Department of Institutions, Central Office, Report On Audit 1975

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The Department feels that most of these fixed assets were acquired with State monies.
-15- - 2 - Balance Sheet - All Funds - Pages 2 and 3 Comment: The Department was unable to verify the figures shown on the auditors' Balance Sheet, therefore the Balance Sheet presented in the audit has been reconstructed to reconcile with the SBAS General Ledger at June 30, 1975 and to include the Agency Fund which is not recorded on the SBAS, but for which detailed records are maintained by the Department. (
...See Balance Sheet - next page.) -16- - 3 - Revolving Fund Cash Agency Fund Cash Cash in Treasury Resources Available for Payment of FY75 Support Expenditures & Withdrawals Accounts Receivable - Dishonored Checks Inter-Entity Loan Receivable Expense Advances to Employees Other Advances CENTRAL OFFICE ALL FUNDS BALANCE SHEirr JUNE 30, 197 '3 GENERAL FUND GRANT CLEARANCE FUND REVOLVING FUND AGENCY FUND^ $ 500.00^ $ 3,796.47 $ 1,250.08 $ 8,798.83 135,161.78 114.00 2,400.00 108.11 255.00 $138,538.89 $3,796.47 $1,250.08 $8,798.83 Accrued Support Expenditures Accrued Withdrawals^ Due to Youth Reserved for Revolving Fund Reserved for Account Receivables Dishonored Checks Reserved for Inter-Entity Loan Receivable Reserved for Expense Advances to Employees Reserved for Other Advances Fund Balance $124,872.68 500.00 114.00 2,400.00 108.11 255.00 10,289.10 $138,538.89 $3,695.19 82.25 101.28 $3,796.47 1,167.83 $1,250.08 8,798.83 -0- $8,798.83 Balance per check book as of June 30, 1975 is $159.20.

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