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Agenda 03/27/2018 Item #13A03/27/2018 EXECUTIVE SUMMARY Presentation of the Comprehensive Annual Financial Report for the fiscal year ended September 30, 2017 and authorization to file the related State of Florida Annual Local Government Financial Report with the Department of Financial Services. OBJECTIVE: Presentation of the Comprehensive Annual Financial Report (CAFR) for the fiscal year ended September 30, 2017 and authorization to file the related State of Florida Annual Local Government Financial Report (AFR) with the Department of Financial Services. CONSIDERATIONS: The Clerk of the Circuit Court serving as Ex-Officio Clerk to the Board of County Commissioners is responsible for coordination of the annual independent audit along with the production of the Comprehensive Annual Financial Report and the filing of certain statutorily mandated reports. In this role, the Clerk is pleased to present to the Board the CAFR for the fiscal year ended September 30, 2017, which includes the Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting for the fiscal year ended September 30, 2016. The CAFR represents a significant effort by both the Finance and Accounting Department and County staff. We would like to express our sincere appreciation to the Board, the Constitutional Officers and their staff, the County Manager, the County Attorney, the Department Heads, Division Directors and County staff for their assistance. We would like to also thank the County’s external auditors, CliftonLarsonAllen LLP and their staff for a successful year-end audit. The CAFR package delivered to the Board includes an unmodified annual audit opinion for fiscal year 2017, grant related Single Audit Reports and an unaudited report on debt for fiscal year 2017. The unaudited report on debt is required by the County's Debt Management Policy. A brief presentation on the overall audit will be given by CliftonLarsonAllen staff. Also included as an exhibit, the AFR is due within 45 days of completion of the audit report but no later than 9 months after the end of the fiscal year. This report documents the revenues and expenditures for a given fiscal cycle in accordance with the State of Florida Uniform Accounting System. The report has been reviewed by the external auditors and found to be in agreement with the Comprehensive Annual Financial Report. GROWTH MANAGEMENT IMPACT: There is no growth management impact. FISCAL IMPACT: There is no fiscal impact to this executive summary. LEGAL CONSIDERATIONS: RECOMMENDATION: That the Collier County Board of County Commissioners accepts the Comprehensive Annual Financial Report and authorizes the filing of the State of Florida Annual Local Government Financial Report with the Department of Financial Services. Prepared By: Derek M. Johnssen, Assistant Finance Director Clerk of the Circuit Court, Finance and Accounting Department ATTACHMENT(S) 1. R01 2017 AFR FINAL (PDF) 2. 2017 CLA - Collier County BOCC Presentation (PDF) 13.A Packet Pg. 327 03/27/2018 13.A Packet Pg. 328 03/27/2018 COLLIER COUNTY Board of County Commissioners Item Number: 13.A Doc ID: 5069 Item Summary: ***This item to be heard at 10:00 a.m.***Presentation of the Comprehensive Annual Financial Report for the fiscal year ended September 30, 2017 and authorization to file the related State of Florida Annual Local Government Financial Report with the Department of Financial Services. Meeting Date: 03/27/2018 Prepared by: Title: Senior Staff Assistant – Clerk of the Circuit Court Name: Jennifer Milum 03/09/2018 7:26 AM Submitted by: Title: Senior Staff Assistant – Clerk of the Circuit Court Name: Jennifer Milum 03/09/2018 7:26 AM Approved By: Review: Office of Management and Budget Valerie Fleming Level 3 OMB Gatekeeper Review Completed 03/09/2018 3:41 PM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 03/12/2018 4:32 PM Budget and Management Office Mark Isackson Additional Reviewer Completed 03/19/2018 2:42 PM County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 03/21/2018 9:11 AM Board of County Commissioners MaryJo Brock Meeting Pending 03/27/2018 9:00 AM 13.A Packet Pg. 329 Unit Name: Collier Unit ID: 100011 Unit Status: Active Unit Information Unit Dependency: Year: 2017 Location Information Name: Mr. Dwight E Brock Title: Clerk of Circuit Court 3315 Tamiami Trail East #102 Naples, FL 34112-5324 Phone: (239) 252-2646 Fax: (239) 252-6179 Address: Contact Information Name: Mr. Derek M. Johnssen Title: Assistant Finance Director 3299 Tamiami Trail East #403 Naples, FL 34112-5746 Phone: (239) 252-7863 Email: derek.johnssen@collierclerk.com Address: Audit Received Date: AFR Received Date: AFR Status: In Process AFR Details Submission Type: Original AFR Auditor General Rule: Section 10.554(1)(h)6.b): If applicable, does the Annual Financial Report agree with the Audited Financial Statement? (Do total revenues and expenditures per fund group on the AFR balance to the audited Statement of Revenues and Expenditures?) Have You Experienced a Financial Emergency in this year? If Yes, Have You Complied With Section 218.503(2), Florida Statutes? X X Yes No Certification Name: Dwight E. Brock Title: Clerk of the Circuit Court and Comptroller Name: Andy Solis, Esq. Title: Chairman, Board of County Commissioners Chief Financial Officer Chairman/Elected Official Audit Information Was an audit performed? Yes Audit Performed Date: 3/16/2018 Auditor Name: CliftonLarsonAllen Address: 12800 University Drive, Suite 210 Ft. Myers, FL 33907 Long-Term Debt: $447,137,906 Debt Information Page 1 of 8Tuesday, March 20, 2018 13.A.1 Packet Pg. 330 Attachment: R01 2017 AFR FINAL (5069 : 2017 CAFR Presentation) Account Code General Special Revenue Debt Service Capital Projects Permanent Enterprise Internal Service Pension Trust Component Units Total 311000 - Ad Valorem Taxes 263,614,045 48,797,625 457,829 312,869,499 312100 - Local Option Taxes 21,961,390 21,961,390 312300 - County Ninth-Cent Voted Fuel Tax 1,644,802 1,644,802 312410 - First Local Option Fuel Tax 7,817,673 7,817,673 312420 - Second Local Option Fuel Tax 5,945,974 5,945,974 315000 - Communications Service Tax (Chapter 202)5,084,037 5,084,037 319000 - Other General Taxes 561,031 561,031 322000 - Building Permits 22,246,148 22,246,148 324110 - Impact Fees - Residential - Public Safety 2,905,862 2,905,862 324120 - Impact Fees - Commercial - Public Safety 386,681 386,681 324310 - Impact Fees - Residential - Transportation 15,079,290 15,079,290 324320 - Impact Fees - Commercial - Transportation 4,194,384 4,194,384 324610 - Impact Fees - Residential - Culture/Recreation 9,970,791 9,970,791 324710 - Impact Fees - Residential - Other 1,108 2,238,283 2,239,391 324720 - Impact Fees - Commercial - Other 323,314 323,314 325100 - Special Assessments - Capital Improvement 3,811,117 539,206 4,350,323 329000 - Other Permits, Fees & Special Assessments 281,351 994,868 594,852 1,871,071 331100 - Federal Grant - General Government 46,975 46,975 331200 - Federal Grant - Public Safety 12,705 1,834,317 25,088 1,872,110 331390 - Federal Grant - Other Physical Environment 186,104 186,104 331410 - Federal Grant - Airport Development 606,911 606,911 331420 - Federal Grant - Mass Transit 3,163,454 3,163,454 331490 - Federal Grant - Other Transportation 2,946,624 2,946,624 331500 - Federal Grant - Economic Environment 3,022,701 3,022,701 331690 - Federal Grant - Other Human Services 1,221,049 1,221,049 331700 - Federal Grant - Culture/Recreation 82,880 18,012 100,892 333000 - Federal Payments In Lieu Of Taxes 1,357,453 1,357,453 334200 - State Grant - Public Safety 1,718,932 413,755 2,132,687 334340 - State Grant - Garbage/Solid Waste 135,654 135,654 334390 - State Grant - Other Physical Environment 752,535 752,535 334410 - State Grant - Airport Development 971,670 971,670 334420 - State Grant - Mass Transit 5,391,401 1,286,666 6,678,067 334500 - State Grant - Economic Environment 2,255,124 2,255,124 334620 - State Grant - Public Welfare 1,469,414 1,469,414 334700 - State Grant - Culture/Recreation 221,236 3,002 224,238 335120 - State Revenue Sharing - Proceeds 11,091,933 11,091,933 335130 - State Revenue Sharing - Insurance Agents County Licenses 71,031 71,031 335140 - State Revenue Sharing - Mobile Home Licenses 105,830 105,830 335150 - State Revenue Sharing - Alcoholic Beverage Licenses 193,188 193,188 335180 - State Revenue Sharing - Local Government Half-Cent Sales Tax 41,798,943 41,798,943 335220 - State Revenue Sharing - Enhanced 911 Fee 1,839,090 1,839,090 335490 - State Revenue Sharing - Other Transportation 161,583 1,953,725 4,436,414 6,551,722 335900 - State Revenue Sharing - Other 587,435 629,086 1,216,521 337300 - Local Government Unit Grant - Physical Environment 1,000,000 1,000,000 337400 - Local Government Unit Grant - Transportation 7,453 239,967 247,420 341200 - Internal Service Fund Fees and Charges 19,035 92,836,339 92,855,374 Revenues Report for FYE 2017 Page 2 of 8Tuesday, March 20, 2018 13.A.1 Packet Pg. 331 Attachment: R01 2017 AFR FINAL (5069 : 2017 CAFR Presentation) Account Code General Special Revenue Debt Service Capital Projects Permanent Enterprise Internal Service Pension Trust Component Units Total 341300 - Administrative Service Fees 1,599,353 1,599,353 341900 - Other General Government Charges and Fees 9,668,364 4,271,392 13,939,756 342500 - Service Charge - Protective Inspection Fees 10,352 10,352 342600 - Service Charge - Ambulance Fees 11,722,273 11,722,273 342900 - Service Charge - Other Public Safety Charges and Fees 1,665,707 1,665,707 343400 - Service Charge - Garbage/Solid Waste 44,927,084 44,927,084 343600 - Service Charge - Water/Sewer Combination Utility 134,633,817 134,633,817 343900 - Service Charge - Other Physical Environment Charges 3,026,663 3,026,663 344100 - Service Charge - Airports 3,696,751 3,696,751 344300 - Service Charge - Mass Transit 1,133,193 1,133,193 344900 - Service Charge - Other Transportation Charges 369,798 167,043 536,841 346400 - Service Charge - Animal Control and Shelter Fees 130,702 18,398 149,100 347100 - Service Charge - Libraries 133,114 133,114 347200 - Service Charge - Parks and Recreation 4,504,290 900,611 5,404,901 347400 - Service Charge - Special Events 50,644 50,644 347900 - Service Charge - Other Culture/Recreation Charges 1,755,812 1,755,812 348480 - Circuit Court Civil - Fees and Service Charges 2,237,262 2,237,262 349000 - Other Charges for Services 965,102 2,514,482 3,479,584 351100 - Judgments and Fines - As Decided by County Court Criminal 737,223 737,223 351200 - Judgments and Fines - As Decided by Circuit Court Criminal 48,945 48,945 351900 - Judgments and Fines - Other Court Ordered 173,069 925,070 1,098,139 352000 - Fines - Library 81,609 81,609 354000 - Fines - Local Ordinance Violation 45,429 252,059 297,488 361100 - Interest 1,296,904 2,248,221 44,556 1,874,302 17,845 2,440,331 574,863 8,497,022 361300 - Net Increase (Decrease) in Fair Value of Investments -459,865 -949,750 -18,965 -812,863 -7,830 -1,061,238 -233,807 -3,544,318 362000 - Rents and Royalties 318,030 3,390 321,420 364000 - Disposition of Fixed Assets 130,885 1,533 -676,215 274,156 -269,641 365000 - Sale of Surplus Materials and Scrap 18,358 5,974 24,332 366000 - Contributions and Donations from Private Sources 283,925 3,106,830 3,390,755 369300 - Settlements 223,750 113,272 1,500 126,181 708,024 1,172,727 369900 - Other Miscellaneous Revenues 2,386,323 1,300,197 1,287,736 953,825 58,341 5,986,422 381000 - Inter-Fund Group Transfers In 11,316,472 35,741,577 30,599,140 40,175,780 22,247,621 2,844,600 142,925,190 384000 - Debt Proceeds 5,293,293 5,293,293 388100 - Sale of General Capital Asset 22,700 22,700 388200 - Compensation for Loss of General Capital Asset 2,039 2,039 389400 - Proprietary - Other Grants and Donations 25,414,570 25,414,570 Grand Total 351,456,043 185,997,183 38,329,578 102,143,758 10,015 252,161,391 97,070,529 1,027,168,497 Page 3 of 8Tuesday, March 20, 2018 13.A.1 Packet Pg. 332 Attachment: R01 2017 AFR FINAL (5069 : 2017 CAFR Presentation) Account/Object Code General Special Revenue Debt Service Capital Projects Permanent Enterprise Internal Service Pension Trust Component Units Total 511.10 - Legislative - Personal Services 1,077,253 1,077,253 511.30 - Legislative - Operating Expenses 76,234 76,234 512.10 - Executive - Personal Services 942,925 942,925 512.30 - Executive - Operating Expenses 241,773 241,773 512.80 - Executive - Grants and Aids 8,413 8,413 513.10 - Financial and Administrative - Personal Services 5,082,095 3,707,736 8,789,831 513.30 - Financial and Administrative - Operating Expenses 1,369,025 494,544 327,779 2,191,348 513.60 - Financial and Administrative - Capital Outlay 12,401 10,562 34,242 57,205 514.10 - Legal Counsel - Personal Services 2,238,659 2,238,659 514.30 - Legal Counsel - Operating Expenses 256,096 256,096 515.10 - Comprehensive Planning - Personal Services 5,106,687 5,106,687 515.30 - Comprehensive Planning - Operating Expenses 103,140 1,089,655 1,192,795 515.60 - Comprehensive Planning - Capital Outlay 13,972 13,972 517.70 - Debt Service Payments - Debt Service 33,059,267 33,059,267 519.10 - Other General Government - Personal Services 35,277,632 8,409,679 43,687,311 519.30 - Other General Government - Operating Expenses 10,882,452 4,286,260 127 3,478,217 77,552,617 96,199,673 519.60 - Other General Government - Capital Outlay 2,621,167 1,323,697 379,911 4,324,775 519.70 - Other General Government - Debt Service 7,249 7,249 519.80 - Other General Government - Grants and Aids 3,009,075 500,000 3,509,075 521.10 - Law Enforcement - Personal Services 136,789,755 1,477,196 4,514 138,271,465 521.30 - Law Enforcement - Operating Expenses 24,913,617 1,633,340 181,078 26,728,035 521.60 - Law Enforcement - Capital Outlay 7,093,904 191,738 1,272,844 8,558,486 521.70 - Law Enforcement - Debt Service 633,509 633,509 521.80 - Law Enforcement - Grants and Aids 684,940 684,940 522.10 - Fire Control - Personal Services 490,392 490,392 522.30 - Fire Control - Operating Expenses 15,060 167,043 182,103 522.60 - Fire Control - Capital Outlay 25,823 25,823 522.70 - Fire Control - Debt Service 29,702 29,702 522.80 - Fire Control - Grants and Aids 21,013 3,174,745 3,195,758 523.10 - Detention/Corrections - Personal Services 1,419,063 1,419,063 523.30 - Detention/Corrections - Operating Expenses 462,724 752,544 1,215,268 523.60 - Detention/Corrections - Capital Outlay 32,888 32,888 524.10 - Protective Inspections - Personal Services 14,440,388 14,440,388 524.30 - Protective Inspections - Operating Expenses 5,493,758 5,493,758 524.60 - Protective Inspections - Capital Outlay 449,052 449,052 525.10 - Emergency and Disaster Relief - Personal Services 961,663 961,663 525.30 - Emergency and Disaster Relief - Operating Expenses 717,450 1,299,762 54,048 2,071,260 525.60 - Emergency and Disaster Relief - Capital Outlay 84,338 4,570,619 4,654,957 526.10 - Ambulance and Rescue Services - Personal Services 791,714 23,347,412 24,139,126 526.30 - Ambulance and Rescue Services - Operating Expenses 513,835 15,628 3,708,122 4,237,585 526.60 - Ambulance and Rescue Services - Capital Outlay 3,850 3,850 526.70 - Ambulance and Rescue Services - Debt Service 13,660 13,660 527.30 - Medical Examiners - Operating Expenses 1,031,658 1,031,658 529.30 - Other Public Safety - Operating Expenses 1,200 1,200 529.80 - Other Public Safety - Grants and Aids 254,350 254,350 533.10 - Water Utility Services - Personal Services 69,150 11,250,383 11,319,533 533.30 - Water Utility Services - Operating Expenses 181,330 27,152,217 27,333,547 Expenditures Report for FYE 2017 Page 4 of 8Tuesday, March 20, 2018 13.A.1 Packet Pg. 333 Attachment: R01 2017 AFR FINAL (5069 : 2017 CAFR Presentation) Account/Object Code General Special Revenue Debt Service Capital Projects Permanent Enterprise Internal Service Pension Trust Component Units Total 534.10 - Garbage/Solid Waste - Personal Services 3,034,266 3,034,266 534.30 - Garbage/Solid Waste - Operating Expenses 39,688,574 39,688,574 535.10 - Sewer/Wastewater Services - Personal Services 23,319,350 23,319,350 535.30 - Sewer/Wastewater Services - Operating Expenses 36,182,245 36,182,245 535.70 - Sewer/Wastewater Services - Debt Service 3,053,940 3,053,940 537.10 - Conservation/Resource Management - Personal Services 714,018 3,547,354 827,228 5,088,600 537.30 - Conservation/Resource Management - Operating Expenses 150,392 1,336,011 185,855 4,433 1,676,691 537.60 - Conservation/Resource Management - Capital Outlay 7,105 2,212,218 5,718 2,225,041 538.10 - Flood Control/Stormwater Control - Personal Services 148,484 72,274 220,758 538.30 - Flood Control/Stormwater Control - Operating Expenses 370,173 886,116 1,256,289 538.60 - Flood Control/Stormwater Control - Capital Outlay 31,660 2,634,942 2,666,602 539.10 - Other Physical Environment - Personal Services 962,492 962,492 539.30 - Other Physical Environment - Operating Expenses 19,130 2,766,723 223,642 3,009,495 539.60 - Other Physical Environment - Capital Outlay 2,590,001 365,998 2,955,999 541.10 - Road/Street Facilities - Personal Services 299,991 16,957,675 88,640 17,346,306 541.30 - Road/Street Facilities - Operating Expenses 19,041 16,140,834 7,496,483 23,656,358 541.60 - Road/Street Facilities - Capital Outlay 11,952,751 34,148,548 46,101,299 542.10 - Airports - Personal Services 999,805 999,805 542.30 - Airports - Operating Expenses 2,410,355 2,410,355 544.10 - Mass Transit - Personal Services 349,382 349,382 544.30 - Mass Transit - Operating Expenses 9,129,600 9,129,600 553.10 - Veterans Services - Personal Services 338,125 338,125 553.30 - Veterans Services - Operating Expenses 32,369 32,369 553.60 - Veterans Services - Capital Outlay 3,185 3,185 554.10 - Housing and Urban Development - Personal Services 779,794 779,794 554.30 - Housing and Urban Development - Operating Expenses 352,873 352,873 554.60 - Housing and Urban Development - Capital Outlay 4,801 4,801 554.80 - Housing and Urban Development - Grants and Aids 4,137,900 4,137,900 559.10 - Other Economic Development - Personal Services 401,802 486,643 888,445 559.30 - Other Economic Development - Operating Expenses 497,235 327,417 824,652 559.60 - Other Economic Development - Capital Outlay 1,279 455,113 456,392 559.80 - Other Economic Development - Grants and Aids 810,177 34,176 844,353 562.10 - Health - Personal Services 2,139,772 2,139,772 562.30 - Health - Operating Expenses 1,188,350 79,911 19 1,268,280 562.60 - Health - Capital Outlay 58,757 58,757 562.80 - Health - Grants and Aids 1,668,720 1,668,720 563.80 - Mental Health - Grants and Aids 1,649,400 1,649,400 564.10 - Public Assistance - Personal Services 776,296 1,223,556 1,999,852 564.30 - Public Assistance - Operating Expenses 3,632,478 1,940,438 5,572,916 564.60 - Public Assistance - Capital Outlay 5,038 5,238 10,276 564.80 - Public Assistance - Grants and Aids 305,320 305,320 569.10 - Other Human Services - Personal Services 308,370 12,252 320,622 569.30 - Other Human Services - Operating Expenses 32,221 100,425 132,646 569.60 - Other Human Services - Capital Outlay 2,756 2,756 571.10 - Libraries - Personal Services 4,079,751 35,315 4,115,066 571.30 - Libraries - Operating Expenses 605,366 216,155 25,442 846,963 571.60 - Libraries - Capital Outlay 216,181 631,426 847,607 572.10 - Parks/Recreation - Personal Services 5,552,137 9,951,375 15,503,512 572.30 - Parks/Recreation - Operating Expenses 4,873,876 12,766,827 1,925,173 19,565,876 Page 5 of 8Tuesday, March 20, 2018 13.A.1 Packet Pg. 334 Attachment: R01 2017 AFR FINAL (5069 : 2017 CAFR Presentation) Account/Object Code General Special Revenue Debt Service Capital Projects Permanent Enterprise Internal Service Pension Trust Component Units Total 572.60 - Parks/Recreation - Capital Outlay 306,428 1,808,731 4,661,332 6,776,491 572.80 - Parks/Recreation - Grants and Aids 500,000 478,385 978,385 573.10 - Cultural Services - Personal Services 1,096,963 1,096,963 573.30 - Cultural Services - Operating Expenses 673,465 108,793 782,258 573.60 - Cultural Services - Capital Outlay 38,656 185,496 224,152 581.90 - Interfund Transfers Out - Other Uses 80,897,267 17,694,635 81,593 35,160,969 7,455,126 1,635,600 142,925,190 585.70 - Payment to Refunded Bond Escrow Agent - Debt Service 5,253,793 5,253,793 587.30 - Clerk of Court Excess Fee Functions - Operating Expenses 528,209 528,209 590.90 - Other Non-Operating Disbursements - Other Uses 49,535,870 2,829,730 52,365,600 602.30 - State Attorney Administration - Operating Expenses 271,232 293,144 564,376 602.60 - State Attorney Administration - Capital Outlay 15,690 15,690 603.30 - Public Defender Administration - Operating Expenses 227,298 122,437 349,735 603.60 - Public Defender Administration - Capital Outlay 6,932 6,932 604.10 - Clerk of Court Administration - Personal Services 589,377 589,377 604.30 - Clerk of Court Administration - Operating Expenses 30,407 30,407 605.30 - Judicial Support - Operating Expenses 53,808 6,375 60,183 608.10 - Jury Management - Personal Services 135,454 135,454 608.30 - Jury Management - Operating Expenses 85,037 85,037 614.10 - Clerk of Court - Personal Services 477,024 477,024 614.30 - Clerk of Court - Operating Expenses 14,584 14,584 615.30 - Court Reporter Services - Operating Expenses 432 432 616.10 - Clinical Evaluations - Personal Services 74,298 74,298 616.30 - Clinical Evaluations - Operating Expenses 7,516 7,516 634.10 - Clerk of Court - Personal Services 673,612 673,612 634.30 - Clerk of Court - Operating Expenses 13,806 13,806 654.10 - Clerk of Court - Personal Services 600,237 600,237 654.30 - Clerk of Court - Operating Expenses 12,302 12,302 674.10 - Clerk of Court - Personal Services 240,430 240,430 674.30 - Clerk of Court - Operating Expenses 508 508 694.10 - Clerk of Court - Personal Services 318,081 318,081 694.30 - Clerk of Court - Operating Expenses 5,906 5,906 704.30 - Public Guardian - Operating Expenses 191,800 191,800 712.10 - Courthouse Facilities - Personal Services 760,379 760,379 712.30 - Courthouse Facilities - Operating Expenses 343,485 343,485 712.60 - Courthouse Facilities - Capital Outlay 18,248 18,248 713.10 - Information Systems - Personal Services 1,021,396 1,021,396 724.10 - Clerk of Court - Personal Services 478,849 478,849 724.30 - Clerk of Court - Operating Expenses 17,718 17,718 739.10 - Other County Court-Criminal Costs - Personal Services 83,816 83,816 739.30 - Other County Court-Criminal Costs - Operating Expenses 1,882 1,882 739.80 - Other County Court-Criminal Costs - Grants and Aids 3,000 3,000 744.10 - Clerk of Court - Personal Services 395,576 395,576 744.30 - Clerk of Court - Operating Expenses 8,487 8,487 761.30 - Court Administration - Operating Expenses 75,134 75,134 764.10 - Clerk of Court - Personal Services 1,372,159 1,372,159 764.30 - Clerk of Court - Operating Expenses 101,706 101,706 Grand Total 348,800,125 171,968,802 38,394,780 100,712,767 4,433 240,630,307 90,427,626 990,938,840 Page 6 of 8Tuesday, March 20, 2018 13.A.1 Packet Pg. 335 Attachment: R01 2017 AFR FINAL (5069 : 2017 CAFR Presentation) Data Element Worksheet Report for FYE: 2017, Unit ID: 100011, Collier Page 7 of 8Tuesday, March 20, 2018 13.A.1 Packet Pg. 336 Attachment: R01 2017 AFR FINAL (5069 : 2017 CAFR Presentation) Component Unit Type Total Revenues Total Expenditues Total Debt 300538 - Collier County Airport Authority Blended in Primary Report $5,644,208 $4,924,427 $0 301535 - Collier County Community Redevelopment Agency Blended in Primary Report $2,209,255 $1,245,474 $5,072,089 301236 - Collier County Educational Facilities Authority Discretely Reported $50 $12,850 $87,770,000 300539 - Collier County Health Facilities Authority Discretely Reported $50 $62,734 $103,985,000 300540 - Collier County Housing Finance Authority Discretely Reported $50 $3,911 $24,978,772 300541 - Collier County Industrial Development Authority Discretely Reported $2,550 $2,850 $210,695,000 500073 - Collier County Metropolitan Planning Organization Blended in Primary Report $483,039 $472,351 $0 300542 - Collier County Water-Sewer District Blended in Primary Report $160,708,756 $151,867,388 $167,694,295 Page 8 of 8Tuesday, March 20, 2018 13.A.1 Packet Pg. 337 Attachment: R01 2017 AFR FINAL (5069 : 2017 CAFR Presentation) WEALTH ADVISORY  |  OUTSOURCING|  AUDIT, TAX, AND CONSULTINGInvestment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC‐registered investment advisor.  | ©2016 CliftonLarsonAllen LLPCollier County, FloridaPresentation to the Board of County CommissionersMarch 27, 201813.A.2Packet Pg. 338Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation) ©2016 CliftonLarsonAllen LLPWEALTH ADVISORY  |  OUTSOURCING|  AUDIT, TAX, AND CONSULTINGPresentation Agenda2• Audit and Attestation Services Performed• Reports to be Delivered•Results of Procedures• Required Communications•GASB Update/Emerging Issues• Conclusion13.A.2Packet Pg. 339Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation) ©2016 CliftonLarsonAllen LLPWEALTH ADVISORY  |  OUTSOURCING|  AUDIT, TAX, AND CONSULTINGAudit and Attestation Services Performed• Financial statement audit for the year ended September 30, 2017, in accordance with Government Audit Standards• Limited procedures applied to Required Supplementary InformationFinancial Statements• Federal Single Audit in accordance with the Uniform GuidanceFederal ComplianceFederal Compliance•State Single Audit in accordance with Section 215.97, Florida Statutesand Chapter 10.550, Rules of the Auditor General•Examination of compliance with applicable Florida Statutes for investments and E911State ComplianceState Compliance313.A.2Packet Pg. 340Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation) ©2016 CliftonLarsonAllen LLPWEALTH ADVISORY  |  OUTSOURCING|  AUDIT, TAX, AND CONSULTINGReports to be DeliveredIndependent Auditors’ Report Independent Auditors’ Report on Internal Control Over Financial Reporting and On Compliance And Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards (Yellow Book Report)Independent Auditors’ Report on Compliance  for Each Major Federal Program and State Project and Report on Internal Control Over Compliance Required by the Uniform Guidance and Chapter 10.550, Rules of the Auditor General of the State of Florida(Single Audit Report)413.A.2Packet Pg. 341Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation) ©2016 CliftonLarsonAllen LLPWEALTH ADVISORY  |  OUTSOURCING|  AUDIT, TAX, AND CONSULTINGReports to be Delivered (continued)Management letter as required by Chapter 10.550 Rules of the Auditor GeneralIndependent Accountants’ Report on Compliance with specific Florida Statutes as required by Chapter 10.550 Rules of the Auditor GeneralIndependent Accountants’ Report on Compliance with specific Florida Statutes as required by Chapter 10.550 Rules of the Auditor GeneralCommunication to Governance513.A.2Packet Pg. 342Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation) ©2016 CliftonLarsonAllen LLPWEALTH ADVISORY  |  OUTSOURCING|  AUDIT, TAX, AND CONSULTINGResults of ProceduresIndependent Auditors’ Report•Unmodified OpinionIndependent Auditors’ Report on Internal Control•No Material Weaknesses reportedSingle Audit Report ‐Federal Program and State Projects•Unmodified Opinion on Compliance and no Material Weaknesses reported•Prior year findings resolved Management Letter•No suggestions for improvementIndependent Accountants’ Report•Unmodified attestation opinion on compliance•Prior year finding resolved613.A.2Packet Pg. 343Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation) ©2016 CliftonLarsonAllen LLPWEALTH ADVISORY  |  OUTSOURCING|  AUDIT, TAX, AND CONSULTINGRequired Communication to GovernanceSignificant estimates within the financial statements•Self‐insurance claims liability•Pension liability•Postemployment benefits other than pension liability•Allowance for doubtful accounts –EMS•Depreciation•Landfill postclosure liabilityNo difficulties encountered in dealing with managementNo disagreements with management713.A.2Packet Pg. 344Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation) ©2016 CliftonLarsonAllen LLPWEALTH ADVISORY  |  OUTSOURCING|  AUDIT, TAX, AND CONSULTINGImplementation of New Accounting Standard ‐Other Postemployment Benefits Liability• As described in Note 18 to the financial statements, the County implementedStatement of Governmental Accounting Standards (GASBS) No. 75,Accounting andFinancial Reporting For Postemployment Benefits Other Than Pensions, by recognizingits total Other Postemployment Benefit (OPEB) liability related to its OPEB plans–Effect On the County:The GASB required the County to alter their valuationinputs and record the total benefits costs projected to be paid at September 30,2017.–Impact:The liability recorded in the County’s financial statements increasedapproximately $23,218,000.813.A.2Packet Pg. 345Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation) ©2016 CliftonLarsonAllen LLP9ConclusionWe appreciate everyone’s cooperation throughout the audit.13.A.2Packet Pg. 346Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation) twitter.com/CLAconnectfacebook.com/cliftonlarsonallenlinkedin.com/company/cliftonlarsonallen©2016 CliftonLarsonAllen LLPCLAconnect.comMartin A. Redovan, CPAPrincipalMartin.Redovan@CLAconnect.com1013.A.2Packet Pg. 347Attachment: 2017 CLA - Collier County BOCC Presentation (5069 : 2017 CAFR Presentation)