Town of Mooers - Highway Asset Accountability (2020M-35)

Issued Date
June 05, 2020

[read complete report - pdf]

Audit Objective

Determine whether Town officials adequately safeguarded and accounted for Highway Department (Department) assets.

Key Findings

  • The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets.
  • Department assets were not properly disposed of.
  • Town officials did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway facility, valued at $20,576.
  • The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841.

Key Recommendations

  • Maintain a complete, accurate and up-to-date inventory of all Department assets.
  • Establish an asset disposition policy and procedures for the sale or disposal of unused assets.
  • Ensure fuel inventories are periodically measured and perpetual inventory records are maintained.
  • Bill the VFD for their recorded fuel used.

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