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Audit Objective

Determine whether Town officials properly accounted for and monitored fuel purchases.

Key Findings

• Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked.
• No inventory records are maintained for fuel in reserve tanks.

Key Recommendations

• Track fuel purchased with equipment fobs.
• Maintain perpetual inventory records for reserve tanks and perform periodic reconciliations.

Town officials agreed with our recommendations and indicated they planned to initiate corrective action.