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AUDIT by Jim Moyer, Ed.D., M.B.A., C.P.A., C.I.A.
My Intent slides intentionally have almost entirely quotes! powerpointthese –Note auditunderstanding of an expand your –Hoping to do mandated auditdecisions on another audit other than
the state influence any –Not trying to do
Audit view…”surveyscrutinizescanreviewoverseeoverlookinspectexamineconcheck (out)Verbviewsurveyscrutinyscanreviewsee-lookInspectionover-goingexaminationcheckupcheckNoun“…Synonyms webster.com/dictiona
ry/audit-. Retrieved February 13, 2023, from https://www.merriamWebster.com dictionary-MerriamWebster. (n.d.). Audit. In-Merriam synonyms noun/verb
Audit Jan. 2023…”, 8 The AtlanticJohn Hendrickson,—their own relationship with disability.auditVerb, 2 Feb. 2023…The New RepublicMarisa Agha,—of the 2020 presidential race.audit….election,
2 Feb. 2023Washington Post,PaúlMaría Luisa —found the food department….auditThe, 3 Feb. 2023The Indianapolis StarJohn Tuohy,—of Grand Park,….audit….an, 6 Feb. 2023WSJAlison Sider,—audit….United
caught that in anNoun“…Recent Examples on the Web webster.com/dictionary/audit-. Retrieved February 13, 2023, from https://www.merriamWebster.com dictionary-MerriamWebster. (n.d.).
Audit. In-Merriam usage examples on the web
International auditing definition/types.cause for concern and further investigation to rectify this inefficiencyoften need to be corrected and reissued, the Commission could have timeframes
for issuing reports and documents. However, the documents required Hypothetical Exampleemphasis added)….” (PROCEDUREor STANDARDis…organization performance versus…verify…compliance to
a improvement audits,…and compliance auditsA key difference between criteria \[a set of policies, procedures or requirements\] are fulfilled.’….evaluating it objectively to determine
the extent to which the audit of fact or other information which are relevant and verifiable\] and documented process for obtaining audit evidence \[records, statements defines an audit
as a ‘systematic, independent and ISO 19011:2018“…•resources/auditing-https://asq.org/quality
Generally Accepted Accounting Principles (GAAP) STANDARDS entities-govermental-standards-https://guides.ll.georgetown.edu/accounting/accounting standards are GAAP for federal governmental
entities only….” FASAB standards are GAAP for state and local governmental entities “…Governmental Accounting Standards Board ("GASB")…GASB Government in the United States https://www.fasb.org/facts
/Accepted Accounting Principles (GAAP)….” profit organizations that follow Generally -for-standards for public and private companies and notthe Financial Accounting Standards Board (FASB)…establishes
financial accounting and reporting “…profit sectors-for-United States businesses and not ic/iasb-ifrs-https://www.iasplus.com/en/resources/ifrsf/iasb(IFRSs)….” International Financial
Reporting Standardsdevelops and approvessector body that -“…The International Accounting Standards Board (IASB) is an independent, private International
Generally Accepted Auditing Standards (GAAS)368g-21-https://www.gao.gov/products/gao audits and produce their reports….” government programs use these standards to perform their organization
quality control. Auditors of federal, state, and local reports, professional qualifications for auditors, and audit and audit organizations, outlining the requirements for audit “…The
Yellow Book provides standards and guidance for auditors United States government auditing https://www.investopedia.com/terms/g/gaas.asp financial activities, GAAS involves the auditing
of that accounting….” While GAAP applies to accounting for created GAAS….American of theAuditing Standards Board (ASB)conducting audits of companies' financial records….The“…Generally
accepted auditing standards (GAAS) are a set of systematic guidelines used by auditors when United States business auditing
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is statutorily required by Our work is done at the request of congressional save taxpayers billions of dollars.information that can be used to improve government and partisan -based,
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ORANGE COUNTY MAYOR
Jerry L. Demings
P.O. BOX 1393, 201 SOUTH ROSALIND AVENUE, ORLANDO) FL 32802-1393
PHONE: 407-836-7370 • FAX: 407-836-7360 • EMAIL: MAYOR@OCFL.NET
February 16, 2023
Mayor Rusty Johnson, City of Ocoee Mayor
City Commission of the City of Ocoee
City of Ocoee
150 North Lakeshore Drive
Ocoee, Florida 34761
Re: Traffic Signal at the McCormick Road/Apopka-Vineland Road Intersection
Dear Mayor Johnson and City Commission:
Thank you for your interest in the McCormick Road/Apopka Vineland Road intersection and
the installation of a traffic signal at that location. In response to your letter dated February 9,
2023, on this subject, I can inform you that our Traffic Engineering Division has conducted a
traffic analysis and determined that the signal for the subject intersection is warranted. We
have developed a preliminary concept drawing and an engineer's estimate for the project,
which will include the installation of a mast arm signal, along with a northbound left turn lane
and resurfacing of the entire intersection. According to current market prices, the estimated
cost for design and construction is approximately $3,000,000.
As you may be aware, the Board of County Commissioners adopted, on August 9, 2022, a
Vision Zero resolution to reduce fatalities and severe injuries aggressively and proactively in
our transportation network. To that end, our staff is implementing an FDOT intersection
control evaluation (ICE) to consider an alternative roundabout intersection to the conventional
i
sgnalized intersection.
As the preliminary roundabout analysis/design nears completion, we would like to initiate
coordination with City of Ocoee staff to discuss our findings, comparing both traffic controls
regarding operations, benefit -to -cost ratio, target speeds, aesthetic features, and estimated
time for implementation. Subsequently, we would also investigate options to enter into an
interlocal agreement to share the costs and expedite the completion of the project.
Regarding the signal at the Clarcona-Ocoee Road/Ingram Road intersection, our contractor
is addressing some utility conflicts in order to complete the installation of the signal
foundations and then progress with finishing the signal construction. We will keep you
informed of the progress and critical milestones.
0
February 16, 2023
Mayor Rusty Johnson
Re: Traffic Signal at the McCormick Road/Apopka=Vineland Road Intersection
Page 2
As soon as we finalize our preliminary analysis for both traffic controls, we will reach out to
the City of Ocoee. to begin discussions regarding preferred traffic control options for both
agencies.
Jerry L. `Demings
Orange County Mayor
JCK/grd
cc: Commissioner Nicole Wilson
Commissioner Christine Moore
Commissioner Mayra Uribe
Commissioner Maribel Gomez Cordero
Commissioner Emily Bonilla
Commissioner Mike Scott
Byron Brooks, County Administrator
Joseph C. Kunkel, P.E., Director, Public Works
Brett W. Blackadar, P.E., Deputy Director, Public Works