Purpose of Audit

The purpose of our audit was to review the Village’s water operations for the period of June 1, 2012 through January 3, 2014.

Background

The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed by an elected five-member Village Board. Budgeted appropriations for the 2013-14 fiscal year totaled $767,939 for the water fund.

Key Findings

• The Village does not have written procedures for reconciling the water produced with the water billed to customers.
• Village officials believe that unmetered water services for various Village functions are the major contributors to unaccounted-for water, which was 34 percent of the water produced during the audit period.

Key Recommendations

• Develop procedures for periodically reconciling the amount of water produced with the amount billed and remedy the causes of significant discrepancies of unbilled water in a timely manner.
• Ensure that all water services are metered and that meter readings are reviewed for reasonableness.