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Audit Objective

Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements.

Key Findings

• The Board-adopted purchasing policies were not updated and deficient.
• All 10 purchase and public works contracts we reviewed totaling approximately $1.1 million were procured in accordance with the District’s purchasing policies and statutory requirements.
• Of the 15 purchase contracts we reviewed totaling $76,378 that did not exceed the competitive bidding threshold, 11 purchase contracts (73 percent) totaling $56,624 were not procured in accordance with the purchasing policy.
• Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six providers, who were paid $163,497, were not procured in accordance with the purchasing policy.

Key Recommendations

• Annually review and update the District’s purchasing policies.
• Procure goods and services not subject to the competitive bidding requirements in compliance with the District’s purchasing policy.

District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.