Title
Review of Combined Communication Center Expenses (B)
Explanation
In accordance with our Annual Audit Plan, the City Auditor's Office completed a Review of Combined Communications Center (CCC) Expenses. The primary objective of this audit was to provide the City Commission with reasonable assurance the City's share of expenditures is calculated in accordance with the terms of the ongoing CCC interlocal agreement between the City of Gainesville, Alachua County and the Alachua County Sheriff. Our procedures included reviewing the interlocal agreement for the CCC, reviewing relevant documents and data, interviewing General Government, Alachua County and Alachua County Sheriff staff members knowledgeable of or responsible for administering the interlocal agreement and drawing conclusions from the information reviewed.
The attached report provides a detailed background regarding the administration of the interlocal agreement for the CCC, an analysis of historical CCC expenses, a summary of our review process and our overall audit conclusions. Based on the results of our review, we believe that the City's share of expenditures for Fiscal Year 2011 was calculated in accordance with the terms of the ongoing CCC interlocal agreement. We have provided two issues for the City, County and the Sheriff to consider for the next interlocal agreement, which we believe will help to provide greater transparency in the annual budget process and clarify the City of Gainesville's ability to access CCC financial and operational records.
Recommendation
The Audit, Finance and Legislative Committee recommends that the City Commission accept the City Auditor's report and the written response to the report from Sheriff Sadie Darnell.