Audit of the City's Capital Improvement Program Development and Evaluation

The Office of Inspector General (OIG) conducted an audit of the development and evaluation of the City’s Capital Improvement Program (CIP), a five-year plan for infrastructure spending. Our objective was to determine if the City develops and evaluates its CIP in accordance with leading practices outlined in the United States Government Accountability Office’s (GAO) Executive Guide: Leading Practices in Capital Decision-Making. OIG concluded that the City’s CIP development and evaluation process largely follows leading practices for development but does not consistently evaluate goal achievement using performance measures or incorporate lessons learned from completed projects into future capital decision-making. We recommended that the Office of Budget and Management (OBM) define Citywide standards and increase transparency.