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The board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, the board and officials cannot ensure that all disbursements were made as authorized or for an appropriate purpose.
SHP training was provided to employees and elected officials. However, of the 150 total individuals tested (142 selected employees and all eight elected officials), 14 employees and one elected official did not complete the annual training.
The district did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and authorized by the board. For example, district officials did not properly segregate payroll processing duties and did not provide adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized by the board.
Credit card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97% of the credit card charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were received, and determine whether the purchases were for appropriate company purposes.
SHP training was provided to employees and elected officials. However, of the 100 total individuals tested (91 selected employees and all nine elected officials), 67 employees and eight elected officials did not complete the annual training.
The clerk accurately recorded, deposited and remitted the collections auditors reviewed. However, the collections were not always deposited or remitted in a timely manner. In addition, the clerk did not prepare bank reconciliations or compare known liabilities to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could have been lost or stolen.
None of the village’s 240 total employees and six elected officials were provided SHP training during the 2021 annual training period.
SHP training was provided to employees and elected officials. However, of the 45 total individuals tested (23 selected employees and all 22 elected officials), three elected officials, including the sheriff and two coroners, did not complete the annual training.