Determine whether the Board adopted and enforced policies to effectively manage Village operations.
The Board did not:
- Adopt sufficient financial and information technology (IT) policies.
- Enforce aspects of the adopted online banking, procurement and cash receipts policies.
- Adopt additional financial and IT policies, review and revise policies to fit current operations and needs and ensure adopted policies are enforced.
- Conduct a thorough and deliberate audit of claims before authorizing payment to ensure that they are accurate, properly supported, for valid Village expenses and in compliance with required statutes and policies.
Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action.