Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely.
Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, we found:
- Collections for 27 of the 50 days tested totaling $74,038 were not remitted and deposited in a timely manner.
- The head golf professional (golf pro) did not reconcile daily cash, checks and credit card collections to the POS detail to ensure sales were properly recorded and remitted in a timely manner.
- The Board did not perform the required annual golf course collections audit.
- Remit and deposit collections in a timely manner.
- Review entries in the POS system and reconcile cash, check and credit card collections to the sales detail.
- Audit the golf pro’s and bookkeeper’s records and reports annually.
Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.