Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

Issued Date
September 13, 2019

[read complete report - pdf]

Audit Objective

Determine whether credit card and travel expenditures were properly approved, supported by adequate documentation and a proper use of District money.

Key Findings

  • The Board and District officials could not demonstrate whether Board-approved payments of approximately $169,000 were a proper use of District money.
  • Travel and car rental costs of approximately $58,000 were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been unnecessary and/or an improper use of District money.
  • The District could have saved up to $17,000 had the Board required the use of lodging that accepted General Services Administration rates.

Key Recommendations

  • Seek reimbursement of improper and other questionable payments.
  • Properly audit all claims for payment.
  • Properly establish and pay per diem amounts.

District officials generally agreed with our findings and recommendations and indicated they planned to initiate corrective action.