Audit Objective 

Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims prior to payment. 

Key Findings 

The Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 claims totaling $207,884 had one or more exceptions. 

• 46 claims totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate supporting documentation. This increased the risk that claims could have been paid for inappropriate purposes. 
• 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the Board without evidence that competition was sought. Competition or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 on these purchases. 
• The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private organization. 

Recommendations 

The audit report includes six recommendations, which if implemented, will improve the Town’s claims audit process. 

Town Officials agreed with our recommendations and have indicated they plan to initiate corrective action.