITURES 15, BALANCE, 12/31/ , ACCOUNTS RECEIVABLE 3, ACCOUNTS PAYABLE (542.00) DUE COUNTY (1,134.43) TOTAL EXPENDITURES & BALANCE $34, PROTHONOTARY ORPHANS COURT ADOPTION COUNSELING FUND Balance, 12/31/ Interest.35 TOTAL RECEIPTS.35 TOTAL RECEIPTS & BALANCE $ TOTAL EXPENDITURES 0.00 BALANCE, 12/31/ TOTAL EXPENDITURES & BALANCE $

44 DIVORCE FUND Balance, 12/31/ , Prothonotary No Fault 264, Interest TOTAL RECEIPTS 264, TOTAL RECEIPTS & BALANCE $322, Salaries & Benefits 92, Operational Reserve Fund 125, Materials & Supplies 4, TOTAL EXPENDITURES 222, BALANCE, 12/31/ , ACCOUNTS RECEIVABLE 16, ACCOUNTS PAYABLE (22,536.28) TOTAL EXPENDITURES & BALANCE $322, CLERK OF COURTS BAIL FUND Balance, 12/31/ , Deposits 28, TOTAL RECEIPTS 28, TOTAL RECEIPTS & BALANCE $50, County of Potter 26, Refunds 19, TOTAL EXPENDITURES 45, BALANCE, 12/31/2016 4, TOTAL EXPENDITURES & BALANCE $50,

45 PROTHONOTARY FUND Balance, 12/31/2015 1, Deposits 621, TOTAL RECEIPTS 621, TOTAL RECEIPTS & BALANCE $622, Act Advertising Automation 34, County of Potter (Civil) 23, Divorce Filings 264, Orphans Court 5, PA Department of Revenue 281, Potter County Sheriff Mediation/Psychological 9, Bank Charges/Returned Checks TOTAL EXPENDITURES 619, BALANCE, 12/31/ , ACCOUNTS PAYABLE (38,446.96) TOTAL EXPENDITURES & BALANCE $622,

46 CLERK OF COURTS CRIMINAL FUND Balance, 12/31/ , Deposits 358, Void Checks TOTAL RECEIPTS 358, TOTAL RECEIPTS & BALANCE $373, County of Potter 138, PA Dept. of Revenue 109, Potter County District Attorney 1, Potter County Probation 21, Potter County Prothonotary 2, Potter County Treasurer 1, Restitutions/Refunds 59, Substance Abuse Fund 5, Lab Fees 9, PSP Vice Unit Specialty Court 3, Victim Service Fee 3, Drug Court 1, Boroughs & Townships: Austin Borough Coudersport Borough 1, Galeton Borough 3, Shinglehouse Borough 1, Harrison Township Genesee Township Ulysses Borough Oswayo Township Oswayo Borough Roulette Township Sweden Township Sharon Township West Branch Township Oswayo Valley School District Returns/Deposits Adjustments Bank Charge TOTAL EXPENDITURES 368, BALANCE, 12/31/ , ACCOUNTS PAYABLE (25,736.08) TOTAL EXPENDITURES & BALANCE $373,

47 CLERK OF COURTS CRIMINAL AUTOMATION FUND Balance, 12/31/ , Clerk of Court Fees 1, Interest TOTAL RECEIPTS 1, TOTAL RECEIPTS & BALANCE $14, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/ , ACCOUNTS RECEIVABLE TOTAL EXPENDITURES & BALANCE $14, PROTHONOTARY CIVIL AUTOMATION FUND Balance, 12/31/ , Interest Prothonotary Fees 31, TOTAL RECEIPTS 31, TOTAL RECEIPTS & BALANCE $62, Salaries & Benefits 18, Office Supplies 2, Contracted Services (Infocon) 27, TOTAL EXPENDITURES 48, BALANCE, 12/31/ , ACCOUNTS RECEIVABLE 1, ACCOUNTS PAYABLE (2,457.16) TOTAL EXPENDITURES & BALANCE $62,

48 SHERIFF S GENERAL FUND (C&N) Balance, 12/31/2015 6, Pistol Sale/Raffle 13, Refund 4.80 Transfer from Supervision Fund 8, Transfer from Validation Fund 1, Transfer from Surcharge Fund 1, TOTAL RECEIPTS 25, TOTAL RECEIPTS & BALANCE $32, Commonwealth of PA 9, TOTAL EXPENDITURES 9, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $32, SHERIFF SPECIAL SURCHARGE FUND Balance, 12/31/2015 2, Deposits 2, Interest 3.21 TOTAL RECEIPTS 2, TOTAL RECEIPTS & BALANCE $5, Transfer to Sheriff s General Fund (C&N) 1, TOTAL EXPENDITURES 1, BALANCE, 12/31/2016 3, TOTAL EXPENDITURES & BALANCE $5,

49 SHERIFF GENERAL FUND (JVB) Balance, 12/31/ , Deposits 173, TOTAL RECEIPTS 173, TOTAL RECEIPTS & BALANCE $185, Advertising 17, General Fund 42, Firearms Validation Prothonotary Recorder of Deeds Refunds to Attorneys 15, Sheriff s (Deputize) 3, Surcharge 3, Tax Claim 65, Sheriff Sale Utilities 1, Postage Boroughs & Townships: Coudersport Borough 10, Galeton Borough 9, Roulette Township 1, Ulysses Township TOTAL EXPENDITURES 174, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $185, FIREARMS VALIDATION FUND Balance, 12/31/ Deposits 1, Interest.49 TOTAL RECEIPTS 1, TOTAL RECEIPTS & BALANCE $1, Transfer to Checking 1, Bank Fees TOTAL EXPENDITURES 1, BALANCE, 12/31/ TOTAL EXPENDITURES & BALANCE $1,

50 JAIL FUND Balance, 12/31/ , Deposits 104, TOTAL RECEIPTS 104, TOTAL RECEIPTS & BALANCE $115, Cost Recovery 44, Human Services Drug Scan Equipment/Supplies 15, Inmate Medical Oasis Management Systems, Inc. 21, Potter County Probation 3, Prothonotary Return of Inmate Funds & Personal 19, Room & Board 9, Training Victim Impact Panel Bank Fees/Returned Deposits TOTAL EXPENDITURES 116, BALANCE, 12/31/2016 3, ACCOUNTS PAYABLE (3,887.32) TOTAL EXPENDITURES & BALANCE $115, INMATE FUND Balance, 12/31/ , Deposits 5, Interest TOTAL RECEIPTS 5, TOTAL RECEIPTS & BALANCE $45, Transfer to Jail Fund 2, TOTAL EXPENDITURES 2, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $45,

51 IV-D DOMESTIC RELATIONS FUND Balance, 12/31/ , Commonwealth of PA (Reimbursements) 161, Fees 3, Incentive 23, Interest TOTAL RECEIPTS 189, TOTAL RECEIPTS & BALANCE $248, County of Potter 170, Tom Walrath 3, TOTAL EXPENDITURES 173, BALANCE, 12/31/ , ACCOUNTS RECEIVABLE 55, ACCOUNTS PAYABLE (33,234.00) TOTAL EXPENDITURES & BALANCE $248,

52 DOMESTIC RELATIONS PATERNITY FUND Balance, 12/31/2015 5, LabCorp 8.00 Motion for Continuance PASCDU Child Support 2, Petition to Modify Fees Certified Copies Appeal Fees Reopen/Reconsideration Fees TOTAL RECEIPTS 4, TOTAL RECEIPTS & BALANCE $9, DNA Diagnostics Center Potter County Domestic IVD Fees 3, TOTAL EXPENDITURES 4, BALANCE, 12/31/2016 5, ACCOUNTS PAYABLE (214.81) TOTAL EXPENDITURES & BALANCE $9, DOMESTIC RELATIONS PETTY CASH FUND Balance, 12/31/ Deposits TOTAL RECEIPTS TOTAL RECEIPTS & BALANCE $1, Domestic Relations Association of PA Dues Postage/Supplies Publications TOTAL EXPENDITURES BALANCE, 12/31/ TOTAL EXPENDITURES & BALANCE $1,

53 DISTRICT ATTORNEY DRUG INVESTIGATION FUND Balance, 12/31/2015 1, Deposits Interest.96 TOTAL RECEIPTS TOTAL RECEIPTS & BALANCE $1, Transfer to Checking TOTAL EXPENDITURES BALANCE, 12/31/2016 1, TOTAL EXPENDITURES & BALANCE $1, DISTRICT ATTORNEY SPECIAL INVESTIGATION FUND Balance, 12/31/ Deposits TOTAL RECEIPTS TOTAL RECEIPTS & BALANCE $ Education & Training Equipment Bank Charge TOTAL EXPENDITURES BALANCE, 12/31/ TOTAL EXPENDITURES & BALANCE $

54 SUBSTANCE ABUSE FUND Balance, 12/31/2015 7, Deposits 5, Interest 9.40 TOTAL RECEIPTS 5, TOTAL RECEIPTS & BALANCE $12, Potter County Drug & Alcohol Program 4, TOTAL EXPENDITURES 4, BALANCE, 12/31/2016 7, ACCOUNTS RECEIVABLE TOTAL EXPENDITURES & BALANCE $12, TOBACCO COMPLIANCE PROGRAM FUND Balance, 12/31/2015 7, Interest 9.13 TOTAL RECEIPTS 9.13 TOTAL RECEIPTS & BALANCE $7, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/2016 7, TOTAL EXPENDITURES & BALANCE $7,

55 TAX CLAIM BUREAU CONVENIENCE FUND Balance, 12/31/ Transfer from Hi-Fi Account 1,854, Void Checks TOTAL RECEIPTS 1,854, TOTAL RECEIPTS & BALANCE $1,854, Interest Received to County of Potter Prior Years Taxes to County of Potter 427, Commission on Road/School/Fees 196, Farmland Rollback 3, Schools Districts: Austin 103, Coudersport 309, Galeton 139, Keystone Central 4, Northern Potter 164, Oswayo Valley 196, Port Allegany 90, Boroughs & Townships: Abbott Township 1, Allegany Township 5, Austin Borough 15, Bingham Township 4, Clara Township 3, Coudersport Borough 51, Eulalia Township Galeton Borough 45, Genesee Township 5, Harrison Township 5, Hebron Township 4, Hector Township 2, Keating Township 1, Oswayo Borough 2, Oswayo Township 2, Pike Township 1, Pleasant Valley Township Portage Township Roulette Township 12, Sharon Township 12, Shinglehouse Borough 12, Stewardson Township Summit Township

56 TAX CLAIM BUREAU CONVENIENCE FUND (continued) Sweden Township 5, Sylvania Township Ulysses Borough 6, Ulysses Township 6, West Branch Township 1, Wharton Township Other Potter County Register & Recorder 1, Potter County Tax Claim 5, Refunds 1, TOTAL EXPENDITURES 1,854, BALANCE, 12/31/ ACCOUNTS RECEIVABLE 4.73 ACCOUNTS PAYABLE (4.73) TOTAL EXPENDITURES & BALANCE $1,854, TAX CLAIM BUREAU HI-FI FUND Balance, 12/31/ Deposits 1,866, Interest TOTAL RECEIPTS 1,867, TOTAL RECEIPTS & BALANCE $1,867, Transferred to Convenience Account 1,854, Returned Deposits 8, TOTAL EXPENDITURES 1,863, BALANCE, 12/31/ , ACCOUNTS PAYABLE (101,196.97) TOTAL EXPENDITURES & BALANCE $1,867,

57 CONSERVATION DISTRICT GENERAL FUND Balance, 12/31/2015 3, Transfers from Savings 407, Void Checks/Refunds TOTAL RECEIPTS 407, TOTAL RECEIPTS & BALANCE $410, Salaries & Benefits: Administration 8, Ch Bay 36, DGR 41, Nutrient Management 16, Employer s Share of Retirement 4, Employer s Share of FICA 15, Employer s Share UC 1, Health Insurance 18, IRA startup/overpayment (Payroll) CDFAP/UCGWF 79, Watershed 18, Other Administrative/Director 8, Bay Fund GG Headwaters 4, Dirt & Gravel 23, Vehicle/Maintenance/Fuel 4, Envirothon 1, Mini Grants/Other Projects/E &S 102/105 19, DGK Ins. & Bonds 6, Telephone/Internet 1, Publications & Advertising 2, Rent/Storage Rent 12, Scholarships/Awards/Exhibits 3, Seed Sales/Sales Tax 1, Watershed Grant 1, Fees/Dues 2, Education/Training/Travel 12, Farmland/Fish & Boat 46, Petty Cash/Office (Equip & Supplies)/Bank Fees 12, TOTAL EXPENDITURES 407, BALANCE, 12/31/2016 2, TOTAL EXPENDITURES & BALANCE $410,

58 CONSERVATION DISTRICT SPECIAL FUND Balance, 12/31/ , Deposits 393, Interest Potter County (Appropriation) 45, TOTAL RECEIPTS 438, TOTAL RECEIPTS & BALANCE $555, Transfer to General Fund 407, TOTAL EXPENDITURES 407, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $555, CONSERVATION DISTRICT FARMLAND PRESERVATION BOARD FUND Balance, 12/31/2015 1, Deposit 8.00 Interest 1.03 TOTAL RECEIPTS 9.03 TOTAL RECEIPTS & BALANCE $1, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/2016 1, TOTAL EXPENDITURES & BALANCE $1,

59 CONSERVATION DISTRICT PETTY CASH FUND Balance, 12/31/ Deposits TOTAL RECEIPTS TOTAL RECEIPTS & BALANCE $ Postage Supplies/Miscellaneous Training Supplies TOTAL EXPENDITURES BALANCE, 12/31/ TOTAL EXPENDITURES & BALANCE $ CONSERVATION DISTRICT 6 TO 12 MONTH JUMBO C/D# MATURITY 3/14/2017 Balance, , Interest, Balance, 12/31/2016 $152,

60 COOPERATIVE EXTENSION FUND Balance, 12/31/ , County of Potter 110, Deposits Interest TOTAL RECEIPTS 111, TOTAL RECEIPTS & BALANCE $187, Insurance 1, Personnel 57, Publications/Demonstrations Office Supplies/Leases 4, Program Operations 7, Staff Travel 13, Equipment 6, Utilities 3, TOTAL EXPENDITURES 94, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $187,

61 MAGISTERIAL DISTRICT JUDGE ANNETTE EASTON GENERAL FUND Balance, 12/31/ Deposits 198, Interest Void Checks Credit Adjustment.10 TOTAL RECEIPTS 198, TOTAL RECEIPTS & BALANCE $199, County of Potter 25, MJ-IOTA Restitutions/Refunds 29, Server Fee 1, State of PA 128, Returned Deposits Fines & Civil Awards: Austin Borough Coudersport Borough 5, Eulalia Township Summit Township Keating Township 3.20 Portage Township Sweden Township 5, Wharton Township Austin School Coudersport School TOTAL EXPENDITURES 198, BALANCE, 12/31/2016 4, ACCOUNTS PAYABLE (3,073.78) TOTAL EXPENDITURES & BALANCE $199,

62 MAGISTERIAL DISTIRCT JUDGE ANNETTE EASTON PETTY CASH FUND Balance, 12/31/ Deposits 1, TOTAL RECEIPTS 1, TOTAL RECEIPTS & BALANCE $1, Postage 1, TOTAL EXPENDITURES 1, BALANCE, 12/31/ ACCOUNTS RECEIVABLE TOTAL EXPENDITURES & BALANCE $1,

63 MAGISTERIAL DISTRICT JUDGE DELORES WEISS GENERAL FUND Balance, 12/31/ Deposits 183, Interest 1.62 Void Checks TOTAL RECEIPTS 183, TOTAL RECEIPTS & BALANCE $184, County of Potter 25, MJ-IOTA 1.90 Restitutions/Refunds 5, Server Fee 1, State of PA 141, Fines & Civil Awards: Abbott Township Galeton Borough 6, Ulysses Borough Bingham Township Harrison Township Hector Township Pike Township Ulysses Township West Branch Township 1, Northern Potter School Galeton School Returned Deposits TOTAL EXPENDITURES 184, BALANCE, 12/31/2016 2, ACCOUNTS PAYABLE (2,967.60) TOTAL EXPENDITURES & BALANCE $184,

64 MAGISTERIAL DISTRICT JUDGE DELORES WEISS PETTY CASH FUND Balance, 12/31/ Correction Deposits 1, TOTAL RECEIPTS 2, TOTAL RECEIPTS & BALANCE $2, Postage 1, Supplies TOTAL EXPENDITURES 1, BALANCE, 12/31/ ACCOUNTS RECEIVABLE TOTAL EXPENDITURES & BALANCE $2,

65 MAGISTERIAL DISTRICT JUDGE KARI McCLEAFT GENERAL FUND Balance, 12/31/ Deposits 112, Interest.41 Void Checks TOTAL RECEIPTS 112, TOTAL RECEIPTS & BALANCE $113, County of Potter 15, MJ-IOTA.65 Restitutions/Refunds 2, Server Fees 2, State of PA 86, Bank Service Fees Deposit Adjustments Fines & Civil Awards: Austin Borough Coudersport Borough Oswayo Borough Shinglehouse Borough 1, Allegany Township 2.52 Clara Township 4.56 Genesee Township Hebron Township Oswayo Township Pleasant Valley Township Roulette Township 2, Sharon Township Oswayo Valley School TOTAL EXPENDITURES 113, BALANCE, 12/31/2016 2, ACCOUNTS PAYABLE (1,426.26) TOTAL EXPENDITURES & BALANCE $113,

66 MAGISTERIAL DISTRICT JUDGE KARI McCLEAFT PETTY CASH FUND Balance, 12/31/ Deposits 1, TOTAL RECEIPTS 1, TOTAL RECEIPTS & BALANCE $1, Garbage/Supplies Postage TOTAL EXPENDITURES 1, BALANCE, 12/31/ TOTAL EXPENDITURES & BALANCE $1,

67 HUMAN SERVICES GENERAL & PAYROLL FUND Balance, 12/31/2015 (793,803.15) Transfer from Investor Savings to General Fund 7,268, Transfer to Payroll Account 47, Interest Void Checks TOTAL RECEIPTS 7,316, TOTAL RECEIPTS & BALANCE $6,522, Salaries & Benefits: Salaries 2,040, Western PA Teamsters 561, Employer s Share of FICA/Medicare 156, Life Insurance 1, Potter County Employee s Retirement Fund 99, Unemployment Compensation (CCAP) 35, Insurance (PCORP) 5, Workmen s Compensation (PCOMP) 18, Programs: Aging 506, Administrative 68, Children & Youth 557, Coordinated Services 147, Drug & Alcohol 222, Mental Health 832, Intellectual Disabilities (MR) 523, Medical Assistance Transportation Program (MA) 130, Other County of Potter (TA Loan) 440, County of Potter (Interest on TA Loan) 5, County of Potter (Roof Loan) 25, County of Potter (Maintenance) 36, Commonwealth of PA (Return of Funds) 176, Utilities 37, US Treasury (Unclaimed Property) Direct Deposit Service Fees/Bank Charge County of Potter (Deposits in Error) 7, TOTAL EXPENDITURES 6,634, BALANCE, GENERAL FUND, 12/31/2016 5, BALANCE, PAYROLL ACCOUNT, 12/31/ ACCOUNTS PAYABLE (117,149.32) ACCOUNTS RECEIVABLE PREPAIDS TOTAL EXPENDITURES & BALANCES $6,522,

68 HUMAN SERVICES INVESTORS SAVINGS FUND Balance, 12/31/ , Deposits 1,485, Early Intervention 317, Drug & Alcohol 382, Food Program 26, Intellectual Disabilities 719, Mental Health 1,278, Potter County Appropriations 688, Potter County (TA Loan) 440, MATP 553, Children & Youth 1,421, Interest TOTAL RECEIPTS 7,313, TOTAL RECEIPTS & BALANCE $7,329, Transfer to General Fund 7,268, Transfer to Payroll Account 47, TOTAL EXPENDITURES 7,315, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $7,329,

69 HUMAN SERVICES MENTAL HEALTH FUND Balance, 12/31/ Deposits 1,312, Interest TOTAL RECEIPTS 1,312, TOTAL RECEIPTS & BALANCE $1,313, Transfer to Investor Savings 1,278, TOTAL EXPENDITURES 1,278, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $1,313, HUMAN SERVICES FOOD PROGRAM FUND Balance, 12/31/ Deposits 36, Interest 6.09 TOTAL RECEIPTS 37, TOTAL RECEIPTS & BALANCE $37, Transfer to Investor Savings 26, TOTAL EXPENDITURES 26, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $37,

70 HUMAN SERVICES EARLY INTERVENTION FUND Balance, 12/31/ Deposits 355, Interest TOTAL RECEIPTS 355, TOTAL RECEIPTS & BALANCE $355, Transfer to Investor Savings 317, TOTAL EXPENDITURES 317, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $355, HUMAN SERVICES INTELLECTUAL DISABILITIES FUND Balance, 12/31/ Deposits 773, Interest TOTAL RECEIPTS 773, TOTAL RECEIPTS & BALANCE $773, Transfer to Investor Savings 719, TOTAL EXPENDITURES 719, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $773,

71 HUMAN SERVICES DRUG & ALCOHOL FUND Balance, 12/31/ Deposits 394, Interest TOTAL RECEIPTS 394, TOTAL RECEIPTS & BALANCE $395, Transfer to Investor Savings 382, TOTAL EXPENDITURES 382, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $395, HUMAN SERVICES MEDICAL ASSISTANCE TRANSPORTATION PROGRAM FUND Balance, 12/31/ Deposits 630, Interest TOTAL RECEIPTS 630, TOTAL RECEIPTS & BALANCE $631, Transfer to Investor Savings 553, TOTAL EXPENDITURES 553, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $631,

72 HUMAN SERVICES AGING FUND Balance, 12/31/ , Deposits 110, Interest TOTAL RECEIPTS 110, TOTAL RECEIPTS & BALANCE $121, TOTAL EXPENDITURES 0.00 BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $121, HUMAN SERVICES TRANSPORTATION FUND Balance, 12/31/2015 4, Deposits 24, Interest 3.36 Void checks TOTAL RECEIPTS 25, TOTAL RECEIPTS & BALANCE $29, Area Agency on Aging 1, Medical Assistance Transportation Program 22, TOTAL EXPENDITURES 24, BALANCE, 12/31/2016 5, TOTAL EXPENDITURES & BALANCE $29,

73 HUMAN SERVICES CHILDREN & YOUTH FUND Balance, 12/31/ Deposits 1,496, Interest TOTAL RECEIPTS 1,496, TOTAL RECEIPTS & BALANCE $1,497, Transfer to Investors 1,421, TOTAL EXPENDITURES 1,421, BALANCE, 12/31/ , TOTAL EXPENDITURES & BALANCE $1,497, HUMAN SERVICES PETTY CASH FUND Balance, 12/31/ Deposits TOTAL RECEIPTS TOTAL RECEIPTS & BALANCE $ Children & Youth Coordinated Services Human Services Mental Health TOTAL EXPENDITURES BALANCE, 12/31/ TOTAL EXPENDITURES & BALANCE $

74 AUDITIORS FINDINGS & OPINIONS FINDINGS: Cash balances agree with bank statements. Revenue receipts agree with deposits and bank statements. Invoices approved satisfactory against General Ledger. Several gas cards were purchased with no verification as to who received them. There must be an itemized log with recipient s signature for proper internal controls and tax purposes. Monies deposited in the Operational Reserve Fund were transferred to the General Fund without a resolution. According to Section (c) of the County Code the Commissioners may at any time, by resolution, make appropriations from the Operating Reserve Fund for the following purposes only: OPINIONS: Inventory should be kept in each department. Suggest through computer program. 70

75 We, the undersigned, duly elected Auditors, do hereby certify that the foregoing report has been prepared from the known and available original books and have audited, adjusted and settled the accounts of the County of Potter. We have carefully examined all accounts and declare them to be a complete and correct statement of the financial transactions and conditions of said County to the best of our knowledge, information and belief, for the year of Respectfully Submitted, BOARD OF POTTER COUNTY AUDITORS Jeanette E. Stuckey, Chairman Pauline A. Kleintop Michele L. Gledhill 71