Performance Audit Report West Side Initiative Property Acquisition Costs and Relocation Expenses For Projects Completed as of May 15, 2001 January 2002 City of Baltimore Department of Audits DEPARTMENT OF AUDITS YOVONDA D. BROOKS, CPA CITY OF BALTIMORE City Auditor Room 321, City Hall MARTIN O’MALLEY, Mayor Baltimore, Maryland 21202 Telephone: (410) 396-4783 Telefax: (410) 545-3961 January 23, 2002 Honorable Joan M. Pratt, Comptroller And Other Members of the Board of Estimates City of Baltimore We conducted an audit of the property acquisition costs and relocation expenses for the West Side Initiative projects that were completed as of May 15, 2001. The purpose of our audit was to determine the methodology and procedures used to calculate the amounts paid for the acquisition of properties and the related relocation expenses, to evaluate whether the methodology and procedures were reasonable and consistently applied in accordance with management’s policies and applicable regulations/requirements, and to determine whether the reported acquisition costs and relocation expenses were supported by adequate documentation. As part of the West Side Initiative, the City established a policy to reimburse ...