Change orders are normally used to make adjustments for minor problems that are unknown when construction projects are originally bid. They should not be used to make significant changes to existing contracts. The city should ensure that all aspects of the projects are adequately bid. The city does not properly allocate administrative salaries to the various funds. During the first eight months of employment with the city, the sports director accumulated 1,160 hours of compensatory time.
Improvement is needed in the records and procedures of the city s concessions.
Prior to fiscal year 2001, the city did not solicit proposals for a depositary contract. In response to the recommendation made by the city s auditor during their previous annual audit, the city solicited proposals for a depositary contract and increased the interest rate earned on the city deposits by approximately 2 percent. To ensure the city continues to receive competitive banking services, the city should periodically seek depositary banking proposals from area banks.