Town of Hamburg - Fuel Operations (2019M-75)

Issued Date
June 28, 2019

[read complete report - pdf]

Audit Objective

Determine whether Town officials properly accounted for and monitored fuel purchases.

Key Findings

  • Fuel purchases made with equipment fuel cards (i.e., fobs) are not monitored or tracked.
  • No inventory records are maintained for fuel in reserve tanks.

Key Recommendations

  • Track fuel purchased with equipment fobs.
  • Maintain perpetual inventory records for reserve tanks and perform periodic reconciliations.

Town officials agreed with our recommendations and indicated they planned to initiate corrective action.