Determine whether the Board provided adequate oversight of non-payroll disbursements.
- Online payments totaling $65,456 initiated by business office staff were not included on the warrants or audited by the Board.
- Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance.
- The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not followed.
- Develop policies and procedures for banking activities and online purchases.
- Ensure that all disbursements are audited by the Board, listed on the warrants and entered into the accounting records.
- Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with Library policy.
- Establish and maintain a list of authorized credit card users.
Library officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Library’s response letter.