Okaloosa County BOCC — April 5, 2016 — Joint Legislative Auditing Committee Response — agenda request

BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: April 5, 2016 TO: Honorable Chairman and Members of the Board FROM: Kay Godwin SUBJECT: Joint Legislative Auditing Committee Response DEPARTMENT: County Administrator BCC DISTRICT: All STATEMENT OF ISSUE: Request approval of the County's letter of response to the Joint Legislative Auditing Committee. BACKGROUND: Section 218.39(8), Florida Statutes, requires the Auditor General to notify the Joint Legislative Auditing Committee (JLAC) when a county entity has failed to correct an audit finding that has been reported in three successive audit reports. The written statement is due by April 18, 2016. A copy of the letter from the JLAC is attached along with the proposed response. There were two findings that have been addressed: documentation of accounting procedures, authorization practices, and clearly communicated responsibilities and expectations of processing financial activity of the Water & Sewer Enterprise operation; and lack of a formalized and documented risk assessment process for the BCC. Corrective action has been taken by the county for each finding. OPTIONS: Approve/Edit/Disapprove RECOMMENDATIONS: Recommend approval of the letter of response to the Joint Legislative Auditing Committee and authorization for the Chairman to sign. RECOMMENDED BY: APPROVED BY: John Hofstad, County Administrator