AUDIT COMMITTEE SUMMARY
May 15, 2018
Audit of Development Services and Parks and Recreation Departments
Tree Mitigation and Canopy Investment Funds
Report Issued April 23, 2018
Audit Objective
Determine if oversight of the Tree Mitigation and Canopy Investment Funds is adequate to include allocation of funds.
Background
The City passed the Tree Preservation Ordinance with the purpose of maximizing tree preservation and increase tree canopy coverage. Prior to any development of property, a tree permit must be obtained. Land development activities that remove trees and disturb vegetation require a Tree Permit/Affidavit application and an option to submit a Tree Preservation Plan. In addition, land developers have the option to pay mitigation fees if they elect not to preserve trees.
Development Services Department (DSD) is responsible for issuing tree permits and collecting Tree Mitigation and Canopy Investment revenues. The Parks and Recreation Department (Parks) is responsible for initiating tree adoption events and educating the community regarding tree preservation.
The Tree Mitigation and Canopy Investment Funds were established to account for revenues generated from tree mitigation fees, tree canopy fees and civil penalties. Parks is responsible for the use of revenues generated from fees on tree adoption events and tree preservation education. For fiscal year 2017, Parks facilitated 32 community adoption events that provided the public an opportunity to adopt trees. In addition, these events provided education for the public regarding tree preservation and proper planting of trees.
Audit Scope and Methodology
The audit scope was fiscal years 2016 and 2017. We reviewed mitigation and canopy fund tree permits to determine if tree permits were properly supported, reviewed and fees were accurate. In addition, we reviewed for allowable expenditures. We reviewed tree inventory controls for proper safeguards. Finally, we reviewed documentation to verif...
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