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TABLE OF CONTENTS <br />EXECUTIVE SUMMARY .................................................................................................~ <br />CHAPTER 1 AUDIT STANDARDS AND PLAN <br />Government Auditing Standards -The Yellow Book ....................................................................................3 <br />Risk Assessment and Audit Plan .....................................................................................................................3 <br />Audit Scope and Methodology ........................................................................................................................3 <br />Audit Objectives .............................................................................................................................................4 <br />Audit Methodology .........................................................................................................................................5 <br />Internal/Managerial Controls ..........................................................................................................................5 <br />CHAPTER 2 PROCUREMENT LAWS AND RULES <br />State ................................................................................................................................................................ 7 <br />County ............................................................................................................................................................. 7 <br />Federally Funded Projects ...............................................................................................................................7 <br />CHAPTER 3 DEPARTMENT OF PUBLIC WORKS <br />DUTIES AND FUNCTIONS ..................:......................................................................................................8 <br />ORGANIZATIONAL STRUCTURE .............................................................................................................9 <br />DEPARTMENT INTERVIEWS ...................................................................................................................11 <br />CHAPTER 4 CONTRACT SUPPLEMENTS AND CHANGE ORDERS <br />Contract Documentation ...............................................................................................................................14 <br />Contract Supplements and Change Orders ....................................................................................................15 <br />CHAPTER 5 SPECIFIC AUDIT FINDINGS: AUDIT OBJECTIVES <br />Audit Objective No. 1 ................................................................................................................................... 16 <br />Audit Objective No. 2 ................................................................................................................................... 16 <br />Audit Objective No. 3 ................................................................................................................................... 17 <br />Audit Objective No. 4 ................................................................................................................................... 18 <br />Audit Objective No. 5 ................................................................................................................................... 19 <br />Audit Objective No. 6 ................................................................................................................................... 19 <br />Audit Objective No. 7 ................................................................................................................................... 23 <br />CHAPTER 6 GENERAL AUDIT FINDINGS: INTERNAL CONTROLS <br />General Audit Findings No. 1 .......................................................................................................................26 <br />General Audit Findings No. 2 .......................................................................................................................26 <br />General Audit Findings No. 3 .......................................................................................................................26 <br />General Audit Findings No. 4 .......................................................................................................................28 <br />CHAPTER 7 RECOMMENDATIONS ........................................................................ 30 <br />