Town of Davenport - Transparency (2018M-85)

Issued Date
August 31, 2018

[read complete report - pdf]

Audit Objective

Determine whether the Town’s financial operations are transparent to the Board and taxpayers.

Key Findings

  • The Supervisor did not maintain sufficient financial records to provide the Board with the necessary information to assess the Town’s financial condition and file the annual report with OSC.
  • The Clerk did not maintain a complete and up-to-date record of the Board’s meetings.
  • The Board did not conduct a thorough and deliberate audit of claims.

Key Recommendations

  • The Supervisor should maintain adequate records so that he can provide sufficient reports to the Board and file the required annual report with OSC.
  • The Clerk should maintain timely and more detailed minutes and submit them to the Board for its approval.
  • The Board should conduct a thorough and deliberate audit of claims to identify any irregularities or deficiencies in the claims submitted for payment.

Town officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our comment on issues that were raised in the Town’s response letter.