9 | A u d i t o f Cooperative P u r c h a s e R e q u e s t N J P A J u l y 2 0 2 1 3. Supporting Documentation. Observation 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. Recommendation 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.
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