12/14/2010 AuditAUDIT REPORT OF THE
MONROE COUNTY CONTRACT WITH
HUMANE ANIMAL CARE
COALITION, INC.
December 14, 2010
GOUNTY
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COUNZY
Prepared by:
Internal Audit Department
Clerk of the Circuit Court
Danny L. Kolhage, Clerk
Monroe County, Florida
AUDIT REPORT OF THE MONROE COUNTY CONTRACT
WITH HUMANE ANIMAL CARE COALITION, INC.
TABLE OF CONTENTS
Page
I. OBJECTIVES AND SCOPE
II. METHODOLOGY 1-2
III. BACKGROUND INFORMATION 2-4
IV. AUDIT FINDINGS
1. HACC did not retain and/or produce all records for Internal Audit in
violation of XIX - Inspection of Books and Facilities/Audit/Accounting 5-8
and XX — Public Records of the Contract.
2. HACC's marketable securities balance includes savings from County funds. 9-10
3. 2009 Mazda Tribute purchased by HACC for $20,000. 11-13
4. Invoices and receipts paid do not reflect business purpose. 14
5. Related party transactions. 15-16
6. Home telephone bills for HACC's Director totaling $779.52 were paid from the 17-18
Operating Account.
7. Expenses for four vehicles paid by Monroe County. 19
8. HACC paid for feline leukemia testing from the Operating Account. 20-21
V. EXHIBITS
A. County Administrator's audit request letter.
B. Contract Between the Board of County Commissioners of Monroe County, Florida
and Humane Animal Care Coalition, Inc. dated April 18, 2007.
C. Renewal Agreement between Board of County Commissioners and Humane
Animal Care Coalition, Inc. dated May 19, 2010.
D. Twelfth Annual Report on the Operations of the Upper Keys Animal Shelter.
E. Audit Document Request.
F. Personal Telephone Bills and General Ledgers.
G. Final Request Letters.
H. HACC 2010 Audited Financial Statements.
I. HACC 2009 Audited Financial Statements.
J. Request for Opinion HACC Van.
K. County Attorney Opinion Van Purchase.
L. Miscellaneous Bills.
M. Website with telephone numbers listed.
N. County Administrator response.
O. HACC response.
AUDIT REPORT OF THE
MONROE COUNTY CONTRACT WITH
HUMANE ANIMAL CARE COALITION, INC.
I. OBJECTIVES AND SCOPE
At the request of the Monroe County Administrator, the Monroe County Clerk of the Circuit
Court has directed the Internal Audit Department to initiate an audit of the Monroe County
Animal Shelters. See Exhibit A — County Administrator's audit request letter. This report
focuses on the contract with Humane Animal Care Coalition, Inc., (HACC). Monroe County
entered into an agreement with HACC effective April 1, 1998 to provide complete animal
control and enforcement services from mile marker 70 through mile marker 112, including
Ocean Reef and the Village of Islamorada. This contract has been renewed numerous times
since 1998. See Exhibits B & C — Contract and Renewal Agreement.
The objectives of the audit were to determine compliance with state and local laws, the shelter's
adherence to contract provisions, appropriateness of revenue and expenditures, cost analysis,
fund raising and the propriety of management review.
II. METHODOLOGY
A. We interviewed the following personnel to obtain information about HACC's processes, policies
and procedures, and expenditures.
1. Thomas F. Garrettson, President, Humane Animal Care Coalition, Inc.
2. Marsha Garrettson, Manager, Humane Animal Care Coalition, Inc.
3. Carol Gaskill, Humane Animal Care Coalition, Inc.
4. Mike Colman, Humane Animal Care Coalition, Inc.
5. Ilia Ruffin, Humane Animal Care Coalition, Inc.
6. Roman Gastesi, Monroe County Administrator
7. Suzanne Hutton, Monroe County Attorney
8. Christine Limbert, Monroe County Assistant Attorney
9. Dent Pierce, Division Director of Monroe County Public Works
10.Beth Leto, Assistant Division Director of Monroe County Public Works
11.The Clerk's Finance Department personnel
B. Internal Audit Department examined the following documents:
1. Florida Statutes related to Animal Control and Fundraising.
2. Monroe County Resolution 599-2006, 240-2006, and 386-2006.
3. Monroe County local ordinances, resolutions, policies and procedures.
4. Humane Animal Care Coalition, Inc. general ledgers.
5. HACC invoices and related expenditures.
6. Monroe County checks for HACC's monthly payments.
7. Donation and Fee Receipts.
1
8. Contract between the Monroe County Board of County Commissioners (County) and
Humane Animal Care Coalition, Inc. (Contractor) dated April 18, 2007.
C. The Internal Audit Department reviewed the contract and amendments to ensure that the terms
and conditions were being complied with as documented within the Agreement.
III. BACKGROUND INFORMATION
Animal Control
The County has certain responsibilities, under State and County laws, to provide animal control
services and enforcement of laws related to animals. Monroe County contracts with HACC, to
provide animal control, adoption services and investigate animal cruelty. The contractor provides all
staffing, equipment, and supplies necessary to operate the Key Largo Animal Shelter located at
105951 U.S. Highway 1, Key Largo, Florida.
Animal Shelter Monthly Reports Summary
Tanuary — Tune 2010
HACC
SUFA
SPCA
Dos
Cats
Dos
Cats
Dos
Cats
Animals Brought In:
88
254
64
76
193
278
Animals Picked Up:
37
15
54
8
100
75
Animals Adopted:
49
50
67
52
57
120
Animals Redeemed:
40
18
38
1
149
24
Animals Euthanized:
32
196
9
46
20
97
Average # Animals on
Hand:
14.7
26.5
15.8
42.2
33.7
75.8
Service Calls—[--443
165
402
Bite Re orts:
22
20
40
Cruelty Cases:
0
28
5
• Based on the animal shelter's monthly reports, animals were euthanized because they were
feral, sick, injured, or dangerous.
The Florida Keys Society of the Prevention of Cruelty to Animals, Inc. provided service from mile
marker 0 to 16.7 (the Harris Channel Bridge), including the City of Key West. Effective September
1, 2010, FKSPCA amended its current contract with the Board of County Commissioner to include
both Big Pine Key and Marathon Animal Control Shelters. SUFA provided complete animal control
and enforcement services from mile marker 16.7 through mile marker 69 (up to min 70), including
the Cities of Marathon, Key Colony Beach and Layton. SUFA resigned as of August 31, 2010.
Humane Animal Care Coalition, Inc. provided service from mile marker 70 through mile marker
112 including Ocean Reef and the Village of Islamorada.
0
HACC Organization
The Humane Animal Care Coalition, Inc. is a not -for -profit organization incorporated in Key Largo
on May 7, 1997. The organization is classified as a Section 501 (C) (3) organization under the
Federal Internal Revenue Code. There are three Directors on the Board, two are Monroe County
residents and the third lives in the Bahamas according to their 990-EZ — Short Form Return of
Organization Exempt from Income Tax. Its stated purpose is to provide humane animal care
services for the animals in Monroe County and free spay and neutering to prevent animal
overpopulation.
HACC Fees and County Payments
HACC charges only the fees approved by the Monroe County Board of County Commissioners per
Resolution No. 599-2006. All fees collected are deposited into the Monroe County bank account as
required in Section III (C) — Fees of the Contract. Adoptions are $10 and licenses are $10 as per the
resolution.
In the 2nd Amendment to Agreement, effective May 1, 2010, the annual compensation was increased
by the 2.1% CPI for all urban consumers (CPI-U). The contractor's payments for its services under
this agreement are $270,321, or $22,526.75 per month. HACC's President stated "the Monroe
County contract for the last 12 years has been sufficient to operate the animal shelter."
County Payments and Shelter Fees
lanuary — Tune 2010
HACC
SUFA
SPCA
Total
2010 County Payments:
excluded Rabies vaccine
$133,307.18
$131,738.28
$193,753.80
$458,799.26
Fees Submitted to the
Countyfrom the Shelter:
5,907.00
5,206.00
12,816.85
23,929.85
There is an operational account for the shelter expenditures and another checking account for their
free spay and neuter clinics. Excess funds are transferred from both accounts into HACC's
marketable securities.
HACC Salaries and Benefits
The Director's salary is $45,500 and the President receives an office allowance of $7,200 or $600 per
month.
HACC has a simplified employee pension plan (SEP). Contributions to the plan are based upon
15% of the total earnings of eligible employees. According to the audited financial statements for
the fiscal year ended March 31, 2010, the retirement contributions total $11,827.
HACC Services
HACC follows Humane Society of the United States policies for cleaning.
3
The contract requires an animal to be spayed or neutered prior to releasing the animal or
transferring ownership to its adopter. The animal to be adopted is delivered to the veterinarian. The
adopter picks up the animal at the veterinarians and pays the spay or neuter bill.
Monroe County is not responsible for spay and neuter expenditures for shelter animals according to
Florida Statute 823.15 which states "All costs of sterilization pursuant to this section shall be paid by
the prospective adopter unless otherwise provided for by ordinance of the local governing body..."
Monroe County has no such ordinance, therefore the County is not responsible for any of the spay
and neuter expenses.
Free public spay and neuter clinics are held at the Key Largo shelter to prevent animal
overpopulation. Public spay and neuter clinics are paid for by private donations or grants. The
animals also get free rabies shots. Monroe County provided HACC with $759.80 in 2005, $298.00
in 2007, and $789.40 in 2009. The contractor submits receipts and Monroe County reimburses up
to $800 annually. A receipt is provided for every donation. According to HACC's twelfth annual
report on the Upper Keys Animal Shelter "When we first committed to this project, we had a single
goal; reduce the number of unwanted animals coming into the shelter by focusing on the front end
of the problem birth. We began offering free spays and neuters to the citizens in our service area
beginning May 1998. As demands for our free services increased, we opened our own clinic at the
shelter on July 27, 2000 at no cost to the taxpayers. This 100% privately funded clinic has now
spayed 5,540 family owned animals in the community. As a direct result of this free program, we
have seen a 50% reduction in the total number of animals coming into the shelter from the all time
high of 1,642." See Exhibit D — Twelfth Annual Report on the Operations of the Upper Keys
Animal Shelter.
HA CC does not provide microchips for the adoptive animal. If a potential adoptor requests the
service the individual is referred to local veterinarians.
M
IV. AUDIT FINDINGS
1. HACC did not retain and/or produce all records for Internal Audit in violation of XIX -
Inspection of Books and Facilities/Audit/Accounting and XX — Public Records of the
Contract.
Finding•
During the initial audit visit Internal Audit requested documentation and received the requested
information to review. See Exhibit E — Audit Document Request. After the review there were
invoices missing and Internal Audit requested additional information by telephone, email and letter.
Internal audit offered to return to the shelter and look through the records for the requested items.
The records are kept at the Director's office at home. HACC did not produce the requested
documents or allow Internal Audit to view the requested documentation in violation of XIX -
Inspection of Books and Facilities/Audit/Accounting and XX — Public Records of the Contract.
Documentation of expenses in sufficient detail to establish the authorized public purposes of the
organization should be present for payment of funds. According to Florida Auditor General Reports
"The Attorney General has indicated on numerous occasions that documentation of expenses must
be in sufficient detail to demonstrate to the post -auditor and the public the authorized public
purpose served by such expense."
HACC does not always retain a complete copy of the invoice paid. This does not allow internal
audit to ensure that the purchase is for a valid public purpose. For example, on the phone bills we
do not have complete bills to enable us to determine the services provided at each location. See
Exhibit F — Personal Telephone Bills and General Ledgers.
Under Section XIX — Inspection of Books and Facilities/Audit/Accounting "The Contractor shall
maintain the financial records in accordance with generally accepted accounting principles, and allow
the County to inspect its books and records and the shelter facilities at any reasonable time." It
further states "Contractor shall retain all records pertaining to this agreement for a period of three
years after term expires". Documentation retained should be complete. See Exhibit B — Contract.
The IRS Return of Organization Exempt from Income Tax — (Form 990) which provides
information to the public does not list total assets and liabilities correctly each year. The excess
funds are listed for the year not the total assets and liabilities as required.
The Contractor is also in violation of Section XX —Public Records which states "The Contractor
shall comply with the Public Records laws of the State of Florida, subject to any provisions
providing exemption from disclosure. See Exhibit G — Final Request Letters.
Recommendation(-':
1. We recommend that contracts for shelter services be revised to require pre -audit of contractor
expenditures on a reimbursable basis similar to contracts with other agencies and private non-
profits that provide public services.
5
HACC Response(s):
"HACC did not ... produce all records..." This is not true, we are very proud of the accuracy and
the level of detail of all of our records. They are complete in every way and account for every penny
of both county contract funds and private donations and the expenses for both. We gave you the
exact records that our private auditor received, and they have never had any problems with the
accuracy and detail of all transactions. After the all -day meeting I attended with you and your staff, I
was left with the understanding you had all the data you requested. This was witnessed by you, your
staff member, and our director. I further stated 100% of the last year's budget data is with our
auditor and we would be glad to stop that audit and provide you with 100% of that data. You told
me that would not be necessary. You further said that the detailed accounting ledger that I provided
which included 100% accounting of all the years' income and expenses for both contract funds and
all donations will be all that you required.
Auditor's Response:
Internal Audit gathered three years of the general ledger and other documentation on the first visit
to the shelter. We did not want to interfere or stop their external audit and preferred to wait for the
2010 information. After receipt of the March 31, 2010 external audit and reviewing the initial
information received back at our office we had additional specific questions for HACC. HACC
indicated to us orally that the data would not be provided. See Exhibit G — Final Request Letters.
HACC Response(s):
Also you now have a completed independent audit for the last year of shelter operations. I believe
further investigation by someone who is not trying to destroy our reputation will find Monroe
County has more accurate and complete accounting data on HACC than most of its hundreds of
other contractors. An independent expert on Animal Shelter Operations, might ask County
Officials, tell me again why some officials of Monroe County Government want to punish these
people or run them off for doing such a good job of operating the animal shelter for your
government at such a low cost?
Further I believe an independent contract expert will find all the data I provided to the Monroe
County audit team meets the requirements of the HACC contract. The independent contract expert
may also find the evidence of 12 years of audits that are also in Monroe County files is both
complete and accurate.
Auditor's Response:
Other agencies and non-profit organizations of Monroe County require pre -audit of contractor
expenditures on a reimbursable basis.
According to the Institute of Internal Auditors, internal auditors and external auditors have major
differences in regard to their scope of work and objectives. External auditor's primary mission is to
provide an independent opinion on the organizations financial statements, annually. Their approach
is historical in nature. The internal auditor's scope of work is comprehensive. Internal audit serves
the organization by helping it accomplish its objectives, and improving operations, risk management,
internal controls and governance processes. Internal auditors are concerned with all aspects of the
organization, both financial and non -financial and make recommendations for future events.
rel
HACC Response(s):
"after the review there were invoices missing...." This is not true, there is no missing data. I
provided over 10lbs. of requested data that was 100% complete, no data was missing. You know
this because you took possession of all this data I collected for you, you also know you found
nothing was missing, then after you completed your review of all the data you returned it back to me
with a statement you made to me when I asked the question "Do you have all the data you need?",
your answer was "yes" and then you returned the 10lbs. of data. Contract experts on this subject
would agree, I completely followed the requirements of the BOCC contract and provided 100% of
the requested data to the proper Government Officials. These experts would also agree: we have
followed the requirements of the Florida Attorney General that you discussed in this paragraph.
Auditor's Response:
The following items were not in the original documents given to or copied by the Internal Auditors
or we requested clarification:
January 2009 credit card statement
Invoices or receipts
12/18/07
$795.00
Webstores America Inc.
11 /29/07
$ 50.00
Tom Thumb
11 /29/07
$ 59.60
Walmart (FL City)
12/03/07
$228.22
Amer Vet Supply
12/03/07
$ 82.73
Cingular
12/03/07
$ 34.91
South Dade Landfill Miami
12/17/07
$ 24.00
Amer Vet Supply
A copy of any GEICO insurance bill or a certificate of insurance from 2010 that shows the type
of coverage, vehicles covered, and detail.
HACC has/uses four vehicles, a 2009 Mazda Tribute, 2001 Dodge Ram, 2007 Ford 150 Van, and
a Chevy Astro Van. Is HACC paying for the maintenance, fuel and insurance for these four
vehicles?
A copy of the check paying for the 2009 Mazda Tribute. Please clarify on how the van was
purchased with the gains from the sale of securities: according to the audited financial statements
the realized gain on sale of the securities for fiscal year 2010 was $675 and a $2,260 loss in 2009.
Are all of the vehicles titled and registered in HACC's name?
Supporting documentation for the cost of feline leukemia testing and treatments for years ending
March 31, 2008, 2009 and 2010.
A copy of the telephone billing detail for the 02/01/10 credit card charge for $490.45 and the
03/08/10 credit card charge for $380.87.
7
Supporting documentation and explanation for the payment of the personal telephone bills for
years 2010, 2009 and 2008.
HACC Response(s):
"November 2007 and January 2008 receipts for the audit period were inadvertently thrown away
I have these November 2007 receipts and January 2008 receipts in my files. I also have three
years of receipts in my files that are collected and stored, labeled for each month as the contract with
the BOCC requires.
Auditor's Response:
Internal Audit removed the statement about inadvertently throwing away the documents. However,
we were refused access to these receipts.
HACC Response(s):
"The IRS Return of Organization ....990. Mr. Administrator, did you want your audit team to
become the voice of the IRS when you tasked for this audit. The IRS has approved all our 990's.
Auditor's Response:
Pursuant to IRS regulations an exempt organization must make available for public inspection and
copying its 990 annual return. An organization files the return with the IRS; however IRS does not
approve these filings.
HACC Response(s):
"The Contractor is also in violation...." We do not agree, as stated before on other comments we
made concerning providing 100% of all documents you required in your letter and meeting at the
Animal Shelter. You told me you have all the documents you need, and returned the 10 lbs. of data
back to me. You can't just say three months later, after the fact, that you never got this data.
There are witnesses to this fact. When Government Audit Officials say that they have all the data
needed for this audit, then return the data back to me, I have no reason not to believe them.
The October letters you reference here and in Exhibit F appear to be an exercise of abuse of power
by asking again for the same information that you already analyzed and return to the contractor
months earlier.
Auditor's Response:
As we stated above, Internal Audit gathered three years of the general ledger and other
documentation on the first visit to the shelter. On the second visit to the shelter we requested
information but it was at the President's office at home and he made a list of the items we needed.
We did not want to interfere or stop their external audit and preferred to wait for the 2010
information. After receipt of the March 31, 2010 external audit and reviewing the initial information
received back at our office we had additional specific questions for HACC. The President indicated
to us orally that the data would not be provided. See Exhibit G — Final Request Letters.
County Administrator Response(s):
Agree with auditor's recommendation.
2. HACC's marketable securities balance includes savings from County funds.
Findin.W.
There is an operational checking account into which Monroe County monthly payments are
deposited. There is also a spay and neuter checking account into which donations and grants for the
free spay and neuter clinic are deposited. The expenses for the free spay and neuter clinics are paid
from the spay and neuter checking account. All other expenses are paid from the operating account.
Excess funds are transferred from both accounts into HACC's marketable securities. The fair value
of the investments as of the March 31, 2010 audited financial statements is $132,814 which is
invested as follows:
Unrealized
Costs Gain (Loss) Fair Value
Mutual Fund — Small $116,316 $16,498 $132,814
Cap Fund
During interviews, the President of HACC stated that the County funds were sufficient to operate
the shelter since one of the more senior employees left HACC. The new employee was hired at a
lower rate of pay and HACC was able to save some of the Monroe County operational funds after
this point. See Exhibit H — HACC 2010 Audited Financial Statements.
Donations & Grants Le_Rs Snay/Newer F.xnencPs
2010
2009
2008
2007
Total
Donations
21,853
18,738
19,126
15,104
74,821
Grants
0
0
0
5,000
5,000
Spay/Neuter
Expense
(19,605
22,016)
(16,550)
(13,644)
71 815
Total
2,248
3,278
2,576
6,460
8,006
Countv Pavments Less Shelter Fxnenses
2010
2009
2008
2007
Total
County
Contract
265,550
264,761
262,678
242,767
1,035,756
Animal
Control
(240,981)
(221,048)
(244,891)
(227,969)
(934,889)
Expense
General
Admin.
9 783
9 755
(10,723)
(9,779)
(40,040)
Expense
Total 1
14,786 1
33,958 1
7,064 1
5,019 1
60,827
01
Other Shelter Revenue
2010
2009
2008
2007
Total
Dividends
1,627
8,290
0
0
9,917
Interest
21
1,611
4,323
3,999
9,954
Securities
Gain/(Loss)
on sale
675
(2,260)
0
0
(1,585)
Total
2,323
7,641
4,323
3,999
18,286
r Ate . s estimate of the County funds saved is $2'/,000 but Internal Audit did not receive any
documentation to support this amount.
Over the last four years audited, the donations and grants were $8,006 greater than the total spay
and neuter expenses, and the County payments were $60,827 greater than the animal control and
general and administrative expenses. Monroe County is funding investment when the intent of the
contract is to fund operating expense.
Recommendation(-)--
1. We recommend that contracts for shelter services be revised to require pre -audit of contractor
expenditures on a reimbursable basis similar to contracts with other agencies and private non-
profits that provide public services.
HACC Resl2onse(s)•
"During interviews, with the President of HACC..." Most of this paragraph is not accurate and
needs to be deleted. When asked about funds we have saved over the years in our Operational
Account. (The Operational Account is the checking account that 100% of all the contract funds go
into and 100% all the expenses are paid from.) My complete answer was: for a ten year period we
had zero savings from our operational account. I explained to the County Auditors, the first time
any money was saved from this account was beginning in 2008, when a higher paid employee
suddenly left the job because of illness. We kept her job opened using lower paid new hires; this is
the only reason we could save money in this account. When we find her replacement, savings in the
account will no longer be possible. Why is this in the audit?
The data on this page is not accurate, the "Costs" or Basis is not even close to being correct, for the
Mutual Fund, and we have never fully invoiced for all the cost of the "Spay and Neuter Expenses"
you have listed here, same goes for shelter expenses.
Auditor's Response:
All of the financial information listed above is from the Humane Animal Care Coalition's Audited
Financial Statements. The marketable security balance of $132,814 is listed on page 2 of the audited
financial statement dated March 31, 2010 and the related note 3 — Marketable Security is on page 8.
Revenues and expenditures for the spay and neuter clinic and the animal shelter operations are on
page 4 of the audited financial statements. See Exhibit H — HACC 2010 Audited Financial
Statements.
County Administrator Response(sL
Agree with auditor's recommendation.
10
3.2009 Mazda Tribute purchased by HACC for $20,000.
FindinW
The contractor's audited financial statements show that a 2009 Mazda Tribute for HACC was
purchased for the fiscal year ended March 31, 2010 for $20,000. The contractor indicates that the
gain on sale of the securities was used to buy the new van. According to the audited financial
statements the realized gain on the sale of securities for fiscal year ending 2010 was $675 and for
2009 was a loss of $2,260. The values listed for the securities on the audited financial statements
balance sheet and number three of the accompanying notes for March 2010 and March 2009 are as
follows:
Unrealized
Costs Gain (Loss) Fair Value
Mutual Fund — Small Cap 116 316 16,498 132 814
Fund -2010 �—•--
Bond Fund $ 14,777 $ 126 $ 14,903
2009
Mutual Fund —
Small Cap Fund 107,252 (30,172) 77,080
2009
Total 2009 $122,029 $(30,046) $ 91,983
See Exhibit H — HACC 2010 Audited Financial Statements and Exhibit I — HACC 2009 Audited
Financial Statements.
Internal Audit viewed a $2,000 charge to Chase Card Services dated September 1, 2009 from the
operational account for the vehicle on the trial balance. Internal Audit requested a copy of the
check used to purchase the vehicle, however, it was not provided by HACC.
An opinion from the County Attorney's Office was requested to determine what if any interest does
Monroe County have in the van if the contractor ceases services due to the fact that part of the
funds used to buy the van were county savings and earnings on county savings. See Exhibit J —
Request for Opinion HACC Van.
The County Attorney's Office opines that "Without a full accounting of the donations and
allocation of all funding sources to all expenditures, it is my opinion that the County probably has at
least an equitable interest in the vehicle". It further states "Since the audits have brought to the
forefront the need to revise the animal control contracts to insure that we expend no more than
actual costs of the operations that the County provides with tax dollars. I would suggest that, in
revising contracts, determination of ownership or distribution at the end of the contract be spelled
out for this asset and every other capital asset that has been acquired by the contractors during their
control of County property while providing both county -contracted services and such programs as a
society benevolent to animals might provide as part of their mission." See Exhibit K — County
Attorney Opinion Van Purchase.
11
Over the last four years audited, the donations and grants were $8,006 greater than the total spay
and neuter expenses, and the County payments were $60,827 greater than the animal control and
general and administrative expenses. Monroe County is funding investment when the intent of the
contract is to fund operating expense. See Finding 2 Charts — Donations & Grants Less
Spay/Neuter Expenses, County Payments Less Shelter Expenses.
Recommendation(-):
1. We recommend that contracts for shelter services be revised to require pre -audit of contractor
expenditures on a reimbursable basis similar to contracts with other agencies and private non-
profits that provide public services.
2. We recommend that contracts for shelter services be revised to specify the assets ownership or
distribution for assets purchased while under county contract upon the termination of the
contract.
HACC Response(s):
The data on this page is not accurate, the "Costs" or Basis is not even close to being correct, for the
Mutual Fund, and we have never fully invoiced for all the cost of the "Spay and Neuter Expenses"
you have listed here, same goes for shelter expenses.
Auditor's Response:
All of the financial information listed above is from the Humane Animal Care Coalition's Audited
Financial Statements. The marketable security balance of $132,814 is listed on page 2 of the audited
financial statement dated March 31, 2010 and the related note 3 — Marketable Security is on page 8.
See Exhibit H — HACC 2010 Audited Financial Statements and The marketable security balance of
$91,983 is listed on page 2 of the audited financial statement dated March 31, 2009 and the related
note 3 — Marketable Security is on page 8. See Exhibit I — HACC 2009 Audited Financial
Statements.
HACC Responds):
2009 Mazda is a replacement auto for the Astro Van we purchased 10 years ago with private funds.
Our first choice was to buy another Astro, but they are no longer in production. Both vehicles were
purchased using private funds. This page is another example of endless arguments that benefit no
one.
Does Monroe County really want the HACC owned 2009 SUV Mazda, and the old Astro? If you
can justify the "taking" of a private company's vehicles with a Court ruling, and show us evidence
the BOCC has voted to take vehicles from a small animal shelter, of course we will give them to
you.
Auditor's Response:
The contractor indicates that the gain on sale of the securities was used to buy the new van.
According to the audited financial statements the realized gain on the sale of securities for fiscal year
ending 2010 was $675 and for 2009 was a loss of $2,260.
12
HACC Respond ):
Also, it appears some Government Officials represented in this document, want to claim all of our
savings, if I have the understanding correct, please let me know so I can tell our supporters as soon
as possible that the BOCC wants their donations that they gave to help homeless animals. This part
of your audit looks a little crazy to me. Again I can't believe the BOCC would ever want to do this.
Please have the County Administrator clarify Exhibit 1, and the above comments by December 15,
2010, in a letter to HACC, so I can correctly clear up this innuendo and report it to all of the animal
shelters supporters.
County Attorney opinion "that the County probably has at least an equitable interest in this vehicle".
I hold the County Attorney in high regard; I believe if she had been given the correct information,
her above opinion would not be what was written in Exhibit 1.
Auditor's Response:
After reviewing information provided in the March 31, 2010 audited financial statements, Internal
Audit requested a copy of the check for the payment of the 2009 Mazda Tribute, however, it was
not provided.
As stated in the finding, Monroe County is funding investment when the intent of the contract is to
fund operating expense. The County Administrator's request to the Internal Audit Department was
to set up a base line for guidance to make any future decisions regarding animal control services.
Expenses were analyzed to determine the use of County funding. Donations should be used
pursuant to the terms of the contract.
Counjy Administrator Respond 1•
Agree with auditor's recommendations.
13
4. Invoices and receipts paid do not reflect business purpose.
Finding:
A review of miscellaneous receipts and invoices revealed that it is not always easy for a third party
reviewer to ascertain whether expenses were incurred solely for a business purpose. Examples of
this are items purchased at Home Depot, Office Depot, Publix, Tom Thumb and Winn Dixie,
where a cash register receipt is the only support provided. In many instances it is obvious when the
line items on the receipt identify pet food, cat litter, cat beds, etc. that are for operations. However,
there are other items such as food, holiday decorations, maintenance supplies, and office supplies
that could be used at the shelter or elsewhere. There is no discernable way to verify that the items
are being used solely at the shelter, or for shelter purposes. See Exhibit L — Miscellaneous Bills.
According to Florida Auditor General Reports, expenditures of public funds must be authorized by
applicable law; reasonable in the circumstances, and necessary to the accomplishment of authorized
purposes of the organization; and in pursuit of a public, rather than a private, purpose.
Documentation of expenses in sufficient detail to establish the authorized public purposes of the
organization should be present for payment of funds. The report further states that "The Attorney
General has indicated on numerous occasions that documentation of expenses must be in sufficient
detail to demonstrate to the post -auditor and the public the authorized public purpose served by
such expense."
Recommedation(s):
1. It is recommended in those instances where documentation is not self explanatory the business
purpose should be written on the face of the invoice or cash register receipt and signed by the
purchaser. This will facilitate review and provide an additional level of detail explaining the
nature of the transaction.
2. We recommend that contracts for shelter services be revised to require pre -audit of contractor
expenditures on a reimbursable basis similar to contracts with other agencies and private non-
profits that provide public services.
HACC Response(s):
Again looks like your auditor is looking for problems that don't exist. Recommend this page be
removed because it is argumentative and contains incomplete information.
Auditor's Response:
Internal audit was requesting that, in the future, contractors write the business purpose on the
receipt where an item is not self-explanatory in order to facilitate review and provide an additional
level of detail explaining the nature of the transactions.
Coun Administrator Response s
Agree with auditor's recommendations.
14
5. Related party transactions.
•
FindinPg
One board member, the President of HACC, is married to the manager of the shelter. The President
is responsible for the bookkeeping and stores the records at their residence. He receives a $600
office allowance each month, $7,200 annually. The other shelters do not receive office allowances.
Internal Audit requested, but did not receive the justification and documentation for the valuation of
the $600 office allowance. The office allowance is disclosed in the audited financial statements
dated March 31, 2010 as a related party transaction. There was only one Director at the last three
annual board meetings that was independent.
The salary of the shelter manager is $45,500. HACC also provides a health insurance subsidy of
$250 per month. There is a simplified employee pension plan (SEP) for which contributions to the
plan are based on 15% of the total earnings of eligible employees. The Directors' salaries at the
other shelters were $74,000 for Stand Up For Animals, Inc. and $40,000 for Florida Keys Society for
the Prevention of Cruelty to Animals, Inc. Stand Up For Animals had a pension plan and provided
health insurance at a cost to the employees. FKSPCA provides health insurance and does not
provide pension contributions.
Related party transactions have the potential to create conflict of interest situations in which a
person is responsible for promoting one interest at the same time he or she is involved in a
competing interest.
Recommendation(-)
1. The County should consider requiring assurances that private -non-profit organizations that
receive contracts with the County to provide public services are complying with all 501 (c) (3)
requirements.
2. We recommend that contracts for shelter services be revised to require pre -audit of contractor
expenditures on a reimbursable basis similar to contracts with other agencies and private non-
profits that provide public services.
HACC Respon_ se(s):
I feel the hate in this report, are there any Officials in Monroe County Government that like the
work we have been doing for 12 years, and is willing to stand-up and put a stop to this type of
unsupported negative activity? If you don't know what we do, and what we have accomplished,
invite you to please read the 12 years of annual reports you have in your Government files.
This page is argumentative, contains incomplete information, and innuendo. The auditor is mixing
apples with oranges in trying to make comparison with the employees at each animal shelter
regarding their ability, expertise, work habits, which lead to the subsequent compensation package.
If you want to publish the compensation package in your report, it must also take the above into
account. Failure to do this is not honest reporting. My speculation is the uniqueness of each of
these three people have different experience, different responsibility, and different performance and
could never be grouped as equals to make an honest comparisons. Don't understand the purpose of
15
this page. Because this page has incomplete information, and is judgmental, recommend it be
removed.
Auditor's Response:
The process for determining compensation, benefits and office allowances should include a review
and approval by independent persons, comparability data, and substantiation of the deliberation and
decision in the Board minutes.
HACC Response(sl:
Office Allowance: The Office allowance is a basic requirement for us to operate the animal shelter
and save money on operating costs; it is a required expense line item and without this line item we
would not agree to this fix fee service contract with the BOCC. It saves HACC tens of thousands
of dollars. We could not afford to pay someone to do all the required administrative work that the
President has done during the past 12 years. While focusing on the President of HACC in your
report, do you want to also report about all the time and money he has given to the shelter? Some
examples: he has donated tens of hundreds of hours helping with the building and the maintenance
of the shelter; the President has worked long hours to make many repairs to these old County
Buildings; erected an expensive isolation room for the dogs and cats; designing and building a nature
trail for homeless animals and citizens to use; building an expensive spay and neuter clinic at the
shelter; so we can provide this free service; provided thousands of dollars of valuable equipment to
the animal shelter. There is much more but I will stop here.
Auditor's Response:
By its nature, this report focuses on exceptions, weaknesses and problems. This should not be
understood to mean there are not various strengths and accomplishments.
County Administrator Responses)
Agree with auditor's recommendations.
16
6. Home telephone bills for HACC's Director totaling $779.52 were paid from the
Operating Account.
Finding:
HACC has one office phone (305-451-0088) and three cellular telephones. The personal telephone
bills of HACC's President (305-453-0826) are paid from the County operating account. For the
fiscal year ended March 31, 2009, the personal telephone bills total $779.52. See Exhibit F —
Personal Telephone Bills and General Ledgers. We were unable to analyze the individual telephone
bills for March 31, 2010 because HACC's accountant had the invoices at the time of the audit. The
general ledger only indicates Chase Card Services.
HACC also receives a $600 per month office allowance. We requested supporting documentation
and an explanation for the payment of the personal telephone but the documentation was not
provided.
HACC does not always retain a complete copy of the invoice paid. This does not allow internal
audit to ensure that the purchase is for a valid public purpose. For example, on the phone bills we
do not have complete bills to enable us to see what services are provided at each location.
Personal telephone bills are not the responsibility of Monroe County. See Exhibit M— Website with
telephone numbers listed.
Recommendation(-',-
1. We recommend that contracts for shelter services be revised to require pre -audit of contractor
expenditures on a reimbursable basis similar to contracts with other agencies and private non-
profits that provide public services.
HACC Response(s)•
Yes this page is also argumentative, contains incomplete information, and innuendo. Again the
auditor finding is simply an uninformed personal opinion. The facts are this is an Official telephone
number in which the business transactions for HACC are conducted. The telephone number is also
printed on our business cards and stationary. Exhibit K from someone's internet site has the same
business telephone in reference to HACC. Recommend this page also be removed because it is not
true and has incomplete information, and unfounded personal opinion.
Auditor's Response:
The phone bill is listed to Thomas Garrettson, personal telephone bills are not the responsibility of
Monroe County. We requested supporting documentation for personal telephone bills for years
2010, 2009 and 2008 in a letter dated October 26, 2010 to the President of HACC.
We also requested in the letter dated October 21, 2010, a copy of the telephone billing detail for the
02/01/10 credit card charge for $490.45 and the 3/08/10 credit card charge for $380.87 to ascertain
what services were provided. The general ledger only indicates Chase Card Services. See Exhibit F
17
— Personal telephone bills and general ledgers. We again stated that we would be more than willing
to come to the shelter and look for the requested documentation, however, our request was denied.
County Administrator Resj2onse(sl
Agree with auditor's recommendation.
18
7. Expenses for four vehicles paid by Monroe County
Finding:
HACC has 2 County vehicles, the new 2009 HACC Mazda Tribute owned by HACC, and a 2000
Chevrolet Astro Van. The vehicles are all used by the organization. The insurance, repairs and gas
bills for the vehicles are paid from the County operating account. The County has insurance
information for the coverage with the Hartford Insurance Group for the two (2) County owned
vehicles. The County does not have any insurance information on the GEICO auto policy for
which insurance expenses of $912.45 was paid for the fiscal year ended March 31, 2009 and is
unable to determine which vehicles are covered and the coverage provided.
We requested supporting documentation and an explanation for the payments, however the
documentation was not provided.
Documentation of expenses in sufficient detail to establish the authorized public purpose of the
organization should be present for payment of funds. HACC does not always retain a complete
copy of the invoice paid. This does not allow internal audit to ensure that the purchase is for a valid
public purpose.
Recommendations)
1. We recommend that the contracts be revised to include the identification and number of vehicles
to be used by the contractor.
2. We recommend that contracts for shelter services be revised to require pre -audit of contractor
expenditures on a reimbursable basis similar to contracts with other agencies and private non-
profits that provide public services.
3. We recommend that Risk Management ensure all vehicles used for the animal shelter have the
County required coverage.
HACC Respon_ se((s
Vehicles again. Here you point out correctly the two County owned vehicles have the high priced
insurance that the contract requires, but you fail to tell the reader how much that cost for one very
old (10 years old, 2000 Dodge County pickup truck with a 20 year old body to hold animals, and
should be replaced) and 2007 County Ford Cargo Van. The total yearly cost to HACC, Inc. because
of excessive contract requirements is $4,300.58. While the two HACC, Inc. owned vehicles are not
part of the contract, the yearly insurance is $797.40 for both vehicles for 2011. So it's again, shame
on us for finding cheaper insurance for the HACC's own vehicles. Recommend this page also be
removed because it is argumentative, contains incomplete information, and innuendo.
Auditor's Response:
Monroe County requires specific insurance for all vehicles that are used by the animal shelter.
Monroe County risk management does not have any GEICO information on file.
County Administrator Response s
Agree with auditor's recommendations.
19
8. HACC paid for feline leukemia testing from the Operating Account.
Finding:
Currently, HACC pays for feline leukemia testing with County funds. HACC provides feline
leukemia testing for cats. Section III (A) (3)(d) - Care of animals states "Contractor shall seek
funding sources to enable provision of leukemia virus testing and, upon obtaining such funding,
shall provide feline leukemia virus testing for all adoptable kittens and cats. Feline leukemia charges
under the current contract should be paid from HACC donations. We requested supporting
documentation for the cost of feline leukemia testing and treatment for the years ending March 31,
2008, 2009, and 2010, however, it was not provided. See Exhibit B — Contract.
In the first contract dated March 11, 1998, feline leukemia testing was included as part of the
contract. The contract was changed when it was rebid in 2004 to require funding sources for feline
leukemia. Pursuant to the contract Section III (A) (3) (d) feline leukemia expenses have to be
provided from another source.
Recommendation(s):
1. Monroe County Board of County Commissioner should consider whether feline leukemia testing
should be a covered service provided by the County.
HACC Response(s):
Page 15, report -feline leukemia testing. This page contains false and misleading information, it
should be removed. To understand how "off the mark" this page is you first need to know a little
about feline leukemia testing. Please let me explain: If you do not test for feline leukemia, you are
sending an infected cat home to spread this fatal disease to other cats, and having family members
become attached to the new adopted cat only to see it die a certain death from this dreadful disease
that occurs throughout the Florida Keys. Not to test for this disease is morally wrong and should
never happen, except the county operated animal shelter did this unthinkable act every day until we
put a stop to it. They never tested for feline leukemia. We added this costly language into our
contract with the BOCC from the beginning. We buy the leukemia test kits, cost is about $20.00 per
test, and we have tested for 12 years, no exception, all adopted cats. It is the right thing to do. Then,
another Animal Control contractor did not like paying for feline leukemia test kits that was currently
a contract requirement, to only perform the feline leukemia testing if you can find some extra
money. We objected to this change and made it very clear that we would continue testing for feline
leukemia on 100% of our adopted cats. The changes that were made to eliminate this requirement is
a black eye to the County and the employees who made this change. The replacement language
today makes it OK not to test, if you can't find the money in your budget, you don't have to test.
This is a clear example of a Contractor economically benefiting, with the help of County
Officials, at the expense of the citizens living in Monroe County, how shameful! Your
auditing department has then misrepresented this language to the reader: your auditor says "feline
leukemia expenses should be reduced from our donation account." There is no language
like this in our existing contract; it is simply made up by the auditor who wrote this report.
20
It is not correct that we did not give you all the data on cost we paid for the feline leukemia test kits,
the data we gave you covers the period of the audit, and provides the date and amount paid for each
order from the supplier of the feline leukemia test kits. The data we gave your audit department is
100% complete and accurate. Again we are at a loss as to what is really going on here with all this
incorrect and misinformation information found in this draft report.
Also your audit team knows HACC has never held a fundraiser, or sold items to raise money. We
have never begged for money, we told you this at the all -day meeting you requested. You also know
we would never use the donated funds to pay for anything except spay and neuter expenses, we
made this very clear, it's our company policy.
Auditor's Response:
As we stated in our recommendation Monroe County Board of County Commissioners should
consider whether feline leukemia testing should be a covered service provided by the County.
Currently, HACC pays for feline leukemia testing with County funds from the operating account.
Internal Audit changed the language of the draft audit report regarding the source of feline leukemia
funding from "The feline leukemia expenses should reduce the donation account to "Pursuant to
the contract Section III (A) (3)(d) feline leukemia expenses have to be provided from another
source."
County Administrator Response():
Agree with auditor's recommendation.
21
V. EXHIBITS
EXHIBIT A
County Administrator's audit request letter
C
UNTYMONROE
KEY WEST FLOROA 33040
(305)294-4641
Monroe County
Board of County Commissioners
Office of the County Administrator
The Historic Gato Cigar Factory
1100 Simonton Street, Suite 205
Key West, FL 33040
(305) 292-4441 - Phone
(305) 292-4544 - Fax
July 8, 2010
Danny Kolhage
Clerk of Courts
Monroe County Clerk's Office
500 Whitehead St.
Key West, Fl 33040
RE: Audit Request for County's Animal Shelter Providers
Dear Mr. Kolhage,
DOMW OF COLPffY OOMML ONERS
Mayor SYMa I Murphy, District 5
Mayor Pro Tern Heather Carruthers, District 3
Kim Wigirgton, District i
George Neugent, District 2
Mario Di Gennaro, District 4
I would like to request that an audit be done on all three of the County's current animal
shelter providers to set up a base line for guidance to make any future decisions regarding animal
control services.
• Key West Shelter: The Florida Keys Society for the Prevention of Cruelty to Animals, Inc.
(FKSPCA);
• Big Pine/Marathon Shelters: Stand Up for Animals, Inc. (SUFA); and
• Key Largo Shelter: Humane Animal Care Coalition, Inc. (HACC)
All three shelters collect County fees in accordance with Resolution No. 599-2006, as well as
Resolution No. 240- 2006, as amended by 386-2006 and 599-2006. The fees that are collected are
deposited by the contractors in County bank accounts and, even though each shelter submits an
annual financial audit of their non-profit corporation, a true audit of these shelters has never been
conducted to my knowledge.
I would like to discuss this with you as soon as possible, including a timeline of completion. Thank
you for your consideration of this request.
Very truly yours,
Roman Gas si, Jr.
County Administrator
EXHIBIT B
Contract
CONTRACT
THIS CONTRACT, entered this kV*-* day of ,r, k 2007, by and Between the Board of
County Commissioners of Monroe County, Florida COUNTY), and Av%,, ,,% A \ CA-C
(CONTRACTOR). Cct*, 0%-N ,mac..
WHEREAS, County has certain responsibilities under State and County laws, to provide animal control
services and enforcement of laws related to animals; and
WHEREAS, it has been determined that it is in the best interest of the residents of and visitors to the
County that a contract with a private provider of such services, NOW THEREFORE
IN CONSIDERATION OF the mutual promises contained herein, the parties agree as follows:
I. TERM OF AGREEMENT:
This agreement shall be for a five (5) year period beginning, M A y 2007 and
ending at 12:00 midnight on L-*'!�k n,- . k Q 2012. The term of this agreement shall be
renewable in accordance with Section IV.
II. PAYMENT:
The total compensation to be paid to the Contractor in consideration of its services under this Agreement
shall be $ Z G4, i LoI. 00 per annum. The County shall pay the Contractor on a per month in
arrears basis in an amount equal to 1/12 of the total cost of the contract, or $ gaper month.
The Contractor shall provide a monthly invoice on the I" day of each monl to the Division of
Community Services, and payment shall be made on or about the 1st day of the following month. In the
event that funds are partially reduced or cannot be obtained or continued at a level sufficient to allow for
the purchase of the services contemplated, then the contract may be terminated immediately at the option
of the County upon written notice of termination being delivered in person or by mail to the Contractor.
The County will not be obligated to pay for any services provided by the Contractor after the Contractor
has received written notice of immediate termination.
III. SCOPE OF SERVICES:
A. The Contractor shall provide all staffing, equipment, and supplies necessary to operate the Key
Largo Animal Shelter located at 105951 U. S. Highway 1, Key Largo, Florida 33037, and
provide complete animal control and enforcement services from Mile Marker 70 through Mile
Marker 112 including Ocean Reef and the Village of Is]amorada.
1. STAFF: The Contractor will fully staff, operate and perform all current functions of the
Shelter, as further identified in the training manual to be prepared by Contractor; said training
manual will be reviewed and approved by the Director of Community Services Division or his
designee prior to implementation.
2. COMPLIANCE WITH LAW: The Contractor shall cooperate with the Monroe County
Health Department and follow all local and state laws, regulations and procedures, including but
18
not limited to Rules 64D-3.040, Procedures for Control of ,Specific Communicable Diseases and
Chapter 64B16-29, Animal Control Shelter Permits.
3. CARE OF ANIMALS:
(a) The Contractor will receive and properly confine all animals that are brought to the
Shelter or which become the responsibility of the Shelter. All animals in the
custody of the Contractor shall have a constant supply of fresh water and be fed a
diet appropriate for their species, breed, age and physical condition.
(b) The Contractor shall provide appropriate care for sick and injured animals in its
custody and shall obtain the services of a veterinarian who is licensed by and in
good standing with the Board of Veterinary Medical Examiners for the State of
Florida for consultations and/or professional services.
(c) The Contractor shall provide the personnel and materials necessary to humanely
euthanize all animals designated for euthanasia by the supervisors or designees of
the Shelter. The primary drug to be utilized for euthanasia shall be sodium
pentobarbital, and the Contractor shall administer euthanasia to those animals
designated for destruction in a humane manner and consistent with state and county
laws and regulations. The Contractor's personnel who perform euthanasia will
have appropriate certificates attesting to the employee's authority to perform
euthanasia, and copies of the certificates will be forwarded to the Director of
Community Services Division or his designee.
(d) The Contractor shall provide heartworm testing to all adoptable dogs, provide
dewornung to all adoptable animals, and shall have a program in place for flea and
tick control. Contractor shall seek funding sources to enable provision of feline
leukemia virus testing and, upon obtaining such funding, shall provide feline
leukemia virus testing for all adoptable kittens and cats.
4. MAINTENANCE OF PREMISES: The Contractor shall maintain the Shelter,
including kennel area, cages and euthanasia room, and all equipment in a clean, safe,
and sanitary manner.
5. ADOPTIONS:
(a) The Contractor shall ensure that rabies inoculations will be given to all adopted and
redeemed animals as required by law.
(b) The Contractor will provide an adoption service through the Shelter for the
purpose of securing suitable homes for adoptable animals. The Contractor shall
follow appropriate criteria to insure that each companion animal is given a suitable
home through basic screening procedures that evaluate both the animal to be
released and the potential adopter in an effort to assure that the animals adopted are
being placed in long-term homes. The screening procedures shall be reviewed
periodically by the Director of Community Services Division or his designee as to
form and practicality. All adoptable animals will be available for inspection by the
public during normal working hours. The Contractor shall utilize the Adoption
19
Agreement attached hereto unless modified by written and signed directive from
the Director of Community Services Division,
(c) The contractor shall enforce the provisions of the contract, including, but not
limited to, taking any action necessary to ensure that an adopted animal is spayed
or neutered prior to releasing the animal or transferring ownership to its adopter.
6. ISSUANCE OF COUNTY LICENSES: The Contractor will issue license certificates
for dogs as required by the Monroe County Code and collect the fees established by
County Resolution therefor. The Contractor will be responsible for determining that all
requirements have been satisfied by an applicant prior to issuing a license certificate
and shall remit all fees therefor to the County.
7. POLICIES AND PROCEDURES MANUAL: The Contractor shall maintain a Policies
and Procedures Manual for guidance of all staff. At a minimum, it shall set forth the
following:
1. Goals and Objectives of the Organization.
2. Protocols for intake, care, adoption, return to owners, and other disposal of animals.
3. Protocols for responding to calls for animal control services, whether in the nature
of law enforcement, pick-up of dead animals, or other.
4. Protocols for daily maintenance of premises and equipment, including vehicles.
5. Training Staff
a. prerequisites for certain positions
b. keeping staff current
6. Training provided* shall include:
a. Shelter Policies & Procedures (required of all staff, including volunteers)
b. Basic Pet Care
c. Veterinary Health Care
d. Animal Behavior
e. Animal Handling
f. Breed Identification & characteristics
g. Obedience Training
h. Behavior Problem Solving
i. Counseling Methods
j. Conflict Management (required of all law enforcement personnel)
k. Grief Counseling
1. Telephone Manners and Customer Service Skills
*Items a & j must be at least in part provided in a classroom or seminar type
setting, with live or video teaching. All other training may be self -study,
although some in -person or video training is highly recommended.
Training shall be provided appropriate to the position filled by the worker,
whether that worker is an employee or a volunteer.
7. Adoption Guidelines, which shall absolute) re uire sterilization o all animals
Prior to release to adopter. Other guidelines shall address, at a minimum:
a Consultation with the prospective adopter.
b. Prospective adopter's commitment to be responsible for providing care, safe
environment, veterinary bills for life of the animal.
20
C. Animal's disposition and that of members (human and animal) of the
household to enhance as well as possible the probability of successful
placement.
d. Requirement that County's Adoption Agreement (or similar adoption
agreement approved in writing by County's Director of Community Services
Division) by utilized for each and every adoption and enforced if the animal is
not spayed or neutered at the time of the transfer of ownership.
8. HOURS OF OPERATIONS: At a minimum, the Shelter shall be open to the public
from 10:00 am. to 6:00 p.m., Eastern Time, Monday through Friday, and from 10:00 a.m. to 2:00
p.m., Eastern Time, on Saturdays.
Hours of operation may be adjusted only upon mutual written consent of the County and the
Contractor.
B. ENFORCEMENT SERVICES: The Contractor will provide complete animal control and
enforcement services within the Service Area described above, including, but not limited to:
1. Training of Animal Control Officers: The Contractor shall provide that all animal
control officers complete the mandatory certification program outlined by F.S. 828.27 (40 hours of
training curriculum approved by the Florida Animal Control Association); said training shall be
completed on a timely basis after a 90-day probationary period. The Contractor is to provide the
Director of Community Services Division, or his designee, with copies of the Animal Control
Officer Training Program Certificates.
2. Emergency services (24-hours per day/7-days a week) for Priority One calls which are:
a. Injured animal;
b. Bite cases; person bit by any warm-blooded creature;
C. Animal bites to other animals;
d. Wild animal in home;
e. Dangerous dog investigations;
f Animal cruelty investigations;
g. Law enforcement requests.
3. Patrolling service area on a regular and consistent basis;
4. Picking up dogs that are running at -large;
5. Picking up cats or raccoons captured in cat or raccoon traps;
6. Non -emergency animal pick up from residential homes during normal operating hours;
7. Picking up dead animals along County or City rights -of -way and arrange for proper
disposal in accordance with all applicable laws, regulations and ordinances;
8. Disposing of any animals that are euthanized or that expire while in the care, custody, or
control of the Contractor, in accordance with all applicable laws, regulations and
ordinances.
21
9. Investigating all reports of violation of local and state ordinances and regulations relating
to animal control and, when warranted by the facts, issue citations and/or prosecute all
persons charged with violation of said ordinances and regulations, which includes
representing Monroe County in court proceedings when required. Further, upon
termination of this agreement, the Contractor shall complete all cases originated by
Contractor including representing the County in court if necessary.
10. Complying with all applicable County ordinances and regulations as well as the laws of the
State of Florida
C. FEES. The Contractor shall collect and remit to the County all funds that are collected for fees,
license certificates, citations, penalties, adoptions, etc. In this regard, the Contractor shall issue
receipts and keep appropriate records of all funds received and shall provide the Director of
Community Services Division or his designee with copies of daily cash reconciliation forms, daily
bank deposit information and original license certificates that are issue on a bi-weekly basis. All
funds must be deposited into specific Monroe County bank accounts, and all requests for waiver of
any fines or fees owed to the County must be submitted in writing on the County -approved affidavit
form to the Director of Community Services Division or his designee, said affidavit form is attached
hereto and marked Exhibit "B." The Contractor shall only charge fees as outlined in Monroe
County Resolution No. 599-2006, as same may be amended from time to time; said Resolution is
attached hereto and marked Exhibit `B." The Contractor shall not charge any other fees for services
at the Shelter unless authorized by the County to do so.
D. REPORTS. The Contractor shall provide the Director of Community Services Division or his
designee with copies of all bite reports and citations that are issued on a bi-weekly basis. Contractor
shall submit on a monthly basis to Director of Community Services Division the following reports:
(1) Adoption Reports, by species & age (mature/immature), with separate accounting showing
Pure breed; returns and reasons; adoption denials.
(2) Complaint Reports, showing numbers for bites, nuisances, cruelty, other; also showing manner
received (telephone call, letter, visit to office, encounter in course of duties); and the action
taken for each.
(3) Euthanasia, by species & age (mature/immature), and showing number which were feral,
diseased or injured
(4) Number of animals taken in, by species & age (matur&immature) and showing numbers.
brought in, picked up & redeemed.
(5) County Fees collected, designating the fees collected for each of the following: licenses,
pick-up, intake, boarding, adoption, disposal & euthanasia.
(6) Average number of days of boarding by species & age (mature/immature).
(7) Total number of animals (by species) at the shelter at beginning of month and the total number
of animals (by species) at the shelter at the end of the month.
E. HURRICANE OR OTHER NATURAL DISASTER: In the event of a hurricane or other
natural disaster, the Contractor shall make its best efforts to properly house and care for all animals. In
this regard, the Contractor shall designate at least three (3) employees who will be able to remain in the
County to care during the disaster for the animals which have not been evacuated and after the disaster for
animals not evacuated and any animals which are at large. The Contractor will supply those employees,
names, addresses and telephone numbers to the County Administrator who may, at his discretion, require
the Contractor to have the listed employees remain in the County during and after a Category 1, 2 or 3
Hurricane or natural disaster.
22
F. PETS IN SHELTERS: Contractor shall provide the services designated for the Animal
Control/Shelter Contractor in the Pet Friendly Special Needs Clients Sheltering Plan to provide
evacuation of pets of Special Needs Clients and assistance with care of said pets.
No person or entity shall be entitled to rely upon the terms, or any of them, of this Agreement to enforce
or attempt to enforce or attempt to enforce any third -party claim or entitlement to or benefit of any service
or program contemplated hereunder, and the County and the Contractor agree that neither the County nor
the Contractor or any agent, officer, or employee of either shall have the authority to inform, counsel, or
otherwise indicate that any particular individual or group of individuals, entity or entities, have
entitlements or benefits under this Agreement separate and apart, inferior to, or superior to the community
in general or for the purposes contemplated in the Agreement.
IV, RENEWAL:
The County shall have the option to renew this agreement after five (5) years, for one (1) additional five-
year period. The contract amount agreed to herein may be adjusted annually in accordance with the
percentage change in the Consumer Price Index (CPI) for all urban consumers (CPI-U) for the most recent
12 months available.
V. CONTRACTOR'S LICENSE: The Contractor shall secure, maintain and pay all applicable fees
for any permits and licenses necessary to operate the Shelter. By signature hereon, the Contractor
warrants that it is authorized by law to engage in the performance of the activities herein described,
subject to the terms and conditions set forth in these contract documents. Proof of such licenses and
approvals shall be submitted to the County upon request. The Contractor has, and shall maintain
throughout the term of this contract, appropriate licenses and approvals required to conduct its business,
and that it will at all times conduct its business activities in a reputable manner.
VI. INDEPENDENT CONTRACTOR:
At all times and for all purposes, the Contractor, its agents and employees are strictly considered to be
independent contractors in their performance of the work contemplated hereunder. As such, the
Contractor, its agents and employees shall not be entitled to any of the benefits, rights or privileges of
County employees. The provider shall at all times exercise independent, professional judgment and shall
assume professional responsibility for the services to be provided.
VII. STAFFING:
Since this contract is a service agreement, staffing is of paramount importance. Contractor shall provide
services using the following standards, as a minimum requirement:
A. The Contractor shall provide at its own expense all necessary personnel to provide the services
under this contract. The personnel shall not be employees of or have any contractual
relationship with the County.
B. All personnel engaged in performing services under this contract shall be fully qualified, and,
required, to be authorized or permitted under State and local law to perform such services.
VIII. UTILITIES: The Contractor shall be responsible for payment of all utility charges for the Shelter.
All utility accounts will be held in the Contractor's name.
23
IX. VEHICLES:
The County hereby leases to the Contractor two (2) County vehicles currently assigned to the Shelter
identified as follows:
1999 Chevrolet Astro Van (Unit 0911/020)
2000 Dodge 1500 Pickup Truck (Unit 0911-021)
NOTE: 1999 CHEVROLET ASTRO VAN UNIT (0911-020) IS BEING
REPLACED WITH A 2007 FORD CARGO VAN Ys TON (ON
ORDER/UNIT NUMBER ASSIGNED WHEN RECEIVED FROM
COMPANY)
The Contractor shall be responsible for payment of all fuel, oil, and other supplies necessary to operate
said vehicle. In addition, the Contractor shall be responsible for repairs to said vehicle and shall maintain
it in accordance with the maintenance schedule attached hereto as Exhibit "E." The Contractor shall
provide an average of four (4) oil changes annually for said vehicle, and shall schedule vehicle
inspections with Monroe County Fleet Management no less than three times annually. The Contractor
may choose the option of paying Fleet Management for oil changes and preventative maintenance, at
Fleet's current annual rates, or utilize private garages and provide receipts to the Director of Community
Services Division or his designee to document and verify that the required maintenance has been
performed. Nothing herein shall prevent the County from inspecting the vehicle at any reasonable time.
X. HOLD HARMLESSANSURANCE REQUIREMENTS
The Contractor covenants and agrees to indemnify and hold harmless Monroe County Board of County
Commissioners and the County Court of Monroe County from any and all claims for bodily injury
(including death), personal injury, and property damage (including property
by Monroe County)
and any other losses, damages, and expenses (including attorney's fees) which arise out of in connection
with, or by reason of services provided by the Contractor or any of its Subcontractor(s) in any tier,
occasioned by the negligence, errors, or other wrongful act of omission of the Contractor or its
Subcontractors in any tier, their employees, or agents.
The extent of liability is in no way limited to, reduced, or lessened by the insurance requirements
contained within this agreement.
Prior to execution of this agreement, the contractor shall furnish the Owner Certificates of Insurance
indicating the minimum coverage limitations as indicated by an "X" on the attached forms identified as
INSCKLST 1-5, as further detailed on forms WC1, GL1, GLS, GIR 1, and VL1, each attached hereto and
incorporated as part of this contract document, and all other requirements found to be in the best interest
of Monroe County as may be imposed by the Monroe County Risk Management Department.
XI. DONATIONS:
The Contractor shall issue receipts and keep appropriate records of all donations received at the Shelter by
Contractor. Said donations shall be used by Contractor only for the benefit of shelter animals or animals
for which Contractor provides spay/neuter or other services, and shall not be used to defray or reduce
24
County funding in the future. In the case of donations solicited by third parties on behalf of the
Contractor, the donating entity must make its financial records pertaining to the donated funds available to
representatives of the Contractor and the County during regular business hours (Monday through Friday,
9:00 am. to 5:00 p.m., excluding holidays) in order to insure that all monies collected on behalf of the
Contractor, minus an amount not to exceed 5% of the total collected for administrative expenses, are in
fact donated to the Contractor for the benefit of shelter animals. If a prospective donating entity is
unwilling or unable to comply with the foregoing requirement, then the Contractor may not accept any
donations from that entity.
XII. FACILITIES AND EQUIPMENT:
The Contractor hereby accepts the Shelter facilities and equipment in "as is" condition and the Contractor
shall allow the County to inspect said facilities and equipment at any reasonable time. In addition, all
operating supplies and any additional equipment such as catch-all sticks, cages and the like shall be the
responsibility of the Contractor.
XIII. INVENTORY:
Prior to commencement of the service contemplated herein, the County shall perform an inventory of all
supplies, materials, medicines and equipment at each Shelter and the inventory lists prepared therefrom
shall be signed by both parties hereto.
XIV. CONTRACTOR'S ASSUMPTION OF PREMISES AND CONDITIONS:
The Contractor hereby agrees that he has carefully examined the premises provided by the County and the
district for which he shall provide services and has made investigations to fully satisfy himself that such
site(s) is (are) correct and suitable for this work and he assumes full responsibility therefor. The
provisions of the Contract shall control any inconsistent provisions contained in the specifications. All
specifications have been read and carefully considered by the Contractor, who understands the same and
agrees to their sufficiency for the work to be done. Under no circumstances, conditions, or situations shall
this Contract be more strongly construed against the Owner than against the Contractor.
XV. MAINTENANCE:
The Contractor shall maintain and be responsible for the costs of repairs to the Shelter buildings, grounds,
and equipment in order to keep same in proper working condition. Prior to commencement of repairs, the
County must be notified, in writing, of repairs estimated to cost over $1,000.00. If such repairs are
approved by the County, the Contractor shall pay the first $1,000.00 of cost regardless of the total cost of
said repairs.
XVI. IMPROVEMENTS OR MODIFICATIONS TO FACILITIES:
No improvements or modifications may be made to the Shelter, appurtenances, or surrounding properties
without the prior written approval of the County.
XVII. FUNDRAISING:
The Contractor may use the Shelter for fundraising or for selling merchandise after its items have been
reviewed and approved by the Director of Community Services Division or his designee. Requests for
25
events shall be requested by the Contractor in writing and approved by the County Administrator in
writing. Funds raised by the Contractor from fundraising or events at the Shelter shall only be used to
benefit the shelter animals or animals for which Contractor provides spay/neuter or other services, and
shall not be used to defray or reduce County funding in the future.
XVIII. NON-DISCRIMINATION:
County and Contractor agree that there will be no discrimination against any person, and it is expressly
understood that upon a determination by a court of competent jurisdiction that discrimination has
occurred, this Agreement automatically terminates without any further action on the part of any party,
effective the date of the court order. County or Contractor agree to comply with all Federal and Florida
statutes, and all local ordinances, as applicable, relating to nondiscrimination. These include but are not
limited to: 1) Title VI of the Civil Rights Act of 1964 (PL 88-352) which prohibits discrimination on the
basis of race, color or national origin; 2) Title IX of the Education Amendment of 1972, as amended (20
USC ss. 1681-1683, and 1685-1686), which prohibits discrimination on the basis of sex; 3) Section 504
of the Rehabilitation Act of 1973, as amended (20 USC s. 794), which prohibits discrimination on the
basis of handicaps; 4) The Age Discrimination Act of 1975, as amended (42 USC ss. 6101- 6107) which
prohibits discrimination on the basis of age; 5) The Drug Abuse Office and Treatment Act of 1972 (PL
92-255), as amended, relating to nondiscrimination on the basis of drug abuse; 6) The Comprehensive
Alcohol Abuse and Alcoholism Prevention, Treatment and Rehabilitation Act of 1970 (PL 91-616), as
amended, relating to nondiscrimination on the basis of alcohol abuse or alcoholism; 7) The Public Health
Service Act of 1912, ss. 523 and 527 (42 USC ss. 690dd-3 and 290ee-3), as amended, relating to
confidentiality of alcohol and drug abuse patent records; 8) Title VRI of the Civil Rights Act of 1968 (42
USC s. et seq.), as amended, relating to nondiscrimination in the sale, rental or financing of housing; 9)
The Americans with Disabilities Act of 1990 (42 USC s. 1201 Note), as maybe amended from time to
time, relating to nondiscrimination on the basis of disability; 10) Monroe County Code Ch. 13, Art. VI,
prohibiting discrimination on the bases of race, color, sex, religion, disability, national origin, ancestry,
sexual orientation, gender identity or expression, familial status or age; and 11) any other
nondiscrimination provisions in any Federal or state statutes which may apply to the parties to, or the
subject matter of, this Agreement.
XIX. INSPECTION OF BOOKS AND FACILITIES/AUDIT/ACCOUNTING:
The Contractor shall maintain the financial records in accordance with generally accepted accounting
principles, and allow the County to inspect its books and records and the shelter facilities at any
reasonable time. In addition, the Contractor shall, at its expense, provide the County with an annual audit
prepared by an independent Certified Public Accountant. Contractor shall retain all records pertaining to
this agreement for a period of three years after term expires.
XX. PUBLIC RECORDS:
The Contractor shall comply with the Public Records laws of the State of Florida, subject to any
provisions providing exemption from disclosure.
XXI. MEDICAL RESEARCH:
In no event shall any animals under the care, custody, or control of the Contractor be given, bartered or
sold to any medical research company.
XXII. CAT/RACCOON TRAPS;
26
The County hereby leases its cat/raccoon traps to the Contractor for the Contractor to rent to the public
upon payment of a deposit fee. All deposit fees collected by Contractor shall be returned to the renter
upon return of the trap or, if the trap is not returned to Contractor, the deposit fee will be retained by the
Contractor in order to purchase replacement traps. At the end of this agreement, the Contractor will
return the same number of cat/raccoon traps to the County as the County had provided at the beginning of
this agreement. Nothing herein shall preclude Contractor from purchasing and renting its own cat and
raccoon traps.
XXIII. BREACH OF TERMS BY CONTRACTOR:
The passing, approval, and/or acceptance by the Owner of any defect in the services famished by the
Contractor, shall not operate as a waiver by the County of strict compliance with the terms of this
Contract, and specifications covering the services. County may immediately terminate the Agreement due
to any violations by Contractor of criminal statutes governing humane and cruel treatment of animals.
Any other Contractor breach of this agreement shall be governed by the article above on termination for
cause.
The Contractor agrees that the County Administrator may designate representatives to visit the
facility(ies) periodically to inspect Contractor's maintenance of the premises, and care provided to
animals. The Contractor agrees that the County Administrator may designate representatives to visit the
facility(ies) periodically to conduct random open file evaluations during the Contractor's normal
business hours.
XXIV. TERMINATION WITHOUT CAUSE:
The County may terminate this agreement without cause by providing the Contractor with written notice
of termination at least sixty (60) days prior to the date of termination.
XXV. TERMINATION WITH CAUSE:
The County may terminate this agreement for cause if the Contractor shall default in the performance of
any of its obligations under this agreement. Default shall include the occurrence of any one of the
following events and same is not corrected to the satisfaction of the County within fifteen (15) days after
the County provides the Contractor with written notice of said default:
a. Failure to provide food or water for animals in the custody of Contractor.
b. Failure to procure appropriate veterinary care for any sick or injured animal in the custody of
the Contractor.
c. Failure to administer euthanasia in a humane manner.
d. Failure to maintain the Shelter in a clean, safe and sanitary manner.
e. Breach of any other term, condition or requirement of this agreement.
XXVI. ASSIGNMENT:
The Contractor shall not assign or subcontract its obligations under this agreement, except in writing and
with the prior written approval of the Board of County Commissioners of Monroe County and Contractor,
which approval shall be subject to such conditions and provisions as the Board may deem necessary. This
paragraph shall be incorporated by reference into any assignment or subcontract and any assignee or
subcontractor shall comply with all of the provisions of this agreement. Unless expressly provided for
27
therein, such approval shall in no manner or event be deemed to impose any additional obligation upon
the board.
XXVII. COMPLIANCE WITH LAW:
In providing all services/goods pursuant to this agreement, the Contractor shall abide by all statutes,
ordinances, rules and regulations pertaining to, or regulating the provisions of, such services, including
those now in effect and hereinafter adopted. Any violation of said statutes, ordinances, rules and
regulations shall constitute a material breach of this agreement and shall entitle the Board to terminate this
contract immediately upon delivery of written notice of termination to the contractor. The contractor shall
possess proper licenses to perform work in accordance with these specifications throughout the term of
this contract.
XXVII DISCLOSURE AND CONFLICT OF INTEREST:
A. The Contractor represents that it, its directors, principles and employees, presently have no
interest and shall acquire no interest, either direct or indirect, which would conflict in any manner
with the performance of services required by this contract, as provided in Sect. 112.311, et. seq.,
Florida Statutes.
B. Upon execution of this contract, and thereafter as changes may require, the Contractor shall notify
the County of any financial interest it may have in any and all contracts with Monroe County.
XXVIII. FINANCIAL RESPONSIBILITY:
The Contractor shall not pledge the County's credit or make it a guarantor of payment or surety for any
contract, debt, obligation, judgment, lien, or any form of indebtedness. The Contractor further warrants
and represents that it has no obligation or indebtedness that would impair its ability to fulfill the terms of
this contract.
XXIX. NOTICE REQUIREMENT:
Any notice required or permitted under this agreement shall be in writing and hand delivered or mailed,
postage prepaid, to the other party by certified mail, returned receipt requested, to the following:
FOR COUNTY:
Monroe County Administrator and County Attorney
1100 Simonton Street PO Box 1026
Key West, FL 33040 Key West, FL 33041-1026
and
Deb Barsell, Director
Monroe County Community Services Division
1100 Simonton Street, Rm. 2-256
FOR CONTRACTOR: Key West, FL 33040
XXX. TAXES:
28
The County is exempt from payment of Florida State Sales and Use taxes. The Contractor shall not be
exempted by virtue of the County's exemption from paying sales tax to its suppliers for materials used to
fulfill its obligations under this contract, nor is the Contractor authorized to use the County's Tax
Exemption Number in securing such materials. The Contractor shall be responsible for any and all taxes,
or payments of withholding, related to services rendered under this agreement.
XXXI. GOVERNING LAWS:
This Agreement is governed by the laws of the State of Florida. Venue for any litigation arising under
this Agreement must be in Monroe County, Florida. In the event of any litigation, the prevailing party is
entitled to attomey's fees and costs.
XXXIII. PUBLIC ENTITY CRIME STATEMENT:
A person or affiliate who has been placed on the convicted vendor list following a conviction for public
entity crime may not submit a bid on a contract to provide goods or services to a public entity, may not
submit a bid on a contract with a public entity for construction or repair of a public building or public
work, may not submit bids on leases of real property to public entity, may not be awarded or perform
work as a contractor, supplier, subcontractor, or consultant under a contract with any public entity, and
may not transact business with any public entity in excess of the threshold amount provided in Section
287.017, F.S. for CATEGORY TWO for a period of 36 months from the date of being placed on the
convicted vendor list. (CATEGORY TWO: $25,000.00).
XXXI[V. AUTHORIZED SIGNATORY:
The signatory for the Contractor, below, certifies and warrants that:
(a) The Contractor's name in this agreement is its full name as designated in its corporate charter.
(b) He or she is empowered to act and contract for Contractor.
(c) This agreement has been approved by the Contractor's Board of Directors.
Further, Contractor shall, upon execution of this agreement, provide proof of incorporation and a list of its
Board of Directors.
XXXV. ENTIRE AGREEMENT:
This agreement constitutes the entire agreement between the County and the Contractor for the services
contemplated herein. Any amendments or revisions to this agreement must be in writing and be executed
in the same manner as this agreement.
IN WITNESS WHEREOF the parties hereto have executed this Agreement on the day and date first
written above in four (4) counterparts, each of which shall, without proof or accounting for the other
counterparts, be deemed an original contract.
HAGE, CLERK
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLOIDA
By:
(Y\4101,- t LhA'rrnAA
(SEAL) CONTRACTOR
Attest:
By: By:
Title: WITNESS Title: 144�0�
jAo,p,,e_ Ars-,,vA\ CArC
By:
WITNESS
Title:
Mo Of COUNTY ATTORNEY
A ROV D AS 0
O
ASSISTANT COUNTY ATTORNEY
Date— 4 c
Z
C:)
C, I—)
r
30
NON -COLLUSION AFFIDAVIT
1, aoma s F mot r• reff's ort/ of the city of K y 4,z rl D according to
law on my oath, and under penalty of perjury, depose and say that:
I am &&s a erl _- of the firm of Adasame Ahiost G+r e C Gf - the bidder
making the Proposal for the project described in the Notice for Calling for Bids for:
D,oe rp:<tow Ofltap r
2. I executed the said proposal with full authority to do so.
3. The . prices in this bid have been arrived at independently without collusion, consultation,
communication or agreement for the purpose of restricting competition, as to any matter relating to
such prices with any other bidder or with any competitor.
4. Unless otherwise required by law, the prices which have been quoted in this bid have not been
knowingly disclosed by the bidder and will not knowingly be disclosed by the bidder prior to bid
opening, directly or indirectly, to any other bidder or to any competitor.
S. No attempt has been made or will be made b the bidder to induce any other person, partnership or
corporation to submit, or not to submit, a bid for the purpose of restricting competition.
6. The statements contained in this affidavit are true and correct, and made with full knowledge that
Monroe County relies upon the truth of the statements contained in this affidavit in awarding contracts
for said project.
(Signature of Bidder)
STATE OF: FW42 i b R
COUNTY OF: On n i en F-
//, 2 o ° ?
(Date)
PERSONALLY APPEARED BEFORE ME, the undersigned authority, i l mfin P%(4 tl Q21So.%Avho, ( )
provided rl. 3)L . as proof of identity, or ( ) is personally known to me, and
having been first sworn by me, affixed his/her signature in the space provided above on this j2tJ-� day of
�Fli P I•. CHRISTiNE G BULLOCK NOTARY PUBLIC
. ;p•: Notary Pubk - State of FWda
Yhxrsnielon60esAm 72 2007 y Commission Expires: r?,1�7
d Commission # Db222480
•• °i ;;"' Bonded IVNaYonal NotaryAnn
34
MW
• • •• • ' IB
ETHICS CLAUSE
% a r re iffi QAl warrants that he/it has not employed, retained or
otherwise had act on his/its behalf any former County officer or employee in violation of Section 2 of
Ordinance No. 10-1990 or any County officer or employee in violation of Section 3 of Ordinance No. 10-
1990. For breach or violation of this provision the County may, in its discretion, terminate this contract
without liability and may also, in its discretion, deduct from the contract or purchase price, or otherwise
recover, the full amount of any fee, commission, percentage, gift, or consideration paid to the former
County officer or employee.
(Signature)
/!. 2oc'7
(Date)
STATE OF �W (�► {� A
COUNTY OF iM bN U C--
PERSONALLY APPEARED BEFORE ME, the undersigned authority, -N-anm A S F COW e�-7
who, after first being sworn by me, affixed %her signature (name of
individual signing) in the space provided above on this � day of P�.Wak aW7 , 5.
OMB — MCP FORM #4
&ttlI Ai �iGrac_.__,
NOTARY PUBLIC
My commission expires: _L L U0 7
35
.:. CHRISTINE G BULLOCK
A,; Notary PubYC - 900 of Ronda
'• ���12.2DD7
` COMMb ion #� D62224Bo
Bond•d BVN0W" NofaryAnn
DRUG -FREE WORKPLACE FORM
The undersigned vendor in accordance with Florida Statute 287.087 hereby certifies that:
(Name of Business
1. Publishes a statement notifying employees that the unlawful manufacture, distribution, dispensing,
possession, or use of a controlled substance is prohibited in the workplace and specifying the actions that
will be taken against employees for violations of such prohibition.
2. Informs employees about the dangers of drug abuse in the workplace, the business's policy of
maintaining a drug -free workplace, any available drug counseling, rehabilitation, and employee assistance
programs, and the penalties that may be imposed upon employees for drug abuse violations.
3. Gives each employee engaged in providing the commodities or contractual services that are under bid
a copy of the statement specified in subsection (1).
4. In the statement specified in subsection (1), notifies the employees that, as a condition of working on
the commodities or contractual services that are under bid, the employee will abide by the terms of the
statement and will notify the employer of any conviction of, or plea of guilty or nolo contendere to, any
violation of Chapter 893 (Florida Statutes) or of any controlled substance law of the United States or any
state, for a violation occurring in the workplace no later than five (5) days after such conviction.
5. Imposes a sanction on, or require the satisfactory participation in a drug abuse assistance or
rehabilitation program if such is available in the employee's community, or any employee who is so
convicted.
6. Makes a good faith effort to continue to maintain a drug -free workplace through implementation of
this section.
As the person authorized to sign the statement, I certify that this firm complies fully with the above
requirements.4,,Dp
!/ , /ilPt�..� A# Ise / 01
/ ZOO 7
Bidder's Signature Date
36
INSURANCE AGENT'S STATEMENT
I have reviewed the above requirements with the bidder named below. The following deductibles apply
to the corresponding policy.
POLICY
Liability policies are Occurrence Claims Made
Insurance Agency
DEDUCTIBLES
BIDDERS STATEMENT
Signature
I understand the insurance that will be mandatory if awarded the contract and will comply in full with all
the requirements.
Bidder Signature
37
PUBLIC ENTITY CRIME STATEMENT
"A person or affiliate who has been placed on the convicted vendor list
following a conviction for Public entity crime may not submit a bid on a
contract to provide any goods or services to a public entity, may not submit a
bid on a contract with a public entity for the construction or repair of a Public
building or public work, may not submit bids on leases of real properly to
public entity, may not be awarded or perform work as a contractor, supplier,
subcontractor, or consultant under a contract with any Public entity, and may
not transact business with any public entity in excess of the threshold amount
provided in Section 287.017, for CATEGORY TWO for a period of 36
months from the date of being placed on the convicted vendor list."
I have read the above and state that neither
(Respondent's name) nor any Affiliate has been planed on the convicted
vendor list within the last 36 months. �i /
(Signature)
Date:
STATE OF: F62l <M
COUNTY OF: a N
Subscribe and sworn to (or affirmed) before me on
(date) by T[��mAs iFfZR�##,7cN (name of affiant). *She is
personally known tome or has produced FL 'O• L
(type of identification) as identification.
CHRMTINE G BULLOCK NOTARY PUBLIC
Notary Pubpc - Stats of Florida
v►yCommlelon 6piss.An i 2, 2007
Ta Commission * OD222480 My Commission Expires: d c 07
WndedIVNallona HokxyAssn.
38
MAR-30-2007 12:32 GENTZLER & SMITH
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EXHIBIT C
Renewal Agreement
20d AMENDMENT TO AGREEMENT
(Operation of the Key Largo Animal Shelter) Ay
TIRS 2d AMENDMENT TO AGREEMENT is entered into this Lof May, 2010,
between Monroe County Board of County Commissioners (County) and Humane Animal Care
Coalition, Inc. (HACC), (Contractor) in order to amend the agreement entered into on April 18,
2007, as amended on August 15, 2007;
WHEREAS, the terms of the original contract provide that the contract amount may be
adjusted annually by the percentage change in the Consumer Price Index (CPI) for all urban
consumers (CPI-U) for the most recent 12 months available; and
WHEREAS, the contractor did not receive an annual CPI adjustment in 2008 or 2009,
and
WHEREAS, the Contractor has request a CPI increase of 2.1% effective May 1, 2010;
now, therefore,
IN CONSIDERATION of the mutual promises contained herein, the parties hereby agree
as follows:
1- In accordance with Section IV of the Agreement, the annual contract amount is adjusted
by 2.1 % CPI for all urban consumers (CPI-U) for the most recent 12 months available.
Effective May 1, 2010, the total compensation paid to the Contractor for its services
under this agreement shall be $270,321 per annum or $22,526.75 per month.
2. In all other respects, the remaining terms of the Agreement entered into on April IS,
2007, as amended, and not inconsistent herewith, shall remain if full force and effect.
WITNESS WHEREOF, the parties have caused these presents to be executed in the
�= es.
- . KOLHAGE, CLERK
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By:
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A5S-3STANT CO*
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BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
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Date: MAY 1 9 2010
HUMANE ANIMAL CARE COALITION,
INC.
CADO _
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President
EXHIBIT D
Twelfth Annual Report on the Operations of the Upper
Keys Animal Shelter
Humane Animal Care Coalition, Inc.
A xurnam Swwty Oe cawd to the Can of animals
283 Saint Thomas Avenue
Key Largo, FL 33037
(305) 453-0826
June 9, 2010
Dear Monroe County Mayor, Commissioners, County Administrator, and
Director of Public Works:
We are pleased to provide our twelfth annual report on the operations of
the Upper Keys Animal Shelter. Over twelve years ago we began a long
term commitment to turn this failing animal shelter into a successful
operation. We found the shelter in need of changes to increase adoptions,
provide better quality of life for shelter animals, and most of all help solve
the animal overpopulation problems. We are happy to report continued
success in all three areas.
When we first committed to this project, we had a single goal; reduce the
number of unwanted animals coming into the shelter by focusing on the
front end of the problem birth. We began offering free spays and neuters to
the citizens in our service area beginning May 1998. As demands for our
free services increased, we opened our own clinic at the shelter on July 27,
2000 at no cost to the taxpayers. This 100% privately funded clinic has
now spayed 5,640 family owned animals in the community. As a direct
result of this free program, we have seen a 50% reduction in the total
number of animals coming into the shelter from the all time high of 1,642.
We are happy to report for the seventh year in a row, 100% of the
adoptable dogs have been adopted and last year 99% of the adoptable
cats.
Best regards,
Thomas F. Garrettson, President Humane Animal Care Coalition, Inc.
Animal Shelter Populate
Most of the dogs coming into the animal shelter came from owners who no
longer wanted the family pet(s). While people have used many excuses as
to why, all of these people clearly made the decision to turn over ownership
and have the County take responsibility for their dogs. This condition is the
major reason Animal Shelters exist to provide a temporary home for these
unwanted pets.
Most of the cats that are picked up or brought into the shelter have no data
listed as to the ownership of the cats on the intake reports. This has
prevented us from making a similar finding for cats.
Wlhat can be done to reduce the ownership turnover of pets?
Any citizen can take ownership of new pets from many sources: animal
shelters, pet stores, backyard breeders, and adoption rescue groups.
Those people that sell or charge a large adoption fee are motivated by
money and/or the need to have a quick adoption, this adds to the problem.
The long-term negative impact of this practice often leads to people getting
animals without thinking of the lifetime commitment they are making. The
large number of animals relinquished by owners is a real eye opener for
anyone who cares about the plight of these once owned animals.
The animal shelters and adoption organizations that have the necessary
skills to match the uniqueness of the adopted pet to the family needs have
a better chance of a lifetime adoption. When there is a breakdown in the
pet matching process, the animal loses and the local animal shelter is likely
to get the pet over time.
Ambush adoptions are the worse offenders in the rush to get the animal(s)
transferred to someone else's responsibility as quickly as possible. These
adoptions are made by surprise; the person getting the animal had no idea
an animal was coming into their life that day. The people practicing
ambush adoptions focus on a sales pitch based on guilt, to try to get the
unsuspecting adopter to take the animal. Their near term success mostly
results in a bad deal for the animal months later. We have received a
steady flow of these unwanted adopted animals.
Reducina the unwanted pet population at the animal shelter.
The major goal we had when we agreed to manage the Upper Keys Animal
Shelter was to help solve the unwanted pet population, To be successful
we had to focus on the front end of the animal problem, birth. This focus
directed our organization to take on the responsibility of establishing a Free
Spay and Neuter Clinic which opened on July 27, 2000.
We are proud of this service and believe we may have the longest
continuously operated Free Clinic in Florida. Even in these hard economic
times the free clinic remains opened. The normal procedure is citizens
make an appointment, bring their animals into the clinic in the morning, and
pick them up later that same day. The animals also get free rabies shots.
We have now spayed or neutered 5,540 family owned animals living in our
community.
From a budget stand point, no Monroe County funding is required; all the
money needed to keep this expensive clinic opened comes from private
donations. We are happy to report our hard work at the clinic has paid off,
the population of animals coming into the shelter has been reduced by 50%
from the! all time high, see chart.
Without this free program, we believe our time operating the animal shelter
would be wasted as the "care takers of the status quo"I We have a
deep appreciation for all the staff, volunteers and donors that have helped
to keep the doors of the free clinic opened for 10 years.
The following is a brief report on the adoptions of dogs and cats at the
shelter. While we are very pleased with our high adoption rate; it is
important to know that you can not adopt your way out of the homeless
animal problems in the community. Success only comes, as we said
before, by focusing on the front end of the problem, birth.
DOGS Adoptions.
Last year we had 271 dogs coming into the animal shelter. This is a big
reduction from the all time high of 508 dogs that come into the shelter in
2000. We believe this reduction is a direct result of our free spay and
neuter clinic. For seven years in a row, we have adopted 100% of the
adoptable dogs. These high adoption rates especially stand out in our
small Island community because there are a limited number of good
adoptable homes. This adoption success has come by making each dog in
our care happy by providing the best possible quality of life. Each day, all
the dogs are provided clean bedding, medical care, daily exercise, and
interaction with the staff and volunteers to help the dogs trust people again.
They even get a nice warm bath from time to time.
CAT ADOPTIONS.
This reporting period we had 547 cats coming into the animal shelter. This
is an increase of 54 cats from last year. However it is a large decrease
from the all time high of 1,205 cats that come into the shelter in 2001.
Again we believe the reductions from the all time high is because of our
free spay and neuter clinic. The adoption rate last year is 99% of the
adoptable cats. While we are pleased with the adoption rates, cats remain
the number one animal problem in the Upper Keys.
What is the HACC, Inc. doing to heI12 fix the cat problems?
• We provide free sterilization for all cats using private funding.
• We require citizens that have feral cat colonies sign a cat
caregiver's agreement, before we provide free spay/neuters. This
agreement includes the requirements that caregivers get support
from their neighbors and take responsibility for these cats.
• We provide education to the community on free roaming cats.
• We have always been against the so called cat sanctuaries in
Florida. The living conditions are a nightmare for cats and the few
that are operating should be closed because the high stress added
to the cats, and the poor quality of life all the cats must live before
dying. No cat lover would ever approve of these sanctuaries after
careful inspections. We are pleased to report that some of our
friends have completed a detailed undercover operation to expose
animal cruelty at one of the largest cat sanctuaries in Florida. The
authorities seized all the sick, dieing and dead cats, and then
closed down the so call sanctuary forever.
The Upper Keys Animal Shelter continues to operate at a
lower cost and provide increased services for Monroe
County Citizens.
In 1997, the last year that animal control was operated by Monroe County
Government in the Upper Keys, the total budget was $535,044.00. In that
year Government staff determined that the Upper Keys Animal Shelter cost
of operations was 37.3% of the total animal control budget or $199,384.00.
We are pleased the Upper Keys Animal Shelter budget continues operating
at a lower percentage cost than 1997, under 30%; This reduction in cost
from earlier times stands out because our service area cover 59 miles of
the Keys
The shelter continues to provide animal care and control services at a
higher standard and lower cost than County Government for the last
twelve years. The number of animals coming into the shelter has been
reduced 50% from the high of 1642 animals, see chart.
We were the first public animal shelter in South Florida to offer free spay
and neuter services to the public beginning twelve years ago. This has
directly save Keys citizens hundreds or thousands of dollars by providing
5,540 free spays and neuters to date.
We have opened the animal shelter to the public an additional 672 hours
each year more than under county management. We were the first animal
shelter in the Keys to evacuate all of our shelter animals as hurricanes
approach.
We have provided improvements and extra services that go beyond what
the County Government is now paying in our contract.
a. We have spent thousands of dollars using private funds to
renovate this older county owned facility and have built an
isolation building to care for sick animals that come to the
shelter.
b. Built a nature trail for the volunteers to walk shelter dogs and
provided a quiet area for the public to sit and relax at their
shelter.
c. Open a Free Spay and Neuter Clinic for the citizens.
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EXHIBIT E
Audit Document Request
All Monroe County Animal Shelter Documentation Requests
Please have the following Information available on the day of the audit:
990 Return of Organization Exempt from Income Tax Years 2007, 2008, 2009
Audited Financial Statements 2007, 2008, 2009
W2 Copies 2007, 2008, 2009
1099's for 2007, 2008, 2009
General Ledger for 2007, 2008, 2009
Invoices Paid for 2007, 2008, 2009
Bank Statements for 2007, 2008, 2009 for all accounts
Donation Information/ Receipts
Checkbook Register for all accounts 2007, 2008, 2009
Board of Director Minutes
Policy and Procedure Manual
07/15/10
Attention Marcia Garrettson
To Fax: (305) 451-2073
2 pages (including the cover page)
Request for information as per our conversation with Mr. Garrettson. Please call me as soon as possible
at (305) 292-3591 so we can set up a convenient date to review the records.
From: Monroe County Clerk of Courts Internal Audit Department
,"11.& W,,
Sandra Mathena CPA, CFE, CIA
Director of Internal Audit
Phone: (305) 292-3591
Fax: (305) 295-3681
p711511,10 09:09 FAX 3052953681 Internal Audit/TDT
Q 0001
TRANSMISSION OK
TX/RX NO
RECIPIENT ADDRESS
DESTINATION ID
ST. TIME
TIME USE
PAGES SENT
RESULT
s� TX REPORT **
0074
94512073
07/15 09:07
O1'53
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EXHIBIT F
Personal Telephone Bills and General Ledgers
JAW
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Humane Animal Care Coalition
/1T/10
General Ledger
Accrual Basis
As of March 31, 2009
_ Type
Date
Num
Name Memo
Split
Amount
Taxes- Payroll
General Journal
4/3/2008
107
Salaries and W...
346.10
General Journal
4/17/2008
108
Salaries and W...
419.14
General Journal
4/3OrMW
109
Salaries and W...
293.31
General Journal
5/152008
110
Salaries and W...
352.31
General Journal
5292008
ill
Salaries and W...
343.02
General Journal
6/132008
112
Salaries and W...
359.56
General Journal
6262008
113
Salaries and W...
351.19
General Journal
7/112008
114
Salaries and W...
351.11
General Journal
7242008
115
Salaries and W...
348.87
General Journal
8/72008
116
Salaries and W...
354.74
Garwd Journal
81232008
117
Sahmiss and W...
350.62
Gomel Jownal
9/4MM
118
SaWles and W...
366.49
GarWW Jowtad
9✓11A=
119
Aeries and W...
388.02
Gwv" Journal
10/312008
120
Salaries and W...
411.58
Gerraral Journal
10117/2000
121
Salaries and W...
388.85
General Journal
11/12008
122
Salaries and W...
406.88
General Journal
11/162008
123
Salaries and W...
400.83
General Journal
11282008
124
Salaries and W...
398.70
General Journal
12/122008
126
Salaries and W...
377.23
General Journal
12272008
127
Salaries and W...
408.32
General Journal
1/6/2009
128
Salaries and W...
424.70
General Journal
1212009
129
Salaries and W...
412.38
General Journal
2/42009
130
Salaries and W...
400.38
General Journal
2212009
131
Salaries and W...
409.67
General Journal
3r6/2009
132
Salaries and W...
414.97
General Journal
Y202D09
133
Salaries and W...
425.14
Total Taxes- Payroll
_ 9,904.11
Telephone
Check
4/32008
2864
Citi Credit Card
TIB Operational-
100.57
Check
4/172008
2809
AT&T
TIB Operational...
�
" $ 3 OU 55.5#1i
Check
5/122008
2878
Citi Credit Card
TIB Operational...
240.57
Check
5/12/2008
2879
AT&T
TIB Operational...
57.78&
Check
8/52008
2888
Citi Credit Card
TIB Operational...
219.48
Clock
8/9/2006
2891
AT&T
TIB Operational...
80.57
Check
722008
2897
Citi Credit Card
TIB Operational...
255.66
Check
7/172008
2901
AT&T
TIB Operational...
63.9e&
Check
8/12008
2904
Chase Chard Services
TIB Operational„
Check
8RJ2008
2907
AT&T
TIB Operational...
57.29
Check
9/52008
2914
Chase Chard Services
TI8 Operational...
Check
9M12008
2916
AT&T
TIB Operational...
68.0&
Check
1022008
2924
Chase Chard Services
TIB Operational...
284.32
Check
1011WM
2926
AT&T
TIB Operational...
72.71®
Check
11/12008
2929
Chase Chard Services
TIB Operational...
146.22
Check
11/42008
2933
AT&T
TI8 Operational...
7.800
Cheek
11/102008
2937
AT&T
TIB Operational...
85.
Chock
12/82008
2945
Chase Chard Services
TIB Operational...
13836
Check
12232008
2949
AT&T
TIB Operationai.,
72*76@
Check
1/40M
2954
Chase Chard Services
TIB opersoonsi...
138.87
Check
1/122009
2057
AT&T
TIB Operational...
59.89 0
Check
2112009
2984
Chase Chard Services
TIB Operational...
136.03
Check
2/122009
2965
AT&T
TIB Operational
71.7550
Check
3/102009
2973
Chase Chard Services
a �O
TIB Operational"451 138.46
Check
3/16/2009
2977
AT&T
TIB Operational...
66.6661)
Total Telephone
2.576.06
Utilities
Check
4/3/2008
2864
Citi Credit Card
TIB Operational...
393.44
Check
5/122008
2878
Citi Credit Card
TIB Operational...
432.92
Check
6/52008
2888
Citi Credit Card
TIB Operational...
491.01
Check
722008
2897
Citi Credit Card
TIB Operational...
687.13
Check
8/1/2008
2904
Chase Chard Services
TIB Operational...
1,060.34
Check
9/5/2008
2914
Chase Chard Services
TIB Operational...
898.98
Check
10/22008
2924
Chase Chard Services
TIB Operational...
959.93
Check
11/12008
2929
Chase Chard Services
TIB Operational...
948.89
Check
12/82008
2945
Chase Chard Services
TIB Operational...
815.75
Check
1/42009
2954
Chase Chard Services
TIB Operational...
407.86
Check
2/12009
2964
Chase Chard Services
TI8 Operational...
402.66
Check
3/102009
2973
Chase Chard Services
TIB Operational...
416.15
Total Utilities
7.915.06
J
Balance
0.00
346.10
765.24
1,058.55
1,410.86
1,753.88
2,113.44
2,464.63
2.815.74
3,164.61
3,519.35
3,11111111111.97
4,238.40
4,824.46
5,036.06
5,424.91
5,831.79
6.232.62
6,631.32
7,008.55
7,416.87
7,841.57
8,253.95
8,654.33
9.064.00
9,478.97
9,904.11
9,904.11
0.00
100.57
156.12
396.69
454.47
673.95
734.52
990.18
1.054.14
1,054.14
1,111.43
1,111.43
1,177.51
1461.83
1:534.54
1680.76
1:688.56
1,753.94
1,892.30
1,965.06
2,101.93
$181.82
2,297.85
2,386.80
2,W6.06
2,576.06
2,576.06
0.00
393.44
826.36
1,317.37
2,004.50
3,064.84
3,963.82
4,923.75
5,872.64
6,688.39
7.096.25
7,498.91
7,915.06
7.915.06
Page 11
aW
Page 1 of 8
_�W, __P05
HUMANE ANIMAL CARE COALITION INC
Account Number
305 451.0088 923 0443
.nthly Statement Thank you for choosing AT&T. We sincerely appreciate your business.
of December 10, 2007 Account Summary Arnount
Previous Balance .................................... $136.45
Payments (Posted as of December 10) .....................-136.45
Balance............................................ $.00
Current Charges Summary:
AT&T Companies
Local & Local Toll (Page 3) .......................... $132.32
Long Distance (Page 5) ............................. 6.74
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omer Service: 1 666 620.6000
PIIN: 0443
dr: 1866 6;10-6900
ottierC Information for Your Business - Page 7
orrvarres' pages for their Convenient Payment Options:
rct numbers. Local Services provided by AT&T Florida. Online: www.bellsouth.corrdsmallbusinessit>ill
.................................................................................................................................................................................................................I., ...... I...
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THOMAS GARRETTSON
Account Number
a
305 453-0826 330 0442
ally Statement Account Summary Amount
of December 4, 2007 Previous Balance .................................... $58.58
Payments (Posted as of December 4) ...................... -58.58
Balance............................................ $.00
V Questions?
stoner Service: 1 688 757-6500
PIN:1342
aside Calling Area: 1800 753-0710
pair: 611
line: wwrr.att.com
Current Charges Summary:
AT&T Companies
Local & Local Toll (Page 3) .......................... $45.62
Long Distance (Page 4) ............................. 9.30
f }t1i'sletl+r v+i.
News You Can Use • Page 6 Convenient Payment Options:
Odin*: www.bellsoulh.comlpay
Local Services provided by AT&T Florida. Pay By Phone: 1 888 757-6500
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HUMANE ANIMAL CARE
COAUTIO
Bilking Date Jan 10, 2009 Account Number 305 451-0088 923 0443 M SAINT TIHOMASAVE
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AT&T
P.O. BOX 105262
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EXHIBIT G
Final Request Letters
MONROE COUNTY COURTHOUSE
500 WHITEHEAD STREET, SUITE 101
KEY WEST, FLORIDA 33040
TEL. (305) 294-4641
-AX (305) 295-3663
BRANCH OFFICE:
MARATHON SUB COURTHOUSE
3117OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 289-6027
FAX (305) 289-1745
October 21, 2010
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
www.clerk-of-the-court.com
Mr. Thomas Garrettson, President
Humane Animal Care Coalition, Inc.
283 Saint Thomas Avenue
Key Largo, FL 33037
Dear Mr. Garrettson:
Please provide the invoices and/or explanations for the following items:
1. A copy of the January 2009 credit card statement.
BRANCH OFFICE:
PLANTATION KEY
GOVERNMENT CENTER
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) $52-7146
ROTH BUILDING
50 HICH POINT ROAD
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 853-7440
2. Supporting documentation and explanation for a $795.00 credit card charge that occurred on
12/18/07 with 'Webstores America Inc.'
3. A copy of any Geico insurance bill or a certificate of insurance from 2010 that shows the type of
coverage, vehicles covered, and detail.
4. HACC has/uses four vehicles, a 2009 Mazda Tribute, 2001 Dodge Ram, 2007 Ford 150 Van, and
a 2000 Chevy Astro Van. Is HACC paying for the maintenance, fuel, and insurance for these four
vehicles?
5. A copy of the telephone billing detail for the 02/01/10 credit card charge for $490.45 and the
03/08/10 credit card charge for $380.87.
Please provide the requested documentation by November 3, 2010. It is our intention to begin
preparation of the report on November 3, 2010 whether or not the requested information has been
received.
If you have any questions about the documentation requested, please contact Sandra Mathena at 305-
292-3591.
Sincerely,
/
Qpa,�
Sandra L. Mathena, CPA, CFE, CIA
MONROE COUNTY COURTHOUSE
500 WHITEHEAD STREET, SUITE 101
KEY WEST, FLORIDA :33040
TEL. (305) 294-4641
FAX (305) 295-3663
BRANCH OFFICE:
MARATHON SUB COURTHOUSE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 289-6027
FAX (305) 289-1745
October 26, 2010
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
www.clerk-of-the-court.com
Mr. Thomas Garrettson, President
Humane Animal Care Coalition, Inc.
283 Saint Thomas Avenue
Key Largo, FL 33037
Dear Mr. Garrettson:
Please provide the invoices and/or explanations for the following items:
BRANCH OFFICE:
PLANTATION KEY
GOVERNMENT CENTER
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 852-7146
ROTH BUILDING
50 HIGH POINT ROAD
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 853-7440
1. A, copy of the check paying for the 2009 Mazda Tribute. Please clarify on how the van was
purchased with the gains from the sale of securities; we see a $675 gain in 2010 and a $2,260
loss in 2009.
2. Supporting documentation and justification for the $600.00 per month office allowance. What
services does this cover and the $600.00 monthly fee is based upon?
3. Supporting documentation and explanation for the payment of the personal telephone bills for
years 2010, 2009, and 2008.
4. HACC has/uses four vehicles, a 2009 Mazda Tribute, 2001 Dodge Ram, 2007 Ford 150 Van, and
a 2000 Chevy Astro Van. Is HACC paying for the maintenance, fuel, and insurance for these four
vehicles?
5. Are all of the vehicles titled and registered in HACC's name?
6. Supporting documentation for the cost of feline leukemia testing and treatments for years ending
March 31 2008, 2009, and 2010.
We would be more than willing to come to the shelter again as previously stated to look for the requested
documentation. Please provide the requested documentation by November 11, 2010. It is our intention to
begin preparation of the report on November 12, 2010 whether or not the requested information has been
received.
If you have any questions about the documentation requested, please contact Sandra Mathena at 305-
292-3591.
Sincerely,
Sandra L. Mathena, CPA, CFE, CIA
EXHIBIT H
HACC 2010 Audited Financial Statements
HUMANE ANIMAL CARE COALITION, INC.
STATEMENT OF FINANCIAL POSITION
MARCH 31, 2010
ASSETS
Cash
Contract receivable
Marketable security
Prepaid expenses
Property and equipment, net of
accumulated depreciation
Utility deposit
TOTAL ASSETS
LIABILITY
Accrued expenses
NET ASSETS
Unrestricted
TOTAL LIABILITY AND NET ASSETS
See accompanying notest 6wooki statements
$ 15,230
22,063
132,814
12,797
20,431
1,145
$ 204,480
$ 6,021
198,459
$ 204,480
HUMANE ANIMAL CARE COALITION, INC.
STATEMENT OF ACTIVITIES
YEAR ENDED MARCH 31, 2010
PORT AND REVENUE
County contract
Donations
Unrealized gain on investments
Interest
Dividends
Gain on sale of marketable security
TOTAL SUPPORT AND REVENUE
Program expenses
Animal control
Spay and neuter
General and administrative
TOTAL EXPENSES
INCREASE IN NET ASSETS
NET ASSETS - BEGINNING OF YEAR
NET ASSETS - END OF YEAR
See accompanying notes to financial statements
3
S
265,550
21,853
16,498
21
1,627
675
306,224
240,981
19,605
9,783
270,369
35,855
162,604
S 198,459
I
HUMANE ANIMAL CARE COALITION, INC.
SCHEDULE OF FUNCTIONAL EXPENSES
YEAR ENDED MARCH 31, 2010
Spay
General
Animal
and
and
Control
Neuter
Administrative
Total
1'reciation
$ 4,058 $
28
$ $
4,086
�tlreational expense
489
489
ce expense
7,493
7,493
& permits
71
71
poww1enance and repairs
881
881
016ce expense
3,600
6,112
9,712
Tonal fees
E}
3,600
3,600
,4000m, payroll taxes and
mployee benefits
170,088
170,088
applies
35,262
35,262
11 i ies and telephone
13,251
13,251
VAhicle expense
5,859
5,859
MMexinarian fees and
Mlles
19,577
19,577
$ 240,981 $
1905
$ 9-783 $
270,369
Ow accompan}Rng notes to financial statements
4
HUMANE ANIMAL CARE COALITION, INC.
STATEMENT OF CASH FLOWS
YEAR ENDED MARCH 31, 2010
CASH FLOWS FROM OPERATING ACTIVITIES
Increase in net assets
Adjustments to reconcile increase in net assets
to net crash provided by operating activities:
Depreciation
Unrealized gain on investments
Gain on sale of marketable security
Changes in Assets and Liability
(Increase)in prepaid expense
Increase in accrued expenses
NET CASH PROVIDED BY OPERATING ACTIVITIES
CASH FLOWS USED BY INVESTING ACTIVITIES
Purchase of van
Redemption of marketable securities
NET CASH USED BY INVESTING ACTIVITY
NET INCREASE IN CASH AND CASH EQUIVALENTS
;ASH AND CASH EQUIVALENTS - BEGINNING OF YEAR
-,ASH AND CASH EQUIVALENTS - END OF YEAR
>UPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest
:e accompanying notes to financial statements
5
$ 35,855
4,086
(16,498)
(675)
(3,135)
644
20,277
(20,000)
6,389
13,611)
6,666
9,564
$ 15,230
HUMANE ANIMAL CARE COALITION, INC.
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2010
(CONTINUED)
2 - CONTRACT RECEIVABLE
anent believes that the contract receivable is fully collectible at March 31, 2010 and therefore
provided a related valuation allowance on this amount.
3 - MARKETABLE SECURITY
Unrealized Fair
Costs CWn Value
Fund - Small Cap Fund
4 -ALLOCATION OF EXPENSES
e costs of providing the various programs and other activities have been summarized on a
etional basis in the statement of activities. Accordingly, certain costs have been allocated among
programs and supporting services benefitted.
5 - PROPERTY AND EQUIPMENT
of March 31, 2010, the cost of such assets are as follows:
Vehicle
Furniture and equipment
Leasehold improvements
Less accumulated depreciation
$ 38,998
36,729
2.090
77,817
57.386
20 31
1XV,eciation expense was $4,086 for the year and has been allocated among the various cost centers
,in the Schedule of Functional Expenses.
The Organization has a policy of charging expenditures for maintenance and repairs to operations
as incurred. Expenditures for betterments and major renewals will be capitalized and depreciated
over their estimated useful lives.
8
EXHIBIT I
HACC 2009 Audited Financial Statements
HUMANE ANIMAL CARE COALITION, INC.
STATEMENT OF FINANCIAL POSITION
MARCH 31, 2009
ASSETS
Cash
Contract receivable
Marketable securities
Prepaid wipenses
Property and equipment, net of
accumulated depreciation
Utility deposit
TOTAL ASSETS
LIABILITY
Accrued expenses
NET ASSETS
Unrestricted
Unrealized loss on marketable securities
TOTAL NET ASSETS
TOTAL, LIABILITY AND NET ASSETS
See accompan.4 ng notes to financial statements
2
$ 8,564
22,063
91,983
9,663
4,517
1,145
$ 137.935
$ 5,377
162,604
(30,046)
132,558
$ 137,935
HUMANE ANIMAL CARE COALITION, INC.
STATEMENT OF ACTIVITIES
YEAR ENDED MARCH 31, 2009
SUPPORT AND REVENUE
County contract
Donations
Interest
Dividends
Loss on sale of marketable securities
TOTAL SUPPORT AND REVENUE
EXPENSES
Program expenses
Animal control
Spay and neuter
General and administrative
TOTAL EXPENSES
INCREASE IN NET ASSETS
NET ASSETS - BEGINNING OF YEAR
NET ASSETS - END OF YEAR
See accompanying notes to financial statements
$ 264,761
18,738
1,611
8,290
(2,260)
291,140
221,048
22,016
9,755
252,819
38,321
124,283
$ 162 604
Depreciation
Educational expense
Insurance expense
Licenses & permits
Maintenance and repairs
Office expense
Professional fees
Salaries, payroll taxes and
employee benefits
Supplies
Utilities and telephone
Vehicle expense
Veterinarian fees and
suppliers
HUMANE ANIMAL CARE COALITION, INC.
SCHEDULE OF FUNCTIONAL EXPENSES
YEAR ENDED MARCH 31, 2009
Spay General
Animal and and
Control Neuter Administrative Total
$ 1,862 $ 28 $ $ 1,890
135 135
10,005 10,005
149 149
1,552 1,552
3,600 6,006 9,606
3,600 3,600
157,344 157,344
28,940 28,940
13,352 13,352
4,258 4,258
21,988 21,988
$ 221,048 $ 22,016 $ 9t755 $ 252 819
See accompanying notes to financial statements
4
HUMANE ANIMAL CARE COALITION, INC.
NOTES TO FINANCIAL STATEMENTS
YEAR ENDED MARCH 31, 2009
(CONTINUED)
)MOTE 2 - CONTRACT RECEIVABLE
Management believes that the contract receivable is fully collectible at March 31, 2009 and therefore
)has not provided a related valuation allowance on this amount. This receivable was collected in
April, 2009.
?COTE 3 - MARKETABLE SECURITIES
Securities are as follows:
Mutual Fund - Bond Fund
Mutual Fund - Small Cap Fund
NOTE 4 - ALLOCATION OF EXPENSES
Unrealized
Fair
Costs
Gain (Loss)
Value
$ 14,777
$ 126
$ 14,903
107,252
(30,172
77,080
1122,022
$ (2Q.L4)
S91,983
Tfle costs of providing the various programs and other activities have been summarized on a
famctional basis in the statement of activities. Accordingly, certain costs have been allocated among
The programs and supporting services benefitted.
NOTE 5 - PROPERTY AND EQUIPMENT
As of March 31, 2009, the cost of such assets are as follows:
Vehicle $ 18,998
Furniture and equipment 36,729
Leasehold improvements 2,090
57,817
Less accumulated depreciation 53.300
451
Depreciation expense was $1,890 for the year and has been allocated among the various cost centers
in the Schedule of Functional Expenses.
The Organization has a policy of charging expenditures for maintenance and repairs to operations
as incurred. Expenditures for betterments and major renewals will be capitalized and depreciated
over their estimated useful lives.
EXHIBIT J
Request for Opinion HACC VAN
MONROE COUNTY COURTHOUSE
500 WHITEHEAD STREET, SUITE 101
KEY WEST, FLORIDA 33040
TEL. (305) 294-4641
FAX (305) 295-3663
BRANCH OFFICE:
MARATHON SUB COURTHOUSE
3117 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050
TEL. (305) 289-6027
FAX (305) 289-1745
October 12, 2010
Suzanne Hutton
County Attorney
Dear Suzanne,
couNrrc
. a
couw;v.F ��
CLERK OF THE CIRCUIT COURT
MONROE COUNTY
www.clerk-of-the-court.com
BRANCH OFFICE:
PLANTATION KEY
GOVERNMENT CENTER
88820 OVERSEAS HIGHWAY
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 852-7146
ROTH BUILDING
50 HIGH POINT ROAD
PLANTATION KEY, FLORIDA 33070
TEL. (305) 852-7145
FAX (305) 853-7440
We are auditing the contract with Humane Animal Care Coalition, Inc. The contractor
has an operating checking account, a spay and neuter checking account and one
marketable securities account. There are transfers from both accounts to the marketable
equity securities account. The fair value of the marketable equity securities account as of
March 31.2010 and 2009 audited financial statements are as follows:
Unrealized
Costs Gain (Loss) Fair Value
Mutual Fund — Small
Cap Fund -2010 11 6 16 49 f132,814
Bond Fund $ 14,777 $ 126 $ 14,903
2009
Mutual Fund —
Small Cap Fund
2009 107,252 (30,172) 77,080
Total 2009 $122,029 $(30,046) $91,983
The contractor has indicated that $27,000 of the cost of the marketable equitable
securities is county savings. The contractor labels the savings as management reserves.
This amount does not include interest or dividends. The contract does not require county
savings to be returned to Monroe County. Internal audit is currently reviewing the
amounts deposited into savings.
The contractor indicates that the gain on sale of the securities was used to buy a new van
in the fiscal year ended 2010 for $20,000. We did see a transfer from the operational
account for $2,000 for the van also. Due to the fact that part of the funds used to buy the
van were county savings and earnings on county savings what if any interest does
Monroe County have in the van if the contractor ceases services.
I have attached copies of the 2010 and 2009 Statements of Cash Flows. Also, I have
attached an analysis of donations, and county funding from 2002 to 2010. The county
funding is not reduced by feline leukemia testing since I haven't been able to determine
that amount yet.
Zielly,
t
Sandra Mathena, CPA, CFE, CIA
Director of Internal Audit
HUMANE ANIMAL CARE COALITION, INC.
STATEMENT OF CASH FLOWS
YEAR ENDED MARCH 31, 2009
CASH FLOWS FROM OPERATING ACTIVITIES
Increase in net assets
Adjustments to reconcile increase in net assets
to net cash provided by operating activities:
Depreciation
LA= on sate of marketable securities
Changes in Assets and Liability
(Increase)in prepaid expense
Increase in accrued expenses
NET CASH PROVIDED BY OPERATING ACTIVITIES
CASH FLOWS (USED) BY INVESTING ACTIVITIES
Purchase of marketable securities
18g'i T (DECREASE) IN CASH
GASH -BEGINNING OF YEAR
GASH -END OF YEAR
!IPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest
notes to financial statements
5
$ 38,321
1,890
2,260
(7,114)
1,319
36,676
(124,289)
(87,613)
96,177
$ 8.564
HUMANE ANIMAL CARE COALITION, INC.
STATEMENT OF CASH FLOWS
YEAR ENDED MARCH 31, 2010
FLAWS FROM OPERATING ACTIVITIES
hamase in net assets
4rtments to reconcile increase in net assets
a so cash provided by operating activities:
Depreciation
Unrealized gain on investments
Clain on sale of marketable security
Cbnges in Assets and Liability
(Increase)in prepaid expense
Increase in accrued expenses
NET CASH PROVIDED BY OPERATING ACTIVITIES
MW FLOWS USED BY INVESTING ACTIVITIES
base of van
Amkmption of marketable securities
Wr CASH USED BY INVESTING ACTIVITY
lltlET INCREASE IN CASH AND CASH EQUIVALENTS
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR
CASH AND CASH EQUIVALENTS - END OF YEAR
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Cash paid for interest
See accompanying notes to financial statements
5
S 35,855
4,086
(16,498)
(675)
(3,135)
644
20,277
(20,000)
6,389
(13,611)
6,666
8,564
S 15.230
S -
EXHIBIT K
County Attorney Opinion Van Purchase
Sandra Mathena
From:
Hutton -Suzanne [Hutton-Suzanne@MonroeCounty-FL.Gov]
Sent:
Wednesday, October 13, 2010 4:42 PM
To:
Sandra Mathena
Cc:
Shillinger-Bob; Limbert-Christine; Leto -Beth; Pierce -Dent
Subject:
RE: Scannned Van - HACC
Attachments:
Agreement 04182007.pdf
The County has paid a set amount for services per the contract (paragraph II), with the total sum divided into 12 equal
monthly payments. Those payments are, per paragraph III, for "all staffing, equipment, and supplies necessary to operate
the Key Largo Animal Shelter... and provide complete animal control and enforcement services...." There is no division of
the total sum into components applicable to particular functions or acquisition of equipment, or repairs. It should be noted
that the contract specifies that HACC is totally responsible for any equipment additional to that which was transferred by
the County to HACC's possession (for the term of the contract) in paragraph XII. Since paragraph XII specifies as other
equipment "catch-all sticks, cages and the like," the contract does not seem to contemplate that a not -for -profit provider
could operate at such low costs to be able to accumulate a fund with which to purchase expensive equipment such as a
vehicle, and therefore the contract provides no indication as to the intended ownership of the purchased equipment during
or at the end of the contract. It seems to contemplate that fungible items with low life -spans would be provided by the
provider. The contract does specify that donations received at the shelter shall be used to enhance the shelter animals
and programs like a spay/neuter clinic, indicating that any funds received by the shelter, whether donations or county
compensation, were intended to ultimately benefit the animals sheltered at, or provided services through, the shelter.
Without a full accounting of the donations and allocation of all funding sources to all expenditures, it is my opinion that the
County probably has at least an equitable interest in the vehicle.
Since the audits have brought to the forefront the need to revise the animal control contracts to insure that we expend no
more than the actual costs of the operations that the County provides with tax dollars, I would suggest that, in revising
contracts, determination of ownership or distribution at the end of the contract be spelled out for this asset and every other
capital asset that has been acquired by the contractors during their control of County property while providing both county -
contracted services and such programs as a society benevolent to animals might provide as part of their mission
County Attorney
Monroe County
1111 12th St.. Ste. 408
Key West, FI. 33040
305-292-3470
From: Sandra Mathena [mailto:smathena@monroe-clerk.com]
Sent: Tuesday, October 12, 2010 2:21 PM
To: Hutton -Suzanne
Subject: FW: Scannned Van - HACC
Suzanne,
Attached is information I need the opinion on for HACC.
Thanks,
Sandy Mathena
From: Mike Stanek [maiIto: mstanek@monroe-clerk.com]
Sent: Tuesday, October 12, 2010 2:07 PM
EXHIBIT L
Miscellaneous Bills
T HE HOME LIEF-'OT t)355
33001 SOUTH DIXIE HWY
FLORIDA CITY, FL. 33034 (186)243-9370
6355 00059 76907 01/08/09
SAL 14 SCOT59 01:04 PM
082474805046 PPI/DIGLUW01 <A,S> 12.96
716341352073
2 XI_ GUB <A>
11.37
086876170597
MICROB MOP <A>
9.97
086876170603
ROUGH MOP <A>
6.99
722.571005962
2 STP HI BCK <A-
29111.99
29.98
032247077873
SCOTTS 80T <A>
3.97
077089555004
BRUSH ASSORF <A-
3.95
020066756937
SPRAY PAINT -A>
5.27
077089117011
1"SILVR FLAT <A>
205.27
10.54
092097352254
17/16PLS120P <A>
6.69
030699546824
BLUE ANCHOR <A>
3.97
030699005024
PLSTC ANCH <A>
4.37
092097242500
TAPCON 3/16 -A>
6.24
037103216847
9"DIA PLIERS <A>
14.97
SUBTOTAL.
131.24
SALES TAX
9.19
TOTAL
$140.43
XXXXXXXXXXXX2873 VISA
140.43
AUTH CODE_ 019044/7591481
TA
i
6355 59 76907 01/08/2U09 5071
RETURN POLICY DEFINIIIONS
-11 Tn nnvc: LINTfV FYP!P[=S_ON_.
THE HOME DEPOT 6355
33001 SOUT11 DIXIE HWY
FLORIDA CITY, FL 33034 (786)243-9370
6355 00010 43454 01/16/09
SALE 11 MGL7S6 06:32 PM
ct
071798002231 DECK SCRUB <A>
2®5.49
028872401008 REPLSPOOL <A>
10.98
15.98
098991111003 PROUPRTBROOM <A>
2u11.99
23.98
SUBTOTAL
50.94
TAX EXEMPT SALES TAX
0.00
XXXXXXXX:XXXX2881 VISAL
$50.94
50.94
AUTH CODE 097261/9100291
TA
II IIIIIIIIIlill IIIIIIIIII
63r HIIIIIIIIIIIIIIIIIIIII!
5.E III
10 4 454 01/16/2 09 2 23
RETURN POLICY DEFINITIONS
POLICY ID DAYS POl.1CY EXPIRES ON
n ' °n nn/uionnq
rurchase VISA
Amount; $69,12
Auth P: 008370
Change 0,00
:ii hit:l UJas Berr1lCe
. idl yuU shopped ai l: :il w—e (I'??6
i.ake+ard, FI_ ';'18L;'1.04(i!
v"llure, Saving Is
Pert of the Please,
ix Super da,rkl'1s,
FOR OffIle AT
MC . T W -UE
12/31/17 1IMN All 87 9ALE
MREPAIR MORTAR MIX A RE14.99 EA ---
29.98
5UB-TOTAL: 29.98 TAX: 2,25
BK aW#. XX XXXXXXXX TOTAL: 32.23
-.� 32.23
EXHIBIT M
Website with telephone numbers listed
Humane Animal Care Coalition, Inc. in key largo, Florida adopt a pet
Page 1 of 3
Animal Shelter details for Humane Animal Care Coalition, Inc.
Please visit Humane Animal Care Coalition, Inc. and adopt a homeless pet
Animal find an
Breed ft"'A animal clinic enter zip
Size You have reached the shelter page for Humane Animal Care Coalition, Inc.. Humane
Gender Animal Care Coalition, Inc. is located in key largo, Florida. If you have information to
add or update for Humane Animal Care Coalition, Inc., please click here and let us
Status know.
Zip/Postal
Humane Animal Care Coalition, Inc.
283 Saint Thomas Avenue
key largo, Florida 33037
Phone: 305-453-0826
Stay Connetl:et
Fax: 305-451-1266
Email: tfgarr@aol.com
t !Yule ®
Website: www.myvetonline.com/website/hacc/
Subscribe to our NewsLetter
Enter your e-mail adress to receive our
We are a full service animal shelter and provide animal control services
monthly newsletter on pet care.
We provide 24 hour emergency care, pet adoptions, Free spay & neutering &
animal control services
To see the adoptable pets for Humane Animal Care Coalition, Inc. click here
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Below is a map for Humane Animal Care Coalition, Inc., please call for specific
directions.
***Note: PO Boxes will not show correctly on the map below.
Op ��-
a c;
hcAva
Boom Ave
Mwins Avt
Mwina Ave
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http://www.animalshelter.orglshelterslHumane_Animal_Care_Coalition_Inc_rld976_rS--PC.htmi 10/20/2010
Humane Animal Care Coalition, Key Largo, FLORIDA I GENERAL INFORMATION I MyVetOnline Page I of I
GENERAL INFORMATION
GENERAL INFORMATION printer -Friendly
"People Helping Animals"
105951 Overseas Hwy
Key Largo, FL 33037
Services Phone Number: 305-451-0088 l Fax Number:
305451-2073
CAT CARE INFO Emergency Number: 305.451-0088
DOG CARE INFO TRAVEL DIRECTIONS
Mew Mao
BUSINESS HOURS
Monday:
9:00- 6:00
Tuesday:
9:00 - 6:00
Wednesday:9:00 - 6:00
Thursday:
9:00 - 6:00
Friday:
9:00-6:00
Saturday:
9:00 - 3:00
Sunday:
Dosed
ABOUT US
We are a full service animal shelter and provide
animal control services
ANIMALS TREATED
Cats, Dogs, rabbits & ferrets
http://www.myvetonline.com/hacc/clinic-sitemap-general-infonnation.htm] 10/20/2010
EXHIBIT N
County Administrator's Response
C
UNTY oMONROE
KEY WEST FLORIDA 33040
(305)2944641
Monroe County
Board of County Commissioners
Office of the County Administrator
The Historic Gato Cigar Factory
1100 Simonton Street, Suite 205
Key West, FL 33040
(305) 292-4441 — Phone
(305) 292-4544 - Fax
December 7, 2010
Clerk of the Court
Ms. Sandra Mathena
CPA, CFE, CIA
500 Whitehead Street
Key West, Florida 33040
Dear Ms. Mathena,
u)-
BOARD OF COUNTY COMMONERS
Mayor Heather Carruthers, District 3
Mayor Pro Tem David Rice, DWct 4
IGm Wigingtan, District 1
George Neugent, District 2
Sylvia I Murphy, District 5
Below please find my responses to the audit findings of the Draft Audit Report with Humane Animal
Care Coalition, Inc. (HACC) dated November 23, 2010.
1. HACC did not retain and/or produce all records for Internal Audit in violation of XIX-
inspection of Books and Facilities/Audit/Accounting and XX — Public Records of the Contract.
Recommendation:
Contracts for shelter services be revised to require pre -audit of contractor expenditures on a
reimbursable basis similar to contracts with other agencies and private non -profits that provide
public service.
County Administrator Response:
Agree with auditor's recommendation.
2. HACC's marketable securities balance includes savings from County funds.
Recommendation:
Contracts for shelter services be revised to require pre -audit of contractor expenditures on a
reimbursable basis similar to contracts with other agencies and private non -profits that provide
public services.
County Administrator Response:
Agree with auditor's recommendation.
3. 2009 Mazda Tribute purchased by HACC for $20,000.
Recommendation(s):
1. Contracts for shelter services be revised to require pre -audit of contractor expenditures on a
reimbursable basis similar to contracts with other agencies and private non -profits that
provide public services.
2. Contracts for shelter services be revised to specify the assets ownership or distribution for
assets purchased while under county contract upon the termination of the contract.
County Administrator Resnouse(s):
Agree with auditor's recommendations.
4. Invoices and receipts paid do not reflect business purpose.
Recommendation(s):
1. In those instances where documentation is not self explanatory the business purpose should
be written on the face of the voice or cash register receipt and signed by the purchaser. This
will facilitate review and provide an additional level of details explaining the nature of the
transaction.
2. Contracts for shelter services be revised to require pre -audit of contractor expenditures on a
reimbursable basis similar to contracts with other agencies and private non -profits that
provide public services.
County Administrator Response(s):
Agree with auditor's recommendations.
5. Related party transactions.
Recommendation(s):
1. The County should consider requiring assurances that private -non-profit organizations that
receive contracts with the County to provide public services are complying with all 501
(c)(3) requirements.
2. Contracts for shelter services be revised to require pre -audit of contractor expenditures on a
reimbursable basis similar to contracts with other agencies and private non -profits that
provide public services.
County Administrator Response(s):
Agree with auditor's recommendations.
6. Home telephone bills for HACC's Director totaling $779.52 were paid from the Operating
Account.
Recommendation:
Contracts for shelter services be revised to require pre -audit of contractor expenditures on a
reimbursable basis similar to contracts with other agencies and private non -profits that provide
public services.
County Administrator Response:
Agree with auditor's recommendation.
7. Expenses for four vehicles paid by Monroe County.
Recommendation(s):
1. Contracts be revised to include the identification and numbers of vehicles to be used by the
contractor.
2. Contracts for shelter services be revised to require pre -audit of contractor expenditures on a
reimbursable basis similar to contracts with other agencies and private non -profits that
provide public services.
County Administrator Responses:
Agree with auditor's recommendations.
8. HACC paid for feline leukemia testing from the Operating Account.
Recommendation:
Monroe County Board of County Commissioners should consider whether feline leukemia testing
should be a covered service provided by the County.
County Administrator Response:
Agree with auditor's recommendation.
Upon completion of the audit, please provide me with a copy of the final report. If you need any
further information from me about the responses, please let me know.
Roman Gastesi, Jr.
Monroe County Administrator
EXHIBIT O
HACC Response
Humane Animal Care Coalition, Inc.
A Yfumane Society Dedicated to the Care of Animals
283 Saint Thomas Avenue
Key Largo, FL 33037
(305) 453-0826
November 28, 2010
Subject: Comments to the Draft Audit, dated November 23, 2010
Dear Sandra L. Mathena,
As requested in your letter dated November 23, 2010 the following pages are the
comments to your draft audit. The tone of this draft is unfriendly, contains false and
incomplete information, innuendo, and unproven accusations that simply are not true.
The focus of parts of this document is to criticize small dollar value purchases used by
the animal shelter that can never be fully vindicated if the goals are to try to destroy the
integrity of a very successful small Animal Shelter. It just becomes endless arguments
that provide no benefit to anyone. For instance arguments to justify why we purchase a
Christmas tree for the animal shelter, or purchase mortar mix to repair this very old
animal shelter, are just some of the items highlighted on one of the exhibits in this
document, it just seems silly to me.
Then the report states we did not provide the documents requested in your letter to me
at the beginning of this audit, you know this is not true. The facts are we provider! 100%
of all the documents you requested in that letter and satisfied the very short deadline
you gave us. It took about 6 hours for me to collect all that information you wanted,
make copies, download the required data, and then as you know, all the documents
were given to you and your staff member at the Upper Keys Animal Shelter just as you
requested. You spent the entire day with me pouring over these documents and getting
answers to all your questions throughout this day.
The low cost HACC contract with the county works because we do not bill for all the
expenditures that incur to operate the animal shelter for the last 12 years. The Monroe
County Administrator, Jim Roberts knew this and so did all the BOCC as they approved
unanimously for us to operate this shelter. Now 12 years later we are caught up in a
negative wave of the present Government's attack mode to punish people, and if some
good people get hurt in the process, too bad.
The contract we have with the BOCC is a fix fee service contract to operate the Animal
Shelter; we are very good at this. This will continue to be our focus, and that is exactly
what the taxpayers expect of us. In addition to all the services we provided in the
contract with the BOCC, the HACC also operates the longest running free spay and
neuter clinic in Florida and this is not included in our contract with the County, not one
penny of taxpayers money is used. We have provided 5,764 free spays and neuters to
the Upper Keys citizen's pets. We have not let the hard economic times interfere with
this very expensive free service that we provide. The value to the Upper Keys citizens
is well over a Millions dollars. We remain hopeful, some one of authority will stop this
effort to destroy our reputation; in the interim we will continue to do our good work until
the County Officials run us off.
Page 2, "Background Information"; see chart that includes "Animals Euthanized". This
data concerning "euthanized° was taken from the monthly reports we send to the
County, your office simply repackaged this data omitting the important distinctions in
these reports. I invite you to hold the needle that will stop the suffering of a dying
animal; you will remember it forever, just like our staff does. This important function
requires proper respect for the people who do this, and the lasting memory they must
live with as a result. Please do not omit the very important distinction that 100% of
these animals had to be euthanized because they were sick, injured, or dangerous.
Also same chart, page 2, recommend the money chart on page 3 be added to this chart
so the reader can see easily the work that is done for the funding received in one
location.
Page 2, last line on this page: for accuracy and inclusiveness, the report should add
total miles of coverage by MM. we actually cover 59 miles of the Keys.
Page 3 "HACC Organization" In the interview you held at the animal shelter, you asked
us if we have received any awards or acknowledgments for our service, the information
we gave you was not included in this report: The HACC operated Upper Keys Animal
Shelter had been selected by the ASPCA and the Cat Fancy Magazine, July 2002
issue, as one of the top 10 small shelters in the United States, Even Governor Jeb
Bush wrote a letter to acknowledge this accomplishment and he expressed appreciation
to HACC Director for the lifetime work in helping homeless animals. Just so you know
there are also lots of good newspaper reports about our work helping homeless
animals, over the last 12 years, hundreds and hundreds of citizens have been coming to
the shelter and thanking us for the work that we do, and each week citizens tell us of
their appreciation for the free spays or neuters we have provided for their family pets.
Page 3, "HACC Fees and County Payments": The one thing your audit discovered that
is a clear violation of the BOCC fix fee contracts for animal services is "fee schedule".
Here there can be no argument, the Contractors either followed this fee schedule or not,
it is that simple. Recommend you rewrite this page to make it very clear only the
HACC contractor was found to follow the exact requirements in the contract
concerning the BOCC approved fees. HACC did not set up their own business plan
in violation of the fee schedule to take extra money from county citizens that already
pay for these shelters with their hard earned tax dollars. Simply put, the citizens got
"ripped -off" by paying extra money for adoptions and other fees. If HACC can follow the
contract fee schedule for 12 years, every animal shelter contractor should. An example
of costs that we may incur, if we spend hundreds of dollars in medical expenses to get
the health of the animal back to normal, and/or we spay or neuter the animal, the cost
for adoption is still $10.00.
Page 3, second paragraph under heading HACC Fees and County Payments, last
sentence, "HACC's President..." for accuracy and completeness please change to: "The
HACC's President stated that the Monroe County contract for the last 12 years has
been sufficient to operate the animal shelter." We never had a problem with the cost of
operations or our willingness to subsidize some of the expenses to operate this shelter
for the last twelve years at a low cost to taxpayers.
Page 3 "HACC Salaries and Benefits": Is publishing people's salary necessary in this
report? When we gave you all the W2s that you requested, we asked you to respect all
the employees privacy and you agreed. If you feel you must publish the Director's
compensation, do you also believe you should publish all the work she does: Her
normal work day is 10 hours, not counting extra time on weekends and also being
called out in the middle of the night to help the Monroe County Police Department and
the suffering animals in distress. Also do you want to publish that when she comes
home, her day is still not over, she must work additional hours talking to citizens on the
telephone and scheduling free spays and neuters, working on loading animals pictures
onto the computer for processing the pictures for the newspapers and the adoptions
internet sites, trying to get the shelter animals adopted. Do you also want to say her
salary has not increased in 12 years? There is much more but I will stop here.
Office Allowance: The Office allowance is a basic requirement for us to operate the
animal shelter and save money on operating costs; it is a required expense line item
and without this line item we would not agree to this fix fee service contract with the
BOCC. It saves HACC tens of thousands of dollars. We could not afford to pay
someone to do all the required administrative work that the President has done during
the past 12 years. While focusing on the President of HACC in your report, do you want
to also report about all the time and money he has given to the shelter? Some
examples: he has donated tens of hundreds of hours helping with the building and the
maintenance of the shelter; the President has worked long hours to make many repairs
to these old County Buildings; erected an expensive isolation room for the dogs and
cats; designing and building a nature trail for homeless animals and citizens to use;
building an expensive spay and neuter clinic at the shelter, so we can provide this free
service; provided thousands of dollars of valuable equipment to the animal shelter.
There is much more but I will stop here.
Under this heading why not tell the reader some good funding news about HACC and
how they save the taxpayers money? Tell the readers under county operations the
budget cost to operate the Upper Keys Animal Shelter was 37.3% of the total animal
control budget, today it's under 30% of the total animal control budget. Why not also tell
the reader HACC provides more services than the County ever did. HACC has
provided a better quality of life for the animals and increased services for example:
They are now opened to the public for more hours than under county operations, open
more days during the year, and most of all saved Monroe County citizens millions of
dollars by providing free spays and neuters. What your audit team fails to
understand, the low cost HACC operation of the Animal Shelter budget only
works because we do not expense all the line items of actual cost that is required
to operate this animal shelter for the last 12 years. In other words we are
subsidizing part of the real cost of doing this contract. If we properly expensed all the
cost we would have to withdraw from this contract because of a lack of money. The
operations of the Upper Keys Animal Shelter are a great 12 year success story and a
bargain to the taxpayer that your audit department simply does not get.
Also under fees, you do not have detailed information about the free spay and neuter
clinic and its value to the community. This very expensive program would cost the
county well over $100,000.00 per year to fully operate as a government service to
match what we are doing at no cost to the taxpayer. The citizens get the benefits of this
free clinic. The value to the Upper Keys citizens for this free clinic is well over one
million dollars for the 5,764 spays and neuters we have done. The average cost for a
spay or neuter ranges between $200.00 to $400.00. Also unique for an Animal Shelter
anywhere is to provide this free clinic and never hold a fundraiser, beg for money, or sell
things. We are very good at keeping expenses low and extend the value of HACC
savings even in hard economic times. We believe we have the longest running free
spay and neuter clinic in the state of Florida, 10 uninterrupted years. We will continue to
provide our free clinic until the County Official's force us to stop.
Page 4 first paragraph line 3;"...the same way Monroe County did when...' This is not
true, it's completely made up. The facts are the Monroe County policy was to let the
adopted animals go home without being spayed or neutered for 30 days. This resulted
in many animals never being spayed. We changed this poor policy 12 years ago, and
requested it be added to our contract that all animals must be spayed or neutered
before they go to the new adopter, no exception for 12 years.
Page 4 third paragraph, line 3 ..."County provides $800.00 annually to provide free
rabies..." This is not true, some years the county provided no funds. Please change for
accuracy. Don't know why this is in the audit?
Page 5, item 1. "HACC did not ... produce all records..." This is not true, we are very
proud of the accuracy and the level of detail of all of our records. They are complete in
every way and account for every penny of both county contract funds and private
donations and the expenses for both. We gave you the same exact records that our
private auditor received, and they have never had any problems with the accuracy and
details of all transactions. After the all -day meeting I attended with you and your staff, I
was left with the understanding you had all the data for the years you requested. This
was witnessed by you, your staff member, and our director. I further stated 100% of the
last year's budget data is with our auditor and we would be glad to stop that audit and
provide you with 100% of that data. You told me that would not be necessary. You
further said the detailed accounting ledger that I provided which included 100%
accounting of all that years' income and expenses for both contract funds and all
donations will be all that you required.
Also you now have a completed independent audit for the last year of shelter
operations. I believe further investigation by someone who is not trying real hard to
destroy our reputation will find Monroe County has more accurate and complete
accounting data on HACC than most of its hundreds of other contractors. An
independent expert on Animal Shelter Operations, might ask County Officials, tell me
again why some officials of Monroe County Government want to punish these people or
run them off for doing such a good job of operating the animal shelter for your
government at such a low cost?
Further I believe an independent contract expert will find all the data I provided to the
Monroe County Government audit team meets the requirements of the HACC contract.
The independent contract expert may also find the evidence of 12 years of audits that
are also in Monroe County files is both complete and accurate.
Page 5, line two "...after the review there were invoices missing ...." This is not true,
there is no missing data. I provided over 10 lbs. of requested data that was 100%
complete, no data was missing. You know this because you took possession of all this
data that I collected for you, you also know you found nothing was missing, then after
you completed your review of all the data you returned it back to me with a statement
you made to me when I asked the question "Do you have all the data that you need?",
your answer was "yes" and then you returned the 10 lbs. of data back to me, and made it
clear you were finished with this 10 lbs. of data. Contracts experts on this subject would
agree, I completely followed the requirements of the BOCC contract and provided 100%
of the requested data to the proper Government Officials. These experts would also
agree; we have followed the requirements of the Florida Attorney General that you
discussed in this paragraph.
Page 5, second paragraph, "HACC does not always retain a complete copy of the
invoice paid...." This is about the phone bills that we keep copies of in our records; the
auditor here is focusing on individual calls that mostly cost nickels and dimes. Mr.
Administrator, is this what you wanted your audit team to focus on when you tasked
them to audit us?
Page 5, third paragraph, "November 2007 and January 2008 receipts for the audit
period were inadvertently thrown away ..." Recommend removing this paragraph
because it is not true, I have these November 2007 receipts and January 2008 receipts
in my files. I also have three years of receipts in my files that are collected and stored,
labeled for each month as the contract with the BOCC requires.
Page 5, fourth paragraph, "The IRS Return of Organization ....990. Mr. Administrator,
did you want your audit team to become the voice of the IRS when you tasked for this
audit? The IRS has approved all of our 990s.
Page 5, fifth paragraph, "The Contractor is also in violation ...." We do not agree, as
stated before on other comments we made concerning providing 100% of all documents
you required in your letter and meeting at the Animal Shelter. You told me you have all
the documents you need, and returned the 10 lbs. of data back to me. You just can't
say three months later, after the fact, that you never got this data. There are
witnesses to this fact. When Government Audit Officials say that they have all the
data needed for this audit, then return the data back to me, I have no reason not to
believed them.
The October letters you reference here and in Exhibit F appear to be an exercise of
abuse of power by asking again for the same information that you already analyzed and
return to the contractor months earlier.
Page 7 second paragraph "During interviews, with the President of HACC..." Most of
this paragraph is not accurate and needs to be deleted. When asked about funds we
have saved over the years in our Operational Account. {The Operational Account is the
checking account that 100% of all the contract funds go into and 100% all the expenses
are paid from.} My complete answer to that question was: For a 10 year period we
had zero savings from our operational account. I explained to the County Auditors, the
first time any money was saved from this account was beginning in 2008, when a higher
paid employee suddenly left the job because of illness. We keep her job opened using
lower paid new hires; this is the only reason we could save money in this account.
When we find her replacement, savings in this account will no longer be possible. Why
is this in the audit?
Page 7, the data on this page is not accurate, the "Costs" or Basis is not even close to
being correct, for the Mutual Fund, and we have never fully invoiced for all the cost of
the "Spay and Neuter Expenses" you have listed here, same goes for shelter expenses.
Page 8, Some of the data here is not correct and appears to us as invented data. No
one could possibly come up with this figure based on facts. For example, your audit
team came up with a number of 1117,368.00" that is referred to as from "county funds".
Simple accounting from the data you have, makes it mathematical impossible to get
even close to this invented number. Again what is really going on? My long
experiences with the CPAs that I know, is they never invented numbers, then put them
into reports and try to pass them off as facts. I could go on, but I will stop with this
simple example.
The information for this example and all the data requested was given to you as I have
stated before, but your department has failed to properly perform the analysis of this
data correctly.
Page 9, 2009 Mazda is a replacement auto for the Astro Van we purchased 10 years
ago with private funds. Our first choice was to buy another Astro, but they are no longer
in production. Both vehicles were purchased using private funds. This page is another
example of endless arguments that benefit no one.
Does Monroe County really want the HACC owned 2009 SUV Mazda, and the old
Astro? If you can justify the "taking" of a private company's vehicles with a Court ruling,
and show us evidence the BOCC has voted to take vehicles from a small animal
shelter, of course we will give them to you. I can't believe this current BOCC would ever
want to do such a dastardly act.
Also, it appears some Government Officials represented in this document, want to claim
all of our savings, if I have this understanding correct, please let me know so I can tell
our supporters as soon as possible that the BOCC wants their donations that they gave
to help homeless animals. This part of your audit also looks a little crazy to me. Again I
can't believe the BOCC would ever want to do this. Please have the County
Administrator clarify Exhibit I, and the above comments by December 15, 2010, in a
letter to HACC, so I can correctly clear up this innuendo and report it to all of the animal
shelters supports.
County Attorney opinion "that the County probably has at least an equitable interest in
this vehicle". I hold the County Attorney in high regard; I believe if she had been
given the correct information, her above opinion would not be what was written in
Exhibit I.
Page 9, All the data under "cost" or "Basis" is not correct. It appears to me the auditor
has invented these figures; they are way off the scale of accuracy.
Page 10, Same comments as page 9, the auditor has invented these figures, they are
way off the scale of accuracy.
Page 11 Finding. Again looks like your auditor is looking for problems that don't exist.
Recommend this page be removed because it is argumentative and contains
incomplete information.
I feel the hate in this report, are there any Officials in Monroe County Government
that like the work we have been doing for 12 years, and is willing to stand-up and
put a stop to this type of unsupported negative activity? If you don't know what
we do, and what we have accomplished, in invite you to please read the 12 years
of annual reports you have in your Government files.
Pagel2,same comments as page 11. This page is argumentative, contains incomplete
information, and innuendo. The auditor is mixing apples with oranges in trying to make
comparison with the employees at each animal shelter regarding their ability, expertise,
work habits, which lead to the subsequent compensation package. If you want to
publish the compensation packages in your report, it must also take the above into
account. Failure to do this is not honest reporting. My speculation is the uniqueness of
each of these three people have different experience, different responsibility, and
different performance and could never be grouped together as equals to make an
honest comparisons. Don't understand the purpose of this page. Because this page
has incomplete information, and is judgmental, recommend it be removed.
Page 13, Telephone use. Yes this page is also argumentative, contains incomplete
information, and innuendo. Again the auditor finding is simply an uninformed personal
opinion. The facts are this is an Official telephone number in which the business
transactions for HACC are conducted. The telephone number is also printed on our
business cards and stationary, Exhibit K from someone's internet site has this same
business telephone in reference to HACC. Recommend this page also be removed
because it is not true and has incomplete information, and unfounded personal opinion.
Page 14 Vehicles again. Here you point out correctly the two County owned vehicles
have the high priced insurance that the contract requires, but you fail to tell the reader
how much that cost for one very old (10 years old, 2000 Dodge County pickup truck with
a 20 year old body to hold animals, and should be replaced) and 2007 County Ford
Cargo Van. The total yearly insurance cost to HACC, Inc. because of excessive
contract requirements is $4,300.58. While the two HACC, Inc. owned vehicles are not
part of the contract, the yearly insurance cost is $797.40 for both vehicles for 2011. So
it's again, shame on us for finding cheaper insurance for the HACC's own vehicles.
Recommend this page also be removed because it is argumentative, contains
incomplete information, and innuendo.
Page 15, report -feline leukemia testing. This page contains false and misleading
information, it should be removed. To understand how "off the mark" this page is you
first need to know a little about feline leukemia testing. Please let me explain: If you do
not test for feline leukemia, you are sending an infected cat home to spread this fatal
disease to other cats, and having family members become attached to the new adopted
cat only to see it die a certain death from this dreadful disease that occurs throughout
the Florida Keys. Not to test for this disease is morally wrong and should never happen,
except the county operated animal shelter did this unthinkable act every day until we put
a stop to it. They never tested for feline leukemia. We added this costly language into
our contract with the BOCC from the beginning. We buy the leukemia test kits, cost is
about $20.00 per test, and we have tested for 12 years, no exception, all adopted cats.
It is the right thing to do. Then, another Animal Control contractor did not like paying for
feline leukemia test kits that was currently a contract requirement, and had a backroom
deal to change the wording from a clear requirement, to only perform the feline
leukemia testing if you can find some extra money. We objected to this change and
made it very clear that we would continue testing for feline leukemia on 100% of our
adopted cats. The changes that were made to eliminate this requirement is a black eye
to the County and the employees who make this change. The replacement language
today makes it OK not to test, if you can't find the money in your budget, you don't have
to test. This is a clear example of a Contractor economically benefiting, with the
help of County Officials, at the expense of the citizens living in Monroe County,
how shameful! Your auditing department has then misrepresented this language to
the reader: your auditor says "feline leukemia expenses should be reduced from
our donation account." There is no language like this in our existing contract; it
is simply made up by the auditor who wrote this report.
It is not correct that we did not give you all the data on cost we paid for the feline
leukemia test kits, the data we gave you covers the period of the audit, and provides the
date and amount paid for each order from the suppler of the feline leukemia test kits.
The data we gave your audit department is 100% complete and accurate. Again we are
at a loss as to what is really going on here with all this incorrect and misinformation
information found in this draft report.
Also your audit team knows HACC has never held a fundraiser, or sold items to raise
money. We have never begged for money, we told you this at the all -day meeting you
requested. You also know we would never use the donated funds to pay for anything
except spay and neuter expenses, we made this very clear, it's our company policy.
In conclusion, for anyone to audit the HACC books, they will find it to be very simple and
not complex, we just have two checking accounts and 100% of all funding and
deposits goes through these two accounts. There are no cash transactions. All data
has redundant tracking sources to follow for accuracy and completeness. The same
information that we have been providing to the independent auditors for 12 years has
been 100% true and accurate, and was given to your audit department exactly as they
had requested. There are no mysteries to solve; it is just simple and direct accounting.
The reasons our financial records are so complete and have built in redundancy is we
hired a CPA who is an expert in auditing small business like ours and have followed his
exact advice for 12 years. As reported earlier in our comments we could not be more
proud of the high professional standards and completeness of the financial records of
HACC.
While some Monroe County Government Officials may want to argue with some of our
hundreds of decisions on small purchases that we have made, we do not. Our focus
remains in helping unwanted animals, helping citizens, and most of all solving the
animal overpopulation problems by continuing to provide free spays and neuters until
the Monroe County Government Officials stop us.
Best regards,
Thomas F. Garrettson, President HACC, Inc.
cc: Roman Gastesi, Dent Pierce, and Suzanne Hutton