Follow-Up of Change Order Processes, November 2018

Contents Executive Summary 2 Background and Objectives 3 Opportunities for Improvement and Management Responses 6 Audit Services David Beirau, CFE, CIG, CIGA Director of Internal Audit and Inspector General Lead Auditor Debra Martin, CPA, CFE, CGMA, CIGA Senior Internal Auditor/Investigator Auditor William Bousman, CFE, CIGA Internal Auditor/Investigator Please address inquiries regarding this report to David Beirau, by e-mail at dbeirau@scgov.net or by telephone at (941) 861-5280. This and other reports prepared by the Office of the Inspector General are available at www.SarasotaClerk.com/Comptroller Services/Internal Audit. 1 | A u d i t o f C h a n g e O r d e r P r o c e s s e s M a y 2 0 1 7