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Audit Objective

Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.

Key Findings

The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure the Treasurer filed annual financial reports timely.

• We reviewed 73 claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims totaling approximately $54,000 were improperly paid prior to the Board’s audit and approval. Also, six claims totaling $3,445 were not adequately supported and/or the District had no authority to make the payments.
• The Treasurer has not filed the District’s 2018 through 2021 annual financial reports with the Office of the State Comptroller as required. As of the end of our audit period, these reports were between 72 and 1,168 days late.

Key Recommendations

• Audit and approve claims before they are paid and annually audit the Treasurer’s records.
• Ensure the Treasurer files annual financial reports timely.

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