09-02 Audit of Contracts Processes

AUDIT OF CONTRACT PROCESSES Exit Conference Dates: July 29, August 11, and August 14, 2008 Release Date: October 16, 2008 Report No. 09-02 CITY OF ORLANDO OFFICE OF AUDIT SERVICES AND MANAGEMENT SUPPORT Beryl H. Davis, CPA, CGFM, Director Audit Services and Management Support Mona S. Mellon, CPA Audit Program Manager Jessica Dlugolinski Auditor III Emily Rouse Auditor II TABLE OF CONTENTS Memorandum .................................................................................................................................................. 1 Executive Summary ........ 3 Background .................... 12 Summary of Recommendations and Responses ........................................................................................... 14 Issues and Recommendations ....................................................... 17 Capital Improvement and Infrastructure Contracts – Administration ..................... 18 Create City Policies and Procedures for CIID ............................................................................................................ 18 Update CIID’s Internal Policy Manuals ..................... 21 Utilize a Project Charter to Specify the Allocation of Project Duties between CIID and Clients .......................... 22 Review CIID’s Rates Billed to Clients and Service Mix ............................................................................................ 23 ...