Agenda 06/10/2014 Item #16J2 6/10/2014 16..1.2.
EXECUTIVE SUMMARY
To provide the Board of County Commissioners the Clerk of the Circuit Court's Internal
Audit Report 2014-8 Job Creation Investment Program: Animal Specialty Center of
Florida,LLC,issued on June 4,2014.
OBJECTIVE: To provide the Board of County Commissioners (Board)the issued Audit Report
2014-8 Job Creation Investment Program: Animal Specialty Center of Florida,LLC.
The Audit Report was presented to the Board on Thursday, June 4, 2014, and is available
electronically on the Clerk of Courts website.
The Clerk's website for published Internal Audit Reports,once they are no longer confidential:
Report:
http://ww v.collierclerk.com/resource-library/pdf/internal-audit-pdF2014-xx...
Internal Audits do not become public record until delivered to the Board by the Clerk's Office.
GROWTH MANAGEMENT IMPACT: None
FISCAL IMPACT:None
RECOMMENDATION: That the Clerk's Audit Report 2014-8 Job Creation Investment
Program: Animal Specialty Center of Florida,LLC, be entered into the record.
•
Prepared by: Patrick Blaney, Senior Internal Auditor
Office of the Clerk of the Circuit Court
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6/10/2014 16.J.2.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.1.16.12.
Item Summary: To provide the Board of County Commissioners the Clerk of the Circuit
Court's Internal Audit Report 2014-8 Job Creation Investment Program:Animal Specialty Center
of Florida, LLC, issued on June 4, 2014.
Meeting Date: 6/10/2014
Prepared By
Name: BlaneyPat
Title:VALUE MISSING
5/28/2014 2:34:42 PM
Approved By
Name: KinzelCrystal
Date: 5/29/2014 8:46:33 AM
Name: IsacksonMark
Title: Director-Corp Financial and Mngmt Svs,Office of Management&Budget
Date:5/29/2014 3:37:47 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 5/30/2014 1:20:54 PM
Name: IsacksonMark
Title:Director-Corp Financial and Mngmt Svs,Office of Management&Budget
Date: 5/30/2014 3:54:21 PM
Name: StanleyTherese
Title: Management/Budget Analyst, Senior, Grants Management Office
Date: 5/30/2014 4:27:35 PM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 6/1/2014 4:19:29 PM
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6/10/2014 16.J.2.
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Internal Audit Department
O
HE CIR
Audit Report 2014-8
Job Creation Investment Program:
Animal Specialty Center of Florida,
LLC
Dwight E. Brock
Clerk of the Circuit Court a
3299 Tam iami Trail East Issued: June 4, 2014
Suite#402
Naples,FL 34112-5746
wwv. colliercierk.corn
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6/10/2014 16.J.2.
Prepared by: James D. Molenaar, Internal Audit Manager
Patrick Blaney, Senior Internal Auditor
Report Distribution: Board of County Commissioners
Leo Ochs, Jr., County Manager
Bruce Register, Director, Business & Economic Development
Amy Patterson, Manager, Impact Fees & Economic Development
Cc: Dwight E. Brock, Clerk of the Circuit Court
Crystal K. Kinzel, Director of Finance & Accounting
Table of Contents
Summary 2
Objective 2
Scope 2
Background 2
Management Response 3
Conclusion 3
Workpapers supporting the observations noted within this report are public record and can be made available
upon request once the final audit report has been issued. The files and draft versions of audit reports remain
confidential and protected from public records requests during an active audit under Nicolai v. Baldwin (Aug.
9. 1998 DCA of FL. 5`l' District) and Section 119.0713. Florida Statutes.
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6/10/2014 16.J.2.
Internal Audit provided draft Audit Report 2014-8 to the Impact Fee Manager for management response on May 13,
2014. The Impact Fee Manager provided the management response on May 22, 2014.
Summary
This examination generated the following observations for the Job Creation Investment Program:
• Payroll records were reviewed for Animal Specialty Hospital. Names,job titles, hire dates, and pay rates were
recorded for all employees in created jobs. Rates of pay were averaged for all jobs created, and compared to the
minimum requirements of the Ordinance.No exceptions from the average wage requirements were noted.
• Site visits were conducted to vouch payroll record data to the personnel records of all employees filling created
jobs. The verified data consisted of employees' names,job titles, hire dates, pay rates and lawful US residency.
The procedures revealed no exceptions. These tests validated 28 jobs created at Animal Specialty Hospital.
Objective
The objective of the engagement was to determine whether Animal Specialty Hospital remained eligible for
participation in the Job Creation Investment Program.
Scope
This examination consisted of validating jobs and wages, including, but not limited to,the following:
• Reviewing sections 125.045, 288.075, and 688.02,Florida Statutes;
• Reviewing Collier County Ordinances 2003-60, 2006-36, and 2008-46;
• Examining payroll and personnel records from Animal Specialty Hospital;
• Visiting Animal Specialty Hospital and interviewing management;
• Scheduling data from payroll records for all employees holding jobs claimed as created; and
• Tracing payroll data, such as names,job titles, hire dates, pay rates, and lawful US residency, to the personnel
records.
Internal Audit tested 100%of applicable payroll and personnel records for Animal Specialty Hospital.
Background
Internal Audit observed the Impact Fee &Economic Development Office's validation of jobs created in accordance
with the Job Creation Investment Program. This program is a performance-based Collier County initiative
authorized in Board of County Commissioners (BCC) Ordinance 2003-60, as amended. It provides general revenue
funding to local businesses for the creation of jobs that meet the criteria specified in the Ordinance. Those criteria,
which vary by geographic location within the county, include minimum numbers of new jobs at or exceeding
specific wage levels.
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Ordinance 2003-60 states that the program's purpose is"to promote and foster economic diversification through the
retention and creation of high wage jobs in targeted industry clusters." Ordinance 2006-36 defines jobs as "limited
to individual permanent legal residents of the United States who are employed in each new created position of
employment at a primary location in Collier County, and as applicable maintained, as a result of the program."
Ordinance 2003-60 originally terminated this program on October 1, 2008, but on September 9, 2008, the BCC
enacted Ordinance 2008-46,which extended the Job Creation Investment Program to October 1, 2013.
To be eligible, businesses must apply to the County Manager prior to making the decision to locate or expand
within Collier County. The general fund pays $1,000 to $3,000 over a three year period to qualifying businesses for
each job created.
Mana ' ement Res onse
"Staff appreciates the opportunity to work with the Clerk's Internal Audit Department on the annual job
verifications, As stated in prior Management Responses, the Department is thorough,professional and helpful in its,
review of these matters
The results from the monitoring process highlight a high level of cooperation between departments/agencies of
County government as well as the participating businesses."
Conclusion
Due to Animal Specialty Hospital's compliance with the requirements of the Job Creation Investment Program
Ordinances,there are no adverse observations to report.
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