Garland Parks and Recreation
5.0 – Financial Management
NOTE: Standards marked with a star (*) are fundamental standards and are required of all agencies seeking accreditation.
Financial management is the process of planning for, acquiring, and using funds to achieve predetermined organizational goals and objectives. The increasing demand for more and better services, continuing upward spiral of costs, increasing emphasis on fiscal responsibility and accountability, and the unwillingness of taxpayers support higher taxes, are all forcing park and recreation organizations to become more effective and efficient in all aspects of their financial operations. Parks and recreation managers must possess the ability to secure, organize, and control the financial resources of the organization to assure the success and survival of their organizations.
Formal fiscal control and monitoring procedures enable an agency to establish accountability, to comply with funding authorizations and restrictions, to ensure that disbursements are for designated and approved proposes and to alert agency management to possible problemsStandard: Fiscal policies setting guidelines for management and control of revenues, expenditures, and investment of funds shall be set forth clearly in writing, and the legal authority must be clearly established.
Suggested Evidence of Compliance: Provide fiscal policies and legal authority.
Narrative: The document titled "Financial Structure, Policies, and Practices," in conjunction with the Code of Ordinances, assigns the City Manager key responsibilities to maintain high standards of fiscal management within the organization. It covers financial operations such as budgeting, expenditures, and revenue management emphasizing transparency, accountability, and legal compliance.
The City Manager oversees fiscal operations, policy enforcement, and alignment of financial practices with the city’s strategic and legal guidelines. Responsibilities include authorizing expenditures, managing revenue collections, ensuring proper cash handling, and implementing controls against unauthorized expenditures. The City Manager also manages the CIP program, ensuring capital expenditures are planned and executed according to the city's financial policies.
COGnet provides staff with access to all budget, finance, and purchasing directives.
Agency Evidence of Compliance:
5.1 EOC 1 Financial Structure, Policies and Practices
5.1 EOC 3 Powers and Duties of City Manager
5.1 EOC 4 Authorization of Expenditures
Standard: There shall be an established revenue policy that is periodically updated regarding fees and charges for services and the strategies and methodologies for determining fees and charges and levels of cost recovery.
Suggested Evidence of Compliance: Provide the policy on fees and charges, the current fee schedules or cost-recovery procedures, and the most recent review or update.
Narrative: As part of the annual operating budget adoption, the City Council approves the Master Fee and Rate Schedule, which ensures that service costs are accurately reflected while balancing competitiveness with fair community pricing.
Per Page 14 of the Budget Instruction Manual, departments are directed to conduct fee comparisons, such as the Holford Aquatics benchmark survey, to make informed recommendations for City Council consideration.
PARD’s Cost of Service Sheets provide detailed service delivery costs, which are essential for setting prices that align with community value. Additionally, the pyramid methodology is used to categorize services into tiers based on community benefit and cost recovery, promoting an equitable distribution of costs between the department and users.
Agency Evidence of Compliance:
5.1.1 EOC 1 Master Fee and Rate Schedule
5.1.1 EOC 2 Budget Instruction Manual Page 14
5.1.1 EOC 3 Holford Aquatics Benchmark Survey
5.1.1 EOC 4 Cost of Service Sheet
Standard: The agency shall have an established policy for the acceptance of gifts and donations.
Suggested Evidence of Compliance: Provide the policy on acceptance of gifts and donations.
Narrative: The Standards of Employee Conduct Directive outlines the procedures for staff to receive and manage gifts and donations, ensuring alignment with the city’s mission, values, and legal requirements. This policy preserves operational integrity and builds public trust by ensuring contributions are accepted and used transparently and effectively.
The PARD Donation Policy for receiving donations specifies acceptance criteria, requiring that contributions support the agency's objectives without imposing undue restrictions or conflicts of interest. Each gift or donation undergoes a thorough review, including legal and ethical assessments, to ensure compliance with relevant laws and agency standards.
The acceptance process involves detailed documentation, capturing donor details, contribution value, and any usage conditions to maintain transparency, accountability, and donor recognition. The policy also defines staff roles and responsibilities in managing and reporting gifts and donations, ensuring contributions are used as intended.
Agency Evidence of Compliance:
Standard: Where feasible and appropriate, the agency shall procure regional, state, federal and/or other applicable agency grants to supplement funding through an established procedure to research, coordinate and implement grant opportunities. Prior to grant procurement, agencies shall evaluate how application, approval, implementation, and management processes will be coordinated.
Suggested Evidence of Compliance: Provide the procedure to procure grants along with a summary of grants received by the agency for the past five years, including identification of the following: project descriptions, grantor, date awarded, grant amount and agency match.
Narrative: PARD actively pursues regional, state, federal, and other grant opportunities to support key projects and initiatives. Grant funding is strategically aligned with the department’s goals, as outlined in the Master Plan, identifying areas where external funding can enhance service delivery and community impact.
The agency maintains a Grants Matrix to track grants received over the past five years, which includes details such as project descriptions, grantor information, award dates, amounts, and any required matching funds. Additionally, the Grant SOP provides clear guidelines for the submission and management of grants, ensuring consistency and accountability.
PARD also collaborates with the city’s Neighborhood Vitality Department on grant partnerships through the Neighborhood Vitality Matching Grant Guidelines to support park system amenities and foster community-driven projects.
Agency Evidence of Compliance:
Standard: Where feasible and appropriate, the agency shall solicit private, corporate, and nonprofit support to supplement agency funding through an established procedure to research, coordinate and implement alternative funding options. Prior to acceptance of support the agency shall evaluate the terms of acceptance and how the implementation and management process will be coordinated.
Suggested Evidence of Compliance: Provide the procedure to solicit private, corporate, and non- profit support along with a summary of such support received by the agency for the past five years including identification of the following: project descriptions, grantor/sponsor, date awarded, and value of the contribution and method of recognition.
Narrative: PARD actively seeks private, corporate, and non-profit support to diversify funding for its parks and recreation programs. Clear procedures, outlined in the Donations SOP, guide the identification, solicitation, and management of contributions to ensure alignment with the agency’s mission and community goals.
The sponsor and grant list details PARD's partnerships with organizations over the past five years, including GPL’s sponsorship of the Sweetheart Dance and three sponsorships of the Carver Senior Softball Game. These contributions have supported key programs that enhance community services. Each partnership is carefully evaluated to ensure alignment with agency values, and contributors are recognized through program marketing materials, such as the Sweetheart Dance flyer.
PARD remains committed to fostering partnerships that provide lasting benefits while ensuring transparency and alignment with the agency's strategic priorities.
Agency Evidence of Compliance:
5.1.4 EOC 2 Sponsor and Grant List
5.1.4 EOC 3 GPL Sponsorship
5.1.4 EOC 4 Carver Senior Softball GameStandard: There shall be established procedures for the fiscal management of the agency.
Suggested Evidence of Compliance: Provide the procedures for the fiscal management of the agency.
Narrative: City of Garland has implemented robust fiscal management practices that ensure financial transparency, resource efficiency, and accountability across all operations. The department follows established directives, including Authorization for Expenditures, Capitalization of Expenditures, City P-Card Policy and Procedures for Non-Travel Related Meals, Cash Handling, Petty Cash, to guide essential processes in financial management.
For tracking, managing, and reporting financial transactions, PARD uses Cayenta, a comprehensive financial software solution that supports compliance with all financial policies and provides oversight through detailed transaction records and reporting features.
Capital projects are managed under the CIP Program Directive, which ensures strategic and responsible fund allocation aligned with PARD’s service objectives. To uphold fiscal accountability and integrity, regular audits and reviews are conducted, strengthening the department’s financial controls.
Agency Evidence of Compliance:
5.2 EOC 1 Authorization for Expenditures
5.2 EOC 2 Capitalization of Expenditures
5.2 EOC 3 City P-Card Policy and Procedures for Non-Travel Related Meals
Standard: The agency's chief administrator shall be designated as having the authority and responsibility for the fiscal management of the agency. Although an agency's chief administrator is ultimately responsible for all agency fiscal matters, the size and complexity of the agency may dictate the need to delegate responsibility for fiscal management functions to an identifiable person or component within the agency.
Suggested Evidence of Compliance: Provide documentation demonstrating clear delegation of fiscal authority for the agency.
Narrative: The City of Garland’s fiscal management is overseen by the City Manager, who holds ultimate authority and responsibility for all financial matters, as established in Article 5, Section 3, of the Code of Ordinances. The City Manager delegates daily fiscal management duties to department directors, ensuring effective oversight across the agency. These responsibilities are outlined in the Authorization for Expenditures Directive.
Financial operations are managed using Cayenta, which tracks all transactions and ensures compliance with budgetary controls. The organizational structure and reporting lines, as demonstrated in the city’s organizational chart, promote transparency and accountability in financial management.
PARD's procedures ensure sound fiscal management, maintaining alignment with city policies and the agency’s mission to deliver quality parks and recreation services.
Agency Evidence of Compliance:
5.2.1 EOC 1 Code of Ordinances City Manager Powers and Duties
5.2.1 EOC 2 Authorization for Expenditures
Standard: Agencies shall have established procedures for the requisition and purchase of agency equipment, supplies, and services.
Suggested Evidence of Compliance: Provide the procedures for the requisition and purchase of agency equipment, supplies, and services, including:
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Bidding procedures.
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Criteria for the selection of vendors and bidders; and
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Procedures for disbursement of petty cash and issuance; and
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Use of procurement cards, if applicable.
Narrative: The City of Garland follows structured policies to ensure efficient, compliant, and ethical purchasing practices across all departments. These policies include a centralized Purchasing Directive, a Petty Cash Policy, and a Procurement Card (P-Card) Policy for Non-Travel Related Meals, all of which establish controls to prevent misuse of funds and maintain accountability.
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Purchasing Policies and Procedures Directive: Under the authority of the City Manager and Director of Procurement, the Purchasing Directive outlines roles, responsibilities, and processes for acquiring goods and services. Purchases over $3,000 require a purchase order and follow competitive bidding, while emergency and sole-source purchases are allowed with proper justification. For purchases exceeding $50,000, public bids are required. Professional services are procured based on qualifications in compliance with Texas codes.
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Petty Cash Policy: The Petty Cash Policy governs minor, non-recurring purchases, enforcing transaction limits and requiring departments to maintain records and receipts. Regular audits ensure compliance, providing a streamlined yet accountable process for small expenses.
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Procurement Card (P-Card) Policy for Non-Travel Related Meals: The P-Card Policy allows authorized staff to make low-value purchases efficiently within set spending limits. Holders must document each transaction, and periodic audits are conducted to confirm compliance and prevent unauthorized spending.
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Audits and Compliance: To safeguard resources and maintain accountability, the city conducts routine internal audits of all purchasing activities, including petty cash and P-Cards, verifying adherence to spending limits, documentation standards, and ethical practices. This systematic oversight strengthens fiscal responsibility and controls.
Agency Evidence of Compliance:
5.2.2 EOC 1 Purchasing Policies and Procedures
5.2.2 EOC 2 Petty Cash
5.2.2 EOC 3 City P-Card Policy and Procedures for Non-Travel Related Meals-
Standard: There shall be established procedures for emergency purchases within the agency to secure equipment or services in a swift and efficient manner.
Suggested Evidence of Compliance: Provide the procedures for emergency purchases.
Narrative: Section 4.5 of the Purchasing Policies and Procedures Directive, provides PARD with a structured approach to handle urgent procurement needs while maintaining the integrity of the purchasing process. These procedures enable expedited purchases within the department's policies and contract administration practices, ensuring swift procurement without compromising transparency, legality, and ethical standards, particularly in situations affecting public safety or operational continuity.
The policy permits exceptions to the standard competitive bidding process during emergencies, requiring detailed documentation and justification for each purchase to ensure accountability and alignment with public interest. It complies with Chapter 252.022 of the Texas Local Government Code, providing a legal basis for efficient emergency purchases. This approach emphasizes thorough contract administration in emergencies, ensuring contracts meet legal standards and are executed with due diligence.
Agency Evidence of Compliance:
5.2.2.1 EOC 1 Emergency Purchases
Standard: The agency shall have a comprehensive accounting system to ensure an orderly, accurate, and complete documentation of the flow of funds. The accounting system shall facilitate rapid retrieval of information on the status of appropriations, expenditures, and revenue any time the information is required.
Suggested Evidence of Compliance: Provide a description of the accounting system.
Narrative: PARD’s accounting system ensures precise and transparent documentation of all financial transactions, supporting effective financial management and accountability.
PARD utilizes the Cayenta Financial Management System for core accounting functions such as purchasing, accounts payable, and general ledger management. Questica is employed to manage and track operational and CIP Program budgets ensuring expenditures align with approved budgets. PaymentNet by JP Morgan Chase monitors P-Card transactions, enabling prompt reconciliation. Additionally, OnBase manages document retention and workflow approvals, ensuring secure storage and easy access to financial records.
Agency Evidence of Compliance:
Standard: The agency shall periodically, monthly at a minimum, provide financial status reports. Each appropriation and expenditure shall be classified according to function, organizational component, activity, object, and program.
Suggested Evidence of Compliance: Provide financial status reports for the previous three months. Financial status reports shall include, at a minimum:
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Initial appropriation for each account (or program).
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Balances at the commencement of the regularly defined period.
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Expenditures and encumbrances made during the period.
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Unencumbered balances; and
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Revenue status.
Narrative: The department uses Questica for in-depth budget reporting, integrated with the Cayenta accounting system, to provide management and financial staff with extensive financial status reports for both the operational and CIP Program budgets. Smartsheet enhances this integration by enabling smooth data transfer from Questica and Cayenta, centralizing reporting and tracking for easy access to complex financial reports.
Agency Evidence of Compliance:
5.3.1 EOC 1 Operational Budget Status Report – September
5.3.1 EOC 2 Operational Budget Status Report - August
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Standard: The agency shall have established procedures for maintaining control over the number and type of authorized filled and vacant positions to ensure that persons on the payroll are legally employed and that positions are in accordance with budget authorizations.
Suggested Evidence of Compliance: Provide the position authorization procedures and budgeted positions.
Narrative: PARD is dedicated to ensuring that staffing levels and employee competencies are well-aligned with operational needs and service goals. This is achieved through three key strategies:
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Employee Classification Plan: This plan clearly defines job roles and the specific skills and qualifications required for each, ensuring that employees are well-suited to their positions and can perform their duties effectively.
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Workforce Development Plan: Workforce Planning provides departments with focused times during the year to identify current and projected staffing needs. This may include replacement positions, upcoming retirements, departmental realignments, and compensation changes (promotions, reclassifications, etc.).
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Approved Budget Positions: PARD regularly reviews and adjusts staffing levels based on budgeted positions, ensuring the workforce is financially sustainable while effectively meeting the needs of the community.
These strategies collectively ensure that PARD is equipped with a capable and well-prepared workforce, committed to delivering exceptional services.
Agency Evidence of Compliance:
5.3.2 EOC 1 Employee Classification Plan
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Standard: The agency shall have established procedures used for collecting, safeguarding, and disbursing funds. The procedures shall enhance security and accountability of all monies received by the agency.
Suggested Evidence of Compliance: Provide the fiscal control and monitoring procedures. The fiscal control and monitoring procedures shall include:
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Maintenance of an allotment system, if any, or records of appropriations among organizational components.
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Preparation of financial statements.
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Conduct of internal audits; and
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Persons or positions authorized to accept or disburse funds.
Narrative: The City of Garland's framework for fiscal management, detailing its financial structure, budgeting practices, auditing requirements, fund allocations, and compliance with governmental accounting standards is outlined in the document, Financial Structure, Policies and Practices which can be found on the city website.
Key practices include maintaining operational budgets which detail records of appropriations and allotments across all departments, allowing for precise tracking and accountability of all funds received and disbursed. Financial statements and reports are prepared on a weekly, monthly, and quarterly basis to provide an updated picture of budget status, revenue, and expenditures.
To uphold fiscal integrity, the Internal Audit Department conducts audits annually to verify compliance with financial policies and procedures. Designated personnel are authorized to handle fund collections and disbursements, following established directives for cash-handling and petty cash protocols.
This framework of fiscal controls allows PARD to responsibly manage public funds, maintain financial integrity, and transparently communicate its financial health to stakeholders, reinforcing community trust and operational efficiency.
Agency Evidence of Compliance:
5.3.3 EOC 1 Financial Structure, Policies and Practices
5.3.3 EOC 2 2024/25 Proposed Annual Operating Budget
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Standard: There shall be an independent audit of the agency's fiscal activities conducted annually or at a time stipulated by applicable statute or regulation. The audit may be performed by the government's internal audit staff (external to the agency being audited) or by an outside certified public accounting firm.
Suggested Evidence of Compliance: Provide the most recent independent audit and management letter, or most recent Comprehensive Annual Financial Report (CAFR) and provide the response to the audit recommendations.
Narrative: City of Garland ensures transparency and accountability through an annual independent audit of its fiscal activities, conducted by an external certified public accounting firm. This audit comprehensively reviews financial statements, evaluates internal controls, and assesses compliance with applicable regulations.
The most recent audit was fiscal year 2022-23 and the city’s response is provided for review on the city’s website.
Agency Evidence of Compliance:
Standard: There shall be an annual or biennial operating and capital improvements budgets, including both revenues and expenditures. Operating budgets include both capital and operating expenses, cover a one-year or two-year period and capital improvements may extend five or six years with annual review. The nature of an agency's budgetary system may be determined by the kind of system in use by its governmental authority.
Suggested Evidence of Compliance: Provide the current and approved operating and capital improvements budgets.
Narrative: The City of Garland's City Council adopts the annual operating budget each September and the CIP Program budget each February. The budgets are available to the public on the city website, ensuring transparency and accessibility.
Agency Evidence of Compliance:
Standard: The agency shall establish guidelines to inform the heads of organizational components of the essential tasks and procedures relating to the budget preparation process. The guidelines shall include instructions for preparing budget request documents and for providing adequate justification for major continuing expenditures or changes in continuing expenditures of budget items. Information should be included regarding operating impact.
Suggested Evidence of Compliance: Provide the budget development guidelines.
Narrative: PARD adheres to a structured and transparent budget development process, ensuring that financial planning is aligned with strategic objectives and operational needs. This commitment is demonstrated through the implementation of clear and comprehensive budget guidelines, which are followed rigorously by all departments.
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Budget Development Guidelines: The budget development process is governed by detailed guidelines that are outlined in the Code of Ordinances, Article VIII Budget. The ordinance provides a framework for preparing both the operating budget and the CIP Program budget, ensuring consistency and accuracy across all financial planning activities.
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Operating and Capital Budgets: Each year, department heads use the Budget Instruction Manual as a reference to prepare their budget requests. This manual outlines the procedures for submitting detailed justifications for all major expenditures, ensuring that all requests are data-driven and aligned with agency goals.
The Operating Budget Preparation and the CIP Budget Preparation, which can be found on COGnet, ensure a comprehensive approach to financial management.
Through these rigorous guidelines and collaborative processes, PARD demonstrates a strong commitment to responsible financial management, ensuring all resources are allocated effectively to support the mission and service delivery objectives.
Agency Evidence of Compliance:
5.4.1 EOC 1 Code of Ordinances Article VIII Budget
5.4.1 EOC 3 CIP Program Budget
5.4.1 EOC 4 Budget Instruction Manual
5.4.1 EOC 5 Operating Budget Preparation
5.4.1 EOC 6 CIP Budget Preparation
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Standard: Major organizational components shall provide recommendations, based on operational and activity analysis, for use in the development of the agency's budget.
Suggested Evidence of Compliance: Provide examples of agency component recommendations and evidence of their consideration in the budgeting process. Recommendations shall include:
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Assessment of current and future personnel needs.
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Costs per program element.
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Line items.
Narrative: The City of Garland employs a structured, needs-based budgeting process to support both current services and strategic growth. Annually, each department receives a Baseline Budget covering essential operations, including personnel and daily operational costs. Departments submit a detailed, line-item breakdown for each account to ensure transparency and prioritize core expenses, such as direct materials, maintenance, and contracts.
For needs exceeding baseline funding, such as additional staff, new or expanded programs, or capital items over $5,000, departments submit Strategic Priority Proposals, allowing thorough documentation and evaluation of significant needs. After entering all items into Questica, the proposed budget undergoes a review by the Budget Department and the City Manager, who prioritizes requests to fit within citywide fiscal strategies. This process ensures that departmental needs are aligned with the city’s overall budgetary goals before submission to the City Council.
Through this comprehensive approach, the department demonstrates its commitment to responsible budgeting, operational efficiency, and strategic resource planning.
Agency Evidence of Compliance:
5.4.2 EOC 1 2023/24 Annual Operating Budget
5.4.2 EOC 3 2024/25 City Manager Review
5.4.2 EOC 4 2024/25 Proposed Budget
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Standard: The agency shall have procedures for budget control with periodic reporting of revenues and expenditures, and continuous management review.
Suggested Evidence of Compliance: Provide the procedures for budget control within the agency and examples of periodic reports.
Narrative: PARD ensures efficient and transparent financial management through robust budget control procedures. Key practices include:
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Monthly Reporting: The department receives monthly budget reports and a Budget & Research Dashboard highlighting expenditures, revenues, and variances with year-to-date information.
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Weekly Updates: Weekly internal reports keep divisional managers informed, ensuring proactive financial oversight.
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Revenue Projections: Revised revenue projections during the budget process ensure accurate planning based on current trends.
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Quarterly Reviews: The Administrative Services Manager facilitates quarterly reviews using detailed worksheets to evaluate financial performance and address variances.
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Mid-Year Funding Requests: The Mid-Year Strategic Priority Proposals allows for structured requests for additional funding to address unforeseen needs.
These procedures reflect the department's commitment to fiscal responsibility, supporting its mission to deliver dynamic experiences for the community.
Agency Evidence of Compliance:
5.5 EOC 1 Monthly Status Report
5.5 EOC 2 Monthly Questica CIP Status Report
5.5 EOC 3 Budget & Research Dashboard5.5 EOC 4 Weekly Budget Status Report Smartsheet
5.5 EOC 5 Weekly CIP Status Report Smartsheet
5.5 EOC 6 Revenue Projections-
Standard: The agency shall have established procedures for requesting supplemental or emergency appropriations and fund transfers to meet circumstances that cannot be anticipated by prior fiscal planning efforts. Mechanisms of adjustment may include transferring funds from one account to another and/or requesting that additional funds be granted for agency needs.
Suggested Evidence of Compliance: Provide the supplemental/emergency appropriations procedures.
Narrative: The City of Garland follows a structured process for managing essential budget adjustments outside the standard cycle through Mid-Year Strategic Priority Proposals (MYSPP). This process allows the department to address operational needs that cannot be funded within the existing budget or delayed until the next budget cycle. MYSPP requests accommodate new or modified service requirements, including additional positions, new programs, service expansions or enhancements, emergency purchases, or capital acquisitions.
To initiate an MYSPP, the department submits a detailed request in Questica, outlining the need, impact on service delivery, and rationale for why existing funds are insufficient. The Budget Department provides clear instructions to guide MYSPP development and submission, ensuring alignment with city policies. Once submitted, requests are reviewed by a Budget Analyst and the Budget Director before being presented to City Management monthly. After review, departments are notified of the approval status and any rationale, promoting transparency and informed decision-making for all mid-year budget modifications.
Through the MYSPP process, the department maintains flexibility to meet strategic and operational needs effectively while upholding fiscal responsibility and alignment with citywide priorities.
Agency Evidence of Compliance:
Standard: The agency shall have established procedures for inventory control of property, equipment, and other assets to prevent losses and unauthorized use, and to avoid both inventory excesses and shortages. There shall be a complete and current listing of agency assets.
Suggested Evidence of Compliance: Provide procedures for inventory and fixed asset control.
Narrative: PARD upholds strong asset control practices, ensuring effective management, accountability, and operational readiness of all inventory and fixed assets.
PARD follows the Capitalization of Expenditures Policy, which requires that assets meet a lifespan of over one year and a minimum $5,000 cost to qualify as capital items. This ensures accurate classification and financial reporting. The Equipment Replacement Fund (ERF) Directive further supports this by collecting depreciation charges for scheduled replacements, thus minimizing annual budget impacts.
As part of the Property and Equipment Stewardship Directive, department heads are responsible for asset custody and annual physical inventories, with designated asset custodians ensuring accurate records and regulatory compliance. For vehicle and equipment maintenance, the Fleet Coordinator Program designates coordinators to manage preventive maintenance and repairs, helping reduce downtime and extend asset lifespans.
The Recreation Division Inventory system maintains detailed records of recreational equipment location, condition, and quantities. This monitoring helps ensure that all assets remain operational and accessible, enhancing resource availability for public use.
These policies and programs collectively support PARD’s commitment to fiscal responsibility, regulatory compliance, and efficient asset management.
Agency Evidence of Compliance:
5.5.2 EOC 1 Capitalization of Expenditures
5.5.2 EOC 2 Equipment Replacement Fund
5.5.2 EOC 3 Property and Equipment Stewardship