Parks audit finds issues

Identified as a material weakness, generally the most severe category of finding in an audit, was the district’s reimbursement policy for mileage and per diem expenses.

“The board brought to our attention that staff was possibly reimbursed for meal and or travel related items previously paid by district credit cards,” said a Dec. 30, 2014 letter from accounting firm Friend and Reagan.

The district has a policy in place regarding meal and travel expense reimbursements, but “the resulting condition is that the district’s policy is unclear or unenforced,” the letter stated.

“The effect of the failure in design of internal controls could result in duplicate reimbursements for food and or mileage.”

The letter stated, “We were unable to review the district’s policy, therefore, our recommendation is that the district create and enforce a more defined policy regarding mileage and per diem rates and related reimbursements.”

Lewis said a new travel and per diem policy was approved by the parks board this year. “The travel per diem policy was updated which includes an itemized form that is used by all staff when they travel or would need reimbursement,” he said.

Tom Peachey, attorney for the parks district, said particular information about the reimbursement issue could not be released because it was tied to a pending claim with the state Bureau of Labor and Industries.

Former parks district director Scott Green, whose contract was terminated by the district last August, filed a civil rights claim with the state Bureau of Labor and Industries in November. He is alleging he was fired because of a disability and the district did not try to accommodate it.

In his complaint, Green said stress from personnel issues caused a serious medical condition for him. The parks district contends it followed employment law in terminating him.

The state has not yet ruled on the BOLI claim.

As for cash handling, that was given a less serious category in the audit of a significant deficiency. The audit letter stated, “It was brought to our attention the district’s cash handling policy is either non-existent or not being followed. We suggest reviewing cash handling policies at all facilities…”

Lewis said, “As of right now, there’s no firm cash handling policy so I’m currently developing a cash handling policy that will be in place before our summer operational season.”

He said the guidelines on the books now weren’t vetted and approved. “Communication wasn’t as clear as it could have been.”

He said, “there’s no intent there on anyone’s behalf, it’s just not super clear to all the staff.”