Determine whether the Village accurately paid salaries and wages and adequately monitored and recorded leave accruals and usage.
Determine if the Clerk-Treasurer maintained timely and complete records and reports to allow the Board to properly manage the Village’s finances.
- The Clerk did not withhold health insurance contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018.
- The Superintendent did not maintain his leave accruals according to the compensation agreement and employee handbook.
- The Clerk did not maintain adequate accounting records and failed to provide financial information to the Board.
- Consult with the Village Attorney to recoup the Superintendent’s unpaid health insurance premium.
- Provide appropriate oversight to ensure the Superintendent maintains his leave accruals accurately.
- Maintain adequate up-to-date accounting records and provide financial information to the Board.
Village officials generally agreed with our recommendations and indicated they planned to initiate corrective action.