Audit Objective
Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance with Board-approved rates.
Key Findings
- We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek competition for eight providers paid $309,300.
- The District paid an investigator $7,813 more than the Board-approved rate of $45,000.
- We examined invoices from 20 vendors totaling $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining the required number of quotes.
Key Recommendations
- Use competitive methods to procure professional services and purchases under the bidding threshold.
- Obtain Board authorization if necessary professional services exceed the Board-approved compensation in written agreements or Board resolutions.
District officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.