The Authority Has Not Ensured That Its Contract Managers Actively Manage Expenditures and Deliverables in Compliance With Its Requirements

We found that the contract managers generally complied with the Authority's documentation requirements for reviewing invoices but did not comply with the procedures for documenting timely and thorough review of deliverables. Figure 9 illustrates that although contract managers were often able to provide us documentation to demonstrate their compliance with invoice requirements for using a tracking log and completing an invoice approval checklist, they could not consistently demonstrate how they validated invoiced costs to ensure they were appropriate and allowable. The contract managers were also generally unable to demonstrate their review of deliverables or their efforts to monitor contractor performance. This lack of documented, independent review prevented us from reaching conclusions about the quality, timeliness, or cost of work performed under these contracts. Further, when we did identify references to concerns with contractors' work products, the lack of documentation meant that we were generally unable to determine how contract managers identified or resolved such issues. Without clear documentation that its contract managers ensured deliverables were consistent with requirements before approving payments or that they appropriately monitored contractor performance, the Authority cannot demonstrate that the hundreds of millions of dollars it has spent to date on those contracts-including for cost overruns-has been necessary and appropriate.

Figure 9

Contract Managers Failed to Consistently Document Completion of Tasks Necessary to Control Costs and Ensure Value

Source: Analysis of the Authority's available contract management documentation.