[Audit of the National Park Service's Recording of Facility Maintenance Expenditures]
[From the U.S. Government Printing Office, www.gpo.gov]

Report No. C-IN-NPS-0013-2004

Title: AUDIT OF THE NATIONAL PARK SERVICEï¿½S  RECORDING OF FACILITY
       MAINTENANCE EXPENDITURES



  Date: January 26, 2005

****************************************DISCLAIMER***************************** 
This file contains an ASCII representation of an OIG report. No attempt has been made to display graphic images or illustrations. Some tables may be included, but may not resemble those in the printed version. A printed copy of this report may be obtained by referring to the PDF file or by calling the Office of Inspector General, Division of Acquisition and Management Operations at (202) 219-3841. 
****************************************************************************


Subject: AUDIT OF THE NATIONAL PARK SERVICEï¿½S 
RECORDING OF FACILITY MAINTENANCE EXPENDITURES (No. C-IN-NPS-0013-2004)
	
AUDIT REPORT







 THE NATIONAL PARK SERVICEï¿½S
RECORDING OF FACILITY MAINTENANCE EXPENDITURES
  




 

EXECUTIVE SUMMARY

WHY WE DID THIS AUDIT
In 1998, the Department of the Interiorï¿½s Planning, Design, and Construction Council reported that it was difficult, if not impossible, to track and account for facility maintenance expenditures when facility operations and facility maintenance funds were contained in one account.  Accordingly, in its FY 2000 budget request, the National Park Service (NPS) separated facility operations and facility maintenance.  The objective of the audit was to determine if the NPS has been accurately reporting its facility maintenance costs since establishing the separate budget categories.     
 
WHAT WE FOUND
The National Park Service (NPS) did not accurately capture or report its facility maintenance costs.  Consequently, NPS does not know how much was or is being spent on facility maintenance activities.  For fiscal years (FYs) 2001, 2002, and 2003, NPS requested and received $341 million more than it recorded as spent on facility maintenance activities.  

Prior to FY 2000, NPS facility operations and maintenance funds were contained in one account and the funds were used interchangeably.  For FY 2000, NPS began requesting separate funding for facility operations and facility maintenance and subsequently provided general guidance related to the need to account for the funds separately.  However, NPS did not sufficiently emphasize the requirement, and the individual parks generally continued to use the operations and maintenance funds interchangeably.  Specifically, we found that park officials were generally ill informed about the need to account for facility maintenance separately, how facility maintenance activities were defined, and the processes needed to accurately capture the costs.

We also found that while NPS had the information that indicated facility maintenance costs were not being accurately recorded NPS took no discernable action to remedy the situation.

RECOMMENDATIONS
We recommend the Assistant Secretary for Fish and Wildlife and Parks ensure that the Director of the National Park Service:

> Require parks to comply with the policy developed by the NPS Comptroller.
> Disseminate the definitions of facility operations and facility maintenance to the park level.
> Require parks to provide training to employees on how to classify work efforts as either facility operations or facility maintenance. 

> Require parks to use time input documents to capture facility maintenance efforts accurately in the time accounting system.
> Establish a monitoring process to ensure that facility maintenance expenditures are being accurately captured and reported.
> Hold park managers accountable for ensuring that facility maintenance expenditures are reported accurately.
> Realign the budget request to more closely reflect the actual facility operations and facility maintenance obligations within the facility operations and maintenance sub-activity based on actual expenditures.

TABLE OF CONTENTS

PAGE
INTRODUCTION	 1

	SCOPE AND METHODOLOGY		  2
	
RESULTS OF AUDIT	 3
	
TIME ACCOUNTING		 4
		
	GUIDANCE		 5
		
	MONITORING		 6
		
	REALIGNING THE BUDGET		 6

RECOMMENDATIONS		7

	NPS RESPONSE AND OIG REPLY		8		
APPENDICES

	1.	CLASSIFICATIONS OF PARK UNITS 		9

	2.	SCOPE AND METHODOLOGY		11

3. PERCENT OF FACILITY OPERATIONS AND FACILITY MAINTENANCE
		FUNDS REPORTED AS FACILITY MAINTENANCE EXPENDITURES 
		BY PARK UNIT, FISCAL YEAR 2003		13

4. RANGE OF TOTAL FACILITY OPERATIONS AND FACILITY
		MAINTENANCE EXPENDITURES, FISCAL YEAR 2003		19

5.	NPSï¿½ NOVEMBER 17, 2004 RESPONSE TO THE DRAFT AUDIT REPORT		21

6.	STATUS OF AUDIT REPORT RECOMMENDATIONS		23

PHOTO CREDITS		25






















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INTRODUCTION

ILLUSTRATING THE DIFFERENCE BETWEEN OPERATIONS AND MAINTENANCE



OPERATIONS
Roads operations include snowplowing at parks which experience significant snowfall, in some places in excess of 400 inches.



MAINTENANCE
Roads maintenance includes activities such as grading roads, asphalt overlays, patching potholes, and filling cracks. 

In 1998, the Department of the Interiorï¿½s Planning, Design, and Construction Council (Interior Council) issued its report ï¿½Facilities Maintenance Assessment and Recommendationsï¿½ and the National Research Council (NRC) issued its report ï¿½Stewardship of Federal Facilities ï¿½ A Proactive Strategy for Managing the Nationï¿½s Public Assetsï¿½.  Both studies made recommendations to improve the facility maintenance process.

The Interior Council and the NRC found that it is difficult, if not impossible, to track and account for maintenance expenditures when facility operations and maintenance funds are contained in one account.  The Interior Council and the NRC also concluded facility maintenance funds that are not appropriately segregated from operational funds allowed managers to defer maintenance in order to augment operational activities.  

In that regard, the Department directed the NPS to request separate funding for facility operations and facility maintenance starting in its FY 2000 Budget Justification.  In its budget justification, NPS defined facility operations as those activities relating to the normal performance of the functions for which the facility or equipment is used.  Facility maintenance was defined as the upkeep of facilities, structures, and equipment necessary to realize the originally anticipated useful life of a fixed asset.  

In order to prepare its FY 2000 budget, NPS surveyed selected park units1 to estimate its facility operations and facility maintenance budget requirements.  Based on this survey, NPS decided to split the funding 50/50 between facility operations and facility maintenance within the operations and maintenance sub-activity.  After the first year, NPS intended to use data from the accounting system to adjust the budget requests for each area.  To date, NPS has not adjusted the 50/50 split to reflect actual expenditures.

NPSï¿½ official accounting records show that between FYs 2001 and 2003 NPS requested and received $341 million more than it recorded spending for facility maintenance activities.  OMB noted this discrepancy and expressed concern that NPS might be using facility maintenance money for other purposes.
SCOPE AND METHODOLOGY

Based on our analysis of NPSï¿½ facility maintenance and facility operations expenditures for FY 2003, we selected park units for site visits.  At those locations, we reviewed the processes and procedures used to record and report facility maintenance costs.  To accomplish this, we reviewed documents used to request and record work efforts, including:

> Work orders

> Employee time sheets

> Maintenance management reports

> Accounting and payroll records

> Budget documents

We limited our testing to labor costs which comprised more than 75 percent of total facility maintenance and operation expenditures at the park units we visited.  We also performed fieldwork at the NPS Intermountain Region, the NPS headquarters, the Department, and the Office of Management and Budget (OMB).

Our audit included an examination of prior audit reports, Government Performance and Results Act goals, OMB initiatives, and NPS budget and accounting processes.  We evaluated the various best practices recommendations made by the National Research Council and the Interior Council.  We did not find prior audit coverage related to our specific objective.  Also, there were no performance goals that were specifically related to our objective.  

We conducted our audit in accordance with the Government Auditing Standards issued by the Comptroller General of the United States.  (See Appendix 2 for more details on scope and methodology and a list of sites visited.)

RESULTS OF AUDIT


We concluded that NPS did not accurately report its facility maintenance expenditures.  There was little or no relationship between the facility maintenance work being done and labor costs being charged to facility maintenance.  Consequently, it was not possible to determine how much was, or currently is, spent on facility maintenance efforts.  NPS reported that it spent $341 million less on facility maintenance than was provided for FYs 2001 through 2003.  

Fiscal Years 2001 ï¿½ 2003



Enacted 
Expended
Difference
Facility
Operations
$  556,496,000 
$  824,505,000 
($268,009,000)




Facility Maintenance
$  689,324,000
$  348,401,000
 $340,923,000
Total
$1,245,820,000 
$1,172,906,000 
 $ 72,914,000 


Our initial analysis showed wide disparities in the ratio between facility operations and facility maintenance expenditures reported by the various park units2.  For example,

> 125 park units reported total facility operations expenditures of $85,100,201 but reported no facility maintenance expenditures.

> Conversely, 21 park units reported total facility maintenance expenditures of $10,310,383 but reported no facility operations expenditures.


The failure to accurately capture facility maintenance expenditures has resulted in a perception that funds intended for maintenance were used for other purposes.  However, we believe the problem is one of inaccurate data collection or recording rather than non-performance of maintenance.


We identified four specific areas where NPS needs to make significant improvements so it can accurately report facility maintenance efforts.  These areas are: 


> Accounting for time

> Providing guidance 

> Monitoring facility maintenance reporting

> Realigning the budget

TIME ACCOUNTING
NPS did not accurately capture and report the time employees spent on facility maintenance.  This is important because, at the park units we visited, labor costs made up more than 75 percent of the total facility maintenance costs.


The principle reason for the inaccuracy is the long-standing practice at the park units of assigning a particular facility operations or facility maintenance accounting code to each specific function within the park.

NPS has close to 100 accounting codes, called primary work elements (PWEs), to account for its employeesï¿½ facility operations and facility maintenance work efforts.  For example, there are accounting codes for:

> Facility Operations ï¿½ buildings

> Facility Operations ï¿½ trails

> Facility Maintenance ï¿½ buildings

> Facility Maintenance ï¿½ trails

Park units have generally selected and assigned a single PWE for use by an entire function.  Every employee within that function charges all of their hours to that PWE for the entire fiscal year no matter what tasks they actually accomplish.  This practice of pre-assigning PWEs has resulted in inaccurate data.  In a June 20, 2003 memorandum, the NPS Comptroller advised against using this practice.  This advice was reiterated by the NPS Comptroller in an August 15, 2003 memorandum. 

Despite the memoranda, data remained inaccurate in FY 2004.  We examined work orders, work sheets, or other forms used to assign and document work.  We found little or no correlation to the data reported in the accounting system and the work being performed.  For example:


> As of April 2004, one park unit had charged 100 percent of its FY 2004 facility operations and maintenance labor efforts to operations accounting codes.  Conversely, in FY 2003 the same park unit had charged all of its facility operations and maintenance labor efforts to maintenance accounting codes.  Our tests of current activity showed that maintenance is being performed and should be captured against maintenance accounting codes.  We concluded the park unitï¿½s decision to charge all operations and maintenance efforts to one category of accounting codes was arbitrary.

> At another park unit, a maintenance crew of three completed a specific maintenance task.  Each employee recorded the same amount of time for performing this task.  Two of the three employees recorded their time against maintenance accounting codes, the remaining employee recorded his time against an operations accounting code.  This happened because these accounting codes were preassigned to each employee on an annual basis.


We found similar practices at eight of the nine park units we visited or contacted, indicating that data reported in NPSï¿½ accounting system was not based on the actual work performed.   


Some park units can accurately capture facility maintenance work effort using the Facility Management Software System (FMSS).  However, FMSS does not interface with the existing payroll system and is not yet implemented at all of the park units.  NPS can accurately capture facility maintenance work effort without waiting for FMSS to be fully implemented or interfaced.  This can be accomplished through the use of time input documents, which capture each work effort that an employee performs.

GUIDANCE 
NPS has not adequately emphasized the need to accurately record facility maintenance efforts.  We found that park officials were generally ill informed about the need to separately account for facility operations and maintenance.  For example,


> A manager at one park asked why it was important to distinguish facility operations and maintenance and who used the information.

> The managers at two additional park units stated that they were not aware of the need to account for facility operations and maintenance separately.



Furthermore, NPS has not adequately communicated the difference between facility operations and facility maintenance work efforts.  At the park level, we found that there was some confusion as to which work efforts should be defined as facility operations and which efforts should be facility maintenance.  Park officials generally expressed frustration with the lack of clear guidance concerning these definitions. 

It is critical that park officials understand and apply the definitions to achieve accurate facility maintenance reporting.  The definitions provide the link to the PWE necessary to accurately capture the work effort in the accounting system.  


Accordingly, in order to improve park officialsï¿½ understanding of the need for and the ability to separately account for facility operations and maintenance, NPS needs to: 

> Reinforce its policy regarding separately accounting for facility operations and maintenance.

> Disseminate the definitions and provide training to employees on how these definitions relate to individual tasks at the parks.

However, reinforcing policy and providing training alone will not solve the problem.

MONITORING
The facility maintenance expenditures reported over the past several years clearly show that there was a huge disconnect between what was asked for and what was reported as being spent.  Furthermore, the facility maintenance expenditures reported on a park-unit by park-unit basis were illogical.  NPS had this information but took no effective action.  If NPS wants to ensure accurate reporting, it must monitor what is happening at the park units.  Further, NPS must take appropriate action if a park unit fails to properly account for its facility maintenance efforts.

REALIGNING THE BUDGET
Prior to FY 2000, there was no distinction in NPSï¿½ budget requests between facility operations and facility maintenance funds.  In its FY 2000 budget request, NPS split facility operations and facility maintenance into two areas.  The amounts requested for each area were estimated based on limited information.  NPS intended to adjust subsequent budget requests once actual costs became available.  The NPS has not yet realigned its budget request for facility maintenance funds based on data from its accounting system.  However, at this point, any adjustment to the budget request would be premature due to NPS' inaccurate accounting for facility maintenance efforts.  We believe that NPS must have one fiscal year of accurate information about its facility maintenance obligations before attempting to realign the budget.
 
RECOMMENDATIONS
We recommend the Assistant Secretary for Fish and Wildlife and Parks require that the Director, National Park Service:


1. Direct the park units to comply with the policy developed by the Comptroller to accurately account for individual work efforts.

2. Disseminate the definitions of facility operations and facility maintenance in the NPS Budget Justifications to all NPS facility maintenance divisions and related financial program staff to facilitate greater understanding of the terms and how they should be used.

3. Require park units to use time input documents to capture facility maintenance efforts accurately in the time accounting system.  Employeesï¿½ time must be reported against accounting codes that accurately reflect the work effort expended.

4. Provide training to employees on how to classify work efforts as either facility operations or facility maintenance.  Also, provide training to employees on how to select the appropriate accounting code for their time input documents based on these classifications.

5. Establish a monitoring process to ensure that facility maintenance expenditures are being accurately captured and reported.  For example, require the regions to conduct periodic comparisons of park facility maintenance expenditures against park facility maintenance work efforts and against budget planning documents and request explanations for discrepancies.

6. Hold park managers accountable for ensuring the accuracy of their reporting including taking action against park managers who fail to properly account for facility maintenance expenditures.

7. Realign the budget request to more closely reflect the actual facility operations and facility maintenance obligations within the facility operations and maintenance sub-activity.  This realignment should not be made until facility operations and facility maintenance obligations have been accurately recorded in the accounting system for at least one fiscal year.

NPS RESPONSE AND OIG REPLY
In the November 17, 2004 response to the draft report (Appendix 5), the Comptroller, National Park Service, concurred with the findings and recommendations.  NPS stated that it would take immediate steps to implement Recommendations 1, 2, 3, 4, 5, and 6.  NPS plans to implement Recommendation 7 once all other recommendations have been completed and if the expenditure reporting shows significant improvement in accuracy.  Then, NPS will propose to the Department of the Interior, the Office of Management and Budget, and the Appropriations Committees of the Congress that the FY 2007 NPS Budget Request in February 2006 be aligned to reflect the more accurate maintenance financial information (Appendix 5).  Appendix 6 shows the status of the audit recommendations.

										    Appendix 1

CLASSIFICATIONS OF PARK UNITS

In addition to parks, the National Park Service has other areas and facilities under its jurisdiction.  A list of these types of areas and facilities with their acronyms follows.  For this report we have referred to all these areas and facilities as park units.



Battlefield
BTLFD


Memorial
MEM


National Battlefield
NB


National Battlefield Park
NBP


National Historic Park
NHP


National Historic Site
NHS


National Historic Trail
NHT


National Lakeshore
NL


National Monument
NM


National Memorial
NMEM


National Military Park
NMP


National Park
NP


National Preserve
NPRES


National River
NR


National Recreation Area
NRA


National River & Recreation Area
NR&RA or NRRA


National Seashore
NS


National Scenic Riverway
NSR


National Scenic Trail
NST


Parkway
PKWY


Preserve
PRES


Scenic & Recreational River
SRR


Wild & Scenic River
WSR






















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Appendix 2

SCOPE AND METHODOLOGY

Our audit was conducted at the Office of Management and Budget and the National Park Service (NPS) budget and accounting offices, Intermountain Region, and the following park units: 

* Gateway National Recreation Area (NY, NJ) 
* Yosemite National Park (CA) 
* Rocky Mountain National Park, (CO) 
* Indiana Dunes National Lakeshore (IN) 
* The Great Smoky Mountains National Park (TN and NC) 
* Santa Monica Mountains National Recreation Area (CA)
* Sleeping Bear Dunes National Lakeshore (MI)

We also contacted NPSï¿½ Northeast, Southeast, and Midwest Regional offices, as well as Grand Canyon National Park and Bandelier National Monument.  We reviewed the processes and procedures used to record and report facility maintenance costs.  We reviewed work orders, if available; other documents used to request work; time sheets; Facility Management Software System (FMSS) documents; and other documents related to the recording and reporting of facility maintenance costs.  We also analyzed facility operations and facility maintenance expenditures, which were downloaded from the official accounting records.  Our analysis identified the percentage of facility maintenance reported by each park under the facility operations and maintenance sub-activity.  We stratified the park units, and selected park units based on the percent of facility maintenance reported at the low, middle, and high ranges of the stratification.

Our scope included park units selected based on their FY 2003 reported facility operations and facility maintenance expenditures.  Our actual tests of transactions in the park units were selected from the most recent accounting data available in FY 2004.  

We conducted our audit in accordance with the Government Auditing Standards issued by the Comptroller General of the United States.  Accordingly, we included such tests of records and other auditing procedures as we considered necessary under the circumstances.























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PARK UNIT
%
DENALI NP                                            
0
GATES OF THE ARCTIC NP AND PRES                 
0
KATMAI NP AND PRES. 
0
LAKE CLARK NP AND PRES.                         
0
SITKA NP                                             
0
WRANGELL - ST ELIAS NP AND PRES.                                 
0
YUKON - CHARLEY RIVERS NP AND PRES                                    
0
BOOKER T WASHINGTON NM                                          
0
CASTLE CLINTON NM                                               
0
EDGAR ALLAN POE NHS                                             
0
EDISON NHS                                                      
0
EISENHOWER NHS                                                  
0
ELEANOR ROOSEVELT NHS                                           
0
FEDERAL HALL NMEM                                               
0
FIRE ISLAND NS                                                  
0
FREDERICK LAW OLMSTED NHS                                       
0
GATE-JAMAICA BAY DISTRICT                                       
0
GATE-SANDY HOOK UNIT                                            
0
GATE-STATEN ISLAND UNIT                                         
0
GAULEY RIVER NRA                                                
0
GENERAL GRANT NMEM                                              
0
GEORGE WASHINGTON BIRTHPLACE NM                                 
0
GETTYSBURG NMP                                                  
0
GLORIA DEI CHURCH NHS                                           
0
HAMILTON GRANGE NMEM                                            
0
HOME OF FRANKLIN D ROOSEVELT NHS                                
0
HOPEWELL FURNACE NHS                                            
0
JOHN F KENNEDY NHS                                              
0
LONGFELLOW NHS                                                  
0
MAGGIE L WALKER NHS                                             
0
MINUTE MAN NHP                                                  
0
MORRISTOWN NHP                                                  
0
NEW BEDFORD WHALING NHP                                         
0
ROGER WILLIAMS NMEM                                             
0
SAGAMORE HILL NHS                                               
0
SAINT CROIX ISLAND INTL HS                                      
0
SAINT PAUL'S CHURCH                                             
0
SALEM MARITIME NHS                                              
0
SARATOGA NHP                                                    
0
SAUGUS IRON WORKS NHS                                           
0
THADDEUS KOSCIUSZKO NMEM                                        
0
THEO ROOSEVELT BIRTHPLACE NHS                                   
0
THOMAS STONE NHS                                                
0
VALLEY FORGE NHP                                                
0
VANDERBILT MANSION NHS                                          
0
WOMEN'S RIGHTS NHP                                              
0
ARKANSAS POST NMEM                                              
0
ANACOSTIA PARK                                                  
0
ANTIETAM NB                                                     
0
ARLINGTON HSE/ THE ROBT E LEE MEM                               
0
CHESAPEAKE AND OHIO CANAL NHP                                   
0
CLARA BARTON NHS                                                
0
FORD'S THEATRE NHS                                              
0
GLEN ECHO NP                                                  
0
GREAT FALLS PARK VIRGINIA                                       
0
HARPERS FERRY NHP                            
0
MANASSAS NBP                                                    
0
MONOCACY NB                                                     
0
NATIONAL CAPITAL PARKS CENTRAL                                  
0
ROCK CREEK PARK                                                 
0
AZTEC RUINS NM                                                  
0
CEDAR BREAKS NM                                                 
0
EL MALPAIS NM                                                   
0
EL MORRO NM                                                     
0
FORT BOWIE NHS                                                  
0
FOSSIL BUTTE NM                                                 
0
HUBBELL TRADING POST NHS                                        
0
JOHN D ROCKEFELLER JR MEM PKWY                                  
0
MONTEZUMA CASTLE NM                                             
0
NATURAL BRIDGES NM                                              
0
PECOS NHP                                                       
0
RAINBOW BRIDGE NM                                               
0
RIO GRANDE WSR                                                  
0
SAND CREEK MASSACRE NHS                                         
0
WASHITA BATTLEFIELD NHS                                         
0
CHARLES PINCKNEY NHS                                            
0
FORT RALEIGH NHS                                                
0
MOORES CREEK NB                                                 
0
OBED WSR                                                        
0
TUSKEGEE AIRMEN NHS                                             
0
WRIGHT BROTHERS NMEM                                            
0
BUCK ISLAND REEF NM                                             
0
AMERICAN MEMORIAL NP                                          
0
CABRILLO NM                                                     
0
CRATER LAKE NP                                                  
0
CRATERS OF THE MOON NM                                          
0
DEATH VALLEY NP                                      
0
EUGENE O'NEILL NHS                                              
0
FORT POINT NHS                                                  
0
GOLDEN GATE NRA                            
0
GREAT BASIN NP                                                  
0
HAGERMAN FOSSIL BEDS NM                                         
0
JOHN DAY FOSSIL BEDS NM                                         
0
JOHN MUIR NHS                                                   
0
JOSHUA TREE NP                                       
0
KALAUPAPA NHP                                                   
0
KALOKO-HONOKOHAU NHP                                            
0
KLONDIKE GOLD RUSH NHP - SEATTLE UNIT                           
0
LAKE ROOSEVELT NRA                                              
0
LAVA BEDS NM                                                    
0
MANZANAR NHS                                                    
0
MUIR WOODS NM                                                   
0
NEZ PERCE NHP                                
0
NP OF AMERICAN SAMOA                                            
0
OREGON CAVES NM                                                 
0
PARASHANT NM                                     
0
PRESIDIO OF SAN FRANCISCO                                       
0
PU'UHONUA O HONAUNAU NP                              
0
PUUKOHOLA HEIAU NHS                          
0
SAN JUAN ISLAND NHP                                             
0
U S S ARIZONA MEMORIAL                                          
0
WAR IN THE PACIFIC NHP                                          
0
WHISKEY TOWN NRA                           
0
RICHMOND NBP                                                    
1
UPPER DELAWARE SRR                                              
1
FREDERICK DOUGLASS HOME                                         
1
CHAMIZAL NATIONAL MEMORIAL                                      
1
LITTLE BIGHORN BATTLEFIELD NM                                   
1
SALINAS PUEBLO MISSIONS NM                                      
1
BOSTON AFRICAN-AMERICAN NHS                                     
2
STATUE OF LIBERTY NM                                            
2
DEVILS TOWER NM                                                 
2
SAN ANTONIO MISSIONS NHP                                        
2
WHITMAN MISSION NHS                                             
2
BIG THICKET N PRES                                   
3
BISCAYNE NP                                                     
3
HAWAII VOLCANOES NP                                  
3
LASSEN VOLCANIC NP                                              
3
SAINT-GAUDENS NHS                                               
4
BRYCE CANYON NP                                      
4
CHACO CULTURE NHP                                               
4
CORONADO NMEM                                                   
4
SAN FRANCISCO MARITIME NHP                                      
4
JAMES A GARFIELD NHS                                            
5
CANYON DE CHELLY NM                                             
5
BUFFALO NR                                                      
6
AMISTAD NRA                                                     
6
LITTLE RIVER CANYON NPRES                                       
6
TUSKEGEE INSTITUTE NHS                                          
6
VIRGIN ISLANDS NP                                    
6
JOHNSTOWN FLOOD NMEM                                            
7
FORT LARNED NHS                                                 
7
CARLSBAD CAVERNS NP                                  
7
APPOMATTOX COURT HOUSE NHP                                      
8
DAYTON AVIATION HERITAGE NHP                                    
8
HORSESHOE BEND NMP                                              
8
AGATE FOSSIL BEDS NM                                            
9
PEA RIDGE NMP                                                   
9
BENT'S OLD FORT NHS                                             
9
CANYONLAND NP                                        
9
DINOSAUR NM                                      
9
ORGAN PIPE CACTUS NM                                            
9
ZION NP                                              
9
KENNESAW MOUNTAIN NBP                                           
9
CANAVERAL NS                                                    
9
GRAND PORTAGE NM                                                
10
SCOTTS BLUFF NM                                                 
10
DRY TORTUGAS NP                                                 
10
SAINT CROIX NSR                                                 
11
APOSTLE ISLANDS NL                                              
12
HARRY S TRUMAN NHS                                              
12
PRICE WILLIAM FOREST PARK                                       
12
HOPEWELL CULTURE NHP                                            
13
JEFFERSON NATL EXPANSION MEM NHS                                
13
CHATTAHOOCHEE RIVER NRA                                         
13
YOSEMITE NP                                          
13
CUYAHOGA VALLEY NRA                                             
14
GEORGE WASHINGTON CARVER NM                                     
14
NICODEMUS NHS                                                   
14
ULYSSES S GRANT NHS                                             
14
ROCKYMOUNTAIN NP                                     
14
KNIFE RIVER INDIAN VILLAGE NHS                                  
15
TALLGRASS PRAIRIE NPRES                                         
15
LAKE MEAD NRA                              
15
THEODORE ROOSEVELT NP                                           
16
CUMBERLAND ISLAND NS                                            
16
SAN JUAN NHS                                 
16
BIG CYPRESS NPRES                                               
16
BLUE RIDGE PKWY                                              
16
CHANNEL ISLANDS                                                 
16
MOUNT RAINIER NP                                                
16
MARTIN VAN BUREN NHS                                            
17
LEWIS & CLARK NHT                                               
17
FLORISSANT FOSSIL BEDS NM                                       
18
PETROGLYPH NM                                                   
18
SEQUOIA AND KINGS CANYON NP                          
18
ARCHES NP                                                       
19
CAPITOL REEF NP                                                 
19
CHIRICAHUA NM                                                   
19
DE SOTO NMEM                                                    
20
KEWEENAW NHP                                                    
21
OZARK NSR                                                       
21
MESA VERDE NP                                        
21
CHRISTIANSTED NHS                                               
21
HOMESTEAD NM OF AMERICA                                         
22
WILLIAM HOWARD TAFT NHS                                         
22
FORT DAVIS NHS                                                  
22
PETERSBURG NB                                                   
23
CONGAREE SWAMP NM                                               
23
EVERGLADES NP                                        
24
NATCHEZ TRACE PKWY                                          
24
NINETY SIX NHS                                                  
24
EFFIGY MOUNDS NM                                                
25
BIG BEND NP                                                     
25
FORT UNION NM                                                   
25
LAKE MEREDITH NRA                                               
25
JIMMY CARTER NHS                                                
25
RUSSELL CAVE NM                                                 
25
VICKSBURG NMP                                
25
OLYMPIC NP                                           
25
MINUTEMAN MISSILE NHS                                           
26
VOYAGEURS NP                                                    
26
KLONDIKE GOLDRUSH NHP                                           
27
BROWN V BOARD OF EDUCATION NHS                                  
27
FORT STANWIX NM                                                 
28
FORT UNION TRADING POST NHS                                     
28
LITTLE ROCK CENTRAL HIGH SCHOOL NHS                             
28
YELLOWSTONE NP                                      
28
CASTILLO DE SAN MARCOS NM                                       
28
FORT CLATSOP NMEM                                               
28
INDEPENDENCE NHP                                                
29
CAPE HATTERAS                                                   
29
COWPENS NB                                                      
29
GEORGE ROGERS CLARK NHP                                         
30
CHICKASAW NRA                                                   
30
KENAI FJORDS NP                                                 
32
LOWELL NHP                                                      
32
MOJAVE NPRES                                        
32
WUPATKI NM                                                      
33
FORT SUMTER NM                                                  
33
ANDERSONVILLE NHS                                               
33
BOSTON NHP                                                      
34
FREDERICKSBURG & SPOTSYLVANIA 
BTLFD MEM NMP                     
34
MARSH-BILLINGS-ROCKEFELLER NHP                                  
34
FORT DONELSON NMP                                               
34
KINGS MOUNTAIN NMP                                              
34
TIMPANOGOS CAVE NM                                              
35
FORT PULASKI NM                                                 
35
FORT SMITH NHS                                                  
36
GRAND TETON NP                                                  
36
CAPE LOOKOUT NS                                                 
36
FORT VANCOUVER NHS                                              
36
PERRY'S VICTORY & INTNL PEACE MEM                               
37
MAMMOTH CAVE NP                                                 
37
CANE RIVER CREOLE NHP                                           
38
FORT NECESSITY NB                                               
39
NATIONAL CAPITAL PARKS EAST                                     
39
BANDELIER NM                                                    
40
PALO ALTO BATTLEFIELD NHS                                       
40
ALLEGHENY PORTAGE RAILROAD NHS                                  
41
FRIENDSHIP HILL NHS                                             
41
WOLF TRAP NP FOR THE PERFORMING ARTS                 
41
GREAT SAND DUNES NM                                             
41
GEORGE WASHINGTON MEM PKWY                              
42
GULF ISLANDS NS                                                 
43
CAPE COD NS                                                     
44
FORT LARAMIE NHS                                                
44
TONTO NM                                                        
44
ABRAHAM LINCOLN BIRTHPLACE NHS                                  
44
DELAWARE WATER GAP NRA                                          
45
MOUNT RUSHMORE NMEM                                             
45
COLORADO NM                                                     
45
LYNDON B. JOHNSON NHP                                           
45
FORT CAROLINE NMEM                                              
45
CASA GRANDE RUINS NM                                            
46
SAGUARO NP                                                      
46
HERBERT HOOVER NHS                                              
47
LINCOLN HOME NHS                                                
47
GUADALUPE MOUNTAINS NP                               
47
GUILFORD COURTHOUSE NMP                                         
47
ASSATEAGUE ISLAND NS                                            
48
ISLE ROYALE NP                                                  
48
GLEN CANYON NRA                            
48
CUMBERLAND GAP NHP                                              
48
NORTH CASCADES NP                                    
48
COLONIAL NHP                                                    
49
PINNACLES NM                                                    
49
BIGHORN CANYON NRA                                              
50
GRAND CANYON NP                                                 
50
FORT FREDERICA NM                                               
50
NEW RIVER GORGE NR                                              
52
INDIANA DUNES NL                                                
52
WILSON'S CREEK NB                                               
52
STEAMTOWN NHS                                                   
53
HOT SPRINGS NP                                                  
53
THE GREAT SMOKY MOUNTAINS NP                         
53
POINT REYES NS                                   
54
CURECANTI NRA                                                   
55
CARL SANDBURG HOME NHS                                          
55
WIND CAVE NP                                                    
58
JEAN LAFITTE NHP                                                
59
GLACIER NP                                                      
62
PIPE SPRING NM                                                  
62
WHITE SANDS NM                                                  
62
REDWOOD NP                                           
62
NATIONAL TRAILS SYSTEM, SANTA FE                                
63
TUMACACORI NHP                                                  
63
CHICKAMAUGA AND CHATTANOOGA NMP              
63
GRANT-KOHRS RANCH NHS                                           
66
JEWEL CAVE NM                                                   
67
BIG SOUTH FORK NRRA                                             
67
FORT MCHENRY NM & HIST SHRINE                                   
68
WESTERN ARCTIC NATIONAL PARKLANDS                               
69
PADRE ISLAND NS                                                 
71
PETRIFIED FOREST NP                                             
72
ACADIA NP                                                       
74
SHENANDOAH NP                                                   
75
SPRINGFIELD ARMORY NHS                                          
75
BADLANDS NP                                                     
76
OCMULGEE NM                                                     
78
CATOCTIN MOUNTAIN PARK                                          
79
FORT SCOTT NHS                                                  
81
HAMPTON NHS                                                     
83
GLACIER BAY NP AND PRES                          
84
NATCHEZ NHT                                 
84
HALEAKALA NP                                                    
84
STONES RIVER NB                                                 
87
PICTURED ROCKS NL                                               
88
PISCATAWAY PARK                                                 
89
CAPULIN VOLCANO NM                                              
89
SANTA MONICA MOUNTAINS NRA                 
90
MARTIN LUTHER KING JR NHS                                       
92
PIPESTONE NM                                                    
94
LINCOLN BOYHOOD NMEM                                            
95
ADAMS NHP                                                       
97
GOLDEN SPIKE NHS                                                
98
SHILOH NMP                                                      
98
WEIR FARM NHS                                                   
100
FIRST LADIES NATIONAL HISTORIC SITE                             
100
ICE AGE NST                                                     
100
MISSISSIPPI NR&RA                                               
100
NIOBRARA/MISSOURI NR                                            
100
NORTH COUNTRY NT                                            
100
SLEEPING BEAR DUNES NL                                          
100
BLACK CANYON OF THE GUNNISON NP                                 
100
GILA CLIFF DWELLINGS NM                                         
100
NAVAJO NM                                                       
100
NEW ORLEANS JAZZ NHP                                            
100
ANDREW JOHNSON NHS                                              
100
APPALACHIAN NST                                                 
100
PACIFIC GREAT BASIN SO                                          
100



























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Appendix 4

RANGE OF TOTAL FACILITY OPERATIONS
AND FACILITY MAINTENANCE EXPENDITURES 
FISCAL YEAR 2003

PERCENTAGE FACILITY MAINTENANCE REPORTED (RANGE)
NO. OF PARK UNITS REPORTING IN RANGE
TOTAL FACILITY OPERATIONS EXPENDITURES
TOTAL FACILITY MAINTENANCE EXPENDITURES
TOTAL FACILITY OPERATIONS AND FACILITY MAINTENANCE EXPENDITURES
0 
125
$85,099,815
$                 386
$  85,100,201
1-20 
79
$82,799,983
$  10,306,889
$  93,106,872
21-40
60
$56,700,053
$  24,001,393
$  80,701,446
41-60
42
$34,107,873
$  32,373,615
$  66,481,488
61-80
22
$  9,906,116
$  20,604,519
$  30,510,635
81-99
18
$  1,615,988
$  23,462,561
$  25,078,549
100
21
$                    0
$  10,310,383
$  10,310,383
TOTALS
367
$270,229,828
$121,059,746
$391,289,574
























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Appendix 6


STATUS OF AUDIT REPORT RECOMMENDATIONS

Recommendations
Status
Action Required
1, 2, 3, 4, 5, 6, & 7
Resolved; not implemented.
No further response to the Office of Inspector General is required.  The recommendations will be referred to the Departmentï¿½s Focus Leader for Management Accountability and Audit Follow-up for tracking of implementation. 





















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PHOTOS COURTESY OF THE NATIONAL PARK SERVICE

COVER

VICKSBURG VISITOR CENTER, NATIONAL MILITARY PARK, http://www.nps.gov/vick/visctr/vc.htm

MABRY MILL, BLUE RIDGE PARKWAY,
http://www.nps.gov/blri/galry03b.htm

ZION NATIONAL PARK VISITOR CENTER, UTAH, http://www.nps.gov/dsc/b--what/b--5--za--zion.htm


GLACIER NATIONAL PARK PHOTO GALLERY

IN ORDER OF APPEARANCE:

GOING-TO-THE-SUN ROAD, PLOWING PHOTOS AND VIDEOS APPROXIMATELY 1 MILE BELOW LOGAN PASS, JUNE 21, 2002, http://www.nps.gov/glac/gallery/plow2002--621.htm

GOING-TO-THE-SUN ROAD, NEAR BIRD WOMAN FALLS OVERLOOK AND BIG BEND, MAY 3, 2001, http://www.nps.gov/glac/gallery/050301.htm

ROAD REPAIRS AT THE LOOP, NOVEMBER 3, 2000, http://www.nps.gov/glac/gallery/110300.htm


VIRGIN ISLANDS NATIONAL PARK BUSINESS PLAN
OCTOBER 2, 2001, http://www.nps.gov/viis/plan/plan/natlpark.pdf

A MARINE MECHANIC REPAIRS A VESSEL

A MAINTENANCE WORKER PERFORMING ROADSIDE VEGETATION REMOVAL























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1 Appendix 1 is a list of the types of areas and facilities under NPSï¿½ jurisdiction.  In this report we refer to these as park units.
2 See Appendix 3 for a listing of the percentages of facility operations and maintenance funds reported as facility maintenance by park unit for FY 2003 and Appendix 4 for the range of total facility operations and maintenance expenditures for FY 2003.

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iv


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PERCENT OF FACILITY OPERATIONS AND FACILITY MAINTENANCE FUNDS REPORTED AS FACILITY MAINTENANCE EXPENDITURES BY PARK UNIT
FISCAL YEAR 2003