|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|
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.
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