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Audit Objective

Determine whether the Town of Centerville (Town) Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections.

Key Findings

Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts or deposit or remit payments timely.

The Clerk did not:

• Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent).
• Deposit all tax collections within 24 hours as required.
• Remit real property tax collections to the Town Supervisor (Supervisor) or the County Treasurer (Treasurer) in a timely manner.

Key Recommendations

The Clerk should:

• Maintain accounting records that properly document dates of collection.
• Deposit all collections within the required timeframe or as soon as possible.
• Remit all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the required timeframe.

Town officials agreed with our findings and recommendations and indicated that they plan to take corrective action.