Finance Director Contract

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Finance Director Contract Powered By Docstoc
					                                                   Oconee County, South Carolina
                                             Procurement Internal Control Questionnaire
                                                                                                           Comments / Description /
                                      Questions                                         Yes   No   N/A   Employee Responsible for Task
A. Procurement Policies/Procedures Questions (Fraud Risk Identification)
     Are specific Procurement staff delegated the responsibility for different levels
     of procuring goods/services?
2    Is this set out in authorized delegation lists?
3    Are there Regulations in place requiring competitive quotations?
4    Is purchasing decentralized or centralized?
5    Is there an authorized signatory list in place?
     Have procedure notes regarding all areas of the process been made accessible
     or have been disseminated to all staff?
B. Routine Small Purchase Orders (RSPO's)
1    Is the RSPO process manual or automated?
2    Are RSPO books secured and is their use controlled and verified?
3    Are RSPO books only issued to Department Managers?
4    Are only official County RSPO’s used?
5    Are the individual RSPO’s numbered?
6    Are details of orders kept?
7    What is done with cancelled orders?
8    When are verbal orders allowed?
9    Are orders supported by any other documents?
     Where contracts are in place, are all orders placed with the nominated
     If an alternative supplier is used, does the end-user have to submit a written
     reason? To whom do they submit this?
     Are limitations placed on the types and quantities of goods and services
13   Is there a limit on the amount that can be spent using a RSPO?
14   Is Finance Office approval of funding required for RSPO’s?
15   Are records kept to evidence competitive quotations?
C. Goods and Services Received
1    Are goods and services accompanied by delivery notes?
2    Who signs the delivery note and checks the goods when they arrive?
3    Who verifies services have been fully completed?

      Oconee County Finance Department                                                                                            June 2007
      C:\Docstoc\Working\pdf\c376282d-13ef-443d-8aeb-ad63bd04fcb0.xls                                                                Page 1
                                                                                                         Comments / Description /
                                     Questions                                        Yes   No   N/A   Employee Responsible for Task
A. Procurementof Duties
D. Segregation Policies/Procedures Questions (Fraud Risk Identification)
1    Is access to ordering and receiving functions restricted?
     Are ordering and receiving functions separated from invoice processing and
     General Ledger functions?
E. Request for Proposals (RFP's)
1    Are RFP’s processed on a timely basis?
     Does the end-user department review/approve RFP Scope & Services and
     Evaluation Criteria?
3    Does Purchasing review and approve RFP?
     Are Request for Change Orders reviewed, approved, and signed by Finance
     Director or Administrator, or designees, as appropriate?
5    Does Procurement complete the files accurately, completely, and timely?
     Does the Procurement Director complete and sign a Procurement Checklist?

     Does the end-user obtain proper approval from Finance indicating that funding
     is approved and available?
     Does the Administrator, or designee, approve the Request for Change Order
     and Notice of Intent to Award?
9    Did the vendor and Procurement Officer sign the contract?
10   Did the Procurement Office complete the Change Order and attached all
     required documents?
     Did Procurement assign a contract number log the correct and complete
11   contract information in to the Procurement Database and return one copy to
     the end-user department?
     Does the Finance Department or Administrator approve the contract when
     appropriated funds are not available?
13   Do contracts have a right to audit clause, when appropriate?
     Does the contract identify the Contract Administrator and clearly define their
     duties and responsibilities?
     Are the methods used to select contractors sufficient to ensure that contracts
     are awarded to the highest qualified?
     Where appropriate, were prospective contractors contacted to help assess the
16   quality of the contractor’s products and services? When done, was the
     information obtained appropriate to the awarding of the contract?
17   When only one firm was invited to present, was this justified?
F. Change Orders on Contracts Up to 20% of Contract Amount
     After determining the need for a contract modification, does the Contract
     Administrator work with Procurement to prepare the Change Order?
2    For these Change Orders, does the Finance Office approve?

      Oconee County Finance Department                                                                                          June 2007
      C:\Docstoc\Working\pdf\c376282d-13ef-443d-8aeb-ad63bd04fcb0.xls                                                              Page 2
                                                                                                       Comments / Description /
                                   Questions                                        Yes   No   N/A   Employee Responsible for Task
 3 Do the vendors Policies/Procedures
A. Procurement sign the Change Orders? Questions (Fraud Risk Identification)
    Does the Contract Administrator complete the Change Order, attach required
4   documents, obtain the end-user department’s approval, and forward all this to
    Does Procurement review the Change Order and record it accurately and
    completely in the tracking log, on a timely basis?
    For Change Orders over 20% of the original contract, is the Administrator’s
    approval obtained?
    For Change Orders less than 20%, does the Procurement Director approve?

    Does Procurement record the change orders in the Procurement Database and
    return one copy to the Contract Administrator on a timely basis?
G. Change Orders on Contracts Over 20% of Contract Amount
    Does the Contract Administrator complete the requisition form and obtain
    Finance Office approval?
    For a change order over 20% of contract, does a Request for Change Order
    prepared and approved by the Procurement Director?
    Does the Contract Administrator work with Procurement to prepare a Change
    Order and obtain the vendor’s written approval?
    Was the Change Order form approved by Procurement and the Administrator?

H. For Contracts Requiring Bidding - Sealed Bids over $15,000
    Are the bid specifications clear, unambiguous, and consistent with approved
    Was a selection criteria developed and properly approved before issuing
    invitations to bid?
    Was there a clear distinction made between mandatory and desirable criteria,
    which were clearly included in the specifications provided?
    Was an evaluation matrix prepared with appropriately weighted criteria
4   determined from the key specifications and conditions detailed in the tender
    Were the weighting and scoring methods secure and inaccessible to potential
6   Were the end-users involved in the specifications requirements?
    Was there proper separation of duties for the justification function and the
    decisions on how to perform the acquisition process?
    Were any exemptions properly approved, supported by documentation, and
    consistent with policies?
I. Bid Advertising and Invitations for Sealed Bids Over $15,000

     Oconee County Finance Department                                                                                         June 2007
     C:\Docstoc\Working\pdf\c376282d-13ef-443d-8aeb-ad63bd04fcb0.xls                                                             Page 3
                                                                                                                 Comments / Description /
                                       Questions                                              Yes   No   N/A   Employee Responsible for Task
A. Procurement Policies/Procedures Questions (Fraud Risk Identification)
 1 Were invitations to bid addressed to the appropriate personnel?

    Do the advertisements contain at least the following:
     a. description of the items/services,
     b. the tender number,
     c. address where to submit,
     d. closing date and time,
     e. location & address for obtaining tender documents,
     f. name & phone number for questions,
     g. a clause similarly stating that the lowest bidder will not necessarily be accepted,
     andthe policy on late or incorrect bids?
3   Were late or incorrect bids excluded?
J. Sealed Bid Receipts and Opening
    Are bids received in a manner that is secure from unauthorized access or
    Is the person responsible for safekeeping of bids until opened independent of
2   the officers directly involved in the specifications and evaluation process?

3   Are bids only opened after the closing date and time?
    Are bids always opened in the presence of two parties and listed on the Bid
    Tabulation sheet signed by both?
K. Sealed Bid Evaluation and Assessment
1   Do authorized personnel evaluate bids only?
2   Does a panel of at least two perform these evaluations?
3   Is the evaluation panel from different departments with different managers?
    Are bids evaluated in accordance with the specifications and policies, using
    the established evaluation matrix and weights?
5   Are tasks, calculations, deliberations, etc. adequately documented?
6   Do all parties involved in the evaluation process sign conclusions?
7   Are the evaluation documents kept safe and access adequately controlled?
8   Were unsuccessful bidders advised accordingly?
L. Post Offer Negotiations
    Are post offer negotiations clearly agreed upon and signed by all parties and
    adequately documented?
2   Was adequate time allowed to send final offers?
M. Sole Source Contracts
    Does the end-users written Sole Source justification adequately document and
    support their Requirements?

     Oconee County Finance Department                                                                                                   June 2007
     C:\Docstoc\Working\pdf\c376282d-13ef-443d-8aeb-ad63bd04fcb0.xls                                                                       Page 4
                                                                                                        Comments / Description /
                                   Questions                                         Yes   No   N/A   Employee Responsible for Task
A. Procurement Policies/Procedures Questions (Fraud Risk Identification)
   Do the Finance Office, Procurement, and Administrator approve and the
    vendor sign the contract?
    Does Procurement sign the Change Order form and accurately log the contract
    to the tracking log on a timely basis?
    Does Procurement assign a contract number and record the appropriate
    information accurately in the Procurement Database?
N. Contract Renewals
    Was the Contract Administrators and end-users renewal justification process
    sufficient and adequately documented?
    Does the Finance Office approve renewals based on the documented
    justification provided by the Contract Administrator?
    Does the end-user Department Director and Administrator, or designee,
    approve the renewal and is it signed by the vendor?
    Does the Procurement Director sign renewal letters and enter the information
    accurately and timely in the Procurement Database?
O. Contract Management by Contract Administrators
    Is each contract assigned to a Contract Administrator with sufficient
    knowledge and experience to adequately monitor the contract?
    Does each contract contain complete, clear, sufficient, and valid monitoring
2   standards and procedures, including approval of contractor timesheets, cases
    handled, or other payment calculations required by the contract?
    Are Contract Administrators effectively using and documenting prescribed
3   monitoring procedures on a timely basis, including identifying documenting,
    and reporting contract problems and violations to the appropriate managers?

    Are Contract Administrators’ resolving contract problems and violations on a
4   timely basis, including refunds and payment adjustments, and providing
    adequate documentation?
P. Contract Security
    Is access to contract records restricted to authorized personnel, including
    adequate documentation and approval of access?
Q. Procurement Database
    Is the procurement database information         maintained   by    Procurement
    complete, accurate, and current?
R. Contract Splitting
    Is splitting of contracts allowed to avoid a higher level of approval
S. Contract Payments
    Are any unusual transactions, splitting of payments to avoid a higher level of
    approval, or possibilities of duplicate payments been allowed?

     Oconee County Finance Department                                                                                          June 2007
     C:\Docstoc\Working\pdf\c376282d-13ef-443d-8aeb-ad63bd04fcb0.xls                                                              Page 5
                                                                                                                    Comments / Description /
                                     Questions                                         Yes   No   N/A             Employee Responsible for Task
   Are invoices or other types of billings properly approved in Risk as valid
A. Procurement Policies/Procedures Questions (Fraudwriting Identification)
2   and correct according to the contract terms, by sufficiently knowledgeable
    Are prices and rates agreed to in the contract terms prior to payment and
    Is the mathematics of the invoices and other types of billings verified prior to
    payment and documented?
    Are invoicing documents cancelled or somehow controlled to prevent duplicate
6   Are invoices/billings sent to accounts payable on a timely basis?
7   Are incorrect and invalid billings rejected?

    To the best of my knowledge, the answers and comments noted above are accurate and reflect the current internal
                                           controls within this department:

                  Name and Title of Person Completing Form (please print)                          Name and Title of Department Director (please print)

                           Signature of Person Completing Form                                              Signature of Department Director

                                   Date Form Completed                                                   Date of Department Director's Signature

     Oconee County Finance Department                                                                                                              June 2007
     C:\Docstoc\Working\pdf\c376282d-13ef-443d-8aeb-ad63bd04fcb0.xls                                                                                  Page 6

Description: Finance Director Contract document sample