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Backup Documents 05/22/2012 Item # 7Good Morning. My name is Dick Lydon. I am the Vice Chair of the Vanderbilt Beach MSTU. I am here to talk about Beach Access Signs. In the past 25 years I have come before you on behalf of the many advisory committees on which I have served as well as the community organizations I have had the honor to chair. In almost all of those appearances I have been supportive of your affirmative actions. Today is a true 180 from the past! In June of 2001 our MSTU was formed for "beautification and maintance of public areas within our borders ". I have been a member of that committee since its inception. After hiring Wilson - Miller to give us their ideas (we did not want to look like Ft. Myers beach) and several resident meetings we set our present course to bury utility lines. That project is underway, following which we have other ideas to further beautify our area. On December 3, 2009 county staff appeared at our regular meeting and asked for approval of signs to be placed at the entrance to our beach accesses. While agreeing that marking was necessary, we felt that the signs looked more like the post for a street light and were not compatible with any other signage on Gulfshore Drive. We asked them to come back with a better designed and more modest sign for our approval. Nothing further was presented to the committee by county staff until May 4, 2012 —30 months later! ! Staff appeared, not for us to approve anything but as a courtesy to tell us that the same signs with numbers were going to be installed in accord with a "Settlement Agreement" the BCC made with residents (none of whom have ever been a member of the MSTU committee) relating to 3 not 8 beach accesses. We were not privy to the details of this settlement until this meeting. Efforts to negotiate have been fiuitless except for a 2 foot reduction in height! We have . r found no signs as obtrusive and ugly on any street or beach in Collier County$ /64J Our residents pay voluntary taxes of nearly a million dollars a year to beautify our neighborhood. We strongly believe serious input on this and other beautification projects by our committee is in order. As I speak plans go forward to install these signs! 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On May 9, I finally received the Clerk of Courts audit of HOME.... Why am I here and what do I expect to achieve ?` I am here because I have no other recourse. I think it is important for you to be aware of the administrative nightmare this has become. I have in excess of 100 hours of my time for this audit. A lot of hours were spent to produce an audit that makes unsubstantiated allegations. Although I am the founder of H.O.M.E, I did not have any input into the draft audit. I find that difficult to accept since I have access to all H.O.M.E.'s records. The audit fails to clearly identify who is responsible for the stated deficiencies. Is it H.O.M.E or Housing, both and /or some of each? (Hold up the audit) This audit by the Clerk of Courts is unacceptable and disappointing. Let me tell you why. On December 7, 2011- I received an e -mail from the clerk's auditor indicating "everything appears in order. You will be hearing from me soon" L• — 154 days later is SOON? 41. This audit alleges: Unable to fully reconcile program generated income. The facts are: 7 The grant was closed out June 5`h, 2010. Housing declared there was "no Program 13 Income generated." On July 22, 2011 Grant Compliance Office verified there was no program income. 1 Pres, nted by The Clerk requested ALL invoices for H.O.M.E. rehab and other operating items. Not just invoices that pertained to grant funds, they wanted access to ALL invoices. H.O.M.E. questioned the clerk's authority to review private, internal documents for the non - profit. We waited but never received a response. Nevertheless, H.O.M.E. provided all requested documents. It totaled over 700 pages. #2 This audit alleges: Ineligible program expenditures noted. The facts are: All eligible /ineligible expenses were provided during the June, 2010 Grant close- out procedure. #3 This audit alleges: Unable to validate the distribution of final assets which was � accepted by Housing and subsequently deposited. jk'j The facts are: HOME provided a Balance sheet along with a check (dated 6/9/2010) for all remaining assets. The amount of the check was $644.37! #4 This audit alleges: Grant close -out procedures did not include coordination of deed restriction transfers to the county; liens recorded for properties by H.O.M.E. to Collier County without the prior knowledge of Housing staff. * 6 The facts are: This statement in the audit is false. HOME was an active company when the Grant close out procedures took place. In April/May 2010, HOME discussed with Housing proper procedure if a home purchaser defaulted on the subsidy "deed restriction ". In October 2010, H.O.M.E. notified its lawyer to file for dissolution In October 20101 HOME notified Housing. County Attorney's office started drafting mortgage transfer documents. 2 7 In December 2010, H.O.M.E. was dissolved. I received a copy of January 6, 2011 e -mail indicating the mortgages were being pulled from the BCC Agenda, for what reason(s) I do not know. CDBG grant procedures and H.O.M.E. legal documents require H.O.M.E to transfer the mortgages to the County. HOME waited 3 months from December 2010 to March 17, 2011 for the BCC to approve the mortgage transfer. After consulting with Counsel; I recorded the mortgages to ensure the County received any recaptured Grant funds. indicate a lack of proper #S This audit alleges: The audit observations p p documentation, process coordination and compliance with the requirements of the grants. The facts are: HOME received tremendous oversight and guidance from Housing staff during the life of this project. With their help, we documented, coordinated and complied with ALL requirements of the grant. At no time did HOME take any action without Housing's knowledge. On May 16, 2012, I made a Public Records Request for the audit work papers. I'm keenly interested in reviewing them. #6, This audit alleges: From the records maintained, it is difficult to determine the use of funds, consequently, grant funds could have been used and then replaced with donations, which would constitute a violation of the grant award and contract. Come on now: "Could have" ?? Either they WERE or they WERE NOT "Could have" is not a valid audit concept! K And finally, #7 This audit states: It is relevant for the reader to note this program was a one -time endeavor and an unusual one. It is highly unlikely we would undertake such a program in the future, especially one that involves private contributions to the project. The facts are: Whoever made this audit comment apparently wants to abandon private leadership and funding for the public good of Collier County just because the County cannot establish proper accounting protocols and adapt to an innovative program. DO WE BELIEVE IN CONTINOUS IMPROVEMENT OR NOT? The BCC is responsible for approval or denial of grant programs. I hope Collier County welcomes private/ public partnerships in the future. The Clerk of Courts writes in the 2011 CAFR Report: "The concept of reasonable assurance recognizes that the cost of a control shouldr not exceed the benefits to be derived, and the evaluation of costs and benefits requires estimates and judgments of management." I do not think the H.O.M.E. audit by the Clerk of Courts resulted in a proper relationship between audit cost and benefits derived? Having been a CEO of several major corporations, I have participated in many annual audits. In fact, I always looked forward to a review of internal controls, process execution and suggested recommendations. Audits should provide actionable items to r I 1- Improve processes 2- Identify costs associated with poor internal controls and execution. 3. Recover misused public funds. I find this HOME audit by the Clerk of Courts Finance and Internal Audit team disappointing and unacceptable. This audit contains highly subjective andC� irrelevant statements, lacks precision, accuracy and relevance. I expected better. Ell Why am I here.? 7 1- No other recourse 2 Administration nightmare .... (death by paperwork) 3- Why? How many hours spent to produce an audit that makes unsubstantiated allegations? Founder of H.O.M.E. had no input into the draft audit. 5 -Audit fails to identify who is at fault for alleged deficiencies. 1 »M Dec. 7, 2011 E -mail from clerk's auditors, 154 Days Later 7 Audit alleges: The facts: 6 -5 -10: Grant closed out with NO PROGRAM INCOME 7- 22 -11: Grant Compliaince spreadsheet verifies NO PROGRAM INCOME 700 pages provided of non - public, internal- funded paid invoices C r, Audit alleges: The facts: All eligible expenses were recognized during Grant close out 4 r. 7 Audit alleges., The facts: HHVS DID have Balance Sheet and Income Statement AND accepted check for final asset distribution. The check was for $644.37 wait allege Grant close -out procedures did not include coordination of deed restriction transfers to the county; liens recorded for properties by H.O.M.E. to Collie County without the prior knowledge of HHVS staff. e T It's 004MIM WI& Audit alleges: The facts: Housing provided TREMENDOUS oversight and guidance. ALL requirements of the rant were fulfilled. 7 Audit alleges: G The facts: "Could Have" is NOT a valid audit concept and has no place in a professional report. M Audit alleges: 7 The facts: Why shy away from private leadership and private funding because Collier County cannot adapt or accommodate innovative concepts and unique new programs. Embrace Continuous Improvement or Not.? 9 7 "The concept of reasonable assurance recognizes that the cost of a control should not exceed the benefits to be derived, and the evaluation of costs and benefits requires estimates and judgments of management." 10 Audits should provide actionable items to 1- improve processes 2- identify costs associated with poor internal controls and execution. 11 6 7 This Audit is Unacceptable