Walworth-Seely Public Library – Board Oversight (2014M-260)

Issued Date
March 13, 2015

Purpose of Audit

The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, 2012 through January 14, 2015.


The Walworth-Seely Public Library is located in the Town of Walworth in Wayne County. The Library is governed by a seven-member Board of Trustees, which is appointed by the Town Board. Expenditures for the 2014 fiscal year totaled $229,392.

Key Findings

  • The Board gave the Director check-signing authority and possession of a Library checkbook, contrary to the by-laws which state that the Treasurer is in charge of all moneys.
  • The Board did not provide pre-approval of the Director’s credit card purchases or ensure compliance with the procurement policy.

Key Recommendations

  • Rescind the Director’s check-signing authority.
  • Ensure that all credit card transactions are subject to the same purchasing policies and procedures as all other Library purchases.