Purpose of Audit

The purpose of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017.

Background

The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is governed by an elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million.

Key Findings

• The Town did not seek competition to procure goods and services totaling approximately $268,000 and did not have a current contract with the IT consultant.
• Multiple game programs had been downloaded onto Town computers. In addition, we identified questionable Internet use by Town employees including visiting websites for online banking and investment, shopping, travel, sports, social networking and entertainment.
• Town officials did not develop a disaster recovery plan.

Key Recommendations

• Use a request for proposals process to select professional services and ensure proper documents are maintained for future needs and enter into written contracts that clearly stipulate the services to be performed and the compensation for those services for all current and future professional service providers.
• Develop procedures and controls such as a filter that restricts software installation and access to websites.
• Adopt a comprehensive disaster recovery plan that details specific guidelines for the protection of equipment and private essential data against damage, loss or destruction.