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HomeMy WebLinkAbout2023-03 Department of Public Works Construction Contracts, Change Orders, and Supplemental AgreementsCounty of Hawai'i Seal. County of Hawai'i, Office of the County Auditor. Department of Public Works Construction Contracts, Change Orders, and Supplemental Agreements. Report No. 2023-03. June 30, 2023. Top picture shows construction workers in a ditch. Bottom picture is an aerial map of Kalanianaole Avenue. This page intentionally left blank Tyler J. Benner, County Auditor, County of Hawaii, Office of the County Auditor, Ph 808.961.8386 County of Hawaii Office of the County Auditor 120 Pauahi St., 309 Hilo, HI 96720 F 808.961.8905 County of Hawaii Seal www.Hawai`icounty.gov June 30, 2023 Honorable Heather Kimball, Council Chair and Members of the Hawaii County Council Hawaii County Council 25 Aupuni Street Hilo, Hawaii 96720 Dear Council Chair Kimball and Council Members, In accordance with generally accepted government auditing standards and the Hawaii County Charter Section 3-18(d)(2), the Office of the County Auditor conducts or causes to be conducted: performance and/or financial audits of the funds, programs, services, and operations of any county agency, executive agency, or program, as set forth by the county auditor in an annual audit plan that shall be transmitted to the county council and the mayor and file with the county clerk as a public record. We have completed our engagement of construction contracts, change orders, and supplemental agreements at the Department of Public Works. The objective was to evaluate if the Department of Public Works (DPW) effectively initiates and manages contracts, change orders, and supplemental agreements to completion promptly and within budget. In response to a draft of this report, management expressed general agreement with our audit results. To improve government accountability and ensure audit recommendations are implemented or resolved, we will continuously monitor the status of recommendations using our remediation tracker. To view the department's status, visit us at: https://www.Hawai`icountygov/our-county/legislative/office-of-the-county-auditor. If you have any questions or concerns, feel free to contact me at 961-8386. Thank you. Respectfully, Tyler J. Benner County Auditor County of Hawaii Hawai`i is an Equal Opportunity Provider and Employer cc: Mitchell D. Roth, Mayor Lee Lord, Managing Director Jon Henricks, County Clerk Steve Pause, P.E., Director of Public Works Malia Kekai, Deputy Director Julann Sonomura, P.E., Building Chief Alan (Keone) Thompson, P.E., Engineering Chief Table of Contents ExecutiveSummary..................................................................................................... 1 AboutUs........................................................................................................................ 6 Objective, Scope & Methodology.............................................................................. 7 Chapter1 Introduction................................................................................................. 9 Chapter 2 Contract Process and Audit Results.......................................................12 Inconsistent Contract Specifications.........................................................................16 Recommendation 1: Complete Contract Specifications.........................................23 Onsite Inspections Not Performed Regularly............................................................24 Recommendation 2: Conduct Onsite Inspections Regularly...................................26 Certified Payroll & Invoice Discrepancies.................................................................27 Recommendation 3: Review Certified Payroll and Invoices...................................29 No Project Management Software.............................................................................30 Recommendations 4: Use Project Management Software.....................................30 Incomplete Written Policies and Procedures............................................................31 Recommendation 5: Establish Written Policies and Procedures ..........................32 Lessons Learned Not Performed...............................................................................33 Recommendation 6: Develop Lessons Learned Process.......................................35 Ineffective Workforce Strategy...................................................................................36 Recommendation 7: Increase Workforce Outreach................................................39 Chapter 3 Fraud, Waste and Abuse.........................................................................40 Conclusion....................................................................................................................41 Chapter 4 Management Response............................................................................43 Attachments..................................................................................................................44 This page intentionally left blank Executive Summary We have conducted a performance audit of the Department of Public Work's construction contracts, change orders, and supplemental agreements and found gaps in DPW's management and operational practices. The purpose of this engagement was twofold: First, to verify the effective management of construction and consultant contracts to minimize unnecessary changes and help ensure on-time and on -budget project deliverables. Secondly, to verify compliance of construction and consultant contracts with applicable regulations. This audit is not the first conducted by the Office of the County Auditor (OCA) for this department on this subject matter. In 2008, OCA, formerly the Office of the Legislative Auditor, performed a limited -scope performance audit on CIP Contracts, Change Orders, and Supplements for FY2006-2007. The audit identified several areas for improvement. Due to the passage of time and significant operational changes, we decided to conduct a separate audit from the initial one. However, we will refer to its results as they relate to our findings since specific key issues have persisted for at least the last 15 years. Some of those critical issues include: Table: 2008 CIP Audit 2023 Deficiencies Observed Column One: Findings Column Two:Building Column Three:Engineering Policies and procedures lacking • Inadequate internal controls Deficiencies noted Deficiencies noted Inspection's Group Only Change orders as a result of avoidable foreseeable circumstances Deficiencies noted No deficiencies noted Insufficient scoping • Inadequate site assessments • Errors/omissions in design plans • Over and Under estimation of project costs by professionals/ consultants and engineers Deficiencies noted No deficiencies noted Systems application for project management • Performance measures Deficiencies noted Deficiencies noted Resource allocation Deficiencies noted Deficiencies noted Documentation for contract modifications No deficiencies noted No deficiencies noted Progress payment errors Deficiencies noted No deficiencies noted Unsubstantiated weather delays No deficiencies noted No deficiencies noted Legend: Green Circle with Check Mark - No deficiencies noted Red Circle with an X - Deficiencies noted Executive Summary 1 Auditor Note: It is crucial to comprehend the historical record as it provides context, history, and reasoning for the current audit. Additionally, it emphasizes the importance of prioritizing longstanding issues that have been neglected for a significant period. Our findings are exclusively derived from the information we have independently obtained, without reliance on the previous audit report. Management is responsible for the performance of its operations, including the design, implementation, and monitoring of programs and activities. Management is also responsible for establishing and maintaining internal controls and performance measurement systems that enable the department to achieve its objectives. Our responsibility is to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions. We believe that our audit provides a reasonable basis for findings and conclusions, which are expressed solely for the purpose of this report and should not be used for any other purpose. Based on the evidence, the performance of DPW's Engineering Division was effective in achieving its objectives during the audit period, while the Building Division continues to face significant challenges. Based on our audit findings, we offer the following seven recommendations Complete Contract Specifications 1. We recommend the Building Division allocate more time for collaboration between the clients and consultants during the project's design phase. The Building Division should also review its contract specifications to ensure that they include all necessary details to decrease the need for change orders. Additionally, inspections should be enhanced to identify issues associated with aging facilities. Conduct Onsite Inspections Regularly 2. We recommend that the Building Division hire construction inspectors and/or outsource to contract inspectors, requiring them to report directly to the County's Building Division. Certified Payroll and Invoice Discrepancies 3. We recommend Building Division develop and document a systematic way of central processing, managing, and storing certified payroll and invoice documentation. Use Project Management Software 4. We recommend DPW acquire project management software to improve tracking and managing the status of all their projects Establish Written Policies and Procedures 5. We recommend the DPW Administration Division Contract Group, Building Division, and Engineering Division's Inspection group create or update policies and procedures for their work processes. Elements should include but not be limited to: • Astandard format • Distribution • Version control 2 Executive Summary • Annual review/updates Develop Lessons Learned Process 6. We recommend DPW develop a lessons -learned process where all project team members review and discuss: • What went right • What went wrong • What needs to be improved Following the meeting, the project manager or their designee should draft a report, disseminate it, and memorialize the outcomes to be referenced in future projects. The report should include, but not be limited to: • Strengths • Weaknesses/challenges • Questions such as: Should we avoid or replicate this process in the future? If so, how can this be done, and how will it benefit? Increase Workforce Outreach 7. We recommend the Building and Engineering Divisions work with the Department of Human Resources to recruit and retain positions consistent with the merit principle (HRS §76-1), including but not limited to evaluating: • Employee benefits • Competitive compensation packages • Career development and growth opportunities • Organizational culture • Communication and transparency • Employee mental health • Recruitment efforts Additionally, we recommend the Building Division work with Human Resources to review the Project Coordinators' position description and make changes where necessary. Executive Summary 3 Conclusion Complete Contract Specifications 1. Completing contract specifications can help identify and address any unaddressed concerns and requirements before the construction phase begins. Additionally, identifying existing issues that may arise within aging County facilities may help to avoid costly change orders during construction. Conduct Onsite Inspections Regularly 2. Hiring construction inspectors or contract construction inspectors who report directly to the County's Building Division increases the assurance that County assets are being protected. Certified Payroll and Invoice Discrepancies 3. Processing, managing, and centrally storing documentation for invoices and certified payroll will ensure all appropriate information has been processed and documented in the event the Building Division's Design and Engineering group needs to access and retrieve information. Use Project Management Software 4. Implementing this recommendation will provide DPW management and project teams the opportunity to track projects at the aggregate and project level. It would also provide the management teams with the ability to provide additional management oversight. Establish Written Policies and Procedures 5. Implementing Policies and Procedures will provide a logical way to: • Manage projects • Maintain consistency across projects • Manage documentation • Assume responsibility for projects that were started by other staff members • Use policies and procedures to train and guide new staff member. Develop Lessons Learned Process 6. The benefits of implementing this Recommendation are that the project teams can identify their strengths and weaknesses and use the information gained from the lessons -learned process to continuously improve their weaknesses and strengthen areas where they are already performing well. Increase Work Force Outreach Recruiting and retaining positions consistent with the merit principle enhances overall value perceived by employees in their employment with the County. 4 Executive Summary We thank the Department of Public Works for their cooperation and efforts to improve internal controls over their process for contracts, change orders, and supplemental agreements. To improve government accountability and ensure audit recommendations are implemented or resolved, we will continuously monitor the status of pending recommendations using our remediation tracker. To view the status, visit us at: https://www.Hawai`icountygov/our- co u n ty/fig i s l ative/office-of-the-county-a u d ito r Executive Summary 5 This page intentionally left blank About Us Mission It is our mission to serve the Council and citizens of Hawaii County by promoting accountability, fiscal integrity, and openness in local government. Through performance and/or financial audits of County agencies and programs, the Office of the County Auditor examines the use of public funds, evaluates operations and activities, and provides findings and recommendations to elected officials and citizens in an objective manner. Our work is intended to assist County government in its management of public resources, delivery of public services, and stewardship of public trust. Audit Authority Hawaii County Charter §3-18 establishes an independent audit function within the Legislative Branch through the Office of the County Auditor. Purpose The purpose of this engagement is to verify if the department's construction and consultant contracts and contractual processes are effectively managed and comply with state and local regulations. Performance Audit Definition Performance audits provide objective analysis, findings, and conclusions to assist management and those charged with governance and oversight with, among other things, improving program performance and operations, reducing costs, facilitating decision-making by parties responsible for overseeing or initiating corrective action, and contributing to public accountability. Our objective in performance auditing is to improve public services provided by county government. We do this by recommending specific actions that will address the issues we raised and by providing valuable information to the public, the administration, program leadership, the county council, and the mayor. About Us 6 Objective, Scope & Methodology Objective To evaluate if the Department of Public Works (DPW) effectively initiates and manages contracts, change orders, and supplemental agreements to completion promptly and within budget. Scope The scope of this audit included a review of construction and consultant contracts, change orders, and supplemental agreements managed by the Department of Public Works for Fiscal Years July 2017 through June 2022. The audit was conducted from November 2021 to May 2023, with gaps in the audit process to perform other audit work and attend audit training courses. We randomly sampled 20 out of 94 contracts (21%). We also reviewed nine Consultant contracts. Our review included contracts at various stages, from the pre-bid process to project closure. Methodology To accomplish our objective, we: • Reviewed the department's written policies and procedures • Developed an understanding of the department's internal control system, the bidding process, and applicable processes, practices, and document flows • Reviewed contracts, associated change orders, and supplemental agreements and reviewed a sampling of contracts and all related documents • Assessed if contracts, change orders, and supplementals were in compliance with State statutes, County codes and policies, and other internal controls • Determined when change orders or contract supplements were created, how costs to the contract were monitored, and cost documentation was provided • Determined why change orders or contract supplements were added to the project schedule and identified the overall impact on the project • Determined if management received periodic reports/information that provided the leadership the ability to view and track the performance of active contracts and construction schedules • Referenced A Guide to the Project Management Body of Knowledge (PMBOK), Sixth Edition • Reviewed OCA 2008 CIP audit report • Noted any exceptions and identified opportunities/areas for improvements • Was mindful of potential fraud, waste, and abuse during the audit 7 Objective, Scope, and Methodology We conducted this performance audit in accordance with generally accepted government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. We believe that the evidence obtained provides a reasonable basis for our findings and conclusions based on our audit objective. Objective, Scope, and Methodology 8 This page intentionally left blank Chapter 1 Introduction What is the primary function of the Department of Public Works? The Department of Public Works (DPW) directs and administers departmental functions, programs, and activities for the public's health, safety, and environment through planning, design, construction, operation, and maintenance of the County's infrastructure. DPW also administers applicable Federal, State, and local laws and rules governing public works programs. Their mission is to build, operate, and maintain public infrastructure for the success and growth of Hawaii County. DPW is composed of six divisions: County of Hawaii Department of Public Works Organization Chart Administration at the top Next is: Automotive Division Building Division Engineering Division Highway Maintenance Division Traffic Division Source: Department of Public works What does the Department of Public Works' six divisions do? • Administration is responsible for the administration of all departmental functions. Provides clerical, technical, personnel, fiscal, community outreach, and public information support services to the divisions within the department. o Administration -Contracts Section prepares and processes construction and consultant contracts for the County. • Automotive is responsible for the repair and maintenance of all automotive and construction equipment of the County on an island -wide basis, except such equipment as may be more practically maintained by the department having control thereof as determined by the Chief Engineer and/or Director. Authorized to bill any department, agency, or special fund for supplies and services. Responsible for the department's island - wide fuel storage tanks and facilities. • Building oversees the administration, reviews, coordination, and enforcement of building codes within the County of Hawaii. Responsible for the repair and maintenance of County - owned buildings Responsible for contracting building repair renovation, and new facilities construction. Introduction 9 o Support Staff Provides overall administration of the division; reviews the adoption of new codes and policies; renders decisions on code issues; monitors finances and manpower needs of the division. Collects fees for permits issued. o Inspection Receives, reviews, issues and provides inspections for building, plumbing and electrical permits to assure compliance with code requirements. Issues notices for and pursues Building code violations. o Design/Maintenance Design & Engineering - Plans, designs, prepares contract documents, and bids for construction on County -owned facilities that are under the Department of Public Works responsibility. Assists County agencies with CIP and maintenance programming. o Repair and Maintenance - Provides for the maintenance and repairs of County - owned facilities that are under the Department of Public Works responsibility. o General Services - Provides custodial, grounds, and minor building maintenance at assigned County offices and baseyards island -wide. • Engineering is responsible for the planning, engineering, and implementation of highways, bridges, drainage, and similar types of civil engineering capital improvement projects. Administers County Ordinances under the division's purview such as grading, driveway, sidewalk, encroachment, flood hazard control, and street digging. Programs division's capital improvement and fuel tax projects, including Federal Aid projects funded by the FHWA, NRCS, or the Army Corps of Engineers. • Highway maintains County roads and rights-of-way, including repair, construction, or other types of works to improve road conditions for the purpose of safety. Maintains bridges, flood control facilities, or areas, including drainage easements under County jurisdiction. Responds to emergencies as needed to clear roads and remove hazards to ensure the safety of agency personnel and the public. • Traffic was established under the Department of Public Works under Chapter 2, Article 9, Section 2-41 of the Hawaii County Code The Division installs maintains, and repairs all traffic control facilities and devices and street lighting systems in compliance with Chapter 24 of the Hawaii County Code. The Division is responsible for all traffic engineering for the County and maintaining a traffic education program. What is the difference between a change order and a supplemental agreement? • Change orders are documents used to modify the specifications, schedule, or cost of a project after the contract has been signed. Change orders are typically used when unforeseen circumstances arise, when the client requests additional work, or when the project requirements change. They must be approved by both parties and become part of the original contract. Change orders can impact the project schedule, cost, and quality, so they should be carefully reviewed and managed. The County defines the change order as a written order signed by the procurement officer, directing the contractor to make changes which the changes clause of the contract authorizes the chief procurement officer to order without the consent of the contractor. 10 Introduction • Supplemental agreements (or supplementals), also known as addenda (or addenda), are additional documents that modify or supplement the original contract. They can be used to clarify the terms of the agreement, add new terms or conditions, or address any misunderstandings or issues that arise during the course of the project. Supplements are typically attached to the original contract and become part of the overall agreement. While the County does not provide an explicit definition for a "supplemental agreement," an "addendum" refers to a written document that is issued during the solicitation period to incorporate changes to the solicitation documents. These changes are considered and may become an integral part of both the solicitation documents and the resulting contract. Introduction 11 This page intentionally left blank Chapter 2 Contract Process and Audit Results Our audit of the construction and consultant contracts, change orders, and supplemental agreements at the Department of Public Works (DPW) Administration, Building, and Engineering Divisions found gaps in its management and operational practices. The construction and consultant contract process involves a series of steps that ensure the successful completion of projects undertaken by County departments. DPW's Administration Contracts Group holds the responsibility of setting up the construction contract bid process. To ensure a systematic and organized approach, they utilize a checklist document to monitor the progression of contracts, starting from the pre-bid phase all the way through to the contract closeout process. This checklist serves as a comprehensive tool for tracking and managing the various stages of contract development and execution. The following is the contract process as described by the department: Contract Specifications In the construction industry, consultant contracts are a crucial part of projects. The process of selecting consultants is regulated by state law, and it involves a selection committee that reviews all the applicants' submissions. The selected consultants are ranked based on project criteria, and the highest -scoring consultant is offered the contract. Consultant Contract Selection Process According to Hawaii Revised Statutes, Section 103D-304 Hawaii Public Procurement Code, consultants must apply to the County stating their services and experience. Then, a county selection committee reviews all the applicant submissions for their discipline. Once approved, the applicants are added to a list of disciplines for which they applied. When a department is looking for a consultant for one of its projects, the head of the purchasing agency will select three members from the selection committee, who will then select consultants from the discipline and associated list based on project criteria. The consultants are ranked based on their qualifications, experience, and expertise. The highest -scoring consultant is offered the contract, and if they decline, the next highest - ranked consultant is offered the contract. Pre -Bid The DPW Administration Contract Group receives a request to post a contract bidding opportunity on the Public I Purchase website. They sign a Statement of Attestation before posting the bid package, which includes the bid specifications and plans, bid deadline, intent to bid deadline, bid opening date, or if necessary, the bid opening date may be extended. Audit Results 12 For contracts over $500,000, a pre-bid conference must be held. After the conference, contractors can post comments or questions on the County site as an addendum. The project team reviews and decides on the addendum's validity and the County's position, and the project engineer or contract supervisor/technician posts the information. Bid Selection Once all bids are received, they are logged to the bid results, and preselected witnesses review the results to select the winning bid, typically the lowest bidder. However, if a bidder uses unlicensed or suspended subcontractors or fails to provide a complete subcontractor list, they may not be selected. Disqualified bidders can protest, and the department reviews and responds to protests. The Administration Contracts Group creates a line item in their contracts tracking database and begins creating a file folder in the County's document library (Laserfiche), adding key documentation. They continue adding documentation to Laserfiche throughout the project. Contract Assignment Before the beginning of construction, contracts must be assigned to contractors who have successfully bid on the project. It is imperative that the contracts are routed and approved timely and accurately and the awarding process is done correctly. A Certificate of Liability Insurance is also required to ensure that contractors have valid insurance. Notice to Proceed Once the contract is signed off and preconstruction activities are completed, the Notice to Proceed letter is issued to the contractor. Project Inspections Project inspections ensure construction work is done according to the contract's specifications, plans, and codes. • The Engineering Division coordinates with their Project Inspection Team's Supervisor to request a project inspector. The project inspector monitors subcontractors, testing soils, roadbeds, material usage, and deliveries. • Building Division Project Coordinators periodically conduct on-site inspections and use either the contractor's or consultants' construction inspection reports. Invoice Processing When the contractor invoices are received, the Engineering Inspectors and Building Project Coordinators ensure that the charges for the billing period are correct. The charges are verified based on the percentage of work performed or actual costs depending on the origin of the invoice. 13 Audit Results Certified Payroll Certified Payroll is monitored by Engineering Inspectors and Building Project Coordinators during the construction phase to ensure that contractors and subcontractors are paying the correct wages for hours worked. The wage rates are checked against the State's Prevailing Wages - Wage Rate Schedule. Change Orders Project change orders can be positive or negative and occur for a variety of reasons, including but not limited to: • Errors in scoping or missed specifications • Funding for bid alternatives or improvements • Changes in equipment or materials needs • Unforeseen issues An acceptable range for change order costs is currently 10% to 15% of the original contract cost. Change orders can have a positive effect at times. For example, when federal funds become available to make unplanned but needed improvements where current projects are underway. Project Management Currently, the contractors develop project schedules, and both divisions use hardcopy project schedules. Project Managers, Engineers, and Project Coordinators track the project's progress and meet with the contractor as necessary. Construction Closeout The Administration Contracts Group oversees the closeout activities process and ensures all necessary closing documents are added to Laserfiche. The construction close-out documents include items such as draft letters, warranties, employment of residents, waivers of lien, and closing document acceptance, among others. Depending on the project type, documentation varies. Overall, the Contracts Administration Group plays a crucial role in the closeout activities. Policies and Procedures • The Engineering Division has established processes and procedures that assist both new and experienced engineers in navigating the engineering processes required for setting up and completing different types of projects they handle. However, the construction inspection teams lack policies and procedures. • The Building Division project coordinators do not have policies and procedures. Audit Results 14 Picture of County of Hawai'i Department of Public Works Construction Process Infographic. Step1 Consultant Selection Process: 1. Select a consultant 2. Scoping and programming Step 2 Design Phase: 1. Design 2. Ensure right-of-way and easement/ acquisitions 3. Establish construction funding commitments 4. Prepare specifications, plan estimates 5. Determine clearances/ permits/ reports 6. Approvals 7. Assignment of DPW Personnel (Building Only) Step 3 Pre-Bid Phase: 1. Regulatory permits 2. Advertisements (Website) 3. Pre-Bid Conference Step 4 Bid Phase: 1. Addendum posting 2. Bid open date 3. Bid results posted to County Website 4. Lowest bidder selected Step 5 Contract Assignment Phase: 1. Documents received from the contactor and reviewed 2. Contract routed for signoff and execution 3. Award letter and contract documents issued to contractor Step 6 Construction Phase: 1. Notice to proceed, contract signed/ issued 2. Assignment of DPW personnel (Engineering Division only) 3. Pre-construction meeting 4. Contractor submits 5. Project construction Step 7 Project Completion 1. Project acceptance. Compiled Courtesy, County Auditor Inconsistent Contract Specifications Overview Specifications refer to the detailed technical requirements and standards for the construction project. They provide specific instructions and guidelines for materials, methods, quality, and performance expectations. Specifications cover various aspects such as architectural, structural, electrical, plumbing, and mechanical requirements. They may include details about materials to be used, installation techniques, tolerances, testing procedures, and other specific technical criteria. Specifications ensure that the project is constructed to the desired standards and meets the design and performance expectations. Inspecting aging facilities involves various and increasing risks: compromised structural integrity, outdated electrical systems, hazardous materials like asbestos, potential plumbing issues, environmental concerns, inadequate accessibility features, and fire safety deficiencies. To mitigate risks, the inspection process should include observations and findings in a detailed manner. This includes thorough descriptions, photographs, measurements, and supporting evidence, which collectively create a comprehensive record of the identified risks. Audit Activity To assess the appropriateness of the consultant selection process, we conducted a thorough review of 20 construction contracts as part of this audit. We selected seven consultant contracts that were affiliated with seven construction contracts. In two cases, there were separate contracts on file for different aspects of a project, resulting in a total of nine contracts. Additionally, we examined a representative sample of five contract specifications to evaluate the impact of errors in specifications on the effectiveness of project outcomes. We evaluated the contract specifications against field orders and/or change orders to determine if they were incorrectly scoped or missing in the specifications. We also evaluated contracts to identify ambiguous descriptions or errors in Scope, Specifications, or Schedule of Values. Furthermore, we evaluated whether appropriate documentation was provided for the contract's completeness, such as cost breakdown, drawings, designs, plans, specifications, insurance that reflects the proper coverage, and County boilerplate items. We also looked at state and county statutes, policies, and codes to ensure compliance. During the review of the construction contracts, we observed that some change orders were created to address issues that could have been avoided if proper oversight had been exercised. In addition, some contract specifications did not include certain details that could have prevented the need for change orders. Of the 20 contracts reviewed, 19 contained associated change orders. There were 56 change orders for 19 contracts. Five of the 20 contracts had some changes that could have been caught during the design phase, as enumerated below: Inconsistent Contract Specifications 16 Table 2: Department of Public Works First Column: Project Name (Contract No.) Second Column: Errors in Specifications Third Column: Contract Amount Hawaii County Emergency Call Center (C.008289) Original Contract Amount $31,070,000.00 Change Order 1 ($5,639,623.00) Change Order 2 ($68,237.67) Change Order 3 $339,978.00 Change Order 4 ($30,624.00) Change Order 5 ($397,896.58) Change Order 6 $1,066,213.05 Change Order 7 $ 344,692.00 Change Order 8 $ 692,274.00 Change Order 9 $ 702,393.00 Change Order 10 ($27,125.00) Change Order 11 $920,077.00 Current Contract Amount $28,972,120.80 Change Order Description Change Order 1 Motorola Radio System Upgrade Equipment (CO # 11, per attached June 8, 2021 proposal), deduction from Item # 7 - 7. 2 million allowance in project bid proposal. Change Order 2 Hawaiian Electric, Primary Underground Service for TMK: 3- 2- 4- 001: 176 (Item N3, allowance for HECO in project bid proposal), deduction. Change Order 3 The Change Order No. 3 ' comprised of requirement implemented by the Department of Health to furnish and monitor 24 each rodent bait stations; substitute two each 119 -gallon heavy-duty commercial electric water heaters due to the product soon to be obsolete; probe and grout work as per Geotech report and structural notes; new replacement Thermostatic Shower Mixing Valve; furnish only fuel tank slab reinforcing steel; furnish grab bars and door pulls for ADA required Ambulatory toilet stalls; implement PCD 1 due to required changes that came about through the building permitting process; and deletion of SM H # 10 and approximately 1001f of 8" diameter sewer line. Change Order 4 1 Department of Water Supply, Facilities Charge for 1- 1/ 2 inch Type " A" Service Lateral (Item # 55 allowance for Department of Water Supply in project bid proposal), deduction 2 Temporary deposit for 1 1/ 2" Meter Drop -In (Item # 5, allowance for Department of Water Supply in project bid proposal), deduction. First Column: Project Name (Contract No.) Second Column: Errors in Specifications Third Column: Contract Amount Hawaii County Emergency Call Center (C.008289) Change Order 5 Banyan Networks, Microwave Links from HCECC to PSB and Hilo Baseyard (tower antennas) as per quote # 2022075 attached. Deduction from Allowance # 7 Motorola Radio. Change Order 6 Changes due to: A) Owner/user agency requested change after the design was completed; B) Component and or detail inadvertently left off the contract design documents; and C) Change required by utility company after the design was completed. Change Order 7 The original air conditioning design provided 50% redundancy; however, 100% is required. (new completion date to be determined). Change Order 8 To extend the contract duration and compensate the contractor for a portion of the time delay associated with design changes for NEC 708 compliance, raised floor, and mechanical redundancy. Direct costs will be issued in separate change orders. Change Order 9 The Building Permit required the Call Center design to meet the NEC 708 requirements for Critical Operations Power Systems. The NEC requirements and 1005 AC recumbency apply to the police and fire dispatch areas and their supporting infrastructure. This change order needed to provide mechanical redundancy, additional ductwork, and mechanical appurtenances to supply cooled air for the dispatch area. Change Order 10 The contractor sought to change the roofing installation method through a Value Engineering Change Proposal (VECP), consistent with the County of Hawaii General Rules and Covenants Section 10 - Value Engineering Incentive. This change order is necessary to amend the original contract documents to incorporate accepted changes described in the VECP. Change Order 11 The Building Pem1 it required the Call Center design to meet the NEC 708 requirements for Critical Operations Power Systems (COPS). This change order is needed to upgrade the designated COPS areas by upgrading its infrastructure for a 2 -hour fire rating for all work except mechanical and electrical, which is being addressed in separate change orders. Due to the design delay not addressed in Change Order 8, this change order compensates for the storage of furniture and an asphalt price increase for work performed at a later time than scheduled. First Column: Project Name (Contract No.) Second Column: Errors in Specifications Third Column: Contract Amount Civil Defense Agency Emergency Operation Center Expansion (C.008796) Original Contract Amount $1,528,000.00 Change Order 1 $3,890.77 Change Order 2 $70,552.69 Change Order 3 $18,510.00 Change Order 4 $389,878.00 Change Order 5 $30,795.00 Change Order 6 $48,112.00 Change Order 7 $8,646.00 Current Contract Amount $2,098,384.46 Change Order Description Change Order 1: Additional concrete coring and chipping for new HVAC and electrical lines. Change Order 2: 1.) Additional work per P. C. D. No. 1 (Field Order No. 2)- P. C. D. No. 1 included additional work per Building Permit review comments. 2.) Additional work per P. C.D. No. 2(Field Order No. 3)- Remove and replace ceiling grid and tiles within Office 1, 2& 3. Remove and replace the carpet. Painting of all existing interior walls. 3.) Credit for removal of existing ceiling in Communication Equipment Room and Men's Restroom. (Field Order No. 4) 1) 4.) Remove and replace existing lined ductwork for FCU -2 per RF1023. (Field Order No. 5) Change Order 3: 1.) Patch floor and grout existing cmu in new opening into existing police cell block- Field Order No. 06; 2.) Removal of loose and flaky paint until only" sound" paint remains. Spot prime areas without paint- 1, 418.00 Field Order No. 07 3.) Saw cut, remove concrete, trench across the driveway, and lay in approx. 70 lineal feet of PVC- Field Order No. 8; 4.) Replace 1 1/ 2" condensate drain line with 2", lower P trap, and provide access panel- Field Order No. 09 25 719. 00; 5.) Power outage to Public Safety Building B, additional hours to provide temporary power for AC and Office, 3, 836. 00 overtime hours for weekend work to minimize disruption to Facility and Staff.- Field Order No. 10 Change Order 4: Provide and install data cabling, electrical receptacles, and circuits, installation of a cable tray into the drop ceiling space and removal of existing cabinets and windows. Patch window openings and scan the concrete floor and structural beams for reinforcing steel. Change Order 5: Installation of Fiber Reinforced Polymer to compromised structural concrete beams, based on PCD 4 Structural Engineer drawings. Installation to include special inspections and testing. Change Order 6: The existing structural beam was compromised during the original construction of the Civil Defense EOC, and corrective work was for repair. Add additional days for County's delay to Purpose: add additional scope to the project. Change Order 7: Provide wireless fire alarm monitoring panel for Civil Defense EOC fire alarm system. The Public Safety fire alarm panel is obsolete and not functioning. First Column: Project Name (Contract No.) Second Column: Errors in Specifications Third Column: Contract Amount Office of the Prosecuting Attorney West Hawaii Civic Center (C.005569) Original Contract Amount $14,072,824.00 Change Order 1 ($229,235.68) Change Order 2 $77,466.33 Change Order 3 ($61,478.70) Final Contract Amount $13,859,575.95 Change Order Description Change Order 1 The original contract design failed to properly address the following items: required fire sprinklers at the enlarged generator room, proper clearances for a large capacity file system with light switches and system operator, structural steel support beams for 2 each movable partitions; and additional gutters over second - floor employee entry area, as well as required gutter support brackets. Audio visual system deleted, utilized this deduction towards computer server, projectors, LED monitors, and phone equipment purchase. Up- sizing / fully rated 450kw emergency generator and associated equipment, as a contractor had priced into the original project a de -rated 450kw emergency generator. Change Order 2 The original contract design failed to properly address the following items; design failed to include electrical circuits required to complete air conditioning controls, elevator code required fire extinguisher, existing lighting relocation as needed to install new ceilings, missing finish flooring, inadequately designed roof support truss, inadequately designed surface drainage and incorrect office/building signage. Change Order 3 The original contract design failed to include two each APC Vertical Rack mount Power Distribution Unit Second data rack at the second -floor electrical room; the original contract didn't include the shredder equipment; the Simplex Grinnel security system was not user friendly enough to allow outside vendor to tie - into; change outlet (120 v to 220) to accommodate the copier; printer equipment wasn't part of the project; AV System was deleted from project (as part of cost-cutting measure), phone switch /back-up power equipment wasn't part of the original contract work; phone switch equipment wasn't part of the original contract work; original contract design failed to include final data terminations and all associated cabling material; original contract design failed to include counters and shelving in the Ohana Room, Reception, Printer area and Closet #240). Office furniture relocation required to allow for adequate access clearances (the design failed to allow for adequate clearances); the original contract design failed to accommodate the upper parking lot area sheet flow, creating a potential to flood the lower building floor (drain piping routed to concrete gutter than to drain inlet box); audio visual equipment was deleted from the project; 20 each Quick Stand stand-up desk units weren't included in the project with the rest of the furniture; counter design (as designed) couldn't properly support the weight of the stored items; deduction for liquidated damages First Column: Project Name (Contract No.) Second Column: Errors in Specifications Third Column: Contract Amount Department of Public Works Baseyards New Security Systems (C.007004) Original Contract Amount $167,442.81 Change Order 1 $11,515.03 Change Order 2 $63,015.27 Change Order 3 $2,292.60 Change Order 4 ($15,521.11) Final Contract Amount $228,744.60 Change Order Description Change Order 1 Upgrade of Eight (8) dome cameras (3Mp) to bullet cameras (Mp), Two (2) dome cameras (3Mp) to bullet cameras (5Mp). Add 6 new cameras and a new Dell monitor. Change Order 2 Furnish and install a new Radar Security System. New Rader System will monitor and detect intruders and moving vehicles within and around the perimeter fence area on the north, west, and south sides of the Baseyard. The Radar System will communicate to an Axis Pan -Tilt -Zoom camera that will track the movement of the person(s). The Radar System will sound an audible siren, will communicate with the existing alarm system, and contact the Highway Superintendent's cell phone. Change Order 3 Furnish and install a new 2mp bullet camera for the Automotive Division and time extension of forty-five (45) consecutive calendar days. Change Order 4 Provide credit for Change Order No. 2 materials and labor that were not furnished. First Column: Project Name (Contract No.) Second Column: Errors in Specifications Third Column: Contract Amount Keolahou Homeless Facility Phase 2 (C.008821) Original Contract Amount $849,194.00 Change Order 1 $8,779.08 Change Order 2 $19,128.68 Change Order 3 $62,658.90 Change Order 4 $9,652.94 Final Contract Amount $949,413.60 Change Order Description Change Order 1 1 Replacement of construction tools that were stolen from the secured construction area. $ 1,946.33 2 Removal of flaking lead-based paint and plaster from existing concrete ceiling. Remove existing asbestos floor tile and encapsulate the floor area. Change Order 2 Replace termite and dry rot -damaged wood members at the Porte Cochere. Additional work due to reconfiguration of the new showers. New showers had to be relocated due to the relocation of the new floor drain. Furnish and install new floor tiles and base cove. Enclose existing window with wood studs and EFS finish. Change Order 3 Construct a mauka corridor to comply with current fire rating requirements and furnish and install a new door for the existing kitchen. Additional work per building permit review comments. Change Order 4 Additional work per County Building Division final inspection punch list Data retrieved from DPW's Laserfiche repository A complete list of change orders can be found in the Attachments. Data retrieved from DPW's Laserfiche repository A complete list of change order can be found in the Attachments. Audit Activity Continued: The Department of Public Works (DPW) leveraged change orders in at least two projects, saving the County $3,990,857.23. While an accepted industry standard recognizes acceptable change orders from 10 - 15%, contract change orders reviewed ranged from -12.23% to 417.23% of the original contract amount. During the 2008 audit, similar shortcomings were identified, highlighting the importance of thorough scoping to minimize the necessity for contract supplements and change orders. The department did not address this crucial aspect which has contributed to increased costs and project delays for the County. Cause of the Condition Insufficient collaboration between the Building Division and other stakeholders during the project's design phase resulted in unaddressed concerns and requirements. Additionally, inspections of existing facilities could have been enhanced to identify issues. Effect of the Condition Inaccurate contract specifications resulted in additional costs, delays, and disruptions to the construction projects. Finding 1: Inconsistent Contract Specifications Recommendation 1: Complete Contract Specifications We recommend Building Division allocate more time for collaboration between the clients and consultants during the project's design phase. Building Division should also review its contract specifications to ensure that they include all necessary details to decrease the need for change orders. Additionally, inspections should be enhanced to identify issues associated with aging facilities. 23 Inconsistent Contract Specifications Onsite Inspections Not Performed Regularly Overview According to Project Management Body of Knowledge (PMBOK) 12.3.2.4 Inspection - An inspection is a structured review of the work being performed by the contractor. This may involve a simple review of the deliverables or an actual physical review of the work itself. On a construction/engineering/infrastructure project, inspections involve walkthroughs of the site by both the buyer and the contractor to ensure a mutual understanding of the work in progress. Onsite inspections allow for quality assurance by verifying that the construction work meets the required standards and specifications. Inspectors can assess the materials used, construction techniques employed, and adherence to safety regulations. By conducting inspections, potential issues or defects can be identified early on, ensuring that the project is built to the desired quality. Cost of Conformance First Column: Prevention Costs (Build a quality product) • Training • Document processes • Equipment • Time to do it rigiit Appraisal Cots (Assess the Quality} • Testing • Destructive testing loss • Inspections Money spent during the project to avid failures Cost of Nonconformance Second Column: Internal Failure Casts (Failures found by the project) • Rework • Scrap External Failure Costs (Failures found by the customer) • Liabilities • Warranty work • Lost business Money spent during and after the project because of failures Source : PMBOK compiIed courtesy County Auditor Onsite Inspections Not Performed Regularly 24 Audit Activity To verify this section, we interviewed personnel and examined a sampling of 20 out of 94 contracts (21 %). Our review included contracts at various stages, including bidding, construction contract award, approvals, certificate of liability insurance, invoicing, certified payroll, change orders, and project close-outs. It included contracts with open, closed, and canceled statuses. We identified the following: • Onsite Inspections - Project Coordinators within the Building Division cannot perform their onsite inspection tasks adequately because the assigned tasks do not allow them enough time to complete required inspections for multiple assigned projects. As a result, contractors are allowed to perform field inspections on their behalf. This increases the County's risk exposure because contractors may have compromised objectivity, limited accountability, and potential conflicts of interest. • Project Coordinators - Building Division is inconsistent with conducting onsite inspections regularly. Project Coordinators depend on onsite inspectors' reports to confirm completed work. Construction contractors have a vested interest in the contractor's profit margin. Consultant contractors have a vested interest in protecting their reputations. In either case, there is an increased risk that the contractor will have undue influence on the construction inspectors, and reports may be biased or inaccurate. • Construction Inspectors — o The Building Division does not have Construction Inspectors. o Although Engineering Division Construction Inspectors have work processes to demonstrate they perform inspections properly, they do not have written policies and procedures. See Recommendation 5: Establish Written Policies and Procedures for more information regarding this finding. The department has grappled with the persistent issue of relying on non -County inspectors or contractors to track progress since at least 2008. This reliance has resulted in issues that continue to affect the department, including: • Lack of project oversight and control over monitoring • Inconsistencies and discrepancies in the quality of report details • Decreases accountability and transparency in project management This reliance hampers the department's ability to ensure efficient and effective project progress, affecting timely completion, quality control, and overall project outcomes. Cause of the Condition The Building Division's Project Coordinators do not perform field inspections regularly. 25 Onsite Inspections Not Performed Regularly Effect of the Condition The Building Division depends on onsite inspectors who report to the primary contractor, increasing the risk that the county's assets may be jeopardized, and the work may not be done correctly. Finding 2: Onsite Inspections not Performed Regularly Recommendation 2: Conduct Onsite Inspections Regularly We recommend that the Building Division hire construction inspectors and/or outsource to contract inspectors, requiring them to report directly to the County's Building Division. Onsite Inspections Not Performed Regularly 26 This page intentionally left blank Certified Payroll & Invoice Discrepancies Overview Certified payroll provides detailed information on wages, hours, and benefits for employees on government -funded construction projects, ensuring compliance with labor laws. Reviewing it verifies fair wages and benefits. Invoices break down work and costs, allowing verification of adherence to terms and scope. It helps control budgets, detect fraud, and ensure contractual compliance. Reviewing certified payroll and invoices ensures legal compliance, prevents fraud, and maintains financial transparency and accountability in construction projects. Certified Payroll, as mandated by Chapter 104 of the Hawaii Revised Statute (HRS) (Wages and Hours of Employees on Public Works Law), applies to all public works construction projects exceeding $2,000, regardless of procurement or financing method. The law requires contractors to submit certified copies of payrolls weekly to the contracting agency. Contractors are also responsible for providing certified payroll copies for subcontractors, certifying their accuracy, completeness, adherence to wage rates, and appropriate worker classifications. The Department of Labor and Industrial Relations (DLIR) and the contracting agency conduct investigations to ensure compliance, imposing penalties on contractors and subcontractors who violate the law. Certified Weekly Payroll and Payroll Records • A certified copy of all payrolls shall be submitted weekly to the contracting agency. [§104- 3(a), HRS; §12-22-10, HAR] • The contractor is responsible for the submission of certified copies of the payrolls of all subcontractors. The certification shall affirm that the payrolls are correct and complete, that the wage rates listed are not less than the applicable rates contained in the applicable wage rate schedule, and that the classifications for each laborer or mechanic conform with the work the laborer or mechanic performed. [§104-3(a), HRS; §12-22-10, HAR] DLIR and the contracting agency will conduct investigations of contractors and subcontractors to ensure compliance with the law. If a contractor or subcontractor violates the law, the penalties are defined in §104-24, HRS. Invoices, Payment for Goods and Services (HRS, §103-10) Invoices and payments for goods/services: If a person provides goods or services to a state or county agency, they must be paid within 30 days. If there are unavoidable delays, the person is entitled to interest starting from the 30th day after delivery and ending when payment is made. This does not apply in disputes, labor disputes, power/mechanical failures, fires, acts of God, or similar circumstances beyond the control of the state/county. Payments below $25 may be made from agency petty cash funds, with exceptions granted by the comptroller. Payments made through state/county procurement cards follow specified contract terms. Project Management Body of Knowledge (PMBOK) • 7.4.1.4 Work Performance Data on project status, such as which costs have been authorized, incurred, invoiced, and paid. Certified Payroll &Invoices Discrepancies 27 • 4.3.3.2 Work Performance Data are the raw observations and measurements identified during activities to carry out the project. Data is often viewed as the lowest level of detail from which other processes derive information. Data is gathered through work execution and passed to the controlling processes for further analysis. Audit Activity To verify certified payroll, we met with the project teams to determine if they had a process to confirm that the primary contractor was appropriately paying the correct wages to their contractor and subcontractor employees and found: • The Building Division's Design and Engineering group lacks consistent practice for handling construction contractor -certified payroll, invoices, and documentation. This is due to the overwhelming workload and tasks they face, which forces them to find alternative methods to complete their work on time. Specifically, our audit found: • Certified Payroll o On one project, there were multiple instances where the Building Division did not review certified payroll. Instead, the contractor received a transmittal stating the certified payroll was completed with a link to the certified payroll files; the files were never downloaded and no longer exist on the contractor's website. Additionally, since the Project Coordinators could not visit job sites regularly, they relied on the construction contractors' field notes to help determine who was onsite during various pay periods. o The Engineering Construction Inspectors can visit job sites regularly and note the number of specific contractors/subcontractors onsite, which they match back to the certified payroll. To verify invoices for a project, we reviewed and had discussions with the project teams to understand how invoices were verified. We also reviewed invoices for specific projects to trace the information to source data and found the following: • Invoices o Since the Project Coordinators could not visit job sites regularly, they would use field notes supplied by field inspectors employed by the contractor or consultant. Additionally, the Building Division does not always retain contractor invoicing documentation. o The Engineering Construction Inspectors were able to visit job sites regularly, using field notes to document work materials received/work completed which provides the documentation for processing invoices. 28 Certified Payroll &Invoices Discrepancies Cause of the Condition The Building Division's Design and Engineering Group has no systematic process for managing certified payroll and invoices. Effect of the Condition Without a systematic process for managing certified payroll and invoices, there is an increased risk of inaccurate or delayed payments due to missing or lost evidence or documentation. Finding 3: Certified Payroll and Invoices Not Reviewed Recommendation 3: Review Certified Payroll and Invoices We recommend the Building Division develop and document a systematic way of central processing, managing, and storing certified payroll and invoice documentation. Certified Payroll &Invoices Discrepancies 29 This page intentionally left blank No Project Management Software Overview Project management software is a digital tool designed to assist individuals, teams, and organizations plan, organize, track, and collaborate on projects. It provides a centralized platform where project managers and team members can define project goals, create task lists, assign responsibilities, set deadlines, and track progress. Project management software typically offers features such as task management, scheduling, resource allocation, document sharing, communication tools, and reporting capabilities. Project management software helps to streamline project workflows, facilitate effective communication, helps optimize productivity, enhance coordination, and ensure successful project execution. Audit Activity To determine if DPW has a process of monitoring and tracking the status of projects and contracts, we corroborated with the appropriate staff and found the following: • DPW does not have project management software • DPW has no management software tools that allow the Director and other designated staff to track department -wide activities and projects simultaneously. • The lack of such software makes it hard to easily track key activities across the entire department. The administrative staff has the various division heads send manual reports with updates for all their projects. The lack of a project management system has persisted as a challenge since at least 2008, further complicating the department's workload management. Cause of the Condition DPW management has not actively pursued project management software to meet the needs of management and staff. Effect of the Condition The lack of project management software at DPW makes it difficult to track activities and projects, which results in an inefficient reporting process that requires manual updates from various department heads. Finding 4: No Project Management Software Recommendations 4: Use Project Management Software We recommend DPW acquire project management software to improve tracking and managing the status of all their projects. No Project Management Software 30 This page intentionally left blank Incomplete Written Policies and Procedures Overview Standardizing work processes through establishing policies and procedures creates consistent guidelines, streamlines operations, enhances efficiency and improves productivity. Standardization reduces errors, inconsistencies, and duplication of efforts. It promotes clarity, transparency, and accountability among employees. Standardization facilitates knowledge sharing and cross -training and supports quality control by measuring performance and implementing corrective actions. According to the PEMBOK 2.3 Organizational Assets and 2.3.1 Processes, Policies, and Procedures, the organizational process assets are the plans, processes, policies, procedures, and knowledge bases specific to and used by the performing organization. These assets influence the management of the project. The department has consistently faced challenges regarding its policies and procedures, which were identified and outlined in the 2008 audit report. Neglecting the prioritization of policies and procedures has resulted in the department's inability to effectively manage different aspects of its work processes, leading to decreased overall efficiency and productivity. Audit Activity To determine if DPW followed and enforced written policies and procedures, we gained an understanding of project management best practices, conducted site visits, corroborated with staff, observed operational practices and the control environment, and evaluated onboarding processes and procedures for new and existing professional staff and found: • While the Administration Contracts Group has a seasoned staff and uses a contract checklist to ensure all processes are being completed timely, we noted that they do not have documented procedures for their work processes. • The Engineering Inspection team does not have policies and procedures for their work processes. Their method for training new staff is to have them shadow a seasoned inspector "until they learn enough to be on their own." • The Building Division's Design and Engineering group's lack of policies and procedures since 2007 has resulted in employees independently developing and managing their work processes. This has led to various issues, including: • Inconsistent documentation • Unsound inspection practices • Potentially bias inspection information provided by contractors The Engineering Division has established processes and procedures that assist both new and experienced engineers in navigating the engineering processes required for setting up and completing different types of projects they handle. However, the construction inspection teams lack policies and procedures. The Building Division's project coordinators do not have policies and procedures to accomplish their tasks, and the project coordinators do not have standard work processes. Incomplete Written Policies &Procedures 31 Cause of the Condition The policies and procedures for managing and performing construction projects are incomplete. Effect of the Condition Not having written policies and procedures results in the following: • Inefficiencies on projects leading to gaps in project management • Inconsistency across projects • Missing project documentation • Staff confusion when taking on responsibilities for projects started by others • Challenges in onboarding and training new staff due to a lack of clear guidelines and standardized processes Finding 5: Incomplete Written Policies and Procedures Recommendation 5: Establish Written Policies and Procedures We recommend DPW Administration, Building Division, and Engineering Division's Inspections group create or update policies and procedures for their work processes. Elements should include, but not be limited to: • Astandard format • Distribution • Version control • Annual review/update We recommend DPW Administration, Building, and Engineering divisions develop onboarding policies and procedures and ensure they use a standard creation, maintenance, and distribution process. 32 Incomplete Written Policies &Procedures Lessons Learned Not Performed Overview Lessons learned is a post -closing activity that occurs at the end of a project to assess successes and areas for improvement. The primary objective is identifying ways to prevent similar issues in future projects while capturing best practices. The project team convenes during the meeting to discuss the project's goals, objectives, and outcomes, as well as its achievements and challenges. The team analyzes areas where they could have performed better and actively seeks solutions for encountered challenges. The success of the meeting hinges on open and honest communication, prioritizing learning from successes and failures rather than assigning blame. Ultimately, the lessons learned meeting is integral to the project management process by allowing the team to reflect, improve, and ensure future project success. According to the Project Management Body of Knowledge 4.4.3.1 (PMBOK), the lessons learned register can include the category and description of the situation. The lessons learned register may also have the impact, recommendations, and proposed actions associated with the situation. The lessons learned register may record challenges, problems, realized risks and opportunities, or other content as appropriate. The lessons learned register is created as an output of this process early in the project. After that, it is used as an input and updated as an output in many processes throughout the project. The persons or teams involved in the work also capture the lessons learned. Knowledge can be documented using videos, pictures, audio, or other suitable means to ensure the lessons' efficiency. At the end of a project or phase, the information is transferred to an organizational process asset called a lessons -learned repository. According to PMBOK4.7, the close project or phase is finalizing all activities for the project, phase, or contract. The key benefits of this process are the project or phase information is archived, the planned work is completed, and organizational team resources are released to pursue new endeavors. This process is performed once or at predefined points in the project. The process's inputs, tools and techniques, and outputs are depicted in the data flow diagram. Lessons Learned Not Performed 33 Table Close Project or Phase. First Box (Criteria/Inputs) 1. Project charter, 2. Project management plan: plan components, 3. Project documents: assumption log, basis of estimates, change log, issue log, lessons learned register, milestone list, project communications, quality control measurements, quality report, requirements documentation, risk register, risk report; 4. Accepted deliverables, 5. Business documents: business case, benefits management; 6. Agreements, 7. Procurement documentation, 8. Organizational process assets. Second Box (Techniques) 1. Expert judgment, 2. Data analysis: document analysis, regression analysis, trend analysis, variance analysis; 3. Meetings. Third Box (Outputs) 1. Project document updates: lessons learned register; 2. Final product, service, or result transition, 3. Final report, 4. Organizational process assets updates. Source: PMBOK complied courtesy County Auditor Audit Activity To determine if the Department of Public Works (DPW) has a lessons-learned process, we conducted site visits and corroborated with staff and found the Building and Engineering Divisions did not have formalized lessons-learned processes and documentation. Not performing a thorough review of project outcomes and documenting lessons learned during project closeout puts a division at risk of repeating the same mistakes and encountering the same challenges in future projects, which can lead to delays, cost overruns, and, potentially, project failure. 34 Lessons Learned Not Performed Cause of the Condition Building and Engineering divisions have not established a formal lesson -learned process. Effect of the Condition Not performing lessons learned at the end of each project can cause teams to repeat mistakes and make new mistakes in areas where they performed well. Conducting a lessons -learned process during a project is distinct from a post -project lessons -learned process because it does not provide a comprehensive overview of all issues and resolutions. Finding 6: Lessons Learned Not Performed Recommendation 6: Develop Lessons Learned Process We recommend DPW develop a lessons -learned process where all project team members discuss the following: • What went right • What went wrong • What needs to be improved Following the meeting, the project manager or their designee should draft a report, disseminate it, and memorialize the outcomes for future projects. An example of a report could include: • What went right/wrong • Why it went right/wrong • Is it worth avoiding/replicating in the future • If so, how can this be done Lessons Learned Not Performed 35 This page intentionally left blank Ineffective Workforce Strategy Overview A robust employee engagement strategy plays a vital role in creating a positive work environment that directly impacts an organization's ability to attract and retain top talent. By fostering a culture of commitment, motivation, and satisfaction, employee engagement becomes a catalyst for increased productivity, reduced turnover rates, and improved teamwork. Engaged employees invest their time and effort into their work, driving innovation and taking ownership of their responsibilities. Prioritizing employee engagement establishes a solid foundation for sustained growth, employee retention, and overall success, making the organization an attractive destination for talented individuals seeking fulfilling and rewarding careers. According to Project Management Body of Knowledge PMBOK 9, Project Resource Management includes the processes to identify, acquire, and manage the resources needed for the successful completion of the project. These processes help ensure sufficient workforce capacities are available to the project manager and project team at the right time and place. The 2008 audit outlined the deficiencies encountered by DPW as it relates to workforce capacity. The audit recommendations proposed methods to improve and delineate roles and responsibilities, including deadlines that, if enacted, would have improved recruitment and retention. The department neglected to fully implement all aspects of this recommendation requirement, which has contributed to its inability to meet its staffing needs. Audit Activity We reviewed position descriptions, organizational charts, and job postings to verify staffing. We interviewed Building and Engineering chiefs to determine if the Building Division's Design and Engineering group was adequately staffed. Both divisions face challenges in filling hard -to -fill positions, which DPW attributes to a salary package that is not competitive compared to market rates offered by the private sector. The department faces severe challenges in recruiting and retaining staff, which has escalated to a crisis level. The situation is exacerbated by low employee morale, an excessive workload distributed among a limited staff, and the risk of losing critical knowledge due to the potential retirement of key employees. While the hiring practices fall under the responsibility of the human resources department, it is essential to acknowledge that resolving these issues extends beyond the department's control. Considering the current trajectory without timely intervention, there is a genuine concern that the department may become incapable of effectively operating. The 2008 audit outlined the deficiencies encountered by DPW as it relates to staffing. Additionally, this review set a deadline to assess the department's performance and presented options. The department neglected to prioritize this crucial requirement and has been unable to address its needs. Insufficient Work Force Strategy 36 Engineering Division: As of April 2023, the Engineering Division has challenges filling various hard -to -fill positions as noted below: Engineering Division Staffing Needs First column: Staff Prioritization Second column: Position Title Third column: Number of Positions Needed Fourth column: Reallocated Fifth column: Funded Sixth column: Location 1, Accountant II or Accountant III, 1, Yes, Yes, Hilo 2, Regulatory Inspector (i.e., Roadbeds, curbing), 1, Yes, No, Hilo 3, GIS Analyst, 1, Yes, No, Hilo TBD, Engineering Support Tech, 1, No, No, Hilo TBD, Civil Engineer I - IV, 3, No, Yes, Hilo TBD, Civil Engineer V, 1, No, Yes, Kona TBD, Construction Inspectors, 2, No, No, Hilo & Kona TBD, Program Support Technician, 1, No, No, Hilo TBD, Engineering Student Interns, 2, No, No, Hilo Source: DPW Engineering Chief The Engineering Division has had recruitment, retention, and funding challenges, including eight positions and six vacancies. As a result of these challenges, they have had to rely on creative and less conventional recruitment methods. Building Division Given their time constraints, the Building Division's Design and Engineering (D&E) Group's Projects Coordinators (PC) have a demanding job with unreasonable expectations. We reviewed of Building and Engineering Divisions' position descriptions and job classifications. The Project Coordinator's specifications are much more extensive, including but not limited to inspection and administrative work that is typically assigned to different classifications. The Project Coordinator's job responsibilities are too numerous and complex to be completed within the allocated time. As a result, the Project Coordinators have had to resort to developing creative ways to expedite their work, which is not a sustainable, long-term solution. 37 Insufficient Work Force Strategy As of April 2023, the Building Division operates at 68% workforce capacity with 23 vacancies. POSITIONS (Partial: INSPECTION + Design & Engineering only) First Column: Summary Second Column: Positions Third Column: Vacancies Fourth Column: % of Full Staff Administration, 7, 1, 86% Management, 2, 0, 100% IT, 2, 1, 50% Accounting, 2, 0, 100% Parking, 1, 0, 100% Regulatory Section, 56, 17, 70% Intake/Out Process (Permit Clerks), 10, 1, 90% Hilo, 5, 0, 100% Kona, 5, 1, 80% Review (Architect II, Examiners, Engineer), 10, 3, 70% Licensed Architect, 1, 1, 0% Plans Examiners, 6, 1, 83% Licensed Engineers, 4, 2, 50% Inspection, 36, 13, 64% Building, 16, 8, 50% Hilo, 9, 2, 78% Kona, 7, 6, 14% Electric, 12, 2, 83% Hilo, 6, 0, 100% Kona, 6, 2, 67% Plumbing, 8, 3, 63% Hilo, 4, 1, 75% Kona, 4, 2, 50% Design & Engineering Section, 8, 5, 38% Project Managers, Coordinators, 5, 4, 20% Drafters, 3, 1, 67% TOTAL, 71, 23,68% Source: DPW Building Chief and management Cause of the Condition The Building and Engineering Divisions have yet to thoroughly explore and execute strategies to attract and retain candidates for open positions. Department of Public Works Human Resources representative has not reviewed the Project Coordinators position description since 2007. Insufficient Work Force Capacity 38 Effect of the Condition The lack of thorough exploration and execution of strategies to attract and retain candidates for positions has resulted in a persistent shortage of qualified personnel and prolonged vacancies. Further, the absence of a review of the Project Coordinator's position has led to outdated job requirements and responsibilities, hindering the efficiency and effectiveness within the divisions. Finding 7: Ineffective Workforce Strategy Recommendation 7: Increase Workforce Outreach We recommend the Building and Engineering Divisions work with the Department of Human Resources to recruit and retain positions consistent with the merit principle (HRS §76-1), including but not limited to evaluating: • Employee benefits • Competitive compensation packages • Career development and growth opportunities • Organizational culture • Communication and transparency • Employee mental health • Recruitment efforts Some items, such as compensation and benefits, are covered under collective bargaining agreements. This recommendation is not meant to suggest that the County of Hawaii should exceed its legal authorities, but rather that it should work to holistically bolster the initial and ongoing overall value an employee perceives from their employment, referred to as "Total Compensation." Additionally, we recommend the Building Division work with Human Resources to review the Project Coordinators' position description and make changes where necessary. 39 Insufficient Work Force Capacity Chapter 3 Fraud, Waste and Abuse As a practice, we remain mindful and document instances of fraud, waste, and abuse within the scope of the audit objective and not specifically Countywide. Management reported no fraud, ongoing investigations, and pending litigation that may impact this audit. During the Audit, we did not observe the Department of Public Works deliberately engaged in wasteful practices. However, our findings indicate that inefficiencies within the department have resulted in the discovery of wasteful practices, as duly identified, and documented throughout the report. Picture of a Fraud Triangle (three triangles): Pressure: Financial or emotional force pushing towards fraud. Opportunity: Personal justification of dishonest actions. Rationalize: Ability to execute plan without being caught. Graphic: Fraud Triangle, courtesy Office of the County Auditor Fraud, Waste, and Abuse 40 Conclusion The Office of the County Auditor has concluded its audit with the Department of Public Works' (DPW) Building and Engineering Division's construction contracts, change orders, and supplements. Our review has led us to make seven recommendations. When our recommendations are implemented in good faith, the department can expect the following benefit: Complete Contract Specifications 1. Completing contract specifications can help identify and address any unaddressed concerns and requirements before the construction phase begins. Additionally, identifying existing issues that may arise within aging County facilities may help to avoid costly change orders during construction. Conduct Onsite Inspections Regularly 2. Hiring construction inspectors or contract construction-& inspectors who report directly to the County's Building Division increases assurance that our assets are being protected. Review Certified Payroll and Invoices 3. Processing, managing, and centrally storing documentation for invoices and certified payroll will ensure all appropriate information has been processed and documented in the event the Building Division's Design and Engineering group needs to access and retrieve information for any issues. Use Project Management Software 4. Implementing this recommendation will provide DPW management and project teams the opportunity to track projects at the aggregate and project level. It would also provide the management teams with the ability to provide additional management oversight. 5. Establish Written Policies and Procedures Implementing Policies and Procedures will provide a logical way to: • Manage projects • Maintain consistency across projects • Manage documentation • Assume responsibility for projects that were started by other staff members • Use policies and procedures to train and guide new staff member. 41 Conclusion Develop Lessons Learned Process 6. The benefits of implementing this recommendation are that the project teams can identify their strengths and weaknesses and use the information gained from the Lessons Learned process to continuously improve their weaknesses and strengthen areas where they are already performing well. Increase Workforce Outreach 7. Recruiting and retaining positions consistent with the merit principle enhances overall value perceived by employees in their employment with the County. In closing, to improve government accountability and ensure audit recommendations are implemented or resolved, we will continuously monitor the status of recommendations using our remediation tracker. To view the department's status, visit us at: https://www.Hawai`icounty gov/our-county/legislative/office-of-the-county-auditor. Conclusion 42 This page intentionally left blank Chapter 4 Management Response Management has verbally committed to providing a response as a supplemental after publication of this report. Management Response 43 Attachments First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.005393, PR-4307, N/A, Kaumana Lani Subdivision New Park Development, 2/16/2016, $881,376.00, N/A, $881,376.00, N/A; C.005393, PR-4307, CO -1, Kaumana Lani Subdivision New Park Development, 3/28/2016, $881,376.00, $66,286.00, $947,662.00, 7.52%, Raise rear drainage sump and widen surrounding edge. Create swale from rear drainage sump to northeast corner drywell. Raise swale to 12" height from near drainage sump to northeast corner drywell. Raise the drywell floor 2" below the finish park grade and install drywell.; C.005393, PR-4307, CO -2, Kaumana Lani Subdivision New Park Development, 7/12/2016, $881,376.00, $178,123.77, $1,125,785.77, 27.73%, Resolve poor unforeseen park site drainage.; C.005393, PR-4307, CO -3, Kaumana Lani Subdivision New Park Development, 8/25/2016, $881,376.00, $25,000.00, $1,150,785.77, 30.57%, Allow for proper water drainage.; C.006403, PR-4427, N/A, Gutter Replacement & Repairs at Various Locations, 6/9/2017, $54,700.00, N/A, $54,700.00, N/A; C.006403, PR-4427, CO -1, Gutter Replacement & Repairs at Various Locations, 8/8/2017, $54,700.00, $5,784.00, $60,484.00, 10.57%, Work required for gutter installation.; C.006403, PR-4427, CO -2, Gutter Replacement & Repairs at Various Locations, 10/19/2017, $54,700.00, $3,301.07, $63,785.07, 16.61%, Existing roof system does not have downspouts, therefore installation of downspouts are required for this scope of work to be completed.; C.006616, WW-4429, N/A, Hilo Wastewater Treatment Plant Administration Building Mold Remediation, 8/8/2017, $410,000.00, N/A, $410,000.00, N/A; C.006616, WW-4429,CO -1, Hilo Wastewater Treatment Plant Administration Building Mold Remediation, 3/27/2018, $410,000.00, $247,329.75, $657,329.75, 60.32%, Incorporate Field Orders 1 through 6, 8, 11, and 12 as identified as in the Change Order Summary Document in Contract WW-4429. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.007004, B-4409A, N/A, Department of Public Works Baseyards New Security Systems, 6/21/2018, $167,442.81, N/A, $167,442.81, N/A; C.007004, B-4409A, CO -1, Department of Public Works Baseyards New Security Systems, 6/21/2018, $167,442.81, $11,515.03, $178,957.84, 6.88%, Upgrade of Eight (8) dome cameras (3Mp) to bullet cameras (Mp), Two (2) dome cameras (3Mp) to bullet cameras (5Mp). Add 6 new cameras and new Dell monitor.; C.007004, B-4409A, CO -2, Department of Public Works Baseyards New Security Systems, 6/21/2018, $167,442.81, $63,015.27, $241,973.11, 44.51%, Furnish and install new Radar Security System. New Rader System will monitor and detect intruders and moving vehicles within and around the perimeter fence area on the north, west and south sides of the Baseyard. Radar System will communicate to an Axis Pan -Tilt -Zoom camera that will track the movement of the person(s). Radar System will sound an audible siren, will communicate to the existing alarm system, and contract Highway Superintendent cell phone.; C.007004, B-4409A, CO -3, Department of Public Works Baseyards New Security Systems, 6/21/2018, $167,442.81, $2,292.60, $244,265.71, 45.88%, Furnish and install new 2mp bullet camera for Automotive Division and time extension of forty-five (45) consecutive calendar days.; C.007004, B-4409A, CO -4, Department of Public Works Baseyards New Security Systems, 6/21/2018, $167,442.81, -$15,521.11, $228,744.60, 36.61%, Provide credit for Change Order No. 2 materials and labor that were not furnished.; C.007572, PR-4484, N/A, Honoka'a Swimming Pool Electrical Modifications, 4/23/2019, $84,200.00, N/A, $84,200.00, N/A; C.007572, PR-4484, CO -1, Honoka'a Swimming Pool Electrical Modifications, 5/16/2019, $84,200.00, $15,611.00, $99,811.00, 18.54%, During the initial demolition and abatement, the existing wood sidings were found to be damaged beyond reasonable repair and salvage. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.007572, PR-4484, CO -2, Honoka'a Swimming Pool Electrical Modifications, 8/15/2019, $84,200.00, $98,126.00, $197,937.00, 135.08%, Remove all existing remaining wood framing and misc. wood substrates within building. Inclusive of doors, frames, windows, blocking, etc. and hazardous materials abatement and disposal. Prime and encapsulate remaining surfaces of building.; C.008233, H-4540, N/A, Kula'imano Elderly Housing Phase 3, 3/16/2020, $348,370.00, N/A, $348,370.00, N/A; C.008233, H-4540, CO -1, Kula'imano Elderly Housing Phase 3, 3/16/2020, $348,370.00, $47,374.00, $395,744.00, 13.60%, ADA Compliance - Field Order 1: Change doors hardware, plumbing fixtures to complete ADA improvements to the Community Center.; C.008233, H-4540, CO -2, Kula'imano Elderly Housing Phase 3, 3/16/2020, $348,370.00, $30,961.00, $426,705.00, 22.49%, Asbestos Abatement - abate all loose and damaged asbestos containing floor tiles. Remove previously damaged popcorn ceiling texture.; C.006364, SW-4361 R, N/A, Former Kealahehe Metal Salvage Facility Remediation and Closure, 6/23/2017, $5,981,910.00, N/A, $5,981,910.00, N/A; C.006364, SW-4361 R, CO -1, Former Kealahehe Metal Salvage Facility Remediation and Closure, 10/25/2019, $5,981,910.00, $2,019,062.51, $8,000,972.51, 33.75%, Work necessary to remove and dispose of additional contaminated soil and rubble. Backfill material necessary to fill excavation work incorporated under Change Orders 1 and 2. Permanent barrier fencing necessary to secure site, aerial photo to include final report to DOH.; C.006364, SW-4361 R, CO -2, Former Kealahehe Metal Salvage Facility Remediation and Closure, 6/21/2021, $5,981,910.00, $799,993.57, $8,800,966.08, 47.13%, To clarify and correct Change Order No. 2, Item H - Time Extension. Item H entered as 577 consecutive days instead of 608 calendar days.; C.006401, E-4352, N/A, Kalanianaole Avenue Reconstruction, Kamehameha Avenue to Kauhane Avenue, 6/27/2022, $17,080,009.16, N/A, $17,080,009.16, N/A. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.006401, E-4352, C-01, Kalanianaole Avenue Reconstruction, Kamehameha Avenue to Kauhane Avenue, 10/8/2018, $17,080,009.16, $0.00, $17,080,009.16, 0.00%, 1) Reduce Base Bid 2 (State) Contract Item No. 220.0200: Reduce the force account for Contract Item No. 220.0200 - Additional Protective Measures for Archaeological, Historic, and Burial Site Findings from $20,000.00 to $12,425.05. (7,574.95) 2) Add Base Bid 2 (State) Extra Work Item No. 604.2000: See Attachment No. 1, scope of work for a drainage analysis for the State portion of the project. Payment shall be made on a lump sum basis under new Extra Work Item No. 604.2000 -Drainage Analysis. $7,574.95; C.006401, E-4352, C-02, Kalanianaole Avenue Reconstruction, Kamehameha Avenue to Kauhane Avenue, 10/25/2018, $17,080,009.16, $0.00, $17,080,009.16, 0.00%, Contractor notified of its name change from Goodfellow Bros Inc to Goodfellow Bros LLC; C.006401, E-4352, C-03, Kalanianaole Avenue Reconstruction, Kamehameha Avenue to Kauhane Avenue, 3/11/2019, $17,080,009.16, -$2,076,717.40, $15,003,291.76, -12.16%, State DOT requested a reduction of the scope of work within the State portions of the project due to the lack of funds. A contract change order is needed to reflect the change in the scope of work.; C.006401, E-4352, C-04, Kalanianaole Avenue Reconstruction, Kamehameha Avenue to Kauhane Avenue, 4/23/2019, $17,080,009.16, $3,374,475.00, $18,377,766.76, 7.60%, Furnish and install complete in place based on the pay items and unit prices listed below, a new 12" diameter waterline and apprentices. Preparation of field -posted as -built plans shall be considered incidental to the work items in this change order and the cost of this work shall be considered included in the various pay items. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.006401; E-4352; C-05; Kalanianaole Avenue Reconstruction, Kamehameha Avenue to Kauhane Avenue; 3/10/2022, $17,0807009.16; -$3,500,000.00; $14,877,766.76; -12.89%; Retaining walls were replaced with grouted rubble pavement for the cut and/or fill slopes. The A.C. pavement package and associated work are being deleted from the project due to conflicts with a HELCO fuel line As a result of the reduction of work and contract amount, Goodfellow Bros. noted that they will be filing a claim to get the true costs and schedule impacts of the change can be fully assessed. C.006866; P- 3905R; N/A; Mamalahoa Highway (Route 19) Widening (Mud Lane to Mana Road), FAP No. NH - 019 -1(044); 2/23/2018; $19,600,000.25; N/A; $19,600,000.25; N/A; C.006866; P- 3905R; CO -1; Mamalahoa Highway (Route 19) Widening (Mud Lane to Mana Road), FAP No. NH- 019-1(044); 3/21/2018; $19,600,000.25; $0.00; $19,600,000.25; 0.00%; Reference the liquidated damages amount of $1,000.00 per working day into the Contract's Special Provisions, Section 108.08. Replace page 108-13 with the attached revised page 108-13r, dated 03/21/2018. C.006866; P- 3905R, CO -2/ Supp 02; Mamalahoa Highway (Route 19) Widening (Mud Lane to Mana Road), FAP No. NH - 019 -1(044); 10/17/2018; $19,600,000.25; $0.00; $19,600,000.25; 0.00%; Contractor notified of its name change from Goodfellow Bros Inc to Goodfellow Bros LLC. C.006866; P- 3905R; CO -3; Mamalahoa Highway (Route 19) Widening (Mud Lane to Mana Road), FAP No. NH- 019-1(044); 9/4/2020; $19,600,000.25; $264,371.75; $19,864,372.00; 1.35%; Additive Work: Unforeseen 6" & 12" waterline work; replace existing drywell; Tree removal for sight distance; A.C. Pavement - side street connections. Deductive Work: Removal of walls C, D, and E from contract. C.006890; B-4308; N/A; Office of the Prosecuting Attorney at West Hawaii Civic Center; 3/21/2018; $14,072,824.00; N/A; $14,072,824.00; N/A. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.006890; B-4308; CO -1; Office of the Prosecuting Attorney at West Hawaii Civic Center.; 12/16/2019; $14,072,824.00; -$229,235.68; $13,843,588.32; -1.63%; Original contract design failed to properly addressed the following items: required fire sprinklers at the enlarged generator room, proper clearances for large capacity file system with light switches and system operator; structural steel support beams for 2 each movable partitions; and additional gutters over second floor employee entry area, as well as required gutter support brackets. Audio visual system deleted, utilized this deduction towards computer server, projectors, LED monitors, and phone equipment purchase. Up-sizing / fully rated 450kw emergency generator and associated equipment, as contractor had priced into original project a de-rated 450kw emergency enerator. C.006890; B-4308; CO -2; Office of the Prosecuting Attorney at West Hawaii Civic Center.; 6/2/2020; $14,072,824.00; $77,466.33; $13,921,054.65; -1.08%; Original contract design failed to properly address the following items; design failed to include electrical circuits required to complete air conditioning controls, elevator code required fire extinguisher, existing lighting relocation as needed to install new ceilings, missing finish flooring, inadequately designed roof support truss, inadequately designed surface drainage and incorrect office / building signage. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.006890, B-4308, CO -3, Office of the Prosecuting Attorney at West Hawaii Civic Center., 1/24/2022, $14,072,824.00, -$61,478.70, $13,859,575.95, -1.52%, Original contract design failed to include two each APC Vertical Rack mount Power Distribution Unit Second data rack at the second floor electrical room; original contract didn't include the shredder equipment; the Simplex Grinnel security system was not user friendly enough to allow outside vendor to tie -into; change outlet (120 v to 220) to accommodate the copier; printer equipment wasn't part of the project; AV System was deleted from project (as part of cost cutting measure), phone switch/back-up power equipment wasn't part of the original contract work; phone switch equipment wasn't part of the original contract work; original contract design failed to include final data terminations and all associated cabling material; original contract design failed to include counters and shelving in the Ohana Room, Reception, Printer area and Closet #240). Office furniture relocation required to allow for adequate access clearances (design failed to allow for adequate clearances); original contract design failed to accommodate upper parking lot area sheet flow, creating a potential to flood the lower building floor (drain piping routed to concrete gutter then to drain inlet box); audio visual equipment was deleted from the project; 20 each Quick Stand stand-up desk units weren't included in the project with the rest of the furniture; counter design (as designed) couldn't properly support the weight of the stored items; deduction for liquidated damages. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.008771; E-4489; n/A; Kilauea Avenue Rehabilitation, Wailoa Bridge to Puainako Street, Federal Aid Project No. STP -1920(005), Job No. E-4489; 9/11/2020; $7,446,000.00, N/A; $7,446,000.00; N/A C.008771; E-4489; CO -1; Kilauea Avenue Rehabilitation, Wailoa Bridge to Puainako Street, Federal Aid Project No. STP -1920(005), Job No. E-4489; 9/11/2020; $7,446,000.00; $884,735.00; $8,330,735.00; 11.88%, Reconstruct driveways to match the restored original roadway grades/elevation. Repair sections of damaged curbs and sidewalks. C.008771; E-4489; CO -2; Kilauea Avenue Rehabilitation, Wailoa Bridge to Puainako Street, Federal Aid Project No. STP -1920(005), Job No. E-4489; 9/11/2020; $7,446,000.00; $3,692,693.73; $12,023,428.73; 61.48%; Reconstruct the existing concrete curb and sidewalk that are currently in disrepair. Lower the existing County water lines that do not have sufficient minimum cover. Lower the existing Gas Company lines that do not have sufficient minimum cover. Gas Lines are within the pavement structure. Payment of Gas line work will be in accordance with participating utility agreement. C.009108; B-3777; N/A; Hawaii County Emergency Call Center; 6/2/2021; $31,070,000.00; N/A; $31,070,000.00; N/A. C.009108; B-3777; CO -1; Hawaii County Emergency Call Center; 9/27/2021; $31,070,000.00; -$5,639,623.00; $25,430,377.00; -18.15%; Motorola Radio System Upgrade Equipment (CO # 11, per attached June 8, 2021 proposal), ($5,639,623.00) deduction from Item # 7 - 7. 2 million allowance in project bid proposal. C.009108; B-3777; CO -2; Hawaii County Emergency Call Center; 3/24/2022; $31,070,000.00; -$68,237.67; $25,362,139.33; -18.37%; Hawaiian Electric, Primary Underground Service for TMK: 3- 2 - 4- 001: 176 (Item N3, $ 250,000 ($68,237.67) allowance for HECO in project bid proposal), deduction. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.009108; B-3777; CO -3; Hawaii County Emergency Call Center; 5/19/2022; $31,070,000.00; $339,978.00; $25,702,117.33; -17.28%; The Change Order No. 3 ' comprised of requirement implemented by Department of Health to furnish and monitor 24 each rodent bait stations; substitute two each 119 gallon heavy duty commercial electric water heaters due to product soon to be obsolete; probe and grout work as per Geotech report and structural notes; new replacement Thermostatic Shower Mixing Valve; furnish only fuel tank slab reinforcing steel; furnish grab bars and door pulls for ADA required Ambulatory toilet stalls; implement PCD 1 due to required changes that came about through the building permitting process; and deletion of SMH # 10 and approximately 1001f of 8" diameter sewer line. C.009108; B-3777; CO -4; Hawaii County Emergency Call Center; 8/8/2022; $31,070,000.00; -$30,624.00; $25,671,493.33; -17.38%; 1 Department of Water Supply, Facilities Charge for 1- 1/ 2 inch Type " A" Service Lateral ( Item # 5, ($30,474.00) 50,000 allowance for Department of Water Supply in project bid proposal), deduction 2 Temporary deposit for 1 1/ 2" Meter Drop -In (Item # 5, $50,000 allowance for Department of Water ($150.00) Supply in project bid proposal), deduction Total ($30,624.00) C.009108; B-3777; CO -5; Hawaii County Emergency Call Center; 9/19/2022; $31,070,000.00; -$397,896.58; $25,273,596.75; -18.66%; Banyan Networks, Microwave Links from HCECC to PSB and Hilo Baseyard (tower antennas) as per quote # 2022075 attached. Deduction from Allowance # 7 Motorola Radio. C.009108; B-3777; CO -6; Hawaii County Emergency Call Center; 9/28/2022; $31,070,000.00; $1,066,213.05; $26,339,809.80; -15.22%; Changes due to: A) Owner/user agency requested change after design was completed; B) Component and or detail inadvertently left off the contract design documents; and C) Change required by utility company after design was completed. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.009108; B-3777; CO -7; Hawaii County Emergency Call Center; 2/6/2023; $31,070,000.00; $344,692.00; $26,684,501.80; -14.11%; The original air conditioning design provided 50% redundancy; however, 100% is required. (new completion date to be determined) C.009108; B-3777; CO -8; Hawaii County Emergency Call Center; 3/2/2023; $31,070,000.00; $692,274.00; $27,376,775.80; -11.89% To extend the contract duration and compensate the contractor for a portion of the time delay associated with design changes for NEC 708 compliance, raised floor, and mechanical redundancy. Direct costs will be issued in separate change orders. C.009108; B-3777; CO -9; Hawaii County Emergency Call Center; 4/25/2023; $31,070,000.00; $702,393.00; $28,079,168.80; -9.63%; The Building Permit required the Call Center design to meet the NEC 708 requirements for Critical Operations Power Systems. The NEC requirements and 1005 AC recumbency applies to the police and fire dispatch areas and its supportive infrastructure. This change order needed to provide mechanical redundancy, additional ductwork, and mechanical appurtenances to supply cooled air for the dispatch area. C.009108; B-3777; CO-10; Hawaii County Emergency Call Center; 4/26/2023; $31,070,000.00; -$27,125.00; $28,052,043.80; -9.71%; The contractor sought to change the roofing installation method through a Value Engineering Change Proposal (VECP), consistent with the County of Hawaii General Rules and Covenants Section 10 - Value Engineering Incentive. This change order is necessary to amend the original contract documents to incorporate accepted changes described in the VECP. C.009108; B-3777; CO-11; Hawaii County Emergency Call Center; $31,070,000.00; $920,077.00; $28,972,120.80; -6.75%; The Building Permit required the Call Center design to meet the NEC 708 requirements for Critical Operations Power Systems (COPS). This change order is needed to upgrade the designated COPS areas by upgrading its infrastructure for a 2 - hour fire rating for all work except mechanical and electrical that is being addressed in separate change First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions orders. Due to the design delay not addressed in Change Order 8, this change order compensates for the storage of furniture and an asphalt price increase for work performed in a later time than scheduled. C.008846; B-4546; N/A; Large Capacity Cesspool Closure Comfort Station at Kainaliu Parking Lot; 10/12/2020; $137,910.00; N/A; $137,910.00; N/A. C.008846; B-4546; CO 1; Large Capacity Cesspool Closure Comfort Station at Kainaliu Parking Lot; 4/5/2021; $137,910.00; $36,303.00; $174,213.00; 26.32%; Following the cesspool co erosion repair work, the resulting extent affected a significant portion of the parking lot. It became apparent that this is an opportune time to address slopes in the parking lot as it would be required to meet accessibility requirements. Note: ADA work being done only addresses the parking lot; interior restroom accessibility improvements is not part of this change work scope (to be done as a separate project). C.008846; B-4546; CO 2; Large Capacity Cesspool Closure Comfort Station at Kainaliu Parking Lot; 4/22/2021; $137,910.00; $0.00; $174,213.00; 26.32%; Added contract time; contractor unable to complete work in allotted time (additional 21 CCD). C.009078; B-4559; N/A; Civil Defense Emergency Operations Center Expansion; 4/20/2021; $1,528,000.00; N/A; $1,528,000.00; N/A. C.009078; B-4559; CO 1; Civil Defense Emergency Operations Center Expansion; 8/5/2021; $1,528,000.00; $3,890.77; $1,531,890.77; 0.25%; Additional concrete coring and chipping for new HVAC and electrical lines. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.009078; B-4559; CO 2; Civil Defense Emergency Operations Center Expansion; 9/2/2021; $1,528,000.00; $70,552.69; $1,602,443.46; 4.87%; 1. Additional work per P. C. D. No. 1 (Field Order No. 2)- P. C.D. No. 1 included additional work per Building Permit review comments. $7,998.66 2. Additional work per P. C.D. No. 2(Field Order No. 3)- Remove and replace ceiling grid and tiles within Office 1, 2& 3. Remove and replace carpet. Painting of all existing interior walls. $57,282.75 3. Credit for removal of existing ceiling in Communication Equipment Room and Men's Restroom. (Field Order No. 4) $1,622.28) 4. Remove and replace existing lined ductwork for FCU -2 per RF1023. (Field Order No. 5) $6,893.56 Total $70,552.69 C.009078; B-4559; CO 3; Civil Defense Emergency Operations Center Expansion; 4/13/2022; $1,528,000.00; $18,510.00; $1,620,953.46; 6.08% 1. Patch floor and grout existing cmu in new opening into existing police cell block- Field Order No. 06 $1,853.00 2. Removal of loose and flaky paint until only" sound" paint remains, spot prime areas without paint- $1,418.00 Field Order No. 07 3. Saw cut, remove concrete, trench across driveway and lay- in approx. 70 lineal feet of PVC- Field Order No. 08 $8,684.00 4. Replace 1 1/ 2" condensate drain line with 2", lower P trap, and provide access panel- Field Order No. 09 $2,719.00 5. Power outage to Public Safety Building B, additional hours to provide temporary power for AC and Office, 3,836.00 overtime hours for weekend work to minimize disruption to Facility and Staff.- Field Order No. 10 Total $18,510.00 First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.009078; B-4559; CO 4; Civil Defense Emergency Operations Center Expansion; 7/21/2022; $1,528,000.00; $389,878.00; $2,010,831.46; 31.60%; Provide and install data cabling, electrical receptacles and circuits, installation of a cable tray into the drop ceiling space, removal of existing cabinets and windows, patch window openings, scan concrete floor and structural beams for reinforcing steel. - Field Order 11 C.009078; B-4559; CO 5; Civil Defense Emergency Operations Center Expansion; 11/2/2022; $1,528,000.00; $30,795.00; $2,041,626.46; 33.61%; Installation of Fiber Reinforced Polymer to compromised structural concrete beams, based on PCD 4 $30,795.00 Structural Engineer drawings. Installation to include special inspections and testing Field Order No. 12. C.009078; B-4559; CO 6; Civil Defense Emergency Operations Center Expansion; 4/4/2023; $1,528,000.00; $48,112.00; $2,089,738.46; 36.76%; Existing structural beam compromised during the original construction of the Civil Defense EOC, corrective work for repair. Add additional days for County's delay to Purpose: add additional scope to project. C.009078; B-4559; CO 7; Civil Defense Emergency Operations Center Expansion; 4/10/2023; $1,528,000.00; $8,646.00; $2,098,384.46; 37.33%; Provide wireless fire alarm monitoring panel for Civil Defense EOC fire alarm system. Public Safety fire alarm panel obsolete and not functioning. C.008821; B-4560; N/A; Keolahou Homeless Facility Phase 2; 10/2/2020; $849,194.00; N/A; $849,194.00; N/A. C.008821; B-4560; CO 1; Keolahou Homeless Facility Phase 2; 12/24/2020; $849,194.00; $8,779.08; $857,973.08; 1.03%; 1 Replacement of construction tools that were stolen from the secured construction area. $1,946.33 2 Removal of flaking lead-based paint and plaster from existing concrete ceiling. Remove existing asbestos floor tile and encapsulate floor area. Total $6,832.75 C.008821; B-4560; CO 2; Keolahou Homeless Facility Phase 2; 2/10/2021; $849,194.00; $19,128.68; $877,101.76; 3.29%; Replace termite and dry rot damaged wood members at the Porte Cochere. Additional work due to reconfiguration of the new showers. New showers had to be relocated due to relocation of the new floor drain. Furnish and install new floor tiles and base cove. Enclose existing window with wood studs and EFS finish. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.008821, B-4560, CO 3, Keolahou Homeless Facility Phase 2, 3/25/2021, $849,194.00, $62,658.90, $939,760.66, 10.67%, Construct mauka corridor to comply to current fire rating requirements and furnish and install new door for the existing kitchen. Additional work per building permit review comments. Total = $627658.90; C.008821, B-4560, CO 4, Keolahou Homeless Facility Phase 2, 8/25/2021, $849,194.00, $9,652.94, $949,413.60, 11.80%, Additional work per County Building Division final inspection punchlist; C.008768, E-4488, N/A, Henry Street Rehabilitation, Kuakini Highway to Queen Kaahumanu Highway, Federal -Aid Project No. STP - 1830(001), 9/4/2020, $2,412,919.00, N/A, $2,412,919.00, N/A; C.008768, E-4488, CO 1, Henry Street Rehabilitation, Kuakini Highway to Queen Kaahumanu Highway, Federal -Aid Project No. STP- 1830(001), 8/25/2021, $2,412,919.00, $0.00, $2,412,919.00, 0%, Installation of additional conduits, lead in cables, loop detectors and handhole box for Traffic Signal Systems at Alahou Street and the Niumalu Marketplace intersections. Work also includes excavation, backfill and replacement of concrete curbing/sidewalk as needed for the Traffic Signal Systems installations.; C.008768, E-4488, CO 2, Henry Street Rehabilitation, Kuakini Highway to Queen Kaahumanu Highway, Federal -Aid Project No. STP - 1830(001), 8/8/2022, $2,412,919.00, -$295,131.28, $2,117,787.72, -12.23%, Closing/Balancing change order to modify the contract amounts and previously approved change order amounts to match with actual field measurements/ quantities; C.008255, E-4515, N/A, Pu`u Noho Culvert Reconstruction, FEMA -4395 -DR -HI Project #72611 PW00032, 4/20/2020, $442,000.00, N/A, $442,000.00, N/A, C.008255, E-4515, CO 1, Pu`u Noho Culvert Reconstruction, FEMA -4395 -DR -HI Project #72611 PW00032, 1/6/2021, $442,000.00, $18,723.56, $460,723.56, 4.24%, Closing change order - quantities adjusted to final field measured quantities; C.008692, E-4563, N/A, Plumeria/Lehua Street Rehabilitation, 8/17/2020, $1,070,400.00, N/A, $1,070,400.00, N/A. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.008692, E-4563, CO 1, Plumeria/Lehua Street Rehabilitation, 11/12/2020, $1,070,400.00, $76,530.00, $1,146,930.00, 7.15%, Paving of Solid Waste Transfer Station including 1) Sawcut 106 SY of existing asphalt pavement remove and dispose excavated materials, compact subgrade, place 2" thick minimum State Mix IV, ready for Overlay 252 SY, 2" minimum thick State Mix IV at trailer apron and ramp. 3) Overlay 27011 SY, 2.5 thick minimum, State Mix V at public area. Estimated 180 tons.; C.008692, E-4563, CO 2, Plumeria/Lehua Street Rehabilitation, 3/17/2023, $1,070,400.00, -$99,306.99, $1,047,623.01, -2.13%, Closing/Balancing change order to reflect actual quantities constructed in the field.; C.009746, E-4581, N/A, Hamakua Roadway and Drainage Repairs, FEMA -4395 -DR -HI PROJECT, 3/30/2022, $607,000.00, N/A, $607,000.00, N/A; C.009746, E-4581, CO 1, Hamakua Roadway and Drainage Repairs, FEMA-4395 -DR -HI PROJECT, 9/8/2022, $607,000.00, $2,488,800.00, $3,095,800.00, 410.02%, Additional funding was granted by FEMA, scope of work was expanded - placement of base course along 96,095ft wide segment of Mana Road; C.009746, E-4581, CO 2, Hamakua Roadway and Drainage Repairs, FEMA -4395 -DR -HI PROJECT, 9/28/2022, $607,000.00, $43,802.55, $3,139,602.55, 417.23%, Balancing Change Order for PW35; C.009782, E-4577R, N/A, Laupahoehoe Culvert Repairs, FEMA -4395 -DR -HI Project #76124 PW00045, $538,580.00, N/A, $538,580.00, N/A; C.009782, E-4577R, CO 1 Laupahoehoe Culvert Repairs, FEMA-4395 -DR -HI Project #76124 PW00045, 9/8/2022, $538,580.00, -$7,086.25, $531,493.75, -1.32%, This change order is to modify the contract quantities to match the actual installed and measured quantities; C.003580 and State 61312, B-4108, N/A, New Kau District Gymnasium and Shelter, 7/21/2012, $17,070,352.00, N/A, $17,070,352.00, N/A. First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.003580 and State 61312, B-4108, CO 1, New Kau District Gymnasium and Shelter, 5/20/2014, $17,070,352.00, $0.00, $17,070,352.00, 0.00%, Added contract time is justified as work had progressed to point where the grading permit was needed. Grading permit issuance was held up by State Historic Purpose Preservation Division.; C.003580 and State 61312, B-4108, CO 2, New Kau District Gymnasium and Shelter, 12/30/2014, $17,070,352.00, $6,937.00, $17,077,289.00, 0.04%, 1 Field Order # 1 R, add 43 calendar days (see Field Order attached). — $9,601.00 2 Field Order # 7, add 7 calendar days (see Field Order attached). $15,079.00 3 Change Proposal # 15 toilet partitions and lockers (no added contract time, see attached CP # 15) $1,459.00 4 Five (5) days inclement weather (August 7-11, 2014) due to Hurricane Iselle $0.00 Total $ 6,937.00; C.003580 and State 61312, B-4108, CO 3, New Kau District Gymnasium and Shelter, 7/20/2015, $17,070,352.00, $166,069.00, $17,243,358.00, 1.01%, Unanticipated changes not considered in original design. Field Orders 5 through 21 which total to $166,069.00 KEY TO CHANGES A Change because of DCAB review. B Change / delay because of Burial Treatment Plan. C Change because of in -put from user personnel. D Consultant over -sight. E Change because of new rules and or ordinances. F Allowance not utilized. C.003580 and State 61312, B-4108, CO 4, New Kau District Gymnasium and Shelter, 9/27/2016, $17,070,352.00, $229,424.00, $17,472,782.00, 2.36%, Accelerate completion of installation and finishing of maple athletic floor system in gymnasium to allow for all subsequent work in gym to he completed no later then 03 October 2016. Considerations to include additional labor, longer/ dual shifts, weekend work, additional equipment, expedite delivery of materials, etc. and reference attached construction change directive " DPR001". Not to exceed: $229,424.00 First Column: Contract # Second Column: Job # Third Column: C/O Fourth Column: Description Fifth Column: Contract or C/O Date Sixth Column: Original Contract Amount Seventh Column: Change Order Amount Eight Column: Total Amount of Contract Ninth Column: C/O % of Contract Amount Difference Tenth Column: Department Change Order Descriptions C.003580 and State 61312, B-4108, CO 5, New Kau District Gymnasium and Shelter, 9/27/2016, $17,070,352.00, $290,601.00, $17,763,383.00, 4.06%, Accelerate completion of installation and finishing of windows and glazing in gymnasium to allow for all subsequent work in gym to be completed no later than 03 October 2016. Considerations to include additional labor, longer/ dual shifts, weekend work additional equipment, expedited delivery of materials, etc. Not to exceed' $290,601.00; C.003580 and State 61312, B-4108, CO 6, New Kau District Gymnasium and Shelter, 7/3/2019, $17,070,352.00, $40,766.00, $17,804,149.00, 4.30%, Electrical Work, Miscellaneous Building work and Landscaping Changes.; C.003580 and State 61312, B-4108, CO 7, New Kau District Gymnasium and Shelter, 6/22/2020, $17,070,352.00, $16,659.00, $17,820,808.00, 4.40%, Addresses safety modifications required by HFD Fire Inspector; Recreational courts enhancements; Kitchen counter modifications for accessibility; Utility connection additional fees; and final hardware keying system implementation. Contract information compiled from contracts provided from DPW. This page intentionally left blank Tyler J. Benner County Auditor County of Hawaii Office of the County Auditor 120 Pauahi St., 309 Hilo, HI 96720 808.961.8386 www.Hawai'icounty.gov County of Hawaii Seal The Office of the County Auditor is tasked with promoting accountability, fiscal integrity, and openness in local government. Our work is intended to assist County government in its management of public resources, delivery of public services, and stewardship of public trust. Copies of this audit report can be obtained by contacting the Office of the County Auditor or visiting our website: https://www. Hawai`icounty.gov/our-county/legislative/office-of-the-county-auditor/audit-reports