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Audit Objective

Determine whether Town Clerk and departmental collections were properly accounted for and deposited.

Key Findings

• The Clerk did not deposit collections totaling $100,496 in a timely manner.
• The Golf Director did not provide adequate oversight of golf course collections.
• The Park Manager did not ensure employees remitted collections at the end of activities.

Key Recommendations

• The Clerk should deposit all collections in a timely manner.
• The Golf Director should review entries in the point-of-sale system and reconcile cash collections to green fees, golf certificates and pre-paid vouchers.
• The Park Manager should ensure collections are placed in a bank night drop box or in a secure location at the Town Hall after each session.

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