OIG Annual Report 2022
OFFICE OF THE INSPECTOR GENERAL
Annual Report 2022
“Sunlight is said to be the best of disinfectants; electric light the most efficient
policeman.”
Justice Louis D. Brandeis
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TO THE MIAMI BEACH CITY COMMISSION AND RESIDENTS OF
THE CITY OF MIAMI BEACH:
It has been an honor for me to serve as the first Inspector General
of the City of Miami Beach for the past three years. The Office of
the Inspector General was created following a voter referendum
in 2018, which established the office as an independent body to
oversee City affairs, and to conduct audits, investigations,
contract oversight, and other reviews of the City’s operations
and expenditures. Our mission is to detect as well as prevent
fraud, waste, abuse, and inefficiency in City government.
Miami Beach has established itself as a leader in promoting
strong ethical standards in City government. The creation of the
OIG has been a further step in that direction, which we hope will
establish a model that other communities will look to as an
example of good government.
Miami Beach is an exciting and dynamic city which often
confronts special challenges that are not common to other cities
of its size. Among those challenges is the need to protect itself
against rising seas and flooding in our island community. The OIG
has conducted lengthy reviews of some of the resiliency projects
to date on Palm and Hibiscus islands, West Avenue, and Indian
Creek. The latter two are summarized in this annual report.
Having learned lessons from the problems experienced on these
projects, we have worked with the City Administration to create
a policy for the management of major construction projects,
which should serve to avoid similar issues in the future.
We are here to serve the public and are always accessible. More
than anything, we depend on getting information from residents,
local businesspeople, and City employees who may have
information about activities that need attention and oversight.
Our website, www.mbinspectorgeneral.com, our hotline, 786-
897-1111, as well as our regular office number, 305-673-7020, may
be used to communicate with us, even anonymously if that is
preferred. We are located on the 6th Floor of Historic City Hall at
1130 Washington Avenue, and we welcome the public to visit our
office to discuss issues of concern.
Sincerely,
Joseph M. Centorino
Inspector General
City of Miami Beach
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LEGISLATIVE INITIATIVES
• Management Policy for Internal Controls on Major Construction Projects
Based on findings and recommendations included in OIG Report No. 20-07,
Management of the Palm & Hibiscus Neighborhood Improvement Project, the OIG
worked in collaboration with the City Administration to develop a comprehensive
management policy for major City construction projects with a value of $5 Million or
greater. This resulted in the Commission’s approval during 2022 of a City Ordinance
directing that such a policy be created and maintained together with passage of a
Commission Resolution approving the policy.
The policy provides for procedures and Internal controls for managing projects from
procurement through completion and codifies best practices in construction
management. It addresses project delivery methods, emergency procurements,
contract modifications, and change orders, with an eye toward stronger
management, compliance with applicable laws and regulations, and reduction of
financial risks. The Management Policy is included in this report in Appendix I.
• Amendment to Debarment Ordinance
Upon the recommendation of the OIG, the Commission adopted an ordinance
amending the City’s current procedures for debarment of City contractors, that may
be used to protect the City against contractors that commit fraud or other serious
misconduct. The Amendment authorizes the City Manager to transmit a request for
debarment or suspension of a contractor to the OIG for investigation and to prepare
a report for consideration by the Mayor and City Commission.
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OUTREACH AND EDUCATION
The Inspector General participates in all regular orientation programs for new City of Miami
Beach employees, acquainting them with resources and services that the OIG provides and
encouraging their own involvement in oversight activity. He also responds to any request to
speak to resident or business groups about the OIG's role in the community.
In October of this year, the Inspector General was honored to speak at the Annual Training
Conference of the Association of Inspectors General (AIG) In Washington D.C. The office
maintains membership in both the national organization and the Florida Chapter of AIG, and
participates in training activities of the Florida Chapter, one of the largest and most active
of all the state chapters. All senior staff, Internal Auditors, Sanitation Tax Auditor, and
Investigators have received AIG certification in their respective disciplines.
The Inspector General and Chief Auditor Mark Coolidge recently joined the Florida Chief
Audit Executive Roundtable, a statewide consortium of local auditors from around the state,
who meet periodically to share and discuss relevant developments, trends, techniques, and
programs in the audit field. Mr. Coolidge was selected by the Association of Internal Auditors
to conduct a peer review of the City of Atlanta audit agency, which was completed in July
2022.
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INTERNAL AUDIT REPORTS
Chief Auditor
Mark Coolidge
and
Deputy Chief
Norman Blaiotta
Internal Auditors
Tomas Valdes
and
Jessica Romero
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Internal Audits include analysis and testing of City operations and expenditures,
contractor performance, as well as compliance with contractual and legal
requirements on City projects and programs. They are used to promote efficiency and
accountability and are a major function for OIGs. Chief Auditor Mark Coolidge serves
as the liaison to the City's Audit Committee, which provides, among other functions,
advice and input on planned and completed audits.
• State Beachfront Management Agreement #3595 (Financial and
Operational Reports) for the 2019/20 Fiscal Year
State Beachfront Management Agreement No. 3595 requires the City of Miami
Beach to remit to the State 25% of monies collected from private concessionaires
for the use of State beachfront property (“sand tax”). The OIG annually completes
two separate related reports: (1) a Financial report informing the State of the
accuracy of the City’s quarterly sand tax payments; (2) an Operational report that
reviews City procedures and internal controls and the accuracy of transactions
occurring on State-owned property.
Based upon an examination of City records for the period of October 1, 2019,
through September 30, 2020, the OIG found underpayments and overpayments
of sand taxes owed to the State, resulting in a net $18,605.94 underpayment. One
cause of this was not updating the EnerGov system by the required Consumer
Price Index adjustment at the beginning of the fiscal year. City staff incorrectly
processed the Boucher Brothers Inc. Minimum Guarantee payment, which led to
a $14,853.13 underpayment to the State. Also, the City's documentation related
to sand tax was not sufficiently reconciled with the entries made in the City's Munis
system, which contributed to the inaccurate payments.
• Compliance with Selected BDO Audit Recommendations
Audit Unit staff annually reviews the Finance Department's compliance with
recommendations from the BDO USA, LLP audit conducted as a result of a $3.6
million fraud involving the City's Treasury Department and Automatic Clearing
House disbursements during the fall of 2016. The review focused on compliance
with recommendations numbered 27, 34, 44, 52, and 53 in that audit.
The following deficiencies were found:
• Eight individual transactions of more than $100,000 (total $2,674,846.61) were
not dually approved, i.e., by two department employees (#27). The Customer
Service Complaint Log did not include the number of complaints closed or
outstanding each quarter (#53). The Finance Department reported taking
appropriate action regarding these issues.
No deficiencies were found regarding the following:
• Audit testing verified that the Deputy Finance Director properly had no
recordkeeping rights assigned during the review of reports (#34).
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• The audit confirmed that the Human Resources Department is conducting
criminal background checks on all temporary employees, including those
obtained through third-party employment agencies (#44).
• The functionality of the ACD system used to document, file, and track customer
complaints was verified by the OIG (#52).
• Public Towing Pricing Methodology Analysis
A City Commissioner requested the OIG evaluate the methodology used in the
public pricing being negotiated by the City’s Parking Department with Beach
Towing and Tremont Towing to arrive at a flat rate fee rather than the previous
method of calculating the fee for each tow based on variable service factors. The
OIG opted to calculate its own recommended fixed rate for non-resident tows
based on its recent review and previous audit documentation (October 1, 2017
through October 31, 2018).
The OIG's recommended fixed rate per tow was based on the frequency in which
additional fees would be charged for specified services under the previous towing
permit. Those percentages were then applied to the City Commission approved
Maximum Allowable Rates in effect since March 1, 2018, also taking into account
a new State law requiring that the City’s portion of the fee be billed separately on
the customer's invoice and no longer paid from the amounts collected by the tow
companies. The OIG recommended a flat rate for non-residents; a lower fee for
City residents; acceptance by the towing companies of both debit and credit
cards for City residents; and acceptance of at least debit cards for non-residents.
The OIG provided the input to the Parking Department for its consideration in
connection with the ongoing negotiations, which concluded with the adoption of
a flat non-resident fee of $250 plus the $30 City fee for a total of $280, and a
resident flat fee of $150 with no City fee. An agreement was reached for the
acceptance of both debit and credit cards for residents and debit cards for
Miami-Dade County residents.
• Building Department Permitting Process
OIG Audit Unit staff conducted this review in connection with complaints from
residents and businesses dissatisfied with current Building Department permitting
procedures. The OIG worked collaboratively with the Building and Information
Technology Departments in analyzing the permit application process and the
customer interface to develop possible solutions to address software and other
concerns.
The review included consideration of the 2019 Matrix study commissioned by the
City, Florida Building Code requirements, online applications, a compilation of and
graphic illustration of Building Department survey responses over time, a listing of
the ten most common complaints (timeliness was the most common issue), an
analysis of the EnerGov system data showing the average number of times each
type of permit failed the review process until finally being approved, a comparison
of time the permit spent with the City compared with the customer, the distribution
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of the Building Department’s call volume over time, recent departmental
improvements, technological deficiencies, and its future outlook. A follow-up
process review is planned.
• Miami Beach Garden Conservancy, Inc. Management Agreement
The Botanical Garden, a City-owned asset, is managed by the non-profit
Conservancy. This audit, conducted at the request of the City Manager, noted
the following deficiencies in connection with the Management Agreement
between the Conservancy and the City:
• The City’s annual contributions to the Botanical Garden were not reduced by
the Conservancy's reported net income, resulting in an excess of $115,579.20
paid by the City during the audit period and another $38,000 paid during the
2021/22 fiscal year.
• The Conservancy was not fully compliant with insurance requirements.
• The Conservancy did not ensure that the City received all Resort Tax monies
due from food and beverage sales occurring at the Botanical Garden
pursuant to the agreement.
• The Conservancy did not maintain certificates of insurance from tested
vendors necessary to enable the OIG Auditor to determine whether each was
compliant.
• The Conservancy charged facility rental rates which differed from the rates
approved by the City.
• The Conservancy submitted required reports to the City after designated due
dates.
• The required inventory list was not updated, although additions and deletions
occurred during the audit period.
The OIG also reported on the circumstances surrounding the November 3, 2021,
termination of the Conservancy's prior Executive Director. Finally, the report
recommended several opportunities for future improvement related to Garden
operations.
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Sanitation Tax Audits are conducted to determine whether private contractors collecting
construction debris and other solid waste deposited in roll-off containers are properly
permitted and paying the City 20% of gross receipts per City Code. In addition, periodic
audits are performed on City Commission approved waste contractors related to their
monthly remittance of franchise fees.
as required by City Ordinance.
• Sanitation Field Observations Report
The OIG Sanitation Tax Auditor performed unannounced field observations of roll-off
activity at various Miami Beach properties from May 20, 2021, through July 15, 2021,
to determine whether the associated contractors had obtained valid business tax
receipts (BTRs), acquired the required Building and/or Roll-off permits, and filed Roll-
off Permit Fee Returns with the City. Any deficiencies observed were promptly
forwarded to the Code Compliance Department for review and issuance of
warranted Notices of Violations (NOVs), resulting in the following:
• Code Compliance Enforcement Officers issued 76 NOVs to non-compliant
contractors ranging from $100 to $1,000 and totaling $35,400.
• All County Waste, Inc. received NOVs, paid $1,558 to obtain its 2020/21 and 2021/22
BTRs, and remitted $5,165.22 in roll-off fees due from July 2021 to September 2021.
• A recycling contractor, Medley Metal Recycling LLC, was identified that was not
remitting any required reports to the City, meriting an audit.
• Riteway Systems, Inc. was found non-compliant and paid $754.00 to obtain its 2021-
22 BTR and will be subsequently audited to determine if roll-off fees are due.
SANITATION TAX AUDITS
SANITATION TAX AUDITOR – JUAN OSPINA
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In addition, the OIG made recommendations to improve the enforcement process
and relevant City Code provisions, some of which were subsequently adopted by the
City Commission to increase compliance.
• Ojito Waste Systems, Inc. Roll-Off Fee Revenues Audit
The OIG Sanitation Tax Auditor located roll-offs placed by Ojito Waste Systems, Inc.,
for which the contractor had not filed Roll-Off Permit Fee Returns with the City. A
subsequent examination of contractor records determined that it owed the City a
total of $59,706.13 including penalties and interest for the January 1, 2017, through
December 31, 2020 audit period. In addition, the contractor began filing and
remitting monthly roll-off permit fees due to the City following the audit period, which
equaled $25,366.65 for the period of January 2021 through October 2021.
• Pronto Waste Service, Inc. Roll-off Fee Revenues Audit
After the issuance of two subpoenas for company records, the previously
unresponsive roll-off contractor furnished the necessary records for examination to the
OIG, which determined that the contractor had unreported gross receipts, resulting
in the levying of a $70,894.31 assessment (including penalties and interest) and
$4,765.69 in audit costs. The Code Compliance Department issued retroactive Notices
of Violations to eight Miami Beach properties serviced by the contractor where
required permits were not obtained. In addition, the contractor did not always timely
remit its monies owed during the audit period, resulting in interest and penalties being
levied.
• Trash Be Gone, Inc. Roll-off Fee Revenues Audit
The contractor filed six Roll-Off Permit Fee Returns and remitted $1,494.00 to the City
Finance Department during the June 1, 2017, through August 31, 2021, audit period.
An examination of the records determined that the contractor owed $57,612.24 in
unpaid roll-off fees (including penalties and interest) and another $2,992.11 in audit
costs. The contractor also remitted $4,560.88 in permit fees due for seven months
outside of the audit period, which would not otherwise have been collected.
The Code Compliance Department issued retroactive Notices of Violations to 23
Miami Beach serviced properties where required permits were not obtained. Lastly,
the contractor did not always timely remit its owed monies during the audit period,
resulting in interest and penalties being levied.
• Pending Sanitation Tax Issues
• As a result of an ongoing roll-off permit fee revenue audit, one contractor has
already remitted over $183,000 on account to the City, pending completion of the
audit.
• The OIG is currently collaborating with the Public Works Department and Office of
City Attorney on revising City Code provisions related to Sanitation Tax issues to
clarify ambiguities and improve enforcement regarding roll-off containers and
recycling.
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The Resort Tax Audit Unit conducts audits of hotels, motels, rooming houses, apartment
houses, bars, nightclubs, and restaurants required by City Code to pay City-imposed
resort taxes on collected revenues. There are currently more than 4,000 active Resort Tax
accounts registered with the Finance Department, with the number expected to increase
due to short-term rentals.
Any reporting deficiencies identified during a Resort Tax audit are subject to penalties of
10% per month with a maximum of 50%, and interest of 1% per month from the date on
which the tax first became delinquent. Due to the COVID pandemic, no penalties or
interest were charged for deficiencies occurring during March 1, 2020, through
November 30, 2020, pursuant to City Commission Resolutions.
All Resort Tax audit assessments are forwarded to the City's Finance Department for
appeals and/or collection, which may include the placement of liens on taxpayer-
owned property. Any amounts remitted due to these assessments represent monies that
the City would not have otherwise collected.
Resort Tax Auditors completed 158 audits during the fiscal year from October 1, 2021,
through September 30, 2022, with net assessments of $1,866,519.34. The OIG also issued
two related semi-annual reports to the City Commission dated April 6, 2022 (OIG No. 22-
05) and October 3, 2022 (OIG No. 22-19) to increase transparency regarding this
important revenue source.
RESORT TAX AUDITORS MEETING WITH OFFICE MANAGER ELISA ALONSO
RESORT TAX AUDITS
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The OIG Investigative Unit conducts Investigations of possible fraud, waste or abuse within
City government that may include either criminal or administrative misconduct. It works
with OIG auditors and with criminal justice or other enforcement agencies when the need
arises. The unit also works collaboratively with the City Administration to address needed
reforms to City processes or procedures. Reviews and inspections of City projects or
departments may also be performed by either investigators or auditors as part of the OIG
oversight function.
Dylan Hughes joined the OIG investigative staff in August of this year, bringing with him a vast
amount of experience. Investigator Hughes previously worked for 11 years with the Broward
Office of the Inspector General, serving as the Assistant Inspector General since its inception.
Prior to that, he served as a Supervisory Special Agent with the Miami-Dade County OIG and
as a Special Agent with the Florida Department of Law Enforcement. His background also
includes stints as a law enforcement investigator with the Florida Department of Insurance, as
a criminal investigator with the Indian River County Sheriff's Office, and a 13-year career with
the Florida Army National Guard.
Investigator Hughes holds a Bachelor of Professional Studies and a Master of Science degree
in Human Resource Design and Administration from Barry University, certifications from the
Association of Inspectors General as an Inspector General and Inspector General
Investigator, and is also a Certified Fraud Examiner.
INVESTIGATIONS, REVIEWS, AND INSPECTIONS
NEW OIG INVESTIGATOR DYLAN HUGHES
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• Investigation/Review of Indian Creek Stormwater Drainage Project
The OIG completed an extensive investigation of the Indian Creek Stormwater
Drainage Project and identified systemic weaknesses and lack of internal controls that
led to mismanagement of the planning and construction of the project. The identified
weaknesses included the failure in some instances to use the competitive bidding
process in some instances; the repetitive use of emergency procurements to
circumvent procurement procedures; the disregard of contractual terms that had
been negotiated with the Florida Department of Transportation; permitting violations
that caused the project to be delayed; and the bypassing of orderly administrative
functions. These process failures led to an increase in the total budget from $25.4
million to $50.6 million and delayed delivery of the final project for five years.
The OIG recommended that the City Charter be amended to prohibit a single
elected official or any member of a City advisory board from directing the City
Manager or any employee of the City in an administrative function; to prevent any
employee from responding to an order from the Mayor, Commission member or
advisory board, and to prohibit the City Manager from knowingly allowing the
violation of this prohibition.
The OIG encouraged the Commission to recommend that the City Manager lead a
comprehensive fraud risk assessment by the Directors of Public Works, Procurement,
and Capital Improvement Projects of the City’s major construction projects. The final
recommendations sought to restrict the award of noncompetitive contracts, educate
private owners on the proper maintenance of gravity wells and the likelihood of their
failure as a result of sea level rise, and hasten discussions with FDOT and DERM
regarding the requirements for allowing future connections of private and
commercial stormwater systems to new drainage projects that are jointly undertaken.
• Review of Permitting Issues at 310 Meridian Avenue and 333 Jefferson Avenue
310 Meridian
This review began following the OIG receipt of complaints from adjacent property
owners and other residents regarding numerous alleged permitting violations in
connection with the apartment/hotel conversion at 310 Meridian Avenue. The City
Commission also requested this review as well as an independent opinion on the legal
issues, for which the OIG engaged an outside law firm. A review of the permitting
process was conducted, which included Planning and Building Department records,
procedures, and practices, interviews with present and former City employees,
attorneys for the residents and the developer, and a review of relevant laws with
retained legal counsel. A series of findings were issued, which included violations of
City Land Development Regulations (LDRs) and the Florida Building Code. The report
also included recommendations for remedying legal and procedural deficiencies,
strengthening the City’s underlying policies on such conversions, and improving
transparency.
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333 Jefferson
A separate request from the City Commission to review the procedures for the
conversion of the property at 333 Jefferson Avenue was received. That project raised
similar issues, and the OIG’s independent counsel found corresponding violations of
the City’s Land Development Regulations. An additional issue was raised by the fact
that at 333 Jefferson a stop-work order was issued by City inspectors because the
scope of demolition at the site exceeded building permit plans. This led to an after-
the-fact Certificate of Appropriateness request that was approved by the Historic
Preservation Board (HPB). Independent counsel opined that the after-the-fact
application was consistent with City LDRs and that any procedural deficiencies were
remedied by the hearing before the HPB. Notably, during these reviews the City has
taken corrective action to clarify its procedures to resolve issues raised by these types
of projects in the future.
• Review of Termination of Tai Chi Instructor City Contract
The OIG initiated a review of the facts and circumstances related to the termination
of the City’s agreement with a popular instructor of Tai Chi classes for residents and
visitors at five City Parks and Recreation Department facilities. The instructor was
terminated following a complaint to the City by the owner of a local fitness center
who alleged that the City’s employment of the instructor violated a non-compete
agreement with the center. Litigation was pending at the time between the instructor
and the center. Following discussions by the OIG with the instructor regarding his
defense to the suit, as well as with the Parks and Recreation Department and the City
Attorney’s Office, it was determined that the instructor could continue to be
employed by the City pending the outcome of the litigation, which, in the end,
determined that the instructor would be barred from teaching in the North Beach
area, but could teach at other City sites.
• Criminal Investigation of City Employee for Theft/Official Misconduct
Based on a tip from a City source, the OIG investigated an Operations Supervisor in
the Department of Property Management, alleged to have directed a City employee
to build a large aluminum kayak holder on City time utilizing City materials, for the
Supervisor’s personal use. With the assistance of the Miami Beach Police Department,
evidence was obtained from cooperating City employees for issuance of a search
warrant for an area adjacent to the employee’s home, where the City property was
located and seized. The investigation led to the filing of criminal charges for Theft and
Official Misconduct, and the termination of the Supervisor's City employment.
• Investigation of Unauthorized Outside Employment by a City Facilities Manager
An OIG investigation commenced following receipt of information that a Department
of Property Management Facilities Manager, a licensed electrician whose duties
included electrical services, was performing unauthorized outside employment
involving private electrical work performed by his own company. Evidence was
gathered confirming the outside work, for which no authorization had been received,
and which showed that the subject was using online images of City electrical work
done by him in order to promote his private business. It was also determined that the
employee was on Family Medical Leave (FML) while engaged in the private work,
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which is disallowed. The investigation led to his resignation from his City position, and
found that department records did not clearly indicate whether the tools he was in
possession of belonged to the City or to him personally. The investigation resulted in
the adoption of stronger controls over City-issued tools as well as a clarification of FML
procedures.
• Review of West Avenue Phase II Project
A review was conducted of the West Avenue Phase II Project upon a referral from the
City Commission that sought an explanation for the extensive delay in moving the
project forward, with an emphasis on the problems encountered in convincing area
residents to sign the harmonization and license agreements necessary for
construction to commence.
The findings in the report included the need to more specifically inform residents of
the impacts on individual properties, including the costs involved; to comprehensively
address encroachments in rights-of-way; to have the Public Works Department more
effectively resolve conflicts with design criteria and provide clear guidance on
drainage and harmonization issues during the design phase; and that the Project
Manager should have used CIP’s mandated project management software, E-
builder, rather than email, to manage information and provide more timely reviews
and approvals of harmonization plans.
Additionally, the OIG found that the review process stagnated due to COVID-19
restrictions as well as the lack of engagement by the former City Engineer with
residents and team members, in opting not to attend many of the bi-weekly project
team meetings; and that confusion and distrust among residents resulted from a lack
of transparency caused by inter-departmental delays in reviewing and commenting
on proposed plans.
The recommendations in the report included the hiring of a full-time project manager
or engineering consultant firm with the proper experience and resources; clarification
of the roles of Public Works and CIP during the design phase; development of a
consistently-used design criteria package for resiliency projects and use of design-
bid-build methodology; full utilization of E-Builder; the need for a comprehensive plan
for dealing with private encroachments on public property; more strategic
cooperation among City departments; and establishment of a community
adaptation fund to assist residents with harmonization costs.
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Both OIG audit and investigative personnel may be involved in the Contract
Oversight function, which may lead to an audit, investigation, review, inspection,
or evaluation of a City contract at any point from procurement through
completion.
• OIG Contract Risk Assessment Procedure
To readily identify high risk City contracts and to prioritize the OIG contract oversight
function, the OIG has developed a Risk Assessment procedure for City contracts
during the past year with the helpful assistance of the Palm Beach County Inspector
General and the cooperation of the City’s Procurement Department. A Risk
Assessment Form has been created that evaluates each City contract based on nine
risk factors. City Procurement personnel include the calculation of these risk factors
for each solicitation on a Request for Issuance Approval Form. The OIG compiles these
scores to rate the contract as having a high, medium, or low risk level and to plan its
oversight accordingly. The Contract Risk Assessment Form is included in this report as
Appendix II.
• G.O. Bond Oversight
OIG Investigator Jani Singer continues to attend internal implementation team
meetings, bi-weekly Capital Improvement Projects (CIP) and Procurement staff
meetings, G.O. Bond Oversight Committee meetings, and scheduled meetings with
the Program Director, when necessary. In Report No. 21-35, the OIG documented that
spending trends on Tranche 1 projects had started to slow. The OIG met with the City’s
CFO and GO BOND Program Director to discuss the impact of the slowed spending
on the prioritization of the projects as well as the budget shortfalls on some of the
larger projects.
The OIG also conducted a financial analysis of the Fire Station #1 project and
identified a discrepancy between the G.O. Bond dashboard and E-Builder. E-Builder
reflected a total spent to date of $173,724.83 and the dashboard reflected a total
spent of $185,960.00. This was discussed with CIP and a review of the transactions in
E-Builder was done, which resulted in the correction of recording errors. E-Builder and
the dashboard are now in alignment.
As part of the internal controls implemented this year, the OIG recommended that all
bids, technical proposals, letters of interest, or other submissions by contractors related
to any construction contract, include a coordination plan that would demonstrate
that the selected firm understands the project’s requirements; has identified all critical
technical and construction issues; and has developed engineering solutions to
address them. This was discussed by the Oversight Committee and it was assured,
CONTRACT OVERSIGHT
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during a discussion of Fire Station #1, that the design team will provide design,
constructability, schedule analysis, cost estimates, and site complications prior to
beginning construction to alleviate any unexpected budget impact that may delay
the project.
Additionally, the internal controls policy requires that any major design change in a
construction project, defined as a change to the scope that requires significant
redesign or revision to any major design element or any change that may result in a
project construction cost increase of more than 10%, requires the responsible City
department to initiate, prepare and sign a Request for Major Modification to the
Project’s Scope which shall be submitted to the Project Directors and respective City
managers. On March 2, 2022, the new policy was presented to staff working on G.O.
BOND projects and again to the Oversight Committee on March 31, 2022.
• CBRE Complaint Re: RFP For City-Owned Parking Lots
The OIG received a complaint from the law firm of Foley & Lardner on behalf of CBRE,
a City contractor, alleging improprieties in connection with the City’s acceptance of
the proposal of a competing firm, Colliers, which was awarded a contract to act as
the City’s real estate consultant in connection with the development of Class A office
space in city-owned parking lots.
The allegations of procedural errors were determined to be unfounded after the OIG's
review of the process followed by the Economic Development and Procurement
departments. The OIG review then focused on the enormous disparity between the
cost of the Colliers proposal ($15,000) and that of CBRE ($375,000) and the other
responding firm ($300,000). The inquiry determined that a 4% advisory fee, which had
not been included by Colliers in its original proposal, was added to its contract
proposal, and then rightly rejected by the City. Colliers then confirmed its original
proposal and proceeded to carry out its contractual responsibilities to the City's
satisfaction.
Appendix I
MANAGEMENT POLICY FOR INTERNAL CONTROLS ON MAJOR CONSTRUCTION PROJECTS
Management Policy for Internal Controls on Major Construction Projects
Section 1 -Definitions.
Architectural and Engineering Services means professional services of an architectural or engineering nature as defined by Section 287.055, Florida Statutes.
City's contingency means an amount approved by the City Commission to cover construction
related costs which were not foreseeable or quantifiable at the time design requirements were prepared for competitive bidding. The contingency amount is typically ten (10) percent of the contract amount. The City Commission approval authorizes the City Manager, or designee, to utilize the contingency at his/her discretion to defray any additional expenses relative to design and construction of the project, as well as additional expenses expressly chargeable to the City pursuant to the Contract Documents, including material changes. The contractor or design-build firm has no right or entitlement whatsoever to the City's contingency and any unused amounts
in City's contingency remaining at the completion of the project shall accrue solely to the City.
Competitive sealed bidding means a procurement method based on an Invitation to Bid (1TB), which shall, at a minimum, include design requirements (as applicable), terms and conditions, and cost.
Competitive sealed proposals means the procurement method based on a Request for Proposals (RFP), which shall include specifications, design requirements (as applicable), terms and conditions, and cost. The RFP shall establish the evaluation criteria against which
proposals will be evaluated. Proposals are typically evaluated and ranked by an Evaluation Committee appointed by the City Manager based on the evaluation criteria established in the RFP.
Construction documents means the written and graphic instructions necessary for the construction of a project that define the work and responsibilities required under a construction contract and are legally binding on the parties (City and Contractor).
Construction manager at-risk means a project delivery method that entails a contractual obligation to deliver the project within the agreed to Guaranteed Maximum Price (GMP). The construction manager acts as consultant to the owner in the development and design phases
(often referred to as "preconstruction services") and as the equivalent of a general contractor during the construction phase.
Design-bid-build means a project delivery method for which the City sequentially awards separate contracts, the first for architectural and engineering services to design the project and the second for construction of the project according to the design.
Design-build means a project delivery method in which the City enters into a single contract for design and construction of an infrastructure facility.
Design-build-finance-operate-maintain means a project delivery method in which the City enters into a single contract for design, finance, construction, maintenance, and operation of an
infrastructure facility over a contractually defined period.
Design-build-operate-maintain means a project delivery method for which the City enters into a
single contract for design , construction, maintenance, and operation of an infrastructure facility
over a contractually defined period.
Design Criteria Package (DCP) means concise specifications intended to be the baseline
design requirements about project requirements to permit design-build firms to prepare a
proposal in response to a request for proposal. The design criteria package must comply with
the requirements set forth in Section 287.055, Florida Statutes.
Design Criteria Professional means an individual or firm that is duly licensed to practice
architectu're or engineering and who is employed by or under contract to the City to provide
professional architecture or engineering services in connection with the preparation of the
design criteria package for a particular project for which the design-build project delivery method
will be used.
Design requirements means the written technical and contractual requirements of a project that
should include (but not necessarily be limited to): the features, functions , characteristics,
qualities, and properties that are required by the City; the anticipated or desired schedule or
time for completion; and the estimated budget. Design requirements may be used
synonymously with DCP, construction documents, and specifications, as applicable to a
particular project.
Independent Cost Estimate means a cost estimate, prepared by an organization independent of
the project design or construction phases, using the same detailed technical and relevant
project information to establish or validate the anticipated construction costs.
Independent Reviewer Services are additional architectural and engineering services provided
to the City in design-build-operate-maintain or design-build-finance-operate-maintain
procurements. The function of the independent peer reviewer is to confirm that the key
elements of the professional engineering and architectural design provided by the contractor are
in conformance with the applicable standard of care. Services include (but are not limited to)
constructability, estimating and inspection services.
Infrastructure Facility means a building, structure, or networks of buildings, structures, pipes,
controls, and equipment that provide transportation , utilities, or facilities utilized by residents,
visitors, or employees. Examples may include (but are not limited to) government buildings;
educational facilities ; public safety or judicial facilities; water, stormwater, wastewater facilities,
and pumping stations; public roads and streets; public parking facilities; public transportation
systems, including terminals.
Job Order Contract (JOC) means a contract for a fixed term or maximum dollar value in which a
contractor is competitively selected to perform various separate job orders during the life of the
contract, typically based on prices established in a construction task catalog and an agreed-to
fee or multiplier.
Major Change means any change to the project scope that requires significant redesign or
revision to any major design element or any change that may result in a project construction
cost increase of more than 10%.
Major Construction Project means building, improving , renovating, restoring , altering, repairing
or demolishing a city building or physical infrastructure asset with a construction value of $5
million or greater.
Material Change means: (i) any change to a project's budget, construction contract or
construction documents that would result in an overall increase or decrease in excess of five
percent (5%) in cost; (ii) a change in the design intent of the project or additional scope that
wo uld add or decrease costs in excess of 5% of the overall value of the contract; or change in
construction schedule in excess of 25% of the contract duration beyond the allowable delays
stipulated in the contract.
Qualifications-based selection means the procurement method based on a Request for
Qualifications (RFQ) which shall include the format for submitting qualifications-based proposals
and the applicable terms and conditions. The RFQ shall establish the evaluation criteria against
which proposals will be evaluated. Proposals are typically evaluated and ranked by an
evaluation committee appointed by the City Manager based on the evaluation criteria
established in the RFQ.
Responsible Director means the director of the department primarily responsible for the
construction or design, of the project, as applicable.
Section 2 -Project Delivery Methods.
1. Scope. This section specifies the allowed project delivery methods, except as provided
in Section 3 (Small Purchases), Section 4 (Job Order Contracting), Section 5 (Continuing
Contracts) and Section 6 (Emergency Procurements). Notwithstanding any project delivery
method identified below, the Procurement Director may make a determination that an alternate
project delivery method is better suited for the particular project.
2. Design-bid-bu ild. For the design phase , a qualifications-based selection process shall be
used to procure architectural and engineering services. For the construction phase, a
competitive sealed bidding process should be used to procure construction in design-bid-build
procurements, except in the case of contracts for construction manager at-risk for which
competitive sealed proposals or qualifications-based selection process should be used.
a. Prior to issuing a solicitation for the construction phase of the design-bid-build project delivery
method, the responsible director must affirm the following:
i. Construction documents have been completed and submitted to the Procurement Department
for inclusion in the solicitation .
ii. The Budget Department has confirmed the availability of funding for the construction phase.
iii. For projects with an estimated construction cost greater than $5 million, an independent cost
estimate has been completed and submitted to the Procurement Department.
3. Design-build. A competitive sealed proposals process should be used to procure
contracts for the design-build project delivery method, except in the case of progressive design
build procurements for which a qualifications-based selection should be utilized.
a. Prior to issuing a solicitation for the construction phase of the design-build project delivery
method, the responsible director must affirm the following :
i. The DCP has been completed, signed/sealed by the design criteria professional, and
submitted to the Procurement Department for inclusion in the solicitation.
ii. The Budget Department has confirmed the availability of sufficient funding for the project.
iii . For projects with an estimated construction cost greater than $5 million, an independent cost
estimate has been completed and submitted to the Procurement Department.
4. Design-build-operate-maintain and design-build-finance-operate-maintain. A competitive
sealed proposals process shall be used to procure contracts for the design-build-operate-
maintain or design-build-finance-operate-maintain project delivery methods.
a. Prior to issuing a solicitation for the design-build-operate-maintain or design-build-finance-
operate-maintain project delivery methods, the responsible director must affirm:
i. The DCP has been completed, signed/sealed by the design criteria professional, and
submitted to the Procurement Department for inclusion in the solicitation.
ii. The Budget Department has confirmed the availability of sufficient funding for the project
iii. For projects with an estimated construction cost greater than $5 million, an independent cost
estimate has been completed and submitted to the Procurement Department.
Section 3 -Small Purchases.
1. Scope. Projects with a value estimated at less than the formal bid threshold, pursuant to
Section 2-366 of the City Code, may be procured through open market procedures as stipulated
in Administrative Order PO.16.02 or, in the case of electrical projects, up to $75,000, pursuant
to Section 255.20, Florida Statutes, except as provided in Section 4 (Job Order Contracting),
Section 5 (Continuing Contracts) and Section 6 (Emergency Procurements). Notwithstanding,
the requirements of Section 10 (Performance and Payment Bonds) shall apply to any project
with a value equal to or greater than $200,000.
Section 4-Job Order Contracting.
1. Scope. Notwithstanding the requirements of this procedure, job order contracting may be
utilized as a project delivery method providing that the requirements of the construction phase of
the design-bid-build project delivery method with regard to the completion of construction
documents and an independent cost estimate are met, as well as any applicable requirement
relating to performance and payment bonds, prevailing wages and local workforce. Job Order
Contracting may not be utilized on federal and state funded procurements without the prior
written authorization of the funding agency.
Section 5 -Continuing Contracts.
1. Scope. Continuing contracts for construction services (e.g ., push button contracts) and
design services, providing that the requirements of Sec. 287.055 have been met, are expressly
allowed.
Section 6 -Emergency Procurements.
1. Scope. Emergency goods and services shall be procured in accordance with Section J,
Administrative Order PO.16.02.
Section 7 -Prevailing Wages and Local Workforce
1. Scope. The requirements of Chapter 31 of the City Code shall apply to all contracts for
construction services greater than $1,500,000 .
Section 8 -Federal Requirements
1. Scope. The requirements of Administrative Order PO .16.06 shall apply to all contracts
that are federally funded or subject to federal reimbursement requirements.
Section 9 -Bid Bonds
1. Scope. All competitive solicitations for projects which are federally funded shall include
the requirement that the bidder submit a bid bond in the amount stipulated in the funding agency
agreement or in 2 CFR Part 200, Code of Federal Regulations, as applicable. For other
projects, the competitive solicitation may require a bid bond if such is a requirement of a grant
intended to fund any portion of the construction contract or, for non-grant projects, when
deemed appropriate by the Procurement Director. For non-grant projects, the bid bond
requirement shall not exceed five (5) percent of the estimate of the cost of the work. In the
discretion of the bidder, the bid bond may be in the form of a cashier's check, bank money
order, bank draft of any national or state bank, certified check, or surety bond, payable to the
City.
Section 10 -Performance and Payment Bonds
1. Scope. All contracts for construction services in excess of $200,000 shall include a
requirement that the contractor submit a performance and payment bond. The performance and
payment bond shall be in an amount equal to 100% of the portion of the contract price for
construction. Any change order that increases the amount of the project by more than $100,000
shall require a review of the performance and payment bond. If the remaining contract amount,
after payments have been applied, on the project plus the amount of the change order is less
than or equal to the amount of the existing bond, there shall be no requirement for a new
performance and payment bond. If the unpaid amounts on the project plus the amount of the
change order is less than or equal to the amount of the existing bond, there shall be no
requirement for a new performance and payment bond. If the remaining contract amount, after
payments have been applied , on the project plus the amount of the change order is greater than
10% of the amount of the bond , the contractor may furnish a revised bond (or bond rider) for the
remaining contract amount plus the change order.
Section 11 -Technical Review for Design-Build Projects
1. Scope. The City's design criteria professional, and its sub-consultants, shall assist the
City during the bidding and award phases of the design-build project delivery method. The
design criteria professional must review and evaluate submissions from the design-build firms
for completeness, technical compliance and satisfaction with the Design Criteria Package on its
technical merits, including the technical proposal and the design-build coordination plan. The
purpose of the technical review is to provide the city manager, responsible city director(s) and
the evaluation committee with a written assessment of any material issues of compliance with
the DCP for each submission by a design-build firm .
2. The design criteria professional will prepare an evaluation matrix comparing each
submission and may be required to assist during any interviews with short-listed design-build
firms. The design criteria professional may also be required to participate in pre-bid
conferences, attend the bid opening and attend any presentations by the design-build firms, and
assist during the negotiation phase of a contract with a selected design-build firm.
Section 12 -Construction Phase Requirements for Permits and Plans
1. Permit Applications. Notwithstanding any provision in a City contract or the City Code,
no City official shall sign a permit application for a major construction projects unless the City
official who signs the application as permittee on behalf of the City has confirmed that the permit
application and associated construction plans accurately and fully describe the project the City
intends to construct.
2. Notice to Proceed. Notwithstanding any provision in a City contract or agreement, no city
official shall issue a Notice to Proceed with the construction phase of a construction project until
all required permits have been issued by all agencies havin g jurisdiction.
3. Precedence. Notwithstanding any provision in a City contract or the City Code, under no
circumstances, including public emergencies, shall the approval of a project's plans by the
responsible director supersede the project's permitted plans or substitute for any of the above.
Section 13 -Contract Modifications and Change Orders
1. Scope. Notwithstanding any provision in a City contract or the City code, after award of a
design, construction or Design-Build contract, no City official shall approve a major change in
scope to the project until (a) the City Manager receives a fully executed "Request for Major
Modification to the Project's Scope" report; (b) the City Manager submits the modification
request to the Mayor and the City Commission; and (c) the Mayor and City Commission
approves the major change. The City Manager shall have the authority and discretion to utilize
the project's contingency as needed and in the best interest of the city to keep projects moving
forward ..
Section 14 -Request for Major Modification to the Project's Scope
1. Scope. In the event that a major change in the project's scope is warranted, the
Responsible City Department shall initiate, prepare and sign a "Request for Major Modification
to the Project's Scope" ("Modification Request") and submit to the affected Department
Directors and respective Assistant City Manager(s).
The Modification Request form shall include the following information:
a) A summary of the current status of the project, including the percentage of the
project's completion; the total amount expended to date; the estimated cost to complete the
project without the major change; the project's current anticipated completion date.
b) A detailed summary of all pertinent facts and circumstances that serve as the
basis of the request; the expected benefits to the project of the change; the estimated increase
in the cost of the project and impact on the schedule if the change is approved; and a cost-
benefit analysis of the proposed change; any risks to the project's cost and/or schedule if the
request for a major change is denied or delayed.
c) A statement from the City Engineer, ArchitecUEngineer of Record, or Design
Criteria Professional, as applicable, providing their evaluation of the requested change and the
following issues: the extent to which the requested scope change will require changes to the
project's basis of design criteria , design criteria package or actual permitted/construction plans;
any potential technical, architectural/engineering, or construction risks that could result from the
change; and their assessment of any proposals by the Design-Builder or Contractor to mitigate
such risks.
The Responsible Department Director shall sign the Modification Request and indicate their
recommendations. The completed Modification Request shall be provided to the City Manager.
Appendix II
RISK MANAGEMENT FORM
IG CONTRACT RISK ASSESSMENT
Using Department: Bid #/ Project/Service(s): _________________________
Key Contact: _____________________________ Phone/Email: ___________________________________
RISK FACTORS
Points
1-6
RISK
VALUE
RESPONSE STRATEGIES
(Suggested Considerations for
Risk Value Assignment)
1 This is a new program or service, or has
revised changes to a previous
contract/solicitation
(3)
New programs or services may require early
monitoring to ensure any issues are addressed in a
timely manor
2 Statement of Work is complex – there are
multiple components to the service
to be provided.
(3)
Complex programs or services may require early
monitoring to ensure any issues are addressed in a
timely manor
3 Payment method to be used:
• Performance Based
• Fee for Service
• Cost Reimbursement • Revenue Generating
(1)
(2)
(3)
(4)
• Performance Based – Contract must include periodic
reporting to ensure required performance is achieved.
• Fee for Services – Reporting must include periodic
tracking of services performed.
• Cost Reimbursement – Contract must include language
to track progress toward achievement of contract to
ensure budget is not overspent
• Revenue Generating - Contract must include language
to track progress toward achievement of contract to
ensure revenue is being generated and properly
recorded
4 Contract will be awarded for this project
utilizing: • Competitive Procurement
• Non-competitive or Sole Source
(2)
(3)
5 Vendors for this/these services must
maintain accreditation or licensure
requirements.
(2)
Contract must address the requirement and
consequences if the accreditation or licensure is not
maintained for the life of the contract.
6 Project has been or will be publicly
debated and may generated negative
opinions in the community and poses
possible negative publicity
(6) This includes projects that are contingent upon voter
referendum approval under the City Charter
7 This project represents a significant portion
of the City’s comprehensive plan and poses
a financial or environmental risk
(5)
Determine the potential impact on the City if a vendor
does not meet their obligation.and there is no
secondary vendor to complete the project.
8 Project Maximum Amount:
• $1,000,000 and above
• $500,000 to $999,999
• $250,000 to $499,999
• $50,000 to $249,999
• Below $50,000
(5)
(4)
(3)
(2)
(1)
9 Vendor will be allowed to subcontract
key activities of this project.
(2)
If subcontractors are allowed, identify in the contract
the monitoring that the vendor must complete to ensure
subcontractors are compliant
TOTAL PROJECT RISK RISK LEVEL: HIGH (23 OR >)
SCORE MEDIUM (13-22)
LOW (0-12)
Worksheet completed by: Date: __________________
INSTRUCTIONS
1. To be completed by IG Contract Oversight Unit for competitive solicitations.
2. Identify risk factors that you know pertain to the project and enter
corresponding number (in parenthesis) in the RISK VALUE column.
3. If no factors apply, leave the box empty; if you believe the risk value
should be adjusted higher/lower enter that number and explain
circumstances in comment section.
4. Add the risk value numbers and enter the total score in the red box –
Enter a total score of “0” if no factors applied. Using the scoring system,
place the appropriate number in the box to indicate the level or risk.
GENERAL GUIDELINES
1. A risk assessment worksheet is required for all projects. The worksheet
is conducted as early in the process of development as possible,
preferably prior to competitive solicitation.
2. Using the risk assessment worksheet prior to contract development
is an effective screening/selection strategy identify unique risks that
may be mitigated by the addition of Special Terms and Conditions.
3. If new factors are identified that do not appear on the list, use the
“Other Risk Factor” space to explain.
4. While the risk level largely determines the type and frequency of
monitoring, the contract type may also influence the monitoring
method used.
5. Risk level ratings may be adjusted either up or down during the life of a contract.
6. Once the risk level is assigned, an appropriate monitoring schedule
should be developed and implemented. Goals for frequency of
review will be based on Risk Level as follows:
• High risk contracts - semi-annually
• Medium risk contracts - annually
• Low risk contracts – as needed
7. Regardless of a project risk level, staff is encouraged to provide
assistance throughout the contracting process as an effective risk
management strategy.
NOTE: Each risk factor can be mitigated by some action or response, either before or
after the contract is executed. This action or response can take the form of training,
technical assistance, special contract requirements/conditions/limitations.
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