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Investigation Into Parks Financial Reporting

Investigation Into Parks Financial Reporting

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Published by Jon Brooks

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Published by: Jon Brooks on Jan 04, 2013
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Ajhkml~ikj‛q Ijtu~jh ^eqlu~aeq Jgeia{ kqqued j qtjte`eit li Ouh{ >2( >2:>( jd}kqkig tfjt r~ehk`kij~{ ki}eqtkgjtkli kitl mkijiaeq jt tfe Derj~t`eit lm Rj~cq jid ^ea~ejtkli ‘fjq ~e}ejhedtfjt ml~ jt hejqt :> {ej~q tfe derj~t`eit uide~~erl~ted teiq lm `khhkliq lm dlhhj~q tl tfeDerj~t`eit lm Mkijiae)‐ Tfe qtjte`eit jhql jd}kqed tfjt( jq lm tfe Rj~cq Derj~t`eit‛q ‘`lqt~eaeith{ ~erl~ted njhjiaeq(‐ tfe Derj~t`eit lm Mkijiae &DLM+ wjq uijwj~e lm $>2(176(222 kitfe Qtjte Rj~cq jid ^ea~ejtkli Muid( jid $14(4;>(222 ki tfe LmmFkgfwj{ ]efkahe &LF]+ Muid)Kt fjq qkiae neei alitkiuluqh{ ~erl~ted tfjt tfe Rj~cq Derj~t`eit ‘fjq neei qkttkig li iej~h{ $54`khhkli ki qu~rhuq `lie{ ml~ jt hejqt :> {ej~q)‐ Tfkq ~erl~t( njqed li evteiqk}e ki}eqtkgjtkli(aliahudeq tfjt tfe j`luit lm muidq kiteitklijhh{ uidkqahlqed kq `uaf `l~e hk`kted)Tfkq ki}eqtkgjtkli mluid il e}kdeiae lm kiteitklijh l~ q{qte`jtka mjkhu~e tl dkqahlqe LF]muid `likeq tl tfe DLM( kiahudkig tfe $14 `khhkli deqa~kned jq fj}kig neei uide~~erl~ted tltfe DLM jt tfe ahlqe lm mkqajh {ej~ >2:2::) Kiqtejd( tfe e}kdeiae kidkajteq tfjt tfe fkqtl~kajhh{e~~jtka jid jt tk`eq qkgikmkajith{ dkqrj~jte LF] muid njhjiaeq ~erl~ted tl tfe DLM jid QtjteAlit~lhhe~‛q Lmmkae &QAL+ j~e hj~geh{ jtt~knutjnhe tl tfe tk`kig jid `etfldlhlg{ lm ~erl~tkig j}j~ket{ lm `uhtk`khhklidlhhj~ e}eitq tl tflqe twl alit~lh jgeiakeq) Evj`rheq lm quaf e}eitqkiahude hj~ge jrr~lr~kjtkliq jid deduatkliq( mlhhlwed n{ nudget ~erl~t ~ek`nu~qe`eitq( ml~ hjid ru~afjqeq ilt aliqu``jted( `uhtk`khhklidlhhj~ hljiq lm LF] `likeq tl tfe geie~jh muid( jide~~jit kimuqkliq ki tfe >2:2:: jid >2:::> mkqajh {ej~q lm `khhkliq ki mueh evakqe tjv dlhhj~qhjte~ al~~eated jid ~eahjk`ed n{ tfe Hegkqhjtu~e) Ki mlu~ lm tfe rjqt ikieteei {ej~q( quaf e}eitqfj}e e}kdeith{ ~equhted ki ji{wfe~e m~l` $>2)5 tl $15): `khhkli `l~e LF] dlhhj~q nekig
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~erl~ted tl tfe DLM wfei al`rj~ed tl njhjiaeq ~erl~ted tl tfe QAL)Tfkq ki}eqtkgjtkli fjq {kehded il e}kdeiae tfjt ji{ LF] `likeq we~e e}e~ kiteitklijhh{fkddei) Kiqtejd( jq tfe DLM fjq ilted( tfeqe dkqa~ete mkqajh e}eitq fj}e alit~knuted tlqkgikmkajit dkqrj~ktkeq ki LF] muid ~erl~tq djtkig njac tl tfe :;;2q)
 
>Tfe q{qte`jtka ilidkqahlqu~e tl tfe DLM lm `khhkliq ki Qtjte Rj~cq jid ^ea~ejtkli Muid&QR^M+ `likeq ml~ tfe rjqt :5 {ej~q kq j dkmme~eit qtl~{) Tfe dkqrj~kt{ ki QR^M njhjiaeq ~erl~tedtl tfe DLM jid QAL( jid tfe ~equhtkig j`luit ui~erl~ted tl tfe DLM( g~ew aliqkqteith{ m~l`$5)5 `khhkli ki :;;= tl j fkgf lm $>;)> `khhkli ki >221) Tfe ui~erl~ted j`luit tfeikia~e`eitjhh{ deahkied tfe ievt mlu~ {ej~q( m~l` $>;)> tl $>2)> `khhkli( jid m~l` >227 tl tfe r~eqeit fjq ~e`jkied ahlqe tl $>2 `khhkli) Tflqe QR^M `likeq( jid flw tfe{ aj`e tl evkqt(g~lw( rj~tkjhh{ alit~jat( jid ne cert fkddei m~l` tfe DLM( j~e tfe mlauq lm tfkq ~erl~t)Njqed li kite~}kewq wktf 42 au~~eit jid ml~`e~ qtjte e`rhl{eeq( jid ~ehjteddlau`eitjtkli( tfe e}kdeiae kidkajteq tfe dkqrj~kt{ ki QR^M {ej~eid njhjiae ~erl~tq negji jidg~ew uikiteitklijhh{ du~kig j afjhheigkig mkijiakjh t~jackig jid nudgetkig re~kld m~l` :;;5 tl>221( ~equhtkig ki mj~ mewe~ dlhhj~q nekig ~erl~ted ml~ nudget ru~rlqeq tl tfe DLM) Du~kig tfemk~qt mk}e {ej~q lm tfkq re~kld( :;;5 tl >222( tfe Derj~t`eit wjq eigjged ki j re~ml~`jiaenjqed nudgetkig r~loeat( wfkaf ~erl~tedh{ eitjkhed tfe jdded al`rhevkt{ lm lre~jtkig dujh mkijiakjht~jackig jid nudgetkig r~lg~j`q) Tfkq `j{ ne jt tfe ~llt lm QR^M nudget ~erl~tkig e~~l~q tfjt negji j~luid :;;=) Tfe g~lwkig dkqrj~kt{ ki QR^M njhjiae ~erl~tq `j{ fj}e neei evjae~njtedki >222 wfei R~lrlqktkli :> jdded $:)1=4 nkhhkli ki muidkig ml~ Ajhkml~ikj‛q rj~cq( kiahudkig$5:; `khhkli ml~ ajrktjh k`r~l}e`eit r~loeatq) Tfe njacur dlau`eitjtkli ml~ tfe QR^M nudgetmuid alidktkli qtjte`eitq qun`ktted tl tfe DLM l}e~ tflqe rjqt := {ej~q wluhd ne ~ezuk~ed tl rkirlkit r~eakqeh{ wfjt ajuqed tfe njhjiae dkqrj~ktkeq( jid kt kq uicilwi wfetfe~ quaf `jte~kjh~e`jkiq j}jkhjnhe) Tfuq( tfe l~kgkijh ajuqe l~ ajuqeq lm tfe QR^M njhjiae dkqrj~ktkeq `j{ ie}e~  ne muhh{ uide~qtlld) ^egj~dheqq lm ktq l~kgkiq( tfe mjat tfjt tfe Derj~t`eit‛q nudgetkig `jijge~(wktf jqqkqtjiae m~l` fe~ ree~q ki jaaluitkig( qet lut ki >22: tl qtud{ jid uide~qtjid tfedkqrj~kt{ qt~ligh{ quggeqtq tfjt ilidkqahlqu~e lm QR^M `likeq tl tfe DLM wjq ilt l~kgkijhh{kiteided)Kt kq ahej~( flwe}e~( tfjt n{ il hjte~ tfji >221( jid re~fjrq jq ej~h{ jq :;;;( tfe mjkhu~etl jaau~jteh{ ~erl~t jhh QR^M `likeq tl tfe DLM neaj`e aliqakluq jid dehkne~jte) Tfe mjatqqflw tfjt ml~`e~ nudget lmmkae~ Neac{ N~lwi iltkaed tfe g~lwkig dkqrj~kt{ jq ej~h{ jq :;;6)N{ hjte >22>( wfei tfe dkqa~erjia{ ki QR^M njhjiae ~erl~tq fjd ~ejafed $>=)6 `khhkli( tfe nudget jid jaaluitkig lmmkae~q jid tfek~ qure~}kql~( Tl` Dl`kaf( tfei`jijge~ lm mkqajhqe~}kaeq( we~e jhh jwj~e lm tfe dkqa~erjia{) Tfe~ejmte~( m~l` >22> tl >2:>( iu`e~luqkidk}kdujhq mjkhed tl tjce jrr~lr~kjte jatkli tl eiqu~e tfe `likeq we~e ~e}ejhed tl tfe DLM) Tfe
 
1 r~k`j~{ ~ejqli aliqkqteith{ gk}ei ml~ ilt dlkig ql wjq mej~ tfjt tfe Derj~t`eit wluhd qee ktqjh~ejd{~eduaed geie~jh muidkig aut mu~tfe~ km tfe evt~j `likeq ki tfe QR^M we~e ~e}ejhed) Tfee`nj~~jqq`eit evreated tl ~equht m~l` ~e}ejhkig tfe muidq wjq jiltfe~ `ltk}jtkig mjatl~) Ql`ewktieqqeq jtte`rted tl qfkmt ~eqrliqknkhkt{ n{ iltkig tfjt tfe al~~eat QR^M njhjiae wjq jhwj{q~erl~ted tl tfe QAL) Tf~lugflut tfkq re~kld lm kiteitklijh ilidkqahlqu~e( ql`e Rj~cqe`rhl{eeq aliqkqteith{ ~ezueqted( wktflut quaaeqq( tfjt tfek~ qure~kl~q jdd~eqq tfe kqque)Uhtk`jteh{( Jj~li ^lne~tqli j~~k}ed jq fejd lm tfe Derj~t`eit‛q jd`kikqt~jtk}e qe~}kaeqdk}kqkli jid ~ealgiked fkq dut{ tl ~erl~t tfe `jtte~ ur tfe afjki lm al``jid( nltf wktfki jidlutqkde tfe Derj~t`eit) Uitkh tfei( il lie fjd neei wkhhkig tl ~erl~t tfe `jtte~ ne{lid tfek~ qure~}kql~q) Kiqtejd( relrhe fj}e aliqkqteith{ mlhhlwed tfe dk~eatkliq lm tflqe jnl}e tfe` tfjttfe muid njhjiae dkqrj~kt{ wluhd ilt ne dkqahlqed tl tfe DLM)Aliahuqk}eh{ kdeitkm{kig e}e~{lie wfl ciew lm tfe muidq jid gj}e l~de~q tfjt tfe{ ilt ne ~erl~ted tl tfe DLM kq dkmmkauht) ^erl~tq tfjt ml~`e~ dk~eatl~ ^utf Alhe`ji ciew lm tfemuidq j~e ui~ehkjnhe) Lie quaf jqqe~tkli wjq jtt~knuted ki `edkj ~erl~tq tl Afe~{h Tj{hl~)Tj{hl~ qtjted du~kig fe~ kite~}kew ki tfkq ki}eqtkgjtkli tfjt tfe jqqe~tkli wjq qreauhjtkli) Twl relrhe( ^ln Nl~kqcki jid @jiueh Hlre( qtjte tfjt tfe{ nehke}e tfe{ evrhjkied tfe qktujtkli jidevkqteiae lm dkqrj~jte QR^M muid njhjiae ~erl~tq tl Alhe`ji( nut j~e uiae~tjki wfetfe~ jid tlwfjt evteit qfe uide~qtlld) Wfjt kq jrrj~eit( flwe}e~( kq tfjt n{ il hjte~ tfji >221 tfeimkijiakjh qe~}kaeq `jijge~ Tl` Dl`kaf wjq kiml~`ed jnlut wfjt wjq tfei jrr~ljafkig $>;`khhkli ki uidkqahlqed QR^M `likeq) Tfkq kq e}kdeit m~l` tfe teqtk`li{ lm ml~`e~ jaaluitkiglmmkae~ M~edj HujiDui( wfl qtjteq tfjt qfe jid Dl`kaf jid tfeinudget lmmkae~ Neac{ N~lwifjd `ji{ ali}e~qjtkliq jnlut tfe kqque) Qk`khj~h{( ml~`e~ afkem derut{ @kafjeh Fj~~kq qtjteqtfjt( qfl~th{ jmte~ fe j~~k}ed jt Rj~cq ki Il}e`ne~ >221( fe ~eaek}ed fkq l~kgkijh n~kemkig jnluttfe uidkqahlqed muidq m~l` Dl`kaf jid N~lwi( jid wjq tlhd j deakqkli fjd jh~ejd{ neei `jdeilt tl dkqahlqe tfe` tl tfe DLM) Dl`kaf( flwe}e~( ~emuqeq tl jacilwhedge fe wjq jwj~e lm tfedkqrj~kt{ ki njhjiae ~erl~tq jid tfe uidkqahlqed QR^M `likeq)Neajuqe Dl`kaf deikeq fe ciew lm tfe muidq( kt kq uiae~tjki wfetfe~ fe jhlie `jde tfedeakqkli ki >221 ilt tl dkqahlqe tfe `likeq tl tfe DLM( l~ wfetfe~ fe ~erl~ted tfe kqque tl tflqejnl}e fk`( qreakmkajhh{ ml~`e~ jd`kikqt~jtk}e qe~}kaeq afkemq Deikh ]e~j~dl jid ^li N~eji( l~ ^utf Alhe`ji( wfl neaj`e jatkig dk~eatl~ ki Ojiuj~{ >22> jid weit li tl qe~}e jq dk~eatl~ uitkh Ouh{ >2:>) ]e~j~dl( N~eji( jid Alhe`ji fj}e jhh qtjted tfjt tfe{ dkd ilt cilw lm tfe

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