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Agenda 09/24/2013 Item #16J6n 9/24/2013 16.J.6. EXECUTIVE SUMMARY To provide the Board of County Commissioners the Clerk of the Circuit Court's Office Audit Report 2013 -8 Parks and Recreation — Immokalee Sports Complex — Capital Assets issued on September 18, 2013. OBJECTIVE: To provide the Board of County Commissioners (Board) the issued Audit Report - arks and Recreation — Immokalee Sports Complex — Capital Assets. The Audit Report was presented to the Board on Wednesday, September 18, 2013 and is available electronically on the Clerk of Court's website. Clerk of Courts website for Published Internal Audit Reports, once the reports are not confidential is: Report: www.colliercierk.com /resource - library /pdf /audit- reports /2013 -8 -parks -and recreation immokalee sports - complex- capital - assets Internal Audits do not become public record until presented to the Board by the Clerk of Court's Office. GROWTH MANAGEMENT IMPACT: None FISCAL IMPACT: There may be fiscal implications based upon disposed capital assets, cost center misclassification, and/or lack of policy compliance. Management has responded to these items in the issued Audit Report. LEGAL CONSIDERATIONS: This item raises no legal issues at this time, and requires majority vote for the Board to accept the Audit Report. -JAK RECOMMENDATION: The Clerk's Audit Report 2013 -8 - Parks and Recreation — Immokalee Sports Complex — Capital Assets be entered into the record. Prepared by: Megan Gaillard, Senior Internal Auditor, Clerk's Office Packet Page -2961- 9/24/2013 16.J.6. COLLIER COUNTY Board of County Commissioners Item Number: 16.16.1.16.J.6. Item Summary: To provide the Board of County Commissioners the Clerk of the Circuit Court's Office Audit Report 2013 -8 Parks and Recreation — Immokalee Sports Complex — Capital Assets issued on September 18, 2013. Meeting Date: 9/24/2013 Prepared By Name: GaillardMegan Title: VALUE MISSING 9/16/2013 2:27:01 PM Submitted by Title: VALUE MISSING n Name: GaillardMegan 9/16/2013 2:27:02 PM n Approved By Name: FinnEd Title: Senior Budget Analyst, OMB Date: 9/16/2013 3:59:58 PM Name: StanleyTherese Title: Management/Budget Analyst, Senior,Office of Manage Date: 9/16/2013 4:07:29 PM Name: KlatzkowJeff Title: County Attorney Date: 9/17/2013 10:07:33 AM Name: IsacksonMark Title: Director -Corp Financial and Mgmt Svs,CMO Date: 9/17/2013 10:58:50 AM Packet Page -2962-