[read complete report - pdf]

Audit Objective

Determine whether Village officials accurately billed customers for water usage and reconciled water produced to water billed.

Key Findings

• Village officials do not periodically read all customer meters to ensure customers are accurately billed.
• The Clerk-Treasurer used an inconsistent methodology for estimating water bills.
• Estimated and customer-submitted water usages used by Village officials to bill customers did not always appear to be accurate.
• 85 percent of the water produced, or 74.9 million gallons, is considered non-revenue (lost) water.

Key Recommendations

• Develop procedures to measure unmetered water usage and periodically read customer meters.
• Continue to work on identifying leaks and upgrading the Village’s water system infrastructure to help reduce the amount of non-revenue water.

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