Follow-up to OIG’s Audit of the City’s Capital Improvement Program Development and Evaluation

Executive Summary

The purpose of the 2020 audit was to determine whether the City develops and evaluates its CIP, a five-year plan for infrastructure spending, in accordance with leading practices outlined in the United States Government Accountability Office’s (GAO) Executive Guide: Leading Practices in Capital Decision-Making. The audit found that the City’s CIP development and evaluation process largely followed leading practices for development but did not consistently evaluate goal achievement using performance measures or incorporate lessons learned from completed projects into future capital decision-making.

Based on the results of the 2020 audit, OIG recommended that OBM define, standardize, and document Citywide processes aligning with GAO leading practices, thereby providing a strong framework for capital decision-making independent of external funders’ requirements.