Town of Dayton - Supervisor's Records and Reports (2019M-189)

Issued Date
January 31, 2020

[read complete report - pdf]

Audit Objective

Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports.

Key Findings

The Supervisor:

  • Did not maintain complete and accurate financial records and reports.
  • Did not issue receipts.
  • Did not submit an annual accounting to the Board for its audit of the Supervisor’s records.

Key Recommendations

The Supervisor should:

  • Maintain complete and accurate financial records and properly receipt all revenues, when required.
  • Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations.

The Board should:

  • Annually audit the Supervisor’s records, as required.

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