Audit 377695

CONDITION: The County did not designate a sole source procurement with written determination as required by the County’s procurement code. CRITERIA: The County should be following its procurement policies and procedures and should be maintaining all required supporting documentation for each sole source procurement. CONTEXT, CAUSE AND EFFECT: The County did not follow its procurement code by not designating a sole source procurement with a written determination, and thus, appropriate documentation of this procurement was not maintained. RECOMMENDATION: We recommend that the County implement procedures to ensure that they are following their procurement policies and procedures and that appropriate retention of documents is maintained to support these procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 139 in this audit report.