2013 Audit Management Letter

Westlake City School District
Cuyahoga County
Management Letter
Page 1
MANAGEMENT LETTER
Cleveland Metropolitan Park District

Cuyahoga County
4101 Fulton Parkway
Cleveland, Ohio 44144
To the Board of Park Commissioners:
We have audited the financial statements of Cleveland Metropolitan Park District, Cuyahoga County,
Ohio, (the District) in accordance with Government Auditing Standards, as of and for the year ended
December 31, 2012, and have issued our report thereon dated June 27, 2013.
Government Auditing Standards require us to report significant internal control deficiencies, fraud, and
illegal acts (including noncompliance with laws and regulations), and also abuse and noncompliance with
contracts and grant agreements that could directly and materially affect the determination of financial
statement amounts. We have issued the required report dated June 27, 2013, for the year ended
December 31, 2012.
Office of Management and Budget Circular A-133 requires that we report all material (and certain
immaterial) instances of noncompliance, significant deficiencies, and material weaknesses in internal
control related to major federal financial assistance programs. We have issued the required report dated
June 27, 2013, for the year ended December 31, 2012.
We are also submitting the following comment for your consideration regarding the District’s compliance
with applicable laws, regulations, grant agreements, contract provisions, and internal control. This
comment reflects a matter that does not require inclusion in the reports Government Auditing Standards
or Office of Management and Budget Circular A-133 require. Nevertheless, this comment represents a
matter for which we believe improvements in compliance or internal controls or operational efficiencies
might be achieved. Due to the limited nature of our audit, we have not fully assessed the cost-benefit
relationship of implementing this recommendation. However, this comment reflects our continuing desire
to assist your District. If you have questions or concerns regarding this comment please contact your
regional Auditor of State office.
Noncompliance
District-Owned Vehicle Usage Policy
Cleveland Metroparks Accounting Manual Section 100 (107): General Accounting Policies, states, “Park
District regular fleet vehicles should not be used for personal business. However, the Department
Director can approve in writing limited exceptions (i.e., travel while at an out of town conference to eat
after the conference has adjourned for the day.)”
The Ohio Auditor of State’s Best Practices Volume 1 Issue 2 states to perform job functions more
efficiently and to provide a greater level of service to residents, many governments extend the use of
district-owned vehicles to their employees. Governments realize that in many circumstances assigning a
vehicle to an employee is more cost effective than reimbursing an employee for mileage driven in a
personal vehicle. However, by providing vehicles to employees, governments expose themselves to
potential abuse. Thorough and sound policies, coupled with vigilant monitoring, can help prevent and
detect these instances of abuse.
Lausche Building, 615 Superior Ave., NW, Twelfth Floor, Cleveland, Ohio 44113‐1801
Phone: 216‐787‐3665 or 800‐626‐2297 Fax: 216‐787‐3361
www.ohioauditor.gov
Cleveland Metropolitan Park District
Cuyahoga County
Management Letter
Page 2
Noncompliance (Continued)
District-Owned Vehicle Usage Policy (Continued)
A District employee used a district-owned vehicle contrary to the aforementioned policy.
The District did not maintain a vehicle usage log. Therefore, the District failed to discover the abuse of a
district-owned vehicle by an employee who was using the vehicle for personal use, which is a violation of
the District’s policy.
We recommend the District explore implementing additional controls, such as a detailed vehicle usage
log. A detailed log may help to ensure that district-owned vehicles are not being used for personal/private
use contrary to District or State requirements. The vehicle usage log should, on a routine basis, be
reviewed for completeness and accuracy, followed by appropriate signatures to support the entries made
and approval thereof.
We intend this report for the information and use of the Board of Park Commissioners, audit committee,
and management.
Dave Yost
Auditor of State
June 27, 2013

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Westlake City School District

Cleveland Metropolitan Park District

To the Board of Park Commissioners:

District-Owned Vehicle Usage Policy

District-Owned Vehicle Usage Policy (Continued)

A District employee used a district-owned vehicle contrary to the aforementioned policy.

June 27, 2013

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