Purpose of Audit

The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through January 19, 2017.

Background

The Genesee County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, improvement of water quality, preservation of wildlife habitat and management of soil erosion. The District is governed by a five-member Board of Directors appointed by the Genesee County Legislature. During 2016, District revenues totaled $947,000 and expenditures totaled nearly $403,000.

Key Findings

• The Board adopted written cash receipts and disbursements policies in January 2017, but no written policies or procedures were in place during our audit period.
• The Board did not audit or review individual claims prior to payment.

Key Recommendations

• Review and update the cash disbursements policy to include a comprehensive claims audit process.
• Conduct a deliberate and thorough audit of all claims.