20 | Follow-up of Contract No 2022-003 with NAPA Auto Parts and Cooperative Purchase Request Contract with Sourcewell November 2024 9. Supporting Documentation (Sourcewell) Current Status, Follow-Up Audit dated November 2024: During the review and testing of the 30 sampled transactions, paid during the period of January 1st, 2023- December 31st, 2023, IAD matched each individual line item in the invoices to the corresponding price list and quote to ensure accuracy of item total and description. Non-material items were identified in the testing period during the audit process, however, other testing and information received has shown that corrections have been made to this process subsequently. Invoices submitted to the Finance Department for processing had several supporting documents attached to the original invoice as backup, such as: a quote, source invoice for any upfitting equipment bought from vendors, and in some instances, pages from the price list attached with the listed items’ prices highlighted for easier identification. No material issues were found and IAD considers this Opportunity for Improvement 9Supporting Documentation, as closed. Original Audit Observation, Report dated July, 2021: The Purchase Requisition process, which is outlined in Standard Operating Procedure (SOP) #34 – Purchase Requisition Process, requires that the requesting department provide all necessary supporting documentation to the procurement analyst for review. The SOP states that “quotes and other required backup documentation must be imported into BCC OnBase” and that Purchase Requisition (PR) “line items and/or unit prices must match proposal, quote or contract fee schedule.” The auditor obtained a population of 141 invoices that were paid against PO’s issued between October 1, 2017 and April 9, 2020. Of those invoices, a statistical sample of 103 were selected and supporting documentation was obtained and reviewed. During review it was noted that: • 94 quotes listed in OnBase included 388 line items that: o Couldn’t be found in the pricelist (301), o Appeared to be overcharged (24), or o Appeared to be undercharged (63), and • three invoices did not include supporting quotes for all or part of the PO. Original Recommendation, Report dated July, 2021: To ensure compliance with SOP #34 – Purchase Requisition Process, the requesting departments must provide all supporting documentation for the purchase and all line items in the Purchase Requisition must match the contract price list.
RkJQdWJsaXNoZXIy MzM3Mjg=