The Inspector General’s Office has completed an audit of the City of Chicago’s Direct Voucher processes and procedures related to direct voucher disbursements between November 1, 2006 and October 31, 2007. The audit found that the City had appropriate controls for ensuring that the City received the goods/services for which it paid by the direct voucher method and that transactions had the appropriate approvals under the stated policy. However, the audit found that internal controls limiting direct vouchers to commodities exempted from generally and presumptively applicable competitive bidding requirements under the Illinois Municipal Purchasing Act were not adequate. Additionally, the audit determined that the City’s internal controls for ensuring that City Departments adhere to the City’s own Policy for Use of Direct Vouchers were not adequate.
