Purpose of Audit

The purpose of our audit was to examine the claims auditing process for the period June 1, 2012 through November 30, 2013.

Background

The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. General fund expenditures for the 2012-13 fiscal year totaled approximately $3.1 million.

Key Findings

• Claims were lacking requisitions or written purchase order requests.
• Claims abstracts and Board minutes do not demonstrate that claims are audited by the Board.
• Claims were paid for services without a written contract or agreement between the service providers and the Village.

Key Recommendations

• Ensure that department heads use the purchase order request form and attach documentation as required by Village policy.
• Conduct a deliberate and thorough audit of all claims prior to payment.
• Ensure that valid contracts or agreements are in place for all claims paid, where necessary.