Broward County Commission Regular Meeting
Director's Name: Andrew J. Meyers
Department: County Attorney
Information
Requested Action
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MOTION TO ADOPT Resolution No. 2021-517 Amending the Broward County Administrative Code, the title of which is as follows:
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF BROWARD COUNTY, FLORIDA, PERTAINING TO BROWARD COUNTY’S INDEPENDENT ANNUAL FINANCIAL AUDIT; AMENDING SECTION 18.61 OF THE BROWARD COUNTY ADMINISTRATIVE CODE (“ADMINISTRATIVE CODE”); AMENDING THE REQUIREMENT THAT THE EXTERNAL AUDITOR CHANGE AFTER FIVE YEARS; AND PROVIDING FOR SEVERABILITY, INCLUSION IN THE ADMINISTRATIVE CODE, AND AN EFFECTIVE DATE.
(Sponsored by Commissioner Lamar P. Fisher, and Cosponsored by Commissioners Mark D. Bogen and Dr. Barbara Sharief)
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Why Action is Necessary
A Resolution directing the County Administrator to publish notice of public hearing to consider adoption of the Resolution Amending the Broward County Administrative Code was adopted by the Board of County Commissioners at its meeting of October 19, 2021.
What Action Accomplishes
Sets a public hearing for the Board to consider adopting a Resolution amending Section 18.61 of the Broward County Administrative Code.
Is this Action Goal Related
No
Previous Action Taken
Summary Explanation/Background
On October 5, 2021 (Agenda Item No. 56), the Board of County Commissioners (“Board”) directed the Office of the County Attorney to prepare a Resolution Amending Section 18.61 of the Broward County Administrative Code (“Administrative Code”) to eliminate the mandatory change of the independent auditor after five (5) years.
The proposed amendment would eliminate the mandatory change of the independent auditor after five (5) years but (a) give a preference to nonincumbent auditors in the event of a tie during the evaluation process if the incumbent auditor has been retained for ten (10) or more years and (b) require the change of partners and managers assigned to prepare the County’s audit if the County reengages an incumbent auditor.
Source of Additional Information
Annika E. Ashton, Deputy County Attorney, 954-357-7600
Fiscal Impact
Fiscal Impact/Cost Summary
None.