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MUSEUM

BACKGROUND

Amador County Museum is a County Division under the umbrella of the General Services Administration (GSA). Amador County owns and operates this museum, which is open to the public for tours five days a week. The museum has one full-time and one part-time employee, plus many volunteers. The museum exhibits artifacts from Amador County.

METHODOLOGY

Persons interviewed:

  1. GSA Director
  2. Museum Curator

Documents examined:

  1. 1999-2000 Final County Budget
  2. Expenditure Status Report, as of June 30, 1999
  3. Expenditure Transaction Analysis, for fiscal year 1998-1999
  4. Revenue Status Report, as of June 30, 1999
  5. Revenue Transaction Analysis, for fiscal year 1998-1999
  6. Harvey M. Rose Accountancy Corporation Report

Other:

  1. Museum site visit
  2. Website: www.amadorarchives.org

FACTS

  1. Amador County allocated $66,252 from the General Fund and $10,360 from the Museum Trust Fund to support Museum expenditures, including salaries and supplies, for the 1999-2000 fiscal year.
  2. The museum has an account at a local bank under the name "Friends of the Museum." The initial deposit was a donation from the Amador County Historical Society.
  3. Funds from "Friends of the Museum" and from gift shop sales are deposited into this account.
  4. Expenditures for the gift shop are taken from this account, with only one signature required on withdrawals.
  5. "Friends of the Museum" is an informal organization.

CONCLUSIONS

  1. "Friends of the Museum" has contributed to the benefit of the museum.
  2. The lack of checks and balances in an informal organization creates the opportunity for fiscal irregularities.

RECOMMENDATIONS

  1. Formalize the "Friends of the Museum" group with by-laws, officers and meetings.
  2. "Friends of the Museum" should explore the feasibility of being organized under the umbrella of the Amador County Historical Society.
  3. The group should hold fundraising efforts to enhance the museum.
  4. Checks drawn from the "Friends of the Museum" account should require two signatures.

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