Backup Documents 10/22/2013 Item #16F 5ORIGINAL DOCUMENTS CHECKLIST & ROUTING SL
TO ACCOMPANY ALL ORIGINAL DOCUMENTS SENT T016F 5
THE BOARD OF COUNTY COMMISSIONERS OFFICE FOR SIGNATURE
Print on pink paper. Attach to original document. The completed routing slip and original documents are to be forwarded to the County Attorney Office
at the time the item is placed on the agenda. All completed routing slips and original documents must be received in the County Attorney Office no later
than Monday preceding the Board meeting.
Complete routing lines #I through #2 as appropriate for additional signatures, dates, and/or information needed. If the document is already complete with the
exception of the Chairman's signature, draw a line through routing lines 41 through #2, complete the checklist, and forward to the County Attorney Office.
Route to Addressees (List in routing order)
Office
Initials
Date
1.
appropriate.
(Initial)
Applicable)
2.
10/22/13
Agenda Item Number
16F
3. County Attorney Office
County Attorney Office
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lCAZZ. _2
4. BCC Office
Board of County
Commissioners
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11 17
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5. Minutes and Records
Clerk of Court's Office
Documents Attached
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to.2y4m
PRIMARY CONTACT INFORMATION
Normally the primary contact is the person who created /prepared the Executive Summary. Primary contact information is needed in the event one of the
addressees above, may need to contact staff for additional or missing information.
Name of Primary Staff
Pat Lehnhard, OMB
Phone Number
252 -8973
Contact / Department
appropriate.
(Initial)
Applicable)
Agenda Date Item was
10/22/13
Agenda Item Number
16F
Approved by the BCC
Does the document need to be sent to another agency for additional signatures? If yes,
Type of Document
Resolution — Uniform Chart of Accounts
Number of Original
One
Attached
I
Documents Attached
t r d
PO number or account
n/a ���t tin 20B—'?,t,
number if document is
by the Office of the County Attorney.
to be recorded
All handwritten strike - through and revisions have been initialed by the County Attorney's
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INSTRUCTIONS & CHECKLISTTe
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I: Forms/ County Forms/ BCC Forms/ Original Documents Routing Slip WWS Original 9.03.04, Revised 1.26.05, Revised 2.24.05; Revised 11/30/12
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Initial the Yes column or mark "N /A" in the Not Applicable column, whichever is
Yes
N/A (Not
appropriate.
(Initial)
Applicable)
1.
Does the document require the chairman's original signature?
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2.
Does the document need to be sent to another agency for additional signatures? If yes,
provide the Contact Information (Name; Agency; Address; Phone) on an attached sheet.
j
S«
3.
Original document has been signed/initialed for legal sufficiency. (All documents to be
PL
t r d
signed by the Chairman, with the exception of most letters, must be reviewed and signed
by the Office of the County Attorney.
4.
All handwritten strike - through and revisions have been initialed by the County Attorney's
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Office and all other parties except the BCC Chairman and the Clerk to the Board
5.
The Chairman's signature line date has been entered as the date of BCC approval of the
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document or the final negotiated contract date whichever is applicable
6.
"Sign here" tabs are placed on the appropriate pages indicating where the Chairman's
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signature and initials are required.
7.
In most cases (some contracts are an exception), the original document and this routing slip
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should be provided to the County Attorney Office at the time the item is input into SIRE.
Some documents are time sensitive and require forward' o Tallahassee within a certain
time frame or the BCC's actions are nullified. Be aware f our deadlines!
8.
The document was approved by the BCC on 10/22/13 and all changes made during
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the meeting have been incorporated in the attached document. The County
Attorney's Office has reviewed the changes, if applicable.
9.
Initials of attorney verifying that the attached document is the version approved by the
BCC, all changes directed by the BCC have been made, and the document is ready forte
Chairman's signature.
I: Forms/ County Forms/ BCC Forms/ Original Documents Routing Slip WWS Original 9.03.04, Revised 1.26.05, Revised 2.24.05; Revised 11/30/12
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16F 5
RESOLUTION NO. 13- 2 4 3
A RESOLUTION URGING MEMBERS OF THE FLORIDA LEGISLATURE TO OPPOSE
LEGISLATION THAT WOULD MANDATE THE USE OF A UNIFORM CHART OF
ACCOUNTS FOR ALL GOVERNMENT ENTITIES TO REPORT FINANCIAL
INFORMATION
WHEREAS, in 2011 the Florida Legislature passed and the Governor signed Senate Bill 1292
requiring the chief financial officer to recommend uniform chart of accounts for reporting financial
information for all state agencies, local governments, educational entities, and entities of higher
education; and
WHEREAS, each entity of the state and local government is different, serves a different purpose
and uses a different basis of accounting; and
WHEREAS, the purpose of the Chart of Accounts Project is to develop a uniform chart of
accounts to be used by all governmental entities for reporting assets, liabilities, equities, revenues and
expenditures; and
WHEREAS, the draft uniform chart of accounts will impact over 2350 governmental entities;
and
WHEREAS, each of the impacted entities are currently accountable to the electorate, citizens
and users of their services; and
WHEREAS, Florida governments are required to meet many reporting requirements, both at the
state and federal level, including reporting to the Florida Department of Financial Services, Florida
Equal Employment Opportunity, Florida Unemployment Compensation, Florida Retirement System,
Federal Affordable Care Act, and payroll taxes and W -2 information to the Internal Revenue Service.
WHEREAS, the monthly reporting may be prepared on a basis of accounting that may differ
from the basis of accounting used to prepare the year -end audited financial statements and that the
monthly information will not be validated; and
WHEREAS, the new level of detail required at the object level for monthly reporting is far
greater than the level of detail reported either in the audited financial statements or in the Annual
Financial Report required pursuant to the provisions of Section 218.32(1)(a), Florida Statutes; and
WHEREAS, there will be no attempt to validate any of the data before it is posted for public
viewing and this results in a high risk that the data will be inaccurate, invalid or incomplete; and
WHEREAS, the establishment of a uniform chart of accounts without requiring uniformity in
other areas such as in the basis of accounting and in the accounting treatment of various transactions in
itself will not provide users with any meaningful comparisons between organizations; and
WHEREAS, regardless of the approach taken to implement the provisions of Section 215.89,
Florida Statutes, significant resources will be required to achieve the goals of the chief financial officer;
and
WHEREAS, the cost of implementing the Uniform Chart of Accounts far exceeds any benefit
that taxpayers may accrue; and
WHEREAS, we believe that transparency and accountability of the use of public funds to
citizens and other stakeholders is paramount but that it must be done while simultaneously limiting the
burden to the entities and preserving the autonomy of each entity of government.
WHEREAS, we believe that legislation be enacted that prescribes maximum meaningful
transparency reporting by local governments, leaving it to the local governments to include such
information on their web sites, and that such legislation should not impose significant financial burdens
on local governments.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that
Section 1. That the Collier County Board of County Commissioners urges members of the
Florida Legislature to oppose legislation that would mandate the use of a uniform chart of accounts for
all governmental entities to report financial information.
Section 2. That a copy of this resolution be sent to the Collier County Legislative Delegation,
Speaker of the House, President of the Senate, and Governor Scott.
BE IT FURTHER RESOLVED that the Clerk is hereby ordered and directed to spread this
Resolution in full among the minutes of this meeting for permanent record in his office.
This Resolution adopted this 22nd day of October, 2013, after motion, second and majority vote.
ATTEST: BOARD CO T4 COMMISSIONERS
DWIGHT E. BROC'K, Clerk COLT IE TY, LORIDA
By: By:
Deputy Clerk Geo ' LA. Hiller, Esq.
Attest as t Ch i�man's Chairwoman
signature nly.
Approve o orm and legality:
Jeffrey X VJ�V -ko4v, County Attorney