Webster Public Library - Board Oversight (2018M-125)

Issued Date
September 07, 2018

Audit Objective

Determine whether the Board provided adequate oversight of financial operations.

Key Findings

The Board did not:

  • Audit private fund claims and did not approve other claims before payment.
  • Provide adequate oversight of private funds.
  • Adopt sufficient financial and IT policies.

Key Recommendations

  • Audit all claims, including private funds claims, before payment.
  • Adopt additional financial and IT policies and review and revise the bylaws and policies.
  • Ensure the Board receives sufficient financial information, including details of private funds.

Library officials agreed with our recommendations and indicated they planned to initiate corrective action