Agenda 04/09/2013 Item #13A 4/9/2013 13.A.
EXECUTIVE SUMMARY
Presentation by the Clerk of the Circuit Court's Office regarding Audit Report 2013-1
Parks and Recreation Freedom Park Cash Review.
OBJECTIVE: To present to the Board of County Commissioners (Board) the Parks and
Recreation Freedom Park Cash Review Audit 2013-1.
The scope of the audit was limited to review of Freedom Park for 2011 Fiscal Year End and
2012 Follow-Up.
The objectives of the audit were to determine: 1) whether the cash funds exist; 2) whether
internal controls over the cash fund is adequate; 3) whether imprest fund data is reliable; and 4)
whether custodians are in compliance with county policies and procedures as they relate to the
audited processes.
CONSIDERATIONS: The Clerk of Courts began an audit of Parks and Recreation Freedom
Park Change Drawer at the request of the Clerk's Finance Director, based on concerns about
cash funds.
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.coll ierclerk.com/ClerkToTheBoard/InternalAudit/Publi shedReports
Internal Audits do not become public record until issued and released by the Clerk of Courts.
Audits to be presented are being released as part of this presentation to the Board at the Board
Meeting.
GROWTH MANAGEMENT IMPACT: None
FISCAL IMPACT: There may be fiscal implications based upon the point of sale system not
being used appropriately and/or lack of policy compliance.
LEGAL CONSIDERATIONS: This item has been reviewed by the Count Attorney, and
presents no legal issues at this time. Any Board action in response to this presentation would
require simple majority vote. -JAK
RECOMMENDATION: The Board hear the presentation by the Clerk's Office regarding audit
2013-1 Parks and Recreation Freedom Park Cash Review.
Prepared by: Megan Gaillard, Internal Auditor, Clerk's Office
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4/9/2013 13.A.
COLLIER COUNTY
Board of County Commissioners
Item Number: 13.13.A.
Item Summary: Presentation by the Clerk of the Circuit Court's Office regarding Audit
Report 2013-1 Parks and Recreation Freedom Park Cash Review.
Meeting Date: 4/9/2013
Prepared By
Name: GaillardMegan
Title: VALUE MISSING
3/27/2013 6:01:56 PM
Submitted by
Title: VALUE MISSING
Name: GaillardMegan
3/27/2013 6:01:57 PM
Approved By
Name: GreenwaldRandy
Title: Management/Budget Analyst,Office of Management&B
Date: 3/28/2013 8:57:14 AM
Name: KlatzkowJeff
Title: County Attorney
Date: 3/28/2013 10:56:10 AM
Name: IsacksonMark
Title: Director-Corp Financial and Mgmt Svs,CMO
Date: 3/29/2013 3:25:04 PM
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