Determine whether District officials established adequate controls over financial activities to safeguard assets.
- There were control weaknesses in the community hall rental process.
- Documentation of compliance with the procurement policy was incomplete.
- Although monthly financial reports were accurate and reliable, the Board did not perform an annual audit of the Treasurer’s records for 2017 and 2018.
- The Treasurer did not file required annual update documents with the Office of the State Comptroller as of the end of our audit.
- Improve controls over community hall rentals.
- Improve documentation of compliance with the procurement policy.
- Provide for an annual audit of the Treasurer’s records.
- File annual financial reports within 60 days of the close of the fiscal year.
District officials generally agreed with our findings and indicated they plan to initiate corrective action.