Purpose of Audit

The purpose of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through November 30, 2014.

Background

The Village of Nelliston is located in the Town of Palatine, Montgomery County, and has a population of approximately 600. The Village is governed by an elected three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $464,000.

Key Findings

• The Board did not establish policies and procedures or implement sufficient controls over leave accruals and payroll timekeeping.
• Time cards for DPW employees showed the month and year but not the actual days that employees worked.

Key Recommendations

• Adopt comprehensive written payroll timekeeping and leave time accrual policies and procedures.
• Ensure that timekeeping records for the DPW employees contain detail information of the dates of the days worked.