The City Clerk, who functions as being the appointed Tax Collector, didn't remit assets tax collections to the City Supervisor inside a well timed manner as required by law. We uncovered that by the tip on the third 7 days of January 2017 the Clerk experienced gathered Just about $1.7 million in taxes. Nonetheless, the Clerk did not remit any tax collections into the Supervisor until eventually the fourth week of January.
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The Leisure Director, her assistants as well as lifeguards collected pool expenses but did not difficulty receipts or keep other records to adequately account for collections. On top of that, pool collections were not remitted timely to your Clerk-Treasurer. The Clerk-Treasurer didn't be sure that her personnel thoroughly issued receipts for all collections. Furthermore, the Clerk-Treasurer did not conduct every day reconciliations among collections and duplicate receipts or information managed to doc collections.
The County procured buy and public operates contracts that exceeded the competitive bidding thresholds in accordance with General Municipal Regulation as well as procured acquire and general public performs contracts that didn't exceed the competitive bidding thresholds in accordance While using the County's acquiring policy.
The Board has not set up sufficient procedures and processes governing separation payments. The calculations for separation payments created to two workforce during our audit period of time were incorrect, causing inappropriate payments totaling $one,271 For added go away accruals which were not attained. The City also paid out $seventeen,500 to a retiring staff to deal with the next yr's well being coverage rates, without having documented Board approval. Also, separation payments totaling $50,128 have been paid out from an Employee Reward Reserve in 2016, which wasn't properly recognized. Furthermore, payments for health insurance policies premiums are not approved expenditures to get paid out from such a reserve. The Board also did not create procedures and techniques governing the economic functions from the h2o and sewer districts; did not enter into inter-municipal agreements Together with the Village of Waterloo (Village) for h2o and sewer solutions offered to the City; and didn't involve standard and suitable reports from the Village to watch the economical operations from the drinking water and sewer districts.
The Supervisor didn't offer oversight from the accountants' obligations related to preserving the accounting documents. As a result, we discovered sizeable deficiencies with the Town's accounting records. From 2010 visit their website by 2016, the City didn't allocate income tax income to its aspect-town resources to remove assets tax levies in those cash prior to allocating any remaining sales tax profits to its city-huge funds.
Sizeable profits and expenditure projections in the proposed finances surface realistic. Town officials did not offer evidence which they organized dollars circulation estimates for 2018, which might have allowed them to determine if unrestricted fund harmony degrees from the water, sewer and refuse resources had been sufficient. The Common Council requires to contemplate whether the contingency appropriations are suitable if collective bargaining agreements are authorized and unanticipated retirements take place.
The town's constitution needs the Commissioner audit all promises. Nonetheless, we found that the Commissioner didn't audit promises in accordance with charter needs. Alternatively, claims were being reviewed and verified through the acquiring and finance departments at distinct phases inside the assert payment system. Because the claims processing operate was decentralized, with Just about every department keeping its very own documentation, a complete assert voucher packet wasn't kept in a single central spot.
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The Justice did not deposit, file and account for Court docket moneys accurately and in a timely method. Also, the Board didn't audit the Court's fiscal records and reports or ensure enough controls ended up in position to stop or detect fraud or abuse. Subsequently, based upon the records available to us, we located a cash scarcity of at the very least $6,073 occurred in the course of our audit test period of time, which was the ultimate a few decades visit this website of the Justice's six-year tenure. We also located that the Supervisor's monetary data were not comprehensive instead of adequately monitored.
While the Board has commonly ensured that hard cash disbursements are adequately supported, for legitimate Authority uses and thoroughly recorded, it should Increase the Authority's hard cash disbursements system in order that all factors are adequately performed. The Director, in his normal administration with the Authority's enterprise affairs, approves purchases, audits all statements (after the account clerk assembles the statements packets and prepares the abstracts) and signs checks. The Assistant Director also audits the statements and countersigns the checks.
Corporation officers have ensured that disbursements were being for the good thing about your complete Firm membership. Having said that, they've not ensured that all cash receipts ended up deposited in full. Company officers haven't recognized suitable internal controls more than income receipts. They didn't maintain adequate documentation to point the amount of money been given at Every single fundraising function and didn't generally preserve adequate information to recognize the source of Each individual lender deposit.
The District did not current a District-extensive capital improvement challenge (Task) to the public in the transparent manner. The scope wasn't set forth in a detailed task program and District officers couldn't deliver documentation to assistance the overall believed Price tag accredited from the voters. At last, the Board did not obtain adequate fiscal reports to properly oversee and watch the Undertaking.
Though the Board hasn't adopted penned guidelines and District officials have not produced composed methods over the payroll purpose, we identified no important exceptions with the precision in the payment of salaries, wages or separation payments. The District Clerk routinely data the Board's approval of personal contracts, collective bargaining agreements, employee hirings, salaries, wage charges, resignations and retirements, along with the powerful dates from the exercise, while in the minutes of your Board's conferences.