Village of Little Valley – Capital Project Management (2020M-129)

Issued Date
January 15, 2021

[read complete report - pdf]

Audit Objective

Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project.

Key Findings

The Board properly planned the WWTP project but could have better managed certain aspects of the project.

  • The Board developed a financial plan that addressed the impact of project debt payments.
  • Village officials incurred $67,000 in additional expenses because they were unable to comply with certain grant funding requirements.
  • Project delays and project scope changes added an additional $220,000 to the WWTP project costs.
  • The initial project completion date was December 2017 but was completed in October 2020.

Key Recommendations

  • Adhere to original project designs, to the extent possible, and carefully evaluate all change orders, to ensure the project is completed in a timely manner and avoid unnecessary costs.

Village officials agreed with our findings and indicated they plan to initiate corrective action on future projects.