Audit Objective

Determine whether the Board provided adequate oversight of financial operations.

Key Findings

The Board did not:

• Audit private fund claims and did not approve other claims before payment.
• Provide adequate oversight of private funds.
• Adopt sufficient financial and IT policies.

Key Recommendations

• Audit all claims, including private funds claims, before payment.
• Adopt additional financial and IT policies and review and revise the bylaws and policies.
• Ensure the Board receives sufficient financial information, including details of private funds.

Library officials agreed with our recommendations and indicated they planned to initiate corrective action