Town of Waterford - Town Clerk Collections (2018M-265)

Issued Date
May 03, 2019

[read complete report - pdf]

Audit Objective

Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner.

Key Findings

The former Clerk did not:

  • Deposit Clerk fees intact.
  • Adequately support collections and the form of payment was not always recorded.

Receipts for the 2016 and 2017 real property tax collections and documentation to substantiate the date real property taxes were received could not be located.

Key Recommendations

  • Maintain receipts or another acceptable form of documentation for all collections that include the payer, purpose, amount, date of receipt and form of payment.
  • Make deposits of all collections intact, in a timely manner.
  • Maintain payment stubs and postmarked envelopes to support real property tax payments.

Except as specified in Appendix A, Town officials generally agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments on issues raised in the Town’s response letter.