Purpose of Audit

The purpose of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 through June 30, 2016.

Background

The Wading River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. The District’s 2016 general fund budgeted appropriations totaled approximately $2.3 million.

Key Findings

• The Board did not establish written policies and procedures for gasoline credit card use and monitoring.
• The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody.

Key Recommendations

• Develop and implement written policies and procedures for the use of gasoline credit cards that specify which District officials are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is required.
• Limit the number of gasoline credit cards to only those that are needed and ensure that District officials use the credit card issued to them.