Audit Objective 

Determine whether the Dolgeville Central School District (District) officials adequately accounted for and monitored fuel usage. 

Key Findings 

District officials did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly accounted for during our 50-day test period. Officials did not: 

• Maintain perpetual inventory records or take a periodic physical inventory of diesel fuel on hand. Consequently, no fuel reconciliations were performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of fuel are unaccounted for. 
• Maintain fuel use logs to determine whether gasoline purchases made with District credit cards were reasonable. 

Key Recommendations 

• Maintain diesel fuel perpetual inventory records, perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. 
• Perform measured readings immediately before and after diesel fuel deliveries. 
• Review diesel and gasoline fuel usage to help ensure fuel usage is reasonable. 

District officials generally agreed with our findings and recommendations and indicated they would take corrective action.