Audit calls on the Department of Fire Services (DFS) to improve its administration of inventory of fixed assets as well as oversight of budgetary earmarks that direct funds to local communities. The audit examined the period of period July 1, 2016 through December 31, 2018.
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Audit Audit of the Department of Fire Services (DFS)
|Organization:||Office of the State Auditor|
|Date published:||May 12, 2020|
In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of the Department of Fire Services (DFS) for the period July 1, 2016 through December 31, 2018. In this performance audit, we examined DFS’s inventory process, including new purchases valued at $1,000 or greater, disposals, and the annual physical inventory report, as well as earmarked funds allocated under DFS’s annual state budget.
Below is a summary of our findings and recommendations, with links to each page listed.
DFS did not add new purchases of assets costing more than $1,000 to its master inventory list.
DFS disposed of assets without prior approval from the Operational Services Division.
DFS did not verify all assets during physical inventories or complete quarterly inventory reconciliations.
DFS did not collect appropriate documentation to support expenditures for earmarked funds.
DFS should develop policies and procedures for the administration of earmarked funds, including the documentation required to ensure that funds are used for their mandated purposes.
A PDF copy of the audit of the Department of Fire Services (DFS) is available here.
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Boston, MA 02133