How bad is the record keeping in the Omaha Fire Department? Bad enough that Nebraska State Auditor Mike Foley says he can't perform a department audit because the financial books are too disorganized. In a report released Oct. 28, Foley called the OFD’s payroll and time sheets “inadequate and unreliable,” saying there was no way to tell if employees were working their assigned shifts. Foley also questioned the oversight of a $39,000 discretionary spending account that was funded through public donations. The city says it is overhauling the time reporting process and hopes to have Foley provide a full audit next year. The Omaha City Council voted to accept Foley’s findings last week.