Town of Webb - Ski Collections (2018M-188)

Issued Date
November 30, 2018

[read complete report - pdf]

Audit Objective

Determine whether Town officials adequately monitored ski collections and the issuance of season passes and lift tickets.

Key Findings

  • The Board and ski area officials have not developed policies or procedures for how ski collections should be recorded, deposited and reconciled.
  • Of 14,700 lift ticket and season pass transactions recorded during the audit period, 2,400 ski lift transactions that did not require payment were not reconciled by ski area officials due to the lack of supporting documentation.

Key Recommendations

  • Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, deposited and reconciled.
  • Obtain supporting documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their legitimacy.

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