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Agenda 04/23/2013 Item #13A Proposed Agenda Changes Board of County Commissioners Meeting April 23,2013 Withdraw Item 13A: This item to be heard at 11:00 a.m. Presentation by the Clerk of the Circuit Court's Office regarding Audit Report 2011-3 Freedom Memorial. (Clerk of Circuit Court request) Withdraw Item 13B: This item to be heard immediately following Item 13A. Presentation by the Clerk of the Circuit Court of audit report 2012-6 Housing, Human,and Veteran Services--Disaster Recovery Initiative Grant. (Clerk of Circuit Court request) Move Item 1613 to Item 12B: Request for authorization to advertise for future consideration an ordinance to be known as the "Collier County Attorney's Ordinance." (Commissioner Fiala and Commissioner Coyle's separate requests) Note: Item 16A8: Add the following sentence to the Executive Summary Fiscal Impact: Construction of the North wall will be funded solely by gas taxes. Item 16D8: Add the following sentence to the rental contracts: Fees are governed by the Board approved Fee Policy in Resolution Number 2013-29,as amended. Item 17D: Revise Section 3(a)(5)b Administrative Cost as follows: (Packet Page 1959) b. Project Management(Fund 185), Indirect Overhead,and Program Administration in support of Fund 195(Beaches)and Fund 183(Beach Park Facilities)shall not exceed 15%of Category"A" revenues. - -- - : - - - - - - - - . -- - _ - - - - •- ' =- -- Fa6ilities)*This amount may be amended upwardly or downwardly each budget year provided that the amount of the budget does not exceed 15%of Category"A"revenues. Time Certain Items: Item 10E to be heard at 10:30 a.m.,immediately followed by Item 10H Item 1OF to be heard at 2:00 p.m. Commissioners will be attending lunch with the Know Your County Government Teen Citizenship Program at the East Naples United Methodist Church from 12:00 to 1:00 p.m. 4/23/2013 9:38 AM 4/23/2013 13.A. EXECUTIVE SUMMARY Presentation by the Clerk of the Circuit Court's Office regarding Audit Report 2011 -3 Freedom Memorial. OBJECTIVE: To present to the Board of County Commissioners (Board) the Freedom Memorial Audit 2011 -3. The scope of the audit was limited to review of the Freedom Memorial project internal controls and compliance with applicable regulations. The objectives of the audit were to determine whether: 1) the funding for the Freedom Memorial was eligible for Category C -2 grant awards as recommended by the Tourist Development Council land awarded by the BCC; 2) the use of Tourist Development Tax funds were in compliance with applicable regulations; and 3) the solicitation and collection of donations were /are properly controlled and in compliance with applicable regulations. CONSIDERATIONS: The Clerk of Courts began an audit of Freedom Memorial, based on compliance concerns. 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: hLtp: / /www. colliercl erk. com/ ClerkToTheBoard /IntemalAudit/Publ ishedReports Internal Audits do not become public record until issued and released by the Clerk of Courts. Audits to be presented are being released as part of this presentation to the Board at the Board Meeting. GROWTH MANAGEMENT IMPACT: None FISCAL IMPACT: There may be fiscal implications based on audit findings. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, and raises no legal issues at this time. Acceptance of the audit requires majority vote. -JAK RECOMMENDATION: The Board hear the presentation by the Clerk's Office regarding audit 2011 -3 Freedom Memorial. Prepared by: Megan Gaillard, Internal Auditor, Clerk's Office Packet Page -510- 4/23/2013 13.A. Packet Page -511- COLLIER COUNTY Board of County Commissioners Item Number: 13.13.A. 4/23/2013 13.A. Item Summary: Presentation by the Clerk of the Circuit Court's Office regarding Audit Report 2011 -3 Freedom Memorial. Meeting Date: 4/23/2013 Prepared By Name: GaillardMegan Title: VALUE MISSING 4/6/2013 2:51:10 PM Submitted by Title: VALUE MISSING Name: GaillardMegan 4/6/2013 2:51:12 PM Approved By Name: GreenwaldRandy Title: Management/Budget Analyst,Office of Management & B Date: 4/8/2013 8:44:37 AM Name: KlatzkowJeff Title: County Attorney Date: 4/10/2013 3:16:30 PM Name: OchsLeo Title: County Manager Date: 4/12/201.3 9:28:32 AM Packet Page -512-