Opportunities for Agencies to Further Strengthen Fuel Safeguards

April 7, 2025

King County uses fuel to provide essential services to residents, so it is important to safeguard fuel from theft and misuse. Fuel and fueling cards represent a risk for misuse or fraud if internal controls within county agencies are insufficient. This letter summarizes the results of our limited review of internal controls that agencies use to protect county fuel resources from theft, fraud, and misuse. Overall, we found that Fleet Services Division and Metro Transit largely follow best practices for fuel management, but there are actions they each could take to strengthen the safeguards that protect county fuel resources. Our intent is to identify policies or practices that agencies could bolster to better align with best practices or to more securely protect the County’s fuel resources.