[read complete report - pdf]

Audit Objective

Determine whether eligible Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits were accurate.

Key Findings

• The Treasurer did not maintain separate records on leave accruals earned and used for administrative employees, or the amount of sick leave accrued and to be carried over to the next fiscal year.
• For 2018, the amounts paid by surviving spouses for their health insurance premiums were inaccurate.
• Two surviving spouses had balances outstanding totaling $1,084, and two overpaid by $553.

Key Recommendations

• Adopt procedures for the maintenance of time and accrual records, including approving and monitoring of the records.
• Establish procedures that help ensure benefit premiums are accurately calculated and payments are verified against the amount due.

Village officials generally agreed with our findings and indicated that they have taken, or planned to take, corrective action.