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Audit Objective

Determine whether a competitive process is used to procure goods and services.

Key Findings

• The School’s procurement policy is not comprehensive.
• The Board did not properly approve 18 contracts with cumulative payments totaling $1.3 million, as required by the School’s policy.
• School officials made 26 purchases totaling $289,500 without using quotes, as recommended by the School’s procurement procedures.

Key Recommendations

• Adopt a more comprehensive written procurement policy.
• Approve contracts as required by the School’s policy.
• Seek competition and obtain quotes for purchases, as required by the policy and as recommended in the procurement procedures.

School officials generally agreed with our recommendations and indicated they planned to initiate corrective action.