Agenda 02/26/2013 Item #13C2/26/2013 13.C.
EXECUTIVE SUMMARY
Presentation by the Clerk of the Circuit Court regarding audit report 2012 -8 Parks and
Recreation Immokalee Sport Complex: Cash Counts: 2011 Fiscal Year End and 2012
Follow -Up.
OBJECTIVE: To present to the Board of County Commissioners (Board) the Parks and
Recreation Immokalee Sports Complex Cash Counts: 2011 Fiscal Year End and 2012 Follow -Up
Audit Report 2012 -8.
The scope of the audit was limited to review for the Immokalee Sports Complex for 2011 Fiscal
Year End and 2011 Follow -Up.
The objectives of the audit were to determine: 1) whether the cash funds exist; 2) whether
internal controls over the cash fund is adequate; 3) whether imprest fund data is reliable; and 4)
whether custodians are in compliance with county policies and procedures as they relate to the
audited processes.
CONSIDERATIONS: The Clerk of Courts began an audit of Parks and Recreation Immokalee
Cash in September 2011 with follow -up in May 2012 based upon Clerk's Finance Director's
request.
Copies of the audit and power -point presentation as finalized will be provided to the Board.
Electronic copies of the audit report and power -point presentation will be distributed after the
meeting and available on the Clerk of Courts website:
http: / /www. collierelerk.com /Cl erkToTheBoard /Internal Audit/PublishedReports
Internal Audits do not become public record until released by the Clerk of Courts. Audits to be
presented are being released as part of this presentation to the Board.
GROWTH MANAGEMENT IMPACT: None
FISCAL IMPACT: There may be fiscal implications based upon the audit findings including:
missing cash register.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, and
presents no legal issues at this time. Any Board action requires simple majority vote. -JAK
RECOMMENDATION: The Board hear the presentation by the Clerk regarding audit 2012 -8
Parks and Recreation Immokalee Sports Complex Cash Counts: 2011 Fiscal Year End and 2012
Follow -Up.
Prepared by: Megan Gaillard, Internal Auditor, Clerk's Office
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COLLIER COUNTY
Board of County Commissioners
Item Number: 13.13.C.
2/26/2013 13.C.
Item Summary: Presentation by the Clerk of the Circuit Court regarding audit report
2012 -8 Parks and Recreation Immokalee Sport Complex: Cash Counts: 2011 Fiscal Year End and
2012 Follow -Up.
Meeting Date: 2/26/2013
Prepared By
Name: MilumJennifer
Title: Office Assistant, Clerk of Courts
2/19/2013 9:19:57 AM
Approved By
Name: KlatzkowJeff
Title: County Attorney
Date: 2/19/2013 10:23:39 AM
Name: StanleyTherese
Title: Management/Budget Analyst, Senior,Office of Manage
Date: 2/19/2013 10:29:17 AM
Name: PryorCheryl
Title: Management/ Budget Analyst, Senior,Ofce of Manag
Date: 2/19/2013 10:32:53 AM
Name: OchsLeo
Title: County Manager
Date: 2/19/2013 5:22:41 PM
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