tailieunhanh - audit sanitary district no 7 internal controls_part6

Huyện chống và Kiểm toán viên theo dõi Chính sách không đầy đủ bằng văn bản và thủ tục Khu là hoạt động có hiệu quả và như bạn đề nghị chúng ta nên tài liệu những gì đã được thực hiện. Có nhiều tài liệu sở hữu của chúng tôi phác thảo các thủ tục hoạt động | District s Response and Auditor s Follow-up Inadequate Written Policies and Procedure The District is operating efficiently and as you suggest we should document what is already being done. There are many documents in our possession which outline operational procedures. The District will separate them and place them in appropriate binders. Your findings and suggestions will be reviewed and a copy of the Local Government Management Guide and the Nassau County Civil Divisions Act will be obtained. Auditor s Follow-up Response We concur with the corrective actions to be taken by the District. Audit Finding 5 Lack of Board Oversight The Board takes exception to your finding of the Lack of Oversight. The Board reviews quarterly reports of actual versus budget expenditures. In addition if any capital or major expenditures are contemplated there is always a full Board discussion and analysis presented by the General Sanitation Supervisor GSS . An example of a copy of what is given to the Board is attached as Exhibit A. Your Auditors either misunderstood what may have been told them or were given incorrect information regarding appropriate discussion for Executive Sessions. On the advice of counsel only legal or personnel matters are discussed in Executive Session. The District will certainly consider your suggestions regarding additional information to be provided to the Board at monthly meetings . check numbers check dates description of vendor payment and appropriate totals. We will make certain that all Commissioners sign Board minutes to document their attendance at meetings some of these suggestions have been implemented . Auditor s Follow-up Response We concur with the corrective actions to be taken by the District. We reiterate our recommendation that the Board minutes memorialize all documents reviewed and discussions held. Audit Finding 6 Unauthorized Use of 2006 Unreserved Fund Balances The original appropriation budget for the year ending December 31 2006 .