Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate records, prepared appropriate reports and provided adequate oversight of the bookkeeper.
The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, but the Supervisor did not prepare and submit appropriate reports or provide sufficient oversight of the bookkeeper.
- Annual financial reports, known as the annual update document (AUD), were not filed with the Office of the State Comptroller (OSC), as required.
- Bank reconciliations were not always performed by the bookkeeper and were not reviewed by the Supervisor.
- Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did not include a detail of money received and disbursed as required.
- File AUDs as required.
- Complete and review bank reconciliations in a timely manner.
- Prepare and provide monthly financial reports to the Board which include a detail of money received and disbursed.
Town officials agreed with our recommendations and indicated they will take corrective action.