Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded.
- Collections were not always adequately supported to allow officials to determine whether funds were deposited. We found that 462 collections paid by checks totaling $84,076 were not deposited in a timely manner.
- Twelve credit card payments totaling $6,855 were not approved by the Board as required by the bylaws.
- The Board did not ensure that the Treasurer’s records were annually reviewed, as required by the bylaws, or obtain the statutorily required annual audit.
- Establish procedures to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in the same form and amount as collected).
- Ensure that all disbursements are authorized by the Board before payment and adequately supported.
- Ensure that the Treasurer’s books and records are annually audited when required by law.
Department officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.