Broward County Commission Regular Meeting
Director's Name: Bob Melton
Department: County Auditor
Information
Requested Action
title
MOTION TO ACKNOWLEDGE AND FILE Office of the County Auditor’s Fleet Services Division Fuel Audit - Report No. 25-16.
body
Why Action is Necessary
What Action Accomplishes
Goal Related Icon(s)
☐County Commission
☐Go Green
☐MAP Broward
Previous Action Taken
Summary Explanation/Background
Pursuant to the Fiscal Year 2025 Audit Plan, we have conducted a Fleet Services Division Fuel Audit.
Our objectives were to determine the accuracy and propriety of fuel inventory and usage, and adequacy of internal controls over fuel inventory and usage. The audit covers Fiscal Years 2023 and 2024, from October 1, 2022, to September 30, 2024.
We conclude that there were discrepancies in fuel inventory and usage records during the audit. We could not determine if the fuel was used for legitimate business purposes and misappropriation of fuel could have occurred without detection. We further conclude internal controls were not adequate during the audit period. Opportunities for Improvement are included in the report.
We appreciate the cooperation and assistance provided by the Fleet Services Division throughout our audit process.
Source of Additional Information
Fiscal Impact
Fiscal Impact/Cost Summary
None.