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Audit Objective

Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.

Key Findings

While the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were made at the best price.

• District officials could not demonstrate that they sought competition for disbursements totaling $53,425.
• The Treasurer performed all aspects of the disbursements process with little oversight or mitigating controls.
• The Board did not ensure competition was sought prior to approving purchases, and it did not develop and adopt a written procurement policy to address seeking competition for goods and services below the competitive bidding thresholds.

Key Recommendations

• Implement mitigating controls over the Treasurer’s disbursements duties.
• Develop and adopt a written procurement policy.
• Seek competition for purchases.

District officials agreed with our findings and indicated they would initiate corrective action.