Determine whether District officials adequately safeguarded and accounted for fuel purchases.
- The District lacked policies and procedures necessary to manage fuel inventories.
- Complete fuel inventory, delivery and usage records are not maintained and reconciliations are not performed.
- 17 of 78 keys (22 percent) that allowed access to the fuel meter could not be located.
- Ensure written policies and procedures are in place to manage fuel inventories.
- Ensure accurate fuel inventory, delivery and usage records are maintained and periodic reconciliations are performed.
- Maintain an inventory of fuel keys and disable unaccounted for keys.
District officials generally agreed with our recommendations and indicated they have initiated corrective action.