Agenda 12/09/2014 Item #16J5 12/9/2014 16.J.5.
EXECUTIVE SUMMARY
To provide the Board of County Commissioners with the Clerk of the Circuit Court's
Internal Audit Report 2014-14 Job Creation Investment Program: Florida Specialties,
LLC, issued on December 3,2014.
OBJECTIVE: To provide to the Board of County Commissioners (Board) the issued Audit
Report 2014-14 Job Creation Investment Program: Florida Specialties, LLC.
The Audit Report was presented to the Board on Wednesday, December 3, 2014, and is available
electronically on the Clerk of Courts website.
The Clerk's website for published Internal Audit Reports, once they are no longer confidential:
Report:
http://www.collierclerk.com/resource-library/pdf/internal-audit-pdf/2014-14-...
Internal Audits do not become public record until delivered to the Board by the Clerk's Office.
GROWTH MANAGEMENT IMPACT: None
FISCAL IMPACT: None
RECOMMENDATION: That the Clerk's Audit Report 2014-14 Job Creation Investment
Program: Florida Specialties, LLC, be entered into the record.
Prepared by: Patrick Blaney, Senior Internal Auditor
Office of the Clerk of the Circuit Court
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12/9/2014 16.J.5.
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.J.16.J.5.
Item Summary: To provide the Board of County Commissioners with the Clerk of the
Circuit Court's Internal Audit Report 2014-14 Job Creation Investment Program: Florida
Specialties, LLC, issued on December 3, 2014.
Meeting Date: 12/9/2014
Prepared By
Name: BlaneyPat
Title: VALUE MISSING
11/24/2014 3:1 5:18 PM
Approved By
Name: KinzelCrystal
Date: 11/26/2014 8:07:43 AM
Name: KlatzkowJeff
Title: County Attorney,
Date: 11/26/2014 9:32:17 AM
Name: KlatzkowJeff
Title: County Attorney,
Date: 11/26/2014 l 0:58:16 AlVi
Name: IsacksonMark
Title: Director-Corp Financial and Mngmt Svs, Office of Management&Budget
Date: 12/1/2014 8:44:39 AM
Name: OchsLeo
Title: County Manager, County Managers Office
Date: 12/1/2014 1:11:18 PM
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12/9/2014 16.J.5.
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Internal Audit Department
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Audit Report 2014-14
Job Creation Investment Program:
Florida Specialties, LLC
Dwight E. Brock
Clerk of the Circuit Court
3299 Tamiami Trail East Issued: December 3 2014
Suite f•l102
Naples,FL 34112-5746
www.collierclerk.com
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12/9/2014 16.J.5.
Prepared by: Patrick Blaney, Senior Internal Auditor
Report Distribution: Board of County Commissioners
Leo Ochs, Jr., County Manager
Bruce Register, Director, Business & Economic Development
Amy Patterson, Manager, Impact Fees & Economic Development
Cc: Dwight E. Brock, Clerk of the Circuit Court
Crystal K. Kinzel, Director of Finance & Accounting
James D. Molenaar, Internal Audit Manager
Table of Contents
Summary 2
Objective
Scope
Background 2
Management Response 3
Conclusion 3
\'Vorkpapers supporting the observations noted within this report are public record and can be made available
upon request once the final audit report has been issued. The files and draft versions of audit reports remain
confidential and protected from public records requests durinQ an active audit under Nicola/ v. Baldwin (Aug.
28, 1998 [)C.1 ofFL, 5'h District)) and Section 119.0713, Florida Statutes.
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12/9/2014 16.J.5.
Internal Audit provided draft Audit Report 2014-14 to the Impact Fee Manager for management response on
October 13,2014. The Impact Fee Manager provided the management response on October 22,2014.
Summary
This examination generated the following observations for the Job Creation Investment Program:
• We reviewed payroll records for Florida Specialties. We recorded names,job titles, and employment dates for
all employees in created jobs. We averaged wages for all jobs created, and compared that average to the
minimum requirements of the Ordinance. We found no exceptions to the minimum average wage requirements.
• We conducted a site visit to vouch payroll record data to the personnel records of four new employees filling
created jobs. We validated personnel data for the other 19 employees in created jobs previously. The verified
data consisted of employees' names, job titles, employment dates and lawful US residency. Our procedures
revealed no exceptions. These tests validated 22 jobs created in three phases at Florida Specialties, LLC.
Objective
The objective of the engagement was to determine whether Florida Specialties, LLC, remained eligible for
participation in the Job Creation Investment Program.
Scope
This examination consisted of validating jobs and wages, including,but not limited to,the following:
• Reviewing section 125.045, Florida Statutes;
• Reviewing Collier County Ordinances 2003-60,2006-36, and 2008-46;
• Visiting Florida Specialties and interviewing management;
• Examining payroll and personnel records of Florida Specialties;
• Scheduling data from payroll records for all employees holding jobs claimed as created; and
• Tracing payroll data, such as names,job titles,hire dates, and lawful US residency, to the personnel records.
Internal Audit tested 100%of applicable payroll and personnel records for Florida Specialties, LLC.
Background
Internal Audit and the Impact Fee & Economic Development Office validated jobs created in accordance with the
Job Creation Investment Program. This program is a performance-based Collier County initiative authorized in
Board of County Commissioners (BCC) Ordinance 2003-60, as amended. This ordinance provides general revenue
funding to local businesses for the creation of jobs that meet the specified criteria. Those criteria, which vary by
geographic location within the county, include a minimum number of new jobs at or exceeding specific wage levels
that must be created by the participating business entity, in this case Florida Specialties,LLC.
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Ordinance 2003-60 states that the program's purpose is "to promote and foster economic diversification through the
retention and creation of high wage jobs in targeted industry clusters." Ordinance 2006-36 defines jobs as "limited
to individual permanent legal residents of the United States who are employed in each new created position of
employment at a primary location in Collier County, and as applicable maintained, as a result of the program."
Ordinance 2003-60 originally terminated this program on October 1, 2008, but on September 9, 2008, the BCC
enacted Ordinance 2008-46,which extended the Job Creation Investment Program to October 1, 2013.
To be eligible, businesses must apply to the County Manager prior to making the decision to locate or expand
within Collier County. For this location, the general fund pays $3,000 for each job created to qualifying businesses
over a three year period.
Management Response
"This report details the third consecutive year of monitoring with this company. The annual verification process is
a cooperative effort between staff of the Board of County Commissioners and the Clerk's Internal Audit Department
which is performed with effectiveness and efficiency. As always, staff appreciates the opportunity to work with the
staff of the Internal Audit Department, as they bring forward a needed attention to detail combined with a proficient
and helpful attitude for completing the required tasks."
Conclusion
Due to Florida Specialties' compliance with the requirements of the Job Creation Investment Program Ordinances,
there are no adverse observations to report.
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