Finding 48407 (2022-002)

2022-002: PROCUREMENT ? CONTRACT DOCUMENTATION CONDITION: The City did not have appropriate contract documentation for the purchase of two buses; therefore, it could not be determined that the City had followed its procurement policies and procedures. CRITERIA: The City should be following its procurement policies and procedures and should be maintaining all supporting documentation for each contract awarded. CONTEXT AND EFFECT: The City did not maintain supporting documentation for the contracts awarded for the purchase of two buses. CAUSE: The City experienced turnover in management and have lost some records in the Transportation Department and could not locate the relevant documentation. RECOMMENDATION: We recommend that the City implement procedures to ensure that they are following their procurement policies and procedures ? and that adequate retention of documents is maintained. RESPONSE: The City agrees with this finding and will adhere to the corrective action plan on page 178 in this audit report.