Accounting Policies
Documentation of Accounting Policies and Procedures
Examine Bank Statements Promptly to Preserve Potential Claims
Internal Controls for Special Events
Audits
Fire Relief Association Audit Requirements – Part I
Compensation
County Commissioner Compensation
Local Government Compensation Limit
Computers
Payroll and Other Email Scams Targeting Employees
Personal Portable Computing Devices
Conflicts of Interest
Contracts and Conflicts of Interest
Mayors and Council Members May Not Be Full-Time Permanent City Employees
Contracting
Check the CPV for Purchases over $25,000
Contractors' Performance and Payment Bonds
Contracts and Conflicts of Interest
Cooperative Purchasing Venture
Disregarding Policies is a Risk
Joint Powers Agreements – Part I
Joint Powers Agreements – Part II
Monitor Contract Prices of Supplies
Pay and Benefits Documentation
Plowing Snow on Private Property
Disbursement Process
Claim Approval by the Governing Body
Credit Cards - Detailed Receipts Required
Disregarding Policies is a Risk
Documentation For Claims - Original Itemized Receipts/Invoices
Monitor Federal Grant Subrecipients
Petty Cash (Imprest) Funds – Part I
Petty Cash (Imprest) Funds – Part II
Petty Cash (Imprest) Funds – Part III
Prompt Payment of Local Government Bills
Employee Expenses
Disregarding Policies is a Risk
Meal Reimbursements May Be Taxable
Meeting Meals for Board or Council Members
Non-Travel Employee Meal Reimbursement
Fire Departments & Relief Associations
Approval of Relief Association Expenditures
Establishing Separate Relief Association Accounts
Fire Department Checking Accounts
Fire Relief Association Audit Requirements – Part I
Fire Relief Association Audit Requirements – Part II
Fire State Aid in "Combination" Communities
Minimum Retirement Age for Relief Association Members
Municipal Ratification of Relief Association Benefit Levels
Fraud Prevention
Cash Register Theft Schemes: Voids and Returns
An Environment Where No "Borrowing" of Funds is Allowed
Fraud Increases During Economic Downturn
Fraud Prevention - The Perception of Detection
Fraud Schemes Related to the Coronavirus (COVID-19) Pandemic
Internal Control -- More than the Annual Audit
Use "2020" Instead of Just "20" When Dating Signatures or Documents
Internal Controls
Cashing Personal or Third-Party Checks
Cash Register Theft Schemes: Voids and Returns
Documentation For Claims - Original Itemized Receipts/Invoices
Employee Timekeeping and Payroll Procedures
Examine Bank Statements Promptly to Preserve Potential Claims
General Ledger Journal Entries
Internal Control -- More than the Annual Audit
Internal Controls for Special Events
Municipal Liquor Store Internal Controls
Pre-numbered Receipts for Payments Received
Reconciling Bank Balances/Federal Check 21 Act
School Cash Handling Procedures
Segregation of Duties - Part I
Segregation of Duties - Part II
Meetings
Approval of Town Meeting Minutes
Holding Public Body Meetings During Times of Emergency
Public Purpose
Alcohol and Spouse/Family Expenses
Donations to Non-Profit Entities by Governmental Units
Meeting Meals for Board or Council Members
Public Funds Cannot be Used to Advocate for One Side of a Ballot Question
Purchasing
Check the CPV for Purchases over $25,000
Cooperative Purchasing Venture
Monitor Contract Prices of Supplies
Tax Issues
Meal Reimbursements May Be Taxable
Meeting Meals for Board or Council Members
TIF
Confirm Decertification Dates of TIF Districts
The Office of the State Auditor prepares Avoiding Pitfalls to provide an educational resource to auditors, local governments and the public. The Avoiding Pitfalls address topics that have arisen or may arise as a result of the State Auditor’s oversight of local government. Avoiding Pitfalls are not legal advice and should not be relied upon in lieu of legal advice, and may be revised from time to time.