Metro Nashville audit reveals cash handling flaws in Parks and Recreation department

In the heart of Nashville's city hall, the Metropolitan Nashville Audit Committee convened to address pressing concerns regarding the Parks and Recreation Department's cash handling procedures. As the meeting unfolded, committee members emphasized the importance of robust financial controls, particularly in light of recent discrepancies that had raised alarms.

The discussion centered around a recently released cash collections report, which highlighted the need for improved oversight in the department's financial practices. Jim Carson, the report's lead auditor, detailed the audit's objectives: to assess whether adequate procedures were in place to ensure that cash collections were complete, timely deposited, and accurately recorded. The audit revealed that clerical errors, rather than financial losses, were responsible for five instances where bank deposits did not match the deposit slips.

Committee members expressed concern over the current cash handling practices, noting that 19% of deposits lacked the required two-person verification—a critical control designed to prevent errors. This oversight could have mitigated the discrepancies identified in the audit. The committee recommended reinstating regular revenue monitoring reports for operational management, a practice that had lapsed due to employee turnover.

Another significant point of discussion was the role of Parks Police in cash transport. Currently, a single officer is tasked with picking up deposits from multiple locations, a responsibility that detracts from their primary role of ensuring public safety in parks. The committee suggested exploring the use of an armored car service for cash transport, which could enhance security and allow officers to focus on their core duties. The financial implications of this shift were also considered, with estimates indicating that the armored service could cost around $200,000, compared to the current officer's salary.

As the meeting concluded, the committee outlined a series of recommendations, including four high-risk and three medium-risk actions, all of which were accepted by the Parks and Recreation Department. The discussions underscored a commitment to improving financial accountability and operational efficiency, ensuring that Nashville's parks remain safe and well-managed for all residents. The path forward appears clear: by implementing these recommendations, the city aims to bolster its financial integrity and enhance the safety of its public spaces.