Finding 1154978 (2024-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-09-24
Audit: 367318
Organization: Elm Hill Water District (MA)

AI Summary

  • Core Issue: The District is not consistently following the water shut-off policy.
  • Impacted Requirements: Internal controls are lacking, affecting timely shut-offs and collection of outstanding balances.
  • Recommended Follow-Up: Superintendent Edward Guries should create a scheduling system for water shut-offs to ensure compliance with the policy.

Finding Text

Statement of Condition: Significant Deficiency - The District is not consistently implementing the water shut-off policy. Criteria: Proper internal controls over the water shut-off policy would allow timely water shut-off’s and receipts of outstanding balances. Effect: The results of our tests revealed no questioned costs or material misstatements. Cause: The District does not have the staff to be able to perform all water shut-off’s at one time. Recommendation: Edward Guries, Superintendent should develop a system for scheduling water shut-off’s so that they will occur in accordance with the water shut-off policy. Views of Responsible Officials and Corrective Action: The District will strive to implement the water shut-off policy consistently.

Corrective Action Plan

Views of Responsible Officials and Corrective Action: The District will strive to implement the water shut-off policy consistently.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1154976 2024-001
    Material Weakness Repeat
  • 1154977 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $1.07M