Okaloosa County Tourist Development Council — January 8, 2013 — Minutes — reading text

stated waiting until after the Legislature meets is agreeable. Mr. Parisot recommended a working group be established consisting of the County Administrator, directors, and a commissioner. Mr. Amunds again said staff can bring a proposal back to the Board for tweeking. Mr. Boyles said the documents he reviewed were created as a knee jerk reaction to a crime and urged everyone to proceed with caution. He stated if there are deficiencies after the Legislative Session, then the county could address issues on a limited basis. Mr. Boyles added that to re-do work at the state level seems unnecessary. OLD BUSINESS – CRESTVIEW COURTHOUSE PROJECT TASK FORCE Mr. Curry stated that about two years ago a task force was appointed to make recommendations on the remodeling and use of space for the Okaloosa County Courthouse in Crestview. The major capital project at that time was the new Judicial Facility in Fort Walton Beach which has been completed. He pointed out there were no appropriations for the project and no meeting was held of this committee. Mr. Curry said an amended list of individuals to serve on this task force has been provided for consideration. He advised county staff was removed from the group with the exception of the Chief Corrections Officer Paul Lawson. Mr. Curry asked for January 8, 2013 -16- Minute Book 68, Page Okaloosa County Board of County Commissioners approval of the list of participants and their designees, the removal of county staff from the task force (with the exception of Chief Lawson), and authorization for staff to advertise and hold meetings of the Crestview Courthouse Task Force. Mr. Harris made motion, seconded by Mr. Parisot, to remove county staff from the Task Force as recommended by the County Administrator and to nominate Commissioner Boyles as the Board’s representative on the committee. Mr. Amunds questioned putting Administrative Judge William Stone on the task force rather than a judge that works in the Courthouse every day. Mr. Curry replied that if the Board will approve the list as submitted, the judiciary representative can be revisited. Mr. Parisot asked if the motion includes approval of the other stakeholders. Mr. Curry said his request is to approve the list as submitted which includes removal of county staff. Mr. Harris confirmed his motion includes the appointments, as well as the deletions. 5 yeas. OLD BUSINESS – APPROVAL OF MEETING/WORKSHOP CALENDAR FOR JANUARY THROUGH JUNE 2013 Mr. Curry stated the Board previously approved the calendar of meetings for January, February and March. During consideration of those months, a RESTORE Act Workshop was added for January 15 at 6 p.m. in Fort Walton Beach. He said a suggestion has been made for a Strategic Planning Workshop which has been tentatively set for February 12 at 1 p.m. in Crestview. For the April through June quarter of meetings, the Budget Policy Workshop has been set for April 9 at 6 p.m. in Fort Walton Beach. Mr. Amunds asked what is trying to be achieved with the Strategic Planning Workshop. Mr. Curry replied he and Mr. Parisot have talked and this is for the commissioners to look at projected numbers and do a “gut check” before the Budget Policy Workshop. Mr. Parisot said he provided details of this issue to the County Administrator but it evidently didn’t get to the other commissioners. He felt the strategic planning is currently done in reverse with department preparing their positions before commissioners. Mr. Parisot felt the strategic planning should come from the top down. He noted that he suggested this workshop be held on February 5 at 1 p.m. following the regular meeting that morning. January 8, 2013 -17- Minute Book 68, Page Okaloosa County Board of County Commissioners Mr. Amunds commented the Economic Development Council (EDC) and the Chambers of Commerce are preparing strategic plans. He understands the EDC will bring the plan to the Board and the Chambers will make presentations to the cities seeking financial support. He asked if the commissioners want to hear from the EDC at the county workshop. Mr. Harris disagreed with Mr. Parisot’s position regarding a top-down approach. He said strategic planning is a collaborative effort from everyone. Upon inquiry by Mr. Amunds, Mr. Harris answered that he does not think EDC should be part of this workshop. Continuing, he said if we have to have this workshop, he prefers February 12 or 26. It was the consensus of the Board to have the Strategic Planning Workshop on February 12 at 1 p.m. Mr. Parisot made motion, seconded by Mr. Boyles, to approve the calendars as presented by the County Administrator (January through June). 5 yeas. NEW BUSINESS – COUNTY RESPONSE TO AUDITOR GENERAL’S PRELIMINARY AND TENTATIVE AUDIT OF OVERSIGHT AND USE OF TOURIST DEVELOPMENT AND BP FUNDS Mr. Curry stated the draft response corrective action plan was transmitted to the commissioners for review. He advised that Special Counsel Greg Stewart with Nabors, Giblin & Nickerson is present to answer questions. Mr. Curry also distributed a copy of the cover letter to accompany the response which must be signed by the Chairman of the Board and the Clerk of Courts. The Auditor General’s preliminary and tentative audit findings were received by the county on December 18, 2012 and the Board has 30 days to respond. Mr. Stewart stated the Auditor General has been reviewing the Tourist Development and BP expenditures for several months, saying they have been working closely with them. He reiterated the county has 30 days to respond after receipt of the preliminary findings. Once the county responds, the AGO has an opportunity for rebuttal. At the end of 18 months, the AGO will return to the county and “see where we are in the process.” Mr. Stewart reported that he worked with the Clerk’s Office and department heads closely while compiling the response. The AGO audit has 25 findings, Mr. Stewart pointing out the county January 8, 2013 -18- Minute Book 68, Page Okaloosa County Board of County Commissioners identified many of these early in the process. Many changes were implemented in May 2012 and others in September 2012. These changes placed additional controls on expenditure of funds and the review process. Mr. Stewart reported that all 25 findings were addressed in the response. He recommended approval of the response and authorization for the Chairman and Clerk of Courts to sign the response cover letter. Mr. Amunds asked if there are any changes. Mr. Harris asked for clarification. Mr. Amunds replied that Mr. Windes previously addressed the issue of hiring an internal auditor and asked if the Board wants to open discussion on that proposal. Mr. Harris commented that he has no issues with the response and made motion, seconded by Mr. Windes, to forward the response, as written, to the Auditor General and to authorize the Chairman to execute the cover letter. Mr. Amunds referred to the footnote on page 2 of the response which reads: Prior to the formal amendment of the Operations and Procedures Manual and Ordinance in September 2012, the County implemented various policy changes as an interim measure at its May 15, 2012 meeting. He said the Board did not wait until the Auditor General’s report to take action. Mr. Stewart responded the county took action within two weeks of the scandal coming to light. He said the Board was extremely proactive in implementing changes. Mr. Amunds asked if there is a way to emphasize this point. Mr. Stewart answered that setting this fact apart as a footnote breaks it away from the other text and does emphasize it. Mr. Boyles complimented Mr. Stewart and staff on preparation of the response. He said the public should be aware that much time was spent on considering this and he believes the response is a good product. The vote on the motion was taken—5 yeas. DISCUSSION ON INTERNAL AUDITOR Mr. Amunds asked Mr. Windes to update the Board on the working group’s progress on the issue of an internal auditor for the Board. Mr. Windes replied the group is close to completing a scope of work for the position and anticipates having it for Board review by the next meeting. He said he believes the Board’s consideration of adding an internal auditor position January 8, 2013 -19- Minute Book 68, Page Okaloosa County Board of County Commissioners should be added to the audit response. Mr. Windes made motion, seconded by Mr. Harris, to commit to an internal auditor position and include that in the audit response. Mr. Parisot commented that he believes that position should be contracted out to a private business. Mr. Dowd said the scope of service is almost complete for the position. Mr. Windes reiterated his motion is to commit to an internal auditor position and to include that statement in the audit response as part of the action plan. Mr. Harris renewed his second. Mr. Boyles questioned the inclusion of a specific action item being included in the audit response. Rather than make the Board beholden to the county, the action item would make the Board beholden to the Auditor General. He said the Board should consider a position for an independent auditor and do it in due course. Mr. Boyles did not feel it to be appropriate to include that commitment to the AGO at this time. He said it is a good idea in concept but he does not think it is in keeping with the overall tone of the package to the AGO. Mr. Parisot pointed out the Board just had a 5-0 vote to approve the audit response and now there is a move to amend it. He said he does not think anything should be added to the report until the concept is better formed up. Mr. Windes responded there is only one opportunity to respond and asked Mr. Stewart to comment. Mr. Stewart replied there is generally only one response. Mr. Windes then asked “Are we getting too carried away here?” Mr. Stewart responded that if you commit to this as an action plan in your response, the dye is cast and you could be written up in 18 months if you do not have the position in place. He said some reference could be made to establishing a position in the matter of compliance in the Tourist Development Department. Mr. Dowd said the proposal will not be to establish a county employee position but to contract it out. Mr. Parisot felt this action is premature. Mr. Windes stated his motion stands. Mr. Harris again confirmed his second. Mr. Parisot stated that he has not had the opportunity of being a part of the working group and needs more details. Mr. Curry stated he understands both sides and if the Board is ready to move forward with the creation of a position or a proposal dedicated to working fraud control/risk management, then he will agree. Mr. Parisot said the internal auditor could work with TDD and possibly in the future look at other January 8, 2013 -20- Minute Book 68, Page Okaloosa County Board of County Commissioners enterprise funds. He stated if the position is solely assigned to TDD, then put it in the audit response. However, if it is not and would be used at Water & Sewer or the Airports, it should be left out of the response. Mr. Windes replied that is not the intent, saying the internal auditor is not just for TDD. Mr. Stewart said after hearing the discussion, he recommends not to include that commitment in the audit response. He said when the AGO comes back in 18 months, the Board could point out it went above and beyond in corrective measures. Mr. Windes withdrew his motion. NEW BUSINESS – COMMISSIONER PARISOT’S REPORT ON GOVERNOR’S OIL SPILL COMMISSION Mr. Parisot stated that he has sat on the Governor’s Oil Spill Commission for six months. The membership consists of