Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities.
The Board did not provide adequate oversight of District financial activities. The Board did not:
- Establish compensating controls over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks and maintaining the accounting records.
- Audit District claims prior to payment and conduct an annual audit of the Treasurer’s records.
- Ensure the Treasurer filed required annual financial reports for 2017 through 2019.
- Complete mandatory fiscal oversight training.
We reviewed all $44,227 disbursements made during our audit period and found that they were for proper District purposes.
- Routinely review the Treasurer’s work and audit all claims before payment.
- File the required annual financial report within 60 days of the close of the fiscal year.
District officials generally agreed with our recommendations and indicated they would take corrective action.