PEER Report #142

A FINANCIAL MANAGEMENT REVIEW OF THE BUREAU OF RECREATION AND PARKS OF THE DEPARTMENT OF NATURAL RESOURCES, August 25, 1983, 47 pages

The Bureau of Recreation and Parks, a division of the Department of Natural Resources, operates twenty-six state parks in Mississippi which provide various recreational facilities for the general public. During FY 1982, the parks’ operational expenditures amounted to $5,428,397, of which 67.1 percent were offset by revenue generated by the parks themselves.

PEER’s evaluation of internal controls and management practices of the bureau and individual parks indicated that administrative controls of the bureau are inadequate to ensure adherence to established policies and procedures. Therefore, the bureau is vulnerable to undetected misuse, misappropriation or theft of its assets, including property, vehicles, equipment, resale merchandise inventories, and cash receipts.

This report lists eighteen specific recommendations which will improve management effectiveness and operational efficiency within the bureau and individual parks.

For a paper copy of this report, contact PEER by telephone at 601-359-1226 or by e-mail at reports@peer.ms.gov.