[read complete report – pdf] | [read complete 2024 report – pdf]
Purpose of Review
The purpose of our review was to assess the Eaton No. 1 Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the audit report Eaton No. 1 Fire District – Board Oversight (2024M-4), released in May 2024.
The audit determined that the Board of Fire Commissioners (Board) did not:
- Ensure basic accounting records were maintained or that it received written financial reports to manage operations.
- Ensure bank reconciliations were performed.
- Ensure that the District’s required annual financial reports (AFRs) were filed in a timely manner.
- Conduct an annual audit of the Secretary-Treasurer’s accounting records for 2020 through 2022.
- Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we reviewed, 55 claims totaling $116,846 (56 percent) had one or more exceptions.
- Adhere to statutory requirements by seeking competition when purchasing a truck and related equipment totaling $80,991.
The audit included 13 recommendations to help the Board and District officials improve oversight of the District’s financial activities.
Background
The District is located in the Town of Eaton in Madison County the Board consists of five elected members, with one member being appointed as Chairperson. The Board is responsible for the District’s overall financial management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds; preparing financial reports; and keeping Board meeting minutes. The District contracts with an independent accounting firm that prepares the District’s AFRs.
Results of Review
Based on our limited procedures, District officials fully implemented two recommendations, partially implemented eight recommendations and did not implement three recommendations. Until all recommendations are implemented, the Board cannot ensure District assets are safeguarded.