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Audit Objective

Determine whether Village officials procured goods and services in compliance with the procurement policy.

Determine whether claims were adequately supported and properly audited before payment.

Key Findings

Village officials did not:

• Follow the adopted procurement policy when acquiring goods.
• Issue request for proposals for professional service providers who were paid $191,575 for the audit period.
• The Board did not properly audit claims.

Key Recommendations

• Adhere to the procurement policy.
• Revise the procurement policy to include a competitive process for obtaining professional services.
• Ensure all claims are adequately supported as required by the procurement policy.

Village officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on issues raised in the Village’s response letter.