[read complete report - pdf]

Audit Objective

Determine whether the Town Clerk (Clerk) recorded, deposited, disbursed and reported all money collected timely and accurately.

Key Findings

The Clerk did not record, deposit or disburse all money timely and accurately. The Clerk did not:

• Deposit 367 collections totaling $22,586 (46 percent) within the required time frames.
• Report and remit collections timely and accurately. Collections were reported and remitted late to the Supervisor for 21 months of the 24 months we examined.
• Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an unremitted cash balance of $3,161.

The Board did not:

• Annually audit or obtain an audit of the Clerk's records and reports as required.

Key Recommendations

• Deposit all collections timely and remit collections accurately, within required time frames.
• Ensure accountability analyses are prepared monthly, whereby known liabilities are reconciled to available cash.
• Perform an adequate annual audit of, or cause an audit of, the Clerk's records and reports.

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