Controls over fuel consumption - february 2025

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Controls Over Fuel Consumption
Released: February 2025

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​We undertook this audit as a follow-up to our 2012 audit that identified patterns of use consistent with fuel theft and an overall control environment inadequate to prevent or detect the misuse of fuel. This audit assesses whether the Office of Fleet Services has strengthened controls to mitigate the likelihood or detect the theft of city fuel.

To improve recordkeeping and reduce risks of errors and fuel theft, the Public Works commissioner should ensure Fleet Services staff:
• review employee statuses and assignment changes to inactivate employees who no longer need access and ensure employee identification information with access to fuel is complete and accurate
• monitor usage for fueling irregularities and ensure an approved Gas Can Key Request Form and equipment listing are on file before granting access

To monitor citywide fuel consumption to identify trends and detect fuel misuse, the Public Works commissioner should:
• ensure processes are in place to track fuel transactions through FuelFocus at all city sites that dispense gas
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To ensure fuel sites are physically secured and gas pumps and employees are protected from potential hazards, the Public Works commissioner should:
• ensure cameras under the purview of Public Works are installed and working at each fuel site to capture fueling activity
• provide guidance to departments with fuel tanks to ensure CCTV systems are in place, warning and instructional signage are consistent across all sites, safety measures are implemented, and periodic inspections occur to ensure tanks are free from debris and overgrowth

We found:

• Fleet Services has established system controls that limit the frequency and amount of fuel employees can obtain within a 24-hour period since our last audit in 2012
• Although system controls have improved, we found control weaknesses that allow fuel misuse. 
• Instances of employees fueling different vehicles or equipment using the same identification numbers at the same time, or minutes apart, at different fueling locations. 
  
• Not all employees who obtain fuel with gas can keys are properly authorized.