Agenda 07/09/2013 Item #13A 7/9/2013 13.A.
EXECUTIVE SUMMARY
Presentation by the Clerk of the Circuit Court regarding Audit Report 2013 5 Tourism Assets,
Revenues, and Expenditures Review (formerly Audit Report 2011-2).
OBJECTIVE: To present to the Board of County Commissioners (Board) tike Tourism Assets,
Revenues, and Expenditures Audit Report 2013-5 (formerly Audit Report 2011-2).
The scope of the audit consisted of reviewing internal controls and compliance wit applicable Florida
Statutes, County Ordinances and Resolutions, and County Policies and Proced res with regard to
tourism related assets, revenues, and expenditures.
The objectives of the audit were to verify: tourism marketing contracts adhered to th Purchasing Policy;
tourism related expenditures met payment requirements; Tourist Development ax revenues were
correctly calculated and allocated; the existence and accuracy of the petty cash fuPd; and fixed assets
were properly recorded.
CONSIDERATIONS: The Clerk of Courts initiated a planned routine audit of tourism related assets,
revenues, and expenditures based on the inherently high risk associated with internal controls regarding
assets, revenue, and expenditures.
The Final Audit Report was presented to the Board on Wednesday, July 3, 2013 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 Courts website for Published Internal Audit Reports, once the reports are not confidential is:
Report:
http://www.col l ierclerk.com/resource-library/pdf/internal-audit-pd f/2013-5-touri sm-assets-revenues-
and-expenditures
Presentation:
htt.://www.collierclerk.com/resource-libra /.df/internal-audit-.df/2013-5-tourism-.ssets-revenues-
and-expend itures-presentation---bcc-on July-9-2013
Internal Audits do not become public record until presented to the Board by the Cler of Court's Office.
GROWTH MANAGEMENT IMPACT: None
FISCAL IMPACT: There may be a fiscal impact based on the audit findings.
LEGAL CONSIDERATIONS: None
RECOMMENDATION: The Board hear the presentation by the Clerk regarding udit Report 2013-5
Tourism Asset,Revenue, and Expenditure Review(formerly Audit Report 2011-2).
Prepared by: Ron Dortch, Senior Internal Auditor, Clerk's Office
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7/9/2013 13.A.
COLLIER COUNTY
Board of County Commissioners
Item Number: 13.13.A.
Item Summary: Presentation by the Clerk of the Circuit Court regarding Audit Report
2013-5 Tourism Assets, Revenues, and Expenditures Review (formerly Audit Report 2011-2).
Meeting Date: 7/9/2013
Prepared By
Name: BrockMaryJo
Title: Executive Secretary to County Manager, CMO
6/28/2013 7:55:47 AM
Submitted by
Title:Executive Secretary to County Manager, CMO
Name: BrockMaryJo
6/28/2013 7:55:49 AM
Approved By
Name: KlatzkowJeff
Title: County Attorney
Date: 6/28/2013 8:26:23 AM
Name: KinzelCrystal
Date: 6/28/2013 9:59:35 AM
Name: OchsLeo
Title: County Manager
Date: 6/30/2013 4:25:18 PM
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