Lima Public Library – Procurement (2017M-295)

Issued Date
March 30, 2018

Purpose of Audit

The purpose of our audit was to determine whether Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017.


The Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a five-member Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000.

Key Finding

  • The Board did not adopt a procurement policy.

Key Recommendation

  • The Board should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and services not subject to competitive bidding.