Facilities Management Division Capital Programming and Planning
Rob McGowan, Susan Baugh, Elizabeth Dubois, Cedar River Group, LLC, RL Collier, LLC

The audit responds to a 2007 council budget proviso to evaluate FMD's adherence to best practices in capital programming and planning. The audit also reviewed the county's broader policymaking framework and oversight practices for capital programming and planning. Presented February 12, 2008.

Report in pdf Format (1003 KB)           Report Summary (42 KB)

Follow-up Review: Facilities Management Fund (2003)
Nancy McDaniel, Bert Golla

The follow-up determined the implementation of recommendations for revising the rate models and complying with applicable accounting standards for internal service funds. 

Management Letter (89 KB)

Facilities Management Fund (2002)
Harriet Richardson, Mac Fletcher, Nancy McDaniel, Jan Lee

This financial related audit reviewed the Facilities Management Fund to determine if it met the goals of increased accountability and visibility of costs for landlord services provided to county agencies.  The audit focused on the rate models that established charges for those services and the assumptions used to set the target fund balance.  Presented May 29, 2002.

Report Summary Report in PDF Format (215KB)  Report Appendices (306KB)

Limited Review of the County's Capital Planning and Leasing Process (2001)
Harriet Richardson

Reviewed the financial and management practices of the Capital Planning and Development Division to determine reasons that capital facility planning and facility leasing levels have been inconsistent with original scope, schedule, and budget assumptions over the past four years.  Released November 13, 2001.

Management Letter in PDF Format (14KB)

Airport Accounting Practices (1999)
Makoto (Mac) Fletcher

The study reviewed the Airport’s current accounting practices to ensure that they meet established standards and procedures and that accounting practices allow for an accurate assessment of financial transactions and condition of the Airport Fund.  Issued November 15, 1999.

Management Letter in PDF Format (309KB)

Real Property Acquisition Practices (1996)
Bert Golla