Purpose of Audit

The purpose of our audit was to review the Town’s water user charge activity for the period January 1, 2013 through July 9, 2014.

Background

The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $2.1 million.

Key Findings

• The Board did not adequately segregate financial duties or provide sufficient oversight of billing, collecting and recording of water payments and adjustments to customer accounts.
• Three users have administrative rights in the computerized water billing system which allow them to adjust customer accounts, even though only one is designated to record adjustments.
• There is no review or prior approval required for adjustments to be made in the system.

Key Recommendations

• Segregate the duties of billing, collecting and recording or provide for oversight when adequate segregation is not practical.
• Review user access rights and ensure that individuals are assigned only those rights needed to perform their job duties.
• Review and approve all water account adjustments.