Summary

This audit report is the fifth in a series of reports to be issued on audits conducted pursuant to Chapter 2001 253, Laws of Florida, Specific Appropriation 118, Chapter 2002-394, Laws of Florida, Specific Appropriation 105, and Section 11.45, Florida Statutes. Additional reports will be issued as audit fieldwork is completed in areas selected by the Auditor General for audit.

This operational audit focused on the Miami Dade County District School Board’s administration of its procurement program and a review of employee job qualifications for the Division of Procurement Management and Materials Testing (Division). The Division is the official purchasing agent of the Board and is responsible for exercising control over the acquisition of commodities, goods, services, and materials; development of bid specifications; selection of bidders; and awarding of contracts. Our audit included tests of procurement transactions occurring from July 1, 2000, through May 31, 2002.

Finding No. 1: Employee Qualifications

Only 8 of the 35 employees who are directly involved in purchasing activities in the Division of Procurement Management and Materials Testing held professional procurement certifications. Policies and procedures should be established to ensure that qualified employees working in the Division obtain and maintain appropriate professional certifications in public procurement.

Finding No. 2: Rotation/Assignment of Staff

Our tests disclosed 12 instances in which employees working in the Division of Procurement Management and Materials Testing did not rotate into other buying areas. In four of these instances, the Office of Management and Compliance Audits had not been notified of the reasons for not rotating the employee although required by District procedures. We found that rotation of staff responsibilities has been negatively impacted by high staff turnover.

Finding No. 3: Catalog Discount Bids

Improvements were needed in the administration of catalog discount bids. The Board should review and evaluate the catalog discount process to ensure that purchases are made at the lowest possible cost and as provided by Board policies and procedures.

Finding No. 4: Bids from Other Agencies

When utilizing other agencies’ bids to make purchases, procedures do not require the District to verify that a competitive selection process was used by the agencies to determine that the lowest possible price consistent with desired quality and performance was accepted.

Finding No. 5: Membership of Procurement-Related Committees

Office of Management and Compliance Audits (OMCA) management personnel are members of several committees that review, evaluate, and select vendors for the procurement of goods and services. To avoid placing OMCA personnel in a position where their independence and objectivity may be compromised, in appearance or in fact, we recommend that OMCA personnel not be assigned voting membership in these types of committees.

The Superintendent's written response to the audit findings can be viewed in its entirety on the Auditor General's web site.