Determine whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
The Board did not establish adequate controls over District financial activities to safeguard assets.
- The Board did not segregate key duties or implement adequate mitigating controls.
- The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records.
- As of June 30, 2020, the District’s 2017 through 2019 annual reports were between 122 and 852 days late.
- Segregate key duties or implement adequate mitigating controls.
- Obtain an annual independent audit of the 2019 records and annually audit the Treasurer’s records.
- File annual financial reports in a timely manner.
District officials agreed with our findings and indicated they will take corrective action.