07/06/2021
Missouri State Auditor Nicole Galloway today
released a citizen-requested audit of the Western Cass Fire Protection
District, which is located in western Cass County. The audit made
recommendations related to spending and budgeting to ensure transparent and
effective use of taxpayer dollars.
"The citizens served by the Western Cass
Fire Protection District requested this audit to get an independent review of
the financial practices of the district. The result is a comprehensive report
that makes recommendations in several areas," Auditor Galloway said.
"Based on their responses to the audit, the board of directors is working
to implement our recommendations and address the concerns."
The district did not have a policy related to
bidding and, as a result, had not solicited bids for $16,000 in insurance
coverage. The district also did not advertise a request for bid proposals for
renovations to a fire station and did not retain documentation supporting the
decision to not award the project to the lowest bidder. The project cost more
than $18,000.
The audit also recommended the board adopt
formal policies for the use of the district's debit card and ensure receipts
are retained for all purchases.
The audit also found several areas for the
district to improve practices related to transparency of financial practices
and operations. Budgets for the 2020 and 2021 fiscal years were incomplete and
financial reports did not include necessary details of the district's financial
transactions. Additionally, the district did not always comply with the
Sunshine Law.
The complete audit report, which received an
overall rating of fair, is available here.