AUDIT COMMITTEE SUMMARY
June 16, 2020
Follow-Up Audit of Parks and Recreation Online Reservation Payment System
Report Issued May 26, 2020
Audit Objective
Determine if the recommendations made in the prior audit of Parks and Recreation Online Reservation Payment System have been effectively implemented.
Background
On January 9, 2019, the Office of the City Auditor completed an audit of the Parks and Recreation (Parks) Online Reservation Payment System to determine if controls and processes within the ActiveNet reservation and payment system were adequate and properly managed. We concluded that the ActiveNet system was working as intended, however there were opportunities to strengthen the controls associated with user access, cash refunds, and modifying or waiving reservation fees. Parks and Recreation management agreed with our conclusions and developed action plans to address the audit recommendations.
Scope & Methodology
The audit scope was limited to the recommendations and corrective action plans made in the original report for the time frame from February 2019 through December 2019.
Conclusions
We determined that Parks has successfully implemented adequate controls to address prior audit recommendations. Specifically, the Parks and Recreation Department, in coordination with ITSD, has reviewed and made appropriate modifications to ActiveNet user profiles and performed a user access review to ensure elevated privileges are limited and duties are segregated. Additionally, Parks developed and implemented policies for modifying and waiving reservation fees and requiring documented management approval for all refunds.
As we had no findings, we made no further recommendations.