Purpose

To determine the extent of implementation of the eight recommendations included in our original report, Controls Over Cash Advance Accounts (Report 2014-S-22).

Background

Our initial audit report, which was issued on December 22, 2014, determined whether Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business expenses. We concluded that these accounts received little scrutiny and made recommendations to improve internal controls over these accounts. As of March 31, 2016, Parks was authorized to have three advance accounts with a total value of $313,090, as follows: Change Fund – $271,590; Petty Cash Fund – $40,000; and Confidential Fund – $1,500.

Key Finding

Parks made significant progress in correcting the problems we identified in the initial report. Of the eight prior audit recommendations, seven have been implemented and one recommendation has not been implemented.

Key Recommendation

Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review.

Other Related Audit/Report of Interest

Office of Parks, Recreation, and Historical Preservation: Controls Over Cash Advance Accounts (2014-S-22)