Audit Objective

Determine whether Mexico Academy Central School District (District) officials used a competitive process to procure goods and services not subject to competitive bidding.

Key Findings

District officials did not always seek competition when purchasing goods and services as required by the District’s procurement policy. As a result, officials could not assure taxpayers that they procured goods and services in the most prudent and economical manner. Officials did not:

• Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880.
• Obtain written quotes for the purchase of like-kind items from three vendors totaling $17,762 and did not maintain documentation to justify they used a sole source provider for the purchase of goods and services totaling $54,045 from nine vendors.

Key Recommendations

• Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional services.
• Obtain written quotes as required by the procurement policy.
• Maintain documentation to justify using a sole source provider.

District officials agreed with our findings and indicated they will develop a corrective action plan.