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Audit Objective

Determine whether District officials adequately safeguarded and accounted for fuel purchases.

Key Findings

• The District lacked policies and procedures necessary to manage fuel inventories.
• Complete fuel inventory, delivery and usage records are not maintained and reconciliations are not performed.
• 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located.

Key Recommendations

• Ensure written policies and procedures are in place to manage fuel inventories.
• Ensure accurate fuel inventory, delivery and usage records are maintained and periodic reconciliations are performed.
• Maintain an inventory of fuel keys and disable unaccounted for keys.

District officials generally agreed with our recommendations and indicated they have initiated corrective action.