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Audit Objective

Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records and reports and audited claims.

Key Findings

The Board did not:

• Properly establish reserves or establish a reserve fund policy.
• Ensure that fire protection contracts were signed, that the services provided were billed for and that the costs of services were equitably allocated between service areas.
• Ensure the Annual Update Documents (AUDs), which are the Annual Financial Reports, were completed and submitted to our office.
• Annually audit the Treasurer’s records.

Key Recommendations

• Officially establish the capital reserve and a reserve fund policy.
• Ensure that fire protection contracts are signed, services provided are billed for and costs are equitably allocated between the District and towns outside the District.
• Ensure AUDs are filed with our office within 60 days after the close of the fiscal year.
• Annually audit the Treasurer’s records.

District officials generally agreed with our recommendations and indicated they planned to initiate corrective action.