Issued Date
August 05, 2022
Audit Objective
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with 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.
- Of the $1.88 million in purchases tested from 25 vendors, District officials did not adequately document that they properly sought required competition for 18 purchases as follows:
- Seven purchases totaling $212,953 subject to competitive bidding requirements.
- Five purchases totaling $12,002 requiring quotes in compliance with purchasing policies.
- From six professional service providers totaling $130,510.
- The Board and District officials did not develop adequate written purchasing policies and regulations.
- The Board did not annually review the policies as required.
Key Recommendations
- Adequately document compliance with competitive bidding requirements and purchasing policies and regulations.
- Develop adequate written policies and clear and consistent regulations for procurements not subject to competitive bidding, including professional services, annually review the policies.
- Monitor and enforce compliance with policies and regulations.
District officials generally agreed with our recommendations and plan to initiate corrective action.