Purpose of Audit

The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015.

Background

The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member Board of Trustees, which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392.

Key Findings

• The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the by-laws which state that the Treasurer is in charge of all moneys.
• The Board did not provide pre-approval of the Director’s credit card purchases or ensure compliance with the procurement policy.

Key Recommendations

• Rescind the Director’s check-signing authority.
• Ensure that all credit card transactions are subject to the same purchasing policies and procedures as all other Library purchases.