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Audit Objective

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

Key Findings

• The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory.
• The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034.
• Officials did not perform stick-measured readings to ensure fuel deliveries were accurate.

Key Recommendations

• Install appropriate physical controls to safeguard the District’s fuel inventory.
• Perform periodic reconciliations to ensure fuel use is appropriate for District purposes.
• Perform stick-measured readings to ensure fuel deliveries are accurate.

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