Office of Audit and Evaluation Director

Office of Audit Services and Management Support MEMORANDUM To: Lisa C. 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 Audit of Dr. James R. Smith Neighborhood Center – Facility Rental Contracts (Report No. 07-16) Date: August 6, 2007 Attached is a summary of the status of recommendations as determined from our follow-up review of the Audit of Dr. James R. Smith Neighborhood Center - Facility Rental Contracts (Report No. 06-18). Our review procedures consisted of staff inquiries and a limited review of written documentation. Our follow-up was made in accordance with generally accepted government auditing standards, except that we did not perform substantial tests of evidence supporting responses from officials responsible for resolving audit findings and recommendations. Six of the nine recommendations made in the original report have been implemented, two recommendations are partially implemented and one recommendation is planned for implementation. One partially implemented recommendation involves resolving old/unusual contracts from previous years and is expected to be implemented by September 2007. Another partially implemented recommendation involves monitoring of CLASS report results and is expected to be implemented by August 2007. The recommendation to strengthen CLASS software access controls through the ...