[read complete report - pdf]

Audit Objective

Determine whether the Board properly monitored credit card use and ensured non-payroll disbursements were adequately supported and for proper Town purposes.

Key Findings

• The Board adopted insufficient credit card and meal reimbursement policies and did not enforce the procurement policy.
• The March 2017 credit card bill included a $288 charge for the Supervisor’s personal cable bill. In May 2018, during our audit, the Supervisor reimbursed the Town for this personal credit card charge.
• The Board approved 19 vouchers totaling over $10,800 without sufficient supporting documentation. We also question the appropriateness of 31 vouchers totaling over $1,300 for food, drinks and tableware.

Key Recommendations

• The Board should update the credit card and meal reimbursement policies and enforce the procurement policy.
• The Board should require adequate documentation to support all vouchers and thoroughly review the documents to determine if purchases are appropriate prior to approving vouchers.