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Audit Objective

Determine whether District officials used a competitive process to procure goods and services.

Key Findings

• The written procurement policy was inadequate.
• District officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000.

Key Recommendations

• Adopt a comprehensive written procurement policy.
• Ensure purchases are made in accordance with the written procurement policy and procedures and that a competitive process is used.

District officials agreed with our recommendations and indicated they planned to initiate corrective action.