Etna Volunteer Fire Department - Procurement (2019M-48)

Issued Date
May 10, 2019

[read complete report - pdf]

Audit Objective

Determine whether the Board established adequate controls over procurement.

Key Findings

  • Department officials generally did not document their efforts to obtain competition for purchases.
  • The Board did not establish policies or procedures for the procurement of goods and services.
  • Certain officers did not disclose their interest in contracts.

Key Recommendations

The Board should:

  • Ensure Department officials seek, and maintain documentation of, competition for purchases.
  • Adopt policies and procedures for the procurement of goods and services.
  • Adopt a code of ethics to set forth standards of conduct in accordance with the GML.

Officials agreed with our report and indicated they planned to take corrective action.