[read complete report – pdf]

Audit Objective

Determine whether the Town of Johnsburg (Town) officials effectively managed the billing of water charges.

Key Findings

Town officials did not effectively manage the North Creek Water District’s (District) billing of water charges. The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to. Officials did not:

• Ensure services provided by the contractor were billed to the customers.
• Identify and bill all new water customers.
• Ensure all water rates were Board-adopted and accurately charged to customers.
• Perform an annual audit of the Water Clerk’s (Clerk’s) records.

Key Recommendations

• Establish procedures to accurately bill for water charges to maximize District revenues.
• Ensure new water customers are added to the Town’s records and billed for services.
• Ensure all water rates are Board-adopted and accurately charged to customers.
• Perform an annual audit of the Clerk’s records.

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