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TABLE OF CONTENTS
1. EXECUTIVE SUMMARY 1
2. KEY FINDINGS AND RECOMMENDATIONS 11
APPENDIX A MATRIX CONSULTING GROUP PROJECT TEAM 31
APPENDIX B STAFF INTERVIEW LISTING AND INTERVIEW GUIDE 33
APPENDIX C DATA RECEIVED FROM RCRC 36
APPENDIX D PROFILE OF RCRC 40
APPENDIX E FINANCIAL TRANSACTION ASSESSMENT 58
APPENDIX F PARK BOND PROJECT COMPLETION ASSESSMENT 65
APPENDIX G LISTING OF ABBREVIATIONS 67
RICHLAND COUNTY, SOUTH CAROLINA
Richland County Recreation Commission Management Audit Final Report
1. EXECUTIVE SUMMARY
The management audit of the Richland County Recreation Commission (RCRC) was
undertaken by the Richland County Council (RCC) in response to various activities, reports, and
publicity surrounding the management of the Richland County Recreation Commission that came
to light during 2016. The Richland County Recreation Commission is an independent entity
established under state legislation it is not a department or function of Richland County.
Richland County and the Richland County Council have no statutory oversight of the Commission.
Richland County Recreation Commissioners are selected by the State Delegation and appointed
by the Governor. The Richland County Recreation Commission appoints an Executive Director
to oversee and manage the organization on their behalf. The Executive Director is responsible to
the Commission and has day-to-day oversight of the Richland County Recreation Commission
staff and service delivery of the organization.
While Richland County has no direct oversight responsibilities, the Richland County
Council has historically provided funding to the Richland County Recreation Commission to
support the provision of recreational services by RCRC to the residents of Richland County. This
funding has historically substantially exceeded the required funding amount (which is
approximately 5 mills). This funding has been provided without any requirements or limitations
on spending with no accountability to the County Council.
OVERVIEW OF THE RICHLAND COUNTY RECREATION COMMISSION
The Richland County Recreation Commission (RCRC) is a special purpose district created
by the state of South Carolina as an independent unit of local government governed by a seven-
member volunteer board of Commissioners appointed by the Governor of South Carolina. The
current annual RCRC budget is $15,707,125 with annual program and fee revenues generated of
approximately $1,600,000. The agency has 159 FTE authorized positions plus 73 PT positions and
approximately 100 part-time/seasonal employees. RCRC operates and maintains 1,044 acres of
park lands.
General Scope of Services The purpose of this Commission profile is to document the project
teams understanding of the organizational structure, staffing allocations by division and the principal
programs and services provided by the Commission.
The Richland County Recreation Commission (RCRC) is a special purpose district created by the state
of South Carolina as an independent unit of local government governed by a seven-member volunteer
board of Commissioners appointed by the Governor of South Carolina. RCRC was the first recreation
agency in South Carolina to receive CAPRA accreditation from National Park and Recreation
Association in 2006 and the agency and individual employees have been recognized by the South
Carolina Recreation and Parks Association and other national, state and local agencies.
The mission of RCRC is dedicated to enriching lives and connecting communities through diverse
recreational opportunities. The vision of the agency is: to be recognized as a leader in park
management and the delivery of quality recreation programs to better promote health and improve the
quality of life in Richland County.
The current annual RCRC budget is $15,707,125 with anticipated program and fee revenues
generated in the amount of $1,600,000. The agency has 159 FTE authorized positions plus 73 PT
positions and approximately 100 part-time/seasonal employees. RCRC operates and maintains 1044
acres of park lands.
RCRC is currently organized into several operational divisions including Administration, Financial
Operations, Human Resources, Facility Operations, Property Management, Safety, Security and
Aquatics, and Community Relations Divisions. With the Executive Director position, currently vacant
the Chief of Staff position is fulfilling the responsibilities of the Executive Director position.
The following sections of this service profile provide brief information regarding the services offered by
RCRC along with budget and staffing information. Following each section is an organization chart
depicting the divisions current organizational structure.
BOARD OF
COMMISSIONERS
Executive
Director
Chief of Staff
RCRC
Foundation
Chief of Staff
RCRF Executive
Foundation Assistant
Administrative
Assistant
IT Unit
Chief of Staff
Financial Operations
Division
Director of Finance
Chief of Staff
Human Resources
Chief of Staff
Administrative
Assistant
Safety, Security,
Aquatics Division
Chief of Staff
Property
Management
Division
Construction Horticulture
Crew and Turf
Property
Management
Support
Services
Chief of Staff
Facility
Operations
Division
Administrative
Coordinator
Programming/
Parks
Facility Facility
Service-Parks Service-CC
Parks Community
Afterschool Adapted Senior
Programming Centers
Programs (13 sites) Programs Programs
(11 sites)
Chief of Staff
Community Relations
Division
Community
Relations/Communications
Graphics/
Special Events
Webmaster
PO
Receipt Matches Invoice or Signed "Fair Verbal Written Advertised
Fiscal Check Date Check of Check PO Cost and Quote Quote 15-day in 30-day Awarded Award
Year # Paid Amount Delivery Amount Signed Calculation Reasonable" (3) (3) wait newspaper wait to Lowest Letter Pass?
2014-15 4882 1/30/15 $434,869.00 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 4549 1/9/15 $96,486.43 N/A NO NO YES N/A N/A N/A N/A N/A N/A N/A N/A NO
2014-15 3032 8/22/14 $96,285.97 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 5906 4/24/15 $50,753.00 YES YES YES YES N/A N/A N/A N/A UNKNOWN UNKNOWN YES YES YES
2014-15 3401 9/26/14 $26,600.00 N/A YES YES YES N/A N/A NO NO N/A N/A NO NO NO
2014-15 6763 6/26/15 $15,649.00 YES YES YES YES N/A YES N/A N/A N/A N/A YES N/A YES
2014-15 5355 3/9/15 $15,204.00 YES YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 6355 5/29/15 $7,076.70 YES YES YES YES N/A NO N/A N/A N/A N/A N/A N/A NO
2014-15 2199 7/18/14 $60.00 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
PO
Receipt Matches Invoice or Signed "Fair Verbal Written Advertised
Fiscal Check Date Check of Check PO Cost and Quote Quote 15-day in 30-day Awarded Award
Year # Paid Amount Delivery Amount Signed Calculation Reasonable" (3) (3) wait newspaper wait to Lowest Letter Pass?
2014-15 4287 12/12/14 $168.75 N/A YES N/A YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 4545 1/9/15 $1,200.00 N/A YES YES YES NO N/A N/A N/A N/A N/A N/A N/A YES
2014-15 6830 6/30/15 $80.00 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 5624 4/3/15 $210.66 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 2143 7/18/14 $90.00 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 3101 8/29/14 $692.25 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 5090 2/13/15 $86.25 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 2555 8/1/14 $80.00 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 5875 4/17/15 $400.00 N/A YES YES NO N/A N/A N/A N/A N/A N/A N/A N/A NO
2014-15 2561 8/1/14 $20.00 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2014-15 6482 6/5/15 $1,829.50 N/A YES YES YES N/A N/A N/A N/A UNKNOWN UNKNOWN UNKNOWN UNKNOWN NO
2015-16 10393 4/29/16 $36,527.26 YES YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2015-16 10964 6/10/16 $34,527.21 N/A NO NO YES N/A N/A N/A N/A N/A N/A N/A N/A NO
2015-16 10075 3/31/16 $33,342.50 N/A YES YES YES N/A N/A NO NO N/A N/A UNKNOWN UNKNOWN NO
2015-16 9468 2/5/16 $33,266.68 N/A YES YES NO N/A N/A N/A N/A NO NO UNKNOWN UNKNOWN NO
2015-16 10273 4/15/16 $222,602.57 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2015-16 8192 10/16/15 $170,727.99 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A NO
2015-16 10639 5/20/16 $41,879.00 YES YES YES YES N/A N/A YES YES N/A N/A YES NO YES
2015-16 8056 10/2/15 $7,989.84 YES YES YES YES N/A YES N/A N/A N/A N/A N/A N/A YES
2015-16 8482 11/6/15 $78.75 N/A NO NO NO N/A N/A N/A N/A N/A N/A N/A N/A NO
2015-16 8041 9/25/15 $105.00 N/A NO NO YES N/A N/A N/A N/A N/A N/A N/A N/A NO
2015-16 9953 3/18/16 $56.45 YES YES YES YES NO N/A N/A N/A N/A N/A N/A N/A YES
2015-16 9096 1/8/16 $236.25 N/A NO NO NO N/A N/A N/A N/A N/A N/A N/A N/A NO
2015-16 7422 8/7/15 $646.10 N/A YES YES YES NO N/A N/A N/A N/A N/A N/A N/A YES
PO
Receipt Matches Invoice or Signed "Fair Verbal Written Advertised
Fiscal Check Date Check of Check PO Cost and Quote Quote 15-day in 30-day Awarded Award
Year # Paid Amount Delivery Amount Signed Calculation Reasonable" (3) (3) wait newspaper wait to Lowest Letter Pass?
2015-16 6919 7/10/15 $104.50 YES YES YES YES NO N/A N/A N/A N/A N/A N/A N/A YES
2015-16 7060 7/17/15 $200.00 N/A YES YES YES NO N/A N/A N/A N/A N/A N/A N/A YES
2015-16 10465 5/6/16 $56.25 N/A NO NO NO N/A N/A N/A N/A N/A N/A N/A N/A NO
2015-16 7248 7/31/15 $150.00 N/A YES YES YES NO N/A N/A N/A N/A N/A N/A N/A YES
2015-16 10543 5/5/16 $12.00 N/A NO NO YES N/A N/A N/A N/A N/A N/A N/A N/A NO
2015-16 10639 5/20/16 $41,879.00 YES YES YES YES N/A N/A YES YES N/A N/A YES NO YES
2015-16 10229 4/8/16 $38,759.04 YES YES YES YES N/A N/A NO NO N/A N/A UNKNOWN NO YES
2016-17 12243 9/23/16 $97,267.20 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2016-17 12204 9/16/16 $96,925.58 N/A NO NO YES N/A N/A N/A N/A N/A N/A N/A N/A NO
2016-17 11952 8/26/16 $37,164.17 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2016-17 11376 7/8/16 $27,974.86 N/A YES YES YES N/A N/A YES N/A N/A N/A YES YES YES
2016-17 11331 7/8/16 $12,741.65 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2016-17 12232 9/23/16 $8,005.13 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2016-17 11812 8/12/16 $7,500.00 YES YES YES NO N/A NO N/A N/A N/A N/A N/A N/A NO
2016-17 11976 8/26/16 $11,513.00 N/A NO NO YES N/A NO N/A N/A N/A N/A N/A N/A NO
2016-17 12409 10/7/16 $67.50 N/A NO NO NO N/A N/A N/A N/A N/A N/A N/A N/A NO
2016-17 11292 7/8/16 $238.22 N/A NO NO NO N/A N/A N/A N/A N/A N/A N/A N/A NO
2016-17 11756 8/5/16 $60.00 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2016-17 11747 8/5/16 $40.00 N/A YES YES YES N/A N/A N/A N/A N/A N/A N/A N/A YES
2016-17 11830 8/12/16 $1,368.96 N/A YES YES YES NO N/A N/A N/A N/A N/A N/A N/A YES
2016-17 13209 12/22/16 $1,183.94 YES YES YES YES NO N/A N/A N/A N/A N/A N/A N/A YES
2016-17 11827 8/12/16 $61.39 YES YES YES NO NO N/A N/A N/A N/A N/A N/A N/A YES
2016-17 12868 11/18/16 $29.94 N/A YES YES YES NO N/A N/A N/A N/A N/A N/A N/A YES
2016-17 12948 12/2/16 $247.90 N/A YES YES N/A N/A N/A N/A N/A N/A N/A N/A N/A YES
Existing RCRC policies outline the following requirements for approval and payment of invoices. These requirements were all tested during the above financial compliance
assessment.
Category Requirement Additional
<$2,500 ED or Designess shall sign "Price is fair and reasonable" with signature; receipts for out-of-pocket All charges provided prior to purchase order; receipt/delivery of item
$2,500 to $25,000 Verbal quotes from 3 qualified sources documented; awarded to lowest responsive and responsible All charges provided prior to purchase order; receipt/delivery of item
Written quotes from 3 qualified sources; awarded to lowest responsive and responsible; 15 day
$25,000 to $50,000 send to awarded minimum; letter awarding contract File to contain quote requests, quote responses, and letters of award.
Advertised in state newspaper 3 days; 30 day post to awarded minimum; lowest responsive and File to contain bid requests, proposal package (all bid instructions and specs), bid
>$50,000 responsible responses, letters of award.
The following table outlines the assessment conducted on selected bond fund financial transactions. Similar to the assessment of the operating transactions, the findings
related to policy and procedure compliance for bond expenditures found no significant deviations from the adopted RCRC financial policies and procedures. The notable area
where non-compliance existed was the failure of staff to notate at signing off of payments that the pricing was fair and reasonable a requirement within the RCRC policies.