Purpose of Audit

The objective of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016.

Background

The Friendship Central School District is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of Education. The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million.

Key Findings

• The purchasing policy did not establish procedures for procuring professional services.
• The purchasing agent and claims auditor did not always ensure that purchases were made in compliance with the requirements of this policy or require District officials to properly document compliance when they sought competition.

Key Recommendations

• Review and revise its procurement policy to include clear language addressing the procurement of professional services and prescribing methods for soliciting competition for such services through the use of RFPs and written or verbal quotes.
• Require strict adherence to the requirements of its procurement policy including retaining required documentation such as quotes. The Board should require the purchasing agent and claims auditor to regularly monitor compliance with the procurement policy and periodically report to the Board.