Determine whether the Board ensured that summer program (Program) collections were properly accounted for, receipts were properly collected, deposited timely and intact and disbursements were properly supported and audited.
- The Program Coordinator (Coordinator), who deposited receipts for the 2018 Program, did not deposit all funds intact. The Coordinator held cash to pay vendors and reimburse staff who purchased incidentals for the Program.
- Payments made to a movie theater totaling $4,730 were not documented. These payments were made in cash and no receipts were provided at the time of service.
- Establish internal controls over the Program, including written procedures for the collection of fees.
Village officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.