Report No. 2008-96
December 2008
Complete Audit Report
The following findings were included in our audit report on the City of St. Louis Department of Parks, Recreation, and Forestry.
The Forestry Division collected approximately $860,000 during the year ended June 30, 2008. The computer system billing rates for mowing vacant lots were not set at the correct amount. The division does not submit some billing information to the collection agency in a timely manner and did not submit entire outstanding amounts due to the collection agency for some accounts. The billing system does not provide some information necessary to efficiently operate the division. The Forestry Division is not adequately documenting adjustments and write-offs made in the billing system and the employees who authorized and posted the adjustments or write-offs are not identified and the reason and supporting documentation is not maintained.
The Forestry Division adds an administrative fee of 10 percent to each customer's bill for handling the billings of the Department of Public Safety, Building Division; however, the Forestry Division had no documentation to show how the administrative fee was determined and does not have written authorization to charge this administrative fee. Accounting duties are not adequately segregated and there is no independent oversight related to the Forestry Division receipts. Some monies received are not recorded in a timely manner. The Forestry Division does not generate a report of daily receipts posted to the billing system which could then be reconciled with the spreadsheet and transmittals to the Director's office. Also, some monies received are not transmitted to the Director's office in a timely manner.
The Board of Parks and Recreation, originally established by the City Charter, has been inactive since approximately 1981. The board is to advise the Director of Parks, Recreation, and Forestry on matters relating to parks and recreation. In addition, the board is to hear complaints of individuals and groups concerning the use of the parks and recreational facilities with recommendations to be made to the director. As a substitution the department has created several smaller boards for individual parks such as the Forest Park Advisory Board which was formed in 1996. By letting the Board of Parks and Recreation become inactive, it appears the department is in violation of the City Charter.
The Forestry Division has not entered into a written agreement for grass cutting, weed maintenance, and debris removal on property owned by the Land Reutilization Authority (LRA). The division currently maintains approximately 3,500 properties for the LRA. The LRA made a payment of $100,000 to the Forestry Division for the services performed during the year ended June 30, 2008, but according to Forestry Division billing records the grass, weed, and debris charges were $1,658,000 for the year. There is no documentation showing how the $100,000 was determined nor is there a written agreement or policy documenting the duties and responsibilities of the Forestry Division regarding the LRA land. In addition, the Parks Division performed grass cutting services without charge for a not-for-profit organization, which is prohibited by the Missouri Constitution.
The Department of Parks, Recreation, and Forestry leases space to a catering company in Forest Park and has not conducted a review of the company's accounting records nor requested the Internal Audit Section of the Comptroller's office to conduct a review of the records to ensure the accuracy of the gross revenues reported to the department. By not conducting a review of the catering company's accounting records, the department cannot ensure the amount of reported gross revenues for the rent calculation is accurate.
Some emergency purchases did not appear to meet the city's definition of "emergency" and the department does not have one individual responsible for approving emergency purchases. It appears the department may be using emergency purchases to circumvent normal city purchasing procedures.
For the year ended June 30, 2008, the Parks Division collected approximately $1,010,000 in receipts. The numerical sequence of receipt slips is not accounted for properly and voided receipt slips are not properly defaced and retained. The Parks Division receives money for items such as softball league fees, special events, athletic field rentals, Jewel Box admissions and weddings.
The petty cash fund maintained for Soulard Market was $80 short because the Market Manager deposited a reimbursement check into a personal account. In addition, the method of payment is not indicated on some receipt slips issued for the market and the composition of receipt slips is not reconciled to transmittals.
Complete Audit Report
Missouri State Auditor's Office
moaudit@auditor.mo.gov
