Finding Text
2022-003: PROCUREMENT CONDITION: During our testing of non-payroll expenditures, we noted that the City was not always complying with its Regulations. CRITERIA: All expenditures for the City's federal grant programs should be processed in accordance with the City's Regulations. CONTEXT, CAUSE AND EFFECT: There were several instances where the City created purchase orders after invoices were received from vendors. There were expenditures where the appropriate City personnel did not properly document their review and approval. There were recurring purchases that the City treated as exempt from its Regulations; however, the category of these purchases were not specifically listed as an approved exemption in the City?s most recent Procurement Code. Contract documentation required by the City's Guidelines was not always available. RECOMMENDATION: We recommend that the City either operate according to its current Regulations or amend these Regulations to better address current practices. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 186 in this audit report.