A state audit of the East Pembroke Fire District's financial records found problems with accounting procedures, but did not uncover any missing funds or improper expenditures.
The NYS Comptroller's Office released the audit this past week and was critical of the district for:
- Not auditing treasurer's records and reports;
- The treasurer has not completed and filed annual financial reports with state since 2005;
- There's no evidence the board reviewed claims before they were paid;
- Bank statements were not reconciled monthly.
The apparent problems with the bookkeeping required auditors to go through expenses check-by-check -- 75 checks in all totaling $21,875 -- from May 1 through Oct. 30, as well as all bank account transfers, deposits and withdrawals.
The financial activity was properly recorded and disbursements appeared for district purposes, but claims lacked proper approvals.
The audit period was Jan. 1, 2010 through Nov. 29, 2011.
The district has an annual budget of $158,000.
