2011-01-ES Executive Summary - Limited Scope Performance Audit Parks and Recreation Facilities Asset Management

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EXECUTIVE SUMMARY Limited Scope Performance Audit of the Department of Parks and Recreation’s Facilities Asset Management [Conducted in accordance with Generally Accepted Government Auditing Standards (GAGAS)] This limited scope performance audit examines the Department of Parks and RecreationÓs asset management of recreational facilities, including maintenance and meeting the goals for facilities, fiscal responsibility, and saf 2004-2009 Strategic Plan. The CountyÓs recreational facilities are public assets acquir investment of public tax dollars. County officials are stewards decisions about how public facilities are used, operated, mainta have far-reaching financial and social consequences.Currently, certain recreational facilities cannot be fully utilized by the public in their existing condition; games have had to be stopped due to leaking roofs; other major events have been impacted by f or parts of facilities have been closed due to hazardous materia Nationwide, many government jurisdictions and their constituents are experiencing the consequences of deferring maintenance and repair of public asset Hawaii County, the current Parks and Recreation Administration and Pa Division have inherited the responsibility for managing deterior critical maintenance and repairs. Many of the CountyÓs older re rehabilitation due to the long history of deferred maintenance, now determined to be hazardous, and new Americans with Disabilities Act (ADA) access requirements. Although we observed Parks Maintenance Division staff diligently and completing routine work orders, the DepartmentÓs reactive pr critical maintenance and insufficient proactive processes and pr maintenance have contributed to deteriorating facilities. Criti including roof painting and repair and termite treatment Î has b leaking roofs at 11 of the 16 recreational sites visited by the reported by facility staff at 6 of the 16 sites. Critical maint observed by the auditors or reported by facility staff at 15 of deficiencies being reported but left uncorrected for several yea The interrelated processes of planning, budgeting, operations, a upkeep of public facilities and effective asset management need Department of Parks and Recreation. The DepartmentÓs current system of asset management is ineffective, with the Department lacking a detailed facility inventory, condition assessment, and repair cost estimates to provide the information necessary t budgets. The Department does not have an asset management plan plan to reduce the backlog of deferred maintenance and repairs, hazardous materials with interim safety measures, and an annual proactive preventative maintenance of critical facility componen While the Department of Parks and Recreation roughly estimated c deferred maintenance backlog at approximately $80 million, $1.3 allocated CIP funding for Repairs/Improvements is scheduled to lapse unused on June 30, 2011. The DepartmentÓs Operating Budget is not based on actual needs, with the Parks Maintenance DivisionÓs Miscellaneous Contract Services account for roof