Determine whether Brighton Fire District (District) officials ensured that non-payroll disbursements were appropriately procured, properly approved, adequately supported and for District purposes.
District officials did not ensure non-payroll disbursements were properly procured, approved or adequately supported.
- Of 97 disbursements tested totaling $1.13 million, seven disbursements totaling $568,648 lacked adequate documentation that competitive bids or quotes were obtained or not required, itemized receipts or documentation of prior approval.
- Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide documentation that competition was sought for 11 totaling $133,567.
- The District may have saved about $7,100 for meals and lodging if the United States General Service Administration (GSA) per diem rates were used.
- The financial software allowed changes to transaction data without approval and officials did not use available software controls to further safeguard transactions.
- Comply with competitive bidding statutes and the District’s procurement policy.
- Ensure claims are audited prior to payment and adequately supported.
- Implement compensating controls for software control deficiencies.
District officials disagreed with some of our findings but indicated they have implemented corrective action. Appendix B includes our comments on issues raised in the District’s response.