Purpose of Audit
The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017.
The Chautauqua County Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help control and prevent water pollution and manage erosion control and other related land use issues. The District is governed by a five-member Board of Directors (Board): one Board member is appointed by the County Executive, two by the County Legislature, one by the Chautauqua County Pomona Grange and one by the Chautauqua County Farm Bureau. General fund expenditures totaled $2.3 million for the 2016 fiscal year.
- The Board did not regularly review financial records to ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported and approved for District purposes.
- The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position.
- The Board does not review all individual claims.
- The Board has not adopted written cash receipts and disbursements policies.
- Regularly review financial records to ensure that cash receipts were properly recorded and deposited in the bank and that disbursements were properly supported and approved for District purposes.
- Ensure that duties over the cash receipts process are properly segregated.
- Conduct a deliberate and thorough audit of all claims prior to approval for payment.
- Adopt written policies governing the cash receipts and disbursements process.