Determine whether Town officials properly billed, collected and accounted for water and sewer bills.
- As of December 31, 2017, the water fund owed the general fund $340,000.
- The Budget Officer made billing adjustments in 2017 totaling $228,146 without Board approval.
- The water and sewer funds do not pay administrative costs for services they receive from the general fund.
- Customers were overcharged for water and sewer late penalties in 2017 by $8,654.
- Prepare an annual cost analysis to calculate the water and sewer rates to be billed.
- Review and repay all outstanding interfund advances.
- Ensure late penalties are properly computed on overdue customer accounts.
Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action.