Finding 1092524 (2024-002)

CONDITION: The County did not follow its established procurement code when awarding a competitively sourced contract or when designating a sole sourced procurement. The County did not provide appropriate written notice to the vendor that was awarded a bid as required by the County’s procurement code. Also, the County did not designate a sole source procurement with a 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 contract awarded and each sole source procurement. CONTEXT, CAUSE AND EFFECT: The County did not have follow its procurement code by not sending out an appropriate written notice when awarding a bid and by not designating a sole source procurement with a written determination, and thus, appropriate documentation of these procedures 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 141 in this audit report.