JOHANNESBURG, Calif. — An internal audit of the Rand Communities Water District’s finances and documents turned up a disturbing trend, according to a report by the district’s board secreatry.
Carrie Hoerauf provided an update at the board meeting on Wednesday in Johannesburg. Hoerauf had been appointed as auditor by the board in August, as set forth by district bylaws.
Her task was to review the commission of financial records after the board discovered them in disarray, along with discrepancies and billing concerns.
The small water district serves Johannesburg, Randsburg and the San Bernardino County town of Red Mountain.
“There was no cash log, no recording of how cash was received and deposited, [and] there was no specific petty cash file as records were not kept together,” Hoerauf said. Checks showed reimbursement of petty cash, but no receipts were available. Some existed as scanned copies, but the originals are missing.
She said there were very few routine places to keep records in general and there was a lack of a filing system for the 2017-18 fiscal year. Only a small amount of records existed compared to the prior fiscal year.
The district lacked a daily filing…
