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Audit Objective

Determine whether the Supervisor maintained complete, accurate and timely accounting records and reports.

Key Findings

• The Supervisor did not maintain complete, accurate or timely accounting records and reports.
• The Board has not received financial reports since February 2018.
• Annual update documents (AUDs), which are the annual financial reports, have not been filed for the fiscal years ending December 31, 2017 and 2018.

Key Recommendations

• Maintain complete, accurate and timely accounting records.
• Provide accurate and timely budget-to-actual and other financial reports to the Board.
• File AUDs in a timely manner.

Town officials generally agreed with our findings and indicated they plan to initiate corrective action.