City University of New York

Follow-up of Summary Report on Purchasing Practices at Three CUNY Schools

We reviewed the status of 59 sampled recommendations made in audit report A-11-94 issued 7/28/94, and found that 36 recommendations were implemented, 8 were partially implemented, 13 were not implemented and 2 were no longer applicable. The recommendations not implemented dealt with conducting periodic surprise counts of petty cash to detect discrepancies, analyzing the cash flow needs of the imprest fund, reconciling purchase receipts to invoices and installing computer edits to flag consecutively numbered vendor invoices and duplicate invoice numbers. The findings suggest departures from accepted purchasing practices may be common at CUNY colleges. A-11-95