SUBJECT:
Title
Present Report No. 2025-03 Revenue Control Review of Southeastern Livestock Pavilion
Body
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INITIATOR: |
DEPARTMENT: |
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Sachiko Horikawa, Internal Audit Director |
Clerk of Courts |
DESCRIPTION/BACKGROUND:
Pursuant to our annual audit plan for the calendar year 2024, we have completed an internal control review of the Southeastern Livestock Pavilion (SELP), which operates under the Marion County Parks and Recreation Department with emphasis on financial activities.
Overall, while foundational policies and controls exist at SELP for administration of financial related activities, we found that there are opportunities for improvement.
In our review of the processes and internal controls, we noted application of informal historical practices that did not align with the fee resolutions approved by the Board of County Commissioners (Board), lack of standardized documentation, limited staff understanding of policies and regulations. Strengthening the controls will improve compliance with the Board-approved resolutions, enhance financial effectiveness, and promote greater accountability and transparency.
BUDGET/IMPACT:
None
RECOMMENDED ACTION:
Recommended action
None, informational purposes only
end