SHP Training was not provided to all employees and any Board members.

The Town Clerk/Tax Collector (Clerk) did not properly record, deposit, remit or report collections.

SHP Training was provided to employees and elected officials.

The claims auditor did not ensure claims were adequately supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board.

The Clerk accurately recorded, deposited and remitted the collections we reviewed. However, the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did not prepare monthly bank reconciliations and accountability analyses by preparing a list of liabilities and comparing it to reconciled bank balances and money on hand.

The Board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly approved, accounted for and for a School-related purpose. Without adequate oversight, the Board and officials cannot ensure that all disbursements were made as authorized or for an appropriate school purpose. The Board and officials did not implement adequate disbursement procedures.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and authorized by the Board.

SHP Training was provided to employees and elected officials.

SHP Training was not provided to employees and elected officials.

Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were received, and/or determine whether the purchases were for appropriate Company purposes.

SHP Training was provided to employees and elected officials.

SHP Training was provided to employees and elected officials.

District officials did not always procure goods and services according to policy requirements or maintain adequate supporting documentation for the purchases. This increased the risk that the District may have overpaid for goods and services and appear to have used favoritism.

SHP Training was not provided to all employees and elected officials.

SHP Training was provided to employees and elected officials.

SHP Training was not provided to all employees and elected officials.

The Supervisor's accounting records were not complete, accurate or up-to-date. As a result, transparency to the public and other stakeholders and the Board's ability to monitor financial operations were diminished

SHP Training was provided to employees and elected officials.