tailieunhanh - audit sanitary district no 7 internal controls_part3

Kết quả kiểm toán và các khuyến nghị o đã không cung cấp hướng dẫn để thiết lập hoặc duy trì một hệ thống hiệu quả và đầy đủ của kiểm soát nội bộ, o không bao gồm mô tả chi tiết các vấn đề thảo luận tại các cuộc họp Hội đồng hàng tháng trong biên bản và o đã không dành nhiều thời gian về những vấn đềliên quan đến ngân sách của huyện | Audit Findings and Recommendations o did not provide guidance to establish or maintain an effective and adequate system of internal controls o did not include detailed descriptions of the matters discusses at the monthly Board meetings in the minutes and o did not spend much time on matters concerning the District s budget. For example the September 4 2008 Special Meeting Minutes indicated that the Board held an Executive Session meeting from 12 30 pm to 1 00pm to discuss litigation the sale of the District s back property personnel and the 2009 Budget. On a motion unanimously approved at the regular meeting which immediately followed the Executive Session the 2009 budget was approved for submission to the Town of Hempstead. Further the District was unable to provide us with a copy of a budget package or any other data that was used for discussion of the budget. A review of Board minutes in the 4 months prior to September did not contain any mention that the budget was reviewed. The Commissioners did not comply with New York State Public Officers Law17 which provides that only limited matters such as those that imperil public safety relate to litigation or property or to personnel may be included in Executive Session. When we met with the Commissioners GSS former GSS and Accountant to discuss our preliminary findings related to evidence of budget reviews review of budget transfers lease buy decision making for specific vehicles and the acquisition and disposition of certain fixed assets we were advised that these matters were discussed at length in Executive Sessions of special meetings for which brief minutes only existed. We found that special meetings generally ranged from only 10 to 30 minutes in length. Discussion of these topics in Executive Session is not permissible under the New York State Public Officers Law. Audit Recommendations The District should ensure that a check dates and numbers for each invoice approved for payment be included with the Board .