The bylaws do not address fundraising activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate.
Key duties over water and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and lacked effective oversight procedures.
Officials did not develop a capital plan or accurate and complete inventories of vehicles and equipment. In addition, the city has approximately $1.8 million in capital needs that will impact its financial condition.
The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. Auditors also found that no one reconciles the billings to the medical services provided.
The water and sewer funds maintained excessive unrestricted fund balance levels, as a result of unrealistic budgets. Auditors found that village officials have not developed multiyear financial or capital plans or a fund balance policy. In addition, the board did not audit the Clerk-Treasurer’s records and reports or identify and address improper budgeting and accounting practices that resulted in inaccurate accounting records and reports.
Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional services. Auditors also found that the Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity.
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