Collier's Brock certifies audit, with one condition

Collier Clerk of Courts Dwight Brock has sent a letter to Collier County’s official auditor, certifying that the county’s fiscal 2006 audit is accurate.

For the past few months, Brock has refused to do that because he claims he hasn’t gotten access to all the county’s financial information.

The Clerk of Courts usually certifies a basic financial statement at the end of every fiscal year that says his accounting represents the true and comprehensive financial status of the county.

Brock’s letter to the auditor, KPMG LLP, says that he can certify that everything he’s seen from the county is accurate, but he can’t be held responsible for any money that he hasn’t seen.

Brock is looking into bank accounts he believes the county has kept from him. Until he has looked at all the money in those accounts, he can’t be sure how much money the county has, Brock argues.

The county contends those accounts belong to nonprofit groups not affiliated with Collier County government.

The letter doesn’t settle several lawsuits between Brock and the county. But it does protect the county’s ability to borrow money and sell bonds.

“We have been working to get KPMG a letter for a long time now,” Brock said Thursday.

Assistant County Attorney Jacqueline Hubbard said the county is glad Brock sent a letter to KPMG.

The county never really understood why Brock refused to send a letter, Hubbard said.

Collier commissioners had planned to work around Brock if he didn’t sign the letter. They had authorized staff to hire an outside auditing firm to review Brock’s complaints and reasons for not certifying the financial statements.

If the outside auditor had determined that the county’s financial statements are thorough and complete, it would be the same as Brock certifying the accounts, county officials said.