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Audit Objective

Determine whether the Town of Decatur (Town) Board (Board) provided adequate oversight of the disbursement process.

Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports.

Key Findings

The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and timely accounting records and reports.

• The Board did not approve all claims, require adequate supporting documentation for all claims or annually audit, or provide for an audit of, the Supervisor’s records and reports.
  • The 2018 general ledger was significantly incomplete and the 2019 general ledger had several accounts misclassified.
  • The annual financial reports (known as AUDs) and tax cap forms were not filed, as required.
  • As a result, the Board was unaware that the 2019 levy significantly exceeded the cap and did not pass the required local law to override the cap.

Key Recommendations

• Ensure all claims are supported by sufficient supporting documentation.
• Annually audit the Supervisor’s records and reports.
• File AUDs and tax cap forms in a timely manner.