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Audit finds weak controls over EMST funds and procurement at Fire & Rescue; chief pledges policy, training and technology fixes
Summary
A December 2025 performance audit found missing documentation for many EMST‑funded projects, inconsistent procurement practices among local volunteer fire departments, miscoded purchasing‑card transactions, and travel documentation gaps; Fire Chief Corey Smedley said the department is updating policies, training volunteers, and exploring tracking technology.
The Inspector General's performance audit of fiscal management at Montgomery County Fire and Rescue Service found significant weaknesses in monitoring how Emergency Medical Services Transport Insurance Reimbursement (EMST) funds are used by local volunteer fire and rescue departments (LFRDs). Auditors tested 40 projects (about $1.2 million) and reported pervasive documentation gaps: eight projects had no evidence of supporting documentation, 32% of tested items lacked sufficient support for reconciliation, and 80% of samples missed required spending or encumbrance timelines.
"It was incredibly difficult for us to figure out exactly what had been spent on what," the Inspector General said, and recommended financial audits of EMST distributions to ensure compliance with county resolutions and agreements. The audit included findings that many LFRDs used invoices rather than contracts, often failed to follow bid requirements, and frequently lacked written procurement policies. Purchasing‑card testing revealed missing approvals and miscoded expenditures; travel transactions in the sample lacked documentation in the county eTravel system.
Chief Corey Smedley, who introduced himself to the committee as Fire Chief, said the department has convened a cross‑functional team with association members and fiscal staff, fast‑tracked needed policy updates, and will incorporate training for volunteers. "We're looking at some updated technology that we can track where things are going and how they're moving through the process," Smedley said. Dominic Del Pozzo, Division Chief for Fiscal Management, said the county distributes over $5 million annually to LFRDs across EMST, AMIS and ESPP funds and that quarterly reporting, contracts, invoices and bank statements will be required going forward.
The OIG said the CAO agreed and tasked internal audit to pursue financial audits of LFRD EMST distributions; several recommendations remain open and are marked as in progress. Councilmembers praised career and volunteer firefighters while pressing for timely communication and practical steps to make policies operational and enforceable.
