Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported.
The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and disbursements we reviewed were proper and supported. However, the Board did not properly audit claims and:
- A cash receipts log is not maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited.
- $4,700 in fees were waived without evidence of Board approval.
- $300 was disbursed without the Board’s approval. The Board approved this payment after the claim was paid.
- Require someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited.
- Document the waiving of facility use fees.
- Perform a thorough audit of all claims prior to payment, unless allowed by Town Law to be paid prior to audit, to ensure they are supported and proper District expenditures.
District officials agreed with our recommendations and indicated they have taken corrective action.