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TABLE OF CONTENTS <br />EXECUTIVE SUMMARY ................................................................... ..............................1 <br />CHAPTER 1 AUDIT STANDARDS AND PLAN <br />Government Auditing Standards — The Yellow Book ..................................................... ............................... 3 <br />RiskAssessment and Audit Plan ..................................................................................... ............................... 3 <br />AuditScope and Methodology ........................................................................................ ............................... 3 <br />AuditObjectives .............................................................................................................. ............................... 4 <br />AuditMethodology .......................................................................................................... ............................... 5 <br />Internal/Managerial Controls ........................................................................................... ............................... 5 <br />CHAPTER 2 PROCUREMENT LAWS AND RULES <br />State................................................................................................................................. ............................... 7 <br />County............................................................................................................................. ............................... 7 <br />FederallyFunded Projects ............................................................................................... ............................... 7 <br />CHAPTER 3 DEPARTMENT OF PUBLIC WORKS <br />DUTIESAND FUNCTIONS .......................................................................................... ............................... 8 <br />ORGANIZATIONAL STRUCTURE ............................................................................. ............................... 9 <br />DEPARTMENT INTERVIEWS ..................................................................................... .............................11 <br />CHAPTER 4 CONTRACT SUPPLEMENTS AND CHANGE ORDERS <br />ContractDocumentation .................................................................................................. .............................14 <br />ContractSupplements and Change Orders ...................................................................... .............................15 <br />CHAPTER 5 SPECIFIC AUDIT FINDINGS: AUDIT OBJECTIVES <br />AuditObjective No. 1 ...................................................................................................... .............................16 <br />AuditObjective No. 2 ...................................................................................................... .............................16 <br />AuditObjective No. 3 ...................................................................................................... .............................17 <br />AuditObjective No. 4 ...................................................................................................... .............................18 <br />AuditObjective No. 5 ...................................................................................................... .............................19 <br />AuditObjective No. 6 ...................................................................................................... .............................19 <br />AuditObjective No. 7 .................................................................................................... ............................... <br />23 <br />CHAPTER 6 GENERAL AUDIT FINDINGS: INTERNAL CONTROLS <br />GeneralAudit Findings No. 1 ........................................................................................ ............................... 26 <br />GeneralAudit Findings No. 2 ........................................................................................ ............................... 26 <br />GeneralAudit Findings No. 3 ........................................................................................ ............................... 26 <br />GeneralAudit Findings No. 4 ........................................................................................ ............................... 28 <br />CHAPTER 7 RECOMMENDATIONS ......................................... ............................... 30 <br />