FIRE - FIRE SUPPLY BACKGROUND: The Fire Department...

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Sheet1 Page 1 FIRE SUPPLY BACKGROUND: The Fire Department maintains a supply facility that is used as a store for the various fire stations and para-medics. Approximately $500,000 is expended annually for supplies which include: chemicals, uniforms, materials, tools, general supplies, small equipment, and medical supplies. The Fire Supply Division is under the Assistant Fire Chief and has a staff of three storekeepers. Our review will concentrate on the internal accounting controls over the inventory, security, and expense distribution within the Fire Department for items issued. SCOPE: The audit period for test work will be for the last six months. The evaluation of internal control will be as of the last day of the field work. The Fire Supply Division is not on the City's perpetual inventory system and all records are maintained manually. PLANNING: 1. Prepare and send an entrance letter to the Fire Chief. 2. Prepare a planning program and budget for the preliminary survey work. 3. Discuss the audit area with your team leader and obtain approval on the planning stage of the audit. 4. Review relevant background material concerning the Fire Supply Division such as past internal and external audit reports. Obtain any written procedures or policies concerning this area. 5.
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FIRE - FIRE SUPPLY BACKGROUND: The Fire Department...

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