[read complete report - pdf]

Audit Objective

Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. 

Key Findings 

The Board did not provide adequate oversight of District financial activities, which hindered its ability to monitor financial operations and increased the risk that improper claims could be paid. 

• The Treasurer did not provide the Board with monthly budget status reports.
• The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records.
• While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 checks issued by the District during our audit period, and the remaining checks were signed by the Chairman of the Board (Chairman) and/or a Commissioner.

Key Recommendations

• Provide the Board with a monthly budget status report.
• Audit and approve claims before they are paid and annually audit the Treasurer's records.
• Ensure all checks are signed by the Treasurer.

District officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.