Town of Newmarket New Hampshire - Jan 15, 2008 Audit Follow Up

Jan 15, 2008 Audit Follow Up

Forensic audit – next steps

To: Newmarket Town Council

Cc: Ed Wojnowski, Town Administrator and Don Parnell, Finance Director

Fr: Brian Hart, Chairman

Dt: January 15, 2008

Re: Outline of possible next steps after the Forensic audit

I’ve updated the original chart of action items for follow up on the forensic audit. If time allows, which I do not think it will, we can discuss prioritization of these responsibilities at our meeting on January 16.

Action	Action Take and Date		Responsible Party	Status		When to be Discussed
Forward the forensic report and supporting documentation to the New Hampshire Attorney General’s office and the County Attorney for their consideration of possible criminal charges.	Submitted in November Additional information being provided, as requested by Attorney General’s office		Peter Taylor Wojnowski	Completed Underway		Authorized November 7
Initiate the legal process to recoup Town assets and funds used for inappropriate or unauthorized purchases by employees.	Meeting time to be scheduled once new attorney is hired		Town Council	Underway		To be scheduled
Submit claims to our insurance company.	Claims being prepared for submittal Review to be undertaken by FY05-06 FAFUC		Wojnowski FY05-FY06 Forensic Audit Follow-Up Com. (FY05-06 Com)	Underway Pending		To be scheduled
Discuss with the Town attorney the legal process of recouping from responsible parties the Town’s costs for the forensic audit.	Meeting time to be scheduled once new attorney is hired		Town Council	Initial discussions underway		To be scheduled
Meet with Melanson and Heath to review any specific concerns of the Town Council for the current FY06-07 audit.	Meeting time to be scheduled		Town Council	Scheduling		Tentative: February 6
Request Melanson and Heath to review the payroll records for FY06-07 for Ms. Hogdon and Mr. Dixon to determine if any additional discrepancies occurred.	To be discussed Review of this and similar issues may be considered by FY05-06 FAFUC		Town Council FY05-06 Com.	To be discussed		Not scheduled
Discuss how to review the payroll records for the previous entire employment period for Ms. Hogdon and Mr. Dixon to determine if there were any additional discrepancies. This could be done by Mr. Parnell and his staff, by Graham & Graham or another firm.	To be discussed Review of this and similar issues may be considered by FY05-06 FAFUC		Town Council FY05-06 Com.	To be discussed		Not scheduled
Review and act on the policy and procedure recommendations from the forensic report
Invoice Retention	To be discussed	Town Council Finance office			To be discussed		Not scheduled
Invoice Authorization	To be discussed	Town Council Finance office			To be discussed		Not scheduled
Cash Receipts Documentation	To be discussed	Town Council Finance office			To be discussed		Not scheduled
Payroll and Earned Benefit Time	To be discussed	Town Council Finance office			To be discussed		Not scheduled
Contracts and Bidding	To be discussed	Town Council Finance office			To be discussed		Not scheduled
Outside Audits	To be discussed	Town Council			To be discussed		Not scheduled
Annual Representation	To be discussed	Town Council Finance office			To be discussed		Not scheduled
Audit Committee	Created 12/19/2007	Town Council			Created; appointments pending		Appointments January 16
Direct Assistance Payments and Liens	To be discussed	Wojnowski Welfare Administrator			To be discussed		Not scheduled
Transfers between Bank or Vendor Accounts	To be discussed	Town Council Finance office			To be discussed		Not scheduled
Credit Card and Vendor Accounts	Policy adopted summer 2007 and confirmed by Town Council	Parnell Town Council			Adopted		
Recreation Department Cash Receipts and Refunds	To be discussed	Town Council			To be discussed		Not scheduled
Duplicate Record Retention	Town Administrator discussed with all department and division heads in November 2007	Town Administrator			Completed		
Sequential Activity Approvals	To be discussed	Town Council			To be discussed		Not scheduled
Budget Compliance	To be discussed	Town Council			To be discussed		Not scheduled
Conflict of Interest Policy Review	Initial discussion scheduled for January 16 meeting	Town Council			Scheduled		January 16
Employee Advances	Prohibited by vote of Town Council, summer 2007	Town Council			Completed		n/a
Technology Support Review	To be discussed	Town Council			To be discussed		Not scheduled
Fixed Asset Systems	To be discussed	Town Council			To be discussed		Not scheduled
TIF Projects – Return on Investment	Wojnowski to meet with Newfields regarding bridge on New Road and then report to Town Council for discussion	Black Bear TIF Com., Wojnowski, Town Council			Meeting scheduled		February
Petty Cash Systems	To be discussed	Town Council			To be discussed		Not scheduled
Adjusting Journal Entries	To be discussed	Town Council			To be discussed		Not scheduled
Submit to the 2008 Town Meeting an amendment to the Town Charter to require a more frequent change of auditors	To be discussed	Town Council			To be discussed		By end of January, 2008
Create and strengthen a workplace culture that encourages and supports the reporting of concerns by of employees.	Wojnowski met with staff in November and expressed this goal clearly	Wojnowski with Town Council support			Underway		November 2007
Communicate clearly to employees this workplace ethic
Create clear reporting structure so employees understand who then should speak with
Act on any concerns quickly and transparently
Provide clear and consistent communication to the public about the status of these and other related actions by the Town Council
Bi-weekly reports via email, website, or posted in public locations	To be drafted	Hart and Wojnowski			Underway		By end of January
Updates at each Town Council meeting	Schedule into agendas for workshops and business meetings	Hart and K. Castle			Underway		Ongoing
Review FY05-06 transactions to verify consistency with Town purposes	Underway	FY05-06 Audit Follow Up Committee Department Heads			Underway		Report from staff due January 18

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