Inquire or determine through other means such as reading the minutes or performing analytical procedures whether improvements exceeding the bidding threshold ($50,000 for a university branch or $200,000 for a community college, state community college district, or technical college) occurred during the fiscal period. Inspect a few contracts (in selecting improvement payments to test, consider selecting from higher-dollar payments and perhaps one or two smaller payments (i.e. payments slightly over the competitive bidding threshold), bid files, and related documentation to determine whether: Contracts over the amounts indicated above were awarded using competitive bidding procedures. Advertisements of the proposals for bids were made. Documentation indicates the lowest and best bid was accepted, or documents why the low bidder was not selected. 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. Audit Procedures, Government Personnel Interviewed and Dates: Conclusion (management letter comments): Libraries O-18 Compliance Requirements: Ohio Rev. Code §§ 153.65-.71, 2921.42, 3375.06, 3375.10, 3375.12, 3375.15, 3375.22, 3375.30 and 3375.41 - Procedure for bidding and letting of contracts over $50,000. Summary of Requirements: When a board of library trustees appointed pursuant to Ohio Rev. Code §§ 3375.06 (county free library), 3375.10 (township library), 3375.12 (municipal free library), 3375.15 (school library), 3375.22 (county library district), or 3375.30 (regional library district) determines to construct, demolish, alter, repair, or reconstruct a library or make any improvements or repairs which will exceed $50,000 except in cases of urgent necessity or for the security and protection of library property, it must advertise for two weeks for sealed bids in some newspaper of general circulation in the district, or as provided in Ohio Rev. Code § 7.16. If no
Conclusion (management letter comments): O-26 Compliance Requirement: Ohio Rev. Code § 307.515 - Fines and penalties for violation of liquor control laws and state traffic laws paid to the county law library resources fund (various courts). Ohio Rev. Code § 307.515(C) - Court of common pleas and probate court to pay fines and penalties to the county law library resources fund. Ohio Rev. Code § 307.515(A) - Allowance to the county law library resources fund from fines and penalties of municipal courts. Summary of Requirement: sections provide for distributing certain fines and penalties to county law library resources fund. POSSIBLE NONCOMPLIANCE RISK FACTORS: Note: Due to the large volume of over the counter cash receipts and the complexity of statutory fines and fees, the risk of noncompliance in courts is inherently higher. In assessing the risk of noncompliance, auditors should consider whether courts have historically demonstrated effective internal controls and compliance with applicable requirements. Additionally, adequate training of court personnel, segregation of duties, and supervisory monitoring controls can help mitigate the risk of noncompliance with court requirements. Suggested Audit Procedures: Note: The Ohio Rev. Code sections listed in this step are provided for your reference. When testing the collection and distributions of fines, auditors must refer to the applicable statutes governing the amounts to collect and amounts and methods of distribution, regardless of whether listed here. These tests should also be part of the financial audit of courts. Inquire and examine how the court identifies fines and penalties collected under the statutes above and ensures they are properly distributed to the county law library resources fund. Ask the court to show you a few fines and penalties for violation of liquor control laws and state traffic laws. Determine these collections were properly distributed to the county law library resources fund. (Typically, we only require a low degree of assurance over compliance with this requirement. However, where courts are a material audit cycle and where courts are relying on general IT controls to identify and accumulate fines and penalties subject to distribution to the law library resources fund, auditors should evaluate general IT controls (AOS staff should complete the RCEC) for automated court systems.) Audit Procedures, Government Personnel Interviewed and Dates:
Matrix 1 Sect. No. Requirement Joint Mental Health District Jt. Juv. Detention Facility Regional Planning Comm’n Solid Waste District Joint Township Cemetery or Union Cemetery District Airport Authority FCFC Soil and Water Conservation District ESC District General Budgetary Requirements 56, 57 56 56 O-1 Cert. of revenue O-2 Ten Mill limitations O-3 Various: Allocating int. among funds for subdivisions other than counties O-4 (Airports follow county investing requirements per ORC 308.12.) O-14 Procedures for bidding and letting of contracts O-20 Prevailing wage rates O-21 Reverse Internet auction Matrix 1 Sect. No. Requirement Joint Mental Health District Jt. Juv. Detention Facility Regional Planning Comm’n Solid Waste District Joint Township Cemetery or Union Cemetery Union District Airport Authority FCFC Soil and Water Conservation District ESC District Other Bidding Requirements Not in OCS ORC 340.03 Jt. Mental Health District Not in OCS ORC 713.23 Regional Planning Comm. Not in OCS ORC 308.13 Airport competitive bidding Not in OCS ORC 121.37(B) (5)(a)(i)FCFC competitive bidding Not in OCS ORC 940.06Soil & District competitive bidding Not in OCS ORC 6101.16 Conservancy district competitive bidding O-22 Various – use of government credit/ purchasing cards
O-23 Municipal securities Matrix 2 Sect. No. Requirement Library Council of Gov’t Reg Water & Sewer General Health District Joint Rec. Dist. Park Comm. & Tec College State Colg./ Univ. Joint Amb. Dist. Joint Fire Dist. Police Dist. Port Auth Ag. Soc. DC & CIC 3357 3358 Gen Budgetary Requirements 65 65 Matrix 2 Sect. No. Requirement Library Council of Gov’t Reg Water & Sewer General Health District Joint Rec. Dist. Park District Tech. & Comm College Colg./ Univ. Joint Amb. Dist. Joint Fire Dist. Police Dist. Port Auth Ag. Soc. DC & CIC 3357 3358 O-1 Cert. of revenue O-2 Ten mill limitations O-3 Various: Allocating int. among funds for subdivisions other than counties O-17 Bidding on improvement contracts - Colleges and Universities O-18 Library Bidding and letting of contracts O-19 Bids and contracts for buildings/structures O-20 Prevailing wage rates O-21 Reverse Internet auction Matrix 2 Sect. No. Requirement Library Council of Gov’t Reg & Sewer General Health District Joint Rec. Dist. Park District Comm. & Tec College Colg./ Univ. Joint Amb. Dist. Fire Dist. Joint Police Dist. Port Auth Ag. Soc. DC & CIC 3357 3358 Bidding Requirement