Agenda 02/26/2013 Item #13B2/26/2013 13.B.
EXECUTIVE SUMMARY
Presentation by the Clerk of the Circuit Court regarding audit report 2012 -7 Parks and
Recreation Immokalee Payroll.
OBJECTIVE: To present to the Board of County Commissioners (Board) the Parks and
Recreation Immokalee Payroll Audit 2012 -7.
The scope of the audit was limited to review of job bank employees who received manual checks
during the testing period August 29, 2009 through March 23, 2012 for the Immokalee Sports
Complex and the Immokalee Community Center.
The objectives of the audit were to: 1) Validate payments to job bank employees for the
Immokalee Sports Complex and the Immokalee Community Center; 2) Determine if the
endorsed check signature was consistent with timecards and the Human Resources Signature on
File; 3) Determine if the department is properly implementing internal controls; and 4)
Compliance with Fair Labor Standards Act, Florida State Retention requirements, County
Management Agency's Policies and Procedures (CMA's), and Parks and Recreation Policies and
Procedures as they relate to audited processes.
CONSIDERATIONS: The Clerk of Courts began an audit of Parks and Recreation Immokalee
Payroll in April 2012 based upon a reported possible theft.
Copies of the audit and power -point presentation as finalized will be provided to the Board.
Electronic copies of the audit report and power -point presentation will be distributed after the
meeting and available on the Clerk of Courts website:
http:// www. collierelerk. com/ ClerkToTheBoard /IntemalAudit/Publ i shedReports
Internal Audits do not become public record until released by the Clerk of Courts. Audits to be
presented are being released as part of this presentation to the Board.
GROWTH MANAGEMENT IMPACT: None
FISCAL IMPACT: There may be fiscal implications based upon the audit findings including:
possible payroll theft, over and under payment of employee wages, and benefits earned and not
paid.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, and
raises no legal issues at this time. Any Board action would require simple majority vote. -JAK
RECOMMENDATION: The Board hear the presentation by the Clerk regarding audit 2012 -7
Parks and Recreation Immokalee Payroll.
Prepared by: Megan Gaillard, Internal Auditor, Clerk's Office
Packet Page -750-
COLLIER COUNTY
Board of County Commissioners
Item Number: 13.13.6.
2/26/2013 13.B.
Item Summary: Presentation by the Clerk of the Circuit Court regarding audit report
2012 -7 Parks and Recreation Immokalee Payroll.
Meeting Date: 2/26/2013
Prepared By
Name: MilumJennifer
Title: Office Assistant, Clerk of Courts
2/19/2013 9:14:00 AM
Approved By
Name: KlatzkowJeff
Title: County Attorney
Date: 2/19/2013 9:58:44 AM
Name: PryorCheryl
Title: Management/ Budget Analyst, Senior,Office of Manag
Date: 2/19/2013 10:26:47 AM
Name: StanleyTherese
Title: Management/Budget Analyst, Senior,Office of Manage
Date: 2/19/2013 10:29:07 AM
Name: OchsLeo
Title: County Manager
Date: 2/19/2013 5:21:39 PM
Packet Page -751-