Fiscal Year 2019 j
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MONROE COUNTY, FLORIDA
REPORT ON SCHEDULE OF PASSENGER
FACILITY CHARGES AND REPORTS ON
COMPLIANCE AND INTERNAL CONTROL
As of and for the Year Ended September 30, 2019
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MONROE COUNTY, FLORIDA
TABLE OF CONTENTS
Report of Independent Auditor on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards .................................................................1-2
Report of Independent Auditor on Compliance with Requirements Applicable to the
Passenger Facility Charge Program and on Internal Control over Compliance in
Accordance with the Passenger Facility Charge Program Audit Guide .......................................................3-4
Schedule of Findings and Questioned Costs Passenger Facility Charges .....................................................5-6
Schedule of Passenger Facility Charges ............................................................................................................7
Summary Schedule of Prior Year Findings .........................................................................................................8
Cherry Bekaert"'
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Report of Independent Auditor on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed In Accordance with Government Auditing Standards
Honorable Mayor and Board
of County Commissioners
Monroe County, Florida
We have audited, in accordance with the 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, the financial statements of the governmental activities, the business-
type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund
information of Monroe County, Florida (the "County"), as of and for the year ended September 30, 2019, and the
related notes to the financial statements, which collectively comprise the County's basic financial statements,
and have issued our report thereon dated March 20, 2020 for the purpose of compliance with Section 281.39(2),
Florida Statutes, and Chapter 10.550, Rules of the Auditor General-Local Government Entity Audits.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the County's internal control
over financial reporting ("internal control") to determine the audit procedures that are appropriate in the
circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of
expressing an opinion on the effectiveness of the County's internal control over financial reporting. Accordingly,
we do not express an opinion on the effectiveness of the County's internal control over financial reporting.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct
misstatements, on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the County's financial
statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a
deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet
important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiency. Given these limitations during our audit we did not identify any deficiencies in internal
control that we consider to be material weaknesses. However, material weaknesses may exist that have not
been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County's financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and
grant agreements, noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those provisions was not an
objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no
instances of noncompliance or other matters that are required to be reported under Government Auditing
Standards.
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Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and
the result of that testing, and not to provide an opinion on the effectiveness of the County's internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the County's internal control and compliance. Accordingly, this communication is not
suitable for any other purpose.
Orlando, Florida
March 20, 2020
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Cherry Bekaert"'
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Report of Independent Auditor on Compliance with Requirements Applicable to the
Passenger Facility Charge Program and on Internal Control over Compliance in
Accordance with the Passenger Facility Charge Program Audit Guide
Honorable Mayor and Board
of County Commissioners
Monroe County, Florida
Report on Compliance for the Passenger Facility Charge Program
We have audited Monroe County, Florida (the "County") compliance with the types of compliance requirements
described in the Passenger Facility Charge Audit Guide for Public Agencies, issued by the Federal Aviation
Administration (the "Guide"), for its passenger facility charge program (the "Program") for the year ended
September 30, 2019.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants
applicable to the federal program.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for the Program based on our audit of the types of
compliance requirements referred to above. We conducted our audit of compliance 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; and the
Guide. Those standards and the Guide require that we plan and perform the audit to obtain reasonable
assurance about whether noncompliance with the types of compliance requirements referred to above that
could have a direct and material effect on the Program occurred. An audit includes examining, on a test basis,
evidence about the County's compliance with those requirements and performing such other procedures as we
considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for the Program. However,
our audit does not provide a legal determination of the County's compliance.
Opinion on the Passenger Facility Charge Program
In our opinion, the County complied, in all material respects, with the types of compliance requirements referred
to above that could have a direct and material effect on the Program for the year ended September 30, 2019.
Report on Internal Control over Compliance
Management of the County is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our audit of
compliance, we considered the County's internal control over compliance with the types of requirements that
could have a direct and material effect on the Program to determine the auditing procedures that are appropriate
in the circumstances for the purpose of expressing an opinion on compliance and to test and report on internal
control over compliance in accordance with the Guide, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the County's internal control over compliance.
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A deficiency in internal control over compliance exists when the design or operation of a control over compliance
does not allow management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct, noncompliance with a type of compliance requirement of the Program on a timely
basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in
internal control over compliance, such that there is a reasonable possibility that material noncompliance with a
type of compliance requirement of the Program will not be prevented, or detected and corrected, on a timely
basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of
deficiencies, in internal control over compliance with a type of compliance requirement of the Program that is
less severe than a material weakness in internal control over compliance, yet important enough to merit
attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over compliance
that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant
deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over
compliance that we consider to be material weaknesses. However, material weaknesses may exist that have
not been identified.
Schedule of Passenger Facility Charges
We have audited the financial statements of the governmental activities, the business-type activities, the
discretely presented component unit, each major fund, and the aggregate remaining fund information of the
County, as of and for the year ended September 30, 2019, and the related notes to the financial statements,
which collectively comprise the County's basic financial statements. We issued our report thereon dated
March 20, 2020, which contained unmodified opinions on those financial statements. Our audit was performed
for the purpose of forming opinions on the financial statements that collectively comprise the County's basic
financial statements. The accompanying schedule of passenger facility charges is presented for purposes of
additional analysis as required by the Guide and is not a required part of the basic financial statements. Such
information is the responsibility of management and was derived from and relates directly to the underlying
accounting and other records used to prepare the basic financial statements.
The information has been subjected to the auditing procedures applied in the audit of the financial statements
and certain additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the basic financial statements or to the basic financial
statements themselves, and other additional procedures in accordance with auditing standards generally
accepted in the United States of America. In our opinion, the schedule of passenger facility charges is fairly
stated, in all material respects, in relation to the basic financial statements as a whole.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of
internal control over compliance and the results of that testing based on the requirements of the Guide.
Accordingly, this report is not suitable for any other purpose.
Orlando, Florida
March 20, 2020
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MONROE COUNTY, FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
PASSENGER FACILITY CHARGES
YEAR ENDED SEPTEMBER 30, 2019
Part I. Summary of Auditor's Results
Financial Statements
Type of auditor's report issued: Unmodified
Internal control over financial reporting:
• Material weakness(es) identified? _yes X no
• Significant deficiency(ies) identified that is
not considered to be material weakness _yes X none reported
Noncompliance material to financial statements noted _yes X no
Passenger Facility Charges
Internal control over passenger facility charges:
■ Material weakness(es) identified? _yes X no
■ Significant deficiency(ies) identified that is
not considered to be material weakness _yes X none reported
Noncompliance material to passenger facility charges _yes X no
Does noncompliance warrant qualifying audit opinion
for the major program? _yes X no
Nonmaterial noncompliance _yes X no
Type of auditor's report issued on compliance for
passenger facility charges: Unmodified
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MONROE COUNTY, FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
PASSENGER FACILITY CHARGES
YEAR ENDED SEPTEMBER 30, 2019
Part II. Financial Statement Findings
None reported
Part III. Passenger Facility Charges Findings
None reported
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MONROE COUNTY, FLORIDA
SCHEDULE OF PASSENGER FACILITY CHARGES
KEY WEST INTERNATIONAL AIRPORT
YEAR ENDED SEPTEMBER 30, 2019
Passenger facility charge receipts available for approved projects,
beginning of year $ 6,645,043
Amounts collected and includable on quarterly reports 1,859,426
Investment income 190,171
Total passenger facility charge receipts available 8,694,640
Disbursement made 663,028
Passenger facility charge receipts available for approved projects,
end of year $ 8,031,612
Note 1—Basis of presentation
The accompanying schedule was prepared for the purpose of complying with the Rules and Regulations of the
Federal Aviation Administration relative to the Passenger Facility Charge Program and is not intended to be a
complete presentation of the County's airport revenues, receipts, expenditures, or expenses.
The accompanying schedule was prepared on the modified cash basis of accounting. Passenger Facility
Charge revenue is recorded when received rather than when earned and expenses are recorded when paid
rather than when the obligation is incurred. Investments and investment income are recorded on the modified
accrual basis and investments are valued at amortized cost.
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MONROE COUNTY, FLORIDA
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS
YEAR ENDED SEPTEMBER 30, 2019
Part II. Financial Statement Findings
No prior year findings reported.
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