Broward County Commission Regular Meeting

MOTION TO ADOPT Resolution No. 2017-515 of the Board of County Commissioners of Broward County, Florida, delegating authority to the County Auditor to execute engagement letters in connection with the agreement for external audit services between Broward County, Broward County Sheriff, Broward County Supervisor of Elections, Housing Finance Authority of Broward County, Health Facilities Authority of Broward County, and RSM US LLP; and providing for severability and an effective date.

ACTION:  (T-10:45 AM)  Approved.  (Scrivener’s Error – See County Administrator’s Report:  Requested Action – MOTION TO ADOPT:  Currently states:  …external audit services between Broward County, Broward County Sheriff…  Should state:  …external audit services between Broward County, Broward County Property Appraiser, Broward County Sheriff… )
 
VOTE: 9-0.  Commissioners Geller and Holness voted in the affirmative telephonically. 

Auditing Standards require independent auditors to provide, in an engagement letter, an overview of the planned scope and timing of their audit to those charged with governance.

Approval of this item delegates authority to the County Auditor to execute engagement letters on behalf of the county.

THE COUNTY AUDITOR RECOMMENDS APPROVAL OF THE ABOVE MOTION.

On October 17, 2017, the Board approved a five-year agreement between Broward County; Broward County Property Appraiser; Broward County Sheriff; Broward County Supervisor of Elections; Housing Finance Authority of Broward County, Florida; Health Facilities Authority of Broward County, Florida; and RSM US LLP for independent audit services to perform the annual financial statement audits for the Fiscal Years 2017, 2018, 2019, 2020, and 2021.

One of the audit standards requires the auditors to document their communication with their clients regarding the overall audit strategy, the timing of the audit, and fees and billings. The standards indicate that the communication should be in the form of an annual engagement letter to those charged with governance.

Exhibit 1 is the Resolution to delegate authority to the County Auditor to execute engagement letters on behalf of the county.