2017 Parks and Recreation, Department of

Agency: Parks and Recreation, Department of Report Date: March 29, 2018
Type: Operational LAFRC Date: June 27, 2018
Issued By: State Auditor Period Ending: June 30, 2017






Report Highlights


Internal Control: We evaluated and tested high-risk areas including: revenues, expenditures (including correcting entries and purchase card transactions), safeguarding assets and inventory, and payroll. 

  • We did not note any deficiencies that are required to be brought to the attention of those charged with governance.

Legislative intent: We evaluated and tested high-risk areas including: procurement, payroll, blanket bond coverage, proper use of special funds, and appropriation laws. 

  • We concluded there was compliance with the legislative intent.


  • This audit did not identify areas of North Dakota Parks and Recreation Department’s operations where we determined it was practical at this time to help to improve efficiency or effectiveness.


  • The increase in Land and Buildings for fiscal year 2017 relates to a new visitor’s center and bait shop at Graham Island State Park, a new visitor’s center at Fort Ransom State Park, and a comfort station at Turtle River State Park.

  • The increase in Mineral Lease Royalties revenue is for bonus payments on new wells received in fiscal year 2017.

2017 Report Highlight Graphic.JPG


[pdf] Download Report