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Audit Objective

Determine whether Town Officials have adequate controls to safeguard Highway Department assets.

Determine whether Town officials used a competitive process to procure highway goods and services.

Key Findings

• Town officials did not update the Town’s procurement policy.
• The Superintendent did not maintain documentation for quotes received.
• Town officials did not maintain a complete inventory listing or monitor highway fuel usage.

Key Recommendations

• Review and update the procurement policy.
• Document quotes obtained to ensure purchases are made in the most economical way.
• Maintain complete, accurate and up-to-date inventory records for assets and fuel.

Town officials agreed with our recommendations and indicated they have taken, or plan to take, corrective action.