{
  "schemaVersion": 1,
  "reviewedOn": "2026-11-01",
  "fundingWorkpaperId": "parks-funding-workpaper-2025",
  "interviewWorkpaperId": "parks-interview-workpaper-2024",
  "fundingReviewDate": "2025-09-12",
  "interviewDate": "2024-09-16",
  "scope": "Released audit working evidence, including provisional notes and unresolved questions; not a new compliance finding or current financial ledger.",
  "condition": {
    "modelName": "Asset_Forecast_v1",
    "goodOrVeryGood": 14,
    "fair": 51,
    "badOrVeryBad": 35,
    "fairPlusBad": 86,
    "imageHref": "/images/asset-management/parks-forecast-2024.png",
    "sourceSection": "Interview question 3, screenshots 1 and 2 and accompanying notes",
    "interpretation": "The 86% is consistent with adding the chart’s fair and bad/very bad categories. Interview notes call the orange group poor, while the chart legend says Fair. PP&R confirmation of category mapping, population and weighting remains needed.",
    "limitation": "Screenshots are evidence of what was shown in September 2024, not the underlying workbook, a current condition measure, or a validated forecast."
  },
  "operationsFollowup": {
    "projectsIdentified": 5,
    "sourceSection": "Post Parks Check-in — Review of files for O&M project costs",
    "finding": "Later review identified five projects in the Future O&M Requests for Forecast tab of the financial plan used in the budget. The auditor did not establish funding-plan inclusion in each project’s initial approval year. This is distinct from the finding that major-maintenance and lifecycle funding plans were absent.",
    "notIdentified": [
      "Mill Park",
      "Laurelhurst Activation",
      "Parklane Park"
    ]
  },
  "formula": {
    "majorMaintenanceRate": 0.03,
    "defaultReplacementYears": 20,
    "oldTownReplacementYears": 40,
    "limitation": "Budget-based annual allowances. Arithmetic can be checked, but sufficiency, useful lives, timing and current cost assumptions remain unvalidated."
  },
  "projects": [
    {
      "name": "Creston Skatepark",
      "sourceId": "parks-funding-workpaper-2025",
      "sourceSection": "Creston Skatepark — Verification of cost controls and Notes",
      "capitalAllocationReported": 5000000,
      "capitalSourceReported": "System development charges (SDC)",
      "spendingReportedSummer2024": 298163,
      "spendingSourceReference": "D-01-01, Summer 2024 A&D work plan; underlying file not held here",
      "annualOperationsMaintenance": 96400,
      "operationsEstimateStatus": "Estimate; February 2025 reported",
      "annualMajorMaintenanceReported": null,
      "annualReplacementReported": null,
      "replacementYearsAssumed": null,
      "listedInFutureOMForecast": true,
      "forecastEvidence": "Post Parks Check-in — Review of files for O&M project costs; five listed, Laurelhurst/Parklane/Mill not identified in the reviewed tab",
      "currentActualSpending": null,
      "currentAnnualOMFunded": null,
      "currentMajorMaintenanceFunded": null,
      "currentReplacementFunded": null,
      "currentFundingStatus": "Not established by the records held here",
      "notes": [
        "The auditor questioned the date and a $25,000 downward adjustment in the O&M estimate."
      ]
    },
    {
      "name": "North Park Block Extension",
      "sourceId": "parks-funding-workpaper-2025",
      "sourceSection": "North Park Block Extension — Verification of cost controls and Notes",
      "capitalAllocationReported": 8000000,
      "capitalSourceReported": "System development charges (SDC)",
      "spendingReportedSummer2024": 658491,
      "spendingSourceReference": "D-01-01, Summer 2024 A&D work plan; underlying file not held here",
      "annualOperationsMaintenance": 292997,
      "operationsEstimateStatus": "Estimate; 2023 reported",
      "annualMajorMaintenanceReported": null,
      "annualReplacementReported": null,
      "replacementYearsAssumed": null,
      "listedInFutureOMForecast": true,
      "forecastEvidence": "Post Parks Check-in — Review of files for O&M project costs; five listed, Laurelhurst/Parklane/Mill not identified in the reviewed tab",
      "currentActualSpending": null,
      "currentAnnualOMFunded": null,
      "currentMajorMaintenanceFunded": null,
      "currentReplacementFunded": null,
      "currentFundingStatus": "Not established by the records held here",
      "notes": [
        "Other O&M versions are $241,057 (undated) and $260,479 (January 15, 2020). The work paper does not reconcile them."
      ]
    },
    {
      "name": "Old Town Skatepark",
      "sourceId": "parks-funding-workpaper-2025",
      "sourceSection": "Old Town Skatepark — Verification of cost controls and Notes",
      "capitalAllocationReported": 15000000,
      "capitalSourceReported": "System development charges (SDC)",
      "spendingReportedSummer2024": 26781,
      "spendingSourceReference": "D-01-01, Summer 2024 A&D work plan; underlying file not held here",
      "annualOperationsMaintenance": 869702,
      "operationsEstimateStatus": "Estimate; March 2025 reported",
      "annualMajorMaintenanceReported": 450000,
      "annualReplacementReported": 375000,
      "replacementYearsAssumed": 40,
      "listedInFutureOMForecast": true,
      "forecastEvidence": "Post Parks Check-in — Review of files for O&M project costs; five listed, Laurelhurst/Parklane/Mill not identified in the reviewed tab",
      "currentActualSpending": null,
      "currentAnnualOMFunded": null,
      "currentMajorMaintenanceFunded": null,
      "currentReplacementFunded": null,
      "currentFundingStatus": "Not established by the records held here",
      "notes": [
        "An earlier O&M estimate was $300,000 in November 2023. The work paper asks why 40 years was used for replacement.",
        "The allocation/spending sentence under this project says NPBE; its attribution needs confirmation from the underlying D-01-01 record."
      ]
    },
    {
      "name": "University Park",
      "sourceId": "parks-funding-workpaper-2025",
      "sourceSection": "University Park — Verification of cost controls and Notes",
      "capitalAllocationReported": 1800000,
      "capitalSourceReported": "System development charges (SDC)",
      "spendingReportedSummer2024": 0,
      "spendingSourceReference": "D-01-01, Summer 2024 A&D work plan; underlying file not held here",
      "annualOperationsMaintenance": 150000,
      "operationsEstimateStatus": "Placeholder; no completed estimate established",
      "annualMajorMaintenanceReported": null,
      "annualReplacementReported": null,
      "replacementYearsAssumed": null,
      "listedInFutureOMForecast": true,
      "forecastEvidence": "Post Parks Check-in — Review of files for O&M project costs; five listed, Laurelhurst/Parklane/Mill not identified in the reviewed tab",
      "currentActualSpending": null,
      "currentAnnualOMFunded": null,
      "currentMajorMaintenanceFunded": null,
      "currentReplacementFunded": null,
      "currentFundingStatus": "Not established by the records held here",
      "notes": [
        "A separate note calculates $54,000 as 3% of $1.8 million; it does not match the $150,000 placeholder.",
        "The allocation/spending sentence under this project says NPBE; its attribution needs confirmation from the underlying D-01-01 record."
      ]
    },
    {
      "name": "Conway Slabtown",
      "sourceId": "parks-funding-workpaper-2025",
      "sourceSection": "Conway Slabtown — Verification of cost controls and Notes",
      "capitalAllocationReported": 5000000,
      "capitalSourceReported": "System development charges (SDC)",
      "spendingReportedSummer2024": 21594,
      "spendingSourceReference": "D-01-01, Summer 2024 A&D work plan; underlying file not held here",
      "annualOperationsMaintenance": 150000,
      "operationsEstimateStatus": "Placeholder; no date established",
      "annualMajorMaintenanceReported": 150000,
      "annualReplacementReported": 250000,
      "replacementYearsAssumed": 20,
      "listedInFutureOMForecast": true,
      "forecastEvidence": "Post Parks Check-in — Review of files for O&M project costs; five listed, Laurelhurst/Parklane/Mill not identified in the reviewed tab",
      "currentActualSpending": null,
      "currentAnnualOMFunded": null,
      "currentMajorMaintenanceFunded": null,
      "currentReplacementFunded": null,
      "currentFundingStatus": "Not established by the records held here",
      "notes": [
        "The work paper describes O&M as a placeholder even though its summary marks the estimates criterion as met."
      ]
    },
    {
      "name": "Mill Park",
      "sourceId": "parks-funding-workpaper-2025",
      "sourceSection": "Mill Park — Verification of cost controls and Notes",
      "capitalAllocationReported": 13220000,
      "capitalSourceReported": "System development charges (SDC)",
      "spendingReportedSummer2024": 7419650,
      "spendingSourceReference": "D-01-01, Summer 2024 A&D work plan; underlying file not held here",
      "annualOperationsMaintenance": 531632,
      "operationsEstimateStatus": "Estimate; September 2022 reported",
      "annualMajorMaintenanceReported": 396000,
      "annualReplacementReported": 661000,
      "replacementYearsAssumed": 20,
      "listedInFutureOMForecast": false,
      "forecastEvidence": "Post Parks Check-in — Review of files for O&M project costs; five listed, Laurelhurst/Parklane/Mill not identified in the reviewed tab",
      "currentActualSpending": null,
      "currentAnnualOMFunded": null,
      "currentMajorMaintenanceFunded": null,
      "currentReplacementFunded": null,
      "currentFundingStatus": "Not established by the records held here",
      "notes": [
        "The work paper gives $396,000 for major maintenance. Three percent of $13.22 million is $396,600. Its component sum is $1,057,000, while the published audit reports $1,057,600."
      ]
    },
    {
      "name": "Laurelhurst Activation",
      "sourceId": "parks-funding-workpaper-2025",
      "sourceSection": "Laurelhurst Park Activation — Verification of cost controls and Notes",
      "capitalAllocationReported": 500000,
      "capitalSourceReported": "PEMO General Fund",
      "spendingReportedSummer2024": 0,
      "spendingSourceReference": "D-01-01, Summer 2024 A&D work plan; underlying file not held here",
      "annualOperationsMaintenance": 43256,
      "operationsEstimateStatus": "Estimate; October 2023 reported",
      "annualMajorMaintenanceReported": 15000,
      "annualReplacementReported": 25000,
      "replacementYearsAssumed": 20,
      "listedInFutureOMForecast": false,
      "forecastEvidence": "Post Parks Check-in — Review of files for O&M project costs; five listed, Laurelhurst/Parklane/Mill not identified in the reviewed tab",
      "currentActualSpending": null,
      "currentAnnualOMFunded": null,
      "currentMajorMaintenanceFunded": null,
      "currentReplacementFunded": null,
      "currentFundingStatus": "Not established by the records held here",
      "notes": [
        "The auditor questioned the reported zero spending because the site already existed. Zero is preserved as a reported value, not independently confirmed spending."
      ]
    },
    {
      "name": "Parklane Park",
      "sourceId": "parks-funding-workpaper-2025",
      "sourceSection": "Parklane — Verification of cost controls and Notes",
      "capitalAllocationReported": 29700000,
      "capitalSourceReported": "System development charges (SDC)",
      "spendingReportedSummer2024": 19656640,
      "spendingSourceReference": "D-01-01, Summer 2024 A&D work plan; underlying file not held here",
      "annualOperationsMaintenance": 706365,
      "operationsEstimateStatus": "Estimate; October 2023 reported",
      "annualMajorMaintenanceReported": 891000,
      "annualReplacementReported": 1485000,
      "replacementYearsAssumed": 20,
      "listedInFutureOMForecast": false,
      "forecastEvidence": "Post Parks Check-in — Review of files for O&M project costs; five listed, Laurelhurst/Parklane/Mill not identified in the reviewed tab",
      "currentActualSpending": null,
      "currentAnnualOMFunded": null,
      "currentMajorMaintenanceFunded": null,
      "currentReplacementFunded": null,
      "currentFundingStatus": "Not established by the records held here",
      "notes": [
        "The project table gives $1,485,000 for annual replacement, consistent with $29.7 million divided by 20. A later note says $661,000; that note conflicts with the table and arithmetic.",
        "An earlier recommendation included an O&M estimate of $465,000."
      ]
    }
  ],
  "missingRecords": [
    "D-01-01: Summer 2024 A&D work plan underlying reported allocations and spending",
    "D-02-03-02: complete financial forecast referenced by the O&M list",
    "Asset_Forecast_v1 with inputs, category definitions and weighting",
    "Current project spending, adopted/base-budget O&M and major-maintenance/replacement funding reconciliation"
  ],
  "publicationNote": "Original Audit Services work papers are preserved unchanged. Audit Services does not endorse Portland Civic Lab or this analysis. Internal links in the originals do not establish public access to the referenced files.",
  "supplementedOn": "2026-11-03",
  "receivedRecords": [
    "D-02-01-00: PP&R finance response, including six detailed O&M worksheets",
    "D-02-01-00a: FY2025–26 O&M list and future requests",
    "Supplied D-02-01 approval files, historical budgets, briefing and scenarios"
  ],
  "underlyingFundingDataHref": "/data/asset-management/parks-funding-files-2026.json"
}