Purpose of Audit

The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through November 5, 2015.

Background

The Brocton Central School District is located in the Towns of Portland, Stockton and Pomfret in Chautauqua County. The District, which operates one school with approximately 615 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $16.9 million.

Key Findings

• District officials did not always use competitive methods to procure goods and services that fell under bidding thresholds.
• District officials did not always obtain or retain quotes or bids.

Key Recommendations

• Adopt a purchasing policy that addresses the procurement of professional services and items that fall under the bidding thresholds.
• Ensure that the purchasing agent receives and reviews appropriate purchasing documentation, such as quotes, bids or proposals.