Audit Report on the Financial and Operating Practices of the 14 Queens Community Boards

Table I Findings of Noncompliance with Purchasing and Inventory Procedures

This audit determined whether the 14 Queens Community Boards (Boards) complied with certain purchasing and inventory procedures as set forth in the New York City Comptroller’s Internal Control and Accountability Directives (Comptroller’s Directives) #3, #6, and #24; applicable Procurement Policy Board (PPB) rules; the Procedural Guidelines for Community Boards; and the Department of Investigation Standards for Inventory Control and Management; and if the Boards received funding from non-City sources, whether they accounted for the receipt and disbursement of those funds.

Audit Findings and Conclusions

The 14 Boards generally adhered to Comptroller’s Directive #3, #6 and #24; applicable Procurement Policy Board (PPB) rules; the Procedural Guidelines for Community Boards; and the Department of Investigation Standards for Inventory Control and Management.

In addition imprest fund purchases did not exceed $250; imprest fund checks had the required authorized signatures, designated specified payees, and bore the inscription “void after 90 days”; imprest fund bank accounts were appropriately reconciled; and all major equipment items were on hand.

Lastly, except for $642 in expenses related to non-official functions, our examination of the Boards’ Other Than Personal Service expenditures disclosed no instances in which moneys were improperly used. However, there were minor instances in which the Boards did not comply with certain purchasing and inventory procedures, which are summarized in Table I, below:

Audit Recommendations

We make the following seven recommendations to those Boards that had weaknesses found during the audit.

• Board #6 should obtain a refund of the duplicate payments or receive a credit for future services, if applicable.

• All Boards should ensure that miscellaneous vouchers are used only for purposes that are allowable by Comptroller’s Directive #24.

• Board #5 and #13 should cease making inappropriate payments.

• Board #14 should ensure that all checks issued from its imprest fund have two authorized signatures as required by Comptroller’s Directive #3.

• Boards should ensure that all payments are charged to the correct object code.

• Boards #2, #3, #12, and #13 should ensure that complete and accurate records are maintained for equipment.

Boards #2, #3, #12, and #13 should tag equipment as property of the specific community board.