13 | Follow-up of Contract No 2022-003 with NAPA Auto Parts and Cooperative Purchase Request Contract with Sourcewell November 2024 4. Supporting Documentation (Contract 2022-003) Current Status, Follow-Up Audit dated November 2024: IAD tested and analyzed 62 COPAR Invoice Packets that were paid during the period of January 1st, 2023- December 31st, 2023, to determine if: • All invoices within the packets had relevant supporting documentation to back up the purchase/ price of non-NAPA products and any freight/delivery charges • All packets included a spreadsheet with the list of invoices submitted for reimbursement for a given month and the spreadsheet accurately identifies the type of category the NAPA invoice is pertaining to, such as: part, freight, labor, training, or other IAD identified several NAPA invoices that did not have any source invoices, however the NAPA invoices were able to be tied to the monthly operating expense invoices (SCG invoices). IAD considers these deviations to be immaterial and considers Opportunity for Improvement No. 4- Supporting Documentation, as closed. Original Audit Observation, Report dated April 2021: Section 8.2.1 of the contract states “invoices shall contain a complete account of all activity for the month ending, including, but not limited to: a. part numbers b. quantity sold c. cost of parts sold to the County d. cost of delivery (shipping & handling) for County pre‐approved special-order requests on direct charge and/or non‐stock items as specified in this Term Contract” As a result of the testing methodology identified in Opportunity for Improvement No. 4 – Gross Profit Rate, it was determined that 10 individual invoices (or 4.7%) either: • failed to provide any supporting documentation, or • provided supporting documentation that: o did not match with the invoice, o was not complete, o was scanned in and left off the cost, or o did not provide any description as to what was being purchased other than part numbers. Original Recommendation, Report dated April 2021: In order to ensure compliance with the contract and to make the invoices clear for reviewers, the County should require that all invoices are supported with documentation that: • is complete and matches the invoice,
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