Purpose of Audit

The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2012 through April 10, 2014.

Background

The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.9 million.

Key Findings

• The District’s purchasing policy does not state competitive bidding threshold amounts and the Business Office Manual is more restrictive than statutory requirements for purchases subject to competitive bidding.
• The purchasing agent was not provided with documentation of competition.

Key Recommendations

• Annually review, update as needed and distribute to officials and staff involved with the purchasing process the District’s purchasing policy and Business Office Manual.
• Ensure that the purchasing agent receives, reviews and retains appropriate purchasing documentation.