Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)

Issued Date
September 23, 2022

[read complete report - pdf]

Audit Objective

Determine whether the Fly Creek Fire District’s (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and audited prior to payment.

Key Findings

While the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were made at the best price.

  • District officials could not demonstrate that they sought competition for disbursements totaling $53,425.
  • The Treasurer performed all aspects of the disbursements process with little oversight or mitigating controls.
  • The Board did not ensure competition was sought prior to approving purchases, and it did not develop and adopt a written procurement policy to address seeking competition for goods and services below the competitive bidding thresholds.

Key Recommendations

  • Implement mitigating controls over the Treasurer’s disbursements duties.
  • Develop and adopt a written procurement policy.
  • Seek competition for purchases.

District officials agreed with our findings and indicated they would initiate corrective action.