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Audit Objective

Determine whether the Board ensured that receipts were deposited and disbursements were for proper Village purposes.

Key Findings

• The Board did not provide adequate oversight of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records.
• Employees were not always paid at Board-approved rates. All nine hourly employees were underpaid by a total of $2,800.

Key Recommendations

• Perform or provide for an annual audit of the Clerk- Treasurer’s records.
• Ensure employees are paid at Board-approved rates.

Village officials agreed with our recommendations and indicated they planned to take corrective action.