Agenda 07/09/2013 Item #13B 7/9/2013 13.B.
EXECUTIVE SUMMARY
Presentation by the Clerk of the Circuit Court's Office regarding Interim Audit Report
2013-6 Tourism Department Limited Scope: Tourist Development Tax (TDT) Revenue —
Grant Applications Fiscal Year 2011-2012 (formerly Interim Audit Report 2011-2A).
OBJECTIVE: To present to the Board of County Commissioners (Board) the Tourism
Department TDT Revenue - Grant Applications Fiscal Year 2011-2012 Interim Audit Report
2013-6 (formerly Interim Audit Report 2011-2A).
The scope of the audit was limited to review of the Tourism Department's compliance with
internal grant guidelines, Collier County Ordinance, and Florida Statute for Category B and
Category C-2 grant applications for Fiscal Year 2011-2012.
The objectives of the audit were to determine: 1) grant award compliance to Category B and
Category C-2 grant guidelines, Collier County Ordinance, and Florida Statute; 2) whether grant
applications included all required documentation; and 3) consistency of Collier County
Ordinance language to Florida Statute.
CONSIDERATIONS: The Clerk of Courts began an audit of Tourism Assets, Revenues, and
Expenditures (Audit Report 2013-5, formerly Audit Report 2011-2) as a planned routine audit
based on concerns of weak internal controls, ineligible expenditures, and inaccurate revenue
calculation and allocation.
The Interim Audit of Tourism Department: TDT Revenue Grant Applications for Fiscal Year
2011-2012 was completed in conjunction with the Tourism Assets, Revenues, and Expenditures
Audit and was completed based on compliance concerns regarding eligibility of events and
organizations applying for funds for Fiscal Year 2011-2012. The concerns were immediately
reviewed and discussed with County Staff and the County Attorney's Office, in FY 2011, as
resolution of grants requests was urgent, due to pending agenda items.
The Final Interim 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.collierclerk.com/resource-library/pdf/i nternal-audit-pdf/2013-6-tourism-department-
tdt-revenue-grant-app I i cati on-fv-2011-2012
Presentation:
http://www.col1ierclerk.com/resource-1 ibrary/pdf/internal-aud it-pd f/2013-6-tourism-department-
tdt-revenue-grant-application-fv-2011-2012-presentation---bcc-on july-9-2013
Internal Audits do not become public record until presented to the Board by the Clerk of Court's
Office.
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7/9/2013 13.B.
GROWTH MANAGEMENT IMPACT:None
FISCAL IMPACT: There may be fiscal implications based on audit findings.
LEGAL CONSIDERATIONS:
RECOMMENDATION: The Board hear the presentation by the Clerk's Office regarding
Interim Audit Report 2013-6 Tourism Department Limited Scope: Tourist Development Tax
(TDT) Revenue — Grant Applications Fiscal Year 2011-2012 (formerly Interim Audit Report
2011-2A).
Prepared by: Megan Gaillard, Senior Internal Auditor, Clerk's Office
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7/9/2013 13.B.
COLLIER COUNTY
Board of County Commissioners
Item Number: 13.13.B.
Item Summary: This item to be heard immediately following 13A. Presentation by the
Clerk of the Circuit Court's Office regarding Interim Audit Report 2013-6 Tourism Department
Limited Scope:Tourist Development Tax (TDT) Revenue—Grant Applications Fiscal Year 2011-
2012 (formerly Interim Audit Report 2011-2A).
Meeting Date: 7/9/2013
Prepared By
Name: BrockMaryJo
Title:Executive Secretary to County Manager, CMO
6/28/2013 7:54:07 AM
Submitted by
Title: Executive Secretary to County Manager, CMO
Name: BrockMaryJo
6/28/2013 7:54:09 AM
Approved By
Name: KlatzkowJeff
Title: County Attorney
Date: 6/28/2013 8:25:42 AM
Name: KinzelCrystal
Date: 6/28/2013 9:59:22 AM
Name: OchsLeo
Title: County Manager
Date: 6/30/2013 4:25:05 PM
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