Estimated read time: 2-3 minutes
This archived news story is available only for your personal, non-commercial use. Information in the story may be outdated or superseded by additional information. Reading or replaying the story in its archived form does not constitute a republication of the story.
SALT LAKE CITY — A state review of Plymouth, Box Elder County, that was conducted at the request of town officials found several procedural weaknesses, including lack of written fiscal policies and failure to post public meeting notices according to state law.
The state audit also found a lack of internal oversight to prevent misuse of public funds and deemed three town debit card transactions "inappropriate," including two purchases of Utah Jazz tickets totaling $684 that were meant as annual bonuses for certain employees.
"These inappropriate expenditures occurred because the town lacked adequate policies and procedures regarding appropriate employee compensation (i.e. bonuses) and appropriate oversight of debit card transactions," according to a report State Auditor John Dougall released Wednesday.
Additionally, 11 transactions totaling more than $14,000 did not have sufficient documentation such as receipts or invoices, and six expenditures totaling more than $5,000 were made with checks that were improperly signed, the report states. While the town requires two signatures on each check to ensure the payee does not sign her or her check, two of the checks only had one signature and a payee provided one of the signatures on the other four checks.
Auditors recommend the town establish written policies, perform an independent review of debit card transactions, ensure disbursements have supporting documentation and establish and enforce a written policy for check signing.
Furthermore, the audit suggests Plymouth officials improve internal controls to ensure proper use of fuel payments, credit card transactions and other financial procedures. For example, the town doesn't conduct an independent review of credit card transactions and the town treasurer opens mail and collects water payments with no other person present, the audit states.
Auditors also found that the town had not posted public notices, agendas, or minutes of public meetings to the Utah Public Notice Website as required by state code.
"Town personnel were not trained on website requirements and were unaware that this requirement is applicable to the town," the auditors reported, recommending the town contact the state for help training employees.
Other issues auditors discovered include a lack of a bid process for medical billing and collections related to the town's ambulance service and a lack of oversight of cash from the soda machine used as a fundraiser for the Plymouth Fire Department.
Plymouth Mayor Curtis Murray said in a written response to the audit that town officials have reviewed the report and agree with all of its findings.
"We have begun implementing the suggested changes and will continue to move forward with the recommendations you have made," Murray wrote.
