[read complete report - pdf]

Audit Objective

Determine whether the Board adhered to the law and District policy when procuring professional services.

Key Findings

The Board did not:

• Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit.

District officials did not:

• Always comply with District policy to procure professional services. Our review of procedures District officials used to select 17 professional service providers showed that they did not seek competition when selecting six service providers, who were paid a total of $437,732 during the audit period.

Key Recommendations

• Use a competitive RFP process when contracting for the annual audit and repeat the process at least every five years as required by law.
• Ensure that District officials and personnel comply with the District’s purchasing policy when procuring professional services.

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