Finding Text
Criteria: In accordance with Government Auditing Standards, the District is required to comply with laws and regulations related to the District's operations. The District did not comply with K.S.A. 72-1151 which requires competitive bids for purchases exceeding $20,000. Condition: Purchases were made during the year ended June 30, 2022 that exceeded the $20,000 threshold; however the bid requirements in K.S.A. 72-1151 were not followed. Cause: The Superintendent was solely responsible for approving these purchases and did not follow the prescribed bid procedures. We feel that management override is the cause of the noncompliance, coupled with a lack of oversight by the governing body. Effect: Purchases were made that were not in compliance with the bid requirements in the statutes. Recommendation: The District should follow all applicable statutes, and the governing body should be approving all purchases in advance and ensuring that all required processes are being followed.