Friendly Audit Memorandum 08-18-2010
/ MEMORANDUM
DATE: August 18, 2010
TO: Len Golden Price, Marlene Foord
CC: Penny Phillippi
FROM: Debi Mueller
DATE: August 18, 2010
RE: Immokalee
Lake Project
Per your request we have compiled the following detail regarding questions raised in connection with your audit of the Immokalee lake project.
The original Purchase
Order based on bids in the amount of $588,683.75 issued to Quality Enterprises, Change Order #1 in the amount of $100,000.00, and Quality Enterprises’ pay requests 1 through 7 are included
under the respective tabs. The specific line items in Change Order #1 which raised questions are item numbers 4 through 7.
Line item number 4 is for the installation of additional
rebar and anchor bolts for shelters. Per conversations with Immokalee personnel these items were not installed by Quality Enterprises.
Line item 5 is for materials only for two pavilions,
two benches, and two trash receptacles. A material invoice in connection with this item was requested from Quality Enterprises; however, the only thing Quality Enterprises provided
was a quote from Swartz Associates, Inc. Three shade shelters were erected by Immokalee personnel; the material was purchased from Home Depot. See tab marked shelters for pictures
of quoted product and actual structures.
Line items 6 & 7 are for the purchase of equipment and an ATV. The detail for these items is located in the tab labeled Vendors.
Lastly, during
conversations with Immokalee personnel, it was revealed that several areas located on the airport had been paved by Quality Enterprises at various times. We have been unable to find
any paperwork authorizing the paving of any of the areas identified in the tab marked pavement.
If you have any questions or need additional, do not hesitate to contact me.