AAA Audit of Recreation Facility Financial and Contract Management, A-2003-FFC-0499.000

DEPARTMENT OF THE ARMY U.S. ARMY CORPS OF ENGINEERS 441 G STREET NW WASHINGTON, D.C. 20314-1000 CECW-CO MEMORANDUM FOR COMMANDERS, MAJOR SUBORDINATE COMMANDS, CHIEFS. OPERATIONS DIVISIONS SUBJECT: AAA Audit of Recreation Facility Financial and Contract Management, A-2003- FFC-0499.000 1. The subject audit was conducted in 2003 at U.S. Army Corps of Engineers Fort Worth, Kansas City, and Vicksburg Districts. The draft Audit Report may be found at ~~~~.;!/c~~s.!akes~us.a.~:.e~.ar.m~~.mI~!empl.~~ees!usefees!~oI~c~~:~.tml on the Natural Resources Management Gateway. This memorandum provides nationwide guidance pursuant to recommendations made in the Corps-wide audit report. Guidance contained in this memorandum will be incorporated in the appropriate Engineering Regulations and Engineering Pamphlets by 1 January 2005. 2. The objective of Section A - RECREATION USER FEES of the audit was to determine if recreation user fees are properly accounted for and remitted. The following guidance is provided relative to recommendations in Section A. a. It is critical that recreation use fees be accounted for and remitted to the Finance Center properly. Guidance inER1130-2-550, Chapter 9, EP 1130-2-550, Chapter 9; and ER 37-2-10, as supplemented by local guidance, describes and governs accounting and remittance of recreation use fees. Districts will conduct periodic reviews to assure all guidance is followed correctly in the accounting for and timely remittance of ...