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Capital Projects Audit Department of Public Works January 1, 2018- December 31, 2019

Report Details

Report Description: 
The Department of Internal Auditing (DIA) has conducted an audit of the organization’s processes and procedures relating to Capital Projects for the period of January 1, 2018 through December 31, 2019. The main objective was to conduct an audit of internal controls over the identification, approval, and recording of capital projects for Road and Bridges, Facilities, and Airport from the planning through close out of the project. Our work was inclusive of the procedures used for the establishment of the Capital Improvement Plan (CIP). Additionally, we assessed and reviewed capital projects to determine compliance with various funding source requirements and applicable legal statutes. audit procedures disclosed internal control weaknesses associated with change order approvals, proper retainage of escrow, missing supporting documentation, and task order reconciliations. Also process improvement opportunities relating to creating policies and procedures were noted.
Short / Alternative Report Title: 
Department of Public Works – Capital Projects Audit
Date Issued: 
Wednesday, June 30, 2021
Agency Reviewed / Investigated: 
United States
Cuyahoga County
Type of Report: 
Professional Standard: 
IIA's Red Book - International Standards for the Professional Practice of Internal Auditing

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