Office of Audit and Evaluation Director

Office of Audit Services and Management Support MEMORANDUM To: Lisa Early, Families, Parks and Recreation Director From: Beryl H. Davis, CPA, CGFM, Director Office of Audit Services and Management Support Re: Follow-Up Review of Contract Compliance Audit of Action Park Alliance (Report No. 09-01) Date: October 10, 2008 Attached is a summary of the status of recommendations as determined from our follow-up review of the Contract Compliance Audit of Action Park Alliance (Report No. 08-02), issued November 6, 2007. Our review procedures consisted of a review of the status of the recommendations provided by the Families, Parks and Recreation Department, inquiries of management, and examination of certain documents. Our follow-up was made in accordance with generally accepted government auditing standards. The standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. All seven recommendations in the original report were implemented. We would like to thank officials and personnel of the Families, Parks and Recreation Department for their cooperation during this follow-up review. Jack Sirak, Audit Program Manager, performed this follow-up review. BHD/am Attachment c: Honorable Buddy Dyer, Mayor Mayanne Downs, City Attorney Byron W. Brooks, Chief Administrative Officer Rebecca ...