Purpose of Audit

The purpose of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016.

Background

The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and administrative services to its component and participating districts and is governed by a 10-member Board of Education elected by the boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $129.26 million.

Key Findings

• The purchasing policy and regulations do not indicate when or at what monetary threshold it is appropriate to use written RFPs or written or verbal quotes; the policy and regulations do not outline the specific documentation requirements to be used during the solicitation process, including documentation for the decisions made; and BOCES officials told us that they did not seek competition for certain providers because it was not required by their policy.
• BOCES did not have formal written agreements with 29 (24 percent) of the professional service providers that were paid more than $1,000.

Key Recommendations

• Revise its procurement policy and regulations to provide guidance as to how competition should be solicited for professional services, including the appropriate use of written RFPs, written quotes and verbal quotes; provide guidance for the documentation requirements during the solicitation process, including documentation for the decisions made; and require BOCES officials to award professional service contracts only after soliciting competition.
• Enter into a written agreement with each professional service provider indicating the contract period, the services to be provided, the timetable for completion and the basis for compensation.