Audit finds control gaps at Beaver Meadow Golf Course; council accepts recommendations

An independent review of Beaver Meadow Golf Course operations presented to the Concord City Council on March 9 found a series of internal‑control weaknesses and recommended policy, process and software changes that city staff say they will implement ahead of the 2026 season.

The review, delivered by Kevin Wright, managing director for CBIZ, covered transactions from October 2023 through October 2025 and focused on cash handling, point‑of‑sale configuration and controls around special events and credits. "One of the things that we noted was there's no comprehensive refund policy in place," Wright told the council, summarizing the report's top observations.

Why it matters: Beaver Meadow posted roughly $2 million in revenue last year, and councilors said stronger controls will protect that income stream and public trust. CBIZ identified roughly $40,000 of refunds/voids recorded in the golf‑course system over two years that the software (TSNAP) does not reliably classify as refunds versus voids, increasing the need for policy and monthly review. The auditor also flagged the routine overnight storage of about $600 in a locked cabinet with a single key, a miscoded $889 revenue posting, and manual handling of outing invoices and lesson‑incentive records that made reconciliation difficult.

Management response and timeline: City management and the golf‑course team offered written responses and completion dates in the audit packet. "Pat and Josh have done a fantastic job at actually coming up with the management responses for everything that we have here," the City Manager said during the meeting, noting many items are already underway. Pat Lammond, director of operations at Beaver Meadow, told the council crews "have already had the wheels turn on a few of these things to get them processed as soon as possible," and described training and system work planned before the season opens.

Key recommendations in the report include adopting formal refund, credit and rain‑check policies; reducing overnight cash holdings and installing a safe; configuring TSNAP (or assessing replacement options) so it can distinguish refunds from voids and better track event invoices and inventory adjustments; verifying that the green‑fee rate table in TSNAP matches council‑approved rates; and establishing sign‑off procedures for monthly general‑ledger reconciliations.

Council action: After questions from multiple councilors about the feasibility and timing of remedies, a motion to accept the audit and management responses carried on a voice vote. The council did not record a roll‑call tally in the minutes; the meeting record shows the motion was approved by voice.

What's next: Administration said it will present updates on implementation milestones and include supporting documents with upcoming budget and advisory‑committee materials so the council and public can monitor progress.