Audit Report On The Financial And Operating Practices Of The Richmond County District Attorney’s Office

AUDIT REPORT IN BRIEF

This audit determined whether the Richmond County District Attorney’s Office (RCDA) is complying with certain purchasing procedures as set forth in the New York City Comptroller’s Directives #1, “Financial Integrity Statement”; #6, “Travel, Meals, Lodging and Miscellaneous Agency Expenses”; #11, “Cash Accountability and Control”; #24, “Agency Purchasing Procedures and Controls”; applicable Procurement Policy Board (PPB) rules; and the Department of Investigation Standards of Inventory Control and Management.

Audit Findings and Conclusions

The Richmond County District Attorney’s Office generally adhered to Comptroller’s Directives #1, #6, and #24, applicable Procurement Policy Board rules, and the Department of Investigation Standards for Inventory Control and Management:

• All purchases reviewed were supported with appropriate invoices and properly coded,

• The amounts paid to vendors properly excluded sales tax,

• State contracts were used when available,

• All major equipment purchased during Fiscal Year 2008 was accounted for,

• Property identification tags with a sequential internal control number were assigned and affixed to items,

• Serial numbers and tag numbers corresponded to inventory records, and

• Inventory records were updated continuously on a computerized system.

However, there were minor instances in which RCDA did not comply with certain purchasing procedures. Specifically RCDA:

• Lacked bidding documentation for one small purchase totaling $5,622.

• Did not reconcile the demand account on a monthly basis.

• Lacked approvals from the Bureau Chief and Administration Bureau Chief for 6 of 21 Expenditure Request forms reviewed, totaling $82,026.

We recommend that the Richmond County District Attorney’s Office should:

• Monitor expiration dates of all subscriptions and allow sufficient time to solicit bids.

• Solicit bids for purchases of more than $5,000 and maintain bidding documentation, as required by PPB rule §3-08.

• Ensure that the demand bank account is reconciled to comply with the provisions of Comptroller’s Directive #11.

• Adhere to its internal control procedures when processing expenditure requests.