Determine whether the Village of Hagaman (Village) Board of Trustees (Board) ensured claims were properly audited and approved before payment.
Claims were not properly audited and approved before payment. The Board did not:
- Date their signatures on claims upon review and approval.
- Ensure claims had department head approval.
- Pass resolutions approving claims.
- Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board approval.
- Ensure no claim is paid before audit and approval of the Board other than claims approved by resolution to be paid prior to audit.
- Ensure a resolution is passed approving the number of claims on the abstract, amount of the abstract and the abstract number.
Village officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action.