Recreational Vehicle Park Integrated Audit

Published August 12, 2024

We review administrative procedures at all County departments and office on a regular schedule. Our overall objective was to conduct a survey-level risk assessment of administrative practices at the recreational vehicle park. The Park is located in Redmond, Oregon, offering sites with full hookups, modern amenities, and easy access to the area's recreational and event venues. The last cash handling audit at the park was performed in 2008.

What was found:

We found that the Fair and Expo Center’s Recreational Vehicle Park could improve its financial security. After implementing the new systems last fiscal year, staff had partial procedures in place and did not segregate duties within the reservation system. Additionally, there were areas for improvement in performance reporting and website accessibility. However, the Park performed well in procurement compliance and purchasing card usage. We did not assess grant management because the Park did not have any grants.

• No fraud was uncovered but cash collection procedures were incomplete and did not address some risky practices.

• There were information system role conflicts in the reservation system.

• The Fair and Expo Center has performance measures, but they didn’t provide information about how well the Recreational Vehicle Park functioned.

• The Recreational Vehicle Park’s website scored low on an accessibility checking tool.

• The Fair and Expo Center Recreational Vehicle Park complied with purchasing card and procurement policies and did not receive any grants.

What was recommended:

We recommended that the Fair and Expo Center Recreational Vehicle Park:

• Conduct a fraud risk assessment and implement procedures to address financial and information security risks.

• Improve performance reporting.

• Continue plans to rebuild the website and establish a regular review procedure.