Revised Independent Auditor's Report TUSCAN Affiliations
Florida Iustitute of Certified Public Accountants
& Company, PA American Institute of Certified Public Accountants
Private Companies Practice Section
Certified Public Accountants&Consultants Tax Division
INDEPENDENT AUDITOR'S REPORT
Board of Commissioners
North Collier Fire Control and Rescue District
1885 Veterans Park Drive
Naples,Florida 34109-0492
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities,each major fund,the non-major fund
and the fiduciary fund type of North Collier Fire Control and Rescue District(the"District")as of and for the year ended
September 30,2019,and the related notes to the financial statements,which collectively comprise the District's basic
financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America;this includes the design,implementation,and
maintenance of internal control relevant to the preparation and fair presentation of fmancial statements that are free from
material misstatement,whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit.We did not audit the financial
statements of North Collier Fire Control and Rescue District Firefighters'Pension Trust Fund("Fiduciary Fund-Pension
Fund")as of and for the year ended September 30,2019,which represent 100%of the assets,liabilities and net position as
well as 100%of the revenue and expenses of the District's Fiduciary Fund.Those financial statements were audited by other
auditors whose report thereon has been furnished to us,and our opinion,insofar as it relates to the amounts included for
North Collier Fire Control and Rescue District Firefighters'Pension Trust Fund,is based on the report of the other auditors.
We also did not audit the financial statements of the Florida Retirement System Pension Plan(FRS)or Health Insurance
Subsidy Pension Plan(HIS)as of and for the year ended June 30,2019. The District is required to record its proportionate
share of the FRS and HIS liability in the District's government-wide financial statements as of September 30,2019 and for the
year then ended. The Florida Retirement System financial statements were audited by other auditors whose reports have
been furnished to us,and our opinion,insofar as it relates to the amounts included for the District's government-wide financial
statements,are based on the reports of the other auditors. We conducted our audit in accordance with auditing standards
generally accepted in the United States of America and the standards applicable to financial audits contained in Government
Auditing Standards,issued by the Comptroller General of the United States of America. Those Standards require that we
plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material
misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor's judgment,including the assessment of the risks of material
misstatement of the financial statements,whether due to fraud or error. In making those risk assessments,the auditor
considers internal control relevant to the District's preparation and fair presentation of the financial statements in order to
INTEGRITY SERVICE EXPERIENCE
12621 World Plaza Lane, Building 55 • Fort Myers, FL 33907 • Phone: (239)333-2090 • Fax: (239)333-2097
Board of Commissioners
North Collier Fire Control and Rescue District
Page 2
design audit procedures that are appropriate in the circumstances,but not for the purpose of expressing an opinion on the
effectiveness of the District's internal control. Accordingly,we express no such opinion. An audit also includes evaluating
the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by
management,as well as evaluating overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Summary of Opinions
Opinion Unit Type of Opinion
Governmental Activities Unmodified
General Fund Unmodified
Impact Fee Fund Unmodified
Inspection Fee Fund Unmodified
Firefighters'Pension Trust Fund Unmodified
Opinions
Unmodified Opinions
In our opinion,based on our audit and the report of other auditors,the financial statements referred to above present fairly,in
all material respects,the respective financial position of the governmental activities,each major fund,the non-major fund and
the fiduciary fund type of North Collier Fire Control and Rescue District as of September 30,2019,and the respective
changes in financial position,for the year then ended in accordance with accounting principles generally accepted in the
United States of America.
Emphasis of Matters
During the year ended September 30,2019,the District's unrestricted net asset balance remained a deficit of$9,561,300,due
substantially to recording the current year actuarially determined OPEB liability of$8,893,953 and the District's
proportionate share of its pension liability of 19,599,139. This is a non-cash actuarially determined liability related to the
future cost of allowing retirees to remain on the District's health care policy and for paying a portion of retiree coverage. The
pension liability is a non cash actuarially determined liability for the District's participation in the State's FRS defined benefit
retirement system and the District's Firefighters'Retirement Plan.The District's fund balance remains approximately equal to
four(4)months budgeted expenditures. Our opinion was not modified for this matter.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the management's discussion and
analysis on pages i-xi,Schedule of the District's Proportionate Share of the Net Pension Liability-Florida Retirement System
Pension Plan(FRS),Schedule of District Contributions-Florida Retirement System Pension Plan(FRS),Schedule of the
District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS),Schedule of
District Contributions-Health Insurance Subsidy Pension Plan(HIS),Notes to the Required Supplementary Information and
Schedule of Changes in the Net OPEB Liability and Related Ratios GASB No.75 and Related Notes to the Schedule,as listed
in the table of contents,be presented to supplement the basic financial statements. Such information,although not a part of
the basic financial statements,is required by the Governmental Accounting Standards Board which considers it to be an
essential part of financial reporting for placing the basic financial statements in an appropriate operational,economic,or
historical context. We have applied certain limited procedures to the required supplementary information-management's
discussion and analysis(MD&A),Schedule of the District's Proportionate Share of the Net Pension Liability-Florida
Retirement System Pension Plan(FRS),Schedule of District Contributions-Florida Retirement System Pension Plan(FRS),
Schedule of the District's Proportionate Share of the Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS),
Schedule of District Contributions-Health Insurance Subsidy Pension Plan(HIS), Notes to the Required Supplementary
Information and Schedule of Changes in the Net OPEB Liability and Related Ratios GASB No.75 and Related Notes to the
Schedule,as listed in the table of contents,in accordance with auditing standards generally accepted in the United States of
America,which consisted of inquiries of management about the methods of preparing the information and comparing the
Board of Commissioners
North Collier Fire Control and Rescue District
Page 3
information for consistency with management's responses to our inquiries,the basic financial statements,and other
knowledge we obtained during our audit of the basic financial statements.We do not express an opinion or provide any
assurance on the required supplementary information-management's discussion and analysis(MD&A), Schedule of the
District's Proportionate Share of the Net Pension Liability-Florida Retirement System Pension Plan(FRS),Schedule of
District Contributions-Florida Retirement System Pension Plan(FRS),Schedule of the District's Proportionate Share of the
Net Pension Liability-Health Insurance Subsidy Pension Plan(HIS),Schedule of District Contributions-Health Insurance
Subsidy Pension Plan(HIS), Notes to the Required Supplementary Information and Schedule of Changes in the Net OPEB
Liability and Related Ratios GASB No.75 and Related Notes to the Schedule,as listed in the table of contents,because the
limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Required Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise North
Collier Fire Control and Rescue District's basic financial statements.The required supplementary information other than
MD&A-budgetary comparison information is presented for purposes of additional analysis and is not a required part of the
basic financial statements.The required supplementary information other than MD&A budgetary comparison information is
the responsibility of management and was derived from and relates directly to the underlying accounting and other records
used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the
audit of the basic financial statements and certain additional procedures,including comparing and reconciling such information
directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial
statements themselves,and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion,the required supplementary information other than MD&A-budgetary comparison
information is fairly stated,in all material respects,in relation to the basic financial statements as a whole.
Our audit was conducted for the purpose of forming an opinion on the financial statements of North Collier Fire Control and
Rescue District that collectively comprise the North Collier Fire Control and Rescue District's basic financial statements.
The accompanying Schedule of Expenditures of Federal Awards-year ended September 30,2019 and related notes thereto as
required by title 2 U.S.Code of Federal Regulations(CFR Part 200,"Unifrom Administrative Requirements,Cost Principles,
and Audit Requirements for Federal Awards."is presented for purposes of additional analysis and is not a required part of
the financial statements.Such information is the responsibility of management and was derived from and relates directly to
the underlying accounting and other records used to prepare the financial statements.Such information has been subjected to
the auditing procedures applied in the audit of the financial statements and certain additional procedures,including comparing
and reconciling such information directly to the underlying accounting and other records used to prepare the financial
statements or to the financial statements themselves,and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion,the accompanying Schedule of Expenditures of Federal
Awards and related notes thereto for the year ended September 30,2019 is fairly stated,in all material respects,in relation to
the basic financial statements as a whole.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the
District's basic financial statements. The combining financial statements as listed in the table of contents,are presented for
purposes of additional analysis and are not a required part of the basic financial statements.
The combining financial statements are the responsibility of management and were derived from and relate directly to the
underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected
to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures,including
comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic
financial statements or to the basic financial statements themselves,and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion,the combining financial statements are
fairly stated,in all material respects,in relation to the basic financial statements as a whole.
Board of Commissioners
North Collier Fire Control and Rescue District
Page 4
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the
District's basic financial statements. The Exhibit-Management's Response to Independent Auditor's Report to Management
is not a required part of the basic financial statements but is required by Government Auditing Standards. Such information
has not been subjected to the auditing procedures applied in the audit of the basic financial statements and,accordingly,we do
not express an opinion or provide any assurance on it.
Other Reporting Required by Section 218.415,Florida Statutes
In accordance with Section 218.415,Florida Statutes,we have also issued a report dated June 2,2020,on our consideration of
North Collier Fire Control and Rescue District's compliance with provisions of Section 218.415,Florida Statutes. The
purpose of that report is to describe the scope of our testing of compliance and the results of that testing,and to provide an
opinion on compliance with the aforementioned Statute. That report is an integral part of an audit performed in accordance
with Sections 218.39 and 218.415,Florida Statutes in considering North Collier Fire Control and Rescue District's compliance
with Section 218.415,Florida Statutes.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards,we have also issued our report dated June 2,2020,on our consideration
of the District's internal control over financial reporting and on our tests of its compliance with certain provisions of laws,
regulations,contract and grant agreements and other matters. The purpose of that report is to describe the scope of our
testing of internal control over financial reporting and compliance and the results of that testing,and not to provide an opinion
on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in
accordance with Government Auditing Standards in considering North Collier Fire Control and Rescue District's internal
control over financial reporting and compliance.
70,,, 4, Zr,.44,10.1 ,
TUSCAN&COMPANY,P.A.
Fort Myers,Florida
June 2,2020