Determine whether Town officials have adequate controls over the Town’s fuel inventory.
Town officials did not:
- Adopt adequate policies and implement sufficient procedures to account for the Town’s fuel inventory.
- Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278.
- Prepare periodic fuel reconciliations.
The Superintendent should:
- Ensure fuel pumps are maintained in proper working order and access to pumps is monitored.
- Maintain fuel inventory records that include all fuel use and perform periodic stick-measured readings of the fuel tanks.
- Prepare periodic fuel reconciliations comparing gallons pumped, gallons delivered to stick-measured readings and investigate and resolve discrepancies.
Town officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action.