Productivity Committee Agenda 01/09/2020January 9, 2020 10:00 AM
Productivity Committee Meeting
3299 Tamiami Trl E
Naples FL, 34112
County Manager’s Front Conference Room
1. Call to Order
2. Pledge of Allegiance
3. Roll Call
4. Adoption of the Agenda
5. Public Comment
6. Adoption of Minutes from Previous Meeting
6.1. August 8, 2019
7. Staff Reports
8. New Business
8.1. Collier County Internal Control Program
9. Old Business
10. Announcements (no action)
11. Committee Member Discussion
12. Next Meeting Time, Date and Location
12.1. Thursday, February 13, 2020 @ 10AM
13. Adjournment
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Packet Pg. 640 Attachment: Agenda and Backup Documents - January 9, 2020 (11545 : Productivity Committee - January 9, 2020)
Collier County Government Office of the County Manager
Productivity Committee Meeting
County Manager’s Office
Corporate Compliance & Internal Review Division
January 9, 2020 1
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Collier County
Government
•$1.4 billion net budget (FY20)
•1,973 FTE (CM Agency)
•39 unique operating divisions
•386k+ customers
•$1B in capital projects
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BCC Strategic Focus Area -Governance
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•Collier Inc. Brand
•Innovation of the private sector with the
nuances of the public sector
•Areas of Focus
•The Team
•Sustainability
•Operational Excellence
•Quality of Place
•Fiscal Stewardship
•Operational Excellence: Culture
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Background
The Corporate Compliance and Internal Review (CCIR)
Division provides management of an agency-wide
system of internal control in alignment with the COSO
Internal Control Integrated Framework (Green Book),
develops various process improvements, conducts fraud
risk assessments, designs agency best practices, and
facilitates special projects for Collier County
Government.
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System of Internal Control
Definition:
Internal Control is the integration of the activities, plans, attitudes, policies, and efforts of the people of an
organization working together to provide reasonable assurance that the organization will achieve its
objectives and mission.
Internal control is not one event or circumstance; but a process of designing an effective system of
internal control that is a dynamic, flexible, and iterative process of actions, analysis, and communication
that permeates an entity’s activities. Embedded within these actions are policies and procedures that
formalize expectations to maintain compliance with regulations, safety guidelines, and achieve various
specified objectives, and support economical and efficient operations.
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Internal Control Program Benefits
•Provide reasonable assurance for obtaining objectives
•Identify process improvements and efficiencies
•Mitigate potential fraud
•Safeguard assets
•Manage risk proactively
•Improve internal and external communication
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Florida Legislative update as of July 2019
215.86 Management systems and controls. Each state agency and the judicial branch as defined in
s.216.011 shall establish and maintain management systems and internal controls designed to:
•Prevent and detect fraud, waste, and abuse as defined in s. 11.45(1).
•Promote and encourage compliance with applicable laws, rules, contracts, and grant agreements.
•Support economical and efficient operations.
•Ensure reliability of financial records and reports.
•Safeguard assets.
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Current Goals
1.Complete COSO implementation phase
2.Monitor the System of Internal Control
3.Facilitate process improvements across the county
4.Improve internal and external communication and collaboration
5.Implement a three-year COSO recalibration cycle
6.Conduct an enhanced fraud risk assessment under COSO Principle 8
7.Establish and manage agency best practices
8.Provide reasonable assurance for obtaining agency objectives
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Administrative Services
Bureau of Emergency Services
Emergency Medical Services
Communication and Customer Relations
Fleet Management
Human Resources
Information Technology
Procurement Services
Risk Management
Public Utilities
Facilities Management
Utilities Finance
Engineering and Project Management
Solid & Hazardous Waste
In-Ground Services
Water Treatment & Distribution
Growth Management
Building Plan and Inspection
Capital Project Planning
Code Enforcement
Development Review
Operations & Regulatory Mgmt.
Operations Support
Road Maintenance
Transportation Engineering
Zoning 90%
Public Services
Domestic Animal Services
Health Division
Community & Human Services
Library
Museum
Operations & Veterans Services
Parks and Recreation
University Extension Services
Public Transit & Neighborhood
County Manager’s Office
Corporate Financial & Mgmt. Services (OMB) 0%
Business & Economic Development
Pelican Bay Services
Tourism 88%
CRA(s) 74%
COSO Implementation Phase
32 Completed 3 In-Process 1 Not Started N/A 9
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Post-Certification Process
Post certification phase and monitoring:
Once the division has completed the baseline certification process, the team transitions to the annual monitoring
phase of the control system. The teams will identify issues, track deficiencies and process improvements, and
continue to monitor the certification status in alignment with the COSO Framework. The teams will review and
strengthen the system of internal control, as necessary, to keep it current with key objectives, risks and processes
of the division. CCIR hosts weekly meetings to discuss, vet, design best practices, and align their systems across
the county.
•Review the timeliness of certifications
•Monitor testing and supporting documentation
•Facilitate process improvements
•Direct remediation of deficiencies to improve operations
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Packet Pg. 650 Attachment: Agenda and Backup Documents - January 9, 2020 (11545 : Productivity
Internal Control System Metrics
Approximately 400 Active Users
Department heads, directors, management, and staff
Roughly 1,300 controls have been issued to the county
Over 200 process improvements developed
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•Contract Administration Oversight
•Capital Asset Inventory
•Durable & Consumable Goods Inventory
•Purchasing Card Oversight
•Payroll & Timekeeping
•Training & Professional Development
•Cash Handling & Imprest Funds Compliance
•Standard Operating Procedures Currency
•Account Access Rights
•Revenue Reconciliation
•Project Management Oversight (field inspections, WO’s, etc.)
•Customer Service Surveys
•Grant Compliance
•Emergency Preparedness Planning
•Facility & Grounds Inspections
•Employee Separation Guidelines
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PUD Pilot Project
•Develop categories for measurement (‘buckets’)
•Develop methodology and modeling for process improvements to
determine a potential valuation
•Collaborate with PUD directors to validate the standardized modeling for
the valuation process
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Packet Pg. 652 Attachment: Agenda and Backup Documents - January 9, 2020 (11545 : Productivity
Process Improvements
Internal controls facilitate the identification and implementation of
process improvements. They are categorized in three distinct groupings. 1 2 3Economic value Social value Compliance value
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OIC’s Process Improvement Valuation Project
•Project Mission: Quantify value to Collier County leadership of the process improvements generated through the divisional coordination with the Office of Internal Control (OIC) in addressing risks associated with county business objectives.
•Status:
•OIC has worked collaborately with various divisions to development a control structure which has produced process improvements to address identified risks within the various divisions.
•OIC has established a structure for the valuation process and implemented a pilot project in the Public Utilities Department (PUD).
•Agency roll out planned for 2020.
•OIC is establishing standard methodologies and model to complete future valuations which can be used across the Agency.
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Packet Pg. 654 Attachment: Agenda and Backup Documents - January 9, 2020 (11545 : Productivity
Valuation Spreadsheet Update
Department/
Division
Process
Improvement Name
Economic
Value
Estimated
Total Dollar
Economic
Value
(Rounded
100)
Social/
Customer
Service
Value
Estimated
Total Dollar
Social/
Customer
Service Value
(Rounded 100)
Compliance/
Liability Value
Estimated
Total Dollar
Compliance/
Liability Value
(Rounded
100)
Total Estimated
Value of
Improvement
(Rounded 1000)
Working with Directors to define best value for each of the
process improvements for their division.
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Future Goals
1.Maintain a System of Internal Control aligned with the COSO Integrated Framework
2.Integrate COSO Framework enhancements into agency internal control program
3.Develop consistent communication lines toward effectively managing the business
4.Implement, manage, and monitor the county’s fraud hotline
5.Complete enhanced training and professional development for staff
6.Implement a process improvement valuation program
7.Enhance internal control software for agency application and reporting
8.Provide agency education and outreach
9.Strengthen best practice controls for improved consistency throughout the agency
10.Aid agency stakeholders with special projects
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Collier County Government Office of the County Manager
Questions
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