Job Order Contracting Audit – Tampa 2024

By peter.cholakis@verizon.netPurchasing Job Order Contracting Audit 2024

The Internal Audit Department released its Purchasing Department – Job Order Contracting, Audit 24-12

The City of Tampa (City) established a Job Order Contracting program to facilitate the repair and rehabilitation of City facilities and infrastructure. The report in its entirety can viewed on TampaGov.net .

“The following steps were performed to determine the accuracy and relevance of the metrics
reported:
1. Identified the Gordian System as the source for the JOC metrics being reported.
2. Traced reported metrics to supporting documentation. “*

“AUDIT CONCLUSIONS
Based upon the test work performed and the audit findings noted below, we conclude that:
1. The system of internal controls related to the JOC program needs to be improved.
2. The administration of the JOC program needs to be improved.
3. The JOC program complied with the protocols for managing scope changes.
4. Performance metrics are relevant but not accurate.”*

Job Order Contracting Audit

* Source: PURCHASING DEPARTMENT JOB ORDER CONTRACTING AUDIT 24-12, City of Tampa, Internal Audit Department

 

When will State, County, and Local Governments learn?

Robust, service oriented Job Order Contracting Solutions – https://4bt.us/job-order-contracting-services-and-tools/

“There is currently no formal standard operating procedures (SOP) manual that documents the daily activities of the JOC program.”*
“The Performance Dashboard on Tampa.Gov erroneously reports dollars awarded as dollars spent for women/minority owned business enterprises (W/MBE) and small local business enterprises (SLBE) as metrics for the Job Order Contracting (JOC) program under the Purchasing Department.”*
“A review of the JOC program processes showed there is lack of segregation of duties in the administration of the program. We found that key tasks, responsibilities, and incompatible duties were being performed by an individual employee. For example, the employee has sole discretion in selecting contractors, obtaining documentation, completing job order reviews, scheduling final walk-throughs, verifying inspections, and overseeing final project activities.”*
“We found that contractors’ performance evaluations were not conducted during or at the close of every project. For example, we judgmentally selected three
Prime Contractors with JOC activities during the audit period to verify whether performance evaluations are being conducted. The results showed no performance evaluations are being
conducted for Prime Contractors.”*