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Audit Objective

Determine whether Recycling Center (Center) cash collections were adequately supported, recorded and remitted timely and intact (in the same form and amount as received).

Key Findings

• Cash receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk.
• Center cash collection records were inadequate and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered receipts were missing from the receipt books.

Key Recommendations

• Ensure that cash collections are remitted to the Clerk timely and intact.
• Ensure that cash collections are properly receipted, documented and accounted for.

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