Broward County Commission Regular Meeting

MOTION TO FILE following Financial Statements:

(Commissioner Udine pulled this item.)
 
A. Sheriff, Broward County, Florida, Special Purpose Financial Statements, for Fiscal Year ended September 30, 2017.

ACTION:  (T-11:05 AM)  Approved.  The Board directed that a prior Board request be renewed relative to cost savings with Constitutional Officers.  (Refer to minutes for full discussion.)

VOTE:  9-0.

B. Supervisor of Elections’ Office, Broward County, Florida, Financial Statements, for Fiscal Year ended September 30, 2017.

ACTION:  (T-11:05 AM)  Approved.  The Board directed that a prior Board request be renewed relative to cost savings with Constitutional Officers.  (Refer to minutes for full discussion.)

VOTE:  9-0.

C. Broward County Property Appraiser, Special Purpose Financial Statements, for Fiscal Year ended September 30, 2017.

ACTION:  (T-11:05 AM)  Approved.  The Board directed that a prior Board request be renewed relative to cost savings with Constitutional Officers. (Refer to minutes for full discussion.)

VOTE:  9-0.

D. Health Facilities Authority, Broward County, Florida, Financial Statements, for Fiscal Year ended September 30, 2017.

ACTION:  (T-11:05 AM)  Approved.  The Board directed that a prior Board request be renewed relative to cost savings with Constitutional Officers.  (Refer to minutes for full discussion.)

VOTE:  9-0.

E. Housing Finance Authority of Broward County, Florida, Financial Statements, for Fiscal Year ended September 30, 2017.

ACTION:  (T-11:05 AM)  Approved.  The Board directed that a prior Board request be renewed relative to cost savings with Constitutional Officers.  (Refer to minutes for full discussion.)

VOTE:  9-0.

Pursuant to Section 3.4 (b) of the County’s Administrative Code, all reports of the County’s External Auditors are to be submitted to the Board of County Commissioners and for compliance with Florida Statutes, 11.45 and 218.39.

Compliance with Section 3.4(b) of the County’s Administrative Code and Florida Statutes, 11.45 and 218.39.

None.

THE FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT AND THE ACCOUNTING DIVISION RECOMMEND APPROVAL OF THE ABOVE MOTION.
 
The Sheriff, Broward County, Florida, Special Purpose Financial Statements (Exhibit 1); the Supervisor of Elections’ Office, Broward County, Florida, Financial Statements (Exhibit 2); Broward County Property Appraiser Special Purpose Financial Statements (Exhibit 3); Health Facilities Authority, Broward County, Florida, Financial Statements (Exhibit 4); and Housing Finance Authority of Broward County, Florida (Exhibit 5); were audited in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Each report includes the Independent Auditor’s Reports on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards and an Independent Accountant’s Report pertaining to compliance with the requirements of Florida Statute, 218.415. Each report also includes a Management Letter. The Sheriff’s report also includes a Schedule of Findings. The Sheriff’s Schedule of Findings and Management Letter include findings and comments, and responses from the Sheriff’s management. No comments were reported for the Supervisor of Elections’ Office, the Property Appraiser, the Health Facilities Authority, and the Housing Finance Authority.

Susan Friend, Director, Accounting Division, (954) 357-7140
Heather Mitchell, Director of Finance, Broward Sheriff’s Office, (954) 321-4492
Linda Levinson, Finance Director, Supervisor of Elections’ Office, (954) 712-1955
Holly M. Cimino, Director of Finance, Budget and Tax Roll, Broward County Property Appraiser, (954) 357-6825
Sue Fejes, Interim Director, Housing Finance and Community Redevelopment Division, (954) 357-4912