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Agenda 02/25/2014 Item #13C2/25/2014 13.C. EXECUTIVE SUMMARY Presentation by the Clerk of the Circuit Court's Office regarding Audit Report 2014 -5 Collier County Airport Authority — USDA Grant — Powder Coating System. OBJECTIVE: To present to the Board of County Commissioners, acting as the Collier County Airport Authority (Board), the Collier County Airport Authority- USDA Grant — Powder Coating System Audit Report 2014 -5. The objectives of the review were to: 1) validate the existence of the powder coating equipment; 2) determine whether the powder coating equipment has proper valuation; 3) determine whether all powder coating equipment was received; and 4) determine compliance with the United States Department of Agriculture (USDA) Rural Development (RD) grant requirements. CONSIDERATIONS: The Clerk of Courts began a review of the Immokalee Regional Airport USDA Grant — Powder Coating System based on concerns. 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.collierclerk.com/ resource - library /pdf/ internal - audit -pdf /2014- 5- ccaa -- -usda- rag nt--- powder- coating= system Presentation: www.collierclerk.com /resource -1 ibrarL/pdf /internal- audit - pdf /2014 -5- ccaa - -- usda - grant--- powder- coati ng- system -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 Clerk's presentation. Any Board action on this item requires majority vote. -JAK RECOMMENDATION: The Board hear the presentation by the Clerk's Office regarding Audit Report 2014 -5 Collier County Airport Authority — USDA Grant — Powder Coating System. Prepared by: Megan Gaillard, Senior Internal Auditor, Clerk's Office Packet Page -251- COLLIER COUNTY Board of County Commissioners Item Number: 13.13.C. 2/25/2014 13.C. Item Summary: Presentation by the Clerk of the Circuit Court's Office regarding Audit Report 2014 -5 Collier County Airport Authority — USDA Grant — Powder Coating System. Meeting Date: 2/25/2014 Prepared By Name: GaillardMegan Title: VALUE MISSING 2/14/2014 10:04:31 AM Submitted by Title: VALUE MISSING Name: GaillardMegan 2/14/2014 10:04:32 AM Approved By Name: MarcellaJeanne Title: Executive Secretary, Transportation Planning Date: 2/14/2014 10:57:24 AM Name: GreenwaldRandy Title: Management/Budget Analyst, Office of Management & Budget Date: 2/14/2014 11:38:37 AM Name: KlatzkowJeff Title: County Attorney, Date: 2/14/2014 1:12:21 PM Name: StanleyTherese Title: Management/Budget Analyst, Senior, Grants Management Office Date: 2/18/2014 8:33:36 AM Name: OchsLeo Packet Page -252- 2/25/2014 13.C. Title: County Manager, County Managers Office Date: 2/18/2014 11:15:44 AM Packet Page -253-