Broward County Commission Regular Meeting

MOTION TO FILE following Financial Statements and Audit Reports:

A. Comprehensive Annual Financial Report, Broward County, Florida, Fiscal Year Ended September 30, 2018.

ACTION:  (T-11:16 AM)  Approved.

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

B. Broward County, Florida, Reports in accordance with Government Auditing Standards and Chapter 10.550, Rules of the Auditor General of the State of Florida, Year Ended September 30, 2018.

ACTION:  (T-11:16 AM)  Approved.

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

C. Broward County Aviation Department, a Major Fund of Broward County, Florida, Financial Statements, for Years Ended September 30, 2018 and 2017.

ACTION:  (T-11:16 AM)  Approved.

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

D. Annual Financial Report for the Port Everglades Department of Broward County, Florida, a Major Enterprise Fund of Broward County, Florida, for Fiscal Years Ended September 30, 2018 and 2017.

ACTION:  (T-11:16 AM)  Approved.

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

E. Broward County, Florida, Water and Wastewater Fund, a Major Fund of Broward County, Florida, Financial Statements, For Years Ended September 30, 2018 and 2017.

ACTION:  (T-11:16 AM)  Approved.

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

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

Compliance with Chapter 3, Part I, Section 3.4(b) of the County’s Administrative Code and Florida Statutes, Sections 11.45 and 218.39.

None.

THE FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT AND THE ACCOUNTING DIVISION RECOMMEND APPROVAL OF THE ABOVE MOTIONS.

The Comprehensive Annual Financial Report (Exhibit 1) for Broward County is an audit of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund and the aggregate remaining fund information of the County as of and for the year ended September 30, 2018. The audit was conducted 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.

In Accordance with Government Auditing Standards and Chapter 10.550, Rules of the Auditor General of the State of Florida for the year ended September 30, 2018, for Broward County, the reports are attached as Exhibit 2. This document includes the Independent Auditor’s Report 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, the Independent Accountant’s Report pertaining to compliance with the requirements of Florida Statute Section 218.415, the Independent Accountant's Report pertaining to compliance with the requirements of Florida Statutes Sections 365.172 and 365.173, and the Independent Auditor’s Management Letter. The Independent Auditor’s Report 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 reported a finding along with management’s response to that finding. The Independent Auditor’s Management Letter reported recommendations to improve financial management, along with management’s responses to those recommendations.

The Aviation Department, the Port Everglades Department and the Water and Wastewater Fund Financial Statements (Exhibits 3, 4 and 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. These reports include the Independent Auditor’s Report 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. No findings were reported for the Aviation Department, the Port Everglades Department or the Water and Wastewater Fund.

Kristin Carpenter, Assistant Director, Accounting Division, (954) 357-7140
Douglas Wolfe, Assistant Director, Aviation Department, (954) 359-1029
Leah Brasso, Enterprise Director of Finance, Department of Port Everglades, (954) 468-3513
Ron Thomas, Enterprise Director of Finance, Water and Wastewater Services Division, (954) 831-0710