Procurement policy: The missing element in financial management education

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• The survey was mailed in July and August. Follaw-up letters were mailed in September and October. The response rate was excellent. Of the 46 largest U.S. counties outside Florida, 39 (83%) responded. Of the 67 Florida counties, 42 (63%) responded
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• The results are reported for the national data set only because of their greater relevancy to the general readership of the journal. Results from the Florida data set are available from the authors
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• Twenty-five of the 38 (66%) non-Florida counties responding to the survey supplied copies of their purchasing manuals, ordinances, and procedures for our review
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• Elements classified as most frequently delineated were those found in at least 80% of the policy documents reviewed
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• Elements classified as “somewhat frequently delineated” were those found in 48% to 79% of the policy documents reviewed
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• Elements classified as “least frequently delineated” were those found in less than 48% of the policy documents reviewed
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• Council of State Government . op. cit. 16
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• Ibid. 6
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• Council of State Governments . op. cit. 11
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