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Audit Objective

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

Determine whether the Town credit cards were used for appropriate purposes.

Key Findings

The Clerk did not:

• Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner.
• Reconcile her bank account or identify errors such as duplicate tax payments received from taxpayers.
• Report or remit fees in a timely manner for 2018 and 2019.

The Board:

• Approved inappropriate or unsupported credit card charges totaling $5,759.

Key Recommendations

• Remit all collections to the appropriate parties in a timely manner.
• Enforce the Town’s credit card policy and establish a policy for meals.
• Require adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees.