This audit report reviews the employment contracts, related compensation, and other benefits provided for the chancellor and other officers of the Kansas City Metropolitan Community Colleges (KCMCC) in Missouri. The chancellor is allowed to either solicit bids or negotiate for contracted services such as architects, construction managers, consultants, banking service, auditors, and maintenance contractors. This audit of professional services expenditures and their procurement revealed that KCMCC has not solicited proposals for its annual audit since fiscal year 1993 and did not solicit proposals for some consultants hired to write grant proposals and advise on various programs. The college system paid over $90,000 for services during 1999 and 2000 for which it did not solicit proposals. Also, the system did not have a written agreement with its legal counsel, nor did it solicit services for interpreting services for the deaf. Other findings noted that a physical inventory of fixed assets had not been completed for several years, and the KMCC subsidized the operating expenses of its Foundation, totaling over $550,000 in the two years ending June 2000. This paper includes audit findings, the auditor's recommendations concerning specific findings, and the auditee's response to the findings and recommendations. (NB)