CSCBackup 03/05/1993 Children ' s Services
Council of Collier County
Backup Documents
March 5 , 1993
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O'/ 4.0 Children' s Services Council of Collier County
Meeting of March 5, 1993
AGENDA
1 . Invocation/Judge Ellis
2 . Pledge of Allegiance
EXECUTIVE 03WA.`10
,k,..)1(_. 3. Roll Call
4 . Approval of the Minutes
5 . Treasurer' s Report
6 . Executive Director' s Report
7 . Old Business
a. Resignation of Bea Harper and Margaret Steinbeck
b. Status of Council
c. I & R/Funding Proposal/Paul Pinson
d. Florida Sports Park Event/Barbara Sweinberg
e. Juvenile Delinquent Gang Prevention Council/Pat Barton
f. Insurance/Judge Ellis
8 . New Business
9. Community Response
10.Adjournment
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"Children... Today's Dream - Tomorrow's Reality" P.O.BOX 1056,NAPLES,FLORIDA 33939
iI C TEL:(813)649-8222
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OFFICERS
Chairman:
Judge Cynthia Ellis
Vice Chairman:
Lavern Gaynor
Secretary-Treasurer
Mary Ellen zumFelde
COUNCIL MEMBERS
Delores G.Dry
Bea Harper MEMORANDUM
Dr.Robert Munz
Melinda Riddle
Burt Saunders
Ron Webster
EXECUTIVE DIRECTOR To: Members of the Children' s Services Council
Paul C.Pinson of Collier County
From: Paul C. Pinson
Date: February 23, 1993
This is notice of the regular monthly meeting scheduled for
Friday, March 5, 1993, 9 : 00 am. , Collier County Public
School Board Room, 3710 Estey Avenue.
CHILDREN'S SERVICES COUNCIL OF COLLIER COUNTY
PRESS RELEASE
FOR IMMEDIATE RELEASE
MARCH 5, 1993
The Collier County Board of Commissioners is seeking applications
for positions on several advisory committees.
The Black Affairs Advisory Board has 3 terms expiring on June 25,
1993 . This 7 member committee identifies and evaluates problems
unique to the Black Community, reviews and recommends ways to ensure
open communication between the minorities and Collier County
Government and provides periodic reports to the Board of County
Commissioners.
The Children's Services Council of Collier County is seeking
applications for 2 members from the child advocates within the
community who wish to serve on the council. The term is 4 years and
members must be residents of the county for the previous 24-month
period. Citizens interested should call Sue Filson, Administrative
Assistant, at 774-8097 for an application.
The Contractors Licensing Board has 3 terms expiring on June 30,
1993, in the category of roofing contractor, mechanical contractor,
and plumbing contractor. This 9 member board determines the
qualifications of applicants for the various categories of the
Contractors' Certificates of Competency. They also hold hearings to
determine if a certificate of competency of any contractor, master
or journeyman should be revoked. Members are required to file a
Form 1 Statement of Financial Interests each year with the
Supervisor of Elections. Terms are 3 years.
The Golden Gate Parkway Beautification Advisory Committee has 2
vacancies expiring on October 6, 1994, representing Precinct Nos.
120 and 127. This 5 member committee assists the Board of County
Commissioners in handling the matters pertaining to the taxing
district which was formed for the purpose of beautification and
maintenance of Golden Gate Parkway between Santa Barbara and C.R.
951. Terms are 4 years.
The Hispanic Affairs Advisory Committee has 3 terms expiring on June
25, 1993 , and 1 vacancy due to a resignation, expiring on June 25,
1994 . This 9 member board identifies and evaluates problems unique
to the Hispanic Community, reviews and recommends ways to ensure
open communication between the minorities and Collier County
Government and provides periodic reports to the Board of County
Commissioners. Terms are 4 years.
The Homeless Advisory Committee has 3 terms expiring on May 15,
1993 . This 9 member committee coordinates with the private sector
agencies which presently exist to aid the homeless in Collier
County.
The Golden Gate Estates Citizens Advisory Committee has one vacancy
due to a resignation, expiring on October 13 , 1995. This 5 member
advisory committee assists the Board of County Commissioners in
carrying out the requirements, conditions and various provisions of
the GAC/Avatar Agreement relating to the use of more than 1, 000
acres of land conveyed to the county by Avatar. Applicants must
reside within a certain phase of Golden Gate Estates. Members are
required to file a Form 1 Statement of Financial Interest each year
with the Supervisor of Elections. Terms are 4 years.
The Parks and Recreation Advisory Board has 1 vacancy due to a
resignation, representing Commission District 4, expiring on
December 31, 1993 . This 5 member board advises the Board of County
Commissioners on matters pertaining to the acquisition, development
and programs involving the County's park facilities. Terms are 2
years.
The Public Vehicle Advisory Committee has one vacancy due to a
resignation, in the affiliated category, expiring on September 19,
1996. Three members must be holders of Certificates to Operate a
motor vehicle for hire company in Collier County and two members who
are in no way affiliated or associated with the vehicle for hire
business. This 5 member committee reviews and makes recommendations
to the Public Vehicle Board (BCC) regarding modifications or
revisions to Ordinance No. 91-93 . Terms are 4 years.
Members of the advisory committees must be residents and electors of
Collier County. Residents interested in applying for the advisory
committee positions are requested to submit a letter and brief
resume to the attention of Mrs. Sue Filson, Administrative
Assistant, Board of County Commissioners, 3301 Tamiami Trail East,
Naples, Florida 33962 . The deadline for acceptance of resumes is
APRIL 2 , 1993 .
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OFFICERS
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COUNCIL MEMBERS
.£ February 11, 1993
Ms. Sue Filson
EXECUTIVE DIRECTOR Board of Commission Office
3301 Tamiami Trail, E.
Naples, FL 33962
Dear Sue:
As a follow-up to our conversation this morning, enclosed is
a copy of Bea Harper' s resignation from the Children' s
Services Council; also, a copy of Melinda Riddle' s September
18, 1992 letter regarding her appointment to the Children' s
Services Council. I have contacted Mary Ellen zum Felde.
She is sending me a copy of her re-appointment, which I
shall forward to you when received.
If you have any questions, please do not hesitate to
telephone me.
Kindest regards.
Sincerely,
kmc:kc Kay Campbell
encs.
CHILDREN'S SERVKCES COUNCIL OF COLLIER COUNTY
February 5, 1993
Mr. Paul Pinson, Executive Director
Children's Services Council of Collier County
P. 0. Box 1056
Naples, FL. 33939-1056
RE: Children's Services Council of Collier County
Dear Paul:
This letter is a brief recap of the Summaries of the various
coverages proposed and outlined for the Children's Services
Council. -
I would also like to address the issue of carrying Worker's
Compensation coverage. I have included a quotation for the
Workers Compensation coverage based on clerical payroll of
$15, 000. Perhaps consideration should be given to addressing
coverage for you, Paul. Normally the definition of the word
employee does not include volunteers, except a volunteer
worker for the State or a County, City or other Governmental
entity. The word Volunteer includes but is not limited to:
Persons who serve in private nonprofit agencies and who
receive no compensation other than expenses in an amount less
than or equivalent to the standard mileage and per diem
expense provided to salaried employees in the same agency or,
in the event that such agency does not have salaried
employees who receive mileage and per diem, then such
volunteers who receive no compensation other than expenses in
an amount less than or equivalent to the customary mileage
and per diem paid to salaried workers in the community as
determined by the division; and volunteers participating in
federal programs established pursuant to Pub L. No 93-113 .
We look forward to providing you with your insurance needs
now and in the future.
Sin)
rely
,,tetikk JIA4,444/
iana L. ' xie" Turner
Special Accounts Manager
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I RM S INSURANCE AND RISK MANAGEMENT SERVICES INC.
INSURANCE PROPOSAL
PREPARED FOR:
CHILDREN'S SERVICES COUNCIL
OF COLLIER COUNTY, INC.
PRESENTED BY:
Diana L. "Pixie" Turner
Insurance & Risk Management Services, Inc.
3200 Bailey Lane, Suite 105
Naples, Florida 33942
(813) 649-1444
February 5, 1993
This Insurance Proposal is intended to be an outline of proposed
coverages and limits. The brief descriptions are provided for the
purpose of simplicity and convenience. This is not a Binder of
Insurance. In the event of loss, all items, conditions and
exclusions of the actual insurance policies will apply. If there is
a conflict between the policy and this summary the terms of the
Policy shall prevail.
I RIVIS INSURANCE AND RISK MANAGEMENT SERVICES, INC.
SUMMARY OF COMPANIES AND COVERAGES
Children's Services Council of Collier County
1. Frontier Insurance Company
General Liability:
A. B+ rated Carrier
B. Admitted Carrier thus not subject to Tax & Fee
C. Service of Suit to be filed with Insurance
Company
D. 1988 ISO Occurrence Form
E. Products/Completed Operations Aggregate included
in General Aggregate. F. Limits:
$1, 000, 000 per Occurrence; $3, 000, 000 General
Aggregate
G. Exclusions: Professional Liability, Cross
Liability and Medical Payments to clients/patients.
Annual premium would be $587. MP fully earned in the event
of cancellation.
Professional Liability:
A. Limits:
$1, 000, 000 per Occurrence; $3,000, 000 General
Aggregate B. Exclusions: Cross Liability
Annual premium would be $730. MP fully earned in the event
of cancellation.
Property Coverages:
A. Limits:
$3, 000 Business Personal Property - Special Form
B. Exclusions: ISO form
Annual premium would be $144 .
Hired and Non Owned Auto Coverages:
A. Limits: $1,000, 000.
Annual premium would be $80.
I RMSINSURANCE AND RISK MANAGEMENT SERVICES, INC.
SUMMARY OF COMPANIES AND COVERAGES
Children' s Services Council of Collier County
1. International Insurance Company
A. A rated Carrier.
B. Admitted Carrier thus not subject to Tax & Fee
C. Service of Suit to be filed with Insurance Company.
D. Claims Made Form.
E. 60 Day extended reporting period. Can purchase
extended tail for one (1) year after cancellation or
non renewal by insurer - payment of 25% of annual
premium. Request in writing, pay premium within 10
days after such cancellation or non-renewal.
F. Claims expenses included in total limit of liability
G. Nuclear Energy Liability Exclusion; Asbestos End't
Pollution Exclusion; Fl Amendatory End't; Non-Profit
H. Self Insured Retention:
Each Loss per D & 0 $1. 000. Ded.
Each Occ per D & 0 $1, 000. Ded.
Corporate Reimbursement $1, 000. Ded.
I. Definition of Insured: shall mean the entity and any
individual who was, now is or shall be: a Director;
Officer; Trusteee; Employee; Volunteer; or Staff
Member of the Entity and shall include any Executive
Board Member and Committee Member whether salaried
or not.
J. Defamation, including, but not limited to libel or
slander NOT covered.
Need completed and signed original International application
signed and dated by Pres/Chairman along with copy of General
Liability binder or Declarations page and copy of CPA audit
for year ended 09/30/92 prior to binding.
Annual premium for $1, 000, 000 is $1,575.
I RM S INSURANCE SURA CE AND RISK MANAGEMENT SERVICE5, INC.
SUMMARY OF COMPANIES AND COVERAGES
Children' s Services Council of Collier County
1. Tudor Insurance Company
A. A rated Carrier.
B. Non Admitted Carrier thus subject to Tax & Fee
C. Service of Suit to be filed with Insurance
Commissioner's Office.
D. Claims Made Form.
E. Tail may be extended to 90 days after cancellation
or non renewal by Insurer - payment of 35% of annual
premium. Request in writing, pay premium within 10
days after such cancellation or non-renewal.
F. Claims expenses included in total limit of
liability.
G. Nuclear Energy Liability Exclusion.
H. Self Insured Retention:
Each Loss per D & 0 $ -0-
Each Occ per D & 0 $ -0-
Corporate Reimbursement $2 , 500. Ded.
I. Definition of Insured: shall mean all persons who
were, now are, or shall be duly elected or appointed
Directors or Officers of the Company named in Item 1
of the Declarations. "Insureds" shall also mean the
estate, heirs or legal representatives of deceased
Directors or Officers who were Directors or Officers
at the time the Wrongful Acts upon which a claim is
based were committed and the legal representatives
of Directors or Officers in the event of their
incompetency, insolvency or bankruptcy.
J. Punitive Damages are NOT covered.
K. Failure to carry or omission on the part of the
insureds or the Company to effect & maintain
Insurance NOT covered.
Need completed and signed Tudor application to bind. Annual
premium for $1, 000, 000 is $1,200 plus $25 Administration Fee
and $61.25 Surplus Lines Tax or a total premium of $1,286. 25.
IRMS
INSURANCE AND RISK MANAGEMENT SERVICES, INC.
WORKERS COMPENSATION COVERAGE
COVERAGE IRMS
Amount of Insurance
- Workers Compensation Statutory
- Employers Liability
* Each Accident $100, 000
* Policy Limit By Disease $500, 000
* Each Employee By Disease $100, 000
Premium Subject To Audit Yes
Coverage Form Standard
Coverage Provided In The Following States: Florida
Estimated Annual Premium $726
Notes and Recommendations:
(1) See Next Page For Rating Data. The Estimated Annual Premium is
based upon the Classifications, Rates and Payroll shown in the
Rating Data exhibit.
(2) Insurance Carrier:
This coverage is being proposed through the Assigned Risk
Program.
In the future we would propose putting your coverage in the
Florida Chamber Self Insured Fund. The Workers Compensation
Statutes require that all self insurance funds assess their
membership (insureds) if they do not have adequate funds
available to pay their losses.
We are not aware of any financial problems of the proposed
insurance carrier. However, you should be aware of the potential
of an assessment.
la11411S;
1 INSURANCE AND RISK MANAGEMENT SERVICES, INC.
WORKERS COMPENSATION - RATING DATA
RATING DATA IRMS
Classification #1
- Class Code 8810
- Class Description - Clerical
- Estimated Annual Payroll $15, 000
- Rate Per $100 Of Payroll $.74
Classification #1 Premium $111
Premium - All Classifications $
Experience Modification X 1. 00
Estimated Standard Premium $111
WORKERS COMPENSATION - PREMIUM MODIFICATIONS
PREMIUM MODIFICATION IRMS
Expense Constant $140
Membership Dues $
Stock Carrier Discount <$ �
Assigned Risk Flat Surcharge $475
Assigned Risk Surcharge $
(26% of premium)
Total Estimated Annual Premium $726
I RM S
INSURANCE AND RISK MANAGEMENT SERVICES. INC.
COMPANY AND PREMIUM SUMMARY
Frontier Insurance Company
General Liability $ 587 MP
Professional Liability $ 730 MP
Property Coverages $ 144
Hired & Non-Owned Auto $ 80
Total $1, 541
International Insurance Company
Directors & Officers $1, 575
Tudor Insurance Company
Directors & Officers $1,286. 25
Workers Compensation Coverage - Carrier to be determined *
Estimated Annual premium $ 726
* Premium shown is what it would be through the Assigned
Risk Plan. There is a possibility of getting a Self
Insured Fund to handle the coverage.
Total Premiums for Coverages:
Frontier $1, 541 }
International $1,575 } $3, 116
Workers Comp $ 726.
Total $3, 842 .
I RM S
INSURANCE AND RISK MANAGEMENT SERVICES, INC.
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CHILDREN'S SERVICES COUNCIL
OF
COLLIER COUNTY
FINANCIAL STATEMENTS,
TOGETHER WITH REPORTS OF INDEPENDENT ACCOUNTANTS
AT AND FOR THE YEAR ENDED SEPTEMBER 30, 1991
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Coopers
&Lybrand
• Certified Public Accountants
CHILDREN'S SERVICES COUNCIL
OF
COLLIER COUNTY
TABLE OF CONTENTS
SEPTEMBER 30, 1991
Page
REPORT OF INDEPENDENT ACCOUNTANTS 1
FINANCIAL STATEMENTS
Balance Sheet - General Fund 2
Statement of Revenues, Expenditures, and Changes in
Fund Balance - General Fund 3
Statement of Revenues, Expenditures, and Changes in
Fund Balance - Budget and Actual - General Fund 4
Notes to Financial Statements 5 - 7
INDEPENDENT ACCOUNTANTS' REPORT ON THE INTERNAL
CONTROL STRUCTURE IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS 8 - 9
INDEPENDENT ACCOUNTANTS' REPORT ON COMPLIANCE
BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENT
AUDITING STANDARDS 10 - 11
REPORT TO MANAGEMENT 12
Coopers certified public accountants
&Lybrand
REPORT OF INDEPENDENT ACCOUNTANTS
Board of Directors
Children's Services Council
of Collier County
Naples, Florida
We have audited the financial statements of the Children's Services Council of
Collier County as of and for the year ended September 30, 1991 as listed in the
Table of Contents. These financial statements are the responsibility of the
Council's management. Our responsibility is to express an opinion on these
financial statements based on our audit.
We conducted our audit in accordance with generally accepted auditing standards and
Government Auditing Standards issued by the Comptroller General of the United
States. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all
material respects, the financial position of the Children's Services Council of
Collier County as of September 30, 1991 and the results of its operations for the
year then ended, in conformity with generally accepted accounting principles.
94'094_4047
COOPERS & LYBRAND
Fort Myers, Florida
October 12, 1992
1
CHILDREN'S SERVICES COUNCIL
OF
COLLIER COUNTY
BALANCE SHEET - GENERAL FUND
September 30, 1991
ASSETS
Cash $8,241
FUND EQUITY
Fund balance
Unreserved - undesignated $8,241
IIC)
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■ See Accompanying Notes.
2
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CHILDREN'S SERVICES COUNCIL
OF
COLLIER COUNTY
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - GENERAL FUND
Year Ended September 30, 1991
Revenues
Contributions $ 43,965
Interest income 390
Total revenues 44,355
Expenditures
Current
Human services
Personal services 23,813
Operating expenditures 12.301
Total expenditures 36.114
Excess revenues over expenditures 8,241
Fund balance, October 1, 1990 -0-
Fund balance, September 30, 1991 $ 8,241
See Accompanying Notes.
3
CHILDREN'S SERVICES COUNCIL
OF
COLLIER COUNTY
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES
IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND
Year Ended September 30, 1991
Variance
Favorable
Budget Actual (Unfavorable)
Revenues
Contributions $22,654 $ 43,965 $ 21,311
Interest income - 390 390
Total revenues 22.654 44,355 21.701
Expenditure
Current
Human services
Personal services 18,343 23,813 (5,470)
Operating expenditures 3,890 12.301 (8,411)
Total expenditures 22.233 36.114 (13,881)
Excess revenues over
expenditures $ 421 8,241 $ 7,820,
Fund balance, October 1, 1990 -0-
Fund balance, September 30, 1991 $ 8,241
See Accompanying Notes.
4
CHILDREN'S SERVICES COUNCIL
OF
COLLIER COUNTY
NOTES TO FINANCIAL STATEMENTS
September 30, 1991
Note 1. Summary of Significant Accounting Policies
The following is a summary of the more significant accounting principles and
policies:
a. Defining the governmental reporting entity
The Children's Services Council of Collier County (the "Council") was
established in 1990 by Collier County, Florida under Ordinance 90-64
(Ordinance) . The Council was created for the purpose of creating an
independent special district to provide children's services throughout
Collier County in accordance with Section 125.901, Florida Statutes.
The Naples Alliance for Children (Alliance) conducted the majority of
the activities of the Council until May 1991 at which time the Council
established separate books and records. For the fiscal year ended
September 30, 1991 the Alliance received $23,833 and expended $23,333
related to these activities. These amounts have not been included in
the Council's financial statements since the Alliance accounted for
these activities in its own books and records and the expenditures were
not controlled by Council Board or management.
The Children's Services Council of Collier County consists of ten
members, including the Superintendent of Schools, a local school board
member, the District Administrator from the Florida Department of Health
and Rehabilitative Services or designee, a member of the Board of County
Commissioners (as selected by the Chairman of the Board of County
Commissioners) , and the judge assigned to juvenile cases who sits as a
voting member of the Council, except that the judge cannot vote or
participate in the setting of ad valorem taxes. The other five members
of the Council are appointed by the Governor and serve for terms of four
(4) years each. The County does not provide funding to the Council,
does not approve its expenditures and is not responsible for any debts
or deficits which the Council may incur. Therefore, for financial
reporting purposes, the financial statements of the Council, have not
been included in the County's general purpose financial statements. For
state reporting purposes, the Council qualifies as a dependent special
district of Collier County, pursuant to Florida Statute 189.403 and, as
such, will be included in the County's financial report filed with the
state.
As of September 30, 1991, no taxes have been approved or levied.
5
CHILDREN'S SERVICES COUNCIL
OF
ll
COLLIER COUNTY
NOTES TO FINANCIAL STATEMENTS
September 30, 1991
' Note 1. Summary of Significant Accounting Policies, Continued
b. Fund accounting
The accounts of the Council are organized on the basis of a fund, which
is considered a separate accounting entity. The operations of the fund
are accounted for with a separate set of self-balancing accounts that
' comprise its assets, liabilities, fund equity, revenues and expendi-
tures, as appropriate.
A Governmental Fund Type (General Fund) is used by the Council. The
II General Fund is used to account for all revenues and expenditures
applicable to the general operations of the Authority. All operating
revenues which are not specifically restricted or designated as to use
are recorded in the General Fund.
■
c. Measurement focus
Governmental Fund Type - The General Fund is accounted for on a
"spending" or "financial flow" measurement focus. This means that only
current assets and current liabilities are generally included on the
balance sheet. Accordingly, the reported undesignated fund balance (net
current assets) is considered a measure of available, spendable or
appropriable resources. The Governmental Fund Type operating statement
presents increases (revenues) and decreases (expenditures) in net
® current assets.
d. Basis of accounting
Basis of accounting refers to when revenues and expenditures are
recognized in the accounts and reported in the financial statements.
P4 Basis of accounting relates to the timing of the measurements made,
regardless of the measurement focus applied.
• The modified accrual basis of accounting is followed by the General
Fund. The modification in such method from the accrual basis is that
revenues are recorded when they become measurable and available to
finance current operations.
Expenditures are generally recognized under the modified accrual basis
of accounting when the related fund liability is incurred. Exceptions
to this general rule include: (1) principal and interest on general
long-term debt, if any, which is recognized when due; and (2) expendi-
tures are not divided between years by the recording of prepaid
expenses.
6
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CHILDREN'S SERVICES COUNCIL
OF
COLLIER COUNTY
NOTES TO FINANCIAL STATEMENTS
September 30, 1991
Note 1. Summary of Significant Accounting Policies, Continued
e. Budgetary process
Florida Statutes 218.34(2)(b) governs the preparation, adoption and
administration of the Council's annual budget. The Council's budget is
to be prepared independently of the Collier County, Florida, Board of
County Commissioners' annual budget. For 1991, the Council adopted a
calendar year-end budget. The budget shown in the financial statements
reflects the portion related to the year ended September 30, 1991.
Note 2. Cash
The Council maintains cash in an interest-bearing demand deposit account.
Deposits in this account were entirely covered during the year and at year-
end by federal depository insurance or by collateral pursuant to the Florida
Security for Public Deposits Act (Florida Statute Chapter 280) . At
September 30, 1991, the carrying amount and bank balance of the Council's
deposits were $8,241 and $10,253, respectively. All depositories used by
the Council are banks or savings institutions designated as qualified
depositories by the State Treasurer.
Florida Statutes authorize investments in certificates of deposits, savings
accounts, repurchase agreements, the Local Government Surplus Funds Trust
Fund administered by the Florida State Board of Administration and obliga-
tions of the U.S. Government and government agencies. Certificates of
deposit, savings accounts and bank balances whose value exceeds the amount
of federal depository insurance are collateralized pursuant to the Florida
Security for Public Deposits Act. The Council had no investments at year-
end or during the year.
7
Coopers certified count
public acants
&Lybrand
Board of Directors
Children's Services Council
of Collier County
Naples, Florida
We have audited the financial statements of the Children's Services Council of Collier
County as of and for the year ended September 30, 1991 and have issued our report
thereon dated October 12, 1992.
We conducted our audit in accordance with generally accepted auditing standards, and
Government Auditing Standards issued by the Comptroller General of the United States
and Section 11.45(3)(a)4. , of the Florida Statutes. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement.
In planning and performing our audit of the financial statements of the Children's
Services Council of Collier County for the year ended September 30, 1991, we considered
its internal control structure in'order to determine our auditing procedures for the
purpose of expressing our opinion on the financial statements and not to provide
assurance on the internal control structure.
The management of Children's Services Council of Collier County is responsible for
establishing and maintaining an internal control structure. In fulfilling this
responsibility, estimates and judgments by management are required to assess the
expected benefits and related costs of internal control structure policies and
procedures. The objectives of an internal control structure are to provide management
with reasonable, but not absolute, assurance that assets are safeguarded against loss
from unauthorized use or disposition, and that transactions are executed in accordance
with management's authorization and recorded properly to permit the preparation of
financial statements in accordance with generally accepted accounting principles.
Because of inherent limitations in any internal control structure, errors or
irregularities may nevertheless occur and not be detected. Also, projection of any
evaluation of the structure to future periods is subject to the risk that procedures
may become inadequate because of changes in conditions or that the effectiveness of the
design and operation of policies and procedures may deteriorate.
For the purpose of this report, we have classified the significant internal control
structure policies and procedures in the following categories:
. Revenues/Receipts
. Expenditures/Disbursements
For the internal control structure categories listed above, we obtained an understand-
ing of the design of relevant policies and procedures and whether they have been placed
in operation, and we assessed control risk.
8
Our consideration of the internal control structure would not necessarily disclose all
matters in the internal control structure that might be material weaknesses under
standards established by the American Institute of Certified Public Accountants. A
material weakness is a reportable condition in which the design or operation of one or
more of the specific internal control structure elements does not reduce to a
relatively low level the risk that errors or irregularities in amounts that would be
material in relation to the financial statements being audited may occur and not be
detected within a timely period by employees in the normal course of performing their
assigned functions. We noted no matters involving the internal control structure and
its operation that we would consider to be material weaknesses as defined above.
This report is intended solely for the use of the Children's Services Council of
Collier County, the Auditor General of the State of Florida and other state and federal
audit agencies. However, this report is a matter of public record and its distribution
is not limited.
4,1&<1 q'464:444.01(7
COOPERS & LYBRAND
Fort Myers, Florida
October 12, 1992
9
Cooperscertified public accountants
&LY brand
Board of Directors
Children's Services Council
of Collier County
Naples, Florida
We have audited the financial statements of the Children's Services Council of Collier
County as of and for the year ended September 30, 1991 and have issued our report
thereon dated October 12, 1992.
We conducted our audit in accordance with generally accepted auditing standards, and
Government Auditing Standards issued by the Comptroller General of the United States
and Section 11.45(3) (a)4. , of the Florida Statutes. Those standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement.
Compliance with laws, regulations and contracts applicable to the Children's Services
Council of Collier County is the responsibility of the Council's management. As part
of obtaining reasonable assurance about whether the financial statements are free of
material misstatement, we performed tests of the Council's compliance with certain
provisions of laws, regulations and contracts. However, our objective was not to
provide an opinion on overall compliance with such provisions. Accordingly, we do not
express such opinion.
The results of our tests indicate that, with respect to the items tested, the
Children's Services Council of Collier County complied, in all material respects, with
the provisions referred to in the preceding paragraph, except as follows:
1. Florida Statute 125.901(2)(b)(5) requires the Council to provide an annual written
report presented no later than January 1, to the Collier County Board of
Commissioners (Commissioners) . This report was not provided to the Commissioners.
2. Florida Statute 125.901(3) (e) (3) requires that no funds be expended, except
expenditures from petty cash, without prior approval of the Council. The
expenditures were not formally approved in Council meetings.
3. Florida Statute 125.901(3) (f) requires the Council to file with the Commissioners
a financial report, for each quarter, that includes total expenditures, receipts,
administrative costs and a statement of funds the Council has on hand, invested
or deposited with qualified public depositories. This report was not provided to
the Commissioners.
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4. Florida Statute 11.45(4) requires the Council to have an audit performed within
12 months after the end of its fiscal year by an independent certified public
accountant. The Council did not meet this requirement. However, it is currently
in process.
5. Florida Statute 218.32(1) (a) and (b) requires the Council to complete financial
statements for the previous fiscal year within 90 days of the close of its fiscal
year and a copy of a financial report covering the Council's operations during the
preceding fiscal year must be submitted on or before March 31 to the Florida
Department of Banking and Finance. The Council did not meet these requirements.
6. Florida Statute 218.34(3) requires the proposed budget of the Council to be filed
with the Clerk of the Commissioners by September 1 of each year. This was not
filed by the Council by September 1, but has now been filed.
With respect to items not tested, nothing came to our attention that caused us to
believe that the Children's Services Council of Collier County has not complied, in all
material respects, with those provisions.
This report is intended solely for the use of the Children's Services Council of
Collier County, the Auditor General of the State of Florida, and other state and
federal audit agencies. However, this report is a matter of public record and its
distribution is not limited.
deitatitx 4f91.&1441
COOPERS & LYBRAND
Fort Myers, Florida
October 12, 1992
11
certified public accountants
Coopers
&Lv brand
Board of Directors
Children's Services Council of Collier County
Naples, Florida
In connection with our audit of the general purpose financial statements of the
Children's Services Council of Collier County for the year ended September 30, 1991,
we are submitting this report in accordance with Chapter 10.550 "Rules of the Auditor
General - Local Governmental Entity Audits" (revised September 30, 1992) and Section
11.45(3)(a)4. , of the Florida Statutes.
I. Prior Year Comments Resolved During The Current Year
Not applicable - new organization.
II. Current Year Comments
1. Budget Should be Adopted Using a September 30 Fiscal Year-End
The Council's fiscal year is October 1 - September 30. However, the
Council's budget was for the year ended December 31, 1991.
We recommend that the Council prepare and approve its budget based on its
fiscal year-end, not a calendar year-end.
2. State Chart of Accounts Should be Used
The Council does not use the state chart of accounts for its financial
records. Since the Council was created by Collier County pursuant to state
statute, we recommend that the Council adopt the state chart of accounts for
its financial records.
We have included in this letter all comments which came to our attention during the
course of our audit regarding Items 1 through 7 of the "Rules of the Auditor General -
Local Governmental Entity Audits", Rule 10.554, Section (1)(f) . In regard to Item
7(c) , we represent that the financial report filed with the Department of Banking and
Finance, pursuant to Section 218.32 of the Florida Statutes, is in agreement with the
annual post audit report for the period under audit.
4,62bt/Q
COOPERS & LYBRAND
Fort Myers, Florida
October 12, 1992
12