MARION COUNTY PARKS AND RECREATION DEPARTMENT FOLLOW-UP REVIEW

Transcription

1 AUDIT REPORT MARION COUNTY PARKS AND RECREATION DEPARTMENT FOLLOW-UP REVIEW INCLUDING: SILVER SPRINGS SHORES RECREATION DEPARTMENT AND DUNNELLON AIRPORT AND PARK OF COMMERCE Internal Audit Division DAVID R. ELLSPERMANN CLERK OF THE CIRCUIT COURT MARION COUNTY, FLORIDA Wallace K. Watford, Internal Auditor OCTOBER 2001 AUDIT REPORT NO

2 Clerk of the Circuit Court Board of County Commissioners Marion County Internal Audit Division David R. Ellspermann Clerk of the Circuit Court Post Office Box 1030, Ocala, Florida Telephone: (352) Wallace K. Watford 110 NW First Avenue, Ocala, Florida Facsimile: (352) Internal Auditor Suncom: October 29, 2001 The Honorable Board of County Commissioners RE: AUDIT REPORT: FOLLOW-UP REVIEW OF PARKS AND RECREATION DEPARTMENT The Internal Audit Division has performed a follow-up review of the Parks and Recreation Department Audit (Report No , dated August 8, 2000) to report on the status of recommendations contained therein. This review was conducted in accordance with Division Policy and Procedure #3.5 to determine the extent of actions subsequently taken by County management in response to the findings and recommendations included in the report. This follow-up review procedures principally consisted of management inquiries and review of written documentation. When the original report was issued, the Silver Springs Shores Recreation Department (now reporting to the MSTU/Assessment Director) and the Marion County/Dunnellon Airport and Park of Commerce (now reporting to the County Administrator) had been separated from the operational authority of the Parks and Recreation Department (reporting to the Parks and Recreation Director). This follow-up review similarly separated the recommendations and determined the status of implementation by the responsible departments and individuals. As disclosed in the attached summary, there were thirty-two recommendations made in the original report. The following summarizes our determination of the status. Of the twenty-four recommendations directly related to Parks and Recreation operations, only one was not implemented. Some of these recommendations are still planned for implementation, but are contingent upon future circumstances. We suggest that management ensure that these are fully implemented to the extent practicable in the earliest possible time. Of the four recommendations directly related to Silver Springs Shores Recreation Department, all were fully implemented. Of the four recommendations directly related to Marion County/Dunnellon Airport and Park of Commerce, all are considered to be planned for implementation, but are contingent upon the Report No

3 final plan for operation or disposition of the Airport. We suggest that management ensure that these are fully implemented to the extent practicable in the earliest possible time. Before this report was issued, the Parks and Recreation Director resigned. We had been able to discuss with him the status of these recommendations, and thereafter we reviewed our determination of the department recommendations with the Assistant County Administrator and the Acting Parks and Recreation Director. We also note that the Southeastern Livestock Pavilion operation recently was separated from the Parks and Recreation Department and is now the responsibility of the County Extension Director. We would like to express our appreciation to the respective County management and their staff for their assistance and cooperation during this follow-up review. David R. Ellspermann Clerk of the Circuit Court Wallace K. Watford Internal Auditor c: James L. Lowry, County Administrator Edwin L. Smith, Assistant County Administrator Janet Y. Tutt, Assistant County Administrator Myra Tedder, MSTU/Assessment Director Donald Hawkins, Acting Parks and Recreation Director David Holmes, County Extension Director Report No Page 2

4 PARKS AND RECREATION DEPARTMENT FOLLOW-UP REVIEW RECOMMENDATIONS 1. Parks administrative staff reconcile each departmental internal subsidiary record to the Finance System, at least on a quarterly basis. Implemented Parks staff recently obtained on-line access to Finance System. The provided information will be used to reconcile the internal subsidiary records quarterly and to compare and review financial transactions and activities on a current basis. 2. Parks administrative staff test, on a spot basis, the validity of district revenue recording into subsidiary records to ensure ongoing accuracy. Implemented Parks established a system to better ensure the accurate recording of district revenue. This system was recently enhanced to provide increased accuracy. 3. assign an appropriate management individual to periodically review each district s work product and make improvements to existing procedures. Implemented The Parks Director assigned this responsibility to the Operations Manager. 4. formalize its official policies and procedures into a departmental operating procedures manual. Implemented Parks management developed a comprehensive Procedures Manual ( ), with staff input, that emphasizes official cash handing and revenue recording procedures and operating procedures. 5. standardize each district s individual standardize operating procedures manuals. Implemented Parks management acknowledged and included in the standard Procedures Manual the individual operating differences of the respective districts. Report No Page 3

5 RECOMMENDATIONS 6. confirm its cash records are correct, compare to Finance System amounts, notify Finance of correct balances with request for adjustments and annually confirm locations, amounts and custodians. Implemented This was accomplished. Parks administrative staff presently confirms the cash amounts and custodians on a quarterly basis. 7. research security issues to determine if there is current need and available resources to change procedures for cash collection and transportation. Implemented Parks management considered the security issues and included its decision in the Procedures Manual. 8. closely monitor reimbursement grants in future to ensure that County promptly bills and timely collects from grantors. Implemented The Acquisition and Planning Manager was assigned this responsibility. grants are being billed in accordance with grant requirements. 9. consider alternative acquisition of one or more reservation system software packages if system under development is subsequently deemed unsuitable. Implemented Parks management reviewed the analysis and proposal prepared by the Information Systems Department and decided to move forward with the existing system then being developed. 10. devise a system to physically distinguish the types of passes and issue dates. Implemented Parks management developed a commercial pass in addition to existing residential pass. The residential pass was redesigned beginning with year Parks staff believe the current format with punched out holes for month and year of expiration can adequately distinguish the validity of each pass. Report No Page 4

6 RECOMMENDATIONS 11. enhance Honor System with additional operational controls by establishing a selective enforcement routine to intensely observe compliance with Honor System and issue citations for noncompliance. In Progress Parks acquired 6 car counters in FY2001 which have been used to determine usage a certain parks. These can be used to determine relative revenues from paid use versus pass use to calculate compliance with Honor System and selective enforcement needs. Staff have been instructed to issue more warnings and will soon issue citations instead of warnings. 12. Parks administrative staff review rental transactions with greater care. All deviations should be promptly reported to Director. In Progress Parks management reviewed the Horseshoe Lake Park errors identified in original report and the then current transactions. The Director has recently directed administrative staff to perform the recommended scrutiny of the revenues of that park. 13. Parks Director review and compare fees and deposits charged to the current fee resolution and submit any required revisions to BCC for adoption. Implemented The Director reviewed and made certain recommendations for changes, which were adopted by BCC on 8/1/00 by Resolution 00-R Parks Director promptly notify County Administrator of any deviations from BCC resolutions on Parks usage and fees so that appropriate corrective actions may be taken. 15. Horseshoe Lake Standard Rental Agreement be closely re-examined and revised, to include best processing and maintenance procedures of agreements and related documents. Implemented The Director has not identified any deviations since Resolution 00- R-219. He has instructed that any fee waivers must be approved in accordance with established policy. Implemented Parks management made certain changes to Horseshoe Lake Park procedures, which included discontinuing the Standard Rental Agreement and replacing it with a newly devised form. Report No Page 5

7 RECOMMENDATIONS 16. consider the suggested enhancements to the existing Horseshoe Lake Standard Rental Agreement. Implemented The Standard Rental Agreement was replaced with another form and rental processing procedure structured similarly to the campground agreement. 17. consider need to enhance guest payment methods at Horseshoe Lake Park. Implemented Parks management made certain enhancements: Horseshoe Lake Park now accepts credit cards and has a $ change fund. 18. review Horseshoe Lake Park Internet web site and determine whether it should be revised and improved. Partially Implemented The web site was revised, but does not include the suggested downloadable rental form or rates posted. 19. Southwest District Supervisor routinely review and sign financial reports prepared by Assistant District Supervisor. Implemented This procedure is being routinely performed. 20. clarify interest charge language contained in Fairgrounds and Southeastern Livestock Pavilion agreements to ensure consistency. Not Implemented Parks management has not yet made any changes to either agreement. 21. strictly enforce rental insurance requirements, unless official waiver is obtained. Implemented The insurance exception noted in the original report has been corrected and appropriate insurance coverage is in effect. Report No Page 6

8 RECOMMENDATIONS 22. determine method to further safeguard event folders, original file documentation and other important event information. Implemented Parks management implemented additional safeguards, including computerized scheduling and billing documentation and the computer storage and backup of important files. In addition, an event booking and billing procedures manual was created. 23. require further contacts be made with event co-sponsors to ensure full compliance with event advertising requirements. Penalties for non-compliance should be considered. Implemented Our current event file review did not disclose the type of exceptions noted in original report. Further, BCC during 2001 considered the issues of co-sponsorships and fee waivers and has made changes. 24. ensure a marketing plan for Fairgrounds is developed and implemented. In Progress Parks management did not develop the suggested marketing plan as an event facility because of the uncertainty surrounding the anticipated disposal of Fairgrounds property. BCC recently declared the Fairgrounds as surplus property and authorized proceeding with the possible disposition. Report No Page 7

9 SILVER SPRINGS SHORES RECREATION DEPARTMENT FOLLOW-UP REVIEW RECOMMENDATIONS 1. review SSS cash collection procedures in our previous report and revise to reflect current practice and personnel. Implemented MSTU management authorized the recent installation of a drop safe at the Youth Center, which was followed by the revision of related official cash collection and safeguarding procedures. 2. prepare SSS deposit transmittals more often throughout the calendar month. Implemented SSS administrative staff prepare the deposit transmittals and deliver to Finance on a weekly basis. 3. determine better method for safeguarding cash and employee safety at SSS Youth Center. Implemented MSTU management authorized the recent installation of a drop safe at the Youth Center, which was followed by the revision of related official cash collection and safeguarding procedures. 4. verify SSS cash funds, determine if funds are necessary and formally request Finance Department to appropriately record. Implemented MSTU management reviewed and determined that the funds on hand were necessary. The formal request to establish and record these funds in the financial records was recently submitted through the County Administrator to Finance. Report No Page 8

10 DUNNELLON AIRPORT AND PARK OF COMMERCE FOLLOW-UP REVIEW RECOMMENDATIONS 1. develop and implement standardized Airport leasing policies as part of a comprehensive marketing strategy. Planned The County Administrator has not yet implemented the recommendation, citing uncertainty about the ultimate BCC actions on retaining Airport property and continuing Airport operations. Further, subsequent to the issuance of the original report, the last Airport Supervisor, who would have been assigned the responsibility for implementation, left his position and has not been replaced. 2. establish written lease management policies, procedures and practices for Airport. Planned See above comments. 3. consider the suggested changes to Airport subleasing practice. Planned See above comments. 4. consider the identified Airport T-hangar leasing issues. Planned See above comments. Report No Page 9