[read complete report - pdf]

Audit Objective

Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.

Key Findings

District officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Officials did not procure:

• One purchase contract totaling $26,859, of 10 purchase contracts totaling $697,282, that exceeded the competitive bidding threshold in accordance with statutory requirements.
• Seven contracts (47 percent) totaling $71,692, of 15 purchase or public works contracts totaling $127,746, in accordance with the purchasing policies, because officials did not obtain verbal or written quotes.
• All professional services in accordance with the purchasing policies. We reviewed six professional service providers and found five providers were paid a total of $135,238 for services provided during the audit period without officials using a request for proposal (RFP), as required.

Key Recommendations

• Procure purchase contracts exceeding the competitive bidding threshold in compliance with statutory requirements.
• Procure goods and services not subject to the competitive bidding requirements in compliance with the District’s purchasing policies.

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