Audit Objective

Determine whether the Town of Dix (Town) Supervisor ensured cash in his custody was properly collected and disbursed.

Key Findings

The former Supervisor did not ensure all cash in his custody was properly collected and disbursed. We found:

• The former Supervisor did not provide oversight of the bookkeepers, who performed all financial duties, including online banking.
• The Town Board (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking.
• In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the premium cost. There was no documentation to support she was entitled to receive these benefits.

The findings regarding the former bookkeeper were referred to outside law enforcement for review.

Key Recommendations

• Properly collect, disburse and maintain custody of all Town funds.
• Provide proper oversight of the bookkeeper.
• Adopt written policies and procedures for cash receipts and disbursements and online banking.

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