Purpose of Audit

The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 through January 8, 2016.

Background

The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of Granby and Hannibal in Oswego County, the Town of Lysander in Onondaga County and the Town of Butler in Wayne County. The District, which operates two schools with approximately 930 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 million.

Key Findings

• The Board has developed a procurement policy but no formal procedures for seeking competition when procuring professional services, including documentation that supports the decisions made.
• Not all providers have written agreements with the District or the District could not locate the agreements.

Key Recommendations

• Revise the procurement policy and develop procedures for professional services including documentation requirements for decisions made.
• Ensure the District has written agreements, for services in excess of a reasonable limit, with all professional service providers that detail the types and timeframes of services and the compensation to be paid.