Audit Objective

Determine whether Oxford Academy and Central School District (District) officials procured and monitored transportation contracts in the best interest of taxpayers.

Key Findings

District officials did not always ensure transportation contracts were procured and monitored in the best interest of taxpayers.

District officials did not:

• Comply with competitive bidding requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for the 35 transportation contracts totaling $552,659.
• Monitor District fuel credit card purchases resulting in 155 charges totaling $16,258 that did not comply with District procedures.
• Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor. Vehicle repair invoices had 22 charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District vehicles.

Key Recommendations

• Comply with competitive bidding requirements and the District’s procurement policy.
• Monitor and enforce fuel credit card procedures.
• Periodically review work performed by outside vendors on the District’s behalf.

District officials agreed with our recommendations and have initiated corrective action.