17 | Follow-up of Contract No 2022-003 with NAPA Auto Parts and Cooperative Purchase Request Contract with Sourcewell November 2024 A total of 3 of the 3 conditions identified in the original report for the Contract for the Cooperative Purchase Request for Sourcewell, formerly National Joint Powers Alliance have been closed. 7. Threshold Limits for Purchases (Sourcewell) Current Status, Follow-Up Audit dated November 2024: IAD analyzed and tested a random sample of 30 invoices, paid during the period of January 1st, 2023- December 31st, 2023, and related quotes to ensure that all purchases made under the Sourcewell Cooperative Purchasing Agreement were authorized and approved by the appropriate level of authority. IAD identified the majority of the purchases made under the cooperative agreement were authorized by the BOCC. Several purchases did not include the BOCC authorization, however, an inquiry to the Fleet Services Department identified those purchases as part of the annual disposal plan. IAD obtained the Fiscal Year (FY) 2023 Disposal Plan and compared the items purchased to the list of disposed equipment. No material issues were identified during the audit process and IAD considers Opportunity for Improvement 7-Threshold Limits for Purchases, as closed. Original Audit Observation, Report dated July, 2021: Chapter 8 of the Procurement Manual outlines the different procurement methods that can be used when the County needs to procure a product or service. One of the primary ways to determine which procurement method should be used is by setting dollar threshold limits and defining what is required at each threshold. Resolution No. 2016‐055 outlines the delegated spending authority for each threshold. Those thresholds are listed below: • The Procurement Official can authorize purchases up to $50,000, • The County Administrator can authorize purchases up to $100,000, and • The BCC authorizes purchases of $100,000 or more. Chapter 8.5 states that the Procurement Official has the authority to join with other units of government for cooperative agreements. After the approval is obtained, the agreement must be approved based on the delegated spending authority levels. The auditor determined that after the cooperative agreement is approved by the BCC (for cooperative agreements of $100,000 or more), all individual purchases made against the agreement no longer have to obtain approvals based on the delegated spending authority levels.
RkJQdWJsaXNoZXIy MzM3Mjg=