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If a Governing Board member, officer, or employee had a substantial interest in any contract, sale, purchase, or service, did the individual submit a conflict of interest statement and refrain from voting upon or otherwise participating in any manner as an officer or employee in such contract, sale, or purchase? A.R.S. §38-503
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Were purchases under current General Services Administration (GSA) contracts authorized by the Governing Board and limited to items included in contracts on GSA schedule 70-IT and
schedule 84-Law Enforcement?
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Did the Governing Board determine in writing that all of the criteria listed in A.R.S. §15-213(J) applied before authorizing purchases under a GSA contract?
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Did the District perform adequate due diligence for each cooperative the District made purchases through during the audit period to help ensure that those purchases were in compliance with the School District Procurement Rules? (Note: Indicate below each cooperative the District purchased through and whether due diligence was adequate based on the guidelines provided on USFR page VI-G-13.)
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Cooperative:
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Were receiving reports prepared for all goods and services received (except for exempted items such as salaries and related costs, utilities, and in-state travel) that documented the date of receipt, quantity received, and signature of the recipient?
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Did the accounts payable function include maintaining documentation and matching receiving reports, vendor invoices, and purchase orders before payment?
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Did the District develop specific policies and procedures to account for and control district credit cards and purchasing cards (p-cards) in accordance with USFR pages VI-G-15 through 20?
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For credit cards and p-cards:
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Did the District maintain separation of responsibilities for issuing cards; requesting, authorizing, and executing purchases; and payment processing?
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Did the District issue cards only to those employees with a legitimate district purpose and with appropriate purchase limits based on the types of transactions for which the card was to be used?
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Did the District maintain a complete list of card users to track possession of all cards?
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