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Audit Objective

Determine whether the Recreation Director maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s Recreation finances.

Key Findings

• Recreation records were incomplete and not reconciled to accounting records.
• The Director did not maintain adequate documentation to determine if summer camp fees were accurate.
• Recreation reports to the Board contained inaccurate counts of program participants and revenue.

Key Recommendations

• The Board should adopt written procedures to ensure department records are complete and reconcile to accounting records.
• The Director should ensure that all Department all documentation supporting program fees are maintained, and provide the Board with accurate reports.
• Accounting personnel should reconcile press-numbered duplicate receipts to Department records and deposits.

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