Purpose of Audit
The purpose of our audit was to examine the District's claims auditing process for the period January 1, 2015 through February 29, 2016.
The Altona Fire District is a district corporation of the State, distinct and separate from the Town of Altona in Clinton County. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $628,000.
- Not all claims for payment were supported by documentation.
- Not all claims contained supporting documentation to show that they were audited and approved prior to payment.
- Ensure that all claims are supported by adequate documentation prior to approving the claims for payment.
- Ensure that the audit and approval of claims for payment is adequately documented and that no claims, except those allowed by statute, are paid prior to the Board's audit and approval.