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Audit Objective

Determine whether Gananda Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.

Key Findings

The Board did not ensure that purchases were adequately documented and approved to verify that a competitive process was used to procure goods and services and ensure the optimal use of resources.

• The Board and officials did not develop adequate purchasing policies and procedures.
• District officials did not adequately document that they properly sought required competition for purchases:
  • Subject to competitive bidding requirements totaling $352,943.
  • Requiring quotes in compliance with purchasing policies, totaling $88,240.
  • From 11 professional service providers totaling $2.21 million.

Key Recommendations

• Ensure the District has adequate policies and clear and consistent procedures for procurements not subject to competitive bidding, including professional services, and monitor for and enforce compliance with policies and procedures.
• Ensure that District officials adequately document compliance with competitive bidding statutes and purchasing policies and procedures.

District officials agreed with our recommendations and indicated they will take corrective action.