Jamesport Fire District - Gasoline Inventory (2019M-04)

Issued Date
April 19, 2019

[read complete report - pdf]

Audit Objective

Determine if District officials adequately account for and safeguard the gasoline inventory.

Key Findings

  • The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930.
  • Because officials did not follow the District’s purchasing policy, the District paid at least $2,660 more than necessary for gasoline purchases.

Key Recommendations

  • Monitor and reconcile gasoline delivery and usage.
  • Follow the District purchasing policy when procuring gasoline and obtain a vendor contract to ensure the price paid is accurate.

District officials agreed with our recommendations and indicated they are initiating corrective action.