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Audit Objective

Determine whether the Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner.

Key Findings

We could not determine whether swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain adequate accounting records. While the Clerks generally recorded, deposited and reported the Clerk fees, water rents and certain recreational fees we reviewed totaling $241,136 accurately, they did not always make remittances in a timely manner.

• The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor.

Key Recommendations

• Remit collections to the Supervisor and other State agencies within the required time frames.
• Retain adequate supporting documentation and accounting records to demonstrate that all swim program fees are recorded, deposited, reported or remitted accurately.

Town officials agreed with our findings and have indicated they have initiated or plan to initiate corrective action.