[read complete report – pdf]

Audit Objective 

Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. 

Key Findings 

District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly accounted for. Officials did not: 

• Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies with 19 vehicle inventory records.
• Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance resulting in $17,237 of unnecessary insurance costs.
• Review fuel reports to identify discrepancies in fuel usage. We found 44,976 gallons of fuel was dispensed without identifying the individual pumping fuel. This increases the risk that fuel could be used that is not for appropriate District purposes. 

Key Recommendations 

• Develop written procedures for adding, tracking and disposing of District vehicles to ensure inventory reports are accurate and up to date. 
• Review fuel transaction reports to ensure fuel users are authorized and accurately report information needed to monitor fuel usage. 

District officials generally agreed with our recommendations and indicated they would take corrective action. Appendix B includes our comment on the District’s response to the report.