A REPORT FROM THE OFFICE OF INTERNAL AUDIT
|
|
- Stewart Perry
- 6 years ago
- Views:
Transcription
1 A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #12-08S1, Purchasing Compliance AUDIT CLIENT: Purchasing / Cross-Functional REPORT DATE: August 27, 2012 AUDIT GRADE: Satisfactory REPORT AUTHORS: APPROVED FOR RELEASE: Mariano Caputto, Audit Intern; and Steven Rehn CIA, CFSA Steven Rehn CIA, CFSA AUTHORITY: Boise City Code, FY2012 Work Plan
2 Task #12-08 Series 1, Purchasing Compliance Date of Audit: February 6, 2012 INTRODUCTION The Office of Internal Audit has historically undertaken a series of reviews each year relative to the conduct of purchasing activities within the City. This report pertains to an assessment of the overall level of compliance with purchasing code, policy, and regulation currently being realized. The City utilizes PeopleSoft s systems to facilitate its purchasing activities. The system houses all created vendor data, serves as the platform for issuing and managing purchase orders, and is utilized to process payments through the accounts-payable module. Various levels or strata of purchasing activities have been established based on dollar values, and characteristics of the transactions. These are generally referred to as Informal, Semi-Formal, and Formal levels of purchases. Each of these levels carries with it differing requirements as to solicitations, bidding, and approval authorities. Informal purchases typically involve transactions that are less than $25,000. Semi-Formal processes are followed for purchases of goods and services between $25,000 and $49,999 - $99,999 in the case of construction projects. Formal purchase transactions involve the acquisition of goods or services at amounts of $50,000 or more - $100,000 or more in the case of construction projects. Purchase Order (PO) requirements do not necessarily follow the strata noted above. Small purchases up to $4,999 are at the discretion of Department Directors; PO s are not required. At $5,000 and above, however, Purchase Orders are mandatory for the great majority of transactions. Price comparisons are encouraged but are not mandatory below $5,000. Thereafter, as the transaction size increases, the amount of attention directed toward solicitation, pricing, and bids grows as each successive step is reached or surpassed. The table in Appendix A presents a summary of the requirements currently in place. 2
3 SCOPE AND METHODOLOGIES The scope period for purchasing activities included in this review was limited to records supporting that portion of Fiscal Year 2011 (10/1/10 to 9/30/11) that was available as of the audit date. The objectives established for this review included a determination of the following: Review Semi-formal Purchase transactions for basic metrics, evidence of best-price selection techniques, and proper approvals. Review Formal Purchases for basic transaction metrics, evidence of bestprice selection techniques, City Council approvals (when necessary), and completeness of the purchasing file. Review type, timeliness of submission, approvals, and accuracy of Change Orders. Also confirm that the related Purchase Orders have been updated. Determine if Sole Source declarations were made in accordance with Policy, City Code, and State Statue; documents were prepared and approved, and publication requirements were followed and documented. Review the administration of Task Orders for compliance with established guidelines. Determine if surplus property disposals were made in accordance with Policy, City Code, and State Statute. Internal Audit employed various methodologies during the review which included staff interviews, the review of associated documentation, statistical testing of purchase transactions, and such validation techniques as were appropriate to the circumstances. The methods employed and the evidentiary materials developed were deemed to be adequate to support the conclusions contained within this report. 3
4 EVALUATION AND COMMENTS Based on the work performed, it appears that administrative controls and processes related to Purchasing are functioning in a Satisfactory manner. The evaluation scale used by Internal Audit in assigning grades to audits defines one of the key attributes of a Satisfactory level of performance as: Reportable issues may exist within the audited area, but they are not deemed to be representative of pattern or practice within the area. Issues are typically of an isolated nature. Overall, systems of internal control are effective, and management oversight is adequate and supportive of the accomplishment of goals and objectives Internal Audit reviewed and / or analyzed electronic and hardcopy records related to 59 purchase orders with a combined total of $10,467, The total target population from which this sample was drawn amounted to $71,696, The random sample of Purchase Orders represents 14.18% of the total number of PO s in the target population, and 14.60% of the dollars expended in that same population. During the engagement, Internal Audit noted a number of issues related to compliance and documentation, and several more material issues that related to the administration of purchasing activities and contracts. Compliance and documentation issues tended to involve missing items and / or erroneous documentation. Those issues that were deemed to be more material in nature involved the failure to obtain proper approvals, and the continuation of work after the contracts / agreements authorizing the work had expired. Several minor process-related issues were also communicated to management as an Other Area of Concern (OAC). As is common to these types of communications, follow-up and correction is left to management s discretion. During the previous year s review, Internal Audit communicated its concerns to management relative to the number of documents that were not locate-able in the document management system. Observations during the current review suggest the Purchasing function has achieved improvements in this area. After extensive fieldwork, Audit did not identify deficiencies that were suggestive of patterns or practice. Rather, they appeared to be more isolated in nature. Overall, a generally satisfactory level of compliance with the City s purchasing protocols appears to have been achieved. (Refer to Appendix B for additional details concerning Internal Audit s existing grading scale.) 4
5 FINDINGS AND RECOMMENDATIONS Audit s Findings are detailed below; including any recommendations that were made, and management s responses to those suggestions. 1. FINDING: Transaction Documentation / Administration The City has adopted a number of measures, in the form of policies, procedures, training, and guidelines in order to create a control environment that promotes the effective and efficient procurement of goods and services, and the construction of facilities. During compliance testing, Internal Audit identified areas for improvement in documentation and compliance: An Intent to Award letter for one of the Formal Bids tested could not be located. Two state tax notifications that were reviewed contained incorrect activity dates. Testing revealed instances where projects were not always completed within the terms of the contract; activity appeared to have occurred after agreements had expired in three instances. Proper documentation and administration of contracts contributes to the reduction of risk, in terms of both compliance and financial exposure. RECOMMENDATION: By taking steps to determine causal factors, and to address those going forward, the City can help to ensure accurate documentation is present to support transactions, and contractual requirements are consistently observed. MANAGEMENT RESPONSE: Relative to Award Letters and tax notifications, the responsible Department provided the following response. Finance and Administration Response: The Purchasing support staff position, which is responsible for State Tax Notices and scanning and indexing documents into OnBase, has had a high turnover in the last couple of years. The missing Intent To Award referred to in the Finding has been added to and indexed in OnBase. Management concurs that the dates on the State Tax Notices referenced were dated 5
6 incorrectly. In the future, all new support staff will be given up-front training and will have additional oversight to ensure the accuracy of these notices. This oversight will consist of periodic checks of work product to verify accuracy. Checks will be conducted by DFA supervisory staff, and / or by Purchasing staff. Relative to issues associated with contract completion within specified terms, the Departments / Divisions involved with those transactions provided the following responses. Purchasing Division Response: Purchasing generally has no visibility of on-going contract activity or invoices. If projects are not completed within the time specified, it is the assigned Project Manager s responsibility to complete an Amendment or Change Order to extend the Contract. Public Works Response: Management agrees that a stronger effort should be made at keeping the completion dates updated and will do so going forward. On Professional Service contracts, the interest is centered more on cost and quality of work. The timeframe, in many cases, is not the major driver for the project; and in some cases can be almost impossible to predict because it generally is somewhat outside the control of the Consultant. It can involve parties that are not under the control of the Consultant. Management will not go back and issue change orders on completed, closed out Task Orders since there is bona fide acceptance of extension. However, management will discuss this issue with staff, and require that they pay more attention to keeping the Task Order timeframes up to date. Airport Response: Management reviewed this issue with the assigned project manager, and will process a change order to increase contract time. Also, management has reviewed this issue with all the project managers to reinforce the need to manage the contracts in accordance with City policy. Fire Department Response: (Audit Note: This project was co-sourced with Public Works by the Fire Department due to Public Works specialty skills and knowledge in this area. The following response was received from the Public Works Department.) Public Works Response: The project manager did note the date expiring but did not think it warranted a change order as the original completion date was considered more of a target date rather than a 6
7 critical contract completion date. The developer did have a valid reason why they could not complete the work in the original time frame for reasons both staff and the developer informally acknowledged and agreed was justified. (ie: there were issues involving the dedication of a needed right-of-way). The extended completion did not have any impact on the City. There have been several contract completion time issues in recent audit reports, which has made this issue more visible. The Public Works Department now recognizes it is considered "Best Practices" to execute a change order in these types of situations and agrees to implement this practice going forward in the future. 7
8 2. FINDING: Change Order Processes Change Orders to contracts are most commonly pursued when changes to terms or expenditure authority are needed. Usually, the need to change terms and conditions materializes in order to address circumstances that were not foreseeable during original specification-writing and bidding processes. Risks associated with these actions are minimized through defined approval authorities. Audit tests revealed the following: There was a failure to obtain Purchasing Agent approval for a series of three (3) Change Orders; Purchasing Agent approval was required due to the size of those changes. A deductive Change Order (a decrease in contract expenditure limits) was approved but never applied to the associated Purchase Order. The Purchase Order reflects excess purchasing authority as a result. The Department / Division responsible for managing the associated contract failed to pursue the appropriate authorizations before increasing spending authority. In the case of the deductive Change Order, they did not make the necessary changes in the Purchase Order system to reflect the reduction in expenditures that was anticipated. RECOMMENDATION: By identifying causal factors associated with these deficiencies and pursuing corrective actions, the City will strengthen internal controls surrounding contract changes. This in turn will add assurances that expenditures are authorized, effective, and efficient in the procurement of goods and services, and the construction of Public Works projects. MANAGEMENT RESPONSE: The Departments / Divisions involved with the transactions in question provided the following response: Purchasing: As soon as Purchasing became aware of the oversight in obtaining approval, we notified the Public Works Department s Purchasing Specialist. Relative to the deductive Change Order, these types of transactions are not within the control of the Purchasing Staff. 8
9 Public Works / Government Buildings: This incident highlighted the fact that because we have some less experienced project managers being placed into action due to workload that we need to provide a brief contract administration refresher course for both our old and new project managers. We will also include several program managers from within the department. The Department s Purchasing Specialist will conduct and complete this training as soon as possible. Completion date will be contingent on working around ERP activities, scheduled vacations, and any other absences that may occur. Once the new purchasing rules go into place, we will have much broader training to cover the details of the new regulations. (Audit Note: Due to an unexpected absence of the Department s purchasing specialist, this training has been delayed. Training will be re-scheduled upon that staff member s return.) 9
10 3. FINDING: Notification Requirements Idaho state statutes provide considerable regulatory structure around cities purchasing activities. According to one of those statutes: Within thirty (30) days after any public works contractor.. has been awarded a contract for construction to be performed within the state of Idaho involving the expenditure of any public moneys, the contract awarding agency shall notify the state tax commission that the contract has been awarded and shall provide to the state tax commission the name and address of the prime contractor... During the testing of construction projects, Internal Audit identified three (3) contracts that appeared to be in noncompliance with the above mentioned criteria. No documentation was present that would demonstrate this requirement had been satisfied. Department of Finance & Administration staff indicated the possible cause for the deficiency was related to turnover in the position that was responsible for the notifications. At the time of Audit s review, DFA staff was unable to affirm whether or not the required notifications had been performed. RECOMMENDATION: Internal Audit recommends management review workflow protocols to ensure compliance with State Statute, and implement changes to internal controls in order to increase the likelihood of compliance. MANAGEMENT RESPONSE: Finance and Administration Response: While researching the three (3) exception findings noted on the audit report, administrative staff found that one of the State Tax Notices was sent and received by the State within the 30 days allowed by Idaho Statute A. The remaining two Notices were not sent within the 30 days allowed. The Purchasing support staff position, which is responsible for filing the State Tax Notices, has had a high turnover in the last couple of years. In the future, all new support staff will be given up-front training and will have additional oversight to ensure timely filing of these notices. This oversight will consist of periodic checks of work product to verify accuracy. Checks will be conducted by DFA supervisory staff, and / or by Purchasing staff. Furthermore, State Tax Notices will be submitted weekly. 10
11 OTHER AREAS OF CONCERN Internal Audit utilizes Other Areas of Concern to comment on issues noted during a project that appear to deserve management attention at some level. Audit noted two such areas during the review. One, pertaining to a recordation error in Council Minutes, was provided to City Clerk and left to their discretion as to correction. The second, appearing below, concerned issues of direct concern to the Purchasing function. Activity Documentation The City has adopted a number of measures that are designed to foster a control environment that is effective and efficient relative to the procurement of goods and services. Although the Purchasing function generally exhibited a high level of compliance with State Statute and City Code, there exist opportunities for improvement in specific aspects of the Purchasing function relative to electronic document submission and contract administration. Specifically: OnBase naming conventions: The state of the data could be improved by consistently labeling documents associated with contracts that involve multiple vendors with the appropriate contract letters (e.g., A, B, etc.). Audit noted this was not always accomplished. Task Order administration: A Task Order tally sheet was missing for one of the contracts. The Task Order itself was missing for a second. This condition is inconsistent with task order training, and also complicates tracking contract consumption. Purchase Order administration: On several Purchase Orders, the bid number, and bid information and prices were not documented as required in bidding regulations. PO / TO Matching: Purchase Order lines did not always match Task Order amounts, which was inconsistent with task order training. By taking steps to address these items, the City may continue to realize benefits by reducing time and resources utilized in validating / over-seeing expenditures, and minimizing potential loss due to contract misadministration. 11
12 CONCLUSION Overall compliance with statute and code appears to have been achieved by the Purchasing function within the Department of Finance and Administration Financial Services Division. The Purchasing function has adopted a mission statement that includes the following: to ensure that City Departments obtain quality and cost efficient goods, services, and products in a timely manner, and to ensure that all bid processes are fair and equitable Although the review suggested opportunities for improvement were available in certain areas, purchasing processes and procedures generally appear to be effective in helping the function to satisfy its defined mission, goals and objectives. As a result, risks associated with this important function are mitigated; and an acceptable level of compliance with laws, rules, and regulations is achieved. Internal Audit would like to thank management and staff of the Department of Finance and Administration for their valuable assistance and input during the course of the project. We would also like to acknowledge the input provided by management of Airport and Public Works that were involved in the review. MANAGEMENT PARTICIPANTS Debbie Broughton, Chief Financial Officer / City of Boise Mollie Holt, Financial Services Manager / City of Boise Tonya Wallace, Strategic Planning & Budget Manager / City of Boise James McMahon, Controller / City of Boise 12
13 APPENDIX A Boise City Purchasing Requirements Transaction Type Items Purchased Dollar Limits Solicitation Method Purchase Order Bid Requirements Approval Level Informal All Purchases < $5,000 Informal Solicitations Optional Optional / Recommended Department Director Informal All Purchases < $25,000 Informal Solicitations Mandatory Written Quotes Purchasing Agent Semi-Formal Goods and Services < $50,000 Written Request to Vendors Mandatory Written Bids Public Opening Purchasing Agent Semi-Formal Construction < $100,000 Written Request to Vendors Mandatory Written Bids Public Opening Purchasing Agent Formal Goods and Services > $50,000 Published Invitations Mandatory Sealed Bid Public Opening City Council Formal Construction > $100,000 Published Invitations Mandatory Sealed Bid Public Opening City Council Sole Source All Purchases < $25,000 Satisfy Statutory Requirements Mandatory above $4,999 Sole Source Declaration by Purchasing Agent Purchasing Agent with City Council Review Sole Source All Purchases > $25,000 Satisfy Statutory Requirements Mandatory Sole Source Declaration by City Council City Council Change Orders All Purchases < $10,000, and < 10% of Contract n/a n/a n/a Department Director Change Orders All Purchases < 10% up to $1 million n/a n/a n/a Purchasing Agent Change Orders All Purchases > 10% of Contract, and / or > $1million n/a n/a n/a City Council Note: This table presents a general overview of Boise City s purchasing requirements. It does not attempt to present all contingencies that might be encountered in any given purchasing situation. 13
14 APPENDIX B Evaluation and Grading of Audits Each audit will be evaluated or graded, and will receive one of the five following ratings. Grades will be assigned based on the perceived best fit. Thus, not all attributes associated with an assigned grade may be present within a given Department or Division. High Satisfactory No significant weaknesses or deficiencies were noted during the audit. If any issues were noted, they were clearly insignificant or inconsequential. The audited area displays a high degree of control and management oversight is effective. Satisfactory Reportable issues may exist within the audited area, but they are not deemed to be representative of pattern or practice within the area. Issues are typically of an isolated nature. Overall, systems of internal control are effective, and management oversight is adequate and supportive of the accomplishment of goals and objectives. Low Satisfactory Reportable issues exist within the audited area, and are encountered frequently enough to lose the appearance of isolated. Systems of internal control appear to be marginally adequate at best. Management oversight is not always effective to ensure the quality of operations. Needs Improvement Weaknesses or deficiencies are encountered on a relatively frequent basis within the audited entity or function. Issues noted, and their frequency, are suggestive of a pattern or practice of inadequate oversight. Internal control mechanisms may not be universally in place, implemented, or actively observed. Management oversight is weak, or is not always effective. Unsatisfactory Material or significant deficiencies are noted within the operations under review. Issues may pose risks that are either missioncritical or mission-fatal. Management has failed to implement appropriate internal controls. Management oversight is ineffective, absent, or willfully avoided. 14
AUDIT / TASK: #17-09, Purchasing Compliance AUDIT CLIENT: Purchasing/Cross-Functional REPORT DATE: August 16, 2017 AUDIT GRADE: Satisfactory
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #17-09, Compliance AUDIT CLIENT: /Cross-Functional REPORT DATE: August 16, 2017 AUDIT GRADE:
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #11-09 S2, P-Card Purchasing Review AUDIT CLIENT: DFA / Cross-Functional REPORT DATE: December
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #16-03, Travel / Meals Expenses AUDIT CLIENT: Cross-Functional REPORT DATE: May 23, 2016 AUDIT
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #12-01, Inventory Audits REPORT DATE: May 14, 2012 AUDIT GRADE: Satisfactory REPORT AUTHORS:
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #15-03, Cash Controls / Electronic Funds Transfers AUDIT CLIENT: Cross-Functional REPORT DATE:
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #18-06, P-Card Program Review AUDIT CLIENT: Purchasing / Cross-Functional REPORT DATE: September
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #11-07, Library Operations AUDIT CLIENT: Boise Public Library REPORT DATE: November 17, 2011
More informationREPORT OF INTERNAL AUDIT
REPORT OF INTERNAL AUDIT PRESENTED TO AUDIT/TASK: #04-02, Sole Source Vendors AUDIT CLIENT: Purchasing / Cross-Functional AUDIT DATE: February 2, 2004 REPORT DATE: April 13, 2004 AUDITOR: Steven R. Rehn
More informationAUDIT / TASK: #17-06, Resources Division AUDIT CLIENT: Parks and Recreation Department REPORT DATE: February 16, 2018 AUDIT GRADE: Satisfactory
A REPORT FROM THE PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #17-06, Resources Division AUDIT CLIENT: Parks and Recreation Department REPORT DATE: February 16, 2018 AUDIT GRADE: Satisfactory
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #16-04, PDS Permitting AUDIT CLIENT: Planning and Development Services REPORT DATE: July 25,
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: AUDIT CLIENT: #14-02, Utility Billing Systems Public Works / Utility Billing Division REPORT
More informationREPORT 2014/010 INTERNAL AUDIT DIVISION. Audit of contract administration at the United Nations Office at Geneva
INTERNAL AUDIT DIVISION REPORT 2014/010 Audit of contract administration at the United Nations Office at Geneva Overall results relating to administration of contracts at the United Nations Office at Geneva
More informationREPORT OF INTERNAL AUDIT
REPORT OF INTERNAL AUDIT PRESENTED TO REVIEW/TASK: # 09-03 IT Security Review REVIEW CLIENTS: City Accounting Division / IT Department REVIEW DATE: November 9, 2008 REPORT DATE: March 26, 2009 REPORT RE-ISSUE
More informationA REPORT FROM THE OFFICE OF INTERNAL AUDIT
A REPORT FROM THE OFFICE OF INTERNAL AUDIT PRESENTED TO THE CITY COUNCIL CITY OF BOISE, IDAHO AUDIT / TASK: #16-11, Sewer Operations AUDIT CLIENT: Public Works REPORT DATE: December 14, 2016 AUDIT GRADE:
More informationREPORT OF INTERNAL AUDIT
REPORT OF INTERNAL AUDIT PRESENTED TO AUDIT/TASK: #09-05, Building Permit Processes AUDIT CLIENT: Planning and Development Services AUDIT DATE: March 11, 2009 REPORT DATE: September 11, 2009 AUDITOR: Steven
More informationCITY OF CORPUS CHRISTI
CITY OF CORPUS CHRISTI CITY AUDITOR S OFFICE Audit of Purchasing Program Project No. AU12-004 September 20, 2012 City Auditor Celia Gaona, CIA CISA CFE Auditor Nora Lozano, CIA CISA Executive Summary In
More informationREPORT OF INTERNAL AUDIT
REPORT OF INTERNAL AUDIT PRESENTED TO AUDIT/TASK: #09-07, City Hiring Practices AUDIT CLIENT: Human Resources AUDIT DATE: June 30, 2009 REPORT DATE: December 31, 2009 AUDITOR: Steven Rehn CIA, CFSA APPROVAL:
More informationInternal Audit. Audit of Procurement and Contracting
Internal Audit Audit of Procurement and Contracting June 2011 Table of Contents EXECUTIVE SUMMARY...5 1. INTRODUCTION...8 1.1 BACKGROUND...8 1.2 OBJECTIVES...9 1.3 SCOPE...9 1.4 METHODOLOGY AND APPROACH...9
More informationResults in Brief. OIG September 27, Audit of WMATA s Blanket Purchase Agreements (BPAs)
IG re Results in Brief OIG 19-03 September 27, 2018 Why We Did This Review According to WMATA s procurement manual, a Blanket Purchase Agreement (BPA) may be used as a simplified method of filling anticipated
More informationItem # 6.1 ISC: UNRESTRICTED AC Attachment. Corporate Credit Card (Data Analytics) Audit
Corporate Credit Card (Data Analytics) Audit January 16, 2018 THIS PAGE LEFT INTENTIONALLY BLANK Table of Contents Executive Summary... 5 1.0 Background... 6 2.0 Audit Objectives, Scope and Approach...
More informationReview of FMMIS and DSS Assessment Project Procurement Divisions of Operations and Medicaid
Report No. 13-08 February 2013 Office of the Inspector General Bureau of Internal Audit Review of FMMIS and DSS Assessment Project Procurement Divisions of Operations and Medicaid Executive Summary At
More informationProcurement May 2018
Procurement May 2018 May 16, 2018 Office of the Auditor General Halifax Regional Municipality The following audit of Procurement, completed under section 50(2) of the Halifax Regional Municipality Charter,
More informationFresh & Clean Portable Restrooms, Inc.
Performance Audit Fresh & Clean Portable Restrooms, Inc. Citywide Contract Audit City Report Report No. 18-104 PERFORMANCE AUDIT REPORT FRESH & CLEAN PORTABLE RESTROOMS, INC. CITY REPORT REPORT NO. 18-104
More informationProcurement and Contracting Operations Audit
D..1D Procurement and Contracting Operations Audit Office of the Chief Audit Executive February 016 Cette publication est également disponible en français. This publication is available in accessible PDF
More informationOCEAN COUNTY COLLEGE PURCHASING MANUAL
OCEAN COUNTY COLLEGE PURCHASING MANUAL 1 OCEAN COUNTY COLLEGE PURCHASING MANUAL Issued by the Office of the Vice President of Finance & Administration January 1, 2014 The purpose of this manual is to assist
More informationCONTRACT ADMINISTRATION STANDARD OPERATING PROCEDURES
CONTRACT ADMINISTRATION STANDARD OPERATING PROCEDURES SOP #.004 Title: MONITORING OF CONTRACT PERFOMANCE AND DELIVERABLES Version: 1 Approval Date: May 10, 2018 1. Purpose. The purpose of a contract monitoring
More informationREPORT 2016/065. Audit of local procurement in the United Nations Organization Stabilization Mission in the Democratic Republic of the Congo
INTERNAL AUDIT DIVISION REPORT 2016/065 Audit of local procurement in the United Nations Organization Stabilization Mission in the Democratic Republic of the Congo Overall results relating to the effective
More informationCONSTRUCTION MANAGEMENT SERVICES
DrAFTDRAFTdd EXHIBIT 1 CONSTRUCTION MANAGEMENT SERVICES REQUEST FOR QUALIFICATIONS () SELECTION PROCESS School District of Lee County, Florida TABLE OF CONTENTS 1. INTRODUCTION 1 Lobbying 2 2. REQUEST
More informationREPORT 2016/050 INTERNAL AUDIT DIVISION
INTERNAL AUDIT DIVISION REPORT 2016/050 Audit of local procurement in the United Nations Multidimensional Stabilization Mission in the Central African Republic Overall results relating to the effective
More informationProcurement Management Internal Audit
INTERNAL AUDIT REPORT Procurement Management Internal Audit R-17-11 October 9, 2017 Executive Summary Introduction Internal Audit (IA) has been directed by the Board to perform an internal audit on the
More informationSalt Lake Community College Policies and Procedures
COLLEGE PROCUREMENT POLICY Board of Trustees Approval: 04/12/2017 POLICY 10.01 Page 1 of 1 I. POLICY All products and services purchased by the College shall be procured in compliance with applicable statutes,
More informationLong Beach City Auditor s Office
Long Beach City Auditor s Office Contract Administration Audit Limited Scope Review Report 7 of 10 Utiliworks Consulting, LLC July 1, 2016 Laura L. Doud City Auditor Audit Team: Deborah K. Ellis Assistant
More information2017 Archaeology Audit Program Procedure Manual. April 2017
2017 Archaeology Audit Program Procedure Manual April 2017 Table of Contents Contents Table of Contents... 2 1.0 Introduction and Scope... 3 2.0 Audit Objectives... 3 3.0 Audit Procedures... 4 3.1 Audit
More informationOffice of the Procurement Ombudsman
PROCUREMENT PRACTICE REVIEW Employment and Social Development Canada Information Technology Services Ottawa June 2015 Promoting Fairness Openness and Transparency in Federal Procurement Table of Contents
More informationRequest for Proposals (RFP) Information Technology Independent Verification and Validation RFP No IVV-B ADDENDUM NO.
Request for Proposals (RFP) Information Technology Independent Verification and Validation ADDENDUM NO. 2 Questions and Answers RFP Amendments September 2015 Contained herein are the responses to the questions
More informationAudit of Procurement Practices
Unclassified Internal Audit Services Branch Audit of Procurement Practices February 2014 SP-608-03-14E You can download this publication by going online: http://www12.hrsdc.gc.ca This document is available
More informationCase Study: Procurement Audit
AfDB new Procurement Policy: Training Program for the Bank s Procurement Staff Case Study: Procurement Audit Required from the Participants: 1. Read the case individually. 2. Form working groups. 3. Within
More information239 Purchasing V4 Current
239 Purchasing V4 Current 1 PURPOSE This policy provides a best practice approach to purchasing for the City of Busselton (the City ). It also ensures compliance with the Local Government Act 1995 ( the
More informationProcurement Requirements under the Uniform Administrative Guidance
Procurement Requirements under the Uniform Administrative Guidance Purpose: This Technical Assistance Guide has been developed to assist Local Workforce Development Areas (LWDAs) in making informed decisions
More informationAUDIT OF: Richmond Pubic Schools PAYROLL
AUDIT OF: Richmond Pubic Schools PAYROLL Report Issued: Report Number: 2014-02 TABLE OF CONTENTS Executive Summary... ii Comprehensive List of Recommendations...v Introduction and Scope...1 Methodology...2
More informationHOW TO DO BUSINESS WITH NAPA VALLEY COMMUNITY COLLEGE DISTRICT
HOW TO DO BUSINESS WITH NAPA VALLEY COMMUNITY COLLEGE DISTRICT A Complete Vendor Guide This Vendor Guide is designed specifically for our supplier community as a reference tool. The information provided
More informationAudit Report. Audit of Contracting and Procurement Activities
Audit Report August 2012 Recommended for Approval to the Deputy Minister by the Departmental Audit Committee on October 12, 2012 Approved by the Deputy Minister on October 18, 2012 Table of Contents Table
More informationInternal Audit Report - Contract Compliance Cycle Audit Department of Technology Services: SHI International Corporation Contract Number
Internal Audit Report - Contract Compliance Cycle Audit Department of Technology Services: SHI International Corporation Contract Number- 582-14 TABLE OF CONTENTS Transmittal Letter... 1 Executive Summary
More informationUtilities Department Capital Projects Contract Audit
City Auditor s Office Utilities Department Capital Projects Contract Audit Report Issued: March 3, 2017 Audit Report No. # 16 A 2 P O Box 150027 815 Nicholas Pkwy. Cape Coral, FL 33915-0027 Phone 239-242-3383
More informationFresh & Clean Portable Restrooms, Inc.
June 27, 2018 Performance Audit Fresh & Clean Portable Restrooms, Inc. Citywide Contract Audit Vendor Report Report No. 18-104 PERFORMANCE AUDIT REPORT FRESH & CLEAN PORTABLE RESTROOMS, INC. VENDOR REPORT
More informationIntroduction. Section I State Statutes and Board Policies. Pertinent Oklahoma State Statutes include:
Introduction The Tulsa Community College Purchasing Department is administered by a Director. It is the mission of the Purchasing Department to procure needed materials, equipment, and contractual services
More informationOBSERVATIONS, RECOMMENDATIONS AND RESPONSES CONTRACTOR SELECTION - QUOTE SOLICITATION In thirteen of the projects reviewed, the files lacked documentation to support that PPD solicited at least three quotes.
More informationA U D I T R E P O R T. Audit of Lee County Procurement Department
A U D I T R E Audit of Lee County Procurement Department P O R T Internal Audit Department Audit Number 2013.15 December 2013 January 10, 2014 The Honorable Linda Doggett Clerk, Lee County Re: Audit of
More informationSECTION 6.2: CONTRACT MANAGER
: Section 287.057(15), Florida Statutes, requires the department, for each contractual service contract, to designate an employee to be responsible for enforcing the performance of the contract terms and
More informationGeneral Policy - Purchasing
General Policy - Purchasing Policy: All purchases of commodities (supplies, materials, equipment, printing, insurance, and leases of equipment) and services (furnishing of labor and time and effort by
More informationRailroad Commission of Texas Mentor Protégé Program
Railroad Commission of Texas Mentor Protégé Program December 3, 2002 1 1.0 Description The Railroad Commission of Texas Mentor/Protégé Program is developed in accordance with Government Code 2161.065 and
More informationMonitoring and Oversight Standards and Guidelines
Table of Contents 1. STANDARD... 3 2. BACKGROUND... 3 3. PURPOSE... 4 4. OVERSIGHT... 4 5. MONITORING PLAN... 5 5.1. Areas of Review... 6 6. OPERATIONS MONITORING... 7 Risk Assessment... 7 Scheduling...
More informationClient Affairs December 2015
Internal Audit December 2015 Distributed to: Director of Adults & Communities Assistant Director Community and Wellbeing Financial Assessment Manager, Financial Assessment Team Commissioning Director Adults
More informationAudit of the Initiation Phase of the New Bridge for the St. Lawrence Corridor (NBSLC) Project
2014-709 Audit of the Initiation Phase of the New Bridge for the St. Lawrence Corridor (NBSLC) Project May 14, 2015 Office of Audit and Evaluation TABLE OF CONTENTS MAIN POINTS... i INTRODUCTION... 1
More informationGeneral Procurement Guidelines
Procurement Department 2 Space Drive Taylors, SC 29687-6072 (864) 355-1279 Fax (864) 355-1283 The School District of Greenville County General Procurement Guidelines 2016-2017 The Board of Trustees of
More informationInternal Audit. Orange County Auditor-Controller. Internal Control Audit: Auditor-Controller Procurement & Contract Administration
Orange County Auditor-Controller Internal Audit Auditor-Controller Procurement & Contract Administration For the Year Ended June 30, 2016 Audit Number 1522 Report Date: September 11, 2017 O R A N G E C
More informationRequest for Proposal For: 2018 American Bar Association Temporary Services
Table of Contents Bid Timetable [2] 1.0 General Bid Information [3] 2.0 Proposal Requirements [5] 3.0 Criteria for Selection [7] 4.0 Specifications and Work Statement [7] Appendix A: Bidder Response Sheet
More informationAudit report Written statement of response to the audit report from the health service CEO
1.1 Background From 26 June 2016, hospitals and health services mandated under Schedule 1 and 5 of the Health Services Act 1988 (Vic) must comply with the new Health Purchasing Victoria (HPV) Health Purchasing
More informationRequest for Qualifications RFQ# AUDIT Annual Financial Audit
Request for Qualifications RFQ# AUDIT 052015 Annual Financial Audit Rapoport Academy Public School is requesting qualifications from public accounting firms to perform the annual audit for fiscal year
More informationThis policy will outline the requirements for competitive bids on goods and services purchased by the College.
Policy Name: Procurement Sole Source/Competitive Bid Policy Updated/Reviewed: August 10, 2017 Effective Date: November 15, 2010 Office with Primary Responsibility: Procurement Services Offices with Secondary
More informationChapter 4 Department of Government Services
Procurement of Goods and Services Phase I Chapter 4 Department of Government Services Procurement of Goods and Services Phase I Contents Introduction... 131 Why We Completed this Audit..... 131 Objectives.........
More informationSole and Single Source Audit
Office of the City Auditor 1200, Scotia Place, Tower 1 10060 Jasper Avenue Edmonton, Alberta T5J 3R8 edmonton.ca/auditor Sole and Single Source Audit September 19, 2016 The Office of the City Auditor conducted
More informationPerformance Audit: Department of Aviation Construction Contract Solicitations
Performance Audit: Department of Aviation Construction Contract Solicitations February 2018 City Auditor s Office City of Atlanta File #17.04 CITY OF ATLANTA City Auditor s Office Amanda Noble, City Auditor
More informationEnhancing Competition in Federal Acquisition
EXECUTIVE OFFICE OF THE PRESIDENT OFFICE OF MANAGEMENT AND BUDGET WASHINGTON, D.C. 20503 OFFICE OF FEDERAL PROCUREMENT POLICY May 31, 2007 MEMORANDUM FOR CHIEF ACQUISITION OFFICERS SENIOR PROCUREMENT EXECUTIVES
More informationTxDOT Internal Audit ROWAPS Contracts Audit (1104-1) Statewide Report
ROWAPS Contracts Audit (1104-1) Statewide Report Introduction This report has been prepared for the Transportation Commission, TxDOT Administration, and Management. The report presents the results of the
More informationProcurement Under the New Requirements 1
Requirements 1 Procurement under the New Requirements 1 Why This Session Is Needed New provisions in Uniform Guidance Changes to conflict of interest requirements in Uniform Guidance Distinctions between
More informationISO rule Project Procurement Compliance Monitoring Audit Process
ISO rule 9.1.5 - Project Procurement Compliance Monitoring Audit Process Date: September 30, 2013 Version: 2.2 Table of Contents 1 Introduction... 1 2 ISO rule 9.1.5... 1 3 Compliance Monitoring Audit
More informationREPORT 2014/155 INTERNAL AUDIT DIVISION. Audit of the finance and procurement activities of the United Nations Global Service Centre
INTERNAL AUDIT DIVISION REPORT 2014/155 Audit of the finance and procurement activities of the United Nations Global Service Centre Overall results relating to the effective management of finance and procurement
More informationHOW TO DO BUSINESS WITH KUTZTOWN UNIVERSITY
HOW TO DO BUSINESS WITH KUTZTOWN UNIVERSITY Kutztown University is a member institution of the Pennsylvania State System of Higher Education (PASSHE). As a Commonwealth of Pennsylvania state affiliated
More informationHong Kong Deposit Protection Board
Hong Kong Deposit Protection Board Independent Assessment Program and Self-Declaration for Compliance with the Guideline on Information Required for Determining and Paying Compensation ( Program Guide
More informationPRIVY COUNCIL OFFICE. Audit of PCO s Accounts Payable Function. Final Report
[*] An asterisk appears where sensitive information has been removed in accordance with the Access to Information Act and Privacy Act. PRIVY COUNCIL OFFICE Audit and Evaluation Division Final Report January
More informationContracting for Goods and Services
Contracting for Goods and Services Northwest Territories Office of the Auditor General of Canada Bureau du vérificateur général du Canada Ce document est également publié en français. This document is
More informationSt. Johns County School District. Internal Audit of the Purchasing Function
St. Johns County School District Internal Audit of the Purchasing Function 2013-14 April 7, 2014 Table of Contents Transmittal Letter... 1 Executive Summary... 2-3 Background... 4 Objectives and Approach...
More informationSection M: Evaluation Factors for Award HQ R LRDR Section M: Evaluation Factors for Award For HQ R-0002
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 LRDR Section M: Evaluation Factors for Award For 1 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 Table of
More informationREPORT 2015/086 INTERNAL AUDIT DIVISION. Audit of the Kuwait Joint Support Office
INTERNAL AUDIT DIVISION REPORT 2015/086 Audit of the Kuwait Joint Support Office Overall results relating to the effective management of support functions performed by the Kuwait Joint Support Office were
More informationINTERNAL AUDIT OF PROCUREMENT AND CONTRACTING
OFFICE OF THE COMMISSIONNER OF LOBBYING OF CANADA INTERNAL AUDIT OF PROCUREMENT AND CONTRACTING AUDIT REPORT Presented by: Samson & Associates February 20, 2015 TABLE OF CONTENT EXECUTIVE SUMMARY... I
More informationDEPARTMENT OF PUBLIC WORKS ROAD OPERATIONS DIVISION REVIEW OF CONTRACT (A/B-118) ASPHALT RECYCLING, INC. APRIL 2000
DEPARTMENT OF PUBLIC WORKS ROAD OPERATIONS DIVISION REVIEW OF CONTRACT (A/B-118) ASPHALT RECYCLING, INC. APRIL 2000 Prepared by: April 24, 2000 The Honorable Carlton Henley Chairman The Board of County
More informationAUDIT OF CONTRACTING AT THE CANADIAN INTELLECTUAL PROPERTY OFFICE
AUDIT OF CONTRACTING AT THE CANADIAN INTELLECTUAL PROPERTY OFFICE Final Report December 2005 Tabled and approved by DAEC on April 13, 2006 TABLE OF CONTENTS 1.0 EXECUTIVE SUMMARY / CONCLUSIONS...1 2.0
More informationUNC Chapel Hill Informal Contracting Guidelines
UNC Chapel Hill Informal Contracting Guidelines 1. Informal Contracts Informal bids are referenced by NC General Statute (NCGS) 143-131 as construction or repair work that does not reach the limits prescribed
More information9.1 AUTHORITY TO MAKE EXCEPTIONS TO THE REQUIREMENT FOR COMPETITION
220-RICR-30-00-9 TITLE 220 - DEPARTMENT OF ADMINISTRATION CHAPTER 30 - PURCHASES SUBCHAPTER 00 - N/A PART 9 - EXCEPTIONS TO COMPETITIVE BIDDING REQUIREMENTS 9.1 AUTHORITY TO MAKE EXCEPTIONS TO THE REQUIREMENT
More informationACADEMY OF NATURAL SCIENCES PURCHASING AND PROCUREMENT POLICY
ACADEMY OF NATURAL SCIENCES PURCHASING AND PROCUREMENT POLICY Academy of Natural Sciences Purchasing Policy Overview This policy framework is intended to provide for the procurement of goods and services
More information2. Call-up Process is the process used to select Pre-Qualified Consultants from a Standing Offer List.
1. INTRODUCTION 1. This document describes the following: 1. Call-up process for selection of Consultants; and 2. Consultant Performance Evaluation ( CPE ) process. 2. GLOSSARY 1. Award means the that
More informationContract Management Handbook. Texas Government Code, Title 10, Subtitle F, Chapter Statewide Contract Management
Texas Medical Board Contract Management Handbook Purpose: Policy: Authority: To provide the agency with a consistent policy that delineates staff roles and responsibilities for contract management. Pursuant
More informationARKANSAS STATE HIGHWAY AND TRANSPORTATION DEPARTMENT CONSULTANT SELECTION PROCEDURES FOR ENGINEERING AND DESIGN RELATED SERVICES
ARKANSAS STATE HIGHWAY AND TRANSPORTATION DEPARTMENT CONSULTANT SELECTION PROCEDURES FOR ENGINEERING AND DESIGN RELATED SERVICES Section I Application (These procedures do not apply to Design-Build Contracts.)
More informationProcurement Standards Expectations Document
Procurement Standards Expectations Document Certain of the procurement requirements of 2 CFR 200 are explicit statements of what the University would consider as general expectations of any University
More informationIAASB Main Agenda (December 2008) Page Agenda Item
IAASB Main Agenda (December 2008) Page 2008 2669 Agenda Item 2-C PROPOSED INTERNATIONAL STANDARD ON AUDITING 265 COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL (Effective for audits of financial statements
More informationInternal Audit Report Accounts Payable September 2017
Internal Audit Report 17-03 September 2017 City of Sioux Falls Internal Audit Department Carnegie Town Hall 235 W. 10 th Street Sioux Falls, SD 57117-7402 www.siouxfalls.org/council/internal-audit September
More informationNHCAC North Hudson Community Action Corporation
NHCAC North Hudson Community Action Corporation RFP Auditing Services October 1, 2018 INQUIRIES SHOULD BE DIRECTED TO: Name: Title: Entity: Address: Michael Shababb Chief Financial Officer North Hudson
More informationReport No. AHCA A February Agency Agreements EXECUTIVE SUMMARY
Report No. AHCA-1617-04-A February 2018 Office of Inspector General Internal Audit Agency Agreements EXECUTIVE SUMMARY As part of the Agency for Health Care Administration (Agency) fiscal year 2016-2017
More informationState Procurement Manual
1 of 5 AUTHORITY: Wis. Stats. 16.71 16.72(4) 16.75(1)(c) SCOPE: - to define delegation - to establish authority to perform and to delegate authority to perform procurement activities - to establish criteria
More informationCancer Prevention & Research Institute of Texas. IA # Internal Audit Report over Communication Report Date: April 30, 2018 Issued: May 25, 2018
IA # 04-18 Internal Audit Report over Communication Report Date: Issued: May 25, 2018 C O N T E N T S Page Internal Audit Report Transmittal Letter To The Oversight Committee.... 1 Background... 2 Audit
More informationCONSTRUCTION MANAGEMENT SERVICES
DrAFTDRAFTdd EXHIBIT 1 CONSTRUCTION MANAGEMENT SERVICES REQUEST FOR QUALIFICATIONS (RFQ) SELECTION PROCESS School District of Lee County, Florida TABLE OF CONTENTS 1. INTRODUCTION 1 Lobbying 2 2. 3 A.
More informationPROCUREMENT CODE ARTICLE 5 GOODS AND SERVICES
PROCUREMENT CODE ARTICLE 5 GOODS AND SERVICES Part A Methods of Source Selection 5-101 Methods of Source Selection. Contracts for goods and services shall be awarded following one of the following procurement
More informationPROCUREMENT POLICY. Policy Owner. Procurement Advisor Department
PROCUREMENT POLICY Policy Owner Procurement Advisor Department Governance & Corporate Performance Creation Date 23/04/2012 Revision Date 19/06/2017 TABLE OF CONTENTS PURPOSE... 1 SCOPE... 1 DEFINITIONS...
More informationREQUEST FOR PROPOSAL PROFESSIONAL SERVICES AUTOMATION SOLUTION. Submittal Date: April 22, 11:00 AM (PST)
REQUEST FOR PROPOSAL PROFESSIONAL SERVICES AUTOMATION SOLUTION Submittal Date: April 22, 2016 @ 11:00 AM (PST) Issued by: Southern California Coastal Water Research Project 3535 Harbor Blvd., Suite 110
More informationProcurement Policy. Policy Objectives
Procurement Policy Policy Type: Council Policy Policy Owner: Director Corporate Services Policy No. CP- 023 Last Review Date: 20 November 2018 Policy Objectives The objectives of this Policy are to ensure
More informationChapter 6 Field Work Standards for Performance Audits
Chapter 6 Field Work Standards for Performance Audits Introduction 6.01 This chapter contains field work requirements and guidance for performance audits conducted in accordance with generally accepted
More informationInvitation for Bid No Package Contents
Invitation for Bid No. 17-31 Package Contents Huntsville Utilities Invitation for Bid No. 17-31 contains various tools and tool accessories for annual bid. The bid package should include the following
More informationCorporate Policy and Procedure
Page Page 1 of 13 TAB: SECTION: SUBJECT: CORPORATE ADMINISTRATION ACQUISITION/DISPOSAL OF GOODS AND SERVICES BID AWARDS AND BID PROTESTS POLICY STATEMENT PURPOSE SCOPE Bidders may receive Awards for the
More informationPurchasing 101. Introduction to the Community College Purchasing Processes
Purchasing 101 Introduction to the Community College Purchasing Processes Sonja Blinka, Director of College of the Mainland Purchasing sblinka@com.edu 409-933-8474 How To Spend the Money The Governmental
More information