Finding 539539 (2024-002)

2024-002 – Special Tests and Provisions – Internal Control over Quality Assurance Program (Significant Deficiency) Identification of the Federal Program: Assistance Listing Number: 20.205 Assistance Listing Title: Highway Planning and Construction Federal Agency: Department of Transportation Pass-Through Entity: State of California Department of Transportation Federal Award Number and Award Year: CML-5318(033) Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): In accordance with the City’s adopted Quality Assurance Program Manual, Quality Assurance Program (QAP) pertains to a sampling and testing program that will provide assurance that the materials and workmanship incorporated into the construction project are in conformance with the contract specifications. The main elements of a QAP are the Acceptance Testing (AT) and the Independent Assurance Program (IAP). AT refers to the sampling and testing, or inspection, to determine the degree of compliance with contract requirements while IAP refers to the verification that AT is being performed correctly by qualified testers and laboratories. The abovementioned QAP elements should be monitored through these forms/checklists: Materials Certificate (Appendix K), Checklist to Assist Local Agencies Monitor Acceptance Testing Requirements (Appendix E), and Checklist to Assist Local Agencies to Monitor Independent Assurance Requirements (Appendix L). Condition: Quality Assurance Tests were performed during the fiscal year for the federal project; however, we found that the corresponding monitoring forms and checklists were not completed in a timely manner in accordance with the adopted QAP Manual. The Appendices K, E, and L checklists were all accomplished after the project completion which deviates from the intended purpose of the QAP. Cause: The City did not follow the adopted QAP properly to complete Appendices K, E, and L forms/checklists timely. Effect or Potential Effect: Without completing the forms and checklists timely, the City might overlook some of the important matters and testing needed in monitoring the federal project. Questioned Costs: None. Context: See condition above for context of the finding. Identification as a Repeat Finding, If Applicable: Not applicable. Recommendation: We recommend that the City to adhere with the QAP manual on the timely accomplishment of the abovementioned forms and checklists in line with the federal project timeline. View of Responsible Officials: Management concurs the finding.