9 | 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 4. Supporting Documentation. Observation 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. Recommendation 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, includes legible parts numbers, item descriptions, quantities sold, and costs, and includes a description of what was purchased. Management Response Fleet Services management will ensure the vendor follows the new contract Amendment Scope of Services – Section 8.0 Billing. The Fleet Services Division has adopted a new Internal Procedure that includes review and verification that all supporting documentation is attached and meets the recommended criteria.
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