Agenda 03/14/2023 Item #16J2 (Board to establish and auditor selection committee)16.J.2
03/14/2023
EXECUTIVE SUMMARY
Recommendation that the Board establish an auditor selection committee as required under
Florida Statute § 218.391.
OBJECTIVE: For the Board to establish an auditor selection committee as required under Florida
Statute § 218.391.
CONSIDERATIONS: Pursuant to Florida Statute § 218.391 each local governmental entity shall use
auditor selection procedures when selecting an auditor to conduct the annual financial audit required in
Chapter 218.39 of the Florida Statutes. The governing body of the county shall establish the auditor
selection committee. The auditor selection committee shall, at a minimum, consist of the county officers
elected pursuant to Article VIII (Constitutional Officers) of the State Constitution and one member of the
board of county commissioners. Staff may no longer serve as a designee for the Elected Officials. An
employee, a chief executive officer, or a chief financial officer of the county may serve in an advisory
capacity to the selection committee. The Chairman of the Board of County Commissioners, Clerk of
Courts and Comptroller, Sheriff, Tax Collector, Supervisor of Elections and Property Appraiser have all
indicated a willingness to serve on the auditor selection committee.
The county's current contract for Annual Audit Services #18-7387, with Clifton Larson Allen LLP, has
no more renewal periods and expires on July 9, 2023. The selection committee would be procuring a
provider initially for the annual financial audit beginning October 1, 2022, through September 30, 2023,
and fiscal periods thereafter. Staff desires to have the provider selected and under contract by June 1 ",
2023, so that interim audit procedures may be performed.
GROWTH MANAGEMENT IMPACT: None.
FISCAL IMPACT: The average annual amount spent for Annual Audit Services over the last three
completed audit cycles was $370,000. Funds are available in the Board's General Fund, account
assignment 001-103010-632100, for this procurement.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney's Office, raises
no legal issues, and requires majority vote for approval.-SRT
RECOMMENDATION: That the Board establishes the auditor selection committee consisting of the
Chairman of the Board of County Commissioners, Collier County Clerk of Courts and Comptroller,
Collier County Sheriff, Collier County Tax Collector, Collier County Supervisor of Elections, and Collier
County Property Appraiser as required under Florida Statute § 218.391.
Prepared by: Derek M. Johnssen, Finance Director,
Office of the Clerk of the Circuit Court and Comptroller
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16.J.2
03/14/2023
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.J.2
Doc ID: 24898
Item Summary: Recommendation that the Board establish an auditor selection committee as required under
Florida Statute § 218.391.
Meeting Date: 03/14/2023
Prepared by:
Title: — Clerk of the Circuit Court
Name: Erin Roxberry
03/08/2023 8:11 AM
Submitted by:
Title: Senior Staff Assistant — Clerk of the Circuit Court
Name: Jennifer Milum
03/08/2023 8:11 AM
Approved By:
Review:
Clerk of the Circuit Court Derek Johnssen Additional Reviewer
County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review
Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review
Corporate Compliance and Continuous Improvement Megan Gaillard
Office of Management and Budget Christopher Johnson Additional Reviewer
County Manager's Office Amy Patterson Level 4 County Manager Review
Board of County Commissioners Geoffrey Willig Meeting Pending
Completed 03/08/2023 10:37 AM
Completed 03/08/2023 10:46 AM
Completed 03/08/2023 10:55 AM
Additional Reviewer Completed
03/08/2023 12:07 PM
Completed 03/08/2023 12:27 PM
Completed 03/08/2023 1:24 PM
03/14/2023 9:00 AM
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