Windsor Central School District – Fuel Controls (2022M-133)

Issued Date
November 23, 2022

[read complete report – pdf]

Audit Objective

Determine whether Windsor Central School District (District) officials established adequate internal controls over fuel credit card purchases and fuel inventory to help ensure fuel was used for District purposes and properly accounted for.

Key Findings

District officials did not have adequate internal controls over fuel credit card purchases and fuel inventory, such as written policies and procedures. As a result, 18,369 gallons of fuel costing approximately $38,300 are not accounted for.

  • Employees used District credit cards to purchase fuel, but records were not always maintained to report who used the credit cards or what District vehicle or equipment was fueled.
  • Officials did not confirm the District received the fuel it purchased when it was delivered.
  • Officials did not establish adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank.

Without adequate controls over fuel, the District’s risk of loss, theft and leaks is increased and could go undetected.

Key Recommendations

  • Develop and adopt written policies and procedures for fuel usage.
  • Reconcile fuel inventories and purchases and secure fuel credit cards and diesel fuel tank.

District officials generally agreed with the findings and recommendations and indicated they would take corrective action. Appendix B includes our comment to an issue raised in the District’s response.