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Audit Objective

Determine whether the Village Clerk-Treasurer (Treasurer) performed her duties in accordance with statutes.

Key Finding

• The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the contractor performed those duties without oversight by the Treasurer.

Key Recommendation

• Consider creating and designating both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed as required by statute.

Village officials disagreed with certain aspects of our findings and recommendation, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the Village’s response letter.