Audit Objective 

Determine whether Chautauqua Lake Central School District (District) officials procured fuel in compliance with the District’s procurement policies. 

Key Findings 

District officials did not procure fuel in compliance with the District’s policies. When District officials deviate from adopted policies, there is an increased risk that goods and services will not be obtained at a favorable cost. 

District officials: 

• Did not seek competition for fuel purchases made from a single vendor totaling approximately $166,000. 
• Did not adequately review purchases made to ensure charges were appropriate, resulting in approximately $2,200 in overpayments. 

Key Recommendations 

• Follow District policies when requesting or acquiring goods and services, including using competitive bidding when required. 
• Ensure individuals responsible for procuring goods and services receive procurement training that details proper procurement practices. 
• Conduct a thorough and deliberate audit of each claim before authorizing payment. 

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