Purpose of Audit

The purpose of our audit was to examine certain County procurement practices for the period January 1, 2014 through June 12, 2015.

Background

Genesee County is located in western New York. The County, which has approximately 60,000 residents, is governed by an elected nine-member Legislature. Budgeted appropriations for 2015 totaled $150 million.

Key Findings

• The Highway Department did not have documentation that it always made purchases from the vendor with the lowest bid price.
• County officials and employees who were provided with purchase cards did not always comply with the purchase card policy.
• The Treasurer’s office did not adequately audit purchasing card transactions.

Key Recommendations

• Maintain adequate documentation to help ensure that purchase contracts are awarded to the lowest responsible bidder in accordance with the GML.
• Ensure that employees who are provided with purchase cards understand their responsibilities, sign the cardholder agreement and adhere to the policy.
• Perform a thorough audit of purchasing card activity to determine if County policies are being followed and cost savings opportunities are being realized.