Agenda 05/24/2016 Item #13A 5/24/2016 13.A.
EXECUTIVE SUMMARY
Presentation of the Comprehensive Annual Financial Report for the fiscal year ended
September 30, 2015 and authorization to file the related State of Florida Annual Local
Government Financial Report with the Department of Financial Services.
OBJECTIVE: Presentation of the Comprehensive Annual Financial Report (CAFR) for the fiscal
year ended September 30, 2015 and authorization to file the related State of Florida Annual Local
Government Financial Report(AFR)with the Department of Financial Services.
CONSIDERATIONS: The Clerk of the Circuit Court serving as Ex-Officio Clerk to the Board of
County Commissioners is responsible for coordination of the annual independent audit along with
the production of the Comprehensive Annual Financial Report and the filing of certain statutorily
mandated reports. In this role, the Clerk is pleased to present to the Board the CAFR for the fiscal
year ended September 30, 2015, which includes the Government Finance Officers Association
Certificate of Achievement for Excellence in Financial Reporting for the fiscal year ended
September 30, 2014. The CAFR represents a significant effort by both the Finance and Accounting
Department and County staff. We would like to express our sincere appreciation to the Board, the
Constitutional Officers and their staff, the County Manager, the County Attorney, the Department
Heads, Division Directors and County staff for their assistance. We would like to also thank the
County's external auditors, CliftonLarsonAllen LLP and their staff for a successful year-end audit.
The CAFR package delivered to the Board includes an unmodified annual audit opinion for fiscal
year 2015, grant related Single Audit Reports and an unaudited report on debt for fiscal year 2015.
The unaudited report on debt is required by the County's Debt Management Policy. A brief
presentation on the overall audit will be given by CliftonLarsonAllen staff.
Also included as an exhibit, the AFR is due within 45 days of completion of the audit report but no
later than 9 months after the end of the fiscal year. This report documents the revenues and
expenditures for a given fiscal cycle in accordance with the State of Florida Uniform Accounting
System. The report has been reviewed by the external auditors and found to be in agreement with the
Comprehensive Annual Financial Report.
GROWTH MANAGEMENT IMPACT: There is no growth management impact.
FISCAL IMPACT: There is no fiscal impact to this executive summary.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney. Florida
Statutes Sec. 218.39 requires all counties to annually submit an independent certified public
accountant's financial audit. The accompanying CAFR complies with this requirement. A majority
vote is needed for acceptance. -JAK
RECOMMENDATION: That the Collier County Board of County Commissioners accepts the
Comprehensive Annual Financial Report and authorizes the filing of the State of Florida Annual
Local Government Financial Report with the Department of Financial Services.
Prepared By: Derek M. Johnssen, Assistant Finance Director
Clerk of the Circuit Court, Finance and Accounting Department
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5/24/2016 13.A.
COLLIER COUNTY
Board of County Commissioners
Item Number: 13.13.A.
Item Summary: This item to be heard at 9:30 a.m. Presentation of the Comprehensive Annual
Financial Report for the fiscal year ended September 30, 2015 and authorization to file the related State
of Florida Annual Local Government Financial Report with the Department of Financial Services.
Meeting Date: 5/24/2016
Prepared By
Name: JohnssenDerek
Title:Assistant Finance Director
5/18/2016 1:44:41 PM
Submitted by
Title:Assistant Finance Director
Name: JohnssenDerek
5/18/2016 1:44:43 PM
Approved By
Name: KlatzkowJeff
Title: County Attorney,
Date: 5/18/2016 2:33:11 PM
Name: IsacksonMark
Title: Division Director-Corp Fin&Mgmt Svc,Office of Management&Budget
Date: 5/18/2016 2:41:54 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 5/18/2016 4:43:06 PM
Name: CasalanguidaNick
Title: Deputy County Manager, County Managers Office
Date: 5/18/2016 4:55:09 PM
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