Report of the State Auditor 1993

• Year: 1993
• Title: CWCB CF Performance Audit Report of the State Auditor February 1993
• CWCB Section: Finance
• Author: State Auditor
• Description: Performance Audit February 1993
• Publications - Doc Type: Other

34

Water Conservation Board Construction Fund Performance Audit-February 1993

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None of the files contained evidence that the Board attended the bid
opening for construction and approved the award of the contract to the
contractor.

.

None of the files had documentation of the Board' speriodic project
construction observations,

.

Three files included change orders. However, one of the files did not
have documentation that the Board approved the change order.

.

None of the files contained documentation that the Board staff attended
the final inspection and accepted the finished project.

Board Procedural Requirements Are Important
Controls

The Board maintains that the procedures are based on generally accepted practices
for sound planning, design, and construction of water resource projects.
Therefore, it is important for Board staff to document their reviews and approvals.
The Board staff reported that the various activities were performed. However,
they were not documented due to limited staff.

The Board established review and approval requirements partly to ensure that
there were controls over the process. In order to facilitate the documentation
process, the Board should consider other alternatives. For example, the Board can
incorporate a contract checklist in the file where reviews and approvals are
documented. This option would also indicate the status of an application at any
point in time. In any event, good controls require complete documentation.

Recommendation No.7:

The Board should develop methods to demonstrate its compliance with procedures
it has established, including:

a. Obtaining and filing documentation of all inspections, as appropriate.

b. Documenting all Board reviews and approvals.