[read complete report - pdf]

Audit Objective

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

Key Findings

• The Clerk did not deposit or remit all tax collections in a timely manner.
• The Clerk did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates.

Key Recommendations

• Deposit and remit collections in a timely manner.
• Issue and retain adequate evidence of receipt for all tax payments collected.

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