City of Springfield News Releases (General)

Posted on: December 21, 2016

Accounting firm completes audit of Parks department

Citylogo.jpg

FOR IMMEDIATE RELEASE


Certified accounting firm RubinBrown LLP has completed an audit report of the Springfield-Greene County Park Board for transactions from Jan. 1, 2015 through May 31, 2016.


The City hired RubinBrown in 2014 to create a three-year audit plan of the City’s departments. Visit the City’s Open Data page to view audits completed.


The audit report identified best practices already in place and made observations and recommendations on how to improve processes.


The audit covered the Park Board's general operations, including the golf enterprise fund. As the Park Board is an administrative board set by City Charter, the audit only covers operations and financial transactions for which the City Council has governance.


The following procedures were completed as part of the audit:


• In-person interviews with Parks department personnel at the Cooper Tennis Complex, Horton Smith Golf Course, Stewart Golf Course, Rivercut Golf Course, and the Chesterfield Family Center; and the City’s risk manager.

• Development of a narrative of the Parks department operations based on our interviews and our review of the City of Springfield and Parks policies and procedures.

• Limited testing in the following areas:

•  Cash handling observations for the five park locations listed above;

• Inspection of cash receipts support for a sample of 10 dates;

• Financial analyses of the golf enterprise fund and the Parks general funds; and

• Inspection of safety inspection checklists.

• Review of the golf enterprise fund budget and financial statement for evidence of a deferred maintenance fund.

• Benchmarking of liability insurance limits against similarly sized cities.


Best practices

Based on RubinBrown’s review, the Parks department has adequate internal controls, except as provided in the findings below.


The following are some of the observations indicative of the Parks department’s adherence to best practice internal controls:


• The Parks department has been recommended for accreditation by the Commission for Accreditation of Parks and Recreation (CAPRA). A parks agency must comply with 151 standards in order to obtain accreditation.

• Parks performs unannounced cash handling audits at selected facilities periodically throughout the year.

• The Parks department business office reconciles the cash deposits to sales reports from each point-of-sale location on a daily basis. During this process the business office reviews the reconciliations for overage, shortages, and unusual transactions.

• The Parks department has adequate safety policies and procedures in place.


Observations and Recommendations

RubinBrown noted the following observations during its review.


• The firm reviewed 10 days of cash packets from different locations to ensure they complied with the City’s financial management policy. RubinBrownfound errors in four of 10 days: closing cash counts, general arithmetic, incomplete void/refund documentation and a segregation of duties conflict.

• Patrons are pre-paying for rounds of golf in amounts ranging from $500 to $1,500 without signing a document outlining the terms and conditions of the plan. Without proper written terms, discrepancies could arise about assignment of patron liability or who is entitled to the patron funds in the event of disagreement between the Parks

department and the patron.

• Per policy, each playground should be inspected once a month. RubinBrown reviewed five facilities with playgrounds for inspection documentation and found the following:

• One facility did not have any playground inspections documented for the selected month.

• Two selected facilities had weekly playground inspections and it was noted that those inspections contained several recurring findings that were previously documented.


RubinBrown provided four process improvement opportunities in the areas of cash handling, enterprise fund management, and insurance. All observations, recommendations, and process improvement opportunities were discussed with management.


“We appreciate the recent work done on behalf of the City’s internal audit group,” said Parks Director Bob Belote. “Our Park Board operation is a very big one, so it’s always good to have a fresh set of professional eyes looking at it with us. While we’re very fortunate to have a business operations division that works to closely manage our financial systems on a daily basis, an audit like this one gives us the opportunity to continue improving our policies and procedures.”


“We’ve already started the process of working some of their recommendations into our financial protocols where appropriate.”


Mayor Pro Tem Ken McClure is the chair of City Council's Finance and Administration Committee, which reviewed the audit.


“Internal audits provide important information to the City’s leadership team, as well as accountability to the taxpayers,” McClure said.


The Park Board audit is part of Council's approved annual audit plan and is available on the City's Web site.

 

About the Springfield-Greene County Park Board

The Park Board is a nine-member administrative board, established by City Charter, to operate a countywide park system in the City of Springfield and the unincorporated areas of Greene County. As an administrative board, the Park Board is given the authority to enter into contracts, make real estate purchases, and oversee the city-county park system.


The Park Board operates more than 100 park sites, including specialty sports and recreation facilities, more than 100 miles

of trail opportunities, a zoo and three golf courses.


The Park Board recently celebrated its accreditation by the Commission for Accreditation of Park and Recreation Agencies (CAPRA). The Park Board is now among only 155 CAPRA-accredited parks and recreation agencies in the U.S. Fewer than 2 percent of parks and recreation agencies in the country are accredited by the agency.


In 2016, the Park Board’s Cooper Tennis Complex was recognized with a Facility Excellence Award by the U.S. Tennis Association and the Lafayette Park/Woodland Heights “Tennis Under the Lights” Program was recognized with an Event of the Year Award by the U.S. Tennis Association Missouri District



# # #

For more information, contact: Cora Scott, Director of Public Information & Civic Engagement, 417-864-1009 (office) | 417-380-3352 (cell), cscott@springfieldmo.gov or David Holtmann, Interim Finance Director | 417-864-1632 or dholtmann@springfieldmo.gov

Download the Parks audit report.
Facebook Twitter Google Plus Email

Other News in City of Springfield News Releases (General)

CouncilSummary.jpg

Feb. 21 City Council meeting summary

Posted on: February 21, 2017
CouncilSummary.jpg

Feb. 6 City Council meeting summary

Posted on: February 6, 2017
CouncilSummary.jpg

Jan. 23 City Council meeting summary

Posted on: January 23, 2017
CouncilSummary.jpg

Jan. 9 City Council meeting summary

Posted on: January 9, 2017
CouncilSummary.jpg

Dec. 12 City Council meeting summary

Posted on: December 12, 2016
CouncilSummary.jpg

Nov. 28 City Council meeting summary

Posted on: November 28, 2016
CouncilSummary.jpg

Nov. 14 City Council meeting summary

Posted on: November 14, 2016
CouncilSummary.jpg

Oct. 31 City Council meeting summary

Posted on: October 31, 2016
CouncilSummary.jpg

Oct. 17 City Council meeting summary

Posted on: October 17, 2016
Citylogo.jpg

October sales tax revenues on target

Posted on: October 11, 2016
CouncilSummary.jpg

Oct. 3 City Council meeting summary

Posted on: October 3, 2016
CouncilSummary.jpg

Sept. 19 City Council meeting summary

Posted on: September 19, 2016
CouncilSummary.jpg

Sept. 6 City Council meeting summary

Posted on: September 6, 2016
Citylogo.jpg

Zone 2 Council seat open

Posted on: August 25, 2016
CouncilSummary.jpg

Aug. 8 City Council meeting summary

Posted on: August 8, 2016
CouncilSummary.jpg

July 25 City Council meeting summary

Posted on: July 25, 2016
CouncilSummary.jpg

July 11 City Council meeting summary

Posted on: July 11, 2016
CouncilSummary.jpg

June 27 City Council meeting summary

Posted on: June 27, 2016
CouncilSummary.jpg

June 13 City Council meeting summary

Posted on: June 13, 2016
CouncilSummary.jpg

April 18 City Council meeting summary

Posted on: April 18, 2016
CouncilSummary.jpg

April 4 City Council meeting summary

Posted on: April 4, 2016
CouncilSummary.jpg

March 21 City Council meeting summary

Posted on: March 21, 2016
CouncilSummary.jpg

March 7 City Council meeting summary

Posted on: March 7, 2016
CouncilSummary.jpg

Feb. 22 City Council meeting summary

Posted on: February 22, 2016
Citylogo.jpg

City employee dies in accident at landfill

Posted on: February 10, 2016
Citylogo.jpg

City solicits bids for properties

Posted on: February 10, 2016
CouncilSummary.jpg

Feb. 8 City Council meeting summary

Posted on: February 8, 2016
CouncilSummary.jpg

Jan. 25 City Council meeting summary

Posted on: January 25, 2016
Citylogo.jpg

Zone 2 Councilman Justin Burnett resigns

Posted on: January 14, 2016
CouncilSummary.jpg

Jan. 11 City Council meeting summary

Posted on: January 11, 2016
Citylogo.jpg

Video looks back at 2015

Posted on: December 31, 2015
CouncilSummary.jpg

Dec. 14 City Council meeting summary

Posted on: December 14, 2015
Citylogo.jpg

City of Springfield Weekly News Tip Sheet

Posted on: December 14, 2015
Citylogo.jpg

Awards & Achievers

Posted on: November 25, 2015
CouncilSummary.jpg

Nov. 23 City Council meeting summary

Posted on: November 23, 2015
Citylogo.jpg

City of Springfield Weekly News Tip Sheet

Posted on: November 23, 2015
Citylogo.jpg

City of Springfield Weekly News Tip Sheet

Posted on: November 18, 2015
CouncilSummary.jpg

Nov. 9 City Council meeting summary

Posted on: November 9, 2015

Five City Councilmembers issue statement

Posted on: November 2, 2015
CouncilSummary.jpg

Oct. 26 City Council meeting summary

Posted on: October 26, 2015
CouncilSummary.jpg

Oct. 12 City Council meeting summary

Posted on: October 12, 2015
CouncilSummary.jpg

Sept. 28 City Council meeting summary

Posted on: September 28, 2015
CouncilSummary.jpg

Sept. 14 City Council meeting summary

Posted on: September 14, 2015
CouncilSummary.jpg

Aug. 24 City Council meeting summary

Posted on: August 24, 2015
Citylogo.jpg

City responds to Sheriff's Counterclaim

Posted on: August 14, 2015
CouncilSummary.jpg

Aug. 10 City Council meeting summary

Posted on: August 10, 2015
CouncilSummary.jpg

July 27 City Council meeting summary

Posted on: July 27, 2015
CouncilSummary.jpg

July 13 City Council meeting summary

Posted on: July 13, 2015
CouncilSummary.jpg

June 22 City Council meeting summary

Posted on: June 22, 2015
CouncilSummary.jpg

April 27 City Council meeting summary

Posted on: April 27, 2015
Citylogo.jpg

Gift of Time nominations now open

Posted on: April 20, 2015
CouncilSummary.jpg

April 13 City Council meeting summary

Posted on: April 13, 2015
CouncilSummary.jpg

April 27 City Council meeting summary

Posted on: April 13, 2015
Citylogo.jpg

Monthly sales tax revenue down

Posted on: April 7, 2015
Citylogo.jpg

Media Tour of Heer's Luxury Living

Posted on: March 24, 2015
Citylogo.jpg

March 23 City Council meeting summary

Posted on: March 23, 2015
Citylogo.jpg

March 9 City Council meeting summary

Posted on: March 9, 2015
Citylogo.jpg

Landmarks Board meeting cancelled

Posted on: March 3, 2015
Citylogo.jpg

Feb. 23 City Council meeting summary

Posted on: February 23, 2015
Citylogo.jpg

Monthly sales tax revenue down

Posted on: February 10, 2015
CouncilSummary.jpg

Feb. 9 City Council meeting summary

Posted on: February 9, 2015
Citylogo.jpg

Jan. 26 City Council meeting summary

Posted on: January 26, 2015
Citylogo.jpg

Filing closes for City Council seats

Posted on: January 20, 2015

Dec. 30 City Council Lunch CANCELLED

Posted on: December 29, 2014
CouncilSummary.jpg

Dec. 15 City Council meeting summary

Posted on: December 15, 2014
Citylogo.jpg

Jan. 12 City Council meeting summary

Posted on: January 12, 2015
_WeeklyEvents.jpg

Weekly Calendar for December 15-19

Posted on: December 15, 2014
Citylogo.jpg

Nov. 24 City Council meeting summary

Posted on: November 24, 2014
_sw_wwt_plant.jpg

Springfield ‘saves’ Hollywood

Posted on: November 18, 2014
Citylogo.jpg

Springfield to rally for peace Saturday

Posted on: November 14, 2014
Citylogo.jpg

City Clerk certifies referendum petition

Posted on: November 13, 2014
Citylogo.jpg

Nov. 10 City Council meeting summary

Posted on: November 10, 2014
_WeeklyEvents.jpg

Weekly Calendar November 10-14

Posted on: November 10, 2014
Citylogo.jpg

City Clerk Receives Referendum Petition

Posted on: November 5, 2014
CouncilSummary.jpg

Oct. 27 City Council meeting summary

Posted on: October 27, 2014
_WeeklyEvents.jpg

Weekly Calendar October 27-31

Posted on: October 27, 2014
Citylogo.jpg

Oct. 13 City Council meeting summary

Posted on: October 13, 2014
WeeklyEvents.jpg

Weekly Calendar October 13 - October 17

Posted on: October 13, 2014
Citylogo.jpg

City's October sales tax revenue up

Posted on: October 8, 2014
WeeklyEvents.jpg

Weekly Calendar October 6-10

Posted on: October 6, 2014
Citylogo.jpg

City outlines plans for additional police

Posted on: September 30, 2014
WeeklyEvents.jpg

Weekly Calendar September 29 - October 3

Posted on: September 29, 2014
WeeklyEvents.jpg

Weekly Calendar September 22 - September 26

Posted on: September 22, 2014
WeeklyEvents.jpg

Weekly Calendar September 15-19

Posted on: September 15, 2014
Citylogo.jpg

Sept. 8 City Council meeting summary

Posted on: September 8, 2014
WeeklyEvents.jpg

Weekly Calendar September 8 - September 12

Posted on: September 8, 2014
Citylogo.jpg

Weekly Calendar September 1- September 5

Posted on: September 2, 2014
WeeklyEvents.jpg

Weekly Calendar November 3 - November 7

Posted on: November 3, 2014
Citylogo.jpg

August sales tax revenue up

Posted on: August 20, 2014
Citylogo.jpg

Sept. 22 City Council meeting summary

Posted on: September 22, 2014
Citylogo.jpg

New system for City news releases

Posted on: August 8, 2014
Citylogo.jpg

City solicits bids for properties

Posted on: July 10, 2014
Citylogo.jpg

July sales tax revenue up

Posted on: July 8, 2014