The Recreation and Park Department General Manager should:

1.1 Report to the Board of Supervisors during the FY 2008-2009 budget review on the status of the implementation of the Class system, including:

(a) Issuance of system-generated receipts for cash transactions,

(b) Routine tracking and reporting of revenues.

(c) Any automated interface of Class with FAMIS, and

(d) Implementation of Automatic Clearing House functionality to facilitate receipt and deposition of berth payments at the Marina Yacht Harbor.

The Recreation and Park Department Director of Operations should:

1.2 Immediately implement the Marina Program's cash register functionality.

1.3 Instruct the Harbormaster to consistently implement a written policy requiring the Harbormaster's signature on the Daily Report of Cash Receipts, verifying (a) the accuracy of the count, (b) accuracy of the subtotals of payment type and transaction type, and (c) correct allocation to East or West Harbor.

1.4 Instruct the Harbormaster to ensure the accuracy of the application of the late fee to berth payments in the Marina Management system.

1.5 Instruct the Harbormaster to ensure that the Marina Yacht Harbor staff have adequate training in Class and the Marina Program.

1.6 Implement written Permit and Reservations Unit policies and procedures to standardize (a) allocation of Marina Green permit fees to the Marina Yacht Harbor Fund, and (b) filing of permit documents and reconciliation of permit receipts to the Daily Record of Cash Receipts.

1.7 Instruct the Harbormaster to work with Information Systems staff and the Marina Program software vendor to (a) develop and generate routine delinquent balances due reports that track unpaid balances over time according to the Marina Yacht Harbor Rules and Regulations, and (b) develop a one-time 10 percent late fee that is automatically applied by the Marina Management system to permanent berth payments that are 15 days past due.

1.8 Implement collection procedures to ensure timely collection of delinquent balances for permanent berths.

1.9 Revise the Marina Yacht Harbor rental agreements for permanent berths to assess a 10 percent penalty for berth rents that are 15 days past due consistent with the Marina Yacht Harbor Rules and Regulations.

The Recreation and Park Department Director of Property Management should:

1.10 Develop formal written agreements with the Oceanic Society and the Farallon group for use of the pump-out dock (Gate 31) for loading and unloading.

2. Operating Expenditures

The Recreation and Park Department Director of Finance and Administration should:

2.1 Transfer 2.0 FTE 3417 Gardeners, currently included in the Marina Yacht Harbor budget, to the Neighborhood Services Division budget.

2.2 In conjunction with the Director of Neighborhood Services and Director of Citywide Services, develop procedures to (a) identify actual allocation of gardener time to the Marina Yacht Harbor and to Neighborhood Services, and (b) charge gardener time appropriately to the Marina Yacht Harbor Fund.

The Recreation and Park Department Director of Operations should:

2.3 Direct the Structural Maintenance Manager to:

(a) Disallow shop managers from keeping subsidiary work order ledgers, instead keeping all records within the Total Managed Assets system to eliminate redundant systems;

(b) Issue estimates with work orders for budget control purposes;

(c) Disallow managers to issue work orders without the Harbormaster's approval, except in the case of emergencies. For emergencies, the Harbormaster's approval must be sought within 24 hours;

(d) Reconcile work order totals with timesheets and audit timesheet records every month to verify correct reconciliation of labor charges.

The Harbormaster should:

2.4 Develop formal written policies and procedures to manage Marina Yacht Harbor materials and supplies, including routine inventory of the Harbor store room materials and supplies.

3. The Marina Yacht Harbor Fund Overhead Allocation

The Director of Finance and Administration should:

3.1 Adjust for the difference between expenditure recoveries and actual administrative expenditures during the course of the year to ensure that the Department does not over- or under-recover for the Administrative Services Division's costs.

3.2 Adjust the overhead rates charged to Department projects by the Structural Maintenance and Capital Divisions during the course of the year to ensure that each division does not over- or under-recover for the division's costs from each of the Department's divisions and funds.

3.3 Evaluate electricity and utility use department-wide and develop a method to charge directly for utility use rather than allocate utility charges through the cost allocation plan.

4. Facilities Maintenance and Capital Improvement Project Funding

The Recreation and Park Department General Manager should:

4.1 Develop facilities maintenance and capital project budgeting procedures that define the Marina Yacht Harbor's facilities maintenance projects and capital improvement projects.

4.2 Develop capital project budgeting procedures that define annual and continuing capital projects.

4.3 Return unexpended annual facilities maintenance and annual capital project balances to the Marina Yacht Harbor Fund at the end of the fiscal year.

4.4 Review inactive Marina Yacht Harbor projects, and re-allocate any unexpended balances to active projects, if appropriate, or return the unexpended balance to the Marina Yacht Harbor Fund balance.