[read complete report – pdf]

Audit Objective

Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.

Key Findings

The Board did not always provide adequate oversight of District financial activities and did not complete mandatory fiscal oversight training. Had Board members attended the mandatory fire district commissioners’ training, they would have better positioned themselves to oversee the District’s financial activities and helped ensure reporting requirements were in place.

The Board did not:

• Develop and adopt a written procurement policy, as required.
• Audit and approve all claims prior to payment.
• Ensure the Treasurer filed the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021.

Key Recommendations

• Develop and adopt a written procurement policy, as required.
• Audit and approve all claims before they are paid by the Treasurer.
• File the required delinquent AUDs with our office within 60 days of the close of the fiscal year.
• Complete mandatory fiscal oversight training.

District officials agreed with our recommendations and indicated they will initiate corrective action.