Holley Central School District - Procurement (2019M-7)

Issued Date
March 15, 2019

[read complete report - pdf]

Audit Objective

Determine whether District officials used a competitive process to procure goods and services.

Key Findings

  • The written procurement policy was inadequate.
  • District officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000.

Key Recommendations

  • Adopt a comprehensive written procurement policy.
  • Ensure purchases are made in accordance with the written procurement policy and procedures and that a competitive process is used.

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