{
  "schemaVersion": 1,
  "auditPublished": "2025-10-15",
  "reviewedAt": "2026-10-23",
  "sourceId": "parks-fiscal-audit-2025",
  "responseSourceId": "parks-fiscal-audit-response-2025",
  "pdfPages": {
    "fundingPlans": 14,
    "annualEstimates": 15,
    "sampleMethod": 17
  },
  "scope": "Judgmental sample of eight capital growth projects active as of January 2025. Results cannot be generalized beyond this sample.",
  "measure": "Estimated annual major-maintenance and lifecycle costs, as reported in the October 2025 audit; not actual spending or construction costs.",
  "missingValueMeaning": "Null means the audit reported no cost estimate. It does not mean zero cost.",
  "currentStatus": "These are historical audit findings. Current project funding and completion of corrective actions have not been established in this collection.",
  "reportedAnnualTotal": 4698600,
  "projects": [
    {
      "name": "Creston Skatepark",
      "annualEstimate": null,
      "fundingPlanIdentified": false
    },
    {
      "name": "North Park Block Extension",
      "annualEstimate": null,
      "fundingPlanIdentified": false
    },
    {
      "name": "Old Town Skatepark",
      "annualEstimate": 825000,
      "fundingPlanIdentified": false
    },
    {
      "name": "University Park",
      "annualEstimate": null,
      "fundingPlanIdentified": false
    },
    {
      "name": "Conway Slabtown",
      "annualEstimate": 400000,
      "fundingPlanIdentified": false
    },
    {
      "name": "Mill Park",
      "annualEstimate": 1057600,
      "fundingPlanIdentified": false
    },
    {
      "name": "Laurelhurst Activation",
      "annualEstimate": 40000,
      "fundingPlanIdentified": false
    },
    {
      "name": "Parklane Park",
      "annualEstimate": 2376000,
      "fundingPlanIdentified": false
    }
  ],
  "managementTargets": [
    {
      "recommendation": "2",
      "deliverable": "Public webpage describing cost-saving actions",
      "targetDate": "2025-12-31",
      "pdfPage": 4
    },
    {
      "recommendation": "5",
      "deliverable": "Transparent communication of new-project funding needs and funding alternatives for Council",
      "targetDate": "2025-12-31",
      "pdfPage": 5
    },
    {
      "recommendation": "1, 3, 4",
      "deliverable": "Long-range financial and service-level planning, with aligned investment proposals",
      "targetDate": "2028-06-30",
      "pdfPage": 3
    }
  ],
  "analysis": {
    "sampleProjects": 8,
    "estimatedProjects": 5,
    "unestimatedProjects": 3,
    "fundingPlansIdentified": 0,
    "calculatedAnnualTotal": 4698600,
    "verification": "Printed amounts sum to the published total; underlying estimates are not independently validated."
  }
}