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City auditor reports improvements and in‑progress items in follow‑up on recreation facilities audit
Summary
City Auditor Madison Rocha reported May 20 that follow‑up work on the 2023 recreation‑facilities audit showed 13 of 19 recommendations implemented, with remaining work focused on asset management software, training documentation and finalized citywide incident‑reporting guidance.
Madison Rocha, Denton’s city auditor, briefed the council May 20 on a follow‑up review of the 2023 audit of recreation facility operations, reporting partial and full implementation of most prior recommendations and identifying several items still in progress.
Rocha told the council the follow‑up review examined internal controls for program management, employee training, cash handling and incident reporting at city recreation centers and found improvements in several areas. Among the most notable changes she cited: safes and cash drawers are now physically secured to the building; cash‑drawer keys are stored in safes; more transaction controls and incident reporting procedures have been implemented; and all recreation cashiers had current cash‑handling training as of May 2025.
The original 2023 audit identified shortcomings including unsecured safes, cash‑drawer keys left at front desks, gaps in refund approval requirements, incomplete documentation for some independent‑contractor invoices, inconsistent risk‑management review for outside contractors and incomplete CPR/AED training records. In the follow‑up, Rocha said the Parks and Recreation Department has implemented a refund standard operating procedure requiring supervisor review of refunds by value, a procedure to review independent‑contractor invoices that improved accuracy in a statistical sample, and a process to record risk‑management reviews for independent contractor program applications that the auditor expects to evaluate in a later follow‑up.
Remaining and in‑progress items: Rocha said asset‑management improvements are contingent on a planned new citywide asset‑management software; an asset‑management standard operating procedure has been drafted and will be finalized after software implementation. She also said work remains to fully resolve training‑certification documentation (CPR/AED) for a small subset of staff and that the city’s risk management division had not yet finalized citywide incident‑reporting guidance, though Parks had developed its own incident‑reporting procedures. The auditor reported that a statistical sample review showed incident reports were being entered through the city’s incident portal.
Access and system‑access controls were also the subject of the original audit. Rocha said Parks has implemented a procedure to manage user access to the city’s recreation management system and cited ongoing work to address non‑city email accounts on that system; the city’s technology services department is exploring new city email options suitable for seasonal employees.
Audit status and follow‑up schedule: Rocha reported that 13 of the 19 original recommendations are implemented and six remain in progress; the auditor’s office plans a second follow‑up in 18–36 months, likely in fiscal year 2027.
Council discussion: Council members asked for examples of refunds and clarification about whether customers are obligated to attend programs they register for; the auditor and Parks staff described the attendance verification and refund process and emphasized that refunds are generally issued after verification of non‑attendance.
Ending: The report was received by the council and staff answered questions. The auditor’s office will continue follow‑up work and return to council as the asset‑management project and other in‑progress items proceed.
