2 | A u d i t o f C o n t r a c t N o . 2 0 1 7 ‐ 0 5 5 A p r i l 2 0 2 1 Executive Summary The Clerk of Circuit Court and County Comptroller’s Internal Audit Department and Office of the Inspector General conducted an independent audit of Contract No. 2017‐055 Term Contract for Fleet‐Related Maintenance Equipment, Supplies, Services and Inventory Management Solutions. The audit was conducted at the request of County Administration. The purpose of the audit was to evaluate the effectiveness of processes used by the County to monitor for compliance with the terms of the contract. The audit detected non‐compliance with the following contractual stipulations related to: Plan pricing, NAPA Product Cost, Gross profit rate, Supporting documentation, Inappropriate purchases, and Review process for NAPA invoices. The contractually stated gross profit rate and calculation provided are incongruent. NAPA product costs are not available and NAPA invoices do not clearly define NAPA product costs or Non‐NAPA product costs. Additionally, there is a lack of review and monitoring as it relates to the gross profit rates paid and the supporting documentation provided with the invoices, which could result in inappropriate purchases and the County over paying for parts and services.
RkJQdWJsaXNoZXIy MzM3Mjg=