Livonia Joint Fire District – Internal Controls Over Financial Operations (2011M-230)
Released: February 10, 2012 -- [read complete report - pdf]
Purpose of Audit
The purpose of our audit was to review the internal controls over the District’s financial operations for the period January 1, 2010 to July 28, 2011.
The Livonia Joint Fire District (District) was established in 1996 and provides fire protection services to approximately 5,000 individuals in Livingston County. The five-member Board of Fire Commissioners (Board) is responsible for the District’s overall financial management. The District’s general fund budget totaled $418,380 for the 2011 fiscal year.
- District officials advised us that they had adopted policies and procedures for purchasing, investments, and code of ethics, as required by statute. But despite repeated requests, they were not able to provide us with formal policies. If the Board had adopted such policies in the past, their value is limited if they are not readily available for reference and guidance, and if they are not periodically reviewed, updated, and disseminated to relevant officials.
- The Board has not ensured that written procedures concerning financial recording and reporting were developed. Despite the lack of formal policies and procedures over financial operations, we found that the District’s accounting records were well-organized and monitored.
- Adopt a code of ethics, purchasing and investment policy as required by statue. Once adopted, periodically review, update, and monitor for compliance.
- Ensure that the policies are disseminated to relevant officials.
Local Government and School Accountability Contact Information:
Phone: (518) 474-4037; Email: firstname.lastname@example.org
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236