Determine whether Town officials properly accounted for and monitored fuel purchases.
- Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked.
- No inventory records are maintained for fuel in reserve tanks.
- Track fuel purchased with equipment fobs.
- Maintain perpetual inventory records for reserve tanks and perform periodic reconciliations.
Town officials agreed with our recommendations and indicated they planned to initiate corrective action.