A report from the Louisiana State Legislative Auditor found the St. Tammany Fire Protection District No. 2 failed to adequately monitor its fleet card program after finding multiple charges without documentation or approval.
The procedural report analyzed the fire district's finances, focusing on credit cards and fuel cards. It found that 54% of credit charges reviewed did not include cost estimations or approval on the related purchase order forms; 6% of fuel charges reviewed were not supported by a receipt; and the fuel card vendor’s monthly statement did not reflect documentation of supervisory review and approval.
The legislative auditor advised the fire district to prohibit the use of credit cards without a properly completed purchase order form, require users to submit receipts after fuel purchases, and require management to review the monthly fuel billing statements with supporting receipts and documentation before payment is made. The agency said it plans to implement the auditor’s recommendations.