Moravia Central School District - Fuel Inventory (2019M-183)

Issued Date
December 06, 2019

[read complete report - pdf]

Audit Objective

Determine whether District officials adequately safeguarded and accounted for fuel purchases.

Key Findings

  • The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory.
  • The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel totaling $8,034.
  • Officials did not perform stick-measured readings to ensure fuel deliveries were accurate.

Key Recommendations

  • Install appropriate physical controls to safeguard the District’s fuel inventory.
  • Perform periodic reconciliations to ensure fuel use is appropriate for District purposes.
  • Perform stick-measured readings to ensure fuel deliveries are accurate.

District officials generally agreed with our recommendations and indicated they plan to initiate corrective action.