2011-01-AU Limited Scope Performance Audit of the Department of Parks and Recreation’s Facilities Asset Management

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Chapter 1: AUDIT PLAN CHAPTER 1 AUDIT PLAN The Office of the Legislative Auditor would like to thank the Department of Parks and Recreation for its cooperation. Further, we would like to recognize the hard work and dedication of the Department's staff, especially that of the Parks Maintenance Division. The purpose of this report is not to in any way detract from the work and efforts of the P&R staff, but to suggest processes and tools that if implemented would permit the Department to be more effective in reaching its facility related goals and objectives. COMPLIANCE WITH GAGAS This limited scope performance audit was conducted in accordance with Generally Accepted Government Auditing Standards (GALAS). AUDIT SCOPE This limited scope performance audit of the Department of Parks and Recreation examines the Department's asset management of its recreational facilities, including maintenance and repair. Our initial audit plan was to review the Department of Parks and Recreation's progress toward reaching the various goals set forth in its 2004-2009 Strategic Plan. Our preliminary review of documentation, staff interviews, and site visits indicated that the Department had taken significant steps toward achieving some of its strategic plan goals, such as providing recreational activities to meet community needs. It became apparent, however, that the Department has not been as successful at meeting its goals relating to facilities. As a result, our audit scope was revised to specifically focus on the facilities goals within the Departments strategic plan. The audit period encompassed FY2006-2007 through FY2010-2011. AUDIT OBJECTIVES Assess the performance of the Department of Parks and Recreation in meeting its strategic goals and objectives relating to facilities, and compare the Department's policies and procedures to recognized industry best practices. In the analysis that follows, we begin by examining the Departments efforts to meet its stated goals relating to facilities, then present industry best practices relating to an asset management system that would assist the Department in achieving its stated facilities goals as well its broader goals of public service and safety, and employee safety and satisfaction. We provide information pervasively recognized in our research as being key to an effective asset management system, as well as some source references for consideration. We do not present a single model or system for several reasons: 1) it is unlikely that any one system is going to be a perfect model or match for the Department's needs; 2) it is not the auditors' role to suggest that a particular system meets the Department's needs; and 3) there are many variables to be considered, and it is the County Administration's and P&R management's role to define the importance of each of those variables in developing the systems and processes for managing the Department's facilities. 1