Okaloosa County BOCC — December 4, 2012 — reading text

those same December 4, 2012 -18- Minute Book 68, Page Okaloosa County Board of County Commissioners Packet Pg. 164  8.5.a concerns. Mr. Howard asked if this is to be an audit function established by the Board to look at Board functions or an audit function to incorporate the Constitutionals, pointing out some of Mr. Parisot’s references occurred in other Constitutional Offices. He stated that he is not aware any of those officials have been included in these conversations. Mr. Howard stated that he has met with Mr. Windes and the external auditors on this issue. He stressed that he is not opposed to more scrutiny but he believes there are some issues in how you go about doing that. Mr. Howard pointed out the Constitution of Florida was written in 1838 and specifically describes the responsibilities of the audit function relating to Attachment: Minutes - December42012 (1314 : Approval of Minutes) Board functions. Under the Constitution, the Clerk of Courts is the accountant to the Board of County Commissioners and has the responsibility for internal audit. Mr. Howard advised this responsibility was upheld by the Second District Court of Appeals. He stated that he is not saying the Board cannot have an auditor doing certain things but asked what this auditor is to do. Mr. Howard said the Clerk of Courts as an independently elected official is one of the tenants of the system of checks and balances. He asked if an internal auditor hired by the Board finds a problem, will he tell his supervisor or will it be done publicly. Mr. Howard again underlined the importance of the separation of duties outlined in the Constitution. Mr. Howard said his Internal Audit Department could be expanded if the Board dedicated funds for that purpose. He advised the expansion of the department would allow more detailed review. Mr. Howard noted the Board for the last three fiscal years has requested reductions in budgets and he has reduced his non-court related budgeted by more than 9%. He said he believes he is the only department in the General Fund to do that. Mr. Howard stated this issue came up in 2009 and it was primarily a financial issue, emphasizing no one was opposed to scrutiny. He said for six years there have been no adjustments for employees and there have been layoffs. Mr. Howard stated there has been a financial issue about expanding anything. He said spending has been very strict and in the non-court side of his office, he turned back $624,000 in unspent fees to the Board. Mr. Howard concluded his remarks by reiterating that he is not saying the proposal will not work but if it is designed to be a December 4, 2012 -19- Minute Book 68, Page Okaloosa County Board of County Commissioners Packet Pg. 165  8.5.a financial internal auditor, he will have a problem because that responsibility belongs to the Clerk of Courts. Mr. Amunds pointed out the Board previously discussed these authorities and what can be done without stepping on the toes of Constitutional Officers. Mr. Windes said he is aware of Mr. Boyles’ comments and his motion is to make a decision at the next meeting on a job description for the Internal Audit position. He added that the Board is aware of its limitations with regard to the Constitutional Officers. Mr. Amunds commented this discussion is healthy. Attachment: Minutes - December42012 (1314 : Approval of Minutes) Mr. Parisot stated he also thought about providing additional funding to the Clerk to expand his Internal Audit Department. Mr. Howard said that is an option. Mr. Windes stated his whole premise is to look at this from another angle. He said he does not want to expand the Internal Audit Department in the Clerk’s Office. Ms. Angela Balent with Warren Averitt O’Sullivan Creel (external auditing firm) stated she has spoken to many in the room about internal auditing, saying the topic is near and dear to her heart. In 2009 she made the recommendation to the Audit Committee but that proposal had a much broader scope. Ms. Balent underscored the fact that anything the Board can do to enhance internal controls will be of value. She asked the Commissioners to keep in mind that the Board and the Clerk are tied, saying for the internal auditor to be effective there must be cooperation between Board personnel and the Clerk’s financial personnel. Ms. Balent referred to the risk assessment. She said this should not only entail what is important at the moment but would involve dialogue with the Clerk, Finance Office personnel, County Administrators, and department heads and to ask them what keeps them up at night. Ms. Balent stated an internal audit should “dive deep” and you may only be able to get to three projects per year. Mr. Windes stated his motion is asking for preparation of a job description for an Internal Auditor by the next meeting. He suggested Ms. Balent work with Mr. Dowd and HR Director Kay Godwin on this job description while formulating what the Board December 4, 2012 -20- Minute Book 68, Page Okaloosa County Board of County Commissioners Packet Pg. 166  8.5.a can and cannot do. Mr. Balent agreed to assist with the job description. Mr. Dowd stated they will need to work with Mr. Howard also. Mr. Harris felt this to be premature and allowing only a week for preparation of a job description to be too short. He recommended waiting until January or February “to get the ball rolling.” Mr. Amunds said he does not feel this is something to be rushed into. He asked if the Board is receptive to forming an informal working committee to prepare a job description which does not violate any Statutes. Mr. Windes stated he will amend his motion not to place a time limitation on preparation of the job description. Mr. Parisot stated he will so amend his second Attachment: Minutes - December42012 (1314 : Approval of Minutes) and suggested it be returned to the Board by the second meeting in January. Mr. Amunds replied that staff will determine when it will be brought back. Mr. Windes said he is okay with that but he does want to get the ball rolling. 5 yeas. SELECTION OF CHAIRMAN AND VICE CHAIRMAN FOR 2013 Mr. Windes stated he is looking at this selection from a logical standpoint. He felt any of the five commissioners could do a good job in these capacities. Mr. Windes pointed out that with two new commissioners and a new County Administrator coming on board, consistency will be important. Mr. Windes made motion, seconded by Mr. Boyles, to retain the current slate with Mr. Amunds as Chairman and Mr. Parisot as Vice Chairman for 2013. 5 yeas. ADJOURNMENT There being no further business to come before the Board, the meeting was adjourned at 11:16 a.m. _____________________________ _______________________________ DON W. HOWARD DON R. AMUNDS, CHAIRMAN CLERK OF CIRCUIT COURT BOARD OF COUNTY COMMISSIONERS (These minutes were transcribed by Teresa Ward.) December 4, 2012 -21- Minute Book 68, Page Okaloosa County Board of County Commissioners Packet Pg. 167  8.6 BOARD OF COUNTY COMMISSIONERS AGENDA REQUEST DATE: January 22, 2013 TO: Honorable Chairman and Members of the Board FROM: Dave Skarzynski, Budget Manager SUBJECT: Approval of Budget Resolutions & Transfers Resolution amending the Fiscal Year 2013 Budget, General Fund, which did not reflect adequate appropriations from Florida Division of Emergency Management (FDEM) for modification to state homeland security grant in the amount of $28,037. Resolution amending the Fiscal Year 2013 Budget, Tourist Development Fund, which did not reflect adequate appropriations for carryforward cash in the amount of $2,357,917. BT-13-17 per approved agenda item on September 18, 2012. Item authorized the award of the construction of remote over-night (RON) apron high mast lighting to Bill Smith Electric, Inc. BT-13-18 per approved agenda item on January 8, 2013. Install final phase of fire sprinkler system at the jail. Original budget was $78,000, contract amount $143,000. Packet Pg. 168  8.6.a RESOLUTION NO. A RESOLUTION AMENDING THE FISCAL YEAR 2013 BUDGET GENERAL FUND WHEREAS, the Board of County Commissioners in the original budget did not reflect adequate appropriations from Florida Division of Emergency Management (FDEM) for modification to state homeland security grant, and WHEREAS, said additional revenue is evident, and WHEREAS, Section 129.06(2)(d), Florida Statutes provides that a County may, by resolution of the Board of County Commissioners at any time during the fiscal year, appropriate and expend funds received for a particular purpose from a source not anticipated in the original budget, and Attachment: 13-001-28 (1315 : Approval of Budget Resolutions & Transfers) NOW, THEREFORE, BE IT RESOLVED, by the Board of County Commissioners of Okaloosa County, Florida that the budget for the General Fund be increased, as follows: RECEIPTS DEPT-ACCOUNT AMOUNT Public Safety – Federal 701382R-331210 $28,037 EXPENDITURES DEPT-ACCOUNT AMOUNT Budget Transfer-Sheriff-Law Enforcement 701382-591086 $28,037 Adopted this regular session the 22nd day of January 2013. BOARD OF COUNTY COMMISSIONERS OKALOOSA COUNTY, FLORIDA ____________________________________ DON R. AMUNDS, CHAIRMAN ATTEST: DON W. HOWARD CLERK OF CIRCUIT COURT BY: ____________________________ Deputy Clerk Budget Amendment No. __________ Packet Pg. 169  8.6.b RESOLUTION NO. RESOLUTION AMENDING THE FISCAL YEAR 2013 BUDGET TOURIST DEVELOPMENT FUND WHEREAS, the Board of County Commissioners in the original budget did not reflect adequate appropriations for carryforward cash, and WHEREAS, said additional revenue is evident, and WHEREAS, Section 129.06(2)(d), Florida Statutes provides that a County may, by resolution of the Board of