Determine whether Village officials ensured that salaries were paid accurately to employees.
- Did not perform an independent review of payroll activities before payment.
- Did not audit and approve the building permit fees paid to the building inspector.
- Underbudgeted the amount paid to the building inspector by an average of $45,214 (113 percent) from 2015-16 through 2017-18. As a result, the budget did not reflect realistic appropriations for the building inspector’s permit fees each year, based on recent trends.
- Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment.
- Audit and approve all payroll payments that are not based on fixed salaries or wages and review the payment arrangement for the building inspector position to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget.
Village officials agreed with our recommendations and indicated they planned to initiate corrective action.