Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)

Issued Date

July 08, 2022

Audit Objective

Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card charges were properly approved, adequately supported and for valid purposes.

Key Finding

While the 198 BOCES purchase card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The purchasing agent:

Did not approve 197 purchases totaling approximately $46,000 before goods or services were obtained.

Key Recommendation

Require the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being ordered or obtained.

BOCES officials agreed with our recommendations and indicated they have initiated or planned to initiate corrective action.

Background

BOCES provides educational and support services to 22 component school districts in Genesee, Livingston, Steuben and Wyoming Counties.

BOCES is governed by an 11-member Board of Education (Board). Members are elected by the boards of the component school districts. The Board is responsible for the general management and oversight of financial and educational affairs.

The District Superintendent is the chief executive officer responsible, along with other administrative staff, for BOCES’ day-to-day management.

The Chief Financial Officer (CFO) supervises all business office functions. In addition, the Board appoints a purchasing agent who is responsible for supervising daily purchasing activities and approving all purchases.

Audit Period

July 1, 2020 – October 31, 2021