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audit sanitary district no 7 internal controls_part4

Kết quả kiểm toán và khuyến nghị gallon trước khi giao hàng. Đối với 8 trong số 12 mua, gallon trong bể mỗi que thăm đọc trên vé ngay lập tức sau khi việc cung cấp nhiên liệu, ít hơn so với những gì chúng tôi dự kiến sẽ dựa trên tính toán của chúng tôi. Kết quả là, chúng tôi không thể kết luận rằng Quận thực sự nhận được gallon lập hoá đơn. | Audit Findings and Recommendations gallons prior to delivery. For 8 of the 12 purchases the gallons in the tank per the dipstick reading on the ticket immediately after the fuel delivery was less than what we expected based on our computations. As a result we could not conclude that the District actually received the gallons billed. Possibility of Fuel Leakage 10-Day Fuel Reconciliation Worksheet Our review revealed that the District did not comply with the State s requirements for investigating excessive fuel variances shown on the 10-Day Worksheet. We examined nine 10-Day Worksheets and found five instances where variances were greater than the tolerable amount of 30 gallons. In all five instances the explanation written by the District on the worksheet did not indicate that the all possible causes for the variances were investigated. Thus there was an increased risk that leakage factors may have existed thus requiring that the NYS Department of Environmental Conservation be notified according to 6 NYCRR Part 613.4 d and the tanks be taken out of service until an inspection or a tightness test was performed the cause was determined and necessary repairs or replacements were made. Failure to comply with 6 NYCRR Part 613.4 d may also expose the District to fines. We examined 33 days of fuel inventory records kept on or after September 17 2008 the date when the District implemented the use of the 10-Day Inventory Reconciliation Worksheets to determine if the data recorded in the worksheets agreed with the source information. Our review revealed that for 3 of the 33 days there were transcription errors which were not detected. Had a supervisory review of the accuracy of the 10-Day Worksheet been performed these errors would have been detected. We were able to determine that in these 3 cases the errors did not adversely impact the tolerable variance for each of these three 10-day periods. Audit Recommendations The District should a take the necessary steps to change .