Purpose of Audit

The purpose of our audit was to review the Village’s purchasing practices for the period June 1, 2014 through June 24, 2016.

Background

The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $8.6 million.

Key Findings

• The Village’s procurement policy did not include procedures for procuring professional services.
• Village officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy.

Key Recommendations

• Revise the procurement policy to include clear language addressing the procurement of professional services and prescribing methods for soliciting competition for such services.
• Require strict adherence to the requirements of the procurement policy.