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Audit Objective

Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner.

Key Findings

• We reviewed 356 tax payments totaling $520,000 and found they were recorded properly and deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner.
• Clerk fees were recorded accurately, properly reported and remitted. However, collections totaling more than $5,900 were not deposited in a timely manner as required.

Key Recommendations

• Record and remit all real property taxes and fees collected in a timely manner.
• Deposit all Clerk fees within the statutory deadline or sooner if practicable.

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