Purpose of Audit

The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through December 5, 2016.

Background

The U-Crest Fire District #4 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total approximately $1.2 million.

Key Findings

• The Board has not adopted a written travel policy.
• The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the per diem rates set by the federal General Services Administration (GSA).
• Of $39,700 in lodging transactions for 10 overnight trips, the District potentially could have saved up to $12,800 if discounted conference hotel rates were used when available.

Key Recommendations

• Develop a comprehensive travel policy.
• Ensure reimbursements for meals and hotels are no greater than the GSA rates.
• Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging rates.