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www.pbgv.org
Winter2015
ISaberTails
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PBGVCATreasurer’sReport
SubmittedbyPBGVCATreasurerGloriaSwaine
StatementofIncomeandExpense•Consolidated
JanuarythroughSeptember2015
StatementofFinancialPosition
AsofSept.2015
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nTucson,everyonewasonatightschedule,thetypical
timeconstraintsatthenational:committeemeetings,
grooming,walkingandbathingdogs,seminarstoattend,
tablesandtrophiestoprepare,etc.And,givenGloria’s
involvementaspartoftheshowcommittee,wefound
ourselvesunabletogetthecommitteetogetherforany
amountoftimeinTucson.Gloriawaskindenoughtohaul
everythingwithhertoTucsononthepremisewewould
hopefullyfindtimetogeteveryonetogetheratthesame
time.Butaspreviouslystated,wetried,itjustdidn’thappen.
ItwasdecidedthatonceGloriawashomeandhadclosed
outherdutiesassociatedwithnational,shewouldgiveeach
committeememberaquartertoexamine.And,shewould
sendbankstatementsandreconciliationreportstoeveryone.
OnceGloriasentoutthesedocuments,thecommittee
wereabletoreviewbankstatementsanddetailedquarterly
reports,andaskGloriaaboutanyitem(s)wequestioned.
Gloriarespondedwithexplanations,additionalcopiesof
checksortransactions,andexplainedentriesthatwere
questionedorwheretofindtheminthereports.
Findings.Findingswereminimalandreallyhadtodo
morewithunderstandingthereportsandhowitemsare
allocatedwithincategories,accountsorsubaccounts.
Therewasonecheckthatwasn’tcashedpromptly,soit
didn’tappearinthemonthorquarterwhichtheauditorwas
reviewing.Gloriaprovidedproofithadbeencashedand
whereitappearedonthestatement.JoAnnehadquestions
aboutseveralchecksandwheretheyappearedinthe
detailedaccounting.Gloriawasabletogivethatinformation.
Check5649wasquestioned.Thebankstatementshowed
itwasfor$3,850.30.Theonlyamountfoundinthereports/
systemforthatcheckwasfor$471.14,soitwasquestioned.
Gloriahadmiscodedtheentryfor$3,379.16.Bothhadtodo
withSaberTails.The$471.14wasforpostage,theother
amountfortheprintingandproductionofSaberTails.
Gloriacorrectedthecodingwhichcorrectedthediscrepancy.
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Auditof2014PBGVCAFinancials
byCommitteeChairSandyBustin.Committee:KarenClugston,JoAnneHacker,SusannahCooper.