Audit of the Bourne Recreation Authority

This is a state performance audit of the Bourne Recreation Authority covering July 1, 2015 through June 30, 2017.

“I am pleased to provide this performance audit of the Bourne Recreation Authority.”

The audit looked at how the Authority handled money coming in, buying goods and services, spending, payroll, and tracking fixed assets.

“In this performance audit, we reviewed and assessed certain aspects of the Authority’s operations related to its revenue, procurement of goods and services, administrative expenses (including payroll and non-payroll expenses), and inventory of fixed assets.”

The Authority runs public recreation facilities in Bourne, including an ice rink and a campground, so its financial controls affect community assets.

“During our audit period, the Authority operated an ice-skating rink known as the John Gallo Ice Arena and a campground known as the Bourne Scenic Park, which borders the Cape Cod Canal.”

If you use or care about these Bourne recreation facilities, the audit says the Authority had adequate controls in the areas reviewed.

“Based on our audit, we have concluded that the Authority has established adequate controls and practices in the areas we reviewed that were related to our audit objectives.”

The Authority passed the audit questions: revenue, bidding, expenses, and fixed assets were handled according to the standards reviewed.

“Below is a list of our audit objectives, indicating each question we intended our audit to answer and the conclusion we reached regarding each objective.”

The report does not list corrective actions because auditors did not report significant deficiencies in the reviewed areas.

“We did not identify any significant deficiencies in those areas.”

The report is significant because it gives the public an independent check on a self-sufficient local recreation authority that does not receive state funding.

“It is self-sufficient and does not receive any state funding.”

A performance audit means auditors checked whether certain operations were working properly, not whether the financial statements were audited.

“We did not audit the financial statements; these data are for informational purposes only.”