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Audit Objective

Determine whether Town officials purchased goods and services economically.

Determine whether the Supervisor safeguarded cash.

Key Findings

• Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional services.
• The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity.

Key Recommendations

• Ensure officials and employees follow competitive bidding statutes, and policy requirements to solicit and document competition when making purchases.
• Provide adequate oversight of the bookkeeper.

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