Broward County Commission Regular Meeting

MOTION TO FILE following audit reports:
 

A.  Comprehensive Annual Financial Report, Broward County, Florida, Fiscal Year Ended September 30, 2013.

ACTION: (T-10:17 AM) Approved.

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

B.  Broward County, Florida, Reports In Accordance with Government Auditing Standards and Chapter 10.550, Rules of the Auditor General, September 30, 2013.

ACTION: (T-10:17 AM) Approved.

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

C.  Annual Financial Report for the Port Everglades Department of Broward County, Florida, A Major Enterprise Fund of Broward County, Florida,  For Fiscal Year Ended September 30, 2013.

ACTION: (T-10:17 AM) Approved.

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

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 MOTIONS.

The Comprehensive Annual Financial Report (CAFR) (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, 2013.  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.

The Reports in Accordance with Government Auditing Standards and Chapter 10.550, Rules of the Auditor General for the year ended  September 30, 2013, for Broward County 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 and the Independent Auditor's Management Letter.  No findings were reported in the Management Letter.

The Annual Financial Report for the Port Everglades Department of Broward County for the fiscal year ended September 30, 2013 is attached as  Exhibit 3.  The audit was 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.  This report 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.