Cultural Arts Council 9-2011MI'AMIBEACH
BUDGET AND PERFORMANCE IMPROVEMENT
Internal Audit Division INTERNAL AUDIT REPORT
TO:
VIA:
FROM:
DATE:
Jorge M. Gonzalez, City Manager ~
Kathie G. Brooks, Budget and Ptrfo ma~ce Improvement Directorf'Y
James J. Sutter, Internal Auditor .~
" Apri113, 2012
AUDIT:
PERIOD:
Miami Beach Cultural Arts Council Audit
October 1, 2010 to September 30, 2011
This regularly scheduled audit of the Miami Beach Cultural Arts Council awarded and issued
grants during the 2010/11 fiscal year by the Cultural Affairs Division was performed in
compliance with the annual audit requirements specified by City Code Section 2 -64.
INTRODUCTION
The City Commission passed City Ordinance No. 97-3075 on March 5, 1997 thereby creating
the Miami Beach Cultural Arts Council (CAC) to develop, coordinate, and promote the
performing and visual arts in Miami Beach for the enjoyment, education, cultural enrichment,
and benefit of both residents and visitors. Since that time, the City has awarded more than
$7,865,000 in cultural art grants, supporting thousands of performances, exhibits and other
cultural activities in Miami Beach.
On June 3, 1998, the City Commission approved the Miami Beach Cultural Arts Council Master
Plan through Resolution No. 98-22760. The Master Plan process began in October of 1997 and
was the result of a series of public town meetings held in cultural venues throughout Miami
Beach. The Master Plan included the program areas of Cultural Grants Program, Joint
Marketing, Cultural Facilities, Advocacy and Planning, and Revenue Development; each with
individual objectives.
In fiscal year 2004/05, the City Commission authorized expanding the allocation of the 50% of
the 1% resort tax previously equally distributed to North Beach, Middle Beach and South Beach,
to include funding for the arts. This funding is distributed in the year after it is collected as this
commitment provided a new permanent funding source that sustains cultural programming long
term. As a result, the 1% resort tax revenues collected in FY 2009/10 totaling $1,123,018.80
were appropriated to each of North Beach, Middle Beach, South Beach and the Arts in the
2010/11 fiscal year.
In an effort to address the needs of the arts community, City staff in conjunction with the CAC
Board annually reviews each of the grants programs (currently Cultural Anchors; Cultural
Presenters; Cultural Heritage; Artistic Disciplines -Dance, Music, Theater and Film; and Cultural
Tourism) to determine the type of programs which will benefit the community. A summary of
each grant program follows:
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Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April 13, 2012
• Cultural Anchors provide grants to the major preeminent arts institutions physically
based in Miami Beach, whose primary mission is year round artistic and cultural
programming that contributes significantly to the City's cultural life. Organizations must
have minimum organizational budget levels of $750,000 and the monies received may
be used towards operational expenses in association with the annual cultural
programming described in the application.
• Cultural Presenters provide grants to organizations whose primary mission is to produce
and present cultural and artistic productions.
• Cultural Heritage provides project specific grants for arts programming to not-for-profit
501 c(3) Miami Beach based institutions devoted to promoting and protecting the diverse
heritage, traditions and culture of Miami Beach. Grants may be used for presentation of
visual and performing arts, arts programs and workshops, and other projects which
emphasize the artistic experience and are accessible to a broad audience.
• Artistic Disciplines funding is limited to arts and cultural organizations whose primary
mission is to create and present work in one of the following artistic disciplines; Dance,
Music, Theater, Film and Visual Arts. Proposed projects should be for work that is new
or has never before been presented in Miami Beach. Selections are based on the
organizations demonstrated artistic talent and potential and the vision for the proposed
project, in relation to their overall artistic goals.
• Cultural Tourism are grant funds jointly provided by the CAC and Miami Beach Visitor
and Convention Authority (VCA) to support major cultural arts performances, festivals,
and events which attract a significant number of tourists to the City. Both the VCA and
the CAC gave $30,000 each to fund this program during the 2010/11 fiscal year.
Suggestions and ideas are received from grantees, grants' panelists, members of the CAC and
other granting organizations through orientation meetings held at the beginning of each grant
period, consultations with grantees, public application and proposal reviews, public meetings
held at the end of the review cycle, the Grants Task Force, and through staff, so that the
programs can continually be improved. Program application periods and relevant deadlines are
announced in January via press releases, electronic mail, on its website and in area
newspapers. Program guidelines, applications and instructions are created in Microsoft Word
format and made available on the website in both English and Spanish.
To be eligible to apply, organizations must be non-profit 501 c(3) cultural organizations and
cultural departments within an institution of higher learning (college or university) with tax-
exempt status under subsections of 501 c(3) wishing to present or produce cultural and artistic
events in the City of Miami Beach. Furthermore, any applying organization that satisfies one of
the following criteria is not entitled to receive funding:
• applied through a fiscal agent
• received prior CAC grant funding and did not comply with the Grant Agreement and/or
other requirements
• did not include the City of Miami Beach logo and required credit line in all publications
related to the grant
• received funding from the VCA during the same fiscal year.
Page 2 of 11
Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April 13, 2012
A total of $1,025,000 was requested in grant monies by fifty-two organizations for the 2010/11
fiscal year. Each grant applicant must follow an extensive multi-level public review process
which includes a general orientation for all applicants and required consultations with CAC staff
to determine eligibility and appropriate programs. Applicants must meet all application
requirements, including deadlines, or be disqualified.
Applications were scored by the CAC at a series of publicly noticed panel meetings using
evaluation forms based on criteria listed in the application, then averaged dropping the highest
and lowest scores. An application must have scored a minimum average of 80% with a
maximum possible score of 100 points, to be eligible to receive funding.
Fifty-two organizations exceeded or met the designated minimum score required for funding.
As a result, the City Commission, through the passage of Resolution No. 2010-27517, awarded
grants totaling $627,676.04 to these eligible organizations for the 2010/11 fiscal year. The
largest award of $24,101.70 was given to the New World Symphony, while the lowest amount of
$5,671.80 was given to Community Arts and Culture. All of these authorized grant recipients
receive half their funding upon submittal and approval of the required documents with the
remaining half upon completion from the City (excluding the "Byron Bonus").
The CAC adopted the $2,000 "Byron Bonus" to be given to grant recipients utilizing the Byron
Carlyle Theatre as an incentive for programming in North Beach during the 2010/11 fiscal year.
These monies are meant to cover the theatre's rental fee and related production costs for the
purpose of increasing the amount of cultural activities in Miami Beach's North Beach
community. They are included in the $627,676.04 aforementioned awarded grant amounts but
they are fully payable to the grantee in their second annual payment only upon completion of
the designated events. Fourteen applicant groups initially qualified for the "Byron Bonus" in the
2010/11 fiscal year but only eight (Tigertail Productions, Florida Dance Association, etc.) have
actually satisfied the requirements to date.
Resolution No. 2010-27517 also included four programs (15th Brazilian Film Festival of Miami,
XVI International Ballet Festival of Miami, 13th Annual Miami Gay & Lesbian Film Festival in
Miami Beach and VI Sicilian Film Festival) whereby the CAC partnered with the Miami Beach
Visitor and Convention Authority or VCA for Cultural Tourism grants that support cultural events
with documented tourism benefits. The City's agreed upon payment of $30,000 was made to
the VCA through check number 2880 dated 11/02/10. These four authorized grant recipients
receive all their funding from the VCA upon submittal and approval of the required documents
after the project's completion.
The CAC budget did not include a contribution towards the City's Cultural Endowment for the
2010/11 fiscal year due to budget constraints. Yet, the endowment's 09/30/11 balance held in a
restricted cash account increased by $18,974.68 to $1,567,438.64 from the prior fiscal years
ending balance of $1 ,548,463.96 due to the interest earned on the invested monies.
Under Resolution No. 99-23228, the City Commission approved the appropriation of $220,000
from the CAC budget to provide matching funds in the form of a non-interest bearing loan to
fund a portion of the Colony Theatre Improvements. Since the City was able to obtain the
maximum grant award from the State's Cultural Arts Facilities Grant Program, the loan was
reduced to $165,000. The City will repay the loan to the Cultural Arts Council from the 70%
Page 3 of 11
Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April 13, 2012
recapture of the Colony Theatre Cafe revenues.
As of September 2011, the total amount in the Colony Theater Trust account was reduced from
$143,140 to $75,740 as $67,400 was transferred in January 2011 by the City to fund the
purchase of new sound/audio equipment in accordance with the 2010/11 approved capital
budget. The remaining monies will remain in the trust account until there is another approved
appropriation.
OVERALL OPINION
The Cultural Arts Council has properly followed the guidelines established by the Miami Beach
City Commission as to their purpose in the City. It has established a master plan for the arts,
and developed and established criteria and guidelines for review and funding for qualified not-
for-profit organizations. The active Cultural Arts Council is comprised of eleven Miami Beach
residents who routinely meet once a month to plan the organizations' future. Program files were
well organized for each tested vendor. Documentation was present confirming that funded
programs were properly staged and that written final reports were received before grant
payments were authorized for reimbursement. Finally, grantee payments were made timely and
were recorded correctly in the City's Financial System.
However, the following findings were identified which are in need of corrective action:
• The Patrons of Exceptional Artists received $450 more in grant monies than authorized
by the City Commission.
• Three sampled grantees that submitted either incomplete or late documentation (IRS tax
exempt letters, IRS form 990s, certified financial statements, cancelled checks and final
reports) still received the full second City grant payment.
• Inaccuracies were noted in the number of grants awarded and the number of grants
issued performance measures reported in the City's Environmental Scan and
performance management software.
PURPOSE
To determine whether the Cultural Arts Council complied with tested requirements set forth by
the City Commission during the 2010/11 fiscal year, which includes the timely distribution of
approved grant funds in the correct amounts to qualified eligible not-for-profit organizations;
properly reported grant payments in the City's Financial System; and accurately reported data in
the City's Environmental Scan and performance management software.
SCOPE
1. Confirm that the Cultural Arts Council has developed, established and adhered to criteria
and guidelines for review and funding of qualified not-for-profit arts organizations.
2. Confirm that the Cultural Arts Council consists of eleven Miami Beach residents, who are
appointed for three-year terms and no more than six consecutive years.
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Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April13, 2012
3. Confirm that Cultural Arts Council meetings are held once a month (excluding August)
and that one public hearing before the City Commission is held annually.
4. Confirm that grant payments were correctly recorded in the City's Financial System.
5. Select a sample of grants awarded, ensuring that all grant categories are represented,
and confirm that funds paid for grants were for approved programs, meeting the criteria
set forth by the Cultural Arts Council.
6. Confirm that selected departmental measurement data reported in the City's
Environmental Scan and performance management software are accurately calculated
and properly supported by source documentation.
FINDINGS, RECOMMENDATIONS AND MANAGEMENT RESPONSES
1. Finding -One Grantee, Patrons of Exceptional Artists, Received $450 More in Grant
Payments than Approved by the City Commission
Fifty-two organizations were awarded grant monies totaling $627,676.04 for the 2010/11
fiscal year by the City Commission's ratification of Resolution No. 2010-27517. These
authorized grant recipients were to receive half their funding upon submittal and
approval of the required documents with the remaining half upon completion (excluding
the $2,000 "Byron Bonus" which is included only in the second grant payment). The
Grants and Operations Administrator approves the submitted documentation for
sufficiency before a Request for Direct Payment is prepared authorizing the City's
Finance Department to issue a check to the grantee.
The Grants and Operations Administrator maintains an Excel spreadsheet to record all
Cultural Arts Council or CAC grant payments. Among other information, it lists the grant
program, the amounts awarded, the date the checks are requested and the amount of
the two payments. Internal Audit compared this spreadsheet's data with the actual
payments recorded in the City's Financial System general ledger account number 140-
6080-000349 for all fifty-two grantees and found that the Patrons of Exceptional Artists
received $450 more than the $12,558 approved by the City Commission as shown
below:
Check Number
2878
3027
Total
Check Date
10/28/10
08/30/11
Amount
$ 6,729
$ 6,279
$13,008
This overstated first payment of $6,729 was incorrectly listed on the aforementioned
Excel spreadsheet as $6,279. The Grants and Operations Administrator subsequently
notified the grantee of the mistake and informed them that their second 2011/12 fiscal
year grant payment will be reduced by $450.
Recommendation(s):
The Grants and Operations Administrator's maintained Excel spreadsheet should
accurately reflect each grant payment made to eligible organizations. In addition,
someone other than the Grants and Operations Administrator, who is independent of the
reviewing and approving process, should reconcile this Excel spreadsheet with the
Page 5 of 11
Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April13, 2012
payments recorded in the City's Financial System and investigate any differences.
Finally, the Patrons of Exceptional Artists next grant payment should be reduced by
$450.
Management's Response:
Management understands that a clerical error was made and agrees with the
recommendation above.
2. Finding -Submitted Supporting Documentation Does Not Fully Satisfy Tested Grant
Requirements
Prior to receiving any monies, a grant agreement must be completed and signed by both
the City and the participating 501 (c)3 entity. This standard document requires the
submittal of a final report within 45 days of the project's completion date; proof of the
City of Miami Beach logo and credit line must be included in all project publications and
advertisements; proof of performances such as programs, brochures and flyers; etc.
The Grants and Operations Administrator maintains separate grantee files of all
submitted documentation which must be approved for sufficiency before a Request for
Direct Payment is prepared authorizing the City's Finance Department to issue a check
to the grantee.
Ten of these fifty-two grantees' files or 19.23% totaling $123,135.95 or 19.62% of the
$627,676.04 in awarded grants were randomly selected for review with at least one
nonprofit organization chosen from each of the designated programs (Cultural Anchors,
Cultural Presenters, etc.). In doing so, the following deficiencies were noted:
\
a. The Wolfsonian -FlU's file contain an Internal Revenue Service letter dated
05/06/04 which is well after the 01/01/08 Miami Beach Cultural Arts Council's or
CAC's desired date. Internal Audit's further review of the State of Florida
Division of Corporation's website properly found that all ten sampled grantees
were currently active Florida nonprofit corporations.
b. The CAC requires each grantee to submit either their most recent completed
Internal Revenue Service form 990 or certified financial statements. All ten
tested grantees complied except for the Wolfsonian -FlU as no financial
documentation was found upon review of their provided files.
c. Grantees are required to categorize all receipts, invoices and cancelled checks
(front and back copies), etc. according to the approved grant budget. However,
the Wolfsonian -FlU substituted a screen print from their financial system in
place of cancelled checks which does not provide the same level of assurance
that the listed amounts were actually paid.
d. Section 8 of the signed grant agreement requires the grantee to include the City
of Miami Beach logo and the following credit line in all publications related to this
grant: City of Miami Beach, Cultural Affairs Program, Cultural Arts Council.
Failure to do so may preclude future grant funding from the City. Yet, review of
The Playground Theatre's provided brochures found that they only included the
credit line but not the City logo.
Page 6 of 11
Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April 13, 2012
e. The signed grant agreements require grantees to postmark or deliver their final
report no later than 45 days after the project end to receive the second half of
their grant award. Many grantees' programs have a September 30th completion
date which means that their final report's due date is November 15th.
Unlike the Cultural Grants and Operations Administrator which time/date stamps
the grantees' final reports upon submittal, the Miami Beach Visitor and
Convention Authority or VCA manually records the date received. A comparison
of the final reports" due dates with the listed received dates found that three
sampled grantees had submitted these documents late or after the due date
ranging from a low of 42 days (13th Annual Miami Gay & Lesbian Film Festival) to
a high of 163 days (Clarita Filgueiras-Flamenco Puro, Inc.).
Subsequent inquiries with Cultural Affairs Division staff found that they
continually spend time reminding the grantees that deadlines have passed and
work with them to help ensure that they receive full funding, whenever possible.
Despite more severe warnings in the 201 0/11 fiscal year of the need to comply
with listed deadlines, Internal Audit's random sample had one more grantee
submitting late than in last year's similar audit.
Recommendation(s):
The Cultural Affairs Division should more closely scrutinize the documents received and
compare them to the maintained checklist to help ensure that all required items are
received and are complete. The grantee's second payment should be withheld until any
items required in the signed agreement deemed missing (financial statements, cancelled
checks, etc.) are subsequently received. If the grantees don't fully comply by the
previously agreed upon due dates, then their funding should be reduced accordingly in
accordance with provisions added to future grant agreements.
The implementation and enforcement of these practices should result in better grantees'
compliance thereby giving Cultural Affairs Division staff additional time to focus on more
important duties and helping ensure that most, if not all, grant monies are disbursed in
the fiscal year appropriated/awarded by the City Commission.
Finally, future grant applications should contain similar wording to the Internal Revenue
Service 501 (c)3 tax exempt status letter requiring the submittal of Internal Revenue
Service form 990 or certified financial statements from within the past two years.
Management's Response:
a. Wolfson ian-FlU is part of the larger FlU "family" and therefore does not have its own
501 (c)(3) letter. The letter obtained is the only document FlU Administration stated
could be provided. Cultural Affairs Program staff also reviewed the State of Florida
Division of Corporations website to confirm their not-for-profit status and will insist on
an updated version for the coming Fiscal Year.
b. Staff acknowledges the oversight with regard to Wolfsonian-FIU. Staff will include
language in future Grant Guidelines specifying that the request for IRS 990s be
Page 7 of 11
Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April 13, 2012
dated within the last two years and will work to ensure that all organizations are
compliant.
c. As in prior years and due to the nature of the grant program (Cultural Anchors)
Wolfsonian-FIU may use their grant funding for general operating expenses. Also as
in previous years, they spend grant funds on the hiring of security guards and in
doing so, submit the spreadsheet listing payments made. Cultural Affairs Program
staff has deemed this documentation sufficient in the past, but going forward will
insist on receiving cancelled checks and/or bank statements providing 3rd party proof
of their transactions.
d. Staff noted and informed The PlayGround Theater of the error.
e. Cultural Affairs Program Staff remains committed to the task of providing cultural
programming to the residents and visitors of Miami Beach. In doing so, extra effort
on the part of the Grants and Operations Administrator is sometimes necessary in
order to secure all of the documents to complete the final report.
3. Finding -Review of Departmental Measures
The Cultural Affairs Division measures both the number and amounts of grants awarded
by the City Commission, as well as the actual number of grants issued (output
measures). These numbers may differ as the number of grants issued is usually not
available until the end of the fiscal year since grantees may withdraw or be denied
funding due to not fulfilling all the grant requirements.
These tested departmental measures are reported in either the City's Environmental
Scan and/or the performance management software. We reviewed the basis for each
measure and compared the reported amounts to the actual supporting documentation.
The following figures were reported for the two tested measures reported annually in the
City's Environmental Scan last updated on 05/19/11:
A comparison of the figures reported above in the Environmental Scan with those
similarly reported in the City's performance measurement found the following:
• The number of grants awarded measure reported in the City's performance
measurement software is correct but the Environmental Scan contained the
three listed incorrect entries for the 2003/04, 2005/06 and 2006/07 fiscal years.
• The grants awarded amounts measure reported in the City's Environmental
Page 8 of 11
Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April13, 2012
Scan and performance measurement software were correct.
• The 2010/11 figures omitted in the Environmental Scan were accurately reported
in the City's performance measurement software.
Meanwhile, results from the audit of the amount of cultural grants issued (paid out), as
reported solely in the performance management software were as follows:
# of grants Issued
2003/04 47 51 -4
2004/05 46 46 0
2005/06 46 46 0
2006/07 49 49 0
2007/08 36 36 0
2008/09 43 43 0
2009/10 54 54 0
2010/11 52 51 -1
After completing our review of the above measures for the specified fiscal years, we
determined the following assessment categories suitable as defined in Exhibit 1 attached
at the end of this audit report:
Environmental Scan
Environmental Scan
Performance Management
Software
Performance Management
Software
Performance Management
Software
Recommendation(s):
#of grants Awarded Certified with Qualifications
Grant Award Amounts Certified
#of grants Awarded Certified
Grant Award Amounts Certified
# of grants Issued Certified with Qualifications
The identified incorrect or missing figures for the measures reviewed above and reported
in the City's Environmental Scan and/or performance measurement software should be
corrected and included in the next scheduled publication. In addition, designated City
employee(s) should be assigned the responsibility to ensure that the dually reported
figures in the Environmental Scan, performance measurement software and/or the
adopted budget book are identical and correct going forward.
Management's Response:
Staff has reviewed these figures several times over and has made changes to the
various systems software in hopes of clearing up any discrepancies. Additionally, staff
was asked to and met with Audit specifically to review the years in question and
provided documentation including spreadsheets and Commission Resolutions to
substantiate the data on record. Audit and TCD Staff agreed that this documentation
resolved any outstanding issues with regard to "differences" in the fiscal years in
question.
Page 9 of 11
Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April13, 2012
It should be noted that many attempts have been made to accurately enter data. That
the documents used to measure this data continue to report inaccuracies should not
reflect negatively upon staff that made efforts in good faith to correct all entries.
EXIT CONFERENCE
An exit conference was held on April 1 0, 2012 and the participants included Max Sklar (Cultural
Arts and Tourism Development Director), Gary Farmer (Cultural Affairs Program Manager),
Mary Heaton (Grants & Operations Administrator), James Sutter (Internal Auditor), and Mark
Coolidge (Senior Auditor). All present were in agreement with the findings and
recommendations discussed and management responses were submitted shortly thereafter for
inclusion in this report.
JJS:MC:mc
Audit performed by Senior Auditor Mark Coolidge
F:\OBPI\$AUD\INTERNAL AUDIT FILES\DOC11-12\REPORTS-FINAL\CAC 2011.docx
cc Hilda Fernandez, Assistant City Manager
Patricia Walker, Chief Financial Officer
Max Sklar, Cultural Arts and Tourism Development Director
Gary Farmer, Cultural Affairs Program Manager
Page 10 of 11
Internal Audit Report
Miami Beach Cultural Arts Council Audit
For the Fiscal Year Ending September 30, 2011
April 13, 2012
EXHIBIT: 1 -Assessment Categories for Performance Measures Verification
~::;·~w; ·· Asse:ssm·Eu'lt~at~odti'ih;,:::· I,,,::·;: ,:,,LHr ': :~. ·· r >r:: ·criteria }' ;:;~:~;: ''[:,• . ' ·!\: ' .•• ) ·.!'', .
If reported performance is 100% accurate and if it appears that
Certified controls are in place to ensure accuracy for collecting and
reporting performance data. Measurement data is supported by
source documents.
This category is assigned under either one of two conditions:
1. Reported performance is within +/-3%, but the controls over
data collection and reporting are not adequate to ensure
Certified with Qualifications continued accuracy.
2. The department's calculation of actual performance deviates
from the measure definition, but was still within an
acceptable range.
Documentation is unavailable or incomplete and controls are not
Factors Prevented Certification adequate to ensure accuracy. This category is also assigned
when there is a deviation from the measure definition and the
reviewer cannot determine the correct measure result.
Actual performance is not within 3% of reported performance, or
Inaccurate there is a greater than 5% error in the sample of documents
tested.
EXHIBIT: 2 -Additional References for Performance Management Software's
Description of Measure
1) Measure Name:
2) Measure Type:
3) Measure Description:
4) Measure Frequency:
5) Data Sources:
6) Calculation Methodology:
Should list the name of the measure for which data is being
collected and reported.
Should recognize whether the measure is an "Input", "Output", or
"Outcome" measure. One must consider whether results are
measured through input (Ex: Customer surveys), output (Ex:
Number of contracts completed without change orders), or
outcome (Ex: % of projects substantially completed or in
beneficial use within 120 days).
Should describe the measure. Some measures are self
explanatory and some may not; however, a description should
always be included (Ex: The measure considers the % of
change in the value of the change orders for a specific category
divided by the original project cost).
Describes how often performance data is reported (Ex:
Quarterly).
Should list sources used to collect performance data (Ex:
System Software Names, Report Names, Schedules, etc.)
Should explain how data reported was calculated (Ex: change
orders for that quarter divided by the original total projects costs,
projects substantially completed or in beneficial use within 120
days of the contract milestone date divided by the total number
of projects completed during the same quarter).
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