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Audit Objective

Determine whether Recreation Department (Department) cash receipts were recorded and deposited in a timely and accurate manner.

Key Findings

The Department’s cash receipts were not always collected, recorded or deposited timely.

• The Board did not adopt written cash receipts policies. Officials did not properly segregate cash receipts duties or oversee the cash receipts function.
• Eight summer recreation registrants did not pay program fees that ranged from $80 to $130 per person totaling $640 to $1,040.
• The Co-Director’s child attended the after-school, soccer and summer recreation programs for free, without full Board consent.
• Sufficient program documentation was not maintained which precludes the Department and us from confirming all funds collected were recorded and deposited in a timely and accurate manner.

Key Recommendations

• Adopt comprehensive written cash receipts policies.
• Ensure payments are accurately recorded and deposited timely.
• Ensure all cash receipts records and supporting documentation are retained.

Town officials agreed with our findings and indicated they plan to initiate corrective action.