state, or from a regional planning commission, or pursuant to Section 125.04), determine documentation exists to support expenditures meeting those exceptions. For footbridge construction, rebuilding and repair, determine documentation exists to support the necessity of the expenditures and that the total expenditures did not exceed $15,000 for any footbridge accessing a school. Document whether there is any apparent interest in the contract by a public official. Due to heightened public interest in these situations, we would often deem violations to be material noncompliance and could affect our assessment of the control environment and affect our fraud assessment in the FRAQ. Inspect agreements to determine whether the agreements were for permitted equipment. Determine whether the agreement is a lease with option to purchase or an installment purchase agreement. If it is a lease with an option to purchase, determine that the township made a down payment 15%. Determine that the township selected the lowest responsive and responsible ≥ bidder. Audit Procedures, Government Personnel Interviewed and Dates: Conclusion (management letter comments): Schools O-13 Compliance Requirement: Ohio Rev. Code Sections 9.48, 3313.46, 125.04(C), and 3313.533 - Board of Education procedures for bidding and letting contracts. Summary of Requirements: When a Board of Education determines to purchase a bus pursuant to Ohio Revised Code § 3327.08, build, repair, enlarge, improve or demolish any school building with a cost in excess of $25,000, the Board is required to: Prepare plans and specifications. [Section 3313.46(A)(1)]. Advertise for bids once a week for at least two consecutive weeks, or as provided in R.C. 7.16, in a newspaper of general circulation in the district prior to the date specified by the Board for receiving bids. If the board posts the notice on its web site, it may eliminate the second notice otherwise required to be published in a newspaper of general circulation within the school district, provided that the first notice published in such newspaper meets all of the following requirements: (a) It is published at least two weeks before the opening of bids; (b) It includes a statement that the notice is posted on the board of education’s internet web site; (c) It includes
state, or from a regional planning commission, or pursuant to Section 125.04), determine documentation exists to support expenditures meeting those exceptions. For footbridge construction, rebuilding and repair, determine documentation exists to support the necessity of the expenditures and that the total expenditures did not exceed $15,000 for any footbridge accessing a school. Document whether there is any apparent interest in the contract by a public official. Due to heightened public interest in these situations, we would often deem violations to be material noncompliance and could affect our assessment of the control environment and affect our fraud assessment in the FRAQ. Inspect agreements to determine whether the agreements were for permitted equipment. Determine whether the agreement is a lease with option to purchase or an installment purchase agreement. If it is a lease with an option to purchase, determine that the township made a down payment ≥ 15%. Determine that the township selected the lowest responsive and responsible bidder. Audit Procedures, Government Personnel Interviewed and Dates: Conclusion (management letter comments): Schools O-13 Compliance Requirement: Ohio Rev. Code Sections 9.48, 3313.46, 125.04(C), and 3313.533 - Board of Education procedures for bidding and letting contracts. Summary of Requirements: When a Board of Education determines to purchase a bus pursuant to Ohio Revised Code § 3327.08, build, repair, enlarge, improve or demolish any school building with a cost in excess of $25,000, the Board is required to: Prepare plans and specifications. [Section 3313.46(A)(1)]. Advertise for bids once a week for at least two consecutive weeks, or as provided in R.C. 7.16, in a newspaper of general circulation in the district prior to the date specified by the Board for receiving bids. If the board posts the notice on its web site, it may eliminate the second notice otherwise required to be published in a newspaper of general circulation within the school district, provided that the first notice published in such newspaper meets all of the following requirements: (a) It is published at least two weeks before the opening of bids; (b) It includes a statement that the notice is posted on the board of education’s internet web site; (c) It includes
OptionalProceduresManualFeb13.docx