Purpose of Audit
The purpose of our audit was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and whether officials adequately safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017.
The Wayne County Water and Sewer Authority is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an appointed nine-member Board of Directors, provides 13,500 customers within the County with water and sewer services. Budgeted appropriations for 2017 totaled approximately $8.8 million.
- The Authority had unaccounted water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000.
- The Authority did not establish a formal process to review or approve water and sewer penalties or account adjustments.
- Officials have not provided employees with cybersecurity awareness training.
- Review water reconciliations performed, determine where significant discrepancies exist and correct issues in a timely manner.
- Establish formal policies and procedures for review and approval of the assessment of penalties and account adjustments.
- Provide cybersecurity awareness training to employees.