Audit Objective 

Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections.

Key Findings 

Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. Officials also did not establish adequate cash collection controls. As a result, we could not confirm that all collections received were deposited.

• Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. 
• Of the 463 Recreation Department fees reviewed totaling $56,262, 176 were not in accordance with the fee structure used.
• Of the 177 payments made with cash or check, 42 were not deposited in a timely manner. 
• Department collection activities were not properly recorded or reviewed, and records were not always maintained, which limited accountability. In addition, users could delete records from the financial system, and employee collection activities were not properly segregated. 
• Employees were allowed personal use of Town rentals at no charge, resulting in a loss of collectible Town revenues. 

Key Recommendations 

• Ensure fees are charged according to Board-approved fee schedules and deposited timely. 
• Segregate key functions of cash collection, recording and depositing. Review collection activities to ensure accountability and cash is safeguarded. 
• Restrict users’ access to delete records in the financial system and from creating rentals for themselves. 

Town officials generally agreed with our findings and indicated they have begun to initiate corrective action.