Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
District officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. We examined purchases totaling $556,813 and found District officials could not support that they periodically sought competition for purchases totaling $478,613. In particular, officials did not:
- Revise the purchasing policies to include sufficient guidelines for the procurement of professional services.
- Periodically use competition to procure services from professional service providers. The District used the same vendor for liability insurance for 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and payroll services for 9 years without seeking competition.
When officials do not seek competition, there is less assurance to taxpayers that procurements were made in the most prudent and economical manner.
- Revise the District’s purchasing policies to include seeking competition at reasonable intervals for the procurement of professional services.
- Seek competition in accordance with policies and statutory requirements.
District officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our comments on issues raised in the District’s response letter.