(Johnston County, NC) -- On September 18, 2015, the Johnston County internal auditor delivered the results of a 100% compliance audit for FY 2014-15 concerning the expenditures, policies and procedures of the Johnston County Visitors Bureau (JCVB). The County Commissioners called for the audit based on allocations from WTSB Radio, who recently partnered with The Dunn Daily Record to print four articles on JCVB's spending for the past five years, hiring practices, and conflict of interest concerning a board member appointment.
The findings of the audit included the following recommendations for improving internal financial controls:
- Including detailed backup documentation for invoices to substantiate the purchases and to adequately provide a clearer audit trail.
- Adopting a policy concerning unallowable purchases, which should prohibit the purchases of personal items/alcoholic beverages.
- Creating a conflict of interest policy to require Tourism Authority and committee members to disclose conflict of interests annually to the Board of County Commissioners.
- Tourism’s Management should review, approve, and code invoices before it is processed to enter the invoice into the Accounting Software.
- Purchases of gift cards for prizes, contests, and/or gifts should also have appropriate backup documentation that includes contest advertisement information along with the winner’s information.
"The Tourism Authority leadership and tourism management has welcomed the audit and its findings to make improvements to policies and financial procedures," stated Donna Bailey-Taylor, President/CEO, "and in the next 60-90 days a committee will address each recommendation, make any corrections needed, and re-train staff and board on these requirements."