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HomeMy WebLinkAboutCOM 1282.006 2006-2008CASEY JARMAN County Clerk Mailing Address: (Former County. Building) 25 Aupuni Street Hilo, Hawaii 96720 Date: To: From: Subject: County of Hawai `i Office of the County Clerk Telephone: (808) 961-8255 Facsimile: (808) 961-8912 KENNETH G. GOODENOW Deputy County Clerk COLLEEN SCHRANDT Legislative Auditor Business Address: 333 Kilauea Avenue, Second Floor Ben Franklin Building Hilo, Hawaii 96720 ra r� Q9 MEMORANDUM August 8, 2008 _ co Pete Hoffmann, Council Chairperson, and Council Members Colleen Schrandt, Legislative Auditor &w w i -y, Auditor's Supplemental Response to DPW Thirty -Day Status Report dated July 22, 2008 Attached please find the Legislative Auditor's supplemental response to the Department of Public Works' thirty -day status report on audit recommendations filed as Communication No. 1282.3. Caen, No. 1 Z O Z . 4o Ref. `6o, preseefe&Pw/ iL Serving the Interests of the People of Our Island Ref. Date llll[ `i`2r�008--'• Hawaii County is an Equal Opportunity Provider and Employer The attached spreadsheet provides an analysis of one professional services contract (C.001031) issued by DPW, active currently and during the period included in the audit (fiscal year 2006-2007). The spreadsheet looks at financial data relating to the contract from 3 different sources: • The physical Department of Finance document certifying that the County has sufficient funds to pay for the contract. A contract tracking spreadsheet prepared by a DPW accountant to track the encumbrances and expenditures by fund account. • The County's financial accounting system (FRESH) for each of the fund accounts included on DPW's spreadsheet. When the data from each of the sources is compared, several items of interest can be noted: • The total amount encumbered for the project is accurate for all 3 sources when compared against the actual contract and supplements issued. However, the dollar amounts encumbered for the individual accounts do not tie from one source to the other. • While:. the total dollars expended as of the analysis cut-off date reconciles from the DPW accountant's spreadsheet to the FRESH system, the distribution of amounts expended to the various fund accounts does not. • , Actual CIP project expenditures are not necessarily paid from the fund accounts or funding sources communicated to and approved by the Council. • Contrary to normal accounting and reporting practice, the County currently has no regular and frequent report to department managers, the Administration or the Council that links budget to allocation to actual expenditure for all active capital projects. o Significantly reducing the County's ability to proactively control project progress and costs. o Significantly impeding the Administration's stated goal of public accountability and transparency. o This "control" is key to safeguarding of assets against waste, abuse and fraud. Further issues: Inefficient use of human resources to enter the same data into multiple systems/applications. o While this spreadsheet analyzes one contract, the situation is the same for all contracts and projects. Combining the redundancy of information data entry found here with the fact that the DPW contract coordinator, engineer, managers and other personnel are all entering project data into their own stand-alone data application, then multiplying that by the number of contracts and projects active at any given time, one can easily understand that the current situation is highly inefficient and open to error. • Increased possibility of errors. o; Data is different depending on which of the three sources outlined above is used. o There is no regular and timely reconciliation of data from one source to another. O U � N. N U U E 0 m .` LL n U E (u U C' C N C 0- 6 N n E d.E Oco¢wQ 00 00'r- n O 0 0 O' O O N. 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Yrn + W1, coo o N M a �> o N p O •�- L O L M U W O O O O @ o» m m d of Co m 4 N O N +{ O N i O O O 1f1 N O a N R 6 k N O W pp (O N 7 r m 11 W1 #Ey LO O O O Ii V O O 'O W m 'O E v O ro M ;� O rn'rn 1,+ N M a m N @ M N N L6 d M M iq 1° a W 1 w0O O O O o O O Om , OOOO OOO 0 m 1O O O O O O O 0 O 0O 0 OE -0 rnI oro , o0 0O 0 0 +n c N N m (V O ? N $ O 10 O�q 0 O �O. P O �O ti i p O N N LL +O i E CL @ '� a 8 cr x✓�[° O� (O M O ,�0. �O Oki i0 O i,, O m c M d m O O 0 0 O' 'O'(Op O O �° aD W' E m m '= m (O O O < ��, ll7 Im �N aD 1J7 O O W oD 4'CF 's�C e lq c MN W SUN v u +ma mimics ml C LO� @I- CL E. v ai �'�S';, ,' M @ z N U ° n 0 ❑ M E V Q � W 4% [O 45 IF o. a� E sva«. w ca> O a rte, Y J t27 N 1 O O O O U a -• O � O O f�,�ej O o It O M0 u M O 7 Qui s O L t O to 3 c:+ M'. Cl) O R� + i LO t ' o rn N N O M O O O _ 00 01, O O 'O ,., O O O ,�,- N d 3o O .� O O O :m V U N c`7x,M O O U @ •..CL i( N N N+ CO ' U O U M M U 3 2 M y t. G...': W M +O N 0 0 J J (Q U U4U U1 00 OO. O (p 2 •C "-.'OO P N O�'OO Xo! J dO I� N V OO M ++ C C LO W W c(O (`') M (OMpO Q O O 'D '� u7 C@ dm °O m c NS 0 a 0^°Y O E J M,O p@ oU EO p N p1 O N mmo 700. UO W O t N o p x000 dY1°�od0 Mo n. d o U,"d o o ° rn�ao° p o_ o C G E 0 0 O Cl) N N C:,, O 'N.. O O O 3 NLL fi��p _ J O_.:N N v v v U M, O O N N O_ U ll L3 d V U O O O O O' c U O V L Cij . � O. O O O O O p U N U Y Y tl. d O J O O �: O @ O.3i°•jg J¢ C" O Y Q. J J N N> N 0> O U Y t1]mW U U(J C7U(�Z(Ad ayU' O,� 00 �r—y.�� UUCC (OJJSJ U CU -,..0 C� N O O r t` r r r 1` r� I� r O I� r_:r r O r O W 00 OD OD W W W 2 2 W W 2 0 0 0 0:0 0 0 00 0 0 0 0 0 0 0 0 0000000 0:0 o h o o+0 0 0 0•o 0'0 0 0 0 0 0 0 00.00000 0:.0.00 0 0 0 0 N N CD N N (V N O O N N_ N O N N N N N N O N N= N O} O t N'N;N 0 N N .N N O N O O O N N N N N N N N N. N W N O 6 �'N M O M m 0 0 0 N N M M O (h O O V% M M W .e3� N MjM r M V Al `V V V NN N N LL N V V 4y: (O (O (O (O (O (O (O Q' i� �' lb , O O N N' V d' V V .N , ,. LL I m s m z (0 z m f6 w O fid' E M = , . -c v JO M p cG U o W N U- (o m -O N d m V M (D O K W� + i= ,.-s ti Kik t Ism fY t• rAl W- F Wil O N v m N O N m_w 4' I m O IN 1w rn n O vo n� O n u1 N "Un(q v�v�0 M n W a0 Oni O (no O W Yk O O ` W yk, 3 n 0.(00 0 nrn7 o o o : m .o o O f _ o (D O N j5 C) O M M 7 O O "O co ri a — (n .CO. Y 17,%q ORMW VA eaw O, LL E c a 0 x , O) M m of a o, Yoe (n 0 v 0o E.: 4� mid iddi �I IWAI imi* . 2 O. n E Ow, o co $ > U of E M O (0') 0 W Q E ani r C, a.m > # xt O^ J L[7 U m v 7^ p rn � �.` »� 'c') O •) O 0 O O 0 n 01 vl "O 01 c M (O V UO (U M O O O..0 > LL) O 0 U U V V V n V O O).�. 00. �0 V �O- 'd: 0 00 'O o o o 0 0 O O U O n X09 X00 OO OO O U U 0_ U J J J U U U U N U .U. N N p 72 o O N > 0 0 > 0004 000 ** d U* O' C v V V c N CO U E U (n 0 (n 1] U o_ U (A O n a s a; co co n co OD CO co 0 W 8 W W 0.7 0D` co 0 0 0 0 0 0 0 0 0 0 0 0 o C) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 c, 0 0 c, 0 O O N N N NN N N N N N N N N N N 0 N' N N NLO N N N N V 0 0 0 OM M M M O M O M 1158) O O M M(n i()�u1 �N��OO(D(0(O(O(D O(0 (fl(O O O 0 V O O O N O N n m J Q O O 0 00 O O 00 W M n O O v v o O � v 0 0 O N M O V 6 O O U rn m (n v> c O U N L. 0 o v (O J C O N O O 6 O O N tM) M N O 0 o c o @ V -C N C 4 0 o E 0 0 (o m M M N rn c (U LL m T U M 0 O O N U C 0 0 0 0 N O O O N W C O O O O 0 N N W O (D O cl L n M N t/1 fA fA Vi C O 0 0 O O O F.. F N n Q U _ = W W 11 w W W L T K + C LL LL (6 0 The attached spreadsheet provides an analysis of one professional services contract (C.001031) issued by DPW, active currently and during the period included in the audit (fiscal year 2006-2007). The spreadsheet looks at financial data relating to the contract from 3 different sources: • The physical Department of Finance document certifying that the County has sufficient funds to, pay for the contract. • A contract tracking spreadsheet prepared by a DPW accountant to track the encumbrances and expenditures by fund account. The County's financial accounting system (FRESH) for each of the fund accounts included on DPW's spreadsheet. When the data from each of the sources is compared, several items of interest can be noted: • The total amount encumbered for the project is accurate for all 3 sources when compared against the actual contract and supplements issued. However, the dollar amounts encumbered for the individual accounts do not tie from one source to the other. • While the total dollars expended as of the analysis cut-off date reconciles from the DPW accountant's spreadsheet to the FRESH system, the distribution of amounts expended to the various fund accounts does not. • Actual CIP project expenditures are not necessarily paid from the fund accounts or funding sources communicated to and approved by the Council. • , Contrary to normal accounting and reporting practice, the County currently has no regular and frequent report to department managers, the Administration or the Council that links budget to allocation to actual expenditure for all active capital projects. o Significantly reducing the County's ability to proactively control project progress and costs. o Significantly impeding the Administration's stated goal of public accountability and transparency. o. This "control" is key to safeguarding of assets against waste, abuse and fraud. Further issues: Inefficient use of human resources to enter the same data into multiple systems/applications. o While this spreadsheet analyzes one contract, the situation is the same for all contracts and projects. Combining the redundancy of information data entry found here with the fact that the DPW contract coordinator, engineer, managers and other personnel are all entering project data into their own stand-alone data application, then multiplying that by the number of contracts and projects active at any given time, one can easily understand that the current situation is highly inefficient and open to error. • Increased possibility of errors. o Data is different depending on which of the three sources outlined above is used. o There is no regular and timely reconciliation of data from one source to another. COUNTY OF HAWAII CERTIFICATION OF AVAILABILITY OF FUNDS hereby certify that on the date of filing of this contract with the Director of Finance, there remains an unexpended amount of $ 32,000.00 in 110.399.5392.46.115 8,000.00 in 110.399.5395.21.115 $ 402000.00 Total sufficient to cover the obligation of the County of Hawaii under this contract. Contract Title: Supp. Cont. #2--Consultant--Three Bridges and Mohouli/Kumukoa Traffic Lights Vendor: Harold Sugiyama LLC Contract No.: c.001031 Director of Finance Date: Dec. 3, 2007 COUNTY OF HAWAII CERTIFICATION OF AVAILABILITY OF FUNDS I hereby certify that on the date of filing of this contract with the Director of Finance, there remains an unexpended amount of f10.3f`1..SWs.7-/. //S �710 p ?a $40;909:90 in 110.399.5397.74.115 *1fr 0 a 0 sufficient to cover the obligation of the County of Hawaii under this contract. Contract Title: Construction Management Services for Reed's Island, Kaahakini, and Kahului Bridges Vendor: Harold Sugiyama LLC Contract No.: o4tti: c.001031 Or F f ,gc ���/ Director 6f Finance Date: Feb. 12, 2007 COUNTY OF HAWAII CERTIFICATION OF AVAILABILITY OF FUNDS I hereby certify that on the date of filing of this contract with the Director of Finance, there remains an unexpended amount of 51 $15,000.00 in 110.399.5395115 sufficient to cover the obligation of the County of Hawaii un contract. Contract Title: Supp. Cont. #1 -Const. Mgmt. Serv. - TI and Mohouli/Kumukoa Traffic Lights Vendor: Harold Sugiyama LLC Contract No.: c.001031 YY 11li1ViAU, 411 vuild JVV.jV.�J V� remain unchanged; and IV Director of F nance Date: May 4, 2007 P PROv�D. 1RErtOB F � 1 i` 0 �O 9 r F K Z E yzw WNmpO �'g0m 6 mLLa�r 'U $I 8 2 1� r 0 I � N Q Q M 0 r� 2 N LL = O 7 d },Q y Z 6O 0 CD U N Q P K W ^o a`y d u G m m a k W i l I I i I I I I l0 a o U Y N y a - N p MS U > r )o U a c t L � V' Q U m A 0 0 r r r rn rn M M N N m ai ai m m m M M M I C N Q Q M 0 d LL L 0 O d O y Z Qto M to �(iN CL x w o o O o 0 o O O o 0 0 0 0 a 0 0 0 o 0 0 0 0 0 0 00 0 I I O O O O O O O O O O O O O O O OO O O O O 00 O O U C � d L L U U A I Q N O C W U C U1 N N m M MZ N -OD J O¢ m O ` o ar" E¢ o-�i a U Y ¢ rp N p �U m r U d W w a m N Z v w ? 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