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Audit Objective

Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported collections accurately and in a timely manner.

Key Findings

The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were at a greater risk of being lost or misappropriated.

• The Clerk did not accurately record all real property tax collections, and the Clerk deposited some collections and fees months after they were received.
• As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s double payment received ($1,465), and a portion of Clerk fees collected ($1,075) were not remitted or refunded to the appropriate parties.
• The Board did not conduct the required annual audit of the Clerk’s records and reports.

Key Recommendations

• Record all real property tax collections and Clerk fees accurately and in a timely manner.
• Deposit all collections within the required timeframes.
• Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes.
• Conduct an annual audit of the Clerk’s records and reports.

Town officials generally agreed with our findings and recommendations and indicated they will take corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter.