Southtowns Record

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

Government
Town of Hamburg
Posted by publisher
Jun 28, 2019
Kind
State audit
Topics
Audits and oversight, Roads and traffic, Public safety

Publisher's summary

The Board did not adopt written policies and procedures for purchasing fuel from gas stations and monitoring fuel held in reserve tanks. In addition, the Superintendent did not properly monitor gas station fuel purchases or reserve tank inventories. Officials also did not adequately safeguard access to fuel. After removing active police and firefighters from the Town's authorized driver list, 267 individuals remained. We compared these names with a list of active employees and found that 148 individuals were not current employees. One individual listed was a consultant for the Town and authorized to purchase fuel for Town-related travel. The remaining 147 individuals should not have been on the list or have active PINs for fuel purchases. Although 75 of these individuals were former employees, the remaining 72 were not. The Highway Superintendent did not adequately review fuel transactions. Finally, Department officials did not maintain fuel logs or perpetual inventory records for the reserve tanks to track fuel delivered, used or remaining in the tanks.

Original document

Text · page 2 of 20

Contents

Report Highlights .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1

Fuel Operations .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2

  How Should Officials Account for and Safeguard Fuel?. .  .  .  .  .  .  .  . 2

  Officials Did Not Properly Monitor or Account for Fuel. .  .  .  .  .  .  .  .  . 3

  Officials Did Not Adequately Safeguard Access to Fuel. .  .  .  .  .  .  .  . 3

  The Superintendent Did Not Adequately Review Fuel
  Transactions. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4

  Department Officials Did Not Adequately Safeguard Fuel
  Inventory. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5

  What Do We Recommend? . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5

Appendix A – Responses From Town Officials .  .  .  .  .  .  .  .  .  .  .  .  . 7

Appendix B – Audit Methodology and Standards .  .  .  .  .  .  .  .  .  .  .  15

Appendix C – Resources and Services.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  17