Summary

This audit of the Department of Community Affairs (Department) and the Division of Emergency Management (Division) focused primarily on procurement and tangible personal property.  The audit included the period July 2005 through November 2007.  Our audit disclosed that Department and Division operations could be improved as disclosed below:

Finding No. 1:     Procurement records did not always include all required documentation needed to demonstrate compliance with competitive purchasing requirements specified in law.

Finding No. 2:     The Division did not use competitive procurement methods to purchase catered food service for the State Emergency Operations Center (EOC).

Finding No. 3:     Employees with vendor selection responsibilities were not required to attest in writing as to their independence and impartiality with respect to the entities evaluated and selected.

Finding No. 4:     The Division did not assign two recently acquired vehicles in accordance with the applicable documentation filed to gain approvals for the purchase of the vehicles and did not provide for our review motor vehicle logs to account for the actual use of these vehicles.

Finding No. 5:     The Department did not take sufficient actions to locate, and if applicable, report to an applicable law enforcement agency, tangible personal property not found during the annual physical inventories.  The Division did not make available for our audit, records of its latest annual physical inventory and lists of any missing property.

The Secretary of the Department and the Director of the Division provided responses which are included in their entirety at the end of the report as Appendices A and B.