The New Orleans Office of Inspector General (OIG) conducted an inspection of the City’s 2012 appropriations for sanitation and parks and recreation services as a follow-up to the budget benchmark performed during our office’s review of the City’s 2009 budget process. The objective of the current inspection was to replicate the 2009 benchmark for the two specified service types to determine whether the City’s 2012 appropriations were discrepant from that of the benchmark municipalities, and if so, whether any discrepancies were relatively larger than the differences revealed in 2009.