State Parks Board - Heritage Fund

Approved by Arizona voters in 1990, the Heritage Fund sets aside up to $10 million annually from Lottery revenues for the State Parks Board to preserve, protect, and enhance Arizona’s natural and scenic environment, and its historical and cultural heritage.  The audit found that the Board generally expends these monies appropriately.  Specifically, the report notes that the Board has acquired 11 properties since fiscal year 1999, at a cost of nearly $14.5 million.  These acquisitions complied with statute and for the most part, the Board’s acquisition guidelines.  However, the Board should ensure that proposed acquisitions undergo required reviews and should institute additional reviews that are not currently required to provide further assurance that all acquisition steps have been appropriately and accurately completed.  The Board has also established an effective grants program that distributes Heritage Fund monies to qualifying projects, but it should do a better job of following its grant monitoring procedures to ensure that projects are proceeding appropriately.  Finally, the Board should more accurately track the time that its employees spend on Heritage Fund activities and then appropriately allocate employee salaries and related expenditures to the Heritage Fund.