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Audit Objective

Determine whether Town officials adequately safeguarded Highway Department (Department) assets.

Determine whether Town officials used a competitive process to procure highway goods and services and complied with statutes related to conflicts of interest.

Key Findings

• The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately safeguard those assets.
• A Board member had a prohibited conflict of interest totaling $4,400.
• The Town overpaid for fuel by $5,600.

Key Recommendations

• Create an inventory list of Department assets and annually review the list to ensure asset accountability.
• Ensure fuel purchases are verified to the State contract price.
• Ensure elected and appointed officials and employees do not have a prohibitive conflict of interest in Town contracts.

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