[read complete report – pdf]

Audit Objective

Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner.

Key Findings

The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not:

• Audit and approve all claims before payment and ensure all claims were adequately supported and excluded sales tax.
• Adopt a written procurement policy as required.
• Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner.

Key Recommendations

• Audit and approve all claims before they are paid by the Treasurer.
• Adopt a written procurement policy as required.
• File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. 

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