Purpose of Audit

The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of January 1, 2010 through December 3, 2013.

Background

The Plymouth Volunteer Fire Department, which is governed by a Board consisting of four officers, is located in Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the Department with equipment and a fire house and funds the Department’s fire protection service operations. As a result of a lack of oversight, the former Treasurer misappropriated approximately $17,500 of Department funds.

Key Findings

• The Board did not develop and implement internal controls over cash disbursement and receipt functions and did not perform annual audits of the Treasurer’s records.
• The Board did not adopt a code of ethics to provide standards of conduct for Department members.

Key Recommendations

• Implement stronger controls and oversight procedures over cash disbursements and receipts and specify the Treasurer’s duties and responsibilities.
• Adopt a code of ethics as required by law.