Advantage Rent A Car
PORT OF SEATTLE- ADVANTAGE RENT-A-CAR INDEPENDENT ACCOUNTANTS' REPORTON AGREED-UPON PROCEDURES RELATING TO ADVANTAGE RENT-A-CAR AGREEMENT FOR TIETWO TWELVE-MONTH PEIUODS ENDED OCTOBER 31,2006 AND 2005 BRANCH, RICHARDS & CO., P.S. lncorpornredin 1972 CertXedPublic Accountants 155 NE 100thSt.. Suite410 Fax (206) 729-3498 Seattle, WA 98125 Phone (206) 729-0114 (206) 024-4723 INDEPENDENT ACCOUNTANTS'REPORT ON AGREED-UPON PROCEDURES October 30, 2008 To: Applicable Management of Port of Seattle We have performed procedures requested by you with respect to the calculation and payment of concessionable revenue and audit requirements included in the Rental Car Lease and Concession Agreement (t'he Agreement) dated November 1, 2004 between the Port of Seattle (POS) and Advantage Rent-A-Car for the two twelve month periods ended October 31, 2006 and 2005. This report is solely for your information and is not to be used for any other purpose. It is intended to assist POS in evaluating compliance with the lease requirements. This agreed-upon procedures engagement was performed in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. Following is a listing of the procedures that we performed with respect to the above noted lease periods and the results and conclusions we formed as a result of such procedures. General Description of Procedures Performed The majority of our fieldwork was performed with the assistance of Advantage Rent-A-Car's accounting personnel in San Antonio, Texas. Advantage operates a rental system known as Magic. Upon the arrival of a customer at Sea-Tac airport, an agent creates a rental contract in the system, prints it and is then signed by the customer. The contract flows into the Daily Business Report (DBR) for the day. At the end of each day the DBR is uploaded into the general ledger system, called Platinum. At month end, the DBR to GL report is run from the general ledger (See Exhibit A for a sample of this report) and the Airport Revenue Report (ARR) (See Exhibit B for a sample of this report) is run from the Magic rental system. These monthly reports are reconciled. The Concession Fee Reporting Form for the Port of Seattle is prepared from the ARR. We obtained the Concession Fee Reporting Form and the ARR for all of the months included in the two twelve-month periods ended October 31,2006 and 2005. Following is a listing of procedures performed during this engagement. 1. Detailed sample selections from the 2005 and 2006 Daily Business Report (DBR) - We selected a total sample size of 20 individual rental agreements for each of the months of February '05, SeptemberYO5,January '06 and October '06, which totaled 80 rental agreements, plus an additional five rental agreements in October '06for additional analysis. We analyzed the revenue collected on each agreement and agreed supporting information per the agreements to the postings in the DBR, which flowed into the account totals in the DBR for the day. 2. Daily DBR to monthly DBR to GL report - The Daily DBR totals flow into the monthly DBR to GL report. We agreed the daily DBR'totalsinto the monthly DBR to GL report for selected days without exception. 3. Monthly DBR to GL report reconciliation to the monthly Airport Revenue Report (ARR)- The monthly ARR is generated from the Magic rental system and is used to prepare the Concession Fee Reporting Form sent to the Port, Because of the real time nature of Advantage's Magicrental system, timing differences exist between the reported revenue on ARR and the revenue reported in the monthly DBR to GL report. Advantage reconciled the four months selected for detail testing, February '05, September'O5,January '06 and October '06, to within immaterial amounts. 4. Monthly ARR to Concession Pee Reporting Form - The monthly ARR shows revenue totals by account; Time and Mileage, Additional Drivers, Equipment, Insurance (PACIPECIMDP), Drop Fees, Damage Waiver, Fueling Charges, and Recovery Fee. It also breaks out revenue based on airport customer and non-airport customers. For the two twelve month periods ended October 31, 2006 and 2005, we agreed totals in the ARR to the amounts reported to the Port in the Concession Fee Reporting Form. The Agreement defines Gross Revenue as to what must be included and what is excluded from concessionable revenue. Based on that 'efinition, we reviewed all revenue sources and deductions to determine whether Advantage was properly including or excluding all appropriate revenue. The following are descrzptionsof the findings resulting from this analysisand that we have included in our Schedule ofFindings at the end of the report. We noted that reported Gross Revenue for the twelve months ended October 31,2006 was understated by $84,784. Based on our testing and discussions with Advantage, a number of reporting errors in different months combined for the total reporting error. The largest occurred in July 2006, when airport recovery fees of $83,725 were omitted from the revenues reported in the Concession Fee Reporting Form and are shown in the Schedule of Findings following this report. We also noted that CFC and airport recovery fees were reported as one amount in February, March and April 2006. Based on the Agreement CFC revenues are not concessionable. Reported revenues resulted in an overstatement of gross revenue for the twelve months ended October 31, 2006 by a total of $115,619 and are shown in the Schedule of Findings following this report. 5. Testing for Contract Compliance Items - Contract compliance items of the Agreement that we tested included Article 5.1 Concession ~ees;5.2.4Recovery of Percentage Fee; 5.2.2 Annual Report and 5.25 Customer Facility Charges (CFC). The following are the results of our compliance testing. Concession Fee and Recovery of Percentage Fee - We agreed the total monthly Concessionable Revenue for each month of the twelve-month periods ended October 31, 2006 and November 2004 per the Airport Revenue Report to the monthly concession payments received by the Port of Seattle. We were able to verifj, that amounts paid were ten percent of total concessionable revenue per the Airport Revenue Report for the months that concessionable revenues exceeded the monthly minimum guarantee. In the months that concession revenue did not exceed the monthly minimum guarantee amount we noted that Advantage paid the minimum guarantee. Airport Customer- Based on the definition of Airport Customer in the Agreement, "Airport Customer" shall mean: (i) any person who comes to the Airport by any means of transportation and enters into a motor vehicle rental agreement with Concessionaireat Concessionaire'sRental Car Concession;and (ii) any person who flies into the Airport and within twelve (12) hours thereafter, enters into a motor vehicle rental agreement with Concessionaire at any of Concessionaire'srental car operations located within a three (3) mile radius of the Airport's boundary line. The following are excluded from the definition of "Airport Customer": (i) any person who flies into the Airport and enters into a motor vehicle rental agreement with Concessionaire at any of Concessionaire'srental car operations located outside a three (3) mile radius fi-omthe Arport'sboundary line, (ii) any person who flies into the Arrport and enters into a motor vehicle rental agreement with Concessionaire at any of Concessionaire's rentalcar operations located inside a three (3) mile radius of the Airport'sboundary line if the rental is more than twelve (12) hours after flying into the Airport; and (iii) any person who does not arrive through the Airport and enters into a motor vehicle rental agreement with Concessionaire at any of Concessionaire's rental caroperations outside the Airport's boundaryline. We noted that the monthly ARR breaks out revenue based on airport customer and nonairport customers. Based on discussions with Advantage personnel, customers are asked for ID for verification of a local address if they did not fly into the airport. This procedure is to veriQ that they are non-airport customers whether they rent from the airport or the off-airport location. The Agreement states that an Airport Customer is: "any person who comes to the Airport by any means of transportation and enters into a motor vehicle rental agreement with Concessionaire at Concessionaire's RentalCar Concession." As such, revenues fiom reported non-airport customers who entered into a rental agreement at the airport need to be included in concessionable revenue. We reviewed a report fiom Advantage that shows all non-airport rental agreements for each month and is sorted by computer terminal location. We agreed the report total to the monthly ARR to within an immaterial amount. We totaled the revenue fiom the airport computer terminals, which totals $145,468for the twelve months ended October 2005 and $52,540 for the twelve months ended October 2006. This additional revenue is shown in the Schedule of Findings following this report. Annual Report - Based on the Agreement, "Concessionaire shall submit, for the approval of the Port, an "Annual Report" for each Agreement year during the Term of this Agreement. Such Annual Report shall be submitted no later than ninety (90) calendar days following the last day of each Agreement Year. Concessionaire shall bear the entire cost of preparing and providing such reports. The Annual Report shall be prepared by Concessionaire and signed by its chief financial officer, or their designee, attesting to the amounts shown. The Annual Report shall also be audited by an independent certified public accounting firm in accordance with generally accepted auditing standards ("GAAS"), with a copy of the independent certified public accounting firm's audit report sent to the Port stating that in its professional opinion, based on the audit, the Concession Fees paid by the Concessionaire during the previous Agreement Year were properly calculated and paid in accordance with the terms and conditions of the Agreement ." Based on disczlssions with management and our review we noted that Advantage did not have an audit for the twelve months ended October 31, 2005. We did review the audit for the twelve months ended Octoher 31, 2006, the reports were not dated within the 90 calender days as required by the agreement;as such Advantage was not in compliance with the requirements of the Agreement for both periods under audit. Customer Facility Charge - The Port required Advantage to collect a Customer Facility Charge (CFC) of $4/day on all vehicle rental transactions originating at the Airport, starting February 2006. For the rental agreements selected in the month of October '06, we selected closed rental agreement from the DBR. Based on our review of the rental agreements, we were able to verifj, that Advantage is charging its customers the accurate CFC. We were also able to verifj, that total CFC's in the months from February 2006 to October 2006 per the Advantage general ledger total was paid to the Port of Seattle. It appears that CFC'sare being collected andpaid to the Port as required in the Agreement. Concll~sion Based upon our detailed testing, rental agreement revenue per supporting rental agreements is being captured by the system's summary reports used to report revenue. The discrepancies resulting from our testing and explained above relate more to isolated reporting errors, accounting oversight and misunderstanding of the definition of an airport customer. Included on the next page is a Schedule of Findings that quantifies the revenue items we have added or deducted to total concessionable revenue. For the twelve months ended October 3 1, 2005, unreported revenue totaled $145,468. For the twelve months ended October 31, 2006 unreported revenue totaled $21,705. This is additional revenue that we believe is concessionable per terms of the Agreement. These additional revenues result in $14,547 of additional concession rent for the twelve months ended October 3 1, 2005 and $2,170 of additional concession rent for the twelve months ended October 31 2006, due to the POS. Because the above described procedures were not sufficient to constitute an audit made in accordance with generally accepted auditing standards, we do not express an opinion on the overall financial position of Advantage Rent-A-Car. We were not engaged to and did not conduct an examination, the objective of which would be the expression of an opinion on financial balances or compliance of the audited parties with contract requirements. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for your informationand use by applicable Port of Seattle employees and is not intended and should not be used by anyone other than these specified parties. Sincerely, Certified Public Accountants Seattle, Washington Advantage Rent-A-Car SCHEDULE OF FINDINGS FOR THE TWELVE MONTHS ENDED OCTOBER 31,2005 Nov-04 Dec-04 Jan-05 Feb-05 Mar-05 Apr-05 May-05 Jun-05 Jul-05 Aug-05 Sep-05 Oct-05 Total Advantage Reported Gross Revenue 331,979, 360,339 244,838 289,227 304,306 323,088 373,846 451,507 747:146 695,532 516,091 399,710 5,037,609 FINDINGS: ADD Local Renter Revenue Total Additions Audited Gross Revenues 338,746 372,787 256,304 296,472 312,176 331,433 390,380 472,428 768,039 713,128 525,570 404,132 5,181,595 ConcessionFee Payable - 10% 33,875 37,279 25,630 29,647 31,218 33,143 39,038 47,243 76,804 71,313 52,557 40,413 518,159 Less Concession Fee Reported (33,198) (36,034) (24,484) (28,923) (30,431) (32,309) (37,385) (45,151) (74,715) (69,553) (51,609) (39,971) (503,761) Add'l Concession Payable S 677 S 1,245 % 1,147 $ 725 $ 787 S 835 S 1,653 $ 2,092 S 2,089 S 1,760 % 948 S 442 $ 14,399 Advantage Rent-A-Car SCHEDULE OF FINDINGS FOR THE TWELVE MONTHS ENDED OCTOBER 31,2006 Nov-05 Dec-05 Jan-06 Feb-06 Mar-06 Apr-06 May46 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Total Advantage Reported Gross Revenue % 338,123 % 378,493 % 331,567 $368,423 S 490,644 % 510,746 $453,706 6 535,616 $757,668 f 935,675 5 528,349 $429,558 $6,058,567 FINDINGS: ADD Local Renter Revenue 4,092 5,293 2,667 2,110 2,998 1,654 2,553 5,884 12,337 8,359 1,485 2,575 52,007 Recoveryfee 788 43 83,725 (1,151) (474) 1,853 84,784 Concession Fees on CFC (30,340) (40,148) (45,132) (1 15,619) Total Additions 4,092 5,293 2,667 (28,230) (37,150) (43,478) 3,341 5,927 96,062 7,208 1,011 4,428 21,172 Audited Gross Revenues Concession Fee Payable - 10% 34,221 38,379 33,423 34,019 45,349 46,727 45,705 54,154 85,373 94,288 52,936 43,399 607,974 Less Concession Fee Reported (33,812) (37,849) (33,157) (36,842) (49,064) (51,075) (45,371) (53,562) (75,767) (93,568) (52,835) (42,956) (605.857) Add'lConcession&CFCPayable S 409 S 529 S 267 S (2,823) S (3,715) S (4.348) S 334 S 593 S 9,606 S 721 S 101 S 443 S 2,117 EXHIBIT A DAILY BUSINESS REPORT TO GL q L,/'p,'f y< ! .'. . ; ,4 1 q (' ..L.. .,#' (;: , ' -' , ' LJ i., Run Date: 11/04/06 DBR Post Listing Page: **** Run Time: 07:43:09 Center: 391 10/20/06 10 Audit # CF # Account GR Debit Credit Company PTT .------ ------- --- 77.00 0.00 RLC AXR 8.55 0.00 RLC AXR 15.83 0.00 RLC AXR 0.00 101.38 RLC AXR 190.10 0.00 RLC AXR 159.92 0.00 RLC AXR 38.88 0.00 RLC AXR 32.00 0.00 RLC AXR 71.95 0.00 RLC AXR 0.00 492.85 RLC AXR 30.44 0.00 RLC DSR 4.00 0.00 RLC DSR 3.83 0.00 RLC DSR 8.00 0.00 RLC DSR 7.08 0.00 RLC DSR 0.00 53.35 RLC DSR 42.58 0.00 RLC MCR 4.73 0.00 RLC MCR 4.00 0.00 RLC MCR 8.75 0.00 RLC MCR Center: 391 10/20/06 10 Audit # CF # Account GR Debit Credit Company PTT ------------- ------------- ---*----- -- ------------- ------------- --------__ Account GR Debit Credit Company --------- -- ------------- --- .----- Summary Line ---> 1041-0100 2 594.23 RLC Summary Line ---> 1041-0100 3 3,3 1 1 -85 RLC Summary Line ---> 23 10-0100 0 12.31 RLC Summary Line ---> 23 1 1-8391 0 0.00 RLC Summary Line ---> 4 110-8391 0 0.00 RLC Summary Line ---> 41 1 5-839 1 0 292.98 RLC Summary Line ---> 4120-8391 0 0.00 RLC Summary Line ---> 4.128-8391 0 0.00 RLC Sum~naryLine ---> 4130-8391 0 0.00 RLC Summary Line ---> 4131-8391 0 0.00 RLC Summary Line ---> 4 133-839 1 0 0.00 RLC Summary Line ---> 4134-8391 0 0.00 RLC Summary Line ---> 4190-839 1 0 300.00 RLC Summary Line ---> 4200-8391 0 0.00 RLC Summary Line ---> 4201-339 1 0 12.00 RLC Summary Line ---> 42 16-339 1 0 0.00 RLC Summary Line ---> 4304-8391 0 0.00 RLC Summal-y Line ---> 4400-839 1 0 59.90 RLC Summary Line ---> 6542-3391 0 6.66 RLC Run Date: DBR Dis tribution Tc GL Repo rt Run Time: for 1012006 Doucumen t # : Date Comp Account GP Debits Credits Center Shift 10119106 RLC 6542-3391 0 269.44 2.22 391 10/20/06 RLC 2310-0100 0 6.58 3399.82 391 10120106 RLC 2310-0100 0 409.2 12.31 39 1 10/20/06 RLC 2311-8391 0 0 1620 391 10/20/06 RLC 231 1-8391 0 164 0 391 10120/06 RLC 4 105-8391 0 0 14.88 251 10/20/06 RLC 4110-8391 0 0 15 391 10/20/06 RLC 4 110-8391 0 15 0 391 10/20/06 RLC 4115-8391 0 0 2708.06 391 10/20/06 RLC 4115-8391 0 362.92 292.98 391 10/20/06 RLC 4120-8391 0 0 1465.54 391 10120/06 RLC 4 120-8391 0 528.3 0 391 10/20106 RLC 41 28-8391 0 54.2 6150.84 391 10120/06 RLC 4 128-8391 0 416.15 0 391 10/20/06 RLC 4 130-8391 0 100 0 251 10/20/06 RLC 4 130-8391 0 0 200 391 10/20/06 RLC 4130-8391 0 25 0 391 10120/06 RLC 4131-8391 0 0 245 391 10120106 RLC 4131-8391 0 45 0 391 10120/06 RLC 4 1 33-839 1 0 0 987.91 391 10120106 RLC 4133-8391 0 65 0 391 10/20/06 RLC 4 1 34-839 1 0 15 0 391 10120106 RLC 4135-8391 0 0 240 39 1 10/20/06 RLC 4190-8391 0 0 2400 391 10/20106 RLC 41 90-8391 0 1200 300 391 10/20/06 RLC 4200-839 1 0 84.95 0 251 10120106 RLC 4200-8391 0 0 2677.57 391 10/20/06 RLC 4200-8391 0 396.79 0 391 10/20106 RLC 4201-3391 0 0 446 391 10120/06 RLC 4201-3391 0 36 12 391 10/20/06 RLC 4216-3391 0 59.75 0 251 10/20/06 RLC 4216-3391 0 0 572.6 391 10/20106 RLC 4216-3391 0 131.45 0 391 10/20/06 RLC 4300-839 1 0 0 34.75 391 10/20106 RLC 4304-839 1 0 0 83.4 39 1 10/20/06 RLC 4304-839 1 0 20.85 0 39 1 10120106 RLC 4400-839 1 0 0 999.12 391 10/20/06 RLC 4400-8391 0 236.19 59.9 391 10120106 RLC 5568-839 1 0 0 4 391 10/20/06 RLC 6542-3391 0 27.18 0 251 10120106 RLC 6542-3391 0 0 1679.38 391 10/20/06 RLC 6542-3391 0 223.08 6.66 391 10/20/06 RLC 8082-8391 0 0 635 391 DBR to GL report &t.,"Y) t*p')*Lr"' J Run D ate: DBR Dis tribution To GL Repo rt (Sum Run T ime: for 10/2 6 Document # : Comp Account Debits Credits Net RLC 231 0-0100 12,075.47 98,889.97 (86,814.50) RLC 41 90-0100 RLC 231 1-8391 5,057.32 46,813.32 (41,756.00) RLC 41 05-8391 183.62 472.46 (288.84) RLC 41 10-8391 950.00 1,810.00 (860.00) RLC 41 15-8391 17,571.66 128,452.28 (1 10,880.62) RLC 41 20-8391 16,154.73 85,449.00 (69,294.27) RLC 4125-8391 274.04 1,960.35 (1,686.31) RLC 41 28-8391 11,965.76 1 17,777.55 (105,811.79) RLC 41 30-8391 1,590.00 7,906.95 (6,316.95) RLC 41 31 -8391 51 0.00 4,235.00 (3,725.00) RLC 41 33-8391 4,689.18 27,298.11 (22,608.93) RLC 41 34-8391 140.00 750.00 (61 0.00) RLC 41 35-8391 445.00 4,455.00 (4,010.00) RLC 41 60-8391 7.50 30.00 (22.50) RLC 41 65-8391 120.00 876.08 (756.08) RLC 41 70-8391 330.00 602.11 (272.11) RLC 41 75-8391 3,696.00 7,392.00 (3,696.00) RLC 4178-8391 361 -51 (361.51) RLC 41 83-8391 120.00 (1 20.00) RLC 41 90-3391 408.24 408.24 RLC 41 90-8391 45,093.65 39,510.01 5,583.64 RLC 4200-8391 12,688.48 67,188.35 (54,499.87) RLC 4201 -3391 1,584.66 10,014.66 (8,430.00) RLC 421 0-8391 113.94 (1 13.94) RLC 421 6-3391 3,750.79 19,770.72 (1 6,019.93) RLC 4300-8391 97.30 41 7.00 (319.70) RLC 4304-8391 1,064.25 3,675.35 (2,611.I0) RLC 4330-3391 159.80 (159.80) RLC 4400-8391 2,886.23 20,168.58 (1 7,282.35) RLC 4500-8391 14.24 54.24 (40.00) RLC 5568-8391 6.50 97.50 (9 1 .OO) RLC 6542-3391 6,464.40 50,081.67 (43,617.27) RLC 8082-8391 1,890.75 4,962.57 (3,071.82) Company Total 151,709.77 751,866.08 (600,156.31) Total GL Revenue 600,156.31 Less: Non - Airport 45,164.91 Other Taxes 41,776.00 Damages 1,945.93 Sales Tax Reconciled GL Revenue Balance 431,645.59 EXHIBIT B AIRPORT REVENUE REPORT CCO d rTaxCD arwgcs ?uc1 ;ales Tax r 151 Total ncal Cente? 311 RIIDEIITIFIUJ OP ' 6 H A1rport Rcvcnue Report Page 8 10/01/06 to 10/11/06 6 /-7 ,-"I >LL-..? )Ion .Ai:porc A1rporc rddl Fees 2.00 25734.55 :qu Lpnenc 32.00 20952.00 IAC 0.00 173.75 'EC 0.00 2205 .OO IDP/UM 47.80 9029.20 brop Fcco 0.00 1600.00 ,OW 81.96 47858.12 ./P Fcco 3G. 05 41880.13 cher Taxes 21.00 16972.99 ,amages 52 .OO ZSOG .50 'uel 0.00 16570.11 ales Tax 114.24 79171.69 'cntcr 31 1 TOCJ~ ncal Center 391 Ql I DEIITI F I ED OP L M .ddl Fees :quipmcnt .hC . ,EC fiP/WI . -7.': LbYt/ ,.r Fees chei- Taxoo //- u1-1 alco Tax cntcr 3 9 )Total ntal Ccntcr GO1 NIDENTIFlED OP & M ddl Fees qi~iprncnt AC EC D?/Ul'l rop Feee OH /P Fccs ente? 6 0 1Total hirporc Rc*:cr;;:c: RepcJrr 10/01/OG t3 :;/31/36 I:on.Ai rport A i q x r r EXHIBIT C CONCESSION FEE REPORTING FORM CONCESSION FEE REPORTING FORM: Location: ADVANTAGE RENT-A-CAF Seattle #391 Port of Seattle P.O. BOX 34249-1249 Seattle, WA 98124 Dear Sir or Madam: This is a report of our gross revenue as defined by our concession contract for the month ending October-06 CALCULATION OF TOTAL GROSS REVENUES Time and Mileage Intercity RevenueIDrop Fees Tour/Promotional Fes Received lnsurance ( PAI/PEC/PAE/ESP, Etc. Additinoal Drivers LDWICDW Supplemental Liability lnsurance Foreign Vehicle Income Fueling Charges Change of Equipment Cell Phones Child Seat Age Dlfferentlal Special Equipment (ski racks, etc ) Customer/Business Rebates GPS Equipment Transportation Charges Late Fees Office Services or Fees Recovery Fees Retail sales of Vehicle from Airport Other Revenue ( please specify ) sales taxes, damages Less Exclusions ( All Authorized Exclusions Listed ) Sales Tax $79,623.88 Other federal, state local taxes Insurance proceeds for vehicle damagelabandonment $1,945.93 Revenue from wholesale transfer of vehicles $0.00 Non-revenue rental to employees $0.00 Other government fees $0.00 Total Gross Revenues $429,557.89 CALCULATION OF PERCENTAGE FEES DUE: Total Gross Revenues Percantage Fee Payable 10% Less MAG paid for the month NET AMOUNT DUE: Additional Transaction Data: Total Monthly Transactions 3,160 Total Monthly Transaction Days 10,439 Average Transaction daysnransaction 3.30 Effective 2/1/06, CFC at 4.OOltrans is to charged v.* Date: 09119/08 Signature V.Ramakrishna Printed Name
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