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Report Highlights June 28, 2019 Cash Handling at Department of Parks & Recreation Follow-Up Original Audit no 1 rem 11 • • Background Background There are inherent risks associated with In June of 2016, the Office of the Legislative Auditor the implementation of the cash handling concluded an audit of cash handling of facility use processes. If no internal controls exist, permits at the Department of Parks and Recreation or if they exist but are not enforced, the (P&R) and issued five recommendations. risks related to the process increases, thereby increasing the risk exposure to Management has generally agreed with the the County. The Office of the Legislative comments and status of recommendations in this Auditor determined that a thorough report. examination of facility use permits cash handling policies, procedures, and Objective processes was warranted. To determine if the Department of Parks and Recreation implemented our 2016 cash handling What we recommended audit recommendations. The audit identified improvements for management to increase internal What we found controls for facility use permits cash handling including: We tested five recommendations and found that Segregating incompatible duties management took action as follows: • among those who perform accounting procedures and those Implemented In Progress who handle cash. Segregation of 1 0 • Implementing ongoing monitoring Duties of the internal control system over cash receipting activities to ensure that revenue is complete. Monitoring and 2 0 • Updating, strengthening, and Oversight enforcing cash handling policies and procedures; and Policies and 0 • Providing initial and on-going Procedures cash handling and internal controls training for all employees Training who handle revenue. This audit was conducted in accordance with generally accepted government auditing standards.