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Objective

Determine whether Marion Central School District (District) officials procured goods and services in accordance with the procurement policies and procedures and applicable statutes.

Key Findings

The Board did not always ensure that competition was sought in accordance with the procurement policies and procedures and competitive purchasing requirements. We examined purchases totaling $2.1 million, more than $586,000 was not competitively procured.

• District officials could not support they sought competition for purchases totaling:
  • $103,687 for goods and public works that were subject to competitive bidding,
  • $104,430 for items below the competitive bidding requirements but subject to alternative quote thresholds, and
  • $377,979 paid to four professional service providers.
• The Board and officials also did not develop adequate purchasing policies and procedures.

As a result, officials cannot assure taxpayers that purchases were made in the most prudent and economical manner.

Key Recommendations

• Ensure goods and services are competitively procured, when required.
• Establish adequate purchasing policies and procedures.

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