Town of Farmersville - Town Clerk (2019M-49)

Issued Date
May 24, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner.

Key Findings

  • We reviewed 356 tax payments totaling $520,000 and found they were recorded properly and deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner.
  • Clerk fees were recorded accurately, properly reported and remitted. However, collections totaling more than $5,900 were not deposited in a timely manner as required.

Key Recommendations

  • Record and remit all real property taxes and fees collected in a timely manner.
  • Deposit all Clerk fees within the statutory deadline or sooner if practicable.

Town officials agreed with our recommendations and indicated they planned to initiate corrective action.