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Audit Objective

Determine if District officials sought competition for the purchase of goods and services not subject to competitive bidding and ensured that written contracts were in place for all professional services.

Key Findings

District officials did not:

• Always seek competition for professional services.
• Have written agreements for 10 professional service providers who were paid $394,380 during the audit period.
• Always obtain quotes for goods and services, as required by the purchasing policy.

Key Recommendations

• Consider revising the District’s purchasing policy to require competition for procuring professional services.
• Enter into written agreements or pass resolutions for all current and future professional services.
• Ensure the required quotes for goods and services are obtained.

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