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Audit Objective

Determine if District officials adequately account for and safeguard the gasoline inventory.

Key Findings

• The delivery and use of gasoline has not been monitored or reconciled leading to unaccounted for gasoline with a value of about $930.
• Because officials did not follow the District’s purchasing policy, the District paid at least $2,660 more than necessary for gasoline purchases.

Key Recommendations

• Monitor and reconcile gasoline delivery and usage.
• Follow the District purchasing policy when procuring gasoline and obtain a vendor contract to ensure the price paid is accurate.

District officials agreed with our recommendations and indicated they are initiating corrective action.