[read complete report – pdf]

Audit Objective

Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to procure goods and services not subject to competitive bidding.

Key Findings

We examined purchases totaling $292,992 and found purchases totaling $179,903 (61 percent) were not competitively procured as required by the District’s procurement policy.

As a result, the Board and District officials do not have assurance that goods and services are acquired at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers.

District officials did not:

• Use a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136.
• Obtain written quotes for 21 purchases of goods and services totaling $77,767.

Key Recommendations

• Update the procurement policy to provide officials with additional guidance for soliciting competition for professional services and insurance coverage.
• Obtain quotes as required by the procurement policy and ensure that all proper documentation is maintained.

District officials agreed with our recommendations and indicated they would take corrective action.