November 09, 2010
Status:
Receive Carr, Riggs & Ingram, LLC - Review of ADA Projects “Various Americans with Disabilities Act Renovation Projects” and “Mandated DOJ Projects”.
At the request of the Superintendent and in accordance with the Office of the Chief Auditor’s Audit Plan for the 2010-2011 fiscal year, Carr, Riggs & Ingram, LLC was hired to conduct an agreed-upon procedures engagement for various Americans with Disabilities Act Renovation Projects (ADA) and various Department of Justice Mandated ADA Act Corrections Projects. The report focused on eight ADA projects and three Department of Justice Mandated ADA Act Corrections Projects. The report provided a Schedule of Specific Findings and Recommendations and a Schedule of General Findings and Recommendations. The report disclosed contract administration and contract compliance issues, such as change orders that were not always accompanied by detailed supporting documentation to properly substantiate the pricing of the change order, significant delays in closing-out projects, delays in creating formal change orders for tax savings on owner direct purchase, possible reimbursement for liquidated damages and inadequate recordkeeping of construction projects. Management provided responses to each audit recommendation. This report is intended to be used as a resource tool for management and staff. The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee’s October 25, 2010 meeting.
The source of funds to perform the Internal Audit Report was the General Fund budget allocation for the Office of the Chief Auditor. The Audit fee charged by Carr, Riggs & Ingram, LLC for performing the audit was $25,000.
Requested Action
Receive Carr, Riggs & Ingram, LLC - Review of ADA Projects “Various Americans with Disabilities Act Renovation Projects” and “Mandated DOJ Projects”.
Summary
At the request of the Superintendent and in accordance with the Office of the Chief Auditor’s Audit Plan for the 2010-2011 fiscal year, Carr, Riggs & Ingram, LLC was hired to conduct an agreed-upon procedures engagement for various Americans with Disabilities Act Renovation Projects (ADA) and various Department of Justice Mandated ADA Act Corrections Projects. The report focused on eight ADA projects and three Department of Justice Mandated ADA Act Corrections Projects. The report provided a Schedule of Specific Findings and Recommendations and a Schedule of General Findings and Recommendations. The report disclosed contract administration and contract compliance issues, such as change orders that were not always accompanied by detailed supporting documentation to properly substantiate the pricing of the change order, significant delays in closing-out projects, delays in creating formal change orders for tax savings on owner direct purchase, possible reimbursement for liquidated damages and inadequate recordkeeping of construction projects. Management provided responses to each audit recommendation. This report is intended to be used as a resource tool for management and staff. The Audit Committee reviewed and approved this report for transmittal to the School Board during the Committee’s October 25, 2010 meeting.
School Board Goals
| Goal Three: Safety (2008-2011) | ||
| Goal Four: Innovation (2008-2011) |
Financial Impact
The source of funds to perform the Internal Audit Report was the General Fund budget allocation for the Office of the Chief Auditor. The Audit fee charged by Carr, Riggs & Ingram, LLC, for performing the audit was $25,000.
Source of Additional Information
Patrick Reilly 754 321-8300
Associated File Attachments
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CRI Audit (Files) | |
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ExecutedARF (Files) |