Purpose of Audit

The purpose of our audit was to determine whether disbursements were properly processed for the period January 1, 2013 through March 31, 2014.

Background

The Flanders Fire District is a district corporation of the State, distinct and separate from the Town of Southampton in Suffolk County. The District, which is governed by an elected five-member Board, serves approximately 4,400 residents. Budgeted appropriations for 2014 are $684,200.

Key Finding

• The Board is not provided with a list of claims and, therefore, cannot be assured that it reviews and approves all claims prior to payment.

Key Recommendation

• Compare all claim vouchers with a list of checks to be approved before payment and compare an approved warrant with the checks before signing and sending them to vendors.