Arizona State Parks Board

The report addresses several aspects of the Board’s duties including the need to improve efforts to acquire, protect, and manage natural areas, the need to identify new park sites, and how the Board can improve its fiscal administration. The Board has only acquired two natural areas since 1991, leaving an uncommitted balance of $8.8 million of Heritage Fund monies designated for the acquisition, protection, and management of natural areas. In addition, the Board has yet to develop formal processes to identify and select future park sites. As part of a new park site identification process, the Board should, where possible, pursue partnerships with other government entities, in which the park site is provided to the State and the State will develop and manage the park. Finally, the Board needs to develop a time accounting system to help ensure Heritage Fund and Off-Highway Vehicle Fund monies are spent appropriately, improve controls over concession revenues and fee collections, and continue toward full compliance with financial accounting requirements for recording fixed assets.