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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.