Golf Course Audit
Our audit found that there is a lack of management review and oversight. Some of our findings that represent a significant risk to the County are:
- Incomplete monthly reconciliations
- There is no review and sign-off on daily deposit documentation
- Deferred revenue transactions were not accounted for appropriately
- Inadequate league credit oversight, reconciliation, and documentation
- No segregation of duties for concessionaire payments
In addition, we had other findings that represent a moderate risk to the County. These findings, if left uncorrected will expose the County to an increased risk of fraud, waste, and abuse. During our field work it was noted we uncovered and confirmed fraudulent activity for which additional field work was performed and separate report was compiled. At the request of the District Attorney’s office, that report will not be made available until law enforcement has concluded its criminal investigation.