Purpose of Audit

The purpose of our audit was to examine the District’s purchasing practices for the period January 1, 2015 through June 21, 2016.

Background

The Clarence Fire District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2016 total $944,965.

Key Findings

• The purchasing policy does not require the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding professional service contract.
• District officials could not provide evidence that they had obtained quotations or used RFPs for eight of the 10 purchases from 2015 that we reviewed.

Key Recommendations

• Consider amending the purchasing policy to include the use of competitive methods, such as using an RFP process, when procuring professional services.
• Ensure that all District officials who are involved in the procurement process comply with the purchasing policy requiring the use of verbal and written quotes for purchases not subject to competitive bidding.