Town of Lyndon – Town Clerk’s Collections (2021M-117)

Issued Date
September 24, 2021

[read complete report - pdf]

Audit Objective

Determine whether the Town of Lyndon (Town) Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner.

Key Findings

The Clerk generally recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner.

  • Collections totaling $7,050 or 49 percent of the collections recorded from January 1, 2020 through May 6, 2021 were not deposited within three days, as required.
  • The Board did not perform an annual audit of 2020 records, as required.

Key Recommendations

  • Deposit all collections within the required timeframe, or as soon as possible.
  • Conduct an annual audit when it resumes meetings in person.

Town officials agreed with our recommendations and indicated they will take corrective action.