McLean Fire District - Financial Operations (2017M-296)

Issued Date
October 05, 2018

[read complete report - pdf]

Audit Objective

Determine if the Board provided adequate oversight of the District’s financial operations.

Key Findings

  • The Board did not ensure annual financial reports were filed.
  • The Board did not approve disbursements prior to payment, but as a result of our audit, District officials implemented a voucher system to ensure Board approval. We commend them for taking prompt corrective action.
  • The Treasurer did not adequately secure unused check stock.

Key Recommendations

  • The Board should ensure the annual financial reports are filed timely.
  • The Board should continue to use the voucher system established as a result of our audit.
  • The Treasurer should secure District check stock.

District officials agreed with our recommendations and indicated they planned to take corrective action.