Determine whether Town officials have adequate controls in the Highway Department to safeguard assets.
Determine whether Town officials used a competitive process to procure highway goods and services.
Town officials did not:
- Adequately safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate expenditures.
- Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted for.
- Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500.
The Superintendent should:
- Maintain an inventory list for non-insurable assets, report to the Board when assets are sold and ensure all scrap metal is adequately secured and sales proceeds are recorded and accounted for.
- Compare fuel purchases to amounts logged and provide periodic reconciliations to the Board.
The Board should:
- Establish adequate controls over highway assets, scrap metal and fuel.
- Ensure Town officials procure goods and services in conformance with policies and statute.
Town officials generally agreed with our recommendations and indicated they have planned to initiate corrective action.