Connecticut Port Authority Audits
AUDITORS’ REPORT
Connecticut Port
Authority
FISCAL YEARS ENDED JUNE 30, 2022 AND 2023
STATE OF CONNECTICUT
Auditors of Public Accounts
JOHN C. GERAGOSIAN CRAIG A. MINER
State Auditor State Auditor
CONTENTS
INTRODUCTION........................................................................................................................................................ 3
S T A T E A U D I T O R S ’ F I N D I N G S A N D R E C O M M E N D A T I O N S ................................................... 4
Noncompliance with Purchasing Policies ......................................................................................................... 4
S T A T U S O F P R I O R A U D I T R E C O M M E N D A T I O N S ....................................................................... 7
O B J E C T I V E S , S C O P E , A N D M E T H O D O L O G Y ................................................................................ 8
A B O U T T H E A G E N C Y ................................................................................................................................... 10
STATE OF CONNECTICUT
AUDITORS OF PUBLIC ACCOUNTS
STATE CAPITOL
JOHN C. GERAGOSIAN 210 CAPITOL AVENUE CRAIG A. MINER
HARTFORD, CONNECTICUT 06106-1559
December 5, 2024
INTRODUCTION
We are pleased to submit this audit of the Connecticut Port Authority (CPA) for the fiscal years ended
June 30, 2022 and 2023 in accordance with the provisions of Sections 1-122 and 2-90 of the Connecticut
General Statutes. Our audit identified internal control deficiencies; instances of noncompliance with laws,
regulations, or policies; and a need for improvement in practices and procedures that warrant
management's attention.
The Auditors of Public Accounts wish to express our appreciation for the courtesies and cooperation
extended to our representatives by the personnel of the Connecticut Port Authority during the course of
our examination.
The Auditors of Public Accounts also would like to acknowledge the auditors who contributed to this
report:
Tyler Flanagan
Tyler Flanagan
Principal Auditor
Approved:
John C. Geragosian Craig A Miner
State Auditor State Auditor
Connecticut Port Authority 2022 and 2023 3
STATE AUDITORS’ FINDINGS
AND RECOMMENDATIONS
Our examination of the records of the Connecticut Port Authority disclosed the following
recommendation, which was modified and repeated from the previous audit.
Finding 1
Noncompliance with Purchasing Policies
Criteria Proper purchasing procedures dictate that the authority should
maintain and consult contracted price lists and hourly rates before
approving invoices. The authority should also review adequate
supporting documentation detailing the services provided prior to
approving an invoice.
Section 8.2 of the Connecticut Port Authority’s Accounting Policy
and Procedures Manual requires the approval of invoices before
processing payment.
Section 6C of the Connecticut Port Authority’s Operating
Procedures requires written quotes from at least three vendors for
goods or services over $20,000, and public solicitations for those
over $50,000. Furthermore, the authority must solicit professional
services at least once every three years.
Section 7 of the operating procedures requires that the board
approve any agreement or contract of purchases over $50,000.
Condition Our review of 60 expenditures, totaling $2,765,111, identified the
following:
• CPA overpaid $192 on an invoice due to the vendor
applying the incorrect hourly service rate. We also noted the
authority could not provide documentation to support the
contracted hourly service rates for six invoices, totaling
$16,810. Therefore, we could not determine if CPA paid the
proper amount.
• CPA reimbursed a vendor $18,400 for subcontractor drilling
services (within the budgeted contractual agreement)
without reviewing or requiring proof of the vendor’s
payment to the subcontractor.
Connecticut Port Authority 2022 and 2023 4
• Two invoices, totaling $4,626, did not contain sufficient
detail describing the provided services.
• The authority was unable to provide evidence of review and
payment approvals for two invoices, totaling $6,325.
• The authority last solicited communications and marketing
services in October 2018 and executed a month-to-month
contract with its current vendor on October 1, 2018. The
authority paid $19,880 and $29,965 to its current vendor in
fiscal years 2022 and 2023, respectively, without obtaining
quotes from other vendors.
Additionally, there was no evidence the authority received board
approval for its marine general or excess marine liability insurance
policies for calendar years 2022 and 2023 before executing them.
The annual premiums for these policies ranged from $61,200 to
$138,771. We noted that the policies were within the board
approved budgeted amounts.
Context There were 521 and 483 expenditure transactions, totaling
$2,199,889 and $3,536,636, during the fiscal years 2022 and 2023,
respectively. We judgmentally selected 30 transactions from each
fiscal year.
Effect Noncompliance with purchasing and procurement policies
increases the risk of improper purchases and incorrect payments.
Cause The authority could not explain why it did not solicit the
procurement, obtain board approval before executing insurance
policies, or properly review invoices. The current administration
could not comment on some issues because the previous
administration processed the transactions, or they were approved
by the Office of Policy and Management.
Prior Audit Finding This finding has been previously reported, in part, in the last two
audit reports covering the fiscal years 2018 through 2021.
Recommendation The Connecticut Port Authority should strengthen internal controls
to ensure compliance with established purchasing policies.
Agency Response “We agree with this finding in part. The Connecticut Port Authority
(the Authority) operated under a maximum contingent of 3.5
personnel during the audit term, which saw the onboarding of an
intermittent Finance Director and part-time Fiscal Analyst for
financial management. This staff acted within policies and
procedures, even under those limiting circumstances. The Authority
has since stabilized its team with the permanent employment of key
positions, which include a Finance Director, Maritime Development
Connecticut Port Authority 2022 and 2023 5
Manager and Office Manager. The Authority is also in the process of
hiring a permanent Executive Director.
It’s imperative to note, that upon employment, this new team has
reviewed all policies and procedures, and operates in accordance
with the Authority’s policies and procedures.
• The seven invoices totaling $16,810 resulted from varying
scheduling positions and rates, compared to the contracted
schedule. The suppliers have been advised, and are
required to fully adhere to the agreed upon rates. The
overpayment of $192 was the result of an incorrect rate
submitted by a vendor. This was detected by the Finance
Director, and the credit of $192 has been returned by the
vendor.
• The drilling services cost amounting to $18,400 was a sub-
contract with a supplier. This cost was within the budgeted
contractual agreement. All reimbursable costs will be and
currently are supported by the relevant documents.
• The two invoices amounting to $4,626 were invoices issued
by month-to-month contracted suppliers for provision of
supplementary services. Currently, quotations are
requested, and purchase orders are prepared for
supplementary services provided by month-to-month
suppliers.
• The invoices that the Authority could not provide evidence
of review, occurred during the Covid epidemic and remote
processing. The approval and issuance of a check by the
signing authority, at that time, served as evidence of review.
• The agreement for communications and marketing services
was executed in 2018, and amended in 2019. Section 2.1of
the amended agreement indicates that it is a month-to-
month agreement, and has been operating as such, as
advised by the Office of Policy and Management.
Management of the Authority utilized the services of the
provider for jobs which were within the scope of services.
The Authority now requires quotations for supplementary
services sourced by the vendor. The Authority has posted an
RFP for Communications and Marketing Services.
• Information and budgetary impact of the Marine and
General Liability insurance policies were presented to both
the Finance Committee and Board of Directors for calendar
years 2022 and 2023. Although a resolution was not
presented, the Finance Committee and the Board were fully
advised and concurred with the execution of the policies.”
Connecticut Port Authority 2022 and 2023 6
STATUS OF PRIOR AUDIT
RECOMMENDATIONS
Our prior audit report on the Connecticut Port Authority contained three recommendations. Two have
been implemented or otherwise resolved and one has been repeated or restated with modifications
during the current audit.
Prior Current
Recommendation Status
In instances in which a construction manager bids on subprojects, the
Connecticut Port Authority should reassign the construction manager’s
development of bid requirements, and evaluation and oversight of
proposals and work to ensure objectivity and prevent the appearance of a
conflict of interest.
The Connecticut Port Authority should strengthen internal controls to
ensure that procurements comply with established policies.
Recommendation 1
The Connecticut Port Authority should comply with the reporting
requirements of Section 1-123(b) of the General Statutes.
Connecticut Port Authority 2022 and 2023 7
OBJECTIVES, SCOPE, AND
METHODOLOGY
We have audited certain operations of the Connecticut Port Authority in fulfillment of our duties under
Sections 1-122 and 2-90 of the Connecticut General Statutes. The scope of our audit included, but was
not necessarily limited to, the fiscal years ended June 30, 2022 and 2023. The objectives of our audit
were to evaluate the:
1. Authority‘s significant internal controls over compliance and its compliance with policies and
procedures internal to the authority or promulgated by other state agencies, as well as certain
legal provisions, including as applicable, but not limited to whether the authority has complied
with its regulations concerning affirmative action, personnel practices, the purchase of goods and
services, the use of surplus funds, and the distribution of loans, grants and other financial
assistance;
2. Authority’s internal controls over certain financial and management functions; and
3. Effectiveness, economy, efficiency, and equity of certain management practices and operations,
including certain financial transactions.
Our methodology included reviewing written policies and procedures, financial records, meeting
minutes, and other pertinent documents. We interviewed various personnel of the authority and certain
external parties. We also tested selected transactions. This testing was not designed to project to a
population unless specifically stated. We obtained an understanding of internal controls that we deemed
significant within the context of the audit objectives and assessed whether such controls have been
properly designed and placed in operation. We tested certain of those controls to obtain evidence
regarding the effectiveness of their design and operation. We also obtained an understanding of legal
provisions that are significant within the context of the audit objectives, and we assessed the risk that
illegal acts, including fraud, and violations of contracts, grant agreements, or other legal provisions could
occur. Based on that risk assessment, we designed and performed procedures to provide reasonable
assurance of detecting instances of noncompliance significant to those provisions.
We conducted this performance audit in accordance with generally accepted government auditing
standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate
evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives.
We believe that the evidence obtained provides a reasonable basis for our findings and conclusions
based on our audit objectives.
The accompanying financial information is presented for informational purposes. We obtained this
information from various available sources including the authority’s management and the authority’s
information systems. It was not subject to the audit procedures applied in our audit of the authority. For
the areas audited, we identified:
1. Apparent noncompliance with laws, regulations, contracts and grant agreements, policies, or
procedures;
2. Deficiencies in internal controls; and
3. A need for improvement in management practices and procedures that we deemed to be
reportable.
Connecticut Port Authority 2022 and 2023 8
The State Auditors’ Findings and Recommendations section of this report presents findings arising from
our audit of the Connecticut Port Authority.
Connecticut Port Authority 2022 and 2023 9
ABOUT THE AGENCY
Overview
The Connecticut Port Authority was established by Public Act 15-5, June Special Session, effective July 1,
2015. The CPA operates principally under the provisions of Title 15, Chapter 264a of the General Statutes.
Section 15-31a(a) of the General Statutes names the CPA as a public instrumentality and political
subdivision of the state created for the performance of an essential public and governmental function.
Pursuant to Chapter 12, Section 1-120, the CPA is classified as a quasi-public agency subject to the
requirements found in Chapter 12.
The authority oversees three deep water ports (Bridgeport, New Haven, and New London) and various
small and mid-size coastal and river harbors that make important contributions to the state’s economy.
The authority’s mission is to develop and market the state’s ports and promote its maritime economy.
Specifically, the authority:
1. Coordinates port development, focusing on private and public investments;
2. Pursues state and federal funds for dredging and other infrastructure improvements to increase
cargo movement through the ports and maintain navigability of all ports and harbors;
3. Markets the economic development of all ports and harbors and works with the Department of
Economic and Community Development (DECD) and state, local, and private entities to
maximize the ports’ and harbors’ economic potential;
4. Supports and enhances the development of maritime commerce and industries;
5. Coordinates the planning and funding of capital projects that promote the development of the
ports and harbors;
6. Develops potential strategic entrepreneurial initiatives; and
7. Coordinates the state’s maritime policy and serves as the Governor’s principal maritime policy
advisor.
Board of Directors and Administrative Officials
Pursuant to Section 15-31a of the General Statutes, the powers of the authority are vested in and
exercised by a board of directors. The Connecticut Port Authority’s board consists of twenty-one voting
members, including individuals who have experience and expertise in international trade, marine
transportation, finance, or economic development. The board consists of seven members appointed by
the Governor, six members appointed by various legislative leaders, and eight ex-officio members. The
ex-officio members consist of the head or designee of the Office of the State Treasurer, the Office of
Policy and Management, the Departments of Energy and Environmental Protection, Transportation, and
Economic and Community Development, and the chief elected official or designee from New London,
New Haven, and Bridgeport.
The board established committees to expedite the authority’s business activities and maintain controls
over its transactions. During the audited period, the board had three standing committees:
Connecticut Port Authority 2022 and 2023 10
• Finance Committee
• Audit, Compliance and Governance Committee
• Human Resources Committee
The board appoints the CPA executive director. John Henshaw became executive director effective
September 8, 2020, and served in that capacity until his resignation on April 21, 2022. Ulysses B.
Hammond became interim executive director effective April 20, 2022, and served in that capacity until
his resignation on September 6, 2024.
Significant Legislative Changes
Notable legislative changes that took effect during the audited period are presented below:
• Public Act 21-179 (Sections 2 through 4), effective July 12, 2021, increased the number of
members on the CPA board of directors from 15 to 21 and made other changes to appointments,
including adding officials from the three cities with deep water ports (Bridgeport, New Haven,
and New London) and two municipalities with small harbors. Additionally, by January 1, 2022, it
required the CPA to submit a plan to the Transportation Committee to ensure a transparent and
equitable selection and distribution process for Small Harbor Improvement Projects Program
(SHIPP) grants. The act also required CPA to submit quarterly reports to the Transportation
Committee on its operations, finances, contracts, and small harbor and construction projects. It
also required the Department of Administrative Services commissioner and Office of Policy and
Management secretary to review and comment on the reports prior to their submission.
Connecticut Pilot Commission
The Connecticut Pilot Commission assists and advises the authority on matters related to the licensure of
marine pilots, the safe conduct of vessels, pilotage rates, and the protection of the ports and waters of
Connecticut.
Financial Information
Accounting Policies and Financial Operations
The Connecticut Port Authority used QuickBooks as its official accounting system during the audited
period. Additionally, with the assistance of Connecticut Innovations, Incorporated, CPA used the Core-
CT state accounting system for payroll. CPA also entered into a memorandum of agreement with the
Office of Policy and Management (OPM) beginning in September 2019 for OPM to assist the CPA with
various financial functions. During the audited period, OPM accounted for state bond funds, assisted CPA
with finance issues, and reviewed the CPA bond fund management practices and internal controls to
recommend improvements.
Other Examinations
Independent public accountants audited the CPA for the fiscal years under review. Those audits attested
that the financial statements presented fairly, in all material respects, the financial position of the CPA for
the audited period, and the changes in financial position and cash flows during the period in accordance
with accounting principles generally accepted in the United States of America.
As an integral part of their financial statement audits, the independent public accountants provided
reports on compliance and internal control over financial reporting. The reports on compliance with
Connecticut Port Authority 2022 and 2023 11
certain laws, regulations, contracts, and grant agreements disclosed no instances of noncompliance that
are required to be reported under Government Auditing Standards. The reports on internal control
indicated no material weaknesses in internal control over financial reporting during the audited period.
Statement of Net Position
Based on the CPA’s audited financial statements, a summary of assets, liabilities, and net position for the
audited period and the preceding fiscal year follows:
As of June 30,
2021 2022 2023
Assets
Current and other assets $ 68,781,750 $ 168,201,388 $ 52,940,659
Capital assets (net) 20,198,469 123,223,088 262,673,479
Lease receivables (net) - - 16,257,311
Right to use assets (net) 6,945,044 6,358,201 4,701,856
Total Assets 95,925,263 297,782,677 336,573,305
Current Liabilities 12,019,396 38,564,739 26,661,517
Noncurrent Liabilities 6,358,202 5,749,104 4,311,479
Total Liabilities 18,377,598 44,313,843 30,972,996
Deferred inflow of resources - - 17,989,990
Net Position
Net investment in capital assets 20,198,469 123,648,968 262,939,537
Net position, restricted 55,417,703 128,258,320 23,237,514
Net position, unrestricted 1,931,493 1,561,546 1,433,268
Total Net Position $ 77,547,665 $253,468,834 $287,610,319
Fluctuations in assets and current liabilities during the audited period were due to ongoing construction
for the Harbor Development Project. The increase in current and other assets was due to capital
contributions from North East Offshore LLC (NEO) and state bonds, as noted in the State Appropriated
Bond Allocations and Project Allocations table in this report. Right to use assets was added to the financial
statements beginning in fiscal year 2022 in accordance with Governmental Accounting Standards Board
Statement No. 87. As of June 30, 2022, and 2021, the office space sub-lease owned by Saybrook Realty
Partners, LLC and the land and track lease owned by New England Central Railroad, Inc. have been
recognized as right to use assets. The deferred inflow of resources recorded in fiscal year 2023 represents
the future lease payments from NEO.
Connecticut Port Authority 2022 and 2023 12
Summary of Revenues, Expenses, and Changes in Net Position
Based on the CPA’s audited financial statements, a summary of revenues, expenses, and changes in net
position for the audited period and the preceding fiscal year follows:
As of June 30,
2021 2022 2023
Operating Revenues
Lease revenue $ - $ - $ 430,000
State Pier Rent 1,250,000
State Pier operating fees 98,926 - 73,033
Pilotage and licensing fees 65,570 132,221 121,769
Interest income – lease - - 70,000
Miscellaneous – other 221,028 78,030 79,591
Total Operating Revenues 385,524 1,460,251 774,393
Operating Expenses
Salaries and related expenses 599,176 700,429 868,562
Contractual services 564,112 694,656 376,680
Rent 555,018 582,516 -
Administrative and general 279,881 211,386 83,334
Depreciation 8,833 10,901 1,423,491
Amortization - - 356,406
Total Operating Expenses 2,007,020 2,199,888 3,108,473
Operating Income (Loss) (1,621,496) (739,637) (2,334,080)
Nonoperating Revenues (Expenses)
Appropriations from state* 495,776 125,400,000 30,906,234
Interest expense - - (428,169)
Investment income 73,636 213,923 1,445,149
Total Nonoperating Revenues 569,412 125,613,923 31,923,214
Capital Contributions – Harbor Development Revenue 13,552,628 52,296,883 4,552,351
Change in Net Position 12,500,544 175,921,169 34,141,485
Net Position, Beginning of Year 65,047,121 77,547,665 253,468,834
Net Position, End of Year $ 77,547,665 $235,468,834 $287,610,319
* Bond funds allocated to the CPA (Harbor development revenue) and appropriations from the state were incorrectly classified as
operating revenues rather than capital contributions and nonoperating revenues, respectively, in fiscal years 2021 and 2022 audited
financial statements. For comparison purposes, we presented these under the correct classifications.
Operating revenues increased during fiscal year 2023 due to the initial quarterly installment of $500,000
from NEO as outlined in the Harbor Development Agreement. Operating expenses increased during
fiscal year 2023 primarily due to the significant depreciation and amortization increase resulting from
infrastructure improvements at the Connecticut State Pier. The increase in salaries and related expenses
in fiscal year 2023 was due to filling the finance director vacancy on May 6, 2022.
Connecticut Port Authority 2022 and 2023 13
Capital contributions increased significantly during fiscal year 2022 due to a payment of $52.5 million to
support capital improvement as part of the Harbor Development Agreement from NEO on July 1, 2021.
The fluctuation in appropriations from the state during the audited period was due to ongoing
construction for the Harbor Development Project. The State Bond Commission approved and allocated
general obligation bonds to the CPA for several purposes, including the Harbor Development Project.
Following is a schedule of project allocations included as supplementary information in the CPA’s audited
financial statements:
Schedule of State Appropriated Bond Allocations and Project Allocations As of
June 30, 2023
Allocated as Expended Expended Cumulative Remaining
through July 1, 2022 Expenditures Allocation
Project Name of June 30, June 30, through June through June as of June
2023
2022 30, 2023 30, 2023 30, 2023
State Appropriated
Bond Allocations
Small Harbor Improvement
Projects Program (SHIPP) $ 4,011,650 $ 3,281,650 $ - $ 3,281,650 $ 730,000
State Pier - Infrastructure
Improvement and Long
Term Capital Maintenance 4,560,000 3,862,198 359,868 4,222,066 337,934
Pier 7 Design 750,000 150,708 77,237 227,945 522,055
East Shore Properties
Purchase 751,000 - 360 360 750,640
New Haven Port Authority
Freight Study 500,000 - - - 500,000
Improvements at the State
Pier in New London 210,500,000 50,648,726 135,920,265 186,568,991 23,931,009
Eastern LI Sound Planning 641,106 15,132 29,374 44,506 596,600
Piping Plovers 99,465 79,572 19,893 99,465 -
Statewide Economic
Development Strategies 522,821 189,410 - 189,410 333,411
SHIPP 2: Clinton-Update
Harbor Management
Plan/Study Harbor 40,000 - - - 40,000
SHIPP 2: West Haven-Boat
Ramp Feasibility Study 184,000 - - - 184,000
SHIPP 2: Norwich-Municipal
Marina 544,020 - - - 544,020
SHIPP 2: Stamford-West
Beach Boat Ramp and Docks 163,847 - - - 163,847
SHIPP 2: Groton City-Access
to Municipal Dock Study 75,000 - - - 75,000
SHIPP 2: Groton City - New
Thames Street Dock 649,333 - - - 649,333
SHIPP 2: Stamford-Westcott
Cove Channel Dredging 1,200,000 - - - 1,200,000
SHIPP 2: Chester-Chester
Creek Dredging 100,000 - 99,987 99,987 13
New Haven Harbor
Dredging 5,000,000 - 980,000 980,000 4,020,000
SHIPP 3: Branford-Point
Wharf 1,000,000 - - - 1,000,000
SHIPP 3: Stonington-Town
Dock North Pier 250,000 - - - 250,000
SHIPP 3: Stratford-
Emergency Service Dock
Project 63,346 - - - 63,346
Connecticut Port Authority 2022 and 2023 14
SHIPP 3: Norwich-Brown
Memorial Park Dock
Replacement 289,490 - - - 289,490
SHIPP 3: Stamford-Cove
Island Park Marina Channel
Dredging 3,095,520 - - - 3,095,520
SHIPP 3: Stamford-
Cummings Marina Final
Design and Permitting 236,500 - - - 236,500
SHIPP 3: Stamford-Harbor
Boat Launch Feasibility Study 20,000 - - - 20,000
SHIPP 3: Norwich-Heritage
Riverfront Walkway Overlook
Enhancement Project 45,000 - - - 45,000
SHIPP 3: Norwalk-Harbor
Access Study 44,000 - - - 44,000
Total State
Appropriated Bond
Allocations $ 235,336,098 $ 58,227,396 $137,486,984 $195,714,380 $ 39,621,718
Other Projects
Harbor Development Project
(Deepwater Wind Funded) 22,500,000 22,500,000 - 22,500,000 -
Harbor Development Project
(NEO Funded) 53,750,000 49,141,851 4,608,149 53,750,000 -
Total Other Projects $ 76,250,000 $ 71,641,851 $ 4,608,149 $ 76,250,000 $ -
Harbor Development Agreement / Connecticut State Pier Project
On February 11, 2020, the authority entered into the Harbor Development Agreement with Gateway New
London LLC and North East Offshore LLC (NEO). The Harbor Development Agreement established terms
and conditions for the redevelopment of the State Pier Facility in New London into a heavy-lift capable
port and an offshore wind center. NEO, an offshore wind developer, agreed to provide the CPA with
funding to support the project. The estimated cost of the project at the time of the Harbor Development
Agreement was $157 million, with a $72.5 million investment from NEO and $22.5 million from its
predecessor, Deepwater Wind. The funding from NEO includes $20 million of lease payments, disbursed
in equal installments of $2 million for ten years, and $52.5 million funded on July 1, 2021, to support
capital improvements. These funds are to be used exclusively on Harbor Development Project
expenditures. Harbor Development revenue is recognized when earned. As of June 30, 2023, state
general obligation bonds funded $210.5 million of the project.
AECOM Technical Services, Inc., the construction administrator for the project, based the $157 million
figure in the Harbor Development Agreement on estimates at the 60% design stage, acknowledging that
the figure could change with further planning and construction estimations. In September 2020, AECOM
recommended that CPA carry a $211 million budget based on the latest 60% design stage documents.
By December 2020, after reviewing the 90% design stage documents, AECOM advised increasing the
budget to $237 million. By July 2024, Kiewit Infrastructure Co., the Construction Manager at Risk for the
project, raised the budget to $311.4 million due to various factors, including supply chain disruptions
caused by the COVID-19 pandemic, delays in obtaining state and federal permits, significant extensions
to the completion date, and unexpected construction issues such as the discovery of large obstructions
that necessitated certain redesigns.
Unforeseen construction challenges, supply chain disruptions, and regulatory issues caused several
delays to the estimated completion date for the project. Initially slated for completion in August 2022,
the project is expected to receive final acceptance by November 30, 2024.
