The State Police lack written policies and procedures establishing appropriate internal control over purchasing.

The two objectives of this audit are to assess the State Police’s purchasing policies and procedures pursuant to W. Va. Code for 2018 and 2019. Since receiving its requested exemption from the Purchasing Division in July 2017, PERD finds that the State Police has not developed formal written purchasing policies and procedures. PERD sampled State Police transactions from calendar year 2018 to review for compliance with its limited purchasing procedural guidelines. PERD found that there were few sampled transactions that were in complete compliance with the agency’s limited guidelines. The lack of compliance is attributed to a lack of clear written policies and procedures, and enforcement of those procedures. The State Police’s current purchasing practices increase the risk of waste, fraud, and abuse.