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Abstract

This analysis addresses issues of budgeting in Michigan State Parks. Understanding the budgetary process is key, especially with the current state of the economy. Today, the Michigan State Park system is 4.5 million dollars in debt, and there is no relief in sight. For the last past 3 years, increases in state park fees have been seen. However, these increases can no longer go on forever. Something other than fee increases must occur to save the Michigan State Park system. There is currently discussion about closing some Michigan State Parks because the state cannot afford to keep them open. Hundreds of thousands of acres of natural land may no longer be preserved for future generations. This analysis focuses on the budget of two distinct state parks to determine if something can be changed to budget more efficiently and effectively for the future. This study examines the budget process, revenues, expenditures, internal controls, capital expenditures, budget execution, and makes recommendations for improvement.

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