Determine whether officials ensured collections were deposited and disbursements were proper.
- The Board President (President) did not publicly disclose, in writing, his deemed interest in the oral agreement between his business and the Department. It appears that the President’s business owed the Department at least $3,500.
- Department officials did not ensure collections totaling $75,200 from fundraising activities were adequately supported.
- The Treasurer did not keep adequate documentation for 55 disbursements totaling $38,500.
- The President should disclose, in writing, his deemed interest in the oral agreement between his business and the Department.
- Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken to collect on possible delinquent payments.
- The Board should require more support for collections, such as tickets or receipts.
- The finance committee should audit the Treasurer’s records. This could include reviewing deposits or scanning check images and invoices.
Department officials generally agreed with our recommendations and indicated they planned to initiate corrective action.