Audit Objective

Determine whether the District sought competition when purchasing goods and services that fell below the statutory bidding thresholds.

Key Findings

• Our review of 60 purchases made during the audit period totaling nearly $342,000 disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000.
• The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid.

Key Recommendations

• Maintain appropriate evidence to document competition was sought based on established requirements.
• Ensure adequate procedures are developed and distributed to appropriate employees and officials.

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