Purpose of Audit

The purpose of our audit was to determine whether District officials followed their procurement policy when procuring goods and services for the period January 1, 2016 through November 22, 2017.

Background

The Bellevue Fire District #9 provides fire protection services for the Town of Cheektowaga in Erie County. The District is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2018 total approximately $812,000.

Key Findings

• District officials did not seek competition for three purchases totaling $142,346 or obtain quotes for 28 purchases totaling $134,579 during the audit period.
• District officials did not verify State and County contract pricing for four purchases totaling $29,306 during the audit period.

Key Recommendations

• Comply with the procurement policy when making purchases.
• Verify State and County contract pricing was obtained on purchases made using these methods.