Agenda 03/26/2013 Item #10E3/26/2013 10. E.
EXECUTIVE SUMMARY
Recommendation that the Board of County Commissioners direct staff to solicit proposals
to develop and implement targeted improvements to the County's federal and state grants
compliance and administration systems. The solicitation should be directed to public
accounting firms with known expertise in grants compliance accounting and auditing,
including but not limited to the Big 4 firms. Responses by bidders shall give consideration
to the recommendations for improvements to the existing grant processes and systems as
will be provided by the County's auditors, Ernst & Young. The request for proposals
(RFP) shall be developed and released within 60 days of receipt of the Ernst & Young
assessment report.
OBJECTIVE: That the Board of County Commissioners direct staff to solicit proposals to
develop and implement targeted improvements to the County's federal and state grants
compliance and administration systems. The solicitation should be directed to public accounting
firms with known expertise in grants compliance accounting and auditing, including but not
limited to the Big 4 firms. Responses by bidders shall give consideration to the
recommendations for improvements to the existing grant processes and systems as will be
provided by the County's auditors, Ernst & Young. The request for proposals (RFP) shall be
developed and released within 60 days of receipt of the Ernst & Young assessment report.
CONSIDERATIONS: During E &Y's presentation of the CAFR to the Board of County
Commissioners, there was discussion of weaknesses in the grants compliance arena. E&Y
acknowledged the benefits of the recommendation to purchase a federal and state grants
compliance and administration systems template, pointing out that the benefits would outweigh
the cost. This template would prescribe best practice financial and accounting systems, business
processes and external technical training and assistance resources needed to achieve desired
outcomes and accountability. As such, it behooves the Board to evaluate purchase of such a
system. There are a number of well developed programs available that once implemented will
allow the county to focus on optimizing its grants program for the benefit of the community.
FISCAL IMPACT: To be determined by staff.
LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, raises no
legal issues at this time, and requires majority vote for Board direction. -JAK
RECOMMENDATION: That the Board of County Commissioners direct staff to solicit
proposals to develop and implement targeted improvements to the County's federal and state
grants compliance and administration systems. The solicitation should be directed to public
accounting firms with known expertise in grants compliance accounting and auditing, including
but not limited to the Big 4 firms. Responses by bidders shall give consideration to the
recommendations for improvements to the existing grant processes and systems as will be
provided by the County's auditors, Ernst & Young. The request for proposals (RFP) shall be
developed and released within 60 days of receipt of the Ernst & Young assessment report.
Packet Page -82
3/26/201310.E.
PREPARED BY: Commissioner Georgia Hiller, Chair - District 2
Attachment - Minutes of CAFR Presentation where E&Y endorses the purchase of a grants
compliance system.
Sample - Deloitte Grants System - Brochure
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/'NN,
COLLIER COUNTY
Board of County Commissioners
Item Number: 10.10.E.
3/26/2013 10. E.
Item Summary: Recommendation that the Board of County Commissioners direct staff to
solicit proposals to develop and implement targeted improvements to the County's federal and
state grants compliance and administration systems. The solicitation should be directed to
public accounting firms with known expertise in grants compliance accounting and auditing,
including but not limited to the Big 4 firms. Responses by bidders shall give consideration to
the recommendations for improvements to the existing grant processes and systems as will be
provided by the County's auditors, Ernst & Young. The request for proposals (RFP) shall be
developed and released within 60 days of receipt of the Ernst & Young assessment report.
(Commissioner Hiller)
Meeting Date: 3/26/2013
Prepared By
Name: BrockMaryJo
Title: Executive Secretary to County Manager, CMO
3/20/2013 8:45:30 AM
Submitted by
Title: Executive Secretary to County Manager, CMO
Name: BrockMaryJo
3/20/2013 8:45:32 AM
Approved By
Name: IsacksonMark
Title: Director -Corp Financial and Mgmt Svs,CMO
Date: 3/20/2013 2:33:56 PM
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March 12, 2013
EXCERPT TRANSCRIPT OF THE MEETING OF THE
BOARD OF COUNTY COMIlVIISSIONERS
Naples, Florida, March 12, 2013
Item #13A - CAFR
LET IT BE REMEMBERED, that the Board of County
Commissioners, in and for the County of Collier, and also acting
as the Board of Zoning Appeals and as the governing board(s) of
such special districts as have been created according to law and
having conducted business herein, met on this date at 9:00 a.m.,
in REGULAR SESSION in Building "F" of the Government
Complex, East Naples, Florida, with the following members
present:
CHAIRWOMAN: Georgia Hiller
Tom Henning
Fred Coyle
Donna Fiala
Tim Nance
ALSO PRESENT:
Jeffrey Klatzkow, County Attorney
Leo E. Ochs, Jr., County Manager
Mike Sheffield, Deputy County Manager
Troy Miller, IT Department
Excerpt Item # 13A — Page 1
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.� Item #I 3A
PRESENTATION OF THE COMPREHENSIVE ANNUAL
FINANCIAL REPORT FOR THE FISCAL YEAR ENDED
SEPTEMBER 30, 2012 AND AUTHORIZATION TO FILE
THE RELATED STATE OF FLORIDA ANNUAL LOCAL
GOVERNMENT FINANCIAL REPORT WITH THE
DEPARTMENT OF FINANCIAL SERVICES. - DIRECT THE
COUNTY MANAGER TO WORK WITH THE CLERK'S
FINANCE DEPARTMENT TO WORK ON SCOPE FOR AN
RFP REGARDING THE RECOMMENDATIONS GIVEN BY
ERNST & YOUNG FOR THE GRANTS PROGRAM;
MOTION TO ACCEPT THE COMPREHENSIVE ANNUAL
FINANCIAL REPORT AND FILE THE STATE OF FLORIDA
ANNUAL LOCAL GOVERNMENT FINANCIAL REPORT
WITH THE DEPARTMENT OF FINANCIAL SERVICES
— APPROVED
MR. OCHS: That is Item 13.A. It's a presentation of the
Comprehensive Annual Financial Report for the fiscal year ended
September 30, 2012, and authorization to file the related State of
Florida Annual Local Government Financial Report with the
Department of Financial Services.
Ms. Kinzel, your Director of Finance with the Clerk of
Circuit Court, will begin the presentation.
CHAIRWOMAN HILLER: Mrs. Kinzel, before you begin,
I just want to make sure that if anyone in the public would like to
view this document, that they have the ability to do so. And if
you can direct the public where they can view it, I believe it's on
your website on -line and can also be physically viewed -- is it at
every one of the public libraries, including your office?
MS. KINZEL: It is not yet. Following this meeting it will
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be on collierclerk.com in its entirety and we also will make them
available at the libraries.
CHAIRWOMAN HILLER: Thank you very much.
MS. KINZEL: Good morning, Commissioners. We're here
today to present, as the County Manager indicated, the
Comprehensive Annual Financial Report, commonly referred to
as the CAFR. This report is a summary of the financial activity
of Collier County for fiscal year 2012.
I want to take a moment, because this report wouldn't be
possible without the dedication and hard work of a few people,
not only in our office but in several county departments and the
other constitutional offices.
So I'd like to recognize a few, starting with Derrick Johnson
and Kelly Jones. They lead the team that actually prepares the
document, which we think is an advertisement for our beautiful
beaches this year.
And they lead a few accountants that we have here. Stand
up. They don't get recognition, they usually are in their cubicles
working away at numbers, so I made them come forward today,
because they do a lot of hard work all year long.
. CHAIRWOMAN HILLER: Maybe your two directors
could stand as well.
MS. KINZEL: Stand up.
CHAIRWOMAN HILLER: And let's give them all a round
of applause.
(Applause.)
CHAIRWOMAN HILLER: It's a hopelessly tireless job
with very little gratitude, appreciation, et cetera. Having been a
part of the process many, many times, I'm very empathetic.
MS. KINZEL: And they're very dedicated employees, and
they work year round.
Also, we would like to thank the other constitutional offices:
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The Sheriff, the Tax Collector, Property Appraiser and the
Supervisor of Elections and the Clerk of Courts whose
accountant is here, who also did not stand. But Raymond, stand
up. He does all of the financial reporting for the Clerk's Office.
CHAIRWOMAN HILLER: Raymond, you deserve
applause too. We can't leave you out.
(Applause.)
MS. KINZEL: All of the constitutional officer financial
reports are also included in your CAFR, so anyone interested in
those can find them there.
And last but not least, we would also like to thank the
County Manager and all of the county staff for their assistance,
particularly the Office of Management and Budget, and I see
Sherry, Therese, they work with us very closely to coordinate all
the efforts from the county staff responses to make sure that this
stays on track and keeps moving forward. So we really
appreciate the cooperation. It is truly an effort, not only with
utilities, administration, growth management; every area of
Collier County government has to cooperate and provide us the
financial information that is included in the CAFR.
So we work with staff all year long. This is the end result. I
think it's good news, and we wanted to bring it forward today.
We'd also like to thank Ernst and Young, our external
auditors, and particularly the team that they've brought on -site.
We've been very fortunate to have a very experienced staff
return. That makes our job a lot easier when we don't have to
train new auditors to our systems and accountability. And
they've been very pleasant to work with as far as an audit team
can be pleasant to work with.
CHAIRWOMAN HILLER: Come on, Crystal, audits are
always pleasant.
,-. MS. KINZEL: Audits are always pleasant, right. Really,
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I've never had a problem with audits, but most people complain
about them. I don't understand.
CHAIRWOMAN HILLER: We're talking about the
auditors.
MS. KINZEL: Right.
But after the meeting today, as you asked at the beginning,
the CAFR will be available on the Clerk's website, if you go to
collierclerk.com and click on the Clerk to the Board line and
Finance, you will see the -- all of the CAFRS for many years are
out on our website and they're available to the public.
And with that, I would like to present -- we have again with
us Mr. John DeSanto, who is the Executive Director and the
managing partner on the Collier audit from E &Y and he's going
to go over the audit report for you and some of the highlights.
But thank you again, Commissioners. We had a very
successful year.
MR. DeSANTO: Thank you, Madam Chair and members
of the Board. Again, for the record, my name is John DeSanto. I
am an Executive Director with Ernst and Young, your external
audit firm, and I was the partner in charge of your audit.
I do appreciate the opportunity to come before you today to
present the 2012 audit results.
First a quick overview of the audit. We did issue
unqualified or clean audit opinions on the financial statements of
the county, as well as each constitution officer. In our Report on
Compliance with Laws and Regulations, Contracts and Grant
Agreements pursuant to government auditing standards, we
disclosed no material weakness or significant deficiencies in
internal controls over financial reporting, and no material
instances of noncompliance or other matters.
In our management letter on internal control, we did have
one comment in both the current and prior year and it related to
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immaterial instances of grant compliance. They were primarily
related to sign -offs and approvals of time sheets in various
departments as well as in sub - recipients agreements, not
necessarily having all of the correct information or all of the
required information that should be included in those comments.
Also the management letter does include some required
disclosures that are required by the State of Florida Auditor
General.
As far as the overview of the audit results, as far as the
auditors' responsibilities under generally accepted auditing
standards, those responsibilities are to provide reasonable
assurance that the financial statements are free of a material
misstatement.
With respect to our responsibilities regarding internal
controls over financial reporting, our responsibility is to obtain an
understanding to allow us to plan and perform the audit, not to
issue a separate opinion on that internal control system and
structure.
And as I mentioned previously, we did issue unqualified or
clean opinions on both the county audit and each constitutional
officer.
With respect to the accounting policies used by management
in preparing the CAFR and the financial statements, those are
disclosed in footnote one to your financial statements.
With respect to fraud and illegal acts, we did not identify
any matters that would be material to the county's financial
statements.
With respect to audit differences or audit adjustments, we
did identify three audit differences that were recorded in your
financial statements. The first one relates to depreciation
expense for a project. I think it was the 800 megahertz project.
�-. That was placed in service in the prior year, but it was not
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capitalized in the books and records and not started to be
depreciated until the current year. And that amounted to about
$1.8 million.
We also noted a depreciation expense calculation error of
about 600,000, and we also identified the potential of about $11
million in FENIA funds that may be required to be returned to the
agency.
We did have one unrecorded audit difference that is not
reflected in your CAFR. This relates to the prior year effect of
depreciation for the first entry that was recorded, management
record, the full 1.8 million in the current year. 1.3 million of that
related to the prior year. So this is the effect of that 1.3 million
that should have been recorded in the prior year.
We have also included an exhibit that actually lists out in
detail those adjustments.
As I mentioned previously with respect to material
weaknesses and internal controls, we did not identify any. We
had no disagreements with management, no serious difficulties in
performing our audit. We do continue to receive excellent
cooperation in performing our audit from not only county
management, clerks finance management but also each
constitutional officer. There are no consultations that
management had with other accountants that we are aware of.
And with respect to independence, Ernst and Young is
independent of the county.
This next slide is a similar slide that I've provided in
previous years, and it's just really a snapshot comparing our audit
results to previous years. And it starts with 2010 audit to the left
all the way to 2012 audit to the right.
I think the one word that I would use would be progress. I
think the county is making progress, especially in the area of
single audit findings. .�
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While we continue to audit a significant number of
programs, the types of audit opinions that we use are improving.
They're not as severe as they've been in the past. And also with
respect to the internal controls over compliance, we know that
the severity of those findings- have been -- have become less in
the current year that we audited, the fiscal '12 year.
And as far as management letter comments go, they
continue to be right around one or two comments and they
generally seem to be in the area of instances of grant compliance
that are not material enough to include in our grant compliance
reports, which government auditing standards requires us to
disclose in the management letter.
CHAIRWOMAN HILLER: May I interrupt just -- you
know, materiality is something that has very different meanings
to different people.
MR. DeSANTO: Correct.
CHAIRWOMAN HILLER: Could you define materiality
for purposes of this discussion so people understand that you
have a very high threshold for what is deemed material?
MR. DeSANTO: Yeah, materiality at the financial
statement level is essentially the amount by the financial
statements could be misstated and not affect either a decision to
be made by someone who's going to use the financial statements
or affect somebody's interpretation of the audit results.
And again, as you mentioned, Commissioner, that level is
pretty high. It's in the -- it's between one and $2 million. Thank
you.
The next couple of slides are just high - level, three -year
comparisons. One measure I know that the community typically
looks at the strength -- the financial stability and strength of a
particular government is the amount by which their general fund
,-e fund balance covers their annual expenditures.
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And as you see, the county has been pretty much in the mid
20 -- mid to high 20 range, which is above the norm. Average
and good financial stability would be in the 15 percent range. So
as you see, Collier County has been significantly above that for
the past three years.
And we did show at the bottom how that compares to a
couple of other counties. These counties were chosen mainly
because they're the only other counties in Collier County's
geographic area, that being the west coast of Florida, who's
completed their 2012 CAFRs this early. And as you see, that's
how Collier County compares to those two other counties.
And the last slide here is a three -year comparison of
primarily outstanding debt and debt per capita. And you do see
that the debt per capita is decreasing steadily year over year.
During the 2012 year the county did refund certain debt to take
advantage of lower interest rates and lower the interest payments
on those debts in the future. And similarly you do see the
comparisons of Collier's debt per capita to those two other
counties that we compared the general fund information.
And as I mentioned, this attachment A, it's probably very
hard to read on the screen, but this is the actual audit adjustments
that I had previously gone over.
And with that, I would just like to conclude my high -level
summary of the audit results and ask if you have any questions
related to the audit or the audit results.
CHAIRWOMAN HILLER: Commissioners?
Commissioner Fiala?
COMIlVIISSIONER FIALA: Yeah, this is really good news.
I'm glad to hear for the last three years that we just continue to
improve, to improve, to improve. Especially because we're just
now climbing out of that recession. We were still in it and still
we were improving. And so I give you high marks and I give us
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high marks. Thank you.
MR. DeSANTO: Yeah, I think so.
And something just for your information: As you've known,
the findings that we've had in the past primarily are in the grant
compliance audit procedures that we have to do. And as those
results get better and better, there'll be less and less programs that
will be required to be audited. And that of course to you all
means less cost in the audit to you as well. So there is a financial
implication, if you will, of these findings.
CHAIRWOMAN HILLER: Anv other comments by the
Board?
(No response.)
CHAIRWOMAN HILLER: I'd like to make a comment.
First of all, I'd really like to thank you for conducting a very
professional and thorough audit.
I would like to address what you have defined as the
progress that we've experienced over these last two years. You're
absolutely right, the severity of the problems is diminishing. I
think that is in large part due to two things: We now have a
Clerk who is actually engaging in internal auditing and testing
the internal control systems to ensure that the controls are
working. And in part to staff which has changed in the course of
these last two years. We have new leadership in just about every
division.
So the time frame you're looking at, 2010 to 2012, is
actually when I was elected. And I have seen a material change
both in performance and attitude of staff over that period of time.
Radically different from the day that I started and what you're
using as your benchmark date.
But to that end I do want to address the grant program, and
that is an area that we really do need to make significant
improvements on. And it is something I have spoken to Mr.
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Ochs about.
And one thing that I wanted to address, and I of course need
to make sure that this doesn't -- that this wouldn't impair your
independence, and maybe this is something that we need to put
out to bid, but there are programs out there that the big four have
developed with respect to federal and state grant administration.
And I think it really would be beneficial, because I know that the
-- that Mr. Ochs and the Board are ambitious to see that area be a
non - issue, that it work effectively and efficiently for the benefit
of the county as well as other nonprofits that we partner with.
And I don't know if your recommendation would be for us
to maybe consider putting this out to bid, because this is
something I was actually thinking of bringing forward in an
executive summary, or if this is something that we would wrap
into your engagement letter as one of the things that we would
want you to do for us for next year, and that is develop the
system so that the problems are eliminated.
And for us to try to reinvent the wheel when you as
professionals have already developed it makes no sense. And it
would be -- I think it would result in significant cost savings and
significantly more revenues coming into the county if we did
that.
MR. DeSANTO: Yeah, I agree with those comments. I
think in the long run you're correct, it would end up saving the
county money, money across all fronts, as well as perhaps the
ability to even receive more grant funding.
CHAIRWOMAN HILLER: Exactly.
MR. DeSANTO: What you're describing, there are
limitations to what Ernst and Young, since we're your external
auditors, can do.
CHAIRWOMAN HILLER: Exactly.
MR. DeSANTO: We pretty much can say here's what best
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practice and what standards are, here's what your practice is and
then here's what you need to do to get there.
But we would have to stop there. We cannot deal with any
part of the implementation of that, where another firm would be
able to also help with the implementation side.
CHAIRWOMAN HILLER: So would you recommend as
direction that maybe we incorporate what you're describing as
you can do as part of next year's engagement and secondarily put
out a request for the other firms, be it Deloit or, you know --
MR. DeSANTO: Sure.
CHAIRWOMAN HILLER: -- any other firm that has --
MR. DeSANTO: To help with the implementation side --
CHAIRWOMAN HILLER: To help with the
implementation.
MR. DeSANTO: -- of it. Yeah, I'd have to stop --
CHAIRWOMAN HILLER: Right, and I understand that,
and that's why I bring up the conflict issue.
I really think it could help tremendously. I know there are
several firms. I've looked at some of the --
MR. DeSANTO: Yes, ma'am.
CHAIRWOMAN HILLER: -- implementation.
County Manager, your thoughts on that? We've talked about
it and --
MR. OCHS: Yeah, we have talked about it generally. I'd
like to spend some time with both the finance department for the
Clerk and the external auditor to try to develop a little bit of a
scope --
CHAIRWOMAN HILLER: I think that would be great.
MR. OCHS: -- to bring that back and see if that --
CHAIRWOMAN HILLER: I think that's --
MR. OCHS: -- is something that the Board's interested in.
CHAIRWOMAN HILLER: I think that's exactly what you
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should do, I mean, obviously. And the scope has to be, you
know, within the limits of the conflicts issue.
And then what I would like to do is secondarily bring back
an executive summary that proposes that we put out an RFP to
the other firms to help with the implementation of whatever you
all agree as the scope on this issue.
MR. OCHS: I'd be happy to do that, Commissioner.
CHAIRWOMAN HILLER: That's great. I think it's going
to really move their grants division in the right direction. Thank
you.
MR. DeSANTO: Agree.
Thank you.
Any other questions?
COMMISSIONER FIALA: Yes, just --
MR. DeSANTO: Yes, Commissioner.
COMIlVIISSIONER FIALA: -- one more.
I might have misunderstood this. But this is for the entire
year of 2010, the entire year of 2011 and the entire year of 2012,
right?
MR. DeSANTO: The financial report or the comprehensive
annual financial report you have in front of you is only for 2012.
The summary I went over I just --
COMMISSIONER FIALA: The summary.
MR. DeSANTO: -- wanted to compare that to the prior two
audits just to give you some frame of reference or some context
so you can actually see that there's been --
COMMISSIONER FIALA: So you can see we already
started improving from 2012 on -- I mean 2010 --
MR. DeSANTO: 2010 on.
COMIlVIISSIONER FIALA: --on.
MR. DeSANTO: Yes, ma'am.
COMMIISSIONER FIALA: I just wanted to go on record as
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pointing it out. You know, I hope our people realize we're
working hard for them and we're trying to do everything we can
to make it a better world and yet not rob them of anything that is
important to our community. So this is a wonderful thing.
And you know what, you were so nice when you came into
my office too. That was very nice. Took the time to answer all
my questions. I appreciate that. Thank you.
MR. DeSANTO: Thank you, ma'am, it was my pleasure.
CHAIRWOMAN HILLER: I'd like to add one comment.
And this is not necessarily with respect to your performance but
rather what you're reporting.
From 2010 to the present we have seen a steady decline in
expenditures, which is exactly --
MR. DeSANTO: Correct.
CHAIRWOMAN HILLER: -- what the objective of this
Board is, so -- and by a lot. .
MR. DeSANTO: Yes, ma'am.
CHAIRWOMAN HILLER: By millions. And we have
steadily been reducing our debt and restructuring our debt. In
fact, one of the other agenda items we have today is on that point
MR. DeSANTO: Correct.
CHAIRWOMAN HILLER: -- where we're reducing our
debt service and taking advantage of the lower interest rates, and
as a consequence, the other steady decline over this last two -year
period is the reduction in outstanding debt per capita, which is
very significant.
And the community needs to know that the Board has heard
and has taken the direction that the community has always
wanted with that regard.
MR. DeSANTO: Yes, ma'am. And I think the results spell
�., that out and support that.
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CHAIRWOMAN HILLER: Very positive.
MR. DeSANTO: Yes.
CHAIRWOMAN HILLER: Thank you.
MR. DeSANTO: All right, thank you. Appreciate your time
this morning.
COMIlVIISSIONER HENNING: Madam Chair, I make a
motion that we accept the CAFR --
CHAIRWOMAN HILLER: Thank you.
COMMISSIONER HENNING: -- Comprehensive --
CHAIRWOMAN HILLER: May I have the second?
COMMISSIONER HENNING: -- Annual Financial Report
and file the report with the State of Florida Annual Local
Government Financial reporting, Department of Finance and
Service (sic).
CHAIRWOMAN HILLER: Thank you.
COMMIISSIONER FIALA: Second.
CHAIRWOMAN HILLER: Thank you very much. And we
have a motion and a second.
There being no further discussion, all in favor?
COMMISSIONER FIALA: Aye.
COMMISSIONER HENNING: Aye.
CHAIRWOMAN HILLER: Aye.
COMIlVIISSIONER COYLE: Aye.
COMMISSIONER NANCE: Aye.
CHAIRWOMAN HILLER: Motion carries unanimously.
And we've by agreement given the County Manager direction to
move forward to work with the amendment of the scope of
services to be provided by Ernst and Young, and I'll bring
forward an executive summary when they pull that all together
for an RFP on assistance with the grant program.
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CERTIFICATE OF REPORTER
State of Florida )
County of Collier )
I, CHERIE' NOTTINGHAM, Notary Public, in and for the State
of Florida at Large, certify that I was authorized to and did
stenographically report the foregoing proceedings.
I further certify that I am not a relative, employee, attorney or
counsel of any of the parties, nor am I financially interested in
the action.
Dated this 20th day of March, 2013.
CHERIE' NOTTINGHAM
Gregory Court Reporting
2650 Airport Road South
Naples, Florida 34112
My Commission No. EE 008093
Expires: July 12, 2014
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