CVCS Transportation Audit - The Observer

Agreed Upon Procedures
Procedure # 1 (continued)
Summary of Results (continued)
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The District paid invoice number 50950 with check number 17238 in the amount of
$29.40 for part number MS94324 from Jamestown Unit Parts (NAPA Auto Parts) with
check number 17238 dated 8/20/09. The vendor on the invoice was an employee with
their home address. Next to the vendor name was written ”/C.V.C.S.” Per the NAPA online
website, the item purchased was a manifold gasket set, used in the repair of
exhaust systems, for a Geo, Pontiac or Suzuki. The District does not own any of these
vehicles. This part was not found in the Transfinder inventory system as a part and no
work order was found using this part in the maintenance of a District vehicle.
The District paid invoice #52528 from Jamestown Unit Parts (NAPA Auto Parts) dated
8/25/09 with check number 17391. The District purchased brake pads in the amount of
$18.99, part number TS7596. This part was not found in the Transfinder inventory
system as a part and no work order was found using this part in the maintenance of a
District vehicle.
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