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Audit Objective

Determine whether the Board provided adequate oversight of procurement and claim processing.

Key Findings

The Board did not:

• Seek competition for professional services totaling approximately $1.6 million or competitively bid purchase and public works contracts totaling approximately $6.1 million during the audit period.
• Have written agreements with nine professional service providers paid a total of $968,545 during the audit period.

The Director for Technology:

• Circumvented the procurement policy and ordered various items online totaling $71,226 during the audit period, including $4,596 for shipping costs.

Key Recommendations

• Ensure purchases subject to the competitive bidding thresholds are made in accordance with GML.
• Enter into written agreements with all professional service providers.
• Ensure that all purchases are subject to the District’s procurement process.

District officials agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.