Follow-Up of Change Order Processes, November 2018

2 |  F o l l o w ‐ u p o f C h a n g e O r d e r P r o c e s s e s  N o v e m b e r 2 0 1 8 Executive Summary As part of the Annual Audit Plan, the Clerk of Circuit Court and County Comptroller’s Internal  Audit Department and Office of the Inspector General  conducted an independent follow‐up  audit of Change Order Processes.  The purpose of the audit was to evaluate the steps taken to  address the observations reported in the original audit report.  The original audit detected issues of non‐compliance with the guidelines as found in the  Procurement Manual and Standard Operating Procedures developed to ensure compliance with  the Sarasota County Procurement Code.  Since the original audit the Procurement Division, a  division within the Office of Financial Management, enhanced internal processes by  implementing a software application in which change order requests and supporting  documents are submitted electronically and queued for verification and approval.  While the  enhanced application appears to have improved the change order process, there are still  detected issues of non‐compliance in adhering to the division’s Standard Operating Procedures.  Lack of compliance with the division’s Standard Operating Procedures when processing a  change order could result in a misappropriation of County funds.  Additionally, if a purchase  order contains inaccurate information it could lead to confusion when making payments or  reviewing the validity of the purchase order.