Audit Report
Received by Audit
Committee
Audit Report
Received by City
Council
Moss Adams Observations Moss Adams Recommendations Did the City Agree?
Status Completion Date/
Estimated Completion Date
The City primarily relies on the Annual CIP Budget
document to guide yearly operations but has not
yet developed a long‐range CIP plan.
A. Develop long‐range CIP plan to strategically guide capital improvement investments.
B. Increase the standardization and transparency of the CIP project prioritization process.
Yes Completed Multi ‐year forecasts for the CIP plan
are proposed annually. Annually,
the prioritization of each project is
noted, using standardized
categories. (ongoing item)
The CIP financial forecasting process is short‐term
and prone to yearly variability. Long‐term planning
and stability in the program are hindered by
fluctuations in annual budget allocation and City
priorities.
A. Implement a multi‐year financial forecast for CIP projects to analyze CIP and budget implications for future operating years.
B. Create a citywide grant strategy to fully leverage grant funding opportunities.
Yes Completed Multi ‐year forecasts for the CIP plan
are proposed annually.
Grant administration and
management staffing is under
consideration. (ongoing item)
A Facility Condition and Use Efficiency Assessment
was completed in December 2018 and identified
more than $78 million dollars of required
maintenance. However, this assessment is not
meeting current needs and is out of date.
Continue efforts to commission a new facility conditions assessment.
Yes Completed The Assessment report was
updated. (12/2/2022)
The City’s CIP team is sufficiently staffed to meet
the needs of its current workload. However, the
team is not staffed to provide backup for key roles
and relies heavily on select individuals for essential
institutional knowledge.
Consider the following staffing changes:
A. Pursue retaining the two limited‐term project managers as full‐time City employees.
B. Immediately hire support for the Public Works senior management analyst.
C. Establish a senior project manager position.
D. Hire a grant management position to support City operations.
Yes In progress Senior staff was added to CIP. Other
positions are being considered.
However, there have been
recruitment issues in finding
candidates with the necessary
skillsets.
The CIP team has yet to develop updated and
comprehensive policies and procedures, hindering
the team’s ability to execute operational activities
quickly and consistently.
Inventory current policies and procedures and create a
prioritized schedule for policy and procedure development.
Yes Ongoing Policies are under review.
The CIP Division has strong expertise in managing
procurements and contracts. However, as a result
of the City’s decentralized procurement model, the
CIP team is experiencing similar challenges within
their purchasing processes as other departments
across the City.
Maintain strong collaboration with the City’s Finance
department to remain up to date on procurement changes
resulting from the 2022 Procurement Operational Review.
Yes Completed The City created the Purchasing
Manager position in 2023.
Purchasing Manager meets with CIP
team monthly and on an as‐needed
basis.
The CIP Division’s systems are insufficient to meet
the team’s need for comprehensive project and
budget management.
Continue current efforts to develop a comprehensive CIP Management solution and clarify expectations for use of the current systems until the new solution is implemented.
Yes Ongoing The CIP system is in use and
continually updated. (ongoing item)
While the CIP Division uses a variety of tools to
report project progress, staff note that there are
barriers to effectively communicating program
needs and trade‐offs to City leadership.
A. Establish an annual CIP report detailing project progress, prior year expenditures, and CIP accomplishments to effectively communicate opportunities and challenges to stakeholders, including City leaders, internal staff, and the public.
B. Correct the data accuracy issues in the community‐facing dashboard to ensure public information is always current and accurate.
Yes Ongoing Quarterly reports are included as an
attachment to the City's Q1, Mid‐
Year, and Q3 financial reports.
Annual reports have been included
as part of the CIP study session item.
(ongoing item)
2022 Capital Program Effectiveness Study
As of 7/19/2022 Update as of 6/2024
7/19/20225/23/2022