Purpose of Audit

The purpose of our audit was to determine whether District officials obtained required quotes for the purchase of goods and services for the period January 1, 2016 through September 1, 2017.

Background

The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $480,000.

Key Finding

• District officials did not obtain and retain quotes for 10 purchases totaling $64,000 as required by their procurement policy.

Key Recommendation

• Ensure that purchases include itemized supporting documentation and evidence that the required number of quotes were obtained as required by the procurement policy.