Broward County Commission Regular Meeting
Director's Name: Stephen Farmer (Acting Director)
Department: Finance and Administrative Services Division: Accounting
Information
Requested Action
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MOTION TO FILE following Financial Statements and Audit Reports:
A. North Regional Transmission, Treatment and Disposal System of Broward County, Florida, Schedule of Large User Reserve Capacity and Debt Service Allocation and Schedule of Large User Annual Adjustments, Fiscal Year ended September 30, 2025.
B. Regional Raw Water System of Broward County, Florida, Schedule of Large User Annual Adjustments, Fiscal Year ended September 30, 2025.
C. Broward County Aviation Department, Report on Passenger Facility Charge Program in Accordance with the Passenger Facility Charge Audit Guide for Public Agencies, Fiscal Year ended September 30, 2025.
D. Broward County, Florida, Transportation Department, Report of Independent Certified Public Accountants on Applying Agreed-Upon Procedures for Federal Funding Allocation Data (IAS-FFA), Fiscal Year ended September 30, 2025.
E. Broward County, Florida Single Audit Report on Federal Awards and State Financial Assistance, Fiscal Year ended September 30, 2025.
F. Tax Collector of Broward County, Financial Statements for the period January 7, 2025 through September 30, 2025.
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Why Action is Necessary
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 Sections 11.45 and 218.39, Florida Statutes.
Compliance with 14 Code of Federal Regulations, Part 158 (Passenger Facility Charge Program); and 49 Code of Federal Regulations, Part 630, Federal Register, January 15, 1993, as presented in the 2025 Reporting Manual (Independent Accountants’ Report on Applying Agreed-Upon Procedures).
In accordance with Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, applicable provisions of Florida Statutes, and Chapter 10.550, Rules of the Auditor General, an annual Single Audit is required to be performed if the total amount expended for grants totals $750,000 or more.
What Action Accomplishes
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.
Compliance with Section 3.4(b) of the Broward County Administrative Code; 14 Code of Federal Regulations, Part 158; and 49 Code of Federal Regulations, Part 630, Federal Register, January 15, 1993, as presented in the 2025 Reporting Manual.
Compliance with Federal and State regulations.
Goal Related Icon(s)
N/A County Commission
N/A Go Green
N/A MAP Broward
Previous Action Taken
None.
Summary Explanation/Background
THE FINANCE AND ADMINISTRATIVE SERVICES DEPARTMENT AND THE ACCOUNTING DIVISION RECOMMEND APPROVAL OF THE ABOVE MOTIONS.
The audits of the North Regional Transmission, Treatment, and Disposal System (Exhibit 1) and the Regional Raw Water System (Exhibit 2) were 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 of America. The audits were prepared for the purpose of complying with Large User Agreements.
The audit of the Aviation Department Passenger Facility Charge Program (Exhibit 3) was performed in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America and in accordance with the Passenger Facility Charge Audit Guide for Public Agencies, issued by the Federal Aviation Administration.
The Independent Accountants Report on Applying Agreed-Upon Procedures for the Broward County Transportation Department (Exhibit 4) reports on procedures applied to the data reported to the Federal Transit Administration (FTA) in the Federal Funding Allocation Statistics form (FFA-10 form) of the Broward County Transportation Department Annual National Transit Database (NTD) 2025 Report.
The annual Single Audit is required by Federal and State regulations. The current Single Audit Report (Exhibit 5) covers the Federal Awards and State Financial Assistance of Broward County for the Fiscal Year ended September 30, 2025. The report identified two significant but non-material deficiencies in internal control over the preparation of the Schedule of Expenditures of Federal Awards and State Financial Assistance and eligibility determinations for a grant award.
Tax Collector of Broward County’s Financial Statements (Exhibit 6) were audited in accordance with auditing standards generally accepted in the United State of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.
Source of Additional Information
William O’Reilly, Director, Accounting Division, (954) 357-7212
Priscilla Diaz, Enterprise Director of Finance, Aviation Department, (954) 359-6120
Ron Thomas, Enterprise Director of Finance, Water and Wastewater Services Division, (954) 831- 0710
Coree Cuff Lonergan, Director, Transportation Department, (954) 357-8361
Fiscal Impact
Fiscal Impact/Cost Summary
There is no fiscal impact.