The Jackson Parish Recreation Department’s audit for the year 2013 revealed a couple of issues – internal controls, and budgeting.
Condition – During our audit, we noted that for the years ending 2006 to 2013 concessions generated
an average annual loss of ($6,785).
Effect – The District may be losing revenues in the area of concession due to inadequate internal
Recommendation – The District should monitor inventory purchases, inventory safe keeping, and
concession sales to ensure that all funds have been accounted for.
Condition – Actual expenditures exceeded budgeted expenditures by more than the 5% variance
allowed. The 2013 budget was adopted March 18, 2013.
Cause – The Jackson Parish Recreation District does not have procedures to ensure that the budget is
approved and amended in compliance with state revised statutes.
Recommendation – It is recommended that the District institute procedures to ensure the budget is
adopted in a timely manner and amended whenever actual revenues are less than budgeted revenues
by more than 5% and/or actual expenditures are more than budgeted expenditures by more than the
See here the complete audit.
Natchitoches’ Johnson Thomas & Cunningham, CPA performed the audit.