atlanta fire rescue department financial transaction review - october 2022
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Atlanta Fire Rescue Department Financial Transaction Review
Released October 2022 Download full report here We undertook this audit because the Fire Chief requested an audit of the department's financial transaction between February 2018 through February 2021 to assess compliance with city policies. |
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We found:
- The department does not reconcile revenue and does not segregate incompatible duties associated with invoicing, payment collection, and recordkeeping, which increases the risk of undetected fraud and theft.
- The department is recording special event revenues to a trust fund expense account rather than a revenue account.
- Staff told us that the department does not have written policies and procedures.