Purpose of Audit
The purpose of our audit was to review the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016.
The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from the Board of Regents of the New York State Education System in 1969, is governed by an appointed seven-member Board of Trustees. The Library directly paid expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015.
- The Board did not audit and approve claims prior to payment.
- The Board did not adopt a written claims audit policy.
- The Board President pre-signs blank checks and does not review the claims for which checks are written.
- Conduct a deliberate and thorough audit of claims prior to payment and ensure that the Secretary documents the approval of claims in the Board minutes.
- Adopt a comprehensive written claims audit policy.
- Ensure that checks are signed only after the Board’s audit and approval of claims for payment and discontinue s