Follow-Up of Change Order Processes, November 2018

Opportunities for Improvement and Management Responses The audit disclosed certain policies, procedures, and/or practices that could be improved. The audit was neither designed nor intended to be a detailed study of every relevant system, procedure, or transaction. As a result of the audit, observations and recommendations identified below are related to Standard : • (Standard 2130.A1) Adequacy and effectiveness of controls, particularly compliance with policies, procedures, and contracts. The Opportunities for Improvement presented in this report may not be all-inclusive of areas where improvement may be needed. There were five (5) Opportunities for Improvement identified as a result of the audit: 1. Compliance with SOP #46 – Requesting Change Orders 2. Compliance with SOP #7 – Processing Change Orders 3. Written delegated authority 4. Payments exceeded authorized spend limit 5. Appropriate approval of Professional Services Library work assignments 6 | 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