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Audit Objective

Determine if the District adequately accounts for and safeguards its vehicle fuel.

Key Findings

• Vehicle fuel inventory records are not maintained.
• Vehicle mileage records are not compared to fuel consumption.
• Storage tanks are not adequately secured or inspected.
• Fuel purchases are not compared to fuel usage records.

Key Recommendations

• The Supervisor of Transportation and head mechanic should ensure:
  Accurate fuel inventory and delivery records are maintained on a daily basis.
  Mileage records are compared to vehicle fuel consumption.
  The storage tanks are inspected monthly.
• The Supervisor of Transportation and Business Manager should ensure fuel purchases are periodically compared to usage for reasonableness.

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