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Agenda 02/25/2014 Item #13A2/25/2014 13.A. EXECUTIVE SUMMARY Presentation by the Clerk of the Circuit Court's Office regarding Audit Report 2014 -3 Collier County Airport Authority — Campground (RV Park). OBJECTIVE: To present to the Board of County Commissioners, acting as the Collier County Airport Authority (Board), the Collier County Airport Authority - Campground (RV Park) Audit Report 2014 -3. The scope of the review was limited to review of the Immokalee Regional Airport project for the Industrial Park Development Campground including the Economic Development Administration grant. The objective of the review was to determine whether there was misappropriation of grant funds and /or County funds with regard to the RV Park (known as the campground) located at the Immokalee Regional Airport. CONSIDERATIONS: The Clerk of Courts began a review of the Immokalee Regional Airport Campground (RV Park) based on a reported citizen concern, regarding misappropriation of grant funds and potential grant non - compliance. The Final Audit Report was presented to the Board on Wednesday, February 19, 2014 and is available electronically on the Clerk of Court's website. The PowerPoint presentation will be made to the Board at the Board meeting and available electronically after the Board meeting. Clerk of the Circuit Court's website for Published Internal Audit Reports, once the reports are not confidential is: Report: www.colli erclerk.com/ resource - library/pdf /internal- audit -pdf /2014 -3 -col l i er- county- airport- authority--- campground Presentation: www.collierclerk.com / resource - library pdf /internal- audit - pdf /2014 -3- collier- count�airport- authori --- campground-presentation --- bcc- on- february -25 -2014 Internal Audits do not become public record until presented to the Board by the Clerk of Court's Office. GROWTH MANAGEMENT IMPACT: None FISCAL IMPACT: There may be fiscal implications based on audit findings. LEGAL CONSIDERATIONS: The County Attorney will reserve comment until after the presentation by the Clerk. This item requires majority vote for any Board actrion. -JAK RECOMMENDATION: The Board hear the presentation by the Clerk's Office regarding Audit Report 2014 -3 Collier County Airport Authority — Campground (RV Park). Packet Page -244- 2/25/2014 13.A. Prepared by: Megan Gaillard, Senior Internal Auditor, Clerk's Office Packet Page -245- 2/25/2014 13.A. COLLIER COUNTY Board of County Commissioners Item Number: 13.13.A. Item Summary: Presentation by the Clerk of the Circuit Court's Office regarding Audit Report 2014 -3 Collier County Airport Authority— Campground (RV Park). Meeting Date: 2/25/2014 Prepared By Name: GaillardMegan Title: VALUE MISSING 2/14/2014 9:45:26 AM Submitted by Title: VALUE MISSING Name: GaillardMegan 2/14/2014 9:45:28 AM Approved By Name: MarcellaJeanne Title: Executive Secretary, Transportation Planning Date: 2/14/2014 10:57:19 AM Name: GreenwaldRandy Title: Management/Budget Analyst, Office of Management & Budget Date: 2/14/2014 11:38:31 AM Name: KlatzkowJeff Title: County Attorney, Date: 2/14/2014 1:08:27 PM Name: StanleyTherese Title: Management/Budget Analyst, Senior, Grants Management Office Date: 2/18/2014 8:33:30 AM Name: OchsLeo Packet Page -246- 2/25/2014 13.A. Title: County Manager, County Managers Office Date: 2/18/2014 11:15:36 AM Packet Page -247-