The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account for fees.

Town officials did not always seek competition, as required, when purchasing goods or obtaining professional services.

District officials did not establish adequate controls over information technology (IT) assets.

District officials did not effectively manage the District's financial condition. The District's financial condition declined approximately $1 million during our audit period because the Board's ability to recognize revenue shortfalls or cost overruns was hindered, which limited any potential corrective action.

District officials did not adopt a clear and comprehensive nonresident admission/tuition policy.

The Board and Authority officials did not effectively pursue and maximize the collection of parking violation tickets.

District officials could achieve cost savings

The Board did not effectively manage the Town's financial condition. As a result, it levied more taxes than necessary to sustain operations.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City&=39;s 2021 proposed budget are reasonable.

Town officials did not always use competitive methods when procuring goods and services or properly account for and monitor diesel and gasoline fuel.

With minor exceptions, District officials sought competition for professional services.

Interest earnings were not maximized.

Village officials did not establish appropriate controls over employee leave time.

The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County's proposed budget for the 2021 fiscal year are reasonable.

Based on the results of our review, we found that the significant revenue and expenditure projections in the tentative budget are reasonable. The Town's 2021 tentative budget includes a proposed tax levy of $60,177,065.

Although the Justices accurately collected, recorded and deposited fines and fees, they did not disburse or report all fines and fees in a timely and accurate manner.

The Board did not provide adequate oversight of the disbursement process and the Supervisor did not maintain complete, accurate and timely accounting records and reports.

Our review considered City officials' projections in response to the potential impact of the COVID-19 pandemic (pandemic). Based on the results of our review, we found that the significant revenue and expenditure projections in the 2021 proposed budget are reasonable. However, due to the continuous evolving circumstances caused by the pandemic, City officials should carefully monitor revenues and expenditures and make adjustments to the budget as needed throughout the year as more information becomes available.

District officials did not effectively manage financial condition.

The Board and District officials can better manage fund balance and reserves.