The Elba Volunteer Fire Department got two dings in a recent comptroller's audit: The board of directors needs to be sure the treasurer's work is audited, and expenditures need to be properly approved and recorded.
There is no evidence of missing or misappropriated funds, though there are a few expenditures that aren't properly documented.
Although there's no evidence of missing money, the department's lax oversight, auditors said, could cause problems.
"The Board’s inadequate oversight and weak controls increase the risk that Department disbursements may not be for appropriate purposes and that all money due the Department may not be received and deposited," the audit report states.
There is a lack of supporting documents for expenditures, auditors said, for $40,566 in spending. There are no documents to show that the board approved these expenditures.
Receipts from the department's largest fundraiser, the Onion Festival, were not properly recorded in 2013, the report states, affecting the department's ability to properly track revenue.
The festival generated $87,210 in revenue, with $78,886 in expenses, for a profit of $8,324.
While raffle tickets printed and sold are properly tracked, the same can't be said, according to the report, of food and beverage tickets.
The treasurer wrote a check to cash for $7,500 before the last festival, so there would be cash on hand for miscellaneous expenses. While she had receipts for $3,250 of the money spent from that fund, the rest of the expenditures had no supporting documentation.
Some of the cash is recorded in the fund-raising report, but there is no documentation for the balance of $1,365.
"The Board’s failure to properly oversee fund-raising activities substantially increases the risk that fund-raising money could be lost or stolen without detection," the report states.
Robert Ziphel, acting president of the Elba Volunteer Fire Department Board of Directors, responded to the audit and stated, "In response to our audit, we agree with your findings. We have implemented changes in 2014 and will continue to do so in the future as needed."