Purpose of Audit

The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015.

Background

The Chili Public Library is a municipal library located in the Town of Chili in Monroe County and provides services to approximately 28,600 residents. The Library is governed by a seven-member Board of Trustees that is appointed by the Town Board. The Library’s budgeted appropriations for 2015 were approximately $1.2 million.

Key Finding

• The Board did not complete a proper audit of claims from the private funds account prior to their payment.

Key Recommendation

• Audit and approve all claims prior to payment and document the approval in Board minutes.