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 compared to industry best practices cited by the: Office of the Legislative Auditor - State of Minnesota; Department of Education - State of Idaho (Middleton School District), and other governmental jurisdictions. In addition, we analyzed the Department's internal controls for facilities management in light of generally accepted government auditing standards set forth in Government Auditing Standards (Yellow Book), which state: "Internal control comprises the plans, policies, methods, and procedures used to meet the organization's mission, goals, and objectives. Internal control includes the processes and procedures for planning, organizing, directing, and controlling program operations, and management's system for measuring, reporting and monitoring program performance." (GAO-07-731G, Government Auditing Standards, Comptroller General of the United States, July 2007, p. 20) 4