Purpose of Audit

The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, 2015 through September 30, 2016.

Background

The Town of Horicon is located in Warren County and has a population of approximately 1,390. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3.5 million.

Key Findings

• Town officials did not perform periodic reviews to ensure the accuracy of leave accrual balances.
• We found errors in the leave accrual records for six employees.

Key Recommendations

• Ensure that Town personnel properly calculate and deduct leave time used from employee leave accrual balances.
• Ensure that errors in the leave accrual records are corrected.