Audit 351254

FY End
2024-06-30
Total Expended
$51.47M
Findings
34
Programs
20
Organization: City of Syracuse, New York (NY)
Year: 2024 Accepted: 2025-03-31
Auditor: Bonadio & CO LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
544759 2024-005 Material Weakness - N
544760 2024-006 Significant Deficiency - I
544761 2024-006 Significant Deficiency - I
544762 2024-006 Significant Deficiency - I
544763 2024-006 Significant Deficiency - I
544764 2024-006 Significant Deficiency - I
544765 2024-006 Significant Deficiency - I
544766 2024-006 Significant Deficiency - I
544767 2024-006 Significant Deficiency - I
544768 2024-006 Significant Deficiency - I
544769 2024-006 Significant Deficiency - I
544770 2024-006 Significant Deficiency - I
544771 2024-006 Significant Deficiency - I
544772 2024-006 Significant Deficiency - I
544773 2024-006 Significant Deficiency - I
544774 2024-006 Significant Deficiency - I
544775 2024-006 Significant Deficiency - I
1121201 2024-005 Material Weakness - N
1121202 2024-006 Significant Deficiency - I
1121203 2024-006 Significant Deficiency - I
1121204 2024-006 Significant Deficiency - I
1121205 2024-006 Significant Deficiency - I
1121206 2024-006 Significant Deficiency - I
1121207 2024-006 Significant Deficiency - I
1121208 2024-006 Significant Deficiency - I
1121209 2024-006 Significant Deficiency - I
1121210 2024-006 Significant Deficiency - I
1121211 2024-006 Significant Deficiency - I
1121212 2024-006 Significant Deficiency - I
1121213 2024-006 Significant Deficiency - I
1121214 2024-006 Significant Deficiency - I
1121215 2024-006 Significant Deficiency - I
1121216 2024-006 Significant Deficiency - I
1121217 2024-006 Significant Deficiency - I

Contacts

Name Title Type
TXMLVC8GKRV9 Michael Cannizzaro Auditee
3154488323 Gregg Evans Auditor
No contacts on file

Notes to SEFA

Title: 1. BASIS OF PRESENTATION Accounting Policies: Matching costs (the City's or New York State's share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards presents the activity of federal financial assistance programs administered by the City of Syracuse, New York, an entity as defined in the basic financial statements. Federal awards that are included in this schedule may be received from federal agencies, as well as federal awards that are passed through from other governmental agencies. Expenditures reported on the schedule of expenditures of federal awards are reported on the modified accrual basis of accounting. The information in this schedule is presented in accordance with requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the presentation of, the basic financial statements.
Title: 2. MATCHING COSTS Accounting Policies: Matching costs (the City's or New York State's share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Matching costs (the City's or New York State's share of certain program costs) are not included in the reported expenditures.
Title: 3. INDIRECT COSTS Accounting Policies: Matching costs (the City's or New York State's share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs may be included in the reported expenditures, to the extent they are included in the federal financial reports used as the source for the data presented. The City did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance
Title: 4. CITY SCHOOL DISTRICT OF SYRACUSE, NEW YORK Accounting Policies: Matching costs (the City's or New York State's share of certain program costs) are not included in the reported expenditures. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The City School District of Syracuse, New York is a component unit of the City of Syracuse, New York. Financial assistance relating to the District is not included in the schedule of expenditures of federal awards; however, a separate single audit report contains the required reports and schedules.

Finding Details

Reference Number: 2024-005 U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) 14.239 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Special Tests and Provisions, Section 5 – Housing Quality Standards, participating entities in the HOME program must perform on-site inspections of HOME-assisted rental units to determine compliance with property standards and verify information submitted by property owners is accurate. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Effect: The City was not in compliance with Special Tests and Provisions, Section 5 – Housing Quality Standards of the HOME program as stated in the Uniform Guidance. Recommendation: The City should develop policies and procedures to ensure that HOME-assisted rental housing projects are inspected no less than 1) every three years for projects containing one to four units, 2) every two years for projects containing five to 25 units, 3) every year for projects containing 26 or more units. The City should maintain documentation of inspections performed and create a system to track latest inspection dates for all HOME-assisted rental housing projects.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-005 U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) 14.239 Criteria: According to the Uniform Guidance in CFR Part 200, Part IV, Special Tests and Provisions, Section 5 – Housing Quality Standards, participating entities in the HOME program must perform on-site inspections of HOME-assisted rental units to determine compliance with property standards and verify information submitted by property owners is accurate. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Effect: The City was not in compliance with Special Tests and Provisions, Section 5 – Housing Quality Standards of the HOME program as stated in the Uniform Guidance. Recommendation: The City should develop policies and procedures to ensure that HOME-assisted rental housing projects are inspected no less than 1) every three years for projects containing one to four units, 2) every two years for projects containing five to 25 units, 3) every year for projects containing 26 or more units. The City should maintain documentation of inspections performed and create a system to track latest inspection dates for all HOME-assisted rental housing projects.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.
Reference Number: 2024-006 U.S. Department of Transportation Highway Planning Cluster 20.205 Program Year: 2024 Criteria: Internal controls should provide reasonable assurance that the City complies with all procurement requirements of the program. Effect: The City did not retain complete files on the process used to procure certain engineering contracts paid out of the program. Internal controls should provide reasonable assurance that the City complies with all special Tests and Provisions relevant to the program. Context: Incomplete files related to the procurement process were noted in 5 of 42 disbursements selected for testing, as part of a non-statistical sample. Recommendation: The City should review its processes related to procurement and retention of documentation related to the process. Documentation supporting the process should be readily available.