Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)

Issued Date
August 16, 2019

[read complete report - pdf]

Audit Objective

Determine whether Town officials purchased goods and services economically.

Determine whether the Supervisor safeguarded cash.

Key Findings

  • Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional services.
  • The Supervisor did not provide oversight of the bookkeeper’s recordkeeping and reporting of financial activity.

Key Recommendations

  • Ensure officials and employees follow competitive bidding statutes, and policy requirements to solicit and document competition when making purchases.
  • Provide adequate oversight of the bookkeeper.

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