Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
Aside from minor exceptions, disbursements were authorized, supported and for appropriate District purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board:
- Did not properly segregate the disbursement duties or implement adequate mitigating controls, and it did not properly review disbursement activity.
- Could not explain what specific procedures its reviews of financial reports included.
Because the Board did not properly review disbursement activities, there is an increased risk for unauthorized and inappropriate transactions.
- Segregate incompatible duties or establish adequate mitigating controls.
- Become familiar with the resources listed in Appendix C of this report for training opportunities. District officials agreed with our findings and indicated they would initiate corrective action.