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01/27/2011 AuditMONROE 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 January 27, 2011 CLERK OF THE CIRCUIT COURT MONROE COUNTY www.clerk-of-the-court.com The Honorable Danny L. Kolhage Clerk of the Circuit Court 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 Re: Audit Report of the Monroe County Contract with Florida Keys Society for the Prevention of Cruelty to Animals, Inc. Dear Mr. Kolhage: The Clerk's Internal Audit Department has completed an audit of the Monroe County Contract with the Florida Keys Society for the Prevention of Cruelty to Animals, Inc. The objectives were to assess 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. We would like to thank the Executive Director and her staff for their cooperation while conducting the audit. By its nature, this report focuses on exceptions, weaknesses, and problems. This should not be understood to mean there are not also various strengths and accomplishments. This audit was conducted with the assistance of Michael Stanek, CIA, CCSA Internal Auditor. The accompanying audit report is provided for your information. Additional copies of the report will be provided upon your request. Sincerely, Sandra L. Mathena, CPA, CFE, CIA Director of Internal Audit cc: Board of County Commissioners (5) Connie Christian, Executive Director FKSPCA Roman Gastesi, County Administrator Suzanne Hutton, County Attorney Christine Limbert, Assistant County Attorney Dent Pierce, Director of Monroe County Public Works Sandee Carlile, Clerk's Finance Director AUDIT REPORT OF THE MONROE COUNTY CONTRACT WITH FLORIDA KEYS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INC. January 27, 2011 � GpUNTy-`l�, vJ : yJv • Gym E 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 FLORIDA KEYS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INC. TABLE OF CONTENTS I. OBJECTIVES AND SCOPE II. METHODOLOGY 1-2 III. BACKGROUND INFORMATION 2-5 IV. AUDIT FINDINGS 1. Adoption fees in addition to approved Board of County Commission fees are being charged by FKSPCA with Community Services Department approval since 2008 in accordance with Section III (C) of the contract. The Community Services Department did not request Board of County Commission Approval for the Additional Adoption Fees. 6-8 2. FKSPCA coded feline leukemia virus testing as a Monroe County expenditure. 9-10 3. FKSPCA coded shelter animal spay and neutering as a Monroe County expenditure. 11 4. FKSPCA coded DHLPP/Cv vaccination for dogs as a Monroe County expenditure. 12 5. Donations used to fund expenses of Cudjoe Key House for shelter managers. Monroe County was unaware of the housing arrangement. 13-14 6. W-2's for shelter managers did not include income from housing supplied by FKSPCA. 15-16 7. Invoices and receipts paid do not reflect business purpose. 17 8. FKSPCA coded shelter microchips as a Monroe County expenditure. 18 9. Documentation is unavailable showing that the County approved the sale of merchandise by the FKSPCA. 19 10. Monroe County and FKSPCA are not following the contract, Section XVII Fundraising. 20 V. EXHIBITS A. County Administrator's audit request letter. B. Contract Between the Board of County Commissioners of Monroe County, Florida and FKSPCA dated May 18, 2005. C. Renewal Agreement between Board of County Commissioners and FKSPCA dated April 21, 2010. D. Profit & Loss January 2007 through October 2010. E. FKSPCA building advertising and donation check. F. FKSPCA Adoption Fees and Package. G. E-mail from Community Services dated September 12, 2007. H. County Attorney Opinion on Fees. I. County Attorney opinion on shelter manager housing. VI. Auditee Response A. FKSPCA response B. County Administrator response. AUDIT REPORT OF THE MONROE COUNTY CONTRACT WITH FLORIDA KEYS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, 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 Florida Keys Society for the Prevention of Cruelty to Animals, Inc. (FKSPCA). Monroe County entered into an agreement with FKSPCA effective July 1, 1999 to provide complete animal control and enforcement services from mile marker 0 to 16.7 (the Harris Channel Bridge), including the City of Key West. This contract has been renewed numerous times since 1999. 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 FKSPCA's processes, policies and procedures, and expenditures. 1. LuAnn Huff, Director of Florida Keys Society for the Prevention of Cruelty to Animals, Inc. 2. Connie Christian, Executive Director, Florida Keys Society for the Prevention of Cruelty to Animals, Inc. 3. Jane Dawkins, President Florida Keys Society for the Prevention of Cruelty to Animals, Inc. 4. Roxanne Garza -Mutt, Florida Keys Society for the Prevention of Cruelty to Animals, Inc. 5. Roman Gastesi, Monroe County Administrator 6. Suzanne Hutton, Monroe County Attorney 7. Christine Limbert, Monroe County Assistant Attorney 8. Dent Pierce, Division Director of Monroe County Public Works 9. Beth Leto, Assistant Division Director of Monroe County Public Works 10.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. FKSPCA general ledgers. 5. FKSPCA invoices and related expenditures. 6. Monroe County checks for FKSPCA's monthly payments. 1 7. Donation and Fee Receipts. 8. Contract between the Monroe County Board of County Commissioners (County) and FKSPCA (Contractor) dated May 18, 2005. 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 FKSPCA, to provide animal control, adoption services and investigate animal cruelty. The contractor provides all staffing, equipment, and supplies necessary to operate the Key West Animal Shelter located at 5230 College Road, Key West, Florida. Animal Shelter Monthly Reports Summary Tanuary — December 2009 SUFA HACC FKSPCA Dos Cats Dos Cats Dogs Cats Animals Brought In: 159 236 201 473 398 524 Animals Picked Up: 104 40 86 37 162 69 Animals Adopted: 148 121 110 129 158 227 Animals Redeemed: 80 7 105 17 247 64 Animals Euthanized: 13 69 81 358 79 180 Average # Animals on Hand: 17.2 47.6 15.5 37.6 34.6 79.9 Service Calls: 433 801 515 Bite Reports: 41 23 1 34 1 Cruelty Cases: 67 0 70 2009 County Payments: SUFA HACC FKSPCA Total excluded Rabies vaccine $263,476.56 $264,761.04 $387,507.60 $915,745.20 2 Animal Shelter Monthly Reports Summary Tanuary — Tune 2010 FKSPCA HACC SUFA Do s Cats Dogs Cats Do s Cats Animals Brought In: 193 278 88 254 64 76 Animals Picked Up: 100 75 37 15 54 8 Animals Adopted: 57 120 49 50 67 52 Animals Redeemed: 149 24 40 18 38 1 Animals Euthanized: 20 97 32 196 9 46 Average # Animals on Hand: 33.7 75.8 14.7 26.5 15.8 42.2 Service Calls: 402 443 165 Bite Reports: 40 22 20 Cruelty Cases: 5 0 28 The Society receives use of the Animal Shelter facilities located at 5230 College Road on Stock Island under their contract to operate the Key West Animal Shelter. The buildings are owned by the City of Key West and leased to Monroe County for a nominal fee. It is the city's contribution for the shelter. 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 Commissioners to include both Big Pine Key and Marathon Animal Control Shelters and to provide complete animal control and enforcement services from mile marker 16.7 through mile marker 69 (up to mm 70), including the Cities of Marathon, Key Colony Beach and Layton for the six months ending February 28, 2011. This temporary extension of the FKSPCA's service area is due to SUFA's resignation as of August 31, 2010 and at the request of Monroe County, for the FKSPCA to temporarily assume the duties of SUFA until this area could be rebid. FKSPCA Organization The Florida Keys Society for the Prevention of Cruelty to Animals, Inc. is a not -for -profit organization incorporated in Key West on January 25, 1999. The organization is classified as a Section 501 (C)(3) organization under the Federal Internal Revenue Code. There are six Directors on the Board, and all are residents of Key West according to their 2010 filing with the Florida Division of Corporations. According to the 2008 IRS Form 990 Return of Organization Exempt from Income Tax, the Florida Keys SPCA is dedicated to promoting the humane treatment of all animals through compassionate care, adoption, education, population control and humane law enforcement. Activities include: animal control, low cost spay and neuter clinic, pet adoption, public education, care for animals when owners are in distress. 3 FKSPCA Fees and County Payments FKSPCA charges adoption fees approved by the Monroe County Board of County Commissioners per Resolution No. 599-2006. All Monroe County Board of County Commission approved 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. Additional adoption fees were approved September 12, 2007 by the Community Service Department. The FKSPCA began charging the additional adoption fees in 2008. These fees are accounted for separately and have been used to offset the Monroe County animal shelter costs. See Exhibit D — Profit & Loss January 2007 through October 2010. The FKSPCA maintains a separate cash account with a local financial institution for donations received or designated for the building fund. See Exhibit E — FKSPCA building advertising and donation check. In the Renewal Agreement, effective July 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 were increased to $395,645.26, or $32,970.44 per month. County Payments and Shelter Fees Tanuary — Tune 2010 FKSPCA HACC SUFA Total 2010 County Payments: excluded Rabies vaccine $193,753.80 $133,307.18 $131,738.28 $458,799.26 Fees Submitted to the 12,816.85 5,907.00 5,206.00 23,929.85 County from the Shelter: FKSPCA Salaries and Benefits The Shelter Director's salary is $40,000. The Board of Directors is an all volunteer board. The FKSPCA provides health insurance for their employees. FKSPCA does not have an employee pension plan. FKSPCA Services The contract requires an animal to be spayed or neutered prior to releasing the animal or transferring ownership to its adopter. 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. 4 Free public spay and neuter clinics are held at the Key West shelter to prevent animal overpopulation. Public spay and neuter clinics are paid for by private donations or grants and a receipt is provided for every donation. The animals also get free rabies shots. Monroe County provides $800 annually to provide free rabies vaccinations. According to the FKSPCA's 2009 IRS Form 990 - Return of Organization Exempt from Income Tax, "FKSPCA provides low-cost spay & neuter services for dogs and cats and the occasional exotic pet. The services are provided free of charge for pets of community residents who are unable to pay and for all feral cats and all pit bull/pit bull mixes. During 2009, FKSPCA spayed and neutered the following animals owned by the public: 105 feral cats, 262 dogs and 308 cats, excluding shelter animals. Of this 675 total animals, 154 were done free of charge to the owners. All shelter animals are also spayed and neutered before adoption. Shelter animals spayed or neutered in 2009 totaled 286. Free rabies vaccinations were made possible by grant from Monroe County and provided to the public at each spay neuter clinic during 2009." The FKSPCA adoption package includes spay and neuter, heartworm test for dogs, Fely/FIV test for cats, DHLPP/Cv vaccination for dogs, FVRCP vaccination for cats, rabies vaccination, deworming, flea & tick treatment, free behavior counseling, training video, bag of science diet food, free vet exam at participating veterinarians, free 30 day insurance policy provided by ShelterCare Insurance, Monroe County license and microchip. Exhibit F — FKSPCA Adoption Fees and Package. Adoption S cials Adult Cats $15.00 An animal that is 6 years or older Free to anyone 60 years or older Dog Ado Lions Puppy u to 4 months old $100.00 Adult 5 months to 7 ears $75.00 Senior 8 years and older $50.00 Cat Adoptions Kitten (up to 4 months old $75.00 Adult 5 months to 7 ears $55.00 Senior 8 years and older $35.00 2nd Kitten adopted at same time as other kitten $25.00 2nd cat (adult or senior) adopted at same time as other cat or kitten $25.00 Small Animal Ado tions Birds $25.00 Bunnies $25.00 Ferrets $25.00 R IV. AUDIT FINDINGS 1. Adoption fees in addition to approved Board of County Commission fees are being charged by FKSPCA with Community Services Department approval since 2008. The Community Services Department did not request Board of County Commission approval for the Additional Adoption Fees. Finding: Adoption fees in addition to approved Board of County Commission fees are being charged by FKSPCA with Community Services approval. The FKSPCA adoption package includes spay and neuter, heartworm test for dogs, Fely/FIV test for cats, DHLPP/cv vaccination for dogs, FVRCP vaccination for cats, rabies vaccination, deworming, flea & tick treatment, free behavior counseling, training video, bag of science diet food, free vet exam at participating veterinarians, free 30 day insurance policy provided by ShelterCare Insurance, Monroe County license, Microchip. Exhibit F — FKSPCA Adoption Fees and Package. The total fees for adoptions are listed below while Monroe County's approved fees are $10 per adoption plus $10 per license. Adoption S ecials Adult Cats $15.00 An animal that is 6 years or older Free to anyone 60 years or older Dog Adoptions Puppy u to 4 months old $100.00 Adult 5 months to 7 ears $75.00 Senior 8 years and older $50.00 Cat Adoptions Kitten (up to 4 months old $75.00 Adult 5 months to 7 ears $55.00 Senior 8 years and older $35.00 2nd Kitten adopted at same time as other kitten $25.00 2nd cat (adult or senior) adopted at same time as other cat or kitten $25.00 Small Animal Ado lions Birds $25.00 Bunnies $25.00 Ferrets $25.00 C1 FKSPCA had documentation from the Community Service Department that approved the additional adoption fees dated September 12, 2007. In FKSPCA's memo to Community Services dated September 12, 2007, it states "Recently while looking at SUFA's website, I noticed they have flat fees for adoptions. The FKSPCA has charged adopters fees based on some of our expenses in relation to each individual animal (i.e. if the animal had to be spayed/neutered or microchip). We have not passed on fees for basic vaccinations, worming, etc. We feel it is important that an individual coming into our shelter knows up front what the cost of adoption will be prior to choosing an animal and therefore we would like our organization to also charge flat fees for adoption. It further states "On behalf of the FKSPCA Board of Directors, I would like your permission to charge the following adoption fee:" The total amount of additional adoption fees charged is $43,630 since FKSPCA received authorization from the Community Service Department to begin the flat fees for adoptions. See Exhibit G — E-mail from Community Services dated September 12, 2007. Community Services approved the additional fees but did not request Board of County Commission approval to change the fees as outlined in Monroe County Resolution No. 496-2000. The contract was not amended for the disposition of the additional fees. According to the contract Section III (C) "The Contractor shall collect and remit to the County all funds that are collected for fees, license certificates, citations, penalties, adoptions, etc." Monroe County monthly funding is deposited into the operating account. The operating account also includes fees, grants and donations; however, the FKSPCA maintains a classification system for the accounting records. Income and expenses that are related to the operation of Monroe County's animal shelter are classified as such. Income and expenses related to other operations (spay/neuter clinic, fundraising, new building fund, etc.) are classified as related to those various activities. See Exhibit D — Profit and Loss January 2007 through October 2010. Countv Pavments Less Shelter Exuenses As of 10/2010 2009 2008 2007 Total County Contract 325,168 389,729 388,253 383,334 1,486,484 Animal Control Expense 392 979 477 615 486,213 400 427 1 757 234 Total 67,811 87,886 97,960 17,093 270,750 FKSPCA had a deficit balance each year for shelter operations. After adjustments for items improperly coded to Monroe County animal control expense on the Profit and Loss statements such as feline leukemia/FIV, microchips, and spay or neutering of shelter animals, the deficits for 2010 through 2007 were $67,811, $87,886, $97,960, and $17,093 respectively. FKSPCA used additional adoption fees of $43,630 as well as donations made to the shelter for Monroe County animals to cover these deficits. We requested an opinion from the County Attorney's Office on whether the additional adoption fees of $43,630 should be remitted to Monroe County. According to the County attorney opinion, supplemental services rendered by FKSPCA and not required by the contract are: Felv test for cats, DHLPP/Cv vaccination for dogs, FVRCP vaccination for cats, deworming, free behavior 7 counseling, training video, bag of Science Diet food, free vet exam at participating veterinarians, free 30 day insurance policy provided by ShelterCare insurance, microchip. The County Attorney opined "While the division director approval did not comply with the county's procedures, the contractor made the appropriate request and received what could reasonably be considered the approval required in the contract. It is further written "Since they had the imprimatur of authority to increase the adoption fees to cover the other services which the contract does not require, they should be allowed to retain the fees collected to cover the costs they incurred above and beyond those required by the contract." See Exhibit H — County Attorney Opinion on Fees. Recommendation(s): 1. We recommend that the Board of County Commissioners formally approve any additional fees charged by all contractors. 2. We recommend that the contracts be revised as to the issue of fees. 3. 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. FKSPCA ResPon�): Correction: Auditor's listing of items included in adoption fees omitted "a life-long friend!" (priceless) FKSPCA agrees with Auditor's findings and County Attorney's opinion. County Administrator Response(s): Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 2. FKSPCA coded feline leukemia virus testing as a Monroe County expenditure Finding: Currently, FKSPCA codes feline leukemia testing as a Monroe County expenditure. FKSPCA provides feline leukemia testing for cats. Section III (A) (3)(d) — Care of animal 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 coded to FKSPCA which includes additional adoption fees and FKSPCA donations. See Exhibit D — Profit and Loss January 2007 through October 2010. The estimate of the cost to provide FelineLuk/FIV testing from 2007 to 10/31/10 is $11,697.47. Their method of providing the detail is as follows: We estimate that our cost to test shelter cats for feline leukemia for 2007 — 2010 is $11,697.47. We did not pull each invoice for tests purchased but we did calculate the approximate amount incurred by generating a report showing the total cats taken in during that time period whose outcome was adoption (see attached). All cats that were adopted would have been tested for FIV & feline leukemia (the same test for both) prior to adoptions. To that number we added an additional 3% to estimate those cats that tested positive and were not placed for adoption. We also added our ending inventory of cats at October 31 2010, which was 121 and 51 for Key West and Marathon, respectively (see attached reports previously provided to Monroe County Public Works). Subtracted from ending inventory were the 25 feral cats housed at the Marathon shelter that were there when we arrived and we were told were tested by SUFA. Our calculation follows: Cost Year # of Cats per Test Cost per Year 2007 141 12.375 1,746.24 2008 236 12.375 2,918.89 2009 236 12.375 2,918.89 2010 (through 10/31/10) 185 12.375 2,294.33 Inventory at 10/31/10 less Marathon Feral Cats at 9/1/10 147 12.375 1,819.13 Total 945 $11,697.47 Cost per test 12.375 Approximate total cost to test cats for FeLuk/FIV from $11,697.47 2007 to date Pursuant to the contract Section III (A) (3) (d) feline leukemia expenses have to be provided from another source. Recommendation(s): 1. FKSPCA should segregate these feline leukemia virus testing expenses from the funding provided by the County. 2. Monroe County Board of County Commissioners should consider whether feline leukemia testing should be a covered service provided by the County. 3. We recommend that the contracts be amended as to covered services. 0 FKSPCA Response(s): In the future, FKSPCA will classify feline leukemia tests as an FKSPCA expenditure rather than that of Monroe County. Doing so will still leave a sizable deficit in the amount received from Monroe County to operate the Key West shelter and provide animal control to the Lower Keys each year. The FKSPCA agrees with auditor that the Monroe County BOCC should consider these expenditures to be covered by the County. County Administrator Response(s): Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 10 3. FKSPCA coded shelter animal spay and neutering as a Monroe County expenditure. Finding: Currently, FKSPCA codes shelter animal spay and neuter charges as a Monroe County expenditure. 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. Public spay and neuter clinics are held at the Key West Shelter. Monroe County has not paid and is not responsible for any of these expenditures. Public spay and neuter clinics must be paid for by private donations or grants. The Monroe County contract does not require spay and neuter clinics to be held. Donations are received from the animal's owner for spay and neuter of private animals but it does not cover the cost of the service. According to the FKSPCA the expenditures for spay and neuter of shelter animals classified as Monroe County for 2007 through 2010 are 2007-none, 2008-$7,139.02, 2009-$8,012.50, 2010 through 10/31 /2010 - $8,045.90. These amounts include veterinarian fees only, pharmaceuticals and supplies for shelter spay and neuters were not coded to Monroe County. Additional adoption fees charged by the contractor were applied to the spay and neutering of shelter animals. Recommendation(s): 1. FKSPCA should segregate these expenses from the funding provided by the County. 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. FKSPCA Response(s): In the future, FKSPCA will classify spay/neuter expenses for adoption animals as an FKSPCA expenditure rather than that of Monroe County. Doing so will leave a sizeable deficit in the amount received from Monroe County to operate the Key West shelter and provide animal control to the Lower Keys each year. County Administrator Response (sl Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 11 4. FKSPCA coded DHLPP/Cv vaccination for dogs as a Monroe County Expenditure. Finding: Currently, FKSPCA codes DHLPP/Cv vaccinations as a Monroe County expenditure. It is a series of three (3) shots for dogs that costs approximately $22.59 per animal. This is an additional service provided by the shelter. Additional adoption fees charged by the contractor were applied to the cost of the DHLPP/Cv vaccinations. According to the contract with Monroe County, DHLPP/Cv vaccinations are not a required service. DHLPP/Cv is a vaccination that protects against several diseases. DHLPP/Cv includes the following: Canine Distemper Virus, Hepatitis, Leptospirosis, Parainfluenza, Parvovirus, Coronavirus. Recommendation(s): 1. FKSPCA should segregate these expenses from the funding provided by the County. 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. FKSPCA Response(s): The FKSPCA contract with Monroe County does not specifically require vaccinations of dogs, nor does it specifically exclude vaccinations of dogs. In our opinion, this reasonable cost of ensuring the health of the animals is an expenditure related to our contract. The FKSPCA follows nationally recognized vaccination protocols of shelter animals for the health of individual animals as well as the shelter population as a whole and will continue to do so even if Monroe County feels it should not cover these costs. As is evident from financial statements provided by FKSPCA, each year County funding must be supplemented with donations and grants to cover expenditures. Therefore, while the expenditure was classified as "Monroe County", donations and grants rather than Monroe County funds were used to meet this expenditure. If Monroe County feels it should not cover the dog vaccinations, FKSPCA will classify future dog vaccinations as an FKSPCA expenditure rather than that of Monroe County. County Administrator Response(s): Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 12 5. Donations used to fund expenses of Cudjoe Key House for shelter managers. Monroe County was unaware of the housing arrangement. Finding: The house in Cudjoe was acquired in 2003 to house shelter managers. The original loan amount was $250,000 from First State Bank. The 2009 Audited Financial Statements list debt of $228,877. The salary of the shelter manager was paid with Monroe County funds. The utilities at the residence were paid by the shelter manager. Monroe County does not pay for housing. The expenses of the house including loan interest were $16,811.04, for the period ending October 2010, $34,637.39 for the year ended 2009, $29,939.05 (2008), and $65,319.76 (2007). In 2007 there were concrete repairs of approximately $31,000 due to Hurricane Wilma. All of the housing expenses are paid from the FKSPCA donations and sales. See Exhibit D — Profit & Loss Statements January 2007 through October 2010. The FKSPCA Executive Director responded to our questions about the house "With housing costs so high in the Florida Keys, the house was used as a recruiting tool to bring highly qualified individuals to the FKSPCA for employment as our shelter director. For the six months prior to purchasing the Cudjoe property, we were without a shelter director as each viable candidate stated that the high cost of housing as a deterrent to relocation. Since the purchase, all FKSPCA shelter directors until the current shelter director have lived at the property. The FKSPCA was lucky to find a long time Keys resident to be the current shelter director. The property was a valuable asset in recruiting and retaining the two very talented shelter directors prior to our current shelter director. Now the FKSPCA board feels the property has served its primary purpose but is no longer needed. The FKSPCA board of directors has made the decision to sell the property and it is currently on the market for sale. Any proceeds from that sale will be added to the FKSPCA new building fund. Our current shelter director does not live in the house." An opinion was requested from the Monroe County Attorney on whether this was a valid use of donations according to the contract between FKSPCA and the County. The County Attorney opines that the language of the contract makes it very clear that the intent was to allow a contractor to provide more and/or better services at the shelter than the minimum required by the county in exchange for its contract price. According to the responses you received from the FKSPCA, the house was acquired with income from sources other than the county contract, and all expenses related thereto were paid with funds from sources other than the county contract. According to the statements provided, there were more than sufficient funds available for the Cudjoe property acquisition costs and expenses other than the donations received at the shelter. The FKSPCA has provided P&L statements reflecting that the county funding is accounted separately from a variety of donations and fundraising activities. There are separate categories of funds, including fundraising in general, Dog Park Donations, Spay/Neuter Clinic contributions and donations as well as Spay/Neuter clinic income, donations received at the Shelter, sales of merchandise, etc. There is more than sufficient income from fundraisers to cover the cost of the property which was provided as housing as a salary enhancement to attract quality shelter directors. There is no indication that it was necessary for the FKSPCA to utilize either County contract income or any funds received at the shelter for any of the costs it deemed necessary to provide a 13 housing incentive to attract experienced management to enhance the services they provide for the Lower Keys animals. See Exhibit I — County Attorney opinion on shelter manager housing. The building fund is a fund to purchase a shelter for the animals in Monroe County. The advertising for the Florida Keys SPCA Spring Social displays "All proceeds benefit the FKSPCA Building Fund to keep our Furry Friends safe." See Exhibit E — FKSPCA building advertising and donation check. In order to document that all County funds paid are used for operating expenses and no investments Monroe County should require pre -audit of expenditures. Recommendation(s): 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. FKSPCA Responses) FKSPCA agrees with Auditor's findings and County Attorney's opinion. County Administrator ResPonse(s): Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 14 6. W-2's for shelter managers did not include income from housing supplied by FKSPCA. Finding: The IRS form W-2 for the previous shelter managers did not include income for the housing supplied by FKSPCA. According to the IRS regulations, you can exclude the value of lodging you furnish to an employee from the employee's wages if it meets the following tests. It is furnished on your business premises. It is furnished for your convenience. The employee must accept it as a condition of employment. The regulations further states, "You furnish the lodging to your employee for convenience if you do this for a substantial business reason other than to provide the employee with additional pay". Recommendation(s): 1. FKSPCA should follow IRS regulations for shelter manager housing income. FKSPCA Response(s): The FKSPCA believes it does follow the IRS regulations for shelter housing. The FKSPCA believes all three tests that allow employer provided housing to be excluded from the employee's income have been satisfied. a. The housing was considered by the FKSPCA to be a part of its premises to be used as an aid in caring for certain animals. Business premise does not have to be the main location. The FKSPCA board decided to purchase the house when it was offered by Feline Manor based on: i. The below market price offered by Feline Manor, ii. The FKSPCA board's belief that it needed a location to care for the animals with a variety of short term special needs. This was done many times over the course of each director's employment and iii. The use of the house as a recruiting tool for well -qualified shelter directors. This excerpt from the minutes of the October 16, 2003 FKSSPCA board meeting documents the intent of the board: `The board members unanimousjagreed that the property would make a very good site for caring for animals that needed to be apart from the normal shelter area andl or might require care in the off hours. It could also be used for certain animals in the Foster Animal program that the shelter might institute in the near future. The shelter will require that the new director live on premises so that any animals there would have care during non -business hours and the property would be cared for. " b. The housing was furnished for the convenience of the FKSPCA. Many special needs animals need round-the-clock care and observation. The best option for the FKSPCA was for someone to live on site so that those animals could be monitored after regular shelter hours. Those animals would be brought back to the shelter for observation during on -duty hours. c. The employees were required to accept and did accept the housing as a condition of employment. The first two shelter directors hired after the house was purchased accepted the housing as a condition of employment. Each one was told they would be required to 15 live on premises of the Cudjoe house in order to accept the position. Each one agreed to do SO. While the provided housing was certainly a wonderful recruiting tool that helped the FKSPCA attract two very capable and qualified shelter directors, it was not the only reason for the purchase of the house. Two different independent auditors of the FKSPCA financial statements were both made aware of the facts and circumstances of the housing/employment arrangement and neither auditor objected to the FKSPCA position and the W-2 was issued. Many animals were cared for intermittently for short periods of time at the Cudjoe house. That task is now distributed among employees and devoted volunteers. The FKSPCA was able to recruit a long-time Keys resident, with no need for housing, as our current shelter director. While the FKSPCA feels the house once met a vital need of our organization, it is no longer needed and has been placed for sale. Regardless of the County's position, employer provided housing is not a current issue and the FKSPCA does not foresee it becoming an issue in the future. County Administrator Response(sl: Agree with auditor's recommendation. 16 7. 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. 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, 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. 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. Recommendation(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. FKSPCA Response(s): FKSPCA will instruct staff to state the purpose of all expenditures on the face of the receipts and have the purchaser sign when that purpose is not clearly evident. County Administrator Responses) Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 17 8. FKSPCA coded shelter microchips as a Monroe County expenditure. Finding: Currently, FKSPCA pays for microchips for shelter animals with County funds. FKSPCA provides microchipping for shelter animals as a supplemental service. The expenses for the microchips for 2010 — 2007 are $1,940, $2,503, $1,085, and $0 respectively. According to the contract with Monroe County microchip placement is not a required service. Microchip placement should not be coded as a Monroe County expense. Recommendation(s): 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. FKSPCA Response(s): The FKSPCA has the highest rate of animals returned to owners of the three Monroe County animal control contractors. Every animal that is adopted from our shelter is given a nationally registered microchip and every animal that comes into our shelter is scanned for a microchip. We believe in this technology as do the hundreds of owners whose animals have been returned to them quickly because of microchips. Microchips also help to lower the costs related to animal shelters by enabling animals to be returned quickly and thereby helping to lower the animal population held at the shelter at any given time. In the future, FKSPCA will classify this cost as an FKSPCA expenditure rather than that of Monroe County. Doing so will still leave a sizable deficit in the amount received from Monroe County to operate the Key West shelter and provide animal control to the Lower Keys each year. County Administrator Responses) Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 18 9. Documentation is unavailable showing that the County approved the sale of merchandise by the FKSPCA. Finding: Currently, the FKSPCA is selling various items at their shelter. At the time of the audit, there was no evidence available showing that the County approved the sale of merchandise by the FKSPCA. According to the contract with Monroe County, Section 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 or his designee..." Recommendation(s): 1. We recommend that the County establish written procedures concerning the sale of merchandise by the animal shelters. FKSPCA Responses) While it is true that after selling merchandise at the Key West shelter for over ten years we could not locate the original letter stating that we have permission to do so, it is evident that our direct supervisor within the County was aware of this practice as our records show that the Director of Community Services purchased a number of items from the FKSPCA. FKSPCA will request an updated letter of permission so that we may continue the practice of selling merchandise. County Administrator Response Qs Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 19 10. Monroe County and FKSPCA are not following the contract, Section XVII - Fundraising. Finding: According to Section XVII - Fundraising: "Requests for events shall be requested by the Contractor in writing and approved by the County Administrator in writing..." For example, all three contractors held public spay and neuter clinics at the County shelters. The contract does not address the spay and neuter clinics other than donations and fees received at the shelter must be used for Monroe County animals. For better internal control of events and fundraising allowed by the contractors, the contracts should be clarified. Recommendation(s): 1. We recommend that the County clarify the contract as to the use of the shelters for spay and neuter clinics. 2. We recommend that the County clarify the contract as to all fundraising and events. FKSPCA Response(s): Auditor states as an example the spay/neuter clinics held at the County shelters. Please see attached letter dated June 21, 1999 and signed by Monroe County's Director of Public Works, which indicates not only the County's knowledge and acceptance of FKSPCA on -site spay/neuter clinic but also the County's assistance with the coordination of that clinics as well. FKSPCA agrees with the need for clarification in the contract. County Administrator Responses) Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. we, V. EXHIBITS EXHIBIT A County Administrator's audit request letter C UNTY SO�MONROE KEY WESTLORIDA 33D60 (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) 2924544 — 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, Mayor Sylvia I Murphy, District 5 Mayor Pro Tern Heather Carruthers, District 3 Kim Wiigington, District 1 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. (SOFA); 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 Resolution No. 165 -2005 A RESOLUTION CONCERNING THE TRANSFER OF FUNDS WHEREAS, it is necessary for the Board of County Commissioners of Monroe County, Florida, to make budgeted transfers in the Monroe County Budget for the Fiscal Year 2005, therefore, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, that there shall be transfers of amounts previously set up in the Monroe County Budget for the Fiscal Year 2005 as, hereinafter set forth to and from the following accounts: Fund # 001- General Fund From: 001- 5130-85500-590990 Cost Center # 85500-Reserves 001 For the Amount: $12,968 To: 001-5620-21000-530340 Cost Center # 21000—Animal Shelters Other Uses Other Contractual Services BE IT FURTHER RESOLVED BY SAID BOARD, that the Clerk of said Board, upon receipt of the above, is hereby authorized and directed to make the necessary changes of said items, as set forth above. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 18tb day of May AD 2005. 23•G a Mayor Spehar Yes Mayor Pro Tem McCoy Yes '- Commissioner Neugent Yes C3 Yes BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By: ay-or/Chairman Y,b. KOLHAGE, Clerk Item 5 trawferpwgastax Page I of I r w MONROE COUNTY ATTOR EY ' VEQ Tq�r le . U N ON A TANT C IFY NEY Oate�_...-.__ CONTRACT (Operation of Key West Animal Shelter) THIS CONTRACT, is entered this I 8th day of Mav 2005, by and between the Board of County Commissioners of Monroe County, Florida (COUNTY), and THE FLORIDA KEYS SOCIETY OF PREVENTION OF CRUELTY TO ANIMALS, INC., (CONTRACTOR). 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, July L 2005 and ending at 12:00 midnight on June 30, 2010. 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 $365,625.00 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 $ 30,468.75 per month. The Contractor shall provide a monthly invoice on the 1't day of each month to the Division of Community Services, and payment shall be made on or about the 1 st 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 West Animal Shelter located at 5230 College Road, Key West, Florida, 33040, and provide complete animal control and enforcement services from Mile Marker 0 to 16.7 (the Harris Channel Bridge), including the City of Key West. 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 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 not limited to F.A.C. lOD-3.091, Procedures for Control of Specific Communicable Diseases and Chapter 641316- 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 or his designee. (d) The Contractor shall provide heartworm testing to all adoptable dogs, provide deworming 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 areas, 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 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 Agreement attached hereto as EXHIBIT "A," unless modified by written and signed directive from the Director of Community Services. (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 absolutely require sterilization of 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. 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. 8. HOURS OF OPERATIONS: At a minimum, the Shelter shall be open to the public from 10:00 a.m, 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, 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; 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. 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 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 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. 496-2000, as same may be amended from time to time; said Resolution is attached hereto and marked Exhibit "C." 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 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 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 (mature/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. 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 the fifth year, 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-i) 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, if 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. IX. VEHICLES: The County hereby leases to the Contractor one (1) County vehicle currently assigned to the Shelter identified as follows: 2003 Chevrolet Astro Van (Unit 0910/081) The Contractor shall be responsible for payment of all fuel, oil, and other supplies necessary to operate the vehicles. In addition, the Contractor shall be responsible for repairs to said vehicles and shall maintain them in accordance with the maintenance schedule attached hereto as Exhibit "D." The Contractor shall provide an average of four (4) oil changes annually for each vehicle, and shall schedule vehicle inspections with Monroe County Fleet Management no less than three times annually for each vehicle. 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 or his designee to document and verify that the required maintenance has been performed. Nothing herein shall prevent the County from inspecting the vehicles at any reasonable time. X. HOLD HARMLESS/INSURANCE 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 owned 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 commencing services under this agreement, the contractor shall furnish the Owner Certificates of Insurance as indicated on forms entitled General Insurance Requirements for Animal Control Contracts, Animal E&O, ED2, GLAnimals, VL1, WC1, All Risk Property Insurance and TCS, as attached hereto and incorporated as in EXHIBTf "E." 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 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 a.m. 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 or his designee. Requests for 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. XVIIL NON-DISCRRNIINATION: 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 VIII 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. M. INSPECTION OF BOOKS AND FACII,ITIES/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: 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 furnished 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 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. XXVIII. 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. XXIX. 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. 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 James E. Malloch, Director Monroe County Community Services Division 1100 Simonton Street, Rm. 2-256 Key West, FL 33040 FOR CONTRACTOR: Gwen Hawtof, M.D. President Florida Keys Society for Prevention of Cruelty to Animals, Inc. 1901 South Roosevelt Blvd., 408N Key West, FL 33040 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. XXXII. 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 attorney's fees and costs. X XIIH. 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). X)CGV. 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. WHEREOF the parties hereto have executed this Agreement on the day I,•tten above in four (4) counterparts, each of which shall, without proof or *4 other counterparts, be deemed an original contract. KOLHAGE, CLERK Deputy Clerk BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLOIDA By: 2 -44; 11 Mayor/Chairman (SEAL) FLORIDA KEYS PREVENTION OF ANIMALS, INC. Attest: LE un WITNESS WITNESS SOCIEITY FOR CRUELTY TO 1 AN MONROE COUNTY ATTO EY APPROVED _ SUZANNE A. HUTTON ASSISTANTORNEY ���� Dater c �- Onr I V 47 O Z?DO "0 r7 n�� a rn s O EXHIBIT "A" FORMS REQUIRED TO BE USED BY CONTRACTOR ADOPTION AGREEMENT (ORGANIZATION'S NAME) Monroe County, Florida This Agreement is entered into between (name of Adopter), the "Adopter," and (name of organization), the "Agency" this (day) day of (month), 200_. In consideration of the mutual promises contained herein, the above stated parties hereby agree as follows: 1. Agency shall release to Adopter the animal described in Receipt No, 2. Agency has provided basic care to the animal, and has found it to be in apparent good health, but makes no guarantees as to any undetected medical disorders or defects in its disposition. Any medical treatment or procedures rendered to the animal preparatory to the adoption shall be listed on a receipt provided to Adopter. Adopter may return the animal within 10 days of adoption without further charge only if the animal is certified by a licensed veterinarian to suffer from a congenital disorder. Any return after that time or for other than a congenital disorder will be subject to the Agency's Intake Fee. In recognition that Agency is a not -for -profit organization providing shelter care for the County shelter, none of the adoption or other related preparatory fees are refundable. 3. In consideration of the privilege of adoption, Adopter hereby waives any and all claims for damages against Agency and Monroe County, their officers, employees, agents and representatives which may result from this adoption, including, but not limited to, any veterinary costs or expenses incurred for the animal, damages or injury to property or person. 4. Animal has been neutered or spayed. Adopter agrees that spaying/neutering is a condition of the adoption and this contract provision may be enforced in Court. In the event that the animal is discovered to have not been neutered or spayed for any reason prior to release to Adopter, Agency shall, by written notice delivered in person or by registered mail, return receipt, require Adopter, within ninety (90) days of said notice, to provide to Agency a licensed Veterinarian's certified statement that the animal has been neutered/spayed or shall return the animal to the Agency for such procedure. Should Agency action become necessary to enforce this provision, Adopter agrees to pay all costs, including court costs and attorney's fees of the Agency. Should a Court adjudicate this issue, the parties agree that in addition to payment by Adopter of all costs, the Agency shall be entitled to injunctive relief requiring the spay/neuter surgical procedure. i. Adopter agrees to provide humane care for the animal in accordance with all laws and ordinances in force in Monroe County. Adopter will not sell, trade, give away, or otherwise dispose of said animal without first giving Agency the right to take possession and ownership of the animal, subject only to the Agency's Intake fee as set by Monroe County Resolution. SO AGREED the date first written above. (Signature of Adopter) (Signature of Agency Representative) EXHIBIT `B" AFFIDAVIT OF INABELITY TO PAY ANIMAL CONTROL CHARGES I, , (name) who being first duly sworn, in support of my request to have certain Monroe County Animal Control charges waived, do certify that: I am the owner of (name(s) of animal(s) who are, respectively, , and (specify species) who have/has been picked up, housed or cared for by Monroe County Animal Control. 2. For the period of to , $ (date of I" charge) (date of last charge) has been incurred as a result of the animal control services stated in paragraph number one. 3. That I am unable to pay (check one) 1) the charges (or) 2) any more than S without substantial hardship to myself or my family due to the following circumstances: (check all that apply) (A) My household gross monthly income from all sources is less than: (1) $1,200 if only one person in household, or (2) $1.500 if more than one person in household. (B) I do not have cash (including checking and savings account) in excess of $500.00. (C) I owe debts due to illness or misfortunes of my family. If this item is checked. briefly describe in the space provided below: (D) I do not own real or personal property which are not used by me for shelter and the necessities of life. If this item is checked, briefly list and describe all real property and automobiles owned by affiant: 4. If any statement herein is determined to be untrue, I agree to pay such charges as have been waived as a result of this afTdavit. (signature) SWORN TO AND SUBSCRIBED before me this day of , 200_, by , who is personally known to me or who produced ,as identification. Concur Concur Animal Control Director County Administrator Notary Public - State of Florida at large yic works Division RESOLUTIONN0.496 —9000 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA. AMENDING RESOLUTION NO. 136-2000 CONCERNING FEES FOR ANIMAL. CONTROL SERVICES, IN ORDER TO INCREASE THE COUNTY LICENSE FEE FOR UNSPAYED/UNNEUTERED ANIMALS FROM $20 00 TO S35 00 BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, as follows: Resolution No. 136-2000 is hereby amended to mad 'as follows: SERVICE FEE Pickup: 1"time $ 25 td time $ 50 3n° time and more within 12 months $100 The pickup fees set forth above shall be doubled if the animal picked up was D t vaccinated for rabies. Board (per night) Adoption $ 10 o47 Disposal i $ `0 s r- _: o County License: R< .. C c7 • CID o spayed/neutered S 10x unspayed/unoeutered $ 5 replacement -rr• a,�• C-1 CD Dbngerous Dog Certificate of.Registration "nA01 Syr First Year $100 Annual renewal $ 50 PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of the Board held on the 13 thday of Denember .2000. Mayor George Nougent • Mayor Pro Pro Tem Nora Williams' • yes Commissioner Charles "Sonny", NcCoy ' 1es Commissioner Murray Nelson YES Commissioner Dude Spehar BOARD OF COUNTY COMMISSIONERS i KOLHAQE, CLERK Clerk EXHIBIT "C" lx*xl �x-xx,x:xlx: Ix.xl x-'X*)<* 4-1 2.>• ;X.K 2x x X, 1�. Ito, !;Tx:xlx,x" x xixflx)<: f, gl:)<l ix!>C: , I i • I . 4 il>clx x-'x I i I I; V , .-i i r ws. zg.>Cl X-X.l I 'L IX, I. xI��.,X,X�;X�XI�XI.X ;x�X� ���. _ I111psi ,i c EXHIBIT "D" 51 MaE F14 EXHIBIT "E" POLICY AND PROCEDURES CONTRACT ADMINISTRATION MANUAL General Insurance Requirements for Animal Control Contracts As a pre -requisite of the work governed, or the goods supplied under this contract (including the pre - staging of personnel and material), the Contractor shall obtain, at his/her own expense, insurance as specified in any attached schedules, which are made part of this contract. The Contractor will ensure that the insurance obtained will extend protection to all Subcontractors engaged by the Contractor. As an alternative, the Contractor may require all Subcontractors to obtain insurance consistent with the attached schedules. The Contractor will not be permitted to commence work governed by this contract (including pre -staging of personnel and material) until satisfactory evidence of the required insurance has been furnished to the County as specified below. Delays in the commencement of work, resulting from the failure of the Contractor to provide satisfactory evidence of the required insurance, shall not extend deadlines specified in this contract and any penalties and failure to perform assessments shall be imposed as if the work commenced on the specified date and time, except for the Contractor's failure to provide satisfactory evidence. The Contractor shall maintain the required insurance throughout the entire term of this contract and any extensions specified in the attached schedules. Failure to comply with this provision may result in the immediate suspension of all work until the required insurance has been reinstated or replaced. Delays in the completion of work resulting from the failure of the Contractor to maintain the required insurance shall not extend deadlines specified in this contract and any penalties and failure to perform assessments shall be imposed as if the work had not been suspended, except for the Contractor's failure to maintain the required insurance. The Contractor shall provide, to the County, as satisfactory evidence of the required insurance, either: • Certificate of Insurance or . A Certified copy of the actual insurance policy. The County, at its sole option, has the right to request a certified copy of any or all insurance policies required by this contract. All insurance policies must specify that they are not subject to cancellation, non -renewal, material change, or reduction in coverage unless a minimum of thirty (30) days prior notification is given to the County by the insurer. The acceptance and/or approval of the Contractor's insurance shall not be construed as relieving the Contractor from any liability or obligation assumed under this contract or imposed by law. The Monroe County Board of County Commissioners, its employees and officials will be included as "Additional Insured" on all policies, except for Workers' Compensation. Any deviations from these General Insurance Requirements must be requested in writing on the County prepared form entitled "Request for Waiver of Insurance Requirements" and approved by Monroe County Risk Management. ANIMAL CONTROL ERRORS AND OMISSIONS LIABILITY INSURANCE REQUIREMENTS FOR ANIMAL CONTROL CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND Prior to the commencement of work governed by this contract, the Contractor shall obtain Animal Control Errors and Omissions Liability Insurance. Coverage shall be maintained throughout the life of the contract and include, as a minimum: • False Arrest, Detention or Imprisonment • Malicious Prosecution • Wrongful Entry and Eviction • Assault and Battery • First Aid E&O • False or Improper Service of Process • Violation of Property Rights • Violation of Civil Rights The minimum limits acceptable shall be: $1,000,000 Combined Single Limits (CSL) An Occurrence Form policy is preferred. If coverage is provided on a Claims Made policy, its provisions should include coverage for claims filed on or after the effective date of this contract. In addition, the period for which claims may be reported should extend for a minimum of twelve (12) months following the termination of the contract_ The policy shall not exclude claims or -have coverage limitations relating to occurrences caused by or related to animals. The Monroe County Board of County Commissioners shall be named as Additional Insured on all policies issued to satisfy the above requirements. ANIMAL E&O EMPLOYEE DISHONESTY INSURANCE REQUIREMENTS FOR CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND The Contractor shall purchase and maintain, throughout the term of the contract, Employee Dishonesty Insuranc which will pay for losses to County property or money caused by the fraudulent or dishonest acts of the Contractor's employees or its agents, whether acting alone or in collusion of others. The minimum limits shall be: $100,000 per Occurrence ED2 GENERAL LIABILITY INSURANCE REQUIREMENTS FOR ANIMAL CONTROL CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND Prior to the commencement of work governed by this contract, the Contractor shall obtain General Liability Insurance. Coverage shall be maintained throughout the life of the contract and include, as a minimum: • Premises Operations • Products and Completed Operations • Blanket Contractual Liability • Personal Injury Liability • Expanded Definition of Property Damage The minimum limits acceptable shall be: $1,000,000 Combined Single Limit (CSL) If split limits are provided, the minimum limits acceptable shall be: $ 500,000 per Person $1,000,000 per Occurrence $ 100,000 Property Damage An Occurrence Form policy is preferred. If coverage is provided on a Claims Made policy, its provisions should include coverage for claims filed on or after the effective date of this contract. In addition, the period for which claims may be reported should extend for a minimum of twelve (12) months following the termination of the contract. The policy shall not exclude claims or have coverage limitations relating to occurrences caused by or related to animals. The Monroe County Board of County Commissioners shall be named as Additional Insured on all policies issued to satisfy the above requirements. GLAnimals VEHICLE LIABILITY INSURANCE REQUIREMENTS FOR ANIMAL CONTROL CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND Prior to the Organization taking possession of the vehicles governed by this agreement, the Organization shall purchase Vehicle Liability Insurance and Auto Physical Damage Insurance. Coverage shall be maintained throughout the life of the Agreement and include, as a minimum, liability coverage for: • Owned, Non -Owned, and Hired Vehicles • Physical Damage Protection The minimum limits acceptable shall be: $1,000,000 Combined Single Limit (CSL) ACV for Physical Damage The Monroe County Board of County Commissioners shall be named as Additional Insured on all policies issued to satisfy the above requirements. In addition, the Monroe County Board of County Commissioners shall be named as "Loss Payee" with respect to the physical damage protection. VL1 WORKERS' COMPENSATION INSURANCE REQUIREMENTS FOR ANIMAL CONTROL CONTRACT BETWEEN MONROE COUNTY, FLORIDA AND Prior to the commencement of work governed by this contract, the Contractor shall obtain Workers' Compensation Insurance with limits sufficient to respond to Florida Statute 440. In addition, the Contractor shall obtain Employers' Liability Insurance with limits of not less than: $100,000 Bodily Injury by Accident $500,000 Bodily Injury by Disease, policy limits $100,000 Bodily Injury by Disease, each employee Coverage shall be maintained throughout the entire term of the contract Coverage shall be provided by a company or companies authorized to transact business in the State of Florida, and the company or companies must maintain a minimum rating of A -VI, as assigned by the A.M. Best Company. If the Contractor has been approved by the Florida's Department of Labor, as an authorized self -insurer, the County shall recognize and honor the Contractor's status. The Contractor may be required to submit a Letter of Authorization issued by the Department of Labor and a Certificate of Insurance, providing details on the Contractor's Excess Insurance Program. If the Contractor participates in a self-insurance fund, a Certificate of Insurance will be required. In addition, the Contractor may be required to submit updated financial statements from the fund upon request from the County. WCl ALL RISK PROPERTY INSURANCE REQUIREMENTS FOR ANIMAL CONTROL SHELTERS/ COUNTY -OWNED PROPERTY BETWEEN MONROE COUNTY, FLORIDA AND Prior to the Organization/Individual taking possession of the property governed by this lease/rental agreement, the Organization/Individual shall obtain All Risk Property Insurance (to include the perils of Flood and Wind) with limits no less than the Replacement Cost Value of the property leased or rented. Coverage shall be maintained throughout the life of the Lease/Rental Agreement and include, as a minimum, liability coverage for: Fire Lightning Vandalism Sprinkler Leakage Sinkhole Collapse Falling Objects Windstorm Smoke Explosion Civil Commotion Aircraft and Vehicle Damage Flood The Monroe County Board of County Commissioners shall be named as Additional Insured and Loss Payee on all policies issued to satisfy the above requirements. MONROE COUNTY, FLORIDA RISK MANAGEMENT POLICY AND PROCEDURES CONTRACT ADMINISTRATION MANUAL Indemnification and Hold Harmless for Animal Control Contracts The Contractor covenants and agrees to indemnify and hold harmless Monroe County Board of County Commissioners from any and all claims for bodily injury (including death), personal injury, and property damage (including property owned 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 or omission of the Contractor or its Subcontractors in any tier, their employees, or agents. In the event the completion of the project (to include the work of others) is delayed or suspended as a result of the Contractor's failure to purchase or maintain the required insurance, the Contractor shall indemnify the County from any and all increased expenses resulting from such delay. The extent of liability is in no way limited to, reduced, or lessened by the insurance requirements contained elsewhere within this agreement. TCS MONROE COUNTY, FLORIDA RISK MANAGEMENT POLICY AND PROCEDURES CONTRACT ADMINISTRATION MANUAL WAIVER OF INSURANCE REQUIREMENTS There will be times when it will be necessary, or in the best interest of the County, to deviate from the standard insurance requirements specified within this manual. Recognizing this potential, and acting on the advice of the County Attorney, the Board of County Commissioners has granted authorization to Risk Management to waive and modify various insurance provisions. Specifically excluded from this authorization is the right to waive: • The County as being named as an Additional Insured - If a letter from the Insurance Company (not the Agent) is presented, stating that they are unable or unwilling to name the County as an Additional Insured, Risk Management has been granted the authority to waive this provision. and The Indemnification and Hold Harmless provisions Waiving of insurance provisions could expose the County to economic loss For this reason, every attempt should be made to obtain the standard insurance requirements. If a waiver or a modification is desired, a Request for Waiver of Insurance Requirements form should be completed and submitted for consideration with the proposal. After consideration by Risk Management and if approved, the form will be returned, to the County Attorney who will submit the Waiver with the other contract documents for execution by the Clerk of the Courts. Should Risk Management deny the Waiver Request, the other party may file an appeal with the County Administrator or the Board of County Commissioners, who retains the final decision making authority. MONROE COUNTY, FLORIDA Request For Waiver of Insurance Requirements It is requested that the insurance requirements, as specified in the County's Schedule of Insurance Requirements, be waived or modified on the following contract. Contractor: Contract for: Address of Contractor: Phone: Scope of Work: Reason for Waiver: Policies Waiver will apply to: Signature of Contractor: Approved Not Approved Risk Management Date County Administrator appeal: Approved: Date: Board of County Commissioners appeal: Approved: Meeting Date: Not Approved: Not Approved: EXHIBIT C Renewal Agreement RENEWAL AGREEMENT (Operation of the Key West Animal Shelter) THIS RENEWAL AGREEMENT is entered into this day of April, 2010, between Monroe County Board of County Commissioners (COUNTY) and The Florida Keys Society for the Prevention of Cruelty to Animals, Inc. (FKSPCA), (Contractor) in order to renew the agreement entered into on May 18, 2005. WITEREAS, it is the intent of this Renewal Agreement to allow the County to exercise its final option to renew the Agreement for an additional five-year period; now, therefore, IN CONSIDERATION of the mutual promises contained herein, the parties hereby agree as follows: 1. In accordance with Section IV -RENEWAL of the agreement entered into on May 18, 2005, the agreement is hereby renewed for an additional five-year period. 2. The term of this Renewal Agreement shall be for a five-year period beginning July 1, 2010 and ending at 12:00 midnight on June 30, 2015 3. Effective July 1, 2010, the annual contract amount is increased by 2.1% CPI adjustment, thereby increasing the annual payment to contractor from $387,507.60 to $395,645.26 or $32,970.44 per month 4. In all other respects, the remaining terms of the Agreement entered into on May 18, 2005, not inconsistent herewith, shall remain if full force and effect. N WITNESS WHEREOF, Ore cfive names. rI3AI3NY L. KOLHAGE, CLERK B: Dep Clerk Attest: the parties have caused these presents to be executed in the B c= o Sparettwy s�,� w U- ._` CC J J C f t- N BOARD OF COUNTY COMMISSIONERS OF MONROE COUNT FLORIDA By: yo hairman THE FLORIDA THE PREVENIT President IETY FOR UELTY TO MJ E COUNTY N N Y Am AS T RO J. M CADO ASSiS'TA"!"f CJ ' Y r-T, 7C1ft^JAY SWORN STATEMENT UNDER MDINANCE NO 10-1990 MONROE COUNTY. FLORIDA ETHICS CLAUSE warrants that he/it has not employed, retained or otherwise had act on hi i 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 contwt 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. A U Sri) � I C=�b�" v (am) STATE OF COUNTY OF _ 1 PERSONALLY APPEARED BEFORE ME, the undersigned authority, A- e QA W �� �► S who, after first being sworn by me, affixed his/her signature (name of individual signing) in the space provided above on this .31 day of 2010. N(YrARYPIJBLIC My commission expires: OMB - MCP FORM #4 37 U MN HUFF s * MY COMMIM i DD 63W O MRES FdnM 21, 2011 aff"1VAIWO"It 'MI EXHIBIT D Profit & Loss January 2007 through October 2010 FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through December 2007 Building .., Cudjoe Pr... Dog Park FKSPCA Fundrale... Monroe C... Oscar's... Spay/Ne... TOTAL Ordinary Income/Expense Income Contract -Monroe County 0.00 0.00 0.00 0.00 0.00 383,333.94 0.00 0,00 383.333,94 Contributions i Donations Building Fund 4,050.00 0.00 0.00 0.00 1,219.00 0.00 0.00 0.00 5,269.00 Dog Paris Donations 0.00 0.00 7.084.00 0.00 0.00 0.00 0.00 0.00 7.084.00 Donation Boxes 0.00 0.00 0.00 2.126.28 0.00 0.00 0.00 0.00 2,126.28 Donations at Shelter 0.00 0.00 0.00 22,779.74 0.00 0.00 0.00 326.00 23.105.74 Donations by mail 0.00 0.00 0.00 9,118.75 0.00 0.00 0.00 0.00 9.118.75 FKSPCA 0.00 0.00 000 1,125.00 0.00 0.00 0.00 0,00 1,125.00 July 4th Fundralser 0.00 0.00 0.00 2,28500 500.00 0.00 0.00 0.00 2,785A0 MemorlalsMonorariums 0.00 0.00 0.00 5,780.00 0.00 0.00 50.00 0.00 5.810.00 Oscars fund 0.00 0.00 0.00 0.00 0.00 0.00 2,100.00 0,00 2.100.00 RadloAds 0.00 0.00 0.00 6,000.00 0.00 0.00 0.00 0,00 6,000.00 Spay/Neuter Clinics 0.00 0.00 0.00 10.00 0.00 0.00 0.00 8.043,00 8,053.00 Contributions & Donations - Other 0.00 0.00 0.00 1.100.00 0,00 0.00 0.00 0.00 1,100.00 Total Contributions & Donations 4.060.00 0.00 7,084.00 50.304.77 1.719.00 0.00 2.150.00 8.369.00 73,676.77 Donations In -Kind 0.00 0,00 0.00 31,196.88 0.00 0.00 0.00 0.00 31.196.88 Fundralser Income Bark tickets 0.00 0.00 0.00 0.00 350.00 0.00 0.00 OW 350.00 Calendar 2,4%00 0.00 0.00 0,00 3,040,00 0.00 0.00 0.00 5.450.00 Furball 60160 Drawing 0.00 0.00 0.00 0.00 344.00 0.00 0.00 0.00 344.00 Bar Receipts 0.00 0.00 0.00 0.00 1,141.00 0.00 0.00 0.00 1.141.00 Donations 0.00 0.00 0.00 0.00 4.368.50 0.00 0.00 0.00 4.368.50 King 6 Queen King 423.50 0.00 0.00 0.00 1.955.00 0.00 0.00 0.00 2,378.50 Queen 423.50 0.00 0.00 0.00 4,396.50 0.00 0.00 0.00 4.820.00 Total King & Queen 847.00 0.00 0.00 0.00 6,351,50 0.00 0.00 0.00 7,198.50 Kitty Litter Treasure Box 0.00 0.00 0.00 0.00 450.00 0.00 0.00 0.00 450.00 Live Auction 0.00 0.00 0.00 0.00 7,712.00 0.00 0.00 0.00 7,712.00 Pet Psychic 0.00 0.00 0.00 0.00 240.00 0.00 0.00 0.00 240.00 Silent Auction 0.00 0.00 0.00 0.00 4,100,00 0.00 0.00 0.00 4.100.00 Ticket Sales 0.00 0.00 0.DO 0.00 6,385.00 0.00 0.00 0.00 6,385.00 Total Furball 847.00 0.00 0.00 0.00 31,092,00 0.00 0.00 0.00 31,939.00 Pet Expo 0.00 0.00 0.00 50.00 1.124.85 0.00 0.00 0.00 1,174.85 Fundralser Income - Other 5,000.00 0.00 0.00 3,195.30 4.379.14 0.00 0.00 0.00 12,574,44 Total Fundralser Income 8.257.00 0.00 0.00 3.245.30 39.985.99 0.00 0.00 0.00 51,488.29 Grants 10.000.00 0,00 0.00 4.500.00 0,00 0.00 0.00 0.00 14,500.00 Interest Income Interest Income (Building Fund) 155.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 155.34 Interest Income - Other 4.823.98 0.00 0.00 259.41 0.00 0.00 0.00 0.00 5.083.39 Total Interest Income 4.979.32 0.00 0.00 259.41 0.00 0.00 0.00 0.00 5,238.73 Medical Flea/Worm/etc.Treatment 0.00 0.00 0.00 0.00 0.00 0.00 0.00 190.00 190.00 Modica[ Expenses -Public Assist 0.00 0.00 0.00 221.00 000 0.00 0.00 0.00 221.00 Tests 0.00 0.00 0.00 56,75 0.00 0,00 0.00 158.75 215.50 Vaccinations Adoption Vac. Fee 0.00 0.00 0.00 9.00 0.00 0.00 0.00 0.00 9.00 Clinic Vac. - other 0.00 0.00 0.00 0.00 0.00 0.00 0.DO 545.00 545.00 Vaccinations - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 35.00 35.00 Total Vaccinations 0.00 0.00 000 9.00 0.00 0,00 0.00 580.00 589.00 Vat Fees Vet Surgery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 45.00 45.00 Vet Visit 0.00 0.00 0.00 86.00 0,00 0.00 0.00 5.00 91.00 Vat Fees - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5.00 500 Total Vat Fees 0,00 0.00 0,00 86.00 0.00 0.00 0.00 55.00 141,00 Total Medical 0.00 0.00 0.00 372,75 0.00 0,00 0.00 983.75 1.356.50 Medicines Heartguard 0.00 0.00 0.00 207.60 0.00 0.00 0.00 63.00 270.60 Revolution 0.00 0.DO 0.00 471.50 000 0.00 0.00 0.00 471.50 Medicines - Other 0.00 0.00 0.00 407.30 0.00 0.00 0.00 25.00 432.30 Total Medicines 0.00 0.00 0.00 1,08640 0,00 O.OD 0.00 88.00 1,174.40 Miscellaneous Income Bad Check Service Charge 0.00 0.00 0.00 25.00 0.00 000 0.00 0.00 26.00 Commissions/Rebates 0.00 0-00 0,00 172.92 0.00 0.00 0.00 0.00 172.92 Recycling Receipts 0.00 0,00 0.00 77.00 0.00 0.00 0.00 0.00 77.00 Refunds 0.00 0.DO 0,00 385.02 0.00 0.00 0.00 0.00 385.02 Trap Deposit Forfeit 0.00 0.00 0.00 450.00 0.00 0.00 0.00 0.00 450.00 Miscellaneous Income - Other 0.00 0.00 0.00 98.00 0.00 0.00 0.00 0.00 98.00 Total Miscellaneous Income 0.00 0.00 000 1.207.94 0.00 0.00 0.00 0.00 1,207.94 SpaylNeuter Clinic Income Microchips 0.00 0.00 0.00 3.470.00 0.00 0.00 0.00 0.00 3.470.00 Adopton SIN Fee 0.00 0.00 0.00 1.393.00 0.00 0.00 0.00 7.126.00 8.519.00 Public SIN 0.00 0.00 0.00 231.00 0.00 0.00 0.00 3,445.00 3.676.00 Total Spay/Neuter Clinic Income 0.00 0.00 0.00 5.094.00 0.00 0,00 0.00 10.571.00 15,665.00 Page 1 FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through December 2007 Building ... CudJoe Pr... Dog Park FKSPCA Fundrals... Monroe C... Oscoes... Spay/No... TOTAL Sales Advantage 0.00 0.00 0.00 2.378.00 0.00 0.00 0.00 0.00 2.378.00 Carrier Sales 0.00 0,00 0.00 730.00 0.00 000 0.00 0.00 730.00 Cat Starter KR 0.00 0,00 0.00 33.00 0.00 0.00 0.00 0.00 33.00 Clickers 0.00 0.00 0.00 2.00 0.00 0,00 0.00 0.00 2.00 Collars & Leashes 0.00 0.00 0.00 2.348.00 0.00 0.00 0.00 0.0D 2, 348-00 Food 0.00 0.00 0.00 9,361.00 0.00 0.00 0.00 0.00 9,381.D0 Frontline 0.00 0.D0 0.00 2.867.00 0.00 0.00 0.00 0.00 2,867.00 Greenles 0.00 0.00 0.00 1.944.00 0.00 0.00 0.00 0.00 1,944.D0 Odor Eater Candles 0.00 0.DO 0.00 195.00 0.00 0.00 0.00 0.00 195.D0 Other 0.00 0.00 0.00 206.50 0.00 0.00 0.00 0.00 206.50 Puppy Kit 0.00 0.00 0.00 125.00 0.00 0.00 0.00 0.00 125.00 Sales Tax 0.00 0.00 0.00 (1,956.84) 0.00 0.00 0.00 0.00 (1.956.84) Shrinky Dink tag 0.00 0.00 0.00 32.50 0.00 0.00 O.DO 0.D0 32.50 T-ShirtSales 0.00 0.00 70.00 1.108.00 0.00 0.00 0.00 0.00 1,178.00 Toys 0.00 0.00 0.00 453.50 0.00 0.00 0.00 0.00 453.50 Total Sales 0,00 0.00 70.00 19,824.66 0.00 0.00 0.00 0.00 19,894.66 Total Income 27,286.32 0.00 7.154.00 117.092.11 41.704.99 383,333.94 2,150.00 20.011.75 598.733,11 Cost of Goods Sold Cost of Goods Sold Retail Goods Advantage/Frontline 0,00 0.00 0.00 5.876.54 0,00 0.00 0.00 0.00 5.876.54 Carriers 0.00 0,00 0.00 674.15 0,00 0.00 0.00 0.00 674.15 Collars & Leashes 0.00 0.00 0.00 1.496.41 0.00 0.00 0.00 0.00 1,496.41 Food 0.00 000 0.00 8,182.57 0.00 0.00 0.00 0.00 8.182.57 Oreenies 0.00 0.00 0.00 1,751.10 0.00 0.00 0.00 0.00 1.751.10 Merchandise 0.00 0.00 0.00 563.58 0.00 0.00 0.00 &DO 563.58 T-Shirts 0.00 0.00 0.00 427,25 0.00 0.00 0.00 0.00 427.25 Toys 0.00 0 00 0.00 355.98 0.00 0.00 0.00 0.00 355.96 Total Retail Goods 0.00 0.00 0.00 19.327.58 0.00 0.00 0.00 0.00 19,327.58 Cost of Goods Sold - Other 0.00 0.00 0.00 715.91 86.00 0.00 0.00 0.00 801.91 Total Coat of Goods Sold 0.00 0.00 0.00 20.043.49 86.00 0.00 0.00 0.00 20.129.49 Total COGS 0.00 0.00 0.00 20.043.49 66.00 0.00 0.00 0.00 20.129.49 Gross Profit 27,288.32 0.00 7.154.00 97,048.62 41.618.99 383.333.94 2,150.00 20.011.75 578.603.62 Expense Advertising Employment Ads 0.00 0.00 0,00 24.35 0.00 826.20 0,00 0.00 850.55 Publicity 0.00 0.00 0.00 7.475.00 0.00 (1,075.00) 0.00 0.00 6,400.00 Advertising - Other 0.00 0.00 0,00 525.00 0.00 0.00 0.00 0.00 525.00 Total Advertising 0.00 0.00 0.D0 8,024.35 0.00 (248.80) 0.00 0.00 7,775.56 Bank Service Charges & CC Fees 0.00 0.00 0.00 274.70 0.00 0.00 0.00 0.00 274.70 Clinic Drugs 0.00 0.00 0.00 1.338.20 0.00 0.00 0.00 790.36 2.128.56 Supplies 0.00 0.00 0.00 017.37 0.00 0.00 0.00 3,824.00 4.441.37 Vet fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,216.25 1.218.25 Total Clinic 0.00 0.00 0.00 1.955.57 0.00 0.00 0.00 5,630.61 7,786.18 CudJoe Property Expenses Insurance 0.00 5,050.82 0.00 0.00 0.00 0,00 0.00 0.00 5.050.82 Interest Expense 0.00 20,512.31 0.00 0.00 0.00 0.00 0.00 0.00 20,512.31 Repairs & Maintenance 0.00 371.00 0.00 0.00 0.00 0.00 0-00 0.00 371.00 Total CudJoe Property Expenses 0.00 25,934.13 0.00 0.00 0.00 0.00 0.00 0.00 25,934.13 Credit Card Fees 0.00 0.00 0.00 311.35 168.98 0.00 0.00 0.00 480.31 Depreciation Expense 0.00 6,90.32 0.00 16.802.63 000 0.00 0.00 0.00 23.801.96 Disposition of Assets 0.00 0.00 0.00 2.762.45 0.00 0.00 0.00 0.00 2.762.45 Dog Park Expenses Supplies 0.00 0.00 111.65 0.00 0.00 0.00 0.00 0.00 111.65 Dog Park Expenses - Other 0.00 0.00 470.25 0.00 0.00 0.00 0.00 0.00 470.25 Total Dog Park Expenses 0.00 0.00 581.90 0.00 0.00 0.00 0.00 0.00 581.90 Dues and Subscriptions 0.00 0.00 0.00 295.50 0.00 150.00 0.00 0.00 435.50 Education Materials Educational Materials 0.00 0.D0 0.00 512.48 0.00 0.00 0.00 0,00 512.48 Education Materials - Other 0.00 0.00 0.00 451.30 0.00 505.00 0.00 0.00 956.30 Total Education Materials 0.00 0.00 0.00 963.78 0.00 505.00 0.00 0.00 1.468.78 Employment Costs Salaries& Wages 0.00 0.00 0.00 7,800.00 0.00 240,917.83 0.00 0.00 248,717.83 Employment Tax Expense Employer FICA/Medicare 0.00 0.00 0.00 0.00 0.00 16.982.18 0.00 0.00 16.982.18 FL Unemp. Tax 000 0.00 0.00 0.00 0.00 717.37 0.00 0.00 717.37 Employment Tax Expense - Other 0.00 0.00 0.00 658.32 0.00 1,375.47 0.00 0.00 2.033.79 Total Employment Tax Expense 0.00 0.00 0.00 658.32 0.00 19,075.02 0.00 0.00 19,733.34 Employee Health Ins. 0.00 0.00 0.00 0.00 0.00 34.485.70 0.00 0.00 34.485.70 Miscellaneous 0.00 0.00 0.00 200.00 0.00 0.00 &00 0.00 200.00 Workers' Compensation 0.00 0.00 0.00 0.00 0.00 7,570.03 0.00 0.00 7.570.03 Add'I Straight Time 0.00 0.00 0.00 0.00 0.00 pis) 0.00 0.00 (0.18) Bonus 0,00 0.00 0.00 0.00 0.00 100.00 0.00 0.00 100.00 Holiday 0.00 0.00 0.00 0.00 0.00 (861,77) 0.00 0.00 (861.77) Overtime 0.00 0.00 0.00 0.00 0.00 (80.74) 0.00 0.00 (80.74) Employment Costs - Other 0.00 0,00 0.00 0.00 0.00 (185.96) 0.00 0.00 (185.96) Total Employment Costs 0.00 0.00 0.00 8.658.32 0.00 301,019.93 0.00 0.00 309,678.25 Equipment Computers 0.00 0.00 0.00 102.98 0.00 156.10 0.00 0.00 259.08 Total Equipment 0.00 0.00 0.00 102.98 000 156.10 0.00 0.00 259.08 Page 2 FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through December 2007 Building ... Cudjoe Pr... Dog Perk FKSPCA Fundrals... Monroe C... Oscaes... Spaythlo TOTAL Facilities Building Maintenance 0.00 0.00 0.00 0.00 0.00 1,634.45 0.00 0.00 1,634.45 Equipment Purchase 0.00 0.00 0.00 (215.86) 0.00 571.98 0.00 0.00 356.12 Equipment Repairs 8 Maintenance 0.00 0.00 0.00 738.00 0.00 331.39 0.00 0.00 1.059.39 Air Conditioning 0.00 0.00 0.00 0.00 0.00 244.83 0.00 88.10 332.93 Cudjoe Property 0.00 31.163.76 0,00 0.00 0.00 0.00 0.00 0.00 31.163.78 Grounds Maintenance 0.00 0,00 0.00 18.13 0.00 0.00 0.00 0.00 18.13 Facilities - Other 0.00 0.00 0.00 0.00 0.00 44.90 0.00 0.00 44.90 Total Facilities 0.00 31,163.76 0.00 540.27 0.00 2.827.55 0.00 88.10 34.819.68 Fundralsing Expense Calendar Expense 0,00 0,00 0.00 0.00 3.250.57 0.00 0.00 0.00 3.250.57 Fureall Advertising 0.00 0.00 0.00 0.00 1.786.95 0.00 0.00 0.00 1.766.95 Artist Commission 0.00 0.00 0.00 0.00 2,049.50 0.00 0.00 0.00 2.049.50 Food 3 Catering 0.00 0.00 0.00 0.00 6.600.00 0.00 0.00 0.00 6.600.00 Llquor,Mlxom,lce 0.00 0.00 0.00 0.00 1,396.41 0.00 0.00 0.00 1,396.41 Miscellaneous Expenses 0.00 0.00 0.00 0.00 2,229.01 0.00 0.00 0.00 2,229.01 Printing 0.00 0.00 0.00 0.00 374.74 0.DO 0.00 0.00 374.74 Site Rental 0.00 0.00 0.00 0.00 410.00 0.00 0.00 0.00 410.00 Supplies 0.00 0.00 0.00 0.00 144.03 0.00 0.00 0.00 144.03 Total FurBall 0.00 0.00 0.00 0.00 14.970.64 0.00 0.00 0.00 14,970.84 Pat Expo 0.00 0.00 0.00 0.00 1,530.41 0.00 0.00 0.00 1.530.41 Fundralsing Expense - Other 0.00 0.00 0.00 1.479.49 365.80 164.00 0.00 0.00 2,009.29 Total Fundralsing Expense 0.00 0.00 0.00 1,479.49 20,117.42 164.00 0.00 0.00 21.780.91 Hurricane Supplies 0.00 0.00 0.00 000 0.00 23.69 0.00 0.00 23.69 to Chips Chip Registration Fee 0.00 0.00 0.00 (28.25) 0.00 0.00 0.00 0.00 (26.25) Chips 0.00 0.00 0.00 3.636.37 0.00 0.00 0.00 0.00 3.636.37 Total ID Chips 0.00 0.00 0.00 3.610.12 0.00 0.00 0.00 0.00 3.610.12 Insurance Directors & ONkers 0.00 0.00 0,00 1,031.13 0.00 0.00 0.00 0.00 1.031.13 General Liability 000 0.00 0.00 0.00 0.00 6.838.71 0.00 0.00 (1,638.71 SIN TralleAVan Insurance 0.00 0.00 0.00 2.194.46 0.00 0.00 0.00 0.00 2.154.46 Total Insurance 0.00 0.00 0.00 3,215.59 0.00 8,038.71 0.00 0.00 10.054.30 Insurance -Monroe County Contract Insurance Policies Vehicle Lla.lns. 0.00 0.00 0.00 0.00 0.00 1,599.00 0.00 0.00 1.599.00 Contract Insurance Policies - Other 0.00 0.00 0.00 0.00 0.00 5,605.72 0.00 0.00 5.605.72 Total Contract Insurance Policies 0.00 0.00 0.00 0.00 0.00 7.204.72 0.00 0.00 7,204.72 Total Insurance -Monroe County 0.00 0.00 0.00 0.00 0.00 7,204.72 0.00 0,00 7,204.72 Licenses and Permits SIN Clinic LkenselPermlts 0.00 0.00 0.00 551.00 0.00 0.00 0.00 0.00 551.00 Licenses and Permits - Other 0.00 0.00 0.00 186.25 0.00 0.00 0.00 0.00 186.25 Total Licenses and Permits 0.00 0,00 0.00 737.25 0.00 0.00 0.00 0.00 737.25 Medical Expanses Test 0.00 0.00 0.00 0.00 0.00 186.40 0.00 0.00 186.40 Drugs 0.00 0.00 0.00 0.00 0.00 486.09 0.00 0.00 486.09 Examination 0.00 0.00 0.00 0.00 0.00 245.00 0.00 0.00 245.00 Supplies - Medical County - Mod. Supplies 0.00 0.00 0.00 0.00 0.00 1.$08.99 0.00 0.00 1,808.99 Supplies - Medical - Other 0.00 0.00 0.00 0.00 0.00 1,220.26 0.00 0.00 1.220.26 Total Supplies - Medical 0.00 0.00 0.00 0.00 0.00 3.029.25 0.00 0.00 3.029.25 Medicines 0.00 0.00 000 0.00 0.00 3.712.26 0.00 0.00 3.712.28 SIN Clinic Vat Fees Emerg. 0.00 0.00 0.00 0.00 0.00 0.00 0.00 45.00 45.00 Public SIN Fees 0,00 0.00 0.00 0.00 0.00 0.00 0.00 8.591.25 8,591.25 Shelter SIN Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5.107.50 5,107.50 Total SIN Clinic Vat Fees 0.00 000 0.00 0.00 0.00 0.00 0.00 13.743.75 13, 743.75 Spay/NeuterFees Shelter Adoption 0.00 0.00 0.00 88.50 0.00 365.00 0.00 517.50 971.00 Total Spay(Neuter Fees 0.00 0.00 0.00 88.50 0.00 385.00 0.00 517.50 971.00 Tests Tests -other 0.00 0.00 0.DO 0.00 0.00 1,175.20 0.00 0.00 1,175.20 Tests - Antech 0.00 0.00 0.00 0.00 0.00 1,629.93 0.00 (182.00) 1,447.93 Total Tests 0.00 0.00 0.00 0.00 0.00 2.805.13 0.00 (182.00) 2.623.13 Vaccines (cat: dog) Rabies Vaccine 0.00 0.00 0.00 0.00 0.00 1.297.00 0.00 0.00 1.297.00 Total Vaccines (cat 6 dog) 0.00 0.00 0.00 0.00 0.00 1,297.00 0.00 0.00 1.297.00 Vet Fees Medicine 0.00 0.00 0.00 0.00 0.00 1.283.58 0.00 0.00 1.283.56 Surgery 0.00 0.00 0.00 0.00 0.00 425.50 0.00 0.00 425.50 Travel 0.00 0.00 0,00 0.00 0.00 0.00 0.00 1.110.00 1.110.00 Vat Fees -Emergency 0.00 0.00 0.00 0.00 0.00 2,143.09 0.00 0.00 2,143.09 Vat Fees - other 0.00 0.00 0.00 0.00 0.00 2,079.74 0.00 150.00 2,229.74 Vat Fees - Rabies 0.00 0.00 0.00 0.00 0.00 55.00 0.00 0.00 55.00 Vet Fees - Other 0.00 0.00 0.00 0.00 0.00 957.81 0.00 374.00 1.331 81 Total Vet Fees 0.00 0.00 0.00 0.00 0,00 6.944.70 0.00 1.634.00 8.578.70 Total Medical Expenses 0,00 0.00 0.00 88,50 0.00 19.070.93 0.00 15,713.25 34.872.58 Miscellaneous 0.00 0.00 0.00 200.00 0.00 0.00 0.00 0.00 200.00 Page 3 • FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through December 2007 Building... Cud)oe Pr... Dog Park FKSPCA Fundrals... Monroe C... Oscar's... SpaylNa... TOTAL Office Expense Locks and Keys 0.00 0.00 0.00 0.00 0.00 116.75 0.00 0,00 116.75 Office Supplies 0.00 0.00 0.00 284.41 0.00 266.38 0.00 0.00 530.79 Postage and Delivery 0.00 0.00 0.00 243.31 0.00 207.62 0.00 0.00 450.93 Printing and Reproduction 0.00 0,00 0.00 61.61 0.00 1,225.36 0.00 0.00 1,285.99 OMIceExpense - Other 0.00 0.00 0.00 840.77 0.00 730.95 0.00 0.D0 1.571.72 Total Office Expense 0.00 0.00 0.00 1,410.10 0.00 2.547,06 0.00 0,00 3.957.18 Operating Supplies ACO Supplies 0.00 0.00 0.00 3.53 0.00 324.47 0.00 0.00 328.00 Cat Utter 0.00 0.00 0.00 19.33 0.00 2,112.24 0.00 0,00 2.131.57 Cat Supplies 0.00 0,00 0.00 207.17 0.00 0.00 0.00 0.00 207.17 Cleaning Supplies 0.00 0.00 0.00 646.54 0.00 4,933.78 0.00 0.00 5.6W.32 Dog Supplies 0.00 0.00 0.00 469.34 0.00 0.00 0.00 0.00 469.34 Food Cat Food 0.00 0.00 0.00 32.24 0.00 2,566.70 0.00 0.00 2.698.94 Dog Food 0.00 0.00 0.00 1.133.20 0.00 5,818.41 0.00 0.00 6,751.61 Other 0.00 0.00 0.00 297.58 0.00 5.36 0.00 0.00 302.94 Other(Hllls-Dog i Cat) 0.00 0.00 0.00 297.15 0.00 6,496.25 0.00 0.00 6,793.40 Food -Other 0.00 0.00 0.00 (18.91) 0.00 1.057.59 0.00 0.00 1.038.68 Total Food _.... - 0.00 __.. 0.00 0.00 1.741.28 0.00 15.744.31 0.00 0.00 17,485.57 Miscellaneous 0.00 0.00 0.00 56.95 0.00 0.00 0.00 0.00 56.95 Operating Supplies - Other 0.00 0.00 0.00 24.77 0.00 0.00 0.00 46.72 71.49 Total Operating Supplies 0.00 0.00 0.00 3.168.89 0.00 23,114.80 0.00 46.72 26.330.41 Professional Fees Accounting 0.00 000 000 1.946.25 0.00 3.475.00 0.00 0.00 5.421.25 Payroll Services 0.00 0,00 D.00 0.00 0.00 2,046.94 0.00 0.00 2,046.94 Professional Fees - Other 0.00 0,00 0.00 1,270.00 0.00 70.96 0.00 0.00 1.340.go Total Professional Fees 6.00 0,00 0.00 3,216.25 0.00 5,592.90 0.00 0.00 8.809.15 Taxes Tangible Tax 0.00 1.222.55 0.00 0.00 0.00 0.00 0.00 0.00 1,222.55 Vehicle Tax 0.00 0.00 3.00 0.00 0.00 62.60 0.00 0.00 62.60 Totel Taxes 0.00 1,222,55 0.00 0.00 0.00 62.60 0.00 0.00 1,285.15 Telephone Call Phones 0.00 000 0.00 0.00 0.00 1,648.73 0.00 0.D0 1,840.73 Internet 0.00 0.00 0.00 0.00 0.00 824.45 0.00 0.00 824.45 Office Phones 0,00 0.00 0.00 0.00 0,00 2,254.26 0.00 0.00 2,254.26 Telephone - Other 0.00 0.00 0.00 178.21 0.00 783.45 0.00 0.00 961.66 Total Telephone 0.00 0.00 0.00 178.21 0.00 5,710.89 0.00 0.00 5.889.10 Training 0.00 0,00 0.00 1,736.09 0.00 (19.95) 0.00 0.00 1,716.14 Travel Airline 0.00 0,00 0.00 0.00 0.00 428.30 0.00 0.00 428.30 Car Rental 0.00 0.00 0.00 103.87 0.00 364.73 0.00 0.00 488.80 Gas 0.00 0.00 0.00 217.73 0.00 36.00 0.00 0.00 253.73 Hotel 0.00 0.00 0.00 811.46 0.00 (435.85) 0.00 0.D0 375.81 Masts 0.00 0.00 0.00 0.00 0.00 33.02 0.00 0.00 33.02 Tolls 0.00 0.00 0.00 16.50 0.00 0.00 0.00 0.00 16.50 Travel - Other 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.00 50.00 Total Travel 0.00 0.00 0.00 1,149.66 0.00 426.20 0.00 50.00 1,625.76 Uniforms 0,00 0.00 0.00 0.DO 0.00 591.81 0.00 0.00 591.81 Utilities Electric 0.00 0.00 0.00 0.00 0.00 10.143.94 0.00 0.00 10,143.94 Sewer 0.00 0,00 0.00 000 0.00 3,939.61 0.00 0.00 3,939.61 Storm Water 0.00 0,00 0.00 0.00 0.00 698.85 0.00 0.00 698.65 Water 0.00 0.00 0.00 0.00 0.00 1,527.85 0.00 0.00 1,527.65 Total Utilities 0.00 0.00 0.00 0,00 0.00 16.310.05 0.00 0.00 18,310.05 Vehicle Expense Gasoline 0.00 0.00 0.00 0.00 0.00 2.668.59 0.00 0.00 2.668.59 Repairs A Maintenance 0.00 0.00 0.00 536.29 0.00 0.00 0.00 0.00 536.29 Car expense 0.00 0.00 0.00 95.12 0.00 57.32 0.00 0.00 152.44 SIN TralledVan Maintenance 0.00 0.00 0.00 0.00 0.00 125.00 0.00 0.00 126.00 Total Vehicle Expense 0,00 0.00 0.00 631.41 0.00 2,850.91 0.00 0.00 3,482.32 West# Disposal Animal 0.00 0,00 0.00 0.00 0.00 1,375.00 0.00 0.00 1,375.00 Biomedical 0.00 0.00 0.00 0.00 0.00 729.72 0.00 0.00 729.72 Cremation Fees 0.00 0.00 0.00 211.00 0.00 125.00 0.00 0.00 336.00 Garbage 0.00 000 0.00 0.00 0.00 5,043.77 0.00 0.D0 5,043.77 Total Waste Disposal 0.00 0.00 0.00 211.00 0.00 7,273.49 0.00 0.00 7,484.49 Total Expense 0.00 65,319.76 581.90 61,714.36 20,288.38 402.172.51 0.00 21,728.68 571,603.59 Net Ordinary Income 27.288.32 (65,319.76) 6.572.10 35.33,116 21.332.61 (18,838.57) 2,150.00 (1,716.93) 6.800.03 Not Income 27.286.32 (66.319.76) 6,672A0 35,334.26 21,332.61 (18,838.67) 2,160.00 (1,716.931 6,800.03 Page 4 0 FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through December 2008 Building ... Cudjoe P... Dog Pa... FKSPCA Fundrai... Monroe Co... Spay/No... TOTAL Ordinary Incoms/Expense Income Adoption Fees 0.00 0.00 0.00 15,807.00 0.00 0.00 0.00 15,807,00 Contract - Monroe County 0.00 0.00 0.00 0.00 0.00 388.252.60 0.00 388.252.60 Contributions & Donations Building Fund 11,765.00 0.00 0.00 100.00 0.00 0.00 0.00 11,865.00 Dog Park Donations 0.00 0.00 4,770.00 25.00 0.00 0.00 0.00 4.795.00 FKSPCA 0.00 0.00 0.00 103399.56 560.00 0.00 0.00 103,959.56 Oscar's fund 0.00 0.00 0.00 13,524.00 0.00 0.00 0.00 13,524.00 Spay/Neuter Clinics 0.00 0.00 0.00 100.00 0.00 0.00 20165.69 20,265.69 Total Contributions d Donations 11,765.00 0.00 4,770.00 117148.56 560.00 0.00 20185.69 154,409.25 Donations In -Kind 0.00 0.00 0.00 32,715.72 0.00 0.00 0.00 32,715.72 Fundraiser income 48,736.00 0.00 0.00 2.804.17 14439.00 0.00 0.00 65,979.17 Grants 0.00 0.00 0.00 11,500.00 0.00 0.00 23117.00 34,617.00 Interest Income 6,342.86 0.00 0.00 1,035.38 0.00 0.00 0.00 7,378.24 Miscellaneous Income 0.00 0,00 0.00 158.07 0.00 0.00 0.00 158.07 Spay/Neuter Clinic Income Microchips 0.00 0.00 0.00 0.00 0.00 0.00 2,355.00 2,355.00 Public SIN 0.00 0.00 0.00 10.00 0.00 0.00 16855.00 16,865.00 Total Spay/Neuter Clinic Income 0.00 0.00 0.00 10.00 0.00 0.00 19210.00 19,220.00 Saks Advantage 0.00 0.00 0.00 2.490.00 0.00 0.00 11.00 2,501.00 Carrier Saks 0.00 0.00 0.00 1,004.00 0.00 0.00 0.00 1,004.00 Clickers 0.00 0.00 0.00 6.00 0.00 0.00 0.00 6.00 Collars 3 Leashes 0.00 0.00 0.00 2,558.00 0.00 0.00 0.00 2,558.00 Food 0.00 0.00 0.00 8,506.82 0.00 0.00 0.00 8.506.82 Frontline 0.00 0.00 0.00 2,927.00 0.00 0.00 0.00 2,927.00 Greenies 0.00 0.00 0.00 1.129.98 0.00 0.00 0.00 1129.98 Odor Eater Candles 0.00 0.00 0.00 249.00 0.00 0.00 0.00 249.00 Other 0.00 0.00 0.00 964.60 0.00 0.00 0.00 964.50 Puppy Kit 0.00 0.00 0.00 71.00 0.00 0.00 0.00 71.00 Saks Tax 0.00 0.00 0.00 (1,300.11) 0.00 0.00 0.00 (1,300.11) Shrinky Dink tag 0.00 0,00 0.00 44.50 0.00 0.00 0.00 44.50 TShirt Sales 0.00 0.00 0.00 880.00 0.00 0.00 0.00 880.00 Toys 0.00 0,00 0.00 205.00 0.00 0.00 0.00 205.00 Total Sales 0.00 0.00 0.00 19,735.69 0.00 0.00 11.00 19.746.69 Total Income 66,843.86 0.00 4,770.00 200914.59 14999.00 388,252.60 62503.69 738.283.74 Cost of Goods Sold Cost of Goods Sold Retail Goods Advantage/Frontline 0.00 0.00 0.00 2,073.97 0.00 0.00 0,00 2,073.97 Carriers 0.00 0.00 0.00 884.56 0.00 0.00 0.00 884.56 Collars & Leashes 0.00 0.00 0.00 1,519.46 0.00 0.00 0.00 1,519.46 Food 0.00 0.00 0.00 11,721.71 0.00 0.00 0.00 11,721.71 Greenlee 0.00 0.00 0.00 511.33 0.00 0.00 0.00 511.33 Merchandise 0.00 0.00 0.00 693.54 0.00 0.00 0.00 693.54 Puppy Kits 0.00 0.00 0.00 62.93 0.00 0.00 0.00 62.93 TShirts 0.00 0.00 0.00 795.50 0.00 0.00 0.00 795.50 Toys 0.00 0.00 0.00 642.13 0.00 0.00 0.00 542.13 Total Retail Goods 0.00 0,00 0,00 18,505,13 0.00 0.00 0.00 18.805.13 Total Cost of Goods Sold 0.00 0.00 0.00 18,805.13 0.00 0.00 0.00 18,805.13 Total COGS 0.00 0.00 0.00 18.805.13 0.00 0.00 0.00 18,805.13 Gross Profit 66,843.86 0.00 4,770.00 182109.46 14999.00 388,252.60 62503.69 719,478.61 Expense Advertising 0.00 0.00 0.00 7.515.00 60.00 80.00 0.00 7,655.00 Bank Service Charges & CC Fees 1.570.08 0.00 0,00 705.19 0.00 0.00 0.00 2,275.27 Clinic Drugs 0.00 0.00 0.00 0.00 0.00 0.00 191.68 191.68 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 572.74 572.74 Licenses 3 Permits 0.00 0.00 0.00 0,00 0.00 0.00 551.00 551.00 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 31770.71 31,770.71 Vat Fees 0.00 0.00 0.00 0.00 0.00 0.00 18323.75 18,323.76 Total Clinic 0.00 0.00 0.00 0.00 0.00 0.00 51409.88 51,409.88 Cudjoe Property Expenses Equipment Purchases 0.00 778.88 0.00 0,00 0.00 0.00 0.00 778.88 Insurance 0.00 5.678.49 0.00 0.00 0.00 0.00 0.00 5,678.49 Interest Expense 0.00 15.407.23 0.00 0.00 0.00 0.00 0.00 18,407.23 Repairs 3 Maintenance 0.00 2,207.10 0.00 0.00 0.00 0.00 0.00 2,207.10 Taxes 0.00 2,867.35 0.00 0.00 0.00 0.00 0.00 2,867.35 Total Cudjoe Property Expenses 0.00 29.939.05 0.00 000 0.00 0.00 0.00 29,939.05 Page 1 Depreciation Expense Dog Park Expenses Dues and Subscriptions Employment Costs Salaries S Wages Employment Tax Expense Employee Health Ins. Miscellaneous Workers' Compensation Total Employment Costs Facilities Building Maintenance Equipment Purchase Equipment Repairs 3 Maintenance Grounds Maintenance Total Facilities Fundraising Expense Insurance Directors & Officers Fidelity Bond Flood General Liability Hazard Wind Total Insurance Licenses and Permits Medical Expenses Drugs Microchips Supplies - Medical Vet Fees Total Medical Expenses Office Expense Office Supplies Postage and Delivery Total Office Expense Operating Supplies ACO Supplies Cat Litter Cleaning Supplies Food Cat Food Dog Food Other Total Food Miscellaneous Total Operating Supplies Professional Fees Rent Telephone Training Travel Uniforms Utilities Electric Sewer Storm Water Water Total Utilities Vehicle Expense Gasoline Insurance License and Registration Repairs 3 Maintenance Total Vehicle Expense Waste Disposal Total Expense Net Ordinary Income FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through December 2008 Building ... Cudjos P... Dog Pa... FKSPCA Fundrai... Monroe Co... Spay/No... TOTAL 0.00 0.00 0.00 23.431.48 0.00 0.00 0.00 23,431.48 0.00 0.00 3,700.00 0.00 0.00 0.00 0.00 3.700.00 0.00 0.00 0.00 561.40 0.00 0.00 0.00 561.40 0.00 0.00 0.00 0.00 0.00 291,078.15 0,00 291.078.15 0.00 0.00 0.00 0.00 0.00 21,418.89 0.00 21,418.89 0.00 0.00 0.00 0.00 0.00 45,700.35 0.00 45,700.35 0.00 0.00 0.00 0.00 0.00 525.24 0.00 525.24 0.00 0.00 0.00 0.00 0.00 6,328.49 0.00 6.328.49 0.00 0.00 0.00 0.00 0.00 365,051.12 0.00 365,051.12 0.00 0.00 0.00 1,864.37 0.00 377.25 0.00 2,241.82 0.00 0.00 0.00 262.92 0.00 0.00 0.00 262.92 0.00 0.00 0.00 43.70 0.00 838.77 0.00 882.47 0.00 0.00 0.00 459.46 0.00 686.32 0.00 1.146.78 0.00 0.00 0.00 2,630.45 0.00 1.902.34 0.00 4,532.79 1,034.91 0.00 0.00 2.964.92 9,567.75 0.00 0.00 13,567.58 0.00 0.00 0.00 1.040.52 0.00 0.00 0.00 1,040.52 0.00 0.00 0.00 0.00 0.00 264.20 0.00 264.20 0.00 0.00 0.00 0.00 0.00 2,059.37 0.00 2,059.37 0.00 0.00 0.00 0.00 0.00 4.585.17 0.00 4,585.17 0.00 0.00 0.00 0.00 0.00 1.173.99 0.00 1,173.99 0.00 0.00 0.00 0.00 0.00 1.523.07 0.00 1,523.07 0.00 0.00 0.00 1.040.52 0.00 9.605.80 0.00 10,646.32 0.00 0.00 0.00 221.25 0.00 0.00 0.00 221.25 0.00 0.00 0.00 0.00 0.00 19,131.70 0.00 19,131.70 0.00 0.00 0.00 0.00 0.00 1,085.47 0.00 1,085.47 0.00 0.00 0.00 0.00 0.00 9.811.52 0.00 9,811.52 0.00 0.00 0.00 0.00 0.00 18,659.80 0.00 18,659.80 0.00 0.00 0.00 0.00 0.00 48,688.49 0.00 48,688.49 0.00 0.00 0.00 2,275.95 0.00 3.056.97 0.00 5,332.92 0.00 0.00 0.00 579.66 0.00 153.18 0.00 732.84 0.00 0.00 0.00 2,855.61 0.00 3.210.15 0.00 6,065.76 0.00 0.00 0.00 146.66 0.00 0.00 0.00 146.66 0.00 0.00 0.00 119.71 0.00 1,144.02 0.00 1,263.73 0.00 0.00 0.00 0.00 0.00 6.850.58 0.00 6,850.58 0.00 0.00 0.00 32.10 0.00 5,228.33 0.00 5,260.43 0.00 0.00 0.00 688.66 0.00 9,014.46 0.00 9,703.12 0.00 0.00 0.00 560.96 0.00 36.23 0.00 597.19 0.00 0.00 0.00 1,281.72 0.00 14,279.02 0.00 15,560.74 0.00 0.00 0.00 1,067.87 0.00 19.94 0.00 1,087.81 0.00 0.00 0.00 2,615.96 0.00 22,293.56 0.00 24,909.52 0.00 0.00 0.00 15,069.00 0.00 3.950.00 0.00 19,019.00 0.00 0.00 0.00 312.43 0.00 0.00 0.00 312.43 0.00 0.00 0.00 0.13 0.00 5,346.96 0.00 5,347.09 0.00 0.00 0.00 6,866.20 0.00 0.00 0.00 6,866.20 0.00 0.00 0.00 50.00 0.00 0.00 0.00 50.00 0.00 0.00 0.00 0.00 0.00 490.75 0.00 490.75 0.00 0.00 0.00 0.00 0.00 13,186.44 0.00 13,186.44 0.00 0.00 0.00 0.00 0.00 4,262.55 0.00 4,262.55 0.00 0.00 0.00 0.00 0.00 959.00 0.00 959.00 0.00 0.00 0.00 0.00 0.00 2.656.92 0.00 2.656.92 0.00 0.00 0.00 0.00 0.00 21,064.91 0.00 21.064.91 0.00 0.00 0.00 0.00 0.00 3,687.49 0.00 3,687.49 0.00 0.00 0.00 0.00 0.00 3,636.74 0.00 3,636.74 0.00 0.00 0.00 0.00 0.00 109.50 0.00 109.50 0.00 0.00 0.00 0.00 0.00 1,331.53 0.0D 1.331.53 0,00 0.00 0.00 0.00 0.00 8,765.26 0.00 8,765.26 0.00 0.00 0.00 409.80 0.00 6,906.75 0.00 7,316.55 2.604.99 29,939.05 3,700.00 67,249.34 9.627.75 497.356.09 51409.88 661,887.10 64,238.87 (29.939.05) 1,070.00 114860.12 5,371.25 (109,103.49) 11093.81 57,591.51 Page 2 FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through December 2008 Building ... Cudjoe P... — Dog Pa... — FKSPCA Fundrai... Monroe Co... — Spay/No.., — TOTAL Other Income/Expense Other Income Unrealized gain/(loss) CFFK acc (39,612.96) 0.00 0.00 (2,078.24) 0.00 0.00 0.00 (41.691.20) Total Other Income (39.612.96) 0.00 0.00 (2,078.24) 0.00 0.00 0.00 (41.691.20) Net Other Income (39.612.96) 0.00 0.00 (2,078.24) 0.00 0.00 0.00 (0,691,20) Net Income 24,626.91 (29,939.06) 1,070.00 112781.88 6,371.26 (102,103.49) 11093.81 15,900.31 Page 3 FLORIDA KEYS S.P.C,A., INC. Profit & Loss January through December 2009 Building... CudJoe Pr... Dog Pa... FKSPCA Fund►al... Monroe C... Spay/No... TOTAL Ordinary Income/Expense Income Adoption Fees 0.00 0.00 0.00 15,648 Oy 0.00 0.00 0.00 15,648.00 Contract - Monroe County 0.00 0.00 0.00 ••L.00 0.00 389.729.10 0.00 369,729.10 Contributions & Donations Pet Food Pantry 0.00 0.00 0.00 440.00 0.00 0.00 0.00 440.00 Building Fund 64,380.00 0.00 0.00 0.00 0.00 0.00 0.00 64,380.00 Dog Park Donations 0.00 0,00 2.640.00 0.00 0.00 0.00 0.00 2,640.00 FKSPCA 0.00 0.00 0.00 111.939.08 435.00 0.00 0.00 112,374.08 Oscar's fund 0.00 0.00 0.00 4,808.00 0.00 0.00 - 0.00 4,808.00 Spay/Neuter Clinics 0.00 0.00 0.00 0.00 0.00 0.00 14.254.50 14,254.50 Total Contributions & Donations 64.380.00 0.00 2.640,00 117,187.08 435.00 0.00 14.254.50 198.896.58 Donations In -Kind 0.00 0.00 0.00 3,142.45 0.00 8.842.57 0.00 11.985.02 Fundraiser Income 125.00 0.00 0.00 5,014.20 66,967.40 0.00 0.00 72,106.60 Grants 0.00 0.00 0.00 725.00 0.00 0.00 5,164.89 5,889.89 Interest Income 6,672.28 0.00 0.00 1.815.22 0.00 0.00 0.00 8,487.50 Miscellaneous Income 0.00 0.00 0.00 907.31 0.00 0.00 0.00 907.31 Spay/Neuter Clinic Income Microchips 0.00 0.00 0.00 0.00 0.00 0.00 2.485.00 2,485.00 Public SIN 0.00 0.00 0.00 130,00 0.00 0.00 20,022.00 20,152.00 Spay/Neuter Clinic Income - Other 0.00 0.00 0.00 0.00 0.00 0.00 185.00 185.00 Total SpaylNeuter Clinic Income 0.00 0.00 0.00 130.00 0.00 0.00 22.692.00 22.822.00 Sales Advantage 0.00 0.00 0.00 1,533.45 0.00 0.00 0.00 1,533.45 Carrier Sales 0.00 0.00 0.00 1,230.00 0.00 0.00 0.00 1,230.00 Clickers 0.00 0.00 0.00 2.00 0.00 0.00 0,00 2.00 Collars & Leashes 0.00 0.00 0.00 1.403.00 0.00 0.00 15.00 1,418.00 Food 0.00 0.00 0.00 3,584.00 0.00 0.00 0.00 3.584.00 Frontline 0.00 0.00 0.00 1,425.00 0.00 0.00 0.00 1,425.00 Greenies 0.00 0.00 0.00 660.00 0.00 0.00 0.00 660.00 Odor Eater Candles 0.00 O.DO 0.00 87.00 0.00 0.00 0.00 87.00 Other 0.00 0.00 0.00 542.00 0.00 0.00 0.00 542.00 Puppy Kit 0.00 0.00 0.00 65.00 0.00 0.00 0.00 65.00 Sales Tax 0.00 0.00 0.00 (1,145.64) 0.00 0.00 0.00 (1,145.64) T-Shirt Sales 0.00 0.00 0.00 l,127.00 0.00 0.00 0.00 1.127.00 Toys 0.00 0.00 0.00 312.00 0.00 0.00 0.00 312.00 Sales - Other 0.00 0.00 0.00 4,256.00 0.00 0.00 0.00 4.256.00 Total Sales 0.00 0.00 0.00 15,080 81 0.00 0.00 15.00 15,095.81 Total Income 71.177.28 0.00 2.640.00 159,650.07 67,402.40 398,571.67 42,126.39 741.567.81 Cost of Goods Sold Cost of Goods Sold Retail Goode Advantage/Frontline 0.00 0.00 0.00 3,105.54 0.00 0.00 0.00 3,105.54 Carriers 0.00 0.00 0.00 3,341.10 0.00 0.00 0,00 3,341.10 Collars & Leashes 0.00 0.00 0.00 444.82 0.00 0.00 0.00 444.82 Food 0.00 0.00 0.00 3.455,91 0.00 0.00 0,00 3.455.91 Greenlee 0.00 0.00 0.00 272.83 0.00 0.00 0.00 272.83 Merchandise 0.00 0.00 O.Oo 376.08 0.00 0.00 0.00 376.08 T-Shirts 0.00 0.00 0.00 233.40 0.00 0.00 0.00 233,40 Toys 0.00 0.00 0.00 794.92 0.00 0.00 0.00 794.92 Total Retail Goods 0.00 0.00 0.00 12,024.60 0.00 0.00 0.00 12,024.60 Cost of Goods Sold - Other 0.00 0,00 0.00 753.79 0.00 0.00 0.00 753.79 Total Cost of Goods Sold 0.00 0.00 0.00 12,778.39 0.00 0.00 0.00 12,778.39 Total COGS 0.00 0.00 000 12,778.39 0.00 0.00 0.00 12,778.39 Gross Profit 71.177.26 0.00 2,640.00 146.871.68 67,402.40 398.571.67 42,126.39 728,789.42 Expense Advertising 0.00 0.00 0.00 8,1e0.00 0.00 295.13 0.00 8,475A3 Bank Service Charges & CC Fees 1.529.70 0.00 0.00 1.517.22 0.00 0.00 0.00 3,046.92 Clinic Drugs 0.00 0.00 0.00 0.00 0.00 0.00 748.94 748.94 Insurance 0.00 0.00 0.00 0.00 0.00 0.00 1.253.93 1.253.93 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 6,699.49 6.699.49 Vet Fees 0.00 0.00 0.00 0.00 0.00 0.00 20,068.75 20,068.75 Total Clinic 0.00 0.00 0.00 0.00 0.00 0.00 28,771 11 28.771.11 CudJoe Property Expenses Insurance 0.00 5,410.41 0.00 0.00 0.00 0.00 0.00 5.410.41 Interest Expense 0.00 18.119.12 0.00 0.00 0.00 0.00 0.00 18,119A2 Repairs & Maintenance 0.00 6,052.74 0.00 0.00 0.00 0.00 0,00 6,052.74 Taxes 0.00 3,756.98 0.00 0.00 0.00 0.00 0.00 3.756.98 Utilities 0.00 1,298.14 0.00 0.00 0.00 0.00 0.00 1,298.14 Total CudJoe Property Expenses 0.00 34,637.39 0.00 0.00 0.00 0.00 0.00 34,637.39 Page 1 FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through December 2009 Building... Cudjoe Pr... Dog Pa... FKSPCA Fundrai... Monroe C... Spay/No... TOTAL Depreciation Expense 0.00 0.00 0.00 18.639.93 0.00 0.00 0.00 18.639.93 Dog Park Expenses 0.00 0.00 244.83 0.DO 0.00 0.00 0.D0 244,83 Dues and Subscriptions 0.00 0.00 0.00 765.00 0.00 0.00 O.DO 765.00 Employment Costs Salaries & Wages 0.00 0.00 0.00 0.00 0.00 277,883.07 0.00 277,883.07 Employment Tax Expense 0.00 0.00 0.00 0.00 0.00 21,398.62 0.00 21,398.62 Employee Health Ins. 0.00 0.00 0.00 0.00 0.00 49,318.34 0.00 49,318.34 Miscellaneous 0.00 0.00 0.00 0.00 0.00 575.12 0.00 575.12 Workers'Compensation 0.00 0.00 0.00 0.00 0.00 6,162.24 0.00 6,162,24 Total Employment Costs 0.00 0.00 0.00 0.D0 0.00 355,337.39 0.00 355.337.39 Facilities Building Maintenance 0.00 0.00 0.00 1,160.69 0.00 2,668.82 0.00 3,829.51 Equipment Purchase 0.00 0.00 0.00 293.68 0.00 0.00 0.00 293.88 Equipment Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 501.11 0.00 501.11 Grounds Maintenance 0.00 0.00 0.00 0.00 0.00 2,425.28 0.00 2,425,28 Total Facilities 0.00 0.00 0.00 1,454.57 0.00 5,595.21 0.00 7,049.78 Fundraising Expense 0.00 0.00 0.00 4,308.06 4,562.71 0.00 0.00 8,870.77 Insurance Directors & Officers 0.00 0.00 0.00 1.036.26 0.00 0.00 0.00 1,036.26 Fidelity Bond 0.00 0.00 0.00 0.00 0.00 259.57 0.00 259.57 Flood 0.00 0.00 0.00 0.00 0.00 2,108.00 0.00 2,108.00 General Liability 0.00 0.00 0.00 0.00 0.00 3.027.71 0.00 3,027.71 Hazard 0.00 0.00 0.00 0.00 0.00 906.10 0.00 906.10 Wind 0.00 0.00 0.00 0.00 0.00 1,451.38 0.00 1,451.38 Total Insurance 0.00 0.00 0.00 1,036.26 0.00 7,752.76 0.00 8,789.02 Licenses and Permits 0.00 0.00 0.00 122.50 0.00 0.00 0.00 122.50 Medical Expenses Drugs 0.00 0.00 0.00 0.00 0.00 28,818.36 0.00 28,818.36 Microchips 0.00 0.00 0.00 0.00 0.00 2,502.50 0.00 2.502.50 Supplies • Medical 0.00 0.00 0.00 0.00 0.00 6,712.66 0.00 6,712.66 Vet Fees 0.00 0.00 0.00 0.00 0.00 22,384.20 0.00 22,384.20 Total Medical Expenses 0,00 0.DO 0.00 0.00 0.00 60,417.72 0.00 60,417.72 Miscellaneous 0.00 0.00 0.00 341.61 0.00 0.00 0.00 341.61 Office Expense Office Supplies 0.00 0.00 0.00 4,007.83 0.00 1.244.28 0.00 5,252.11 Postage and Delivery 0.00 0.00 0,00 627.48 14.23 211.21 0.00 852.92 Total Office Expense 0.00 0.00 0.00 4,635.31 14.23 1,455.49 0.00 6,105.03 Operating Supplies ACO Supplies 0.00 0.00 0.00 219.38 0.00 75.09 0.00 294.47 Cat Litter 0.00 0.00 0.00 0.00 0.00 1,512.44 0.00 1,512.44 Cleaning Supplies 0.00 0.00 0.00 0.00 0.00 6,793.40 0.00 6,793.40 Food Cat Food 0.00 0.00 0.00 0.00 0.00 5,269.69 0.00 5,269.69 Dog Food 0.00 0.00 0.00 121.21 0.00 6.565.74 0.00 6,686.95 Other 0.00 0.00 0.00 65.94 0.00 583.57 0.00 649.51 Total Food 0.00 0.00 0.00 107.15 0.00 12,419.00 0.00 12,606.15 Miscellaneous 0.00 0.00 0.00 1,404.10 0.00 98.09 0.00 1,502.19 Total Operating Supplies 0,00 0.00 0.00 1,810.63 0.00 20,898.02 0.00 22,708.65 Pat Food Pantry Expense 0.00 0.00 0,00 104.82 0.00 0.00 0.00 104.82 Professional Fees 0.00 0.00 0.00 6.601.93 0.00 1,200.00 0.00 7.501.93 Rent 0.00 0.00 0.00 1,092.00 0.00 0.00 0.00 1,092.00 Telephone 0.00 0.00 0.00 0.00 0.00 4,497.38 0.00 4,497.38 Training 0.00 0.00 0.00 580.00 0.00 650.00 0.00 1,230.00 Uniforms 0.00 0.00 0.00 (18.00) 0.00 768.91 0.00 750.91 Utilities Electric 0.00 0.00 0.00 0.00 0.00 13.938.08 0.00 13,938.08 Sewer 0.00 0.00 0.00 0.00 0.00 2.934.13 0.00 2,934.13 Storm Water 0.00 0.00 0.00 0.00 0.00 775.00 0.00 775.00 Water 0.00 0.00 0.00 0.00 0.00 2,088.49 0.00 2,088.49 Total Utilities 0.00 0.00 0.00 0.00 0.00 19,735.70 0.00 19,735.70 Vehicle Expanse Gasoline 0.00 0.00 0.00 0.00 0.00 1.985,48 0.00 1.985.48 Insurance 0.00 0.00 0.00 0.00 0.00 3,293.91 0.00 3.293.91 License and Registration 0.00 0.00 0.00 46.30 0.00 63.30 0.00 109.60 Repairs & Maintenance 0.00 0.00 0.00 877.44 0.00 201.41 0.00 1.078.86 Total Vehicle Expense 0.00 0.00 0.00 923.74 0.00 5,544.10 0.00 6,467.84 Waste Disposal 0.00 0.00 0.00 160.57 0.00 6.902.37 0.00 7,062.94 Total Expense 1,529.70 34,637.39 244,83 52,256.15 4,576.94 491.050.18 28,771.11 613,066.30 Net Ordinary Income 69.647.58 (34,837.39) 2,395.17 94.615.53 62.825.46 (92.478.51) 13.355.28 115,723.12 Page 2 • , FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through December 2009 Building... Cudjoe Pr... Dog Pa.,. FKSPCA Fundral... Monroe C... Spay/No... TOTAL Other Income/Expense Other Income Unrealized gainl(loss) CFFK acc 22.284.76 0.00 0.00 0.00 0.00 0.00 0.00 22.284.76 Total Other Income 22,284,76 0.00 0.00 0.00 0.00 0.00 0.00 22.284.76 Net Other Income 22,284.76 0.00 0.00 0.00 0.00 0.00 0.00 22,284.76 Net Income 91,932.34 (34.637.39) 2,395.17 94,616.53 62,825.46 (92,478.61) 13,366.20 138,007.88 Page 3 FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through October 2010 Building F... Cudjoe Pr... Dog Park FKSPCA Fundrals... Monroe C... Marti BPK SpayfNeu... TOTAL Ordinary Income/Expense Income Adoption Fees 0,00 0-00 0.00 12,175.00 0.00 0.00 60.00 0.00 12.235.00 Contract - Monroe County 0.00 0.00 0.00 0.00 0.00 325.168.06 43,912,76 0.00 369.080-82 Contributions ti Donations Building Fund 105.996.80 000 0,00 0.00 0.00 0.00 0.00 0.00 105.996.80 Dog Park Donations 0.00 0.00 1,898,00 0.00 0.00 0.00 0.00 0.00 1,890.00 FKSPCA 0.00 0.00 0.00 67.287.48 0.00 0.00 80.00 0.00 67.367.48 Oscar's fund 0.00 0.00 0.00 3.708.31 0.00 0.00 0.00 0.00 3.708.31 Spay/NeuterClinics 0.00 0,00 0.00 0.00 0.00 0.00 0.00 727.00 727.00 Total Contributions: Donations 105,99B.80 0,00 1,898.00 70,995.79 0.00 0.00 80.00 727.00 179,697.59 Donations In4Qnd 3.000.00 0.00 0,00 7,257.69 0.00 0.00 0.00 0.00 10,267.89 FundrakuerIncome 462.00 0.00 0.00 0.00 58,901.79 0.00 0.00 0.00 59.363.79 Grams 0.00 0.00 0.00 1,050.00 000 000 0.00 235.00 1,285.00 Interest Income 3.913.80 0.00 0.00 123,91 0.00 0.00 0.00 0.00 4,037.71 Spay/Neuter Clinic Income Microchips 0.00 0.00 0.00 0.00 0.00 0.00 0.00 550.00 550.00 Public SIN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16,726.51 16,728.51 Total Spay/Neuter Clinic Income 0.00 000 0.00 0.00 0.00 0.00 0.00 17.278.51 17.278.51 Sales Advantage 0.00 0.00 0.00 1,940.00 0.00 0.00 0.00 0.00 1,940.00 Carrier Sales 0.00 0.00 0.00 1,585.00 0.00 0.00 0,00 0.00 11585.00 Collars aLeashes 0.00 0,00 000 1,154,00 0.00 0.00 0.00 0.00 1,154.D0 Food 0.00 0.00 0.00 3.303.99 0.00 0.00 0.00 0.00 3.303.99 Frontline 0.00 0.00 0.00 648.00 0.00 0.00 0.00 0.00 846.00 Greenlee 0.00 0.00 0.00 943.60 0.00 0.00 0.00 0.00 943.60 Odor Eater Candles 0.00 0.00 0.00 30.00 0.00 0.00 0,00 0.00 30.00 Other 0.00 0.00 0.00 186.00 0.00 0.00 0.00 0.00 186.D0 Puppy Kit 0,00 0.00 0,00 20.00 0.00 0.00 0.00 0.00 20.00 Sales Tax 0.00 0,00 0.00 (758,15) 0.00 0.00 0.00 0.00 (758.15) T-Shirt Sales 0.00 0.00 0,00 830.00 0.00 0.00 0.00 0.00 830.00 Toys 0.00 0,00 0,00 90.00 0.00 0.00 0.00 0.00 90.00 Total Sales 0.00 0.00 0.00 9.970.44 0.00 0.00 0.00 0.00 9.970.44 Total Income 113.372.60 0.00 1.898.00 101.572.83 58.901.79 325,168.08 44.062.78 18,240.51 663.206.55 Coat of Goods Sold Cost of Goods Sold Retail Goods Advantage/Frontline 0.00 0.00 0.00 3.952.16 0.00 0.00 000 0.00 3.952.18 Carriers 0.00 0.00 0.00 592.94 0.DO 0.00 0,00 0.00 592.94 Collars ti Leashes 0,00 0.00 0.00 604.00 0.00 0.00 0.00 0.00 604.00 Food 0.00 0.00 0.00 4,037.98 0.00 0.00 0.00 0.00 4.037.96 Greenlee 0.00 0.00 0.00 627.78 0.00 0.00 0.00 0.00 627.78 Merchandise 0.00 0.00 0.00 215.72 0.00 0.00 0.00 0.00 215.72 T-Shirts 0.00 0.00 0.00 348.00 0.00 0.00 0.00 0.00 348.00 Total Retail Goods 0.00 0.00 000 10.378.58 0.00 0.00 0,00 0.00 10.378.58 Total Cost of Goods Sold 0.00 0.00 0.00 10,378.58 0.00 0.00 0.00 0.00 10,378.58 Total COGS 0.00 0.00 0,00 10,378.58 0.00 0.D0 0.00 0.00 10,378.58 Gross Profit 113.372.60 0.00 1,898.00 91,194.25 58,901.79 325,16S.06 44,052.76 18.24051 852.827.97 Expense Advertising 0,00 0.00 0.00 420,DO 0.00 150.56 146.56 0.00 717.12 Bank Service Charges 6 CC Fees 1,998.58 0.00 0,00 927.16 0.00 0.00 0.00 0.00 2,925.74 Clinic Drugs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 960.47 968.47 Insurance 0.00 000 0.00 0.00 0.00 0.00 0.00 611.14 611,14 Licenses ti Permits 0.00 0.00 0.00 0.00 0.00 0.00 0.00 25.00 25.00 Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5.545.54 5.545.54 Vet Fees 0.00 0.00 0,00 0.00 0.00 0.00 0,00 13.938.68 13.938.68 Total Clinic 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21,088.83 21,08883 Cudjoe Property Expenses Insurance 0.00 1,028.00 000 0.00 0,00 0.00 0.00 0.00 1,028.00 Interest Expense 0.00 13.433.03 0.00 0.00 0.00 0.00 0,00 0.00 13.433.03 Repairs 3 Maintenance 0.00 1.626.20 0.00 0.00 0.00 0.00 0.00 0.00 1626.20 Utilities 0.00 723.81 0.00 0.00 0.00 0.00 0.00 0.00 723.81 Total Cudjoe Properly Expenses 0.00 16,811.04 0.00 0.00 0.00 0.00 0.00 0.00 16,811.04 Dog Park Expenses 0.00 0.00 1,014.89 0.DO 0.00 0.00 0.00 0.00 1.014.89 Dues and Subscriptions 0.00 0.00 0.00 415.00 0.00 0.00 0.00 0.00 415.00 Education Materials 0.00 0.00 0.00 100.00 0.00 0.00 0.00 0.00 100.00 Employment Costs Salaries 6Wages 0.00 0.00 0,00 0.00 0.00 212,722.48 17,209.48 330.00 230.281.96 Employment Tax Expense 0,00 0.00 0.00 0.00 0.00 17,640.77 1.277,49 28.44 18,944.70 Employee Health Ins. 0.00 0.00 0.00 0.00 0.00 55,379.44 0.00 0.00 55.379.44 Miscellaneous 0.00 0.00 0.00 0.00 0.00 3,266.46 23.75 3.75 3,293.96 Workera' Compensation 0.00 0.00 0.00 0.00 0.00 5,524.26 0.00 0.00 5.524.26 Total Employment Costs 0.00 0.00 0.00 0.00 0.00 294,533.41 18,510.72 360.19 313,404.32 Facilities Building Maintenance 0.00 0.00 0.00 545.93 0.00 1,194.31 211.86 0.00 1,962.10 Equipment Purchase 0.00 0.00 0.00 385.02 0.00 257.00 69.43 0.00 711.45 Equipment Repairs ti Maintenance 0.00 0.00 0.00 0.00 0.00 614.21 6.13 0.00 620.34 Grounds Maintenance 0.00 0.00 0.00 25.95 0.00 1,294.35 120.00 0.00 1,440.30 Total Fatuities 0.00 0,00 0.00 956.90 0.00 3,359.87 407 42 0.00 4,724.19 Fundraising Expense 107.62 0.00 0.00 3,957.45 1,332.17 0,00 0.00 0.00 5,397.24 Page 1 FLORIDA KEYS S.P.C.A., INC. Profit & Loss January through October 2010 Building F... CudJoe Pr... Dog Park FKSPCA Fundrals... Monroe C... Mar i BPK Spay/Neu TOTAL insurance Directors & Officers 0.00 0.00 0.00 1.037.27 0.00 0.00 0.00 0.00 1,037.27 Fidelity Bond 0.00 0.00 0.00 0,00 0.00 259.57 0.00 0.00 259.57 Flood 0.00 0.00 0.00 0.00 0.00 2,123.00 485.00 0.00 2,W8.00 General Liability 0.00 0.00 0.00 0.00 0.00 3,180.98 458.35 0.00 3,639.23 Hazard 0.00 0.00 0.00 0.00 0.00 1,218.38 893.38 0.00 1,911.76 Wind 0.00 0.00 0.00 0.00 0.00 1,650.00 1.147.00 0.00 2.797.00 Total Insurance 0.00 0,00 0.00 1.037.27 0.00 8,431.83 2,783.73 0.00 12.252.83 Licenses and Permits 0.00 000 0.00 361.25 0.00 0.00 85.00 0.00 446.25 Medical Expenses Drugs 0.00 0.00 0.00 12.90 0.00 10,666.46 1,665.43 0.00 12,344.79 Microchips 0.00 0.00 0.00 0.00 0.00 1.940.00 121,25 0.00 2.06125 Supplies -Medical 0.00 0,00 0.00 0.00 0.00 11,651.41 336.85 0.00 11,988.26 Vet Fees 0.00 0.00 0.00 0,00 0.00 18,789.25 204.59 0.00 18,973.84 Total Medical Expenses 0.00 0.00 0.00 12.90 0.00 41,027.12 2.328.12 0.00 43,368.14 Miscellaneous 0.00 0.00 0.00 115.52 0.00 0.00 50.00 0.00 165.52 Office Expense Office Supplies 0.00 0.00 0.00 1.991.62 0.00 1,983.58 45.09 0.00 4.020.29 Postage and Delivery 0.00 0.00 0.00 283.11 0.00 333.62 5.54 0.00 622,27 Total Office Expense 0.00 0.00 0,00 2.274,73 0,00 2,317.20 50.63 0.00 4.642,56 Operating Supplies ACO Supplies 0.00 0.00 0.00 586.05 0.00 380.78 209.17 0.00 1.176.00 Cat Litter 0.00 0.00 0.00 0.00 0.00 1,121.72 294.78 0.00 1.416.50 Cleaning Supplies 0.00 0.00 0.00 0.00 0.00 5,859.01 384.61 0.00 6,243.62 Food Cat Food 0.00 0.00 0,00 0.00 0.00 4,497.58 214.52 0.00 4.712.10 Dog Food 0,00 0.00 0.00 000 0.00 6.198.38 349.33 0.00 6,547.71 Other 0.00 0.00 0.00 0.00 0.00 182.99 74.05 0,00 257.04 Total Food 0.00 0.00 0.00 0.00 0.00 10,878.95 637.90 0.00 11.516.85 Miscellaneous 0.00 0.00 0.00 1.302.65 0.00 431.22 273.26 0.00 2,007.13 Total Operating Supplies 0.00 0.00 0.00 1.888.70 0.00 18.671.68 1,799.72 0.00 22.360.10 Pat Food Pantry Expense 0.00 0.00 000 44,96 0.00 0.00 0.00 0.00 4496 Professional Fees 5,352.60 0.00 0.00 4.075.00 0.00 0.00 450.00 0.00 9,877.80 Rent 0.00 0.00 0.00 910.00 0.00 0.00 0.00 0.00 910.00 Telephone 0.00 0.00 0.00 0.00 0.00 3.720.59 496.38 0.00 4,216.97 Training 0.00 0.00 0,00 69.88 0.00 1.777.19 0.00 0.00 1.847.07 Travel 0.00 0.00 0.00 297.59 0.00 665.68 0.00 0.00 963.37 Uniforms 0.00 0.00 0.00 189.00 0.00 339.11 68.00 0.00 596,11 Utiutles Electric 000 2591 0.00 0.00 0.00 10,280.47 584.22 0.00 10,8W.60 Sewer 0.00 0,00 0.00 0.00 0,00 2.620.56 0.00 0.00 2.620.56 Storm Water 0.00 0.00 0.00 0.00 0.00 735.00 0.00 0.00 735.00 Water 0.00 12.92 0.00 0.00 0.00 1,935.35 163.55 0.00 2,111.82 Total Utilities 0,00 38.83 0.00 0.00 0.00 15,571.38 747.77 0,00 16,357.98 Vehicle Expense Gasoline 0.00 0.00 0.00 0.00 0.00 3.382.15 816.82 0.00 4.178.97 Insurance 0.00 0.00 0.00 145.44 0.00 4.489.17 2,7lZ86 0.00 7.34747 License and Registration 0.00 0.00 0.00 546.75 0.00 87.85 0.00 0.00 834.60 Repair* & Maintenance 0.00 0.00 0.00 5,025.20 0.00 549.74 0.00 0.00 5,574.94 Total Vehicle Expense 0.00 0.00 0.00 5,717, 39 0.00 8.488.91 3.529.68 0.00 17.735.98 Waste Disposal 000 0.00 0.00 (25.00) 0.00 6,203.49 372.25 0.00 6,5W.74 Total Expense 7,458.80 16.849.87 1.014.89 23.746.80 1.332.17 405,258.02 31.825.98 21,449.02 508,934.55 Net Ordinary Income 105,913.00 (16.849,87) 883.11 67,448.45 57,569.62 (80,089.96) 12,226.78 (3,208.51) 143,893.42 Other Income/Expense Other Income Unrealized galrAloss) CFFK acc 6.025.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,025.87 Total Other Income 6.a 5.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6,025.87 Not Other Income 6,025.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6.025.87 Net Income 111,939.67 (16,849.87) 883.11 67,448.45 67,689.62 (80,089.") 12,226.78 (3,20&51) 149,919.29 Note: While the FKSPCA does accrue payroll expenses at year-end, we do not do so on a monthly basis. If we were to accrue payroll at 10/31/31, this report would show additional expenses of approximately $5,555.75 for wages and payroll taxes for the Key West jurisdiction and $2,170.35 for wages and payroll taxes for the Marathon/Big Pine Key jurisdiction. Page 2 EXHIBIT E FKSPCA building advertising and donation check From 6:30 to 93`OPM at KW Air 'rt Hanger #1 on South Roosevelt Boulevard, ollow the signs BEER • 1 VVA • 36DAS • PASTA & PZZZA BV GASH BAR • ENTERTAINMENT 8V GARMEN ROB MUM SILENT AwareN • Lxn Aucueor & RAFFLES! Plus, yummy Hors D'Oeuvres from 4,� & UPPER CRUST PIZZA will have you BEGGING for more (SITand STAY first!) pONAT=OW $50/person • All proceeds benefit the FKSPCA Building Fund to keep our Furry Friends safe. Tickets available at: Antonids, the FKSPCA and at ft door. Please leave you pet onions at hone for this event. THANKS TO ALL KEY WEST RESTAURANTS & BUSIN_ESSES Psoer design donated by, JT Tiwfw & Bow fo ukw ShWtw Pam) HMI Design G r UIII/A ol'i'llicrica 4Np t K�y AR EXHIBIT F FKSPCA Adoption Fees and Package Fees & Policies I Florida Keys SPCA Page 2 of 4 Fees & Policies Adoptions We're happy that you are visiting our website. We hope that means that you are considering adopting a shelter animal. It is the goal of the Florida Keys SPCA to find the right home for each and every animal available for adoption. When you are ready to adopt: • Complete an adoption questionnaire • Schedule an appointment with an adoption counselor. • We ask that all current members of your family (including canine members) come in to meet the potential new member of your family. Click here for adoption policy. Click here for adoption application. Adoption Specials Adult Cats Only $15 The 6/60 Program Anyone 60 years or older can adopt an animal that is 6 years or older absolutely free! (normal adoption process required) http://www.fkspea.org/adopt/fees-and-policies 10/26/2010 Fees & Policies I Florida Keys SPCA Page 3 of 4 Adoption Fees Dog $100Puppies (up to 4 months) $75 Adults (5 months to 7 years) $50 Seniors (8 years and up) Cat $75 Kittens (up to 4 months) $55 Adults (5 months to 7 years) $35 Seniors (8 years and up) $40 Second Kitten adopted at same time as other kitten $25 Second Cat (adult or senior) adopted at same time as other cat or kitten Small Animals $25 Birds $25 Bunnies $25 Ferrets Adoption Package includes: • Spay or neuter • Current vaccines, deworming, heartworm test (dogs), feline leukemia & FIV tests (cats) • Flea and tick treatment • Free behavior counseling • Training video • Bag of Science Diet food • Free vet exam at participating veterinarians • Free 30 day insurance policy provided by ShelterCare insurance • Monroe County license • Microchip • A lifelong friend! Like 3 people like this. Directions & Hours FKSPCA Key West Animal ShelterHours of Operation 5230 College Road Stock Island Key West, FL 33040 (305) 294-4857 Map & Directions > Application & Email Us Download Application Monday - Friday 10:00am - 6:OOpm Saturday 10:00am - 2:OOpm Sunday Closed Email Us http://www.fkspca.org/adopt/fees-and-policies 10/26/2010 Fees & Policies � Florida Keys SPCA Page 4 of 4 If you are interested in adopting one of our great pets, click here for an application. infoaftspca.org Donate Button Submit Query • The FKSPCA is a proud participant in the Hill's Science Diet Shelter Feeding_ Program. © 2010 Florida Keys SPCA, Inc. Website Design, Site Development and Hosting by Serial Design Group http://www.fkspea.org/adopt/fees-and-policies 10/26/2010 EXHIBIT G E-mail from Community Services dated September 12, 2007 Connie Christian From: Barsell-Debbie (Barsell-Debbie@monroecounty-fl.gov] Sent: Wednesday, September 12, 2007 9:46 PM ro: Connie Christian Subject: RE: Adoption Fees Looks good and well thought out. Your fee schedule certainly is comparable to others researched. Approved.... deb From: Connie Christian[mailto:conniecpa@bellsouth.net] Sent: Wed 9/12/2007 1:13 PM To: Barsell-Debbie Subject: Adoption Fees Deb. Recently while looking at SUFA's website, I noticed that they have flat fees for adoptions. Me FKSPCA has charged adopters fees based on some of our expenses in relation to each individual animal (i.e. if the animal had to be spayed/neutered or microchip). We have not passed on fees for basic vaccinations, worming, etc. We feel it is important that an individual coming into our shelter knows up front what the cost of adoption will be prior to choosing an animal and therefore we would like our organization to also charge flat fees for adoption. According to their website, SUFA charges the following for adoption: Dog $75 Cgts $20 ens $45 On behalf of the FKSPCA Board of Directors, I would like your permission to charge the following adoption fees which will include the Munroe County adoption fee: Dogs $100 Puppies (up to 4 months) $75 Dogs (5 months to 7 years) $50 Senior Dogs (8 years and tip) Cats $75 Kittens (up to 4 months) $55 Cats (4 months to 7 years) $35 Senior Cats (8 years and up) $40 Second Kitten adopted at same time $25 Second Cat (adult or senior) adopted at same time In addition to the fees SUFA charges, Tammy researched the fees charged by other South Florida Shelters. Attached is that information for your reference. I believe that FKSPCA offers considerable value for the fees to be charged, including (but not limited to) temperament/personality assessment. a free initial vet visit, training DVD, food, 30-day pet health insurance, and follow-up training assistance. Please let me know if you have any questions or need additional information. Trunk you, tie P.S. We took in 4 pit bulls already today (two surrendered and two strays). That brings us up to I I pit bulls currently on site. 9/1 3/2007 FL Florida Keys Society for the L SPCA Prevention of Cruelty to Animals, Inc. Adoption Fees Doas $ l 00 Puppies (up to 4 months $75 Adults 5 months to 7 ears $50 Seniors 8 years and up) Cats $75 _ Kittens (up to 4 months $55 Adults 5 months to 7 ears $35 Seniors 8 years and u $40 _ Second Kitten adopted at same time as other kitten $25 Second Cat adult or senior adopted at same time as other cat or kitten Small Animals $20 Birds $20 Bunnies $20 Ferrets Adoption Package Includes: Spay or neuter Heartworm test for dogs Felv/FIV test for cats DHLPP/cv vaccination for dogs FVRCP vaccination for cats Rabies vaccination Deworming Flea and tick treatment Free Behavior Counseling Training video Bag of Science Diet food Free Vet exam at participating Veterinarians Free 30 day insurance policy provided by ShelterCare insurance Monroe County License Microchip EXHIBIT H County Attorney Opinion On Fees IJNTYSMONROE KEYWESr FLORIDA O390100 (305) 2944611 Swaime A. Hutton, County Attorney;' Robert B. Shillinga, Chief Assistant County Attorney �r Pedro J. Maeado, Assistant County Attorney •• Susan M. orimsley, Assistant County Attorney a Natileene W. Ca mik Assistant County Attorney Cynthia L. Ha11. Assistant County Attorney Christine Limbert-Barrows, Assistant County Attorney Dark V. Howard, Assistant County Attorney Lisa Granges, Msistant County Attorney — Board Certified m City, Ciwoty & Local Govt Law December 22, 2010 TO: Sandra L. Mathena, CFE, CPA, CIA FROM: Suzanne A. Hutton, County Attorney RE: FKSPCA Mayan Heat W Osrrttt W% District 3 Mayor Pro Tern D&W Rkq, Dlstrkt 4 am wlgingtor,,, Ilk, , , 1 George Neugert, DlsM 2 SyMa I Murphy, DbM 5 Office of the County Attorney 1111 12t6 Street, Suite 408 Key West. FL 33040 (305) 292-3470 — Phone (305) 292.3516 — Fax In a letter dated December 21, 2010, you asked whether the FKSPCA should remit to the County the excess fees charged for adoptions. The background reflects the contract requirement that the fees approved in BOCC Resolution No. 496-2000, as amended, be the only fees charged "for services at the Shelter unless authorized to do ...0 otherwise, and an exchange of emails between the Division Director responsible for animal control oversight in 2007 and the president of the FKSPCA concerning their additional costs. As a result of FKSPCA showing that the adoption fees would cover the costs of both services required in the county contract and services supplemented by the FKSPCA, the Division Director replied that the proposed fees were "Approved." Included in the contract requirements are: spay/neuter, heartworm test for dogs, Felv test for cats (although at various times during the contract, the contractor was required to find other funds for the tests), rabies vaccination, flea and tick treatment, and a Monroe County License (contract requires it only for dogs). Supplemental services rendered by FKSPCA and not required by the contract are: FIV test for cats, DHLPP/cv vaccination for dogs, FVRCP vaccination for cats, deworming, free behavior counseling, training video, bag of Science Diet food, free vet exam at participating veterinarians, free 30 day insurance policy provided by ShelterCare insurance, microchip. While the division director approval did not comply with the county's procedures, the contractor made the appropriate request and received what could reasonably be considered the approval required in the contract. However, I would suggest that the issue of fees in the resolution be revisited by County staff in the very near future, and either the resolution or the contracts be revised. I cannot actually tell from the documents which you included as back-up in the two recent inquiries if the FKSPCA has provided documents that show the costs of the services provided during the adoption process and that the fees in excess of the adoption and license fees included in the resolution were offset by the additional costs of services not required by the contract. (Res. 261-2005 amended & repealed the resolution recited in the contract and I believe the license fees may have gone up in a subsequent resolution.) The contract requires them to remit the funds received for "fees, license certificates, citations, penalties, adoptions etc.° (Paragraph 3.C.) However, the contract also says they were not to charge any fees other than those in the resolution unless authorized to do so. Since they had the imprimatur of authority to increase the adoption fees to cover the other services which the contract does not require, they should be allowed to retain the fees collected to cover the costs they incurred above and beyond those required by the contract. cc: Bob Shillinger Christine Limbert Barrows 2 Si sorely, nn A. H n County Attorney EXHIBIT I County Attorney Opinion On Shelter Manager Housing C UNTY SnFLOADA33040ONROE �rWEST (305) 2U-464r 4i .^ram Mayer H99W , Dlsbid 3 Mayor Pro Tom DWW Rloe, Dhtttld 4 Mm W ongl on, DloO'IC! 1 GeoW Naupo vk Dit M 2 Syhda 3. Mtsphy, District S Suzanne A. Hutton, County Attorney" Of t e of the County Attorney Robert B. Shillings, Chief Assistant County Attorney •' 1111 I P Street, Suite 408 Pedro L Merosdo, Assistant County Attorney •* Xey Wet, PL 33040 Susan M. Caimaley, Assistant County Attorney'• 4D (305) 292-3490 — Phone Nadleene W. Ceased, Assistant County Attorney (305) 292-3516 — Pax Cynthia L. Hall, Assistant County Attorney Christine Limbert-Barrows, Assistant County Attorney Derek V. Howard, Assistant County Attorney Lisa GramSer, Assistant County Attorney •' Bond Cat fled in City, County & Leal CiovL Law December 21, 2010 TO: Sandra L. Mathena, CFE, CPA, CIA FROM: Suzanne A. Hutton, County Attorney RE: FKSPCA In a letter dated December 17, 2010, you provided background information regarding the acquisition and use of a house for the shelter director and the development of a building fund for a new shelter, and have asked two questions, to wit: 1) Were the purchase of the house and the use of donations to pay interest and expenses a valid use of donations according to our contract with the FKSPCA? And 2) Is the purchase or construction of a building for a Monroe County Animal Shelter a valid use of donations according to the contract with Monroe County? The brief answer to each of your questions is yes. However, please note that the answers are based on certain facts as they have been presented to me and would not necessarily apply to any other not -for -profit organization contracting with the county for specific services and raising funds for purported purposes related to their mission as a not -for -profit organization but not related to the contract. If any of the underlying facts differ, the answer could also differ. As previously noted in an email dated November 3, 2010, regarding SUFA, "the donations received at the shelter ... must be used for the benefit of the animals at the ... shelter. Donation received or funds raised outside of the shelter may be used by the contractor for the benefit of their not -for -profit corporation as appropriate, assuming that the contractor has not represented that funds collected from the fundraiser are for the benefit of the ... shelter." In that e-mail, I pointed to Section Xf of the SUFA contract. The current contract, as amended, with FKSPCA has the exact same language in it as it did in the prior 2002 agreement, only then it was numbered section 14. 1 also noted in the prior email that the SUFA contract Section XVII. FUNDRAISING: states in part that "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 future." This same provision, after language requiring that the Director of Public Works approve fundraising and merchandise to be sold at the shelter, and that the County Administrator approve use of shelter for events, was in the 2002 and 2005 agreements with FKSPCA (Sec. 22 of 2002 agreement, Sec. XVII of 2005 agreement). The contract states: 'The Contractor shall issue receipts and keep appropriate records of all donations received at the Shelters by Contractor. Said donation 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 the 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 representative of the Contractor and the County during regular business hours (Monday through Friday, 9:00 a.m. 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." That language makes it very clear that the intent was to allow a contractor to raise funds to provide more and/or better services at the shelter than the minimum required by the county in exchange for its contract price. According to the responses you received from the FKSPCA, the house was acquired with income from sources other than the county contract, and all expenses related thereto were paid with funds from sources other than the county contract. According to the statements provided, there were more than sufficient funds available for the Cudjoe property acquisition costs and expenses other than the donations received at the shelter. The FKSPCA has provided P&L statements reflecting that the county funding is accounted separately from a variety of donations and fundraising activities. There are separate categories of funds, including fundraising in general, Dog Park Donations, Spay/Neuter Clinic contributions and donations as well as Spay/Neuter clinic income, donations received at the Shelter, sales of merchandise, etc. There is more than sufficient income from fundraisers to cover the cost of the property which was provided as housing as a salary enhancement to attract quality shelter directors. There is no indicia that it was necessary for the FKSPCA to utilize either county contract income or any funds received at the shelter for any of the costs It deemed necessary to provide a housing incentive to attract experienced management to enhance the services they provide for the Lower Keys animals. With respect to the building fund for a new shelter, nothing in the contract precludes the contractor from using donations received at fundralsers held at locations other than the shelter for a facility in the Lower Keys which would provide safer, healthier housing for shelter animals than the current facility owned by the City of Key West and leased to the County. In many cities, local humane societies own shelter or sanctuary facilities independent of animal control/shelter activities of the local government. According to websites viewed to facilitate this response, there is In Fort Lauderdale a Humane Society of Broward County with a state of the art facility and no affiliation with the county, while Broward County maintains two shelters. The Humane Society of Tampa Bay is not affiliated with the animal controVshelter operations of Hillsborough County. Clearly, a humane society with a separate facility for the care of animals can co -exist with a county -owned and operated facility. As long as the donations are serving the needs of animals in the community, whether in the county -leased shelter, or in a private shelter, the FKSPCA is abiding by the requirement that the animals to which they provide services be benefited. The donated proceeds are being retained for the benefit of animals in this community, as advertised in their fundraising event flyers. Please let me know if you need any further clarification. Sin �ttrely, nne . Hutton County Attorney cc: Bob Shillinger Christine Limbert-Barrows VI. AUDITEE RESPONSE EXHIBIT A FKSPCA response FLORIDA KEYS SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, INC. 5230 College Road • Key West, FL 33040 a www.FKSPCA.org (305)294-4857 . Fax (305)294-1331 • Info@FKSPCA.org January 20, 2011 Sandra Mathena Monroe County Clerk of the Circuit Court 500 Whitehead Street, Suite 101 Key West, FL 33040 Dear Ms. Mathena, Enclosed you will find the Florida Keys SPCA's response to the Draft Audit Report of the Monroe County Contract with our organization. I would like to thank you and your staff for your professionalism during this process. Please do not hesitate to contact me should you have any questions or need additional information. Sincerely, Connie Christian Executive Director ProtaetiNg Pate iN Parad iso The Florida Keys SPCA, Inc. is a non-profit 501(c)(3) corporation, ID#65-0891564. A copy of the official registration and in financial information may be obtained from the Division of Consumer Services by calling toll -free 1-800-435-7352 within the state. Registration does not imply endorsement, approval or recommendation by the state. Florida Keys SPCA response to Draft Audit Report of the Monroe County Contract dated January 14, 2011. We would first like to make a few corrections to the draft audit. 1. Page 3 — Last paragraph states: "There are six Directors on the Board, and all are residents of Key West ..." Correction: There are eight Directors on the Board. All are residents of the Florida Keys. 2. Page 4 — Second paragraph states: "The FKSPCA maintains a separate cash account with a local financial institution for donations received or designated for the building fund." Correction: The FKSPCA maintains separate cash accounts with multiple local financial institutions for donations received or designated for the building fund. Addition: The FKSPCA also maintains a fund with the Community Foundation of the Florida Keys for donations received or designated for the building fund. 3. Page 4 — Under FKSPCA Salaries and Benefits states: "The FKSPCA provides health insurance for their employees." Correction: The FKSPCA provides health insurance for all full-time, permanent employees who do not have access to other health insurance. 4. Page 5 — First paragraph states: "Free public spay and neuter clinics are held at the Key West shelter to prevent animal overpopulation." Correction: Low-cost spay and neuter clinics are held at the Key West shelter. Fees are waived for those individuals expressing an inability to pay as well as for the spaying and neutering of feral cats, pit bulls, and pit bull mixes. Response to Audit Findings 1. Adoption fees in addition to approved Board of County Commission fees are being charged by FKSPCA with Community Service Department approval since 2008. The Community Services Department did not request Board of County Commission approval for the Addition Adoption Fees. Correction: Auditor's listing of items included in adoption fees omitted "a life-long friend!" (priceless) FKSPCA agrees with Auditor's findings and County Attorney's opinion. 2. FKSPCA coded feline leukemia virus testing as a Monroe County expenditure. In the future, FKSPCA will classify feline leukemia tests as an FKSPCA expenditure rather than that of Monroe County. Doing so will still leave a sizable deficit in the amount received from Monroe County to operate the Key West shelter and provide animal control to the Lower Keys each year. FKSPCA agrees with Auditor that the Monroe County BOCC should consider these expenditures to be covered by the County. 3. FKSPCA coded shelter animal spay and neutering as Monroe County expenditure. In the future, FKSPCA will classify spay/neuter expenses for adoption animals as an FKSPCA expenditure rather than that of Monroe County. Doing so will still leave a sizable deficit in the amount received from Monroe County to operate the Key West shelter and provide animal control to the Lower Keys each year. 4. FKSPCA coded DHLPP/Cv vaccination for dogs as a Monroe County Expenditure. The FKSPCA contract with Monroe County does not specifically require vaccinations of dogs, nor does it specifically exclude vaccinations of dogs. In our opinion, this reasonable cost of ensuring the health of the animals is an expenditure related to our contract. The FKSPCA follows nationally recognized vaccination protocols of shelter animals for the health of individual animals as well as the shelter population as a whole and will continue to do so even if Monroe County feels it should not cover these costs. As is evident from financial statements provided by FKSPCA, each year County funding must be supplemented with donations and grants to cover expenditures. Therefore, while the expenditure was classified as "Monroe County", donations and grants rather than Monroe County funds were used to meet this expenditure. If Monroe County feels it should not cover the dog vaccinations, FKSPCA will classify future dog vaccinations as an FKSPCA expenditure rather than that of Monroe County. 5. Donations used to fund the expenses of Cudjoe Key House for shelter managers. Monroe County was unaware of the housing arrangement. FKSPCA agrees with Auditor's findings and County Attorney's opinion. 6. W-2s for shelter managers did not include income from housing supplied by FKSPCA. The FKSPCA believes it does follow the IRS regulations for shelter director housing. The FKSPCA believes all three tests that allow employer provided housing to be excluded from the employee's income have been satisfied. a. The housing was considered by the FKSPCA to be a part of its premises to be used as an aid in caring for certain animals. Business premise does not have to be the main business location. The FKSPCA board decided to purchase the house when it was offered by Feline Manor based on: i. The below market price offered by Feline Manor, ii. The FKSPCA board's belief that it needed a location to care for the animals with a variety of short term special needs. This was done many times over the course of each director's employment and iii. The use of the house as a recruiting tool for well -qualified shelter directors. This excerpt from the minutes of the October 16, 2003 FKSPCA board meeting documents the intent of the board: "The board members unanimously agreed that the property would make a very good site for caring for animals that needed to be apart from the normal .shelter area andlor might require care in the of hours. It could also be used. for certain animals in the Foster Animal program that the shelter might institute in the near future. The shelter will require that the new director live on premises so that any animals there would have care during non - business hours and the property would be cared.for. " b. The housing was furnished for the convenience of the FKSPCA. Many special needs animals need round-the-clock care and observation. The best option for the FKSPCA was for someone to live on site so that those animals could be monitored after regular shelter hours. Those animals would be brought back to the shelter for observation during on -duty hours. The employees were required to accept and did accept the housing as a condition of employment. The first two shelter directors hired after the house was purchased accepted the housing as a condition of employment. Each one was told they would be required to live on the premises of the Cudjoe house in order to accept the position. Each one agreed to do so. While the provided housing was certainly a wonderful recruiting tool that helped the FKSPCA attract two very capable and qualified shelter directors, it was not the only reason for the purchase of the house. Two different independent auditors of the FKSPCA financial statements were both made aware of the facts and circumstances of the housing/employment arrangement and neither auditor objected to the FKSPCA position and the W-2s issued. Many animals were cared for intermittently for short periods of time at the Cudjoe house. That task is now distributed among employees and devoted volunteers. The FKSPCA was able to recruit a long-time Keys resident, with no need for housing, as our current shelter director. While the FKSPCA feels the house once met a vital need of our organization, it is no longer needed and has been placed for sale. Regardless of the County's position, employer provided housing is not a current issue and the FKSPCA does not foresee it becoming an issue in the future. 7. Invoices and receipts do not reflect business purpose. FKSPCA will instruct staff to state the purpose of all expenditures on the face of the receipts and have the purchaser sign when that purpose is not clearly evident. 8. FKSPCA coded shelter microchips as a Monroe County expenditure. The FKSPCA has the highest rate of animals returned to owners of the three Monroe County animal control contractors. Every animal that is adopted from our shelter is given a nationally registered microchip and every animal that comes into our shelter is scanned for a microchip. We believe in this technology as do the hundreds of owners whose animals have been returned to them quickly because of microchips. Microchips also help to lower the costs related to animal shelters by enabling animals to be returned quickly and thereby helping to lower the animal population held at the shelter at any given time. In the future, FKSPCA will classify this cost as an FKSPCA expenditure rather than that of Monroe County. Doing so will still leave a sizable deficit in the amount received from Monroe County to operate the Key West shelter and provide animal control to the Lower Keys each year. 9. Documentation is unavailable showing that the County approved the sale of merchandise by the FKSPCA. While it is true that after selling merchandise at the Key West shelter for over ten years we could not locate the original letter stating that we have permission to do so, it is evident that our direct supervisor within the County was aware of this practice as our records show that the Director of Community Services purchased a number of items from the FKSPCA. FKSPCA will request an updated letter of permission so that we may continue the practice of selling merchandise. 10. Monroe County and FKSPCA are not following the contract, Section XVII — Fundraising. Auditor states as an example the spay/neuter clinics held at the County shelters. Please see attached letter dated June 21, 1999 and signed by Monroe County's Director of Public Works, which indicates not only the County's knowledge and acceptance of FKSPCA on -site spay/neuter clinic but also the County's assistance with the coordination of that clinic as well. FKSPCA agrees with the need for clarification in the contract. C UNTY SO�MONROE KEY WEST ORIDA 33040 (305)2944641 Public Works Division 5100 College Road Key West, FL 33040 Ph. 305/292-4560 Fax. 305/292-4558 June 21,1999 Mrs. Ce Ce Crane Kritter Patrol, Inc. 8 W. Cypress Terrace Key West, FL 33040 Dear Mrs. Crane: BOARD OF COUNTY COMMISSIONERS Mayor Wilhelmina Harvey, District 1 Mayor Pro tem Shirley Freeman, District 3 George Neugent, District 2 Nora Williams, District 4 Mary Kay Reich, District 5 CERTIFIED MAIL NO Z 547 060 256 On June 16, 1999, the Board of County Commissioners approved a contract with the Florida Keys Society for the Prevention of Cruelty to Animals (FKSPCA) to operate the Key West, Big Pine Key and Marathon Animal Shelters. The FKSPCA will commence operation of the shelters on July 1, 1999, and they have indicated that they will administer a spay/neuter program as part of their contract with the County. Therefore, in accordance with Section 4 of the Spay/Neuter Program Agreement between Kritter Patrol and the County dated January 13, 1999, the County hereby terminates said agreement by giving the required 60-day written notice. The agreement will terminate 60 days from the date of this letter or August 20, 1999. However, during discussions with the FKSPCA, we were requested to inquire if Kritter Patrol would be willing to cease fulfillment of this contract prior to the 60-day termination date. Please let me know, in writing, if your organization is willing to terminate this contract early. Thank you for all of your help and assistance and for initiating such a great program for the benefit of the animals. Since nt Pierce, Director CDP/bpl Cc. J�ames L. Roberts vt�wen Howtof EXHIBIT B County Administrator response C UNTY joMONROE KEY WESTF ORIDA 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 40 January 25, 2011 Clerk of the Court Ms. Sandra Mathena CPA, CFE, CIA 500 Whitehead Street Key West, Florida 33040 Dear Ms. Mathena, BOARD OF COUNTY COMMISSIONERS Mayor Heather Carruthers, District 3 Mayor Pro Tern David Rice, District 4 Kim Wigington, District 1 George Neugent, District 2 Sylvia 1. Murphy, District 5 Below please find my responses to the audit findings of the Draft Audit Report with Florida Keys Society for the Prevention of Cruelty to Animal dated January 14, 2011. 1. Adoption fees in addition to approved Board of County Commission fees are being charged by FKSPCA with Community Services Department approval since 2008. The Community Services Department did not request Board of County Commission approval for the Additional Adoption Fees. Recommendation(s): 1. We recommend that the Board of County Commissioners formally approve any additional fees charged by all contractors. 2. We recommend that the contracts be revised as to the issue of fees. 3. 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 service. County Administrator Response: Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 2. FKSPCA coded feline leukemia virus testing as a Monroe County expenditure Recornmendation(s): 1. FKSPCA should segregate these Feline Leukemia virus testing expenses from the funding provided by the County. 2. Monroe County Board of County Commissioners should consider whether feline leukemia testing should be a covered service provided by the County. 3. We recommend that the contracts be amended as to covered services. County Administrator Response: Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 3. FKSPCA coded shelter animal spay and neutering as a Monroe County expenditure Recommendationo): 1. FKSPCA should segregate these expenses from the funding provided by the County. 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. County Administrator Response: Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 4. FKSPCA coded DHLPP/Cv vaccination for dogs as a Monroe County expenditure. Recommendation(s): 1. FKSPCA should segregate these expenses from the funding provided by the County. 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. County Administrator Res nse: Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. S. Donations used to fund expenses of Cudjoe Key House for shelter managers. Monroe County was unaware of the housing arrangement. Recommendation(s): 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. CouM Administrator Response: Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 6. W-21's for shelter managers did not include income from housing supplied by FKSPCA. Recommedation: 1. FKSPCA should follow IRS regulations for shelter manager housing income. CoMM Administrator Response: Agree with auditor's recommendation. 7. Invoices and receipts paid do not reflect business purpose. Recommendation(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 and 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. County Administrator Response: Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 8. FKSPCA coded shelter microchips as a Monroe County expenditure. 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. County Administrator Response: Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 9. Documentation is unavailable showing that the County approved the sale of merchandise by the FKSPCA. Recommendation: 1. We recommend that the County establish written procedures concerning the sale of merchandise by the animal shelters. County Administrator Res nse• Agree with auditor's recommendation and will work with County Attorney's Office to revise contract language. 10. Monroe County and FKSPCA are not following the contract, Section XVII — Fundraising. Recommendation(s): 1. We recommend that the County clarify the contract as to the use of the shelters for spay and neuter clinics. 2. We recommend that the County clarify the contract as to all fundraising and events. County Administrator Response0j. Agree with auditor's recommendations and will work with County Attorney's Office to revise contract language. 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. re c 6111""Man Gastesi, Monroe County Administrator