Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)

Issued Date
June 08, 2018

[read complete report - pdf]

Audit Objective

Determine whether conference and travel expenditures were authorized and adequately supported.

Key Findings

  • Conference and travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy.
  • Nineteen conference and travel expenditure claims, totaling $5,080, did not contain proof that the member or employee attended the conference or training.
  • The District reimbursed travelers a total of $244 for mileage and parking that were not supported by the claims documentation.

Key Recommendations

  • Ensure that conference and travel expenditures are in compliance with the District’s travel policy.
  • Consider revising the District’s travel policy to require members and employees to submit proof of attending and/or completing the conference or training.

District officials agreed with our recommendations and indicated they plan to initiate corrective action.