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Audit Objective

Determine whether payments Town of Attica (Town) officials made to not-for-profit organizations were for appropriate purposes and were properly approved and supported.

Key Findings

The payments Town officials made to not-for-profit organizations were not always for appropriate purposes, properly approved or supported by sufficient documentation.

Officials:

• Used public funds to make donations or impermissible gifts totaling $47,400 to various local community organizations.
• Paid nine claims totaling $30,150 before Board audit and approval.
• Did not ensure sufficient documentation was included with 16 claims totaling $52,550.

Key Recommendations

• Ensure claims are appropriate, contain sufficient supporting documentation and are audited and approved before to payment is made.

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