Broward County Commission Regular Meeting

MOTION TO FILE following Financial Statements:
 
A. Broward County Aviation Department Report on Passenger Facility Charge Program in Accordance with Passenger Facility Audit Guide for Public Agencies, Fiscal Year Ended September 30, 2017.

ACTION:  (T-10:47 AM)  Approved.

VOTE:  8-0.  Commissioner Sharief was not present.
 
B. North Regional Transmission, Treatment and Disposal System of Broward County, Florida, Schedules of Large User Reserve Capacity and Debt Service Allocation and Schedule of Large User Annual Adjustments, Year Ended September 30, 2017.

ACTION:  (T-10:47 AM)  Approved.

VOTE:  8-0.  Commissioner Sharief was not present.
 
C. Regional Raw Water System of Broward County, Florida, Schedule of Large User Annual Adjustments, Year Ended September 30, 2017.

ACTION:  (T-10:47 AM)  Approved.

VOTE:  8-0.  Commissioner Sharief was not present.
 
D. Statement of County Funded Court-Related Functions, Section 29.0085, Florida Statutes, Year Ended September 30, 2017.

ACTION:  (T-10:47 AM)  Approved.

VOTE:  8-0.  Commissioner Sharief was not present.
 
E. Broward County, Florida, Landfill Management Escrow Account, Schedule of Activity, Year Ended September 30, 2017.

ACTION:  (T-10:47 AM)  Approved.

VOTE:  8-0.  Commissioner Sharief was not present.
 
F. Report of Independent Certified Public Accountants on Applying Agreed-Upon Procedures for Federal Funding Allocation Data (IAS-FFA), Broward County, Florida - Transportation Department, For the Year Ended September 30, 2017.

ACTION:  (T-10:47 AM)  Approved.

VOTE:  8-0.  Commissioner Sharief was not present.

Pursuant to Chapter 3, Part I, 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. Compliance with 14 Code of Federal Regulations, Part 158 (Passenger Facility Charge Program), Large User Agreements (North Regional and Regional Raw Water Schedules), Florida Statutes 29.008 and 29.0085 (Statement of County Funded Court-Related Functions), Section 62-701.630(5)(c) of the Florida Administrative Code (Landfill Management Escrow Account Schedule of Activity) and 49 Code of Federal Regulations, Part 630, Federal Register, January 15, 1993, as presented in the 2017 National Transit Database (NTD) Reporting Manual (Report of Independent Certified Public Accountants on Applying Agreed-Upon Procedures).

Compliance with Chapter 3, Part I, Section 3.4(b) of the County’s Administrative Code, 14 Code of Federal Regulations, Part 158, Large User Agreements, Florida Statutes 29.008 and 29.0085, Section 62-701.630(5)(c) of the Florida Administrative Code and 49 Code of Federal Regulations, Part 630, Federal Register, January 15, 1993, as presented in the 2017 NTD Reporting Manual.

None.

THE FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT AND THE ACCOUNTING DIVISION RECOMMEND APPROVAL OF THE ABOVE MOTIONS.
 
The audits of the Aviation Department Passenger Facility Charge Program (Exhibit 1), the North Regional Transmission, Treatment and Disposal System (Exhibit 2), and the Regional Raw Water System (Exhibit 3), were performed 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 of America. The audit of the Aviation Department Passenger Facility Charge Program was performed in accordance with the Passenger Facility Charge Audit Guide for Public Agencies, issued by the Federal Aviation Administration. Additionally, the audits of the North Regional Transmission, Treatment and Disposal System and the Regional Raw Water System were prepared for the purpose of complying with the Large User Agreements.
 
The Statement of County Funded Court-Related Functions (Exhibit 4) was examined in accordance with Attestation Standards established by the American Institute of Certified Public Accountants, and the report is in compliance with Florida Statutes 29.008 and 29.0085.
 
The Schedule of Activity of the Landfill Management Escrow Account (Exhibit 5) was audited in accordance with auditing standards generally accepted in the United States of America, and the report is in compliance with Section 62-701.630(5)(c) of the Florida Administrative Code.

The Report of Independent Certified Public Accountants on Applying Agreed-Upon Procedures for Federal Funding Allocation Data (IAS-FFA) for the Broward County Transportation Department (Exhibit 6) reports on procedures applied to the data reported to the Federal Transit Administration (FTA) in the Federal Funding Allocation Statistics form (FFA-10 form) of the Broward County Transportation Department's Annual National Transit Database (NTD) 2017 report. No exceptions were noted in the report.

Susan Friend, Director, Accounting Division, (954) 357-7140
Helena James-Rendleman, Enterprise Director of Finance, Aviation Department, (954) 359-6128
Ron Thomas, Enterprise Director of Finance, Water and Wastewater Services Division, (954) 831-0710
Jeff Turpin, Director, Solid Waste and Recycling Services, (954) 474-1849
Chris Walton, Director, Transportation Department, (954) 357-8361