[read complete report - pdf]

Audit Objective

Determine whether the Fonda-Fultonville Joint Wastewater Board (Board) provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and reported and money was safeguarded.

Key Findings

The Board did not:

• Act in accordance with the inter-municipal agreement.
• Ensure that the former Chairman and former Fiscal Officer maintained adequate accounting records.
• Provide adequate oversight over financial operations.
• Approve and monitor vendor contracts.

Key Recommendations

• Operate in accordance with written agreements.
• Maintain adequate accounting records.
• Provide adequate oversight over financial operations.
• Approve and monitor vendor contracts.

Board officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.