Determine whether Town of Plymouth (Town) officials adequately accounted for, secured and properly procured fuel and motor oil inventories. 

Key Findings 

Officials did not adequately account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these inventories, taxpayers may have saved approximately $128,600. 

We identified: 

• Unaccounted for diesel, gasoline and motor oil totaling $81,980.
• Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203.
• Potential cost savings on fuel purchases totaling $39,435 had Town officials used an OGS contract. 

Key Recommendations 

• Develop and adopt written policies and procedures that assign responsibilities to help ensure that fuel and motor oil inventories are used for Town purposes and properly accounted for.
• Maintain adequate inventory records, including purchase and inventory tracking, usage logs and periodic reconciliations.
• Ensure access points to fuel pumping systems are unaltered and properly secured. 

Town officials generally agreed with our findings and recommendations and indicated they plan to initiate corrective action.