12/07/2004 Audit AUDIT REVIEW OF
REIMBURSEMENT METHODS FOR
ADMINISTRATIVE COSTS
MONROE COUNTY HOUSING AUTHORITY
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Prepared by:
Internal Audit Department
Clerk of the Circuit Court
Danny L. Kolhage, Clerk
Monroe County, Florida
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CLERK OF THE CIRCUIT COURT
MONROE COUNTY BRANCH OFFICE
BRANCH OFFICE PLANTATION KEY
MARATHON SUB COURTHOUSE MONROE COUNTY COURTHOUSE GOVERNMENT CENTER
3117 OVERSEAS HIGHWAY 500 WHITEHEAD STREET,SUITE 101 88820 OVERSEAS HIGHWAY
MARATHON,FLORIDA 33050 KEY WEST,FLORIDA 33040 PLANTATION KEY,FLORIDA 33070
TEL.(305)289-6027 TEL.(305)292-3550 TEL.(305)852-7145
FAX(305)289-1745 FAX(305)295-3663 FAX(305)852-7146
December 7, 2004
The Honorable Danny L. Kolhage
Clerk of the Circuit Court
RE: Review of reimbursement methods for administrative costs -Monroe County Housing
Authority
Dear Mr. Kolhage:
At the request of the Clerk of the Circuit Court the Internal Audit Department has completed the
review of the Monroe County Housing Authority reimbursement method used for administrative
costs incurred for all Monroe County Programs. The purpose of the review was to assess
compliance with the applicable chapters of the Florida Statutes and the Monroe County Board of
County Commissioners' policies, procedures, resolutions, ordinances and grant agreements
regarding administrative costs paid by Monroe County.
We would like to thank the Executive Director of the Monroe County Housing Authority and his
staff for their cooperation while conducting the review.
Background
In an Interlocal Agreement dated April 14, 1993, between Monroe County and the Monroe
County Housing Authority (MCHA), the Authority was appointed to provide professional
planning, management and administrative services to provide fair affordable, decent, safe and
sanitary housing within the County pursuant to the provisions of all U.S. Department of Housing
and Urban Development (HUD), State of Florida Department of Community Affairs (DCA), and
Florida Housing Finance Agency (FHFA) affordable housing programs.
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Special Programs Office
The Special Programs Office within the MCHA is the Program Administrator of Monroe
County's State Housing . Initiatives Partnership (SHIP) Program and the Community
Development Block Grant (CDBG). The MCHA Special Prograns Office is housed in a building
owned by the KWHA Public Housing program. It is shared space with the City of Key West
Community Development Office. The Marathon and Islamorada CDBG programs are also
conducted in the Special Programs Office.
State Housing Initiatives Partnership
Monroe County has participated in the SHIP Program since its creation in 1993 within the
framework established by Florida Statute Sections 420.907 - 420.9079 and Chapter 67-37,
Florida Administrative Code. State Housing Initiatives Partnership - Florida Statute Section
420.9075 (6) states "The cost of administering the plan may not exceed 5 percent of the local
housing distribution moneys and program income deposited into the trust fund. A county or
eligible municipality may not exceed the 5-percent limitation on administrative costs, unless its
governing body finds, by resolution, that 5 percent of the local housing distribution plus 5%
percent of program income is insufficient to adequately pay the necessary costs of administering
the local housing assistance plan." The Board of County Commissioners recognized and
approved in Resolution 344-2003 the maximum amount allowable of ten percent (10%) of the
Local Housing Distribution for the SHIP program to be used for required administrative costs.
The plan incorporates Amendment I to the Monroe County Local Housing Assistance Plan
(LHAP) for State of Florida fiscal years 2001-2002, 2002-2003, 2003-2004, adopted by the
Board of County Commissioners in August 2003. Florida Statute Section 420.9071 (24)
Definitions - states "Program Income means the proceeds derived from interest earned on or
investment of the local housing distribution and other funds deposited into the local housing
assistance trust fund, proceeds from loan repayments, recycled funds, and all other income
derived from use of funds deposited in the local housing assistance trust fund."
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j At the September 21, 2004, Board of County Commissioners Meeting Resolution # 340-2004
was passed, the Amendment to the Interlocal Agreement provides for specific functions and
responsibilities relative to the administration of the Monroe County SHIP Program and provides.
for a consistent method of administrative funding. It provides for funding monthly the amount
which represents 1/12th of the total funds approved and available.
Community Development Block Grant Program
The CDBG Program is governed by 24 CFR Part 570 and State Rule 9B-43, FAC. Monroe
— County was awarded Community Development Block Grant (CDBG) Contract Agreement
03DB-1A-11-54-01-H32, April 9, 2003. Resolution 467-2003; October 15, 2003, provided for
amending the CDBG Contract Agreement with DCA moving funding within the grant categories,
all to sewer connections category.
Currently, invoicing for the CDBG program is being processed the same as the State Housing
Initiatives Partnership. On July 14, 2004, the Department of Community Affairs monitored the
CDBG project. There were no findings or concerns in the visit. See Exhibit A - Monitoring
Report - Monroe County Grant Award Agreement 03DB-1A-11-54-01-H32. The monitoring
report states "The review indicates that the local government is properly documenting and
accounting for CDBG funds requested, paying costs due to contractors in accordance with
contract terms; and will be requesting only eligible project costs." One of the purposes of the
grant was to provide payment assistance to qualified, very low- and low-income residents of
Stock Island within the County of Monroe, with the eligible costs associated with connection to
the central sewer system of the Key West Resort Utilities. Based on the available funding, this
CDBG grant can be used to make direct payments on behalf of eligible residents: to plumbing
contractors for lateral connections and septic system abandonment; and to the Key West Resort
Utility (KWRU) to pay a portion of the system development fee.
Rent Expenditures Not Reimbursed
Finding:
The MCHA Special Prograns Office is housed in a building owned by the KWHA Public
Housing program. It is shared space with the City of Key West Community Development Office.
The current lease between the Housing Authority of the City of Key West, Florida and the
Special Program's Office, executed on January 1, 2004 calls for a rental amount of $925 per
month for the Special Program's Office based on the square footage of 3645. The Community
Development Office is also $925 based on a square footage of 3635. Common areas such as
halls, bathrooms, lobby and reception areas are shared. See Exhibit B - Lease and Floor Plan.
The Special Programs Office rent is prorated between the active programs. Monroe County's
portion is $462.50 for the SHIP program and CDBG. Marathon and Islamarada have been
reimbursing the Housing Authority the balance of $462.50 for their CDBG programs. The DCA
has approved these same expenses for the other CDBG locations.
MCHA has been billing the SHIP program $462.50 per month which has been disallowed by the
Clerk's Finance Department. The proper allocation is $231.25 for SHIP and $231.25 for CDBG
per month. These rental expenses should be considered direct administrative costs which are
allowed in OMB Circular A-87, and paid on a monthly basis. See Exhibit C - MCHA Special
Programs Office Costs &Expense Allocations.
Recommendation:
1. Monroe County Housing Authority should be paid for the rent on their facilities per the lease
agreement prorated equally between programs.
{_. Monroe County Housing Authority Response:
The Housing Authority agrees with the recommendation.
Authorized Sick Leave, Vacation, And Holiday Pay Not Reimbursed
Finding:
Currently, the County does not allow for reimbursement on holiday, sick and vacation costs for
the allocated employees of the SHIP and CDBG programs. The Interlocal Agreement between
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the County and MCHA, states that the expenses and compensation for the programs administered
by the County are defined by state and federal program laws, rules and guidelines. Compensation
for personnel services includes all remuneration, paid currently or accrued, for services rendered
during the period of performance under Federal awards, including but not necessarily limited to
wages, salaries and fringe benefits. OMB Circular A-87 (Revised 05/10/04) (8d) states "Fringe
benefits are allowances and services provided by employers to their employees as compensation
in addition to regular salaries and wages. Fringe benefits include, but are not limited to, the costs
of leave, employee insurance, pensions, and unemployment benefit plans. Except as provided
elsewhere in these principles, the costs of fringe benefits are allowable to the extent that the
benefits are reasonable and required by law, governmental unit-employee agreement, or an
established policy of the governmental unit. It further states "The cost of fringe benefits in the
i form of regular compensation paid to employees during periods of authorized absences from the
job, such as for annual leave, sick leave, holidays, court leave, military leave and other similar
benefits, are allowable if: (a) they are provided under established written leave policies; (b) the
costs are equitably allocated to all related activities, including Federal awards; and, (c) the
accounting basis (cash or accrual) selected for costing each type of leave is consistently followed
j( by the governmental unit. OMB Section A-87 (8h) defines the documentation required for
salaries, wages and related leave. See Exhibit D - OMB Circular 87 Section (8) Compensation
for personal services.
The salaries of the SPO Director, SPO Program Coordinator, and SPO Program Assistant are
allocated on actual weekly time sheets. The receptionist and the bookkeeper are allocated 50%to
CDO and 50% to SPO. See Exhibit E - Organizational Chart. During interviews with MCHA
personnel the MCHA provided documentation that states "The MCHA believes it is proper to
charge SPO for authorized absences for the allocated employees of the SPO program, as stated
and allowed under the KWHA personnel policy (KWHA has a management agreement with the
MCHA). These absences should be reimbursed on a monthly basis based on the allocated hours
for work performed during the same period."
Recommendation:
1. Annual leave, sick leave and holidays should be allocated and paid on a monthly basis based
on the policy of MCHA once the method of allocation has been approved and documented
by the cognizant agency.
Monroe County Housing Authority Response:
The Housing Authority agrees with the recommendation and will request documentation
approving the Housing Authority's method of reimbursement for absences based on allocated
hours for work performed during the same pay period from the cognizant agency.
Monthly Reimbursement Checks Do Not Equal Reimbursement Requests
Finding:
Some of the monthly reimbursement checks for MCHA from the County for SHIP and CDBG do
- , not reconcile to the reimbursement requests because the Clerk's Finance Department have
disallowed some costs. For example, check number 207169 was reduced by $468.88 by the
County. The reimbursement request was reduced by the rent of $462.50 and vicinity mileage
totaling $6.38. It's the Clerk's Finance Department's policy to attach a remittance notice if any
adjustments are made to any payments. MCHA stated the remittance notice that the Clerk's
Finance Department adjusts before issuing the check is not provided to MCHA for reconciliation.
See Exhibt F - Check, Reimbursement Request and Adjustment Form. Copies of the adjustments
made have been provided by Internal Audit to MCHA for fiscal year 2003/2004. The adjustment
form should be sent with each check. IF MCHA does not receive a check for the amount of the
invoice submitted and does not receive an adjustment notice, they should contact the Clerk's
Finance Department for verification of which items were disallowed. KWHA would like the
opportunity, via e-mail or fax, to provide the County with additional documentation (if
necessary)before the check is prepared.
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Recommendation:
1. The adjustment form should be sent with each check so that all individuals have sufficient
information with which to perform their respective functions.
2. MCHA should reconcile their invoices to the County's appropriate administration line item
on a monthly basis.
Monroe County Housing Authority Response:
The Housing Authority agrees with the recommendation.
CDBG Funds Of$26,836.43 Not Billed To State
Finding:
Since the monthly CDBG reimbursements from the County do not equal the amount billed, the
MCHA has not billed the State of Florida for $26,836.43 ($3,381.68 is related to fiscal year
ending 2003). In the State of Florida Department of Community Affairs - Monitoring Report -
Monroe County Grant Award Agreement: 03DB-1A-11-54-01-H32 dated July 29, 2004 states
"There are no findings or concerns. However, a significant amount of work has been completed
by local contractors related to sewer connections. Since the County operates the grant on a
reimbursement basis, no Request For Funds have been submitted to date: The Department would
like to encourage the County to submit a Request For Funds for the amount that has been
submitted to date." The major risk to Monroe County is that once a grant is procured the
potential for losing the funding is significantly increased without adequate monitoring and
compliance with the agreed upon terms and conditions of the individual contract.
Recommendation:.
1. MCHA should submit a Request For Funds to the State of Florida Department of Community
Affairs for the funds not reimbursed and reconcile payments made to the official County
records.
2. MCHA should submit a Request for Funds each month to the State and a copy of the Request
should be sent to the Clerk's Finance Department
Monroe County Housing Authority Response:
Following receipt of copies of the adjustments from the Internal Auditor, the Housing Authority
has prepared and submitted a Request for Funds to the State of Florida Depattiiient of
Community Affairs for reimbursement to the County.
Resolution 340-2004 Section IV. Expenses and Compensation for the SHIP Program
Finding:
Amendment#1 to Interlocal Agreement between the County of Monroe, State of Florida and the
Monroe County Housing Authority Section IV E. states "Monroe County, upon receipt of an
invoice, shall compensate MCHA monthly, that amount which represents 1/12th of the total
funds approved and available as stated Section IV (D) above." It further states "MCHA's
Certified Public Accounting firm will provide the County monthly with a certification that all
payments were utilized for administration as identified in the County's approved Local Housing
Assistance Plan." This amendment is effective October 1, 2004. See Exhibit G - Resolution
340-2004. The language in Section IV. is confusing as to how to actually allocate payments on a
1/12 basis each month. MCHA and the Clerk's Finance Department should discuss the monthly
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method of payment and refer any questions or changes necessary to the County Attorney's Office.
Recommendation:
1. MCHA and the Clerk's Finance Department should discuss Section IV of the Resolution and
refer any questions to the County Attorney's Office for clarification.
2. MCHA should still retain all invoice documentation that totals the yearly administrative fee
for internal and independent audits.
Monroe County Housing Authority Response:
The Interlocal Agreement as amended is only between the County of Monroe and the Housing
Authority. The State of Florida is not part of this Agreement. The Housing Authority has
scheduled a meeting with the Finance Department at their earliest convenience and will propose
a revision to Amendment One to fully clarify the method of payment for their consideration.
Clerk's Finance Department Response:
Effective 10/01/04, the BOCC approved Amendment#1 to the Interlocal Agreement between the
County and the Housing Authority. This amendment provides a new methodology for
distributing the SHIP administrative funds to the Housing Authority.
This new methodology will be an even distribution of funds over the life of administering SHIP.
The beginning balance for distribution during the current plan year will be the actual State
contract administrative portion less any funds that were previously paid for the current plan year.
Hence, the Housing Authority will be receiving the entire distribution of the administrative funds
during the current plan year which can be identified to cover the previously disallowed rent and
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the relative annual leave, sick leave and holiday costs that are appropriate once the method of
allocation has been approved and documented by the cognizant agency.
This Finance Department has met with J. Manuel Castillo, Sr., the Executive Director of the
Housing Authority, and it was concluded that the above mentioned amendment will be corrected
to clearly identify this new method of administrative funding as is now understood and agreed to
by both parties. In addition, the Housing Authority will have a separate budgeted administrative
line item for each plan year.
At the end of each fiscal year, the Housing Authority will submit to the Finance Department a
report of actual administrative expenses and, if necessary, refund any unused funds to the
County. The Housing Authority will also provide the Finance Department with a copy of the
State's Annual Report for each year of the SHIP program. These reported expenditures will agree
to the County's SHIP Special Revenue Fund expenditures for each year.
Additionally, I have received a copy of the Housing Authority's submission to the DCA of the
CDBG program's Request for Funds for administrative costs. The request was reconciled to the
Finance Department's CDBG records.
Additional copies of this report will be provided if requested.
Sincerely,
iii2v.‘cLAP- 01. Mo-vv-v•o--
Sandra L. Mathena, CFE, CPA, CIA
Director of Internal Audit
cc: Sandee Carlile, Clerk's Finance Director •
Manuel Castillo, Executive Director,Key West Housing Authority
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Exhibits
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Exhibit A
Monitoring Report - Monroe County Grant
Award Agreement
03DB-1A-11-54-01-H32
STATE OF FLORIDA
,r— DEPARTMENT OF COMMUNITY AFFAIRS
"Dedicated to making Florida a better place to call home"
JES BUSH THADDEUS L.COHEN,AIA
, Governor July 29, 2004 Secretary
The Honorable Murray E. Nelson •
Mayor, Monroe County Board of County Commissioners
Damaron Building, Suite 2
Key Largo, Florida 33037 .
Re: Monitoring Report -:Monroe County
Grant Award Agreement: .03DB-1A-11-54-01-H32
( Dear Mayor Nelson: •
1
On.July 14, 2004, I monitored this CDBG project. This letter, which
contains no "findings" or "concerns," is a summary of that visit. Monitoring
is based on a sample of activities according to applicable statutory and
regulatory objectives and rules. The following areas were monitored':
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! • Activity Eligibility
• Audit Review
17 • Environmental Release of Funds •
• Equal Opportunity / Section 3 / Section 504
• Fair Housing Requirements
• Financial Management II -- Transaction Testing (Partial)
• Neighborhood Revitalization (Sewer Hookups)
• Program Administration •
• Procurement (Construction of Sewer Hookups)
The following is a summary of the areas monitored during this visit and
the results of that monitoring:
Activity Eligibility and National Objective
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All activities being undertaken as a part of this grant were-reviewed for
eligibility during the application process. At that time, it was documented
that the activities meet the eligibility and national objective requirements of
j the state-program rule and 24 CFR 570.. This review included .documentation
that each activity meets the national objective of benefit principally to low
r� and moderate income.-persons, with least 51% of the benef'benef
iciaries having
1 low and moderate income. The activities are consistent with the approved
activities identified in the application and award agreement, as may have
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2555 SHUMARD OAK BOULEVARD • TALLAHASSEE , FLORIDA 32399.2100
Phone: (850) 488-8466/Suncom 278=8466 FAX: (850) 921-0781/Suncom 291-078�1
Internet address: http://www.dca.state.fl.us
j CRITICAL STATE CONCERN FIELD OFFICE COMMUNITY PLANNING EMERGENCY MANAGEMENT
HOUSING 3
I COMMUNITY
279Q Overseas Highway,Suite 212 2555 Shumard Oak Boulevard 2555 Shumard Oak Boulevard 2555 Shumard•Oak Boulevard
DEVELOPMENT
Marathon,FL 33050.2227 Tallahassee,FL 32399.2100 Tallahassee,FL 32399.2100
(�� (305)289-2402 Tallahassee,FL 32399-2100
(850)488.2356 (850)413.9969
(850)488-7956
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The Honorable Murray E. Nelson
Page Two
been amended. Further, based on review of construction plans and
specifications (except housing), any change orders, and onsite monitoring, it
• does not appear that any CDBG funded activities have been undertaken
beyond the extent and scope provided in. the award agreement. There are
no findings or concerns.
Audit Review
A Single Audit under OMB. Circular A-133 must be performed and
submitted to us for any year during the grant when the total of all federal
,, funds received during your fiscal year is at least $300,000. This audit is due
by April 30 of each year for audits of the prior fiscal year.
The audit for FY 2003 was submitted to DCA, but the Department's
Office of Inspector General has not issued a "Technical Assistance" analysis '
of the audit. However, the audit was initially reviewed during the monitoring
visit and no issues were noted.
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Environmental Review (Release of Funds)
As required by 24 C.F.R., Section 58.5, CDBG recipients must conduct
an environmental review .of project activities to determine whether there will
be any significant environmental impact from the project. Under a special
grant condition, no more than $5,000 in CDBG funds may be expended prior
to the Department's environmental release of funds following completion of
the environmental review and notification to the public of the review results,
including an opportunity to comment on the project.
The environmental review was completed and the Department
. approved it on 06/11/2003, releasing the project funds. A review of project
expenditures was made to determine whether more than $5,000 was
expended prior to the Department's release of funds. There are no findings
or concerns.
Fair.Housing Requirements
A grant special condition requires the local government to conduct an
annual Fair Housing activity. The County met its requirement for 2004 by
passing a local resolution on Fair Housing (copy provided) and by the annual
provision of Fair Housing training by staff of the Monroe County Housing
Authority, There are no findings or concerns.
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The Honorable Murray E. Nelson
Page Three
Financial Management II - Transaction Testing (Partial)
A sample of local financial records for the program and file
documentation for three participants was reviewed to ensure proper
documentation and recording was maintained. If the recipient charged staff
costs for administration or construction, documentation for these costs was
reviewed. The County is operating this grant program on a reimbursement
basis. This review may be partially repeated (from a desk monitoring) once
the grantee has drawn down additional funds and costs previously incurred
have been paid/reimbursed from the CDBG account.
The review indicates that the local government is properly
documenting and accounting for CDBG funds requested, paying costs due to
contractors in accordance with contract terms; and will be requesting only
eligible project costs. There are no findings or concerns. However, a
significant amount of work has been completed by local contractors related
to sewer connections. Since the County opera es the grant on a
reimbursement basis, no Request For Funds have been submitted to date.
All costs reviewed were still internal with the County and the Monroe County
Housing Authority. The Department would like to encourage the County to
submit a Request For Funds for the amount that has been obligated and
expended.
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Sewer Connections (Neighborhood Revitalization)
All activities being undertaken as a part or this housing project (sewer
connections) have been reviewed by staff for compliance with federal
regulations, state rules, contract conditions and local policy. These activities
will provide benefit to the area that has been defined and reviewed during
the application process as meeting a national objective of benefit to
members of low and moderate income households. Based on a visual review
of this service area, there is no reason to question that the activities would
fail to meet a nation objective. In addition, monitoring of any leverage
pledged to the project was conducted. There are no findings or concerns.
Housing Rehabilitation (Sewer Connections)
The grant application (and recent amendment dated 04/07/2004)
proposed to provide sewer connections to some 100 houses. At the time of
monitoring, preparation work and connections on 35 homes had been
completed and work was in progress on the remaining homes.
Three sewer connection/housing files were reviewed for compliance
with program requirements, including consistency with the local
government's adopted Housing Assistance Plan, as well as other applicable
state and local resolutions. Any escrow accounts established were reviewed
to determine whether the funds are being disbursed on a timely basis, are
maintained in an interest bearing checking account, and the recipient is
remitting the interest earned to the Department on a quarterly basis.
There are no findings or concerns.
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The Honorable Murray E. Nelson
Page Four
Program Administration
This review focuses on whether the local government has developed a
project management system which complies with program requirements.
The filing system, including record retention, was reviewed and project
progress was compared to work plans. If non-CDBG funds (leverage) were
pledged to the project, the amount expended to date was reviewed. If any
program income was generated, its disposition (generally, return to the
Department) was reviewed. If any citizen complaints were received, they
were reviewed for whether the local government handled them in
accordance with its adopted citizen participation plan.
There are no findings or concerns. However, a significant amount of
work has been completed by local contractors related to sewer connections.
Since the County operates the grant on a reimbursement basis, no Request
For Funds have been submitted to date. The Department would like to
encourage the County to submit a Request For Funds for the amount that
has been obligated and expended.
Procurement
CDBG-funded contracts must comply with certain federal and state
procurement regulations and laws, The principal federal procurement
regulation is contained in 24 CFR 85.36. Procurement of certain professional
services is also subject to 287.055, Florida Statutes, (also known as the
Consultants Competitive Negotiation Act, or CCNA).
Procurement of any CDBG-funded professional services contracts was
previously reviewed. The selection of several contractors for sewer
connections was viewed. There are no findings or concerns.
If a response to this report is desired please send it to:
Mark A. Nixon
Bureau of Community Development
L Department of Community Affairs
Shumard2555 Oak Boulevard
Tallahassee, Florida 32399-2100 •
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I appreciate the helpful and cooperative attitude of everyone who
provided assistance during the visit.
•
Li,
FT.
The Honorable Murray E. Nelson
Page Five
• If you have any questions or require additional information, please call
me at (850 922-1895.
Sincerely,
Mark Nixon
Financial Specialist
•
MAN/man
cc: Mark Bell, MC/KWHA
Tammy Anderson
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Exhibit B
Lease and Floor Plan
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LEASE
THIS INDENTURE, made and entered into this 1s` day of January, 2004, between THE
HOUSING AUTHORITY OF THE CITY OF KEY WEST, FLORIDA, hereinafter called the
Lessor of the first part and THE SPECIAL PROGRAM'S OFFICE hereinafter called the Lessee,
party of the second part.
WITNESSETH, that the Lessor by these presents, Leases unto the said Lessee the
following described premises situate, laying and being in Key West, County of Monroe, and
State of Florida, to-wit:
A portion of the rental office at 1403 12th Street, Key West, Florida
("Leased space"). The total leased area more particularly described on
the attached sheet marked Exhibit A to this lease agreement.
TO HAVE AND TO HOLD THE PREMISES aforesaid from the 1st day of January A.D.
2004, for a period thru the 31 st day of December A.D. 2004, said Lessee for unto the Lessor it
successors assigns as rent, the sum of NINE HUNDRED TWENTY FIVE DOLLARS AND
NO/100'S ($925.00).
•
IT IS FURTHER UNDERSTOOD AND AGREED that the premises herein leased shall not be
sub-leased or sublet by the Lessee, nor shall the Lessee assign this lease during the term hereof
without prior written consent of the Lessor, and the premises shall be used for the sole purpose as
an office for the Key West Special Program's Office, Key West Housing Authority.
THE LESSEE hereby covenants with the Lessor that he will:
A Pay the rent herein at the time and in the manner aforesaid.
B During the term of the Lease, keep and maintain the rental space in a neat and
orderly fashion.
C Lessee shall be responsible for water and electric monthly charges.
D The said Lessee convenants that if this Lease is not renewed, he will, at the expiration of
said term, without demand,
in good state and condition. Lease may be renew dlly on deliver up l basis n of the leased of space
parties. year-to-yearwith consent both
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THE LESSOR hereby convenant with the Lessee that he will:
A Maintain property liability, flood/fire/windstorm insurance coverage. The CDO/SPO
building area content coverage of policies shall be a minimum of Fifty Thousand Dollars and No
Cents. ($50,000).
B. Maintain common ground areas surrounding the building.
C. Maintain a safe and sanitary facility.
D. Maintain operable plumbing, water supply system and air conditioning.
IN WITNESS WHEREOF, the said parties have hereunto set their hands and seals to this
instrument and another of like tenor all as of the day and year first above written, at Key West, in
the County of Monroe, State of Florida.
Signed, Sealed and Delivered:
THE HOUSING AUTHORITY OF THE In the presence of:
CITY OF KEY WEST, FLORIDA
BY '
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Frank P. Toppino, Chairman (-4
SPECIAL P OGRAM'S OFFICE
BY: ..
nuel Castillo, Sr:Executive Director
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Exhibit C
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MCHA Special Programs Office Costs
& Expense Allocations
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Monroe County Housing Authority
Special Programs Office
Costs & Expense Allocations
Building Rent & Utility Costs
The MCHA Special Programs Office is housed in a building owned by the KWHA Public Housing program. It
is shared space with the City of KW Community Development Office. Exhibit A outlines the office layout.
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Note the CDO &SPO square footage are the same. Common areas (halls, bathrooms, lobby, &receptionists
- areas are shared).
-1 The current lease, executed on January 1, 2004, calls for a rental amount of$925.00 per month.
- MB A-87—Maintenance, Operations, and Repairs—24 CFR 570.206(4).
Unless prohibited by law, the cost of utilities, insurance, security,janitorial services, elevator service, upkeep of
grounds, necessary maintenance, normal repairs and alterations, and the like are allowable to the extent that
__. they: (1)keep property (including Federal property, unless otherwise provided for)in an efficient operating
condition, (2) do not add to the permanent value of property or appreciably prolong its intended life, and (3) are
not otherwise included in rental or other charges for.space. Costs which add to the permanent value of property
__ or appreciably prolong its intended life shall be treated as capital expenditures (see sections 11"and 15).
OMB A-87 -Rental costs of buildings and equipment—24 CFR 570.206(4).
- Subject to the limitations described in subsections b. through d. of this section, rental costs are allowable to the
extent that the rates are reasonable in light of such factors as: rental costs of comparable property, if any; market
conditions in the area; alternatives available; and, the type, life expectancy, condition, and value of the property
-. leased. Rental arrangements should be reviewed periodically to determine if circumstances have changed and
other options are available.
r Desired Solution
The MCHA believes it is proper to charge SPO for rent on the facilities per the lease agreement prorated
equally between programs based on square footage. This cost should be allowed and paid on a monthly basis.
Salaries, Benefits & Authorized Absences
The salaries of the staff are allocated in the following manner:
Receptionist—50% CDO, 50% SPO.
CDO/SPO Director—allocated on actual weekly time sheets.
CDO/SPO bookkeeper- 50% CDO, 50% SPO.
SPO Program Coordinator— allocated on actual weekly time sheets.
SPO Program Assistant—allocated on weekly time sheets.
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Monroe County Housing Authority
Special Programs Office
Costs&Expense Allocations
Page 2 of 3
Currently, the County does not allow for reimbursement on holiday, sick & vacation costs for the allocated
employees of the SPO programs.
OMB A-87—Sick Leave,Vacation, Holiday Pay.
The cost of fringe benefits in the form of regular compensation paid to employees during periods of authorized
absences from the job, such as for annual leave, sick leave, holidays, court leave, military leave, and other
similar benefits, are allowable if: (a) they are provided under established written leave policies; (b) the costs are
equitablx allocated.to all related activities, including Federal awards; and,k) the accounting basis (cash or
accrual) selected for costing each type of leave is consistently followed by the governmental unit.
OMB A-87 - Support of salaries and wages.
These standards regarding time distribution are in addition to the standards for payroll documentation. (1)
Charges to Federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on
7 payrolls documented in accordance with generally accepted practice of the governmental unit and approved by
a responsible official(s) of the governmental unit. (2) No further documentation is required for the salaries and
wages of employees who work in a single indirect cost activity. (3)Where employees are expected to work
solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by
periodic certifications that the employees worked solely on that program for the period covered by the
certification. These certifications will be prepared at least semi-annually and will be signed by the employee or
supervisory official having first hand knowledge of the work performed by the employee. (4) Where employees
work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by
personnel activity reports or equivalent documentation which meets the standards in subsection (5) unless a
statistical sampling system (see subsection (6)) or other substitute system has been approved by the cognizant
Federal agency. Such documentary support will be required where employees work on:.(a) More than one
Federal award, A Federal award an
d nd a non-Federal award, (c) An indirect cost activity and a direct cost
- activity, (d)Two or more indirect activities which are allocated using different allocation bases, or (e) An
unallowable activity and a direct or indirect cost activity.
Desired Solution
' The MCHA believes it is proper to charge SPO for authorized absences for the allocated employees of the SPO
program, as stated& allowed under the KWHA personnel policy (KWHA has a management agreement with
the MCHA). These absences should be reimbursed on a monthly basis based on the allocated hours for work
performed during the same period.
Monthly Reimbursements Reconciliations
' The monthly reimbursements from the County do not reconcile to the reimbursement request (see check#
207169—6/8/04 shorted$468.88).
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Monroe County Housing Authority
— Special Programs Office
Costs&Expense Allocations
1 Page 3 of 3
Desired Solution
The KWHA would like the opportunity, via email or fax, to provide the County with additional documentation
(if necessary) before the reimbursement is prepared. It is difficult if not impossible to reconcile the items that
have not been reimbursed.
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Exhibit D
OMB Circular 87 Section (8)
Compensation For Personal Services
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unallowable.
6. Bonding costs.
a. Bonding costs arise when the Federal Government requires assurance against financial loss to
itself or others by reason of the act or default of the governmental unit. They arise also in
instances where the governmental unit requires similar assurance. Included are such bonds as
bid,performance, payment, advance payment, infringement, and fidelity bonds.
b. Costs of bonding required pursuant to the terms of the award are allowable.
c. Costs of bonding required by the governmental unit in the general conduct of its operations
are allowable to the extent that such bonding is in accordance with sound business practice and
the rates and premiums are reasonable under the circumstances.
7. Communication costs. Costs incurred for telephone services, local and long distance
telephone calls,telegrams,postage, messenger, electronic or computer transmittal services and
the like are.allowable.
8.. Compensation for personal services.
a. General. Compensation for personnel services includes all remuneration,paid currently or
accrued, for services rendered during the period of performance under Federal awards, including
but not.necessarily limited to wages, salaries, and fringe benefits. The costs of such
compensation are allowable to the extent that they satisfy the specific requirements of this
Circular, and that the total compensation for individual employees:
(1)Is reasonable for the services rendered and conforms to the established policy of the
governmental unit consistently applied to both Federal and non-Federal activities;
(2)Follows an appointment made in accordance with a governmental unit's laws and rules and
meets merit system or other requirements required by Federal law, where applicable; and
(3)Is determined and supported as provided in subsection h.
b. Reasonableness. Compensation for employees engaged in work on.Federal awards will be
considered reasonable to the extent that it is consistent with that paid for similar work in other
activities of the governmental unit. In cases where the kinds of employees required for Federal
awards are not found in the other activities of the governmental unit, compensation will be
considered reasonable to the extent that it is comparable to that paid for similar work in the labor
market in which the employing government competes for the kind of employees involved.
Compensation surveys providing data representative of the labor market involved will be an
acceptable basis for evaluating reasonableness. _
17
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c. Unallowable costs. Costs which are unallowable under other sections of these principles shall
not be allowable under this section solely on the basis that they constitute personnel
compensation.
d. Fringe benefits.
(1)Fringe benefits are allowances and services provided by employers to their employees as
compensation in addition to regular salaries and wages. Fringe benefits include, but are not
limited to,the costs of leave, employee insurance, pensions, and unemployment benefit plans.
Except as provided elsewhere in these principles, the costs of fringe benefits are allowable to the
extent that the benefits are reasonable and are required by law, governmental unit-employee
agreement, or an established policy of the governmental unit.
(2)The cost of fringe benefits in the form of regular compensation paid to employees during
periods of authorized absences from the job, such as for annual leave, sick leave, holidays, court
leave, military leave, and other similar benefits, are allowable if: (a)they are provided under
established written leave policies; (b)the costs are equitably allocated to all related activities,
including Federal awards; and, (c)the accounting basis (cash or accrual) selected for costing
each type of leave is consistently followed by the governmental unit.
(3)When a governmental unit uses the cash basis of accounting, the cost of leave is recognized
in the period that the leave is taken and paid for. Payments for unused leave when an employee
retires or terminates employment are allowable in the year of payment provided they are
allocated as a general administrative expense to all activities of the governmental unit or
component.
(4)The accrual basis may be only used for those types of leave for which a liability as defined
by Generally Accepted Accounting Principles (GAAP) exists when the leave is earned. When a
governmental unit uses the accrual basis of accounting, in accordance with GAAP, allowable
leave costs are the lesser of the amount accrued or funded.
i
(5)The cost of fringe benefits in the form of employer contributions or expenses for social
security; employee life, health, unemployment, and worker's compensation insurance (except as
indicated in section 22, Insurance and indemnification);pension plan costs (see subsection e.);
and other similar benefits are allowable,provided such benefits are granted under established
written policies. Such benefits, whether treated as indirect costs or as direct costs, shall be
allocated to Federal awards and all other activities in a manner consistent with the pattern of
benefits attributable to the individuals or group(s) of employees whose salaries and wages are
chargeable to such Federal awards and other activities.
e. Pension plan costs. Pension plan costs may be computed using a pay-as-you-go method or an
acceptable actuarial cost method in accordance with established written policies of the
governmental unit.
(1)For pension plans financed on a pay-as-you-go method, allowable costs will be limited to
those representing actual payments to retirees or their beneficiaries.
18
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(2)Pension costs calculated using an actuarial cost-based method recognized by GAAP are
allowable for a given fiscal year if they are funded for that year within six months after the end
of that year. Costs funded after the six month period(or a later period agreed to by the cognizant
agency) are allowable in the year funded. The cognizant agency may agree to an extension of the
i six'month period if an appropriate adjustment is made to compensate for the timing of the
• charges to the Federal Government and related Federal reimbursement and the governmental
unit's contribution to the pension fund. Adjustments may be made by cash refund or other
equitable procedures to compensate the Federal Government for the time value of Federal
reimbursements in excess of contributions to the pension fund.
(3)Amounts funded by the governmental unit in excess of the actuarially determined amount for
a fiscal year may be used as the governmental unit's contribution in future periods.
(4)When a governmental unit converts to an acceptable actuarial cost method, as defined by
GAAP, and funds pension costs in accordance with this method,the unfunded liability at the
time of conversion shall be allowable if amortized over a period of years in accordance with
GAAP.
(5)The Federal Government shall receive an equitable share of any previously allowed pension
costs (including earnings thereon) which revert or inure to the governmental unit in the form of a
refund, withdrawal, or other credit.
•
f. Post-retirement health benefits. Post-retirement health benefits (PRHB) refers to costs of
health•insurance or health services not.included ina pension plan covered by subsection e. for. •
retirees and their spouses, dependents, and survivors. PRHB costs may be computed using a •
pay-as-you-go method or an acceptable actuarial cost method in accordance with established
written polices of the governmental unit.
(1) For PRHB financed on a pay as-you-go method, allowable costs will be limited to those
representing actual payments to retirees or their beneficiaries.
(2)PRHB costs calculated using an actuarial cost method recognized by GAAP are allowable if
they are funded for that year within six months after the end of that year. Costs funded after the
•
six month period(or a later period agreed to by the cognizant agency) are allowable in the year
funded. The cognizant agency may agree to an extension of the six month period if an
appropriate adjustment is made to compensate for the timing of the charges to the Federal
Government and related Federal reimbursements and the governmental unit's contributions to the
PRHB fund. Adjustments may be made by cash refund,reduction in current year's PRHB costs,
or other equitable procedures to compensate the Federal Government for the time value of
Federal reimbursements in excess of contributions to the PRHB fund.
(3)Amounts funded in excess of the actuarially determined amount for a fiscal year may be used
as the government's contribution in a future period.
(4)When a governmental unit converts to an acceptable actuarial cost method and funds PRHB
costs in accordance with this method, the initial unfunded liability attributable to prior years
19
shall be allowable if amortized over aperiod ofyears in accordance
with GAAP, or, if no such
GAAP period exists, over a period negotiated with the cognizant agency.
(5)To be allowable in the current year, the PRHB costs must be paid either to:
(a)An insurer or other benefit provider as current year costs or premiums, or
(b)An insurer or trustee to maintain a trust fund or reserve for the sole purpose of providing
post-retirement benefits to retirees and other beneficiaries.
(6)The Federal Government shall receive an equitable share of any amounts of previously
! ! allowed post-retirement benefit costs (including earnings thereon) which revert or inure to the
governmental unit in the form of a refund, withdrawal, or other credit.
g. Severance pay.
(1) Payments in addition to regular salaries and wages made to workers whose employment is
being terminated are allowable to the extent that, in each case,they are required by(a) law, (b)
employer-employee agreement, or(c) established written policy.
(2) Severance payments (but not accruals) associated with normal turnover are allowable. Such
payments shall be allocated to all activities of the governmental unit as an indirect cost.
(3)Abnormal or mass severance pay will be considered on a case-by-case basis and is allowable
only if approved by the cognizant Federal agency.
h. Support of salaries and wages. These standards regarding time distribution are in addition to
the standards for payroll documentation.
(1) Charges to Federal awards for salaries and wages, whether treated as direct or indirect costs,
will be based on payrolls documented in accordance with generally accepted practice of the
governmental unit and approved by a responsible official(s) of the governmental unit.
(2)No further documentation is required for the salaries and wages of employees who work in a
single indirect cost activity.
(3)Where employees are expected to work solely on a single Federal award or cost objective,
charges for their salaries and wages will be supported by periodic certifications that the
employees worked solely on that program for the period covered by the certification. These
certifications will be prepared at least semi-annually and will be signed by the employee or
supervisory official having first hand knowledge of the work performed by the employee.
(4)Where employees work on multiple activities or cost objectives, a distribution of their
salaries or wages will be supported by personnel activity reports or equivalent documentation
which meets the standards in subsection (5) unless a statistical sampling system(see subsection
(6)) or other substitute system has been approved by the cognizant Federal agency. Such
documentary support will be required where employees work on:
20
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(a)More than one Federal award,
(b)A Federal award and a non-Federal award,
(c)An indirect cost activity and a direct cost activity,
(d) Two or more indirect activities which are allocated using different allocation bases, or
(e) An unallowable activity and a direct or indirect cost activity.
(5) Personnel activity reports or equivalent documentation must meet the following standards:
(a)They must reflect an after-the-fact distribution of the actual activity of each employee,
(b) They must account for the total activity for which each employee is compensated,
(c) They must be prepared at least monthly and must coincide with one or more pay periods, and
(d)They must be signed by the employee.
(e) Budget estimates or other distribution percentages determined before the services are
performed do not qualify as support for charges to Federal awards but may be used for interim
accounting purposes, provided that:
(i)The governmental unit's system for establishing the estimates produces reasonable
approximations of the activity actually performed;
(ii)At least quarterly, comparisons of actual costs to budgeted distributions based on the
monthly activity reports are made. Costs charged to Federal awards to reflect adjustments made
as a result of the activity actually performed may be recorded annually if the quarterly
comparisons show the differences between budgeted and actual costs are less than ten percent;
and
(iii)The budget estimates or other distribution percentages are revised at least quarterly, if
necessary, to reflect changed circumstances.
(6) Substitute systems for allocating salaries and wages to Federal awards may be used in place
of activity reports. These systems are subject to approval if required by the cognizant agency.
Such systems may include,but are not limited to, random moment sampling, case counts, or
other quantifiable measures of employee effort.
(a) Substitute systems which use sampling methods (primarily for Temporary Assistance to
Needy Families (TANF), Medicaid, and other public assistance programs) must meet acceptable
statistical sampling standards including:
(i)The sampling universe must include all of the employees whose salaries and wages are to be
allocated based on sample results except as provided in subsection(c);
21
(ii)The entire time period involved must be covered by the sample; and
(iii)The results must be statistically valid and applied to the period being sampled.
(b)Allocating charges for the sampled employees' supervisors, clerical and support staffs,based
on the results of the sampled employees, will be acceptable.
(c) Less than full compliance with the statistical sampling standards noted in subsection(a)may
be accepted by the cognizant agency if it concludes that the amounts to be allocated to Federal
awards will be minimal, or if it concludes that the system proposed by the governmental unit will
result in lower costs to Federal awards than a system which complies with the standards.
(7) Salaries and wages of employees used in meeting cost sharing or matching requirements of
Federal awards must be supported in the same manner as those Claimed as allowable costs under
Federal awards.
i. Donated services.
(1) Donated or volunteer services may be furnished to a governmental unit by professional and
technical personnel, consultants, and other skilled and unskilled labor. The value of these
services is not reimbursable either as a direct or indirect cost. However, the value of donated •
services may be used to meet cost sharing or matching requirements in accordance with the
provisions of the Common Rule.
(2) The value of donated services utilized in the performance of a direct cost activity shall, when
material in amount,be considered in the determination of the governmental unit's indirect costs
or rate(s) and, accordingly, shall be allocated a proportionate share of applicable indirect costs.
(3)To the extent feasible, donated services will be supported by the same methods used by the
governmental unit to support the allocability of regular personnel services.
9. Contingency provisions. Contributions to a contingency reserve or any similar provision
made for events the occurrence of which cannot be foretold with certainty as to time, intensity,
or with an assurance of their happening, are unallowable. The term "contingency reserve"
excludes self-insurance reserves (see Attachment B, section 22.c.), pension plan reserves (see
Attachment B, section 8.e.), and post-retirement health and other benefit reserves (see
Attachment B, section 8.f.) computed using acceptable actuarial cost methods.
10. Defense and prosecution of criminal and civil proceedings, and claims.
a. The following costs are unallowable for contracts covered by 10 U.S.C. 2324(k), "Allowable
costs under defense contracts."
(1) Costs incurred in defense of any civil or criminal fraud proceeding or similar proceeding
(including filing of false certification brought by the United States where the contractor is found
liable or has pleaded nolo contendere to a charge of fraud or similar proceeding (including filing
22
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Exhibit E
Organizational Chart
— —
Organizational Chart
Board of
Commissioners
Executive Director
•
Attorney
Administrative
Department
Accounting
Director
CDO/SPO
IDirector
CDO/SPO CDO/SPO
Bookkeeper ,..._...._..........._.....___�.._._...__._._...._._.._....._...._....._............._
Receptionist
CDO SPO
Program Program
Coordinator Coordinator
Exhibit F
Check, Reimbursement Request And
Adjustment Form
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--BOARD OF COUNTY COMMISSIONERS MONROE COUNTY, KEY WEST,'FLORIDA
• 20716
,-----,
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ORGANIZATION ACCOUNT PURCH.ORDER / INVOICE NUMBER , AMOUNT DESCRIPTION
/ VI I,
, ! 0100804 " 530492 /SUB0704FH / 1 , 443 . 70 FH
' •0101 104 / 530490 `/SUB0704SA 8 , 880 . 57 SA
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SP CIAL PROGRAMS OFFICE
1—, c/o Mo roe County Housing Authority
1403 1 th Street
Key West, Florida 33040
(305) 292.1221 FAX(305) 292-1162
•
DATE: May 27, 2004
TO: Sandra Carlile, Director of Finance, Monroe County
THRU: Laura DeLoach Hartle, Accounting, MC Finance Department
FROM: J. Manuel Castillo, Sr., Executive Director, KWHA
SUBJ: Reimbursements for SHIP Program/Fund 153
Cost Center, 0100804, and 0101104 Submittal #7
II
Please prepare checks for the following:
Fund Number Cost Center Cost Center Name Account# Amount
153 0101104 Ship Admin 530490 $- 9;45- gS O-S "7-
153 0100804 Fair Housing 530492 $ 1,443.70,/
Payroll Register attached for payroll reimbursement expenses.
The required documentation to support these expenditures is herein attached. 2 11, - 9- "
Ck# 18801 26,144.52 Ck# 1859 108.50 I v ( 3a
$ Ck# 1870 1188.90•�
Ck# 19004 2,873.60 Ck# 1970 $ 2,338.40 ✓ Ck# 2159.4( 1,726.70
THE ABOVE RELEASE OF FUNDS IS HEREBY ATTESTED TO BY THE UNDERSIGNED AS ELIGIBLE AND IN COMPLIANCE WITH STATE
STATUTE 420.907,CHAPTER 67-34 FLORIDA ADMINISTRATIVE CODE AND STATE APPROVED MONROE COUNTY LOCAL HOUSING
ASSISTANCE PLAN. I CERTIFY THAT THE ATTACHED EXPENSES ARE ACCURATE AND IN AGREEMENT WITH THE RECORDS OF THIS
ORGANIZATION r D/OR APPLICABLE BOCC RESOLUTIONS. REQUESTED FUNDS WILL NOT BE SUBMITTED FOR REIMBURSEMENT TO
ANY OTHER y>'B IN'. SOURCE.
I—I ' gipat
J.tanuel Castillo, Sr.
xecutive Director, Key West Housing Authority
Notarization (Execute Notary only if payment is for Agency Reimbursement)
STATE OF FLORIDA,COUNTY OF MONROE
I hereby certify that on this day,before me,an officer duly authorized in the State and County to take acknowledgments,that
the above person is personally known to me to be the person described above and wh. . . - -d the fore:oin_ instrument and
acknowledgment that he execut dtt�e same for die purpose therein expressed. Witne•irT7-Trif----1. . ,�,,Y, ;--;; e—
and County aforesaid,this day of ,2004. +: ��� ':: MY COMMISSION DD 252354✓� `-�`-'= EXPIRES:Janua#22,2008
�4• aø -4ary Public 'Rf, ` BondedThroNctaypunkUndetwriters
"dedicated to the quality of life through housing and
community Initiatives"
r—,
Tab 1 - SHIP Admin Draw #7
Payable to: Monroe County Housing Authority - Special Programs Office
Cost Center 0101104, SHIP Admin, Acct. #530490
Payroll #07 (03/16/04-03/29/04)
,
Casey $ 2,20:1.65-i
Esquinaldo• F.3i6d:,9
Rivas ,34907 Y
Stangier 11 &5/
Total Payroll#07 $
Payroll #08 (03/30/04-04/12/04)
Casey $ 1704 49
Esquinaldo , 6 _,
Rivas :"
Stangler Y �l
_
Total Payroll#08 $ - ` ,. 1
Payroll#09 (04/13/04-04/26/04)
Casey $ 1497.;82 J
Esquinaldo 415.46✓
Rivas 301:00 N/
Stangler
q.41,7
Total Payroll#09 $ Zi} g p
April Expenses
April Rent $ 4462 50)--__
April Postage 23.43'-"
April Copier Charges 304.021-
Federal Express Charges 49.39✓
Mark Bell 3/16-3/29 /.1 ib 2-
9$-5�6'
Mark Bell 3/30-4/12 212.80.—
Office Depot 156.21�/
Total Expenses $ 1,316.85 8'4 7_
Total SHIP Admin Draw #7
$ 9,34‘4-;
SHIP Draw 2004 SHIP Admin-063 Draw#7
5/25/2004
Exhibit G
Resolution 340-2004
Section IV.
Expenses and Compensation
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BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: September 15,2004 Division: Monroe County Housing Authority
Bulk Item: Yes X _ No Department: Special Programs Office
AGENDA ITEM WORDING: A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY,FLORIDA APPROVING AN AMENDMENT TO THE
INTERLOCAL AGREEMENT BETWEEN THE COUNTY OF MONROE, STATE OF FLORIDA
AND THE MONROE COUNTY HOUISING AUTHORITY
•
ITEM BACKGROUND: The Monroe County Housing Authority has been the Administrator for the
Monroe County's State Housing Initiatives Partnership(SHIP)Program under the terms of an interlocal
agreement from 1993. This Interlocal Agreement is broad in scope and the basis for administration of a
wide variety of housing programs.
PREVIOUS RELEVANT BOCC ACTION:Approval of the Existing Interlocal Agreement in April
1993.
CONTRACT/AGREEMENT CHANGES:
The proposed Amendment to the Interlocal Agreement provides specific functions and responsibilities
relative to the administration of the Monroe County's SHIP Program and provides for a consistent
method of administrative funding.
STAFF RECOMMENDATION:
TOTAL COST: $-0_
BUDGETED: Yes No
COST TO COUNTY: $-0- SOURCE OF FUNDS:
REVENUE PRODUCING: Yes No AMOUNT PER: Month Year
- APPROVED BY: County Attn
� MBA' r* has g Risk Management
1 : '
DIVISION DIRECTOR APPROVAL:
J.' ' Castillo,Sr.,Executive Director
onroe County Housing Authority
DOCUMENTATION: Included X To Follow Not Required
DISPOSITION: AGENDA ITEM# M
Rev.01/03
I�'
•
RESOLUTION -2004
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE
- COUNTY, FLORIDA APPROVING AN AMENDMENT TO THE INTERLOCAL
AGREEMENT BETWEEN THE COUNTY OF MONROE, STATE OF FLORIDA AND THE
MONROE COUNTY HOUISING AUTHORITY
WHEREAS, the Florida Interlocal Cooperation Act of 1969 provides the statutory authority for
governmental entities to enter into agreements to make the most efficient use of their powers by
enabling them to cooperate with other localities on a basis of mutual advantage and thereby to provide
services and facilities in a manner that will accord the best geographic, economic, population and other
factors influencing the needs and development of local communities,and;
WHEREAS, Monroe County and the Monroe County Housing Authority executed an Interlocal
Agreement in April 1993 for the purposes of administering a variety of federal, state and local housing
programs in cooperation with Monroe County,and;
WHEREAS, the existing agreement appoints the Authority to provide professional planning,
management and administrative services for and within Monroe County for affordable housing, and;
WHEREAS, the existing agreement is broad in scope and general in nature, lack specificity as to the
SHIP Program and its requirements.
WHEREAS, Amendment I to the Interlocal Agreement, attached hereto as Exhibit A, specifically
addresses the Authority's administration of the County's SHIP Program.
i I NOW, THEREFORE, BE IT RESOLVED,by the Board of County Commissioners of Monroe County,
Florida,that the County hereby:
Authorizes the execution of Amendment 1, attached hereto as Exhibit A, to the existing
Interlocal Agreement between Monroe County, State of Florida and the Monroe County
Housing Authority dated April 1993 for the purposes of administration of Monroe
County's State Housing Initiatives Partnership (SHIP)Program,
PASSED AND ADOPTED, by the Board of County Commissioners of Monroe County, Florida at a
regular meeting on said Board on the day of ,A.D.,2004
•
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
Mayor Nelson .
Commissioner Rice By:
Mayor Emeritus Neugent Mayor Nelson
Commissioner McCoy
Commissioner Spehar
SEAL
ATTEST: • .:
Approved as to form and legcieuc .. paw; y
` L .. .. . A.HUTTr N Page 1 of 1
BOCC Exhibit A
Amendment I,Interlocal Agreement
AMENDMENT#1
TO
INTERLOCAL AGREEMENT
BETWEEN
THE COUNTY OF MONROE,STATE OF FLORIDA
AND
THE MONROE COUNTY HOUSING AUTHORITY
WHEREAS,Monroe County, State of Florida,(herein referred to as "County"), a body politic
having its principal office at 1100 Simonton Street,Key West,Florida 33040, and the Monroe
County Housing Authority, (herein referred to as"MCHA"), a body politic organized under
chapter 421 P.S. and the U.S.Housing Act of 1937, as amended, and having its principal office
at 240 Sombrero Road, Marathon,Florida 33050,referred to collectively as the "Parties"
executed an Interlocal Agreement dated April 14, 1993; and,
WHEREAS,the Parties agree to amend the aforementioned Interlocal Agreement for the
purposes of clarification relative to the specific operation of Monroe County's State Housing
Initiatives Partnership(SHIP)Program, and;
NOW THEREFORE,the Parties agree to the addition of the following language to the
Agreement, applicable specifically to the implementation and administration of the Monroe
County State Housing Initiative Partnership(SHIP)Program:
SECTION III. ACCOUNTING AND ACCOUNTS
1
E. MCHA's Certified Public Accounting firm will provide the County monthly with
a certification that all payments were utilized for administration as identified in
the County's approved Local Housing Assistance Plan.
SECTION IV. EXPENSES AND COMPENSATION.
D. MCHA for administration,reporting and monitoring of the SHIP Program,shall
receive as compensation 10%of the annual SHIP State Allocation, of and 5% of
Program Income.
I ;
E. Monroe County,upon receipt of an invoice, shall compensate MCHA monthly,
that amount which represents 1/12t of the total funds approved and available as
stated in Section IV(D) above.
SECTION VI. RESPONSIBILITIES AS TO RECORDS AND REPORTS
C. MCHA shall provide the County quarterly with SHIP Tracking Reports,detailing
all SHIP program expenditures,commitments and demographic compliance data.
Page 1 of 3
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BOCC Exhibit A
Amendment I,Interlocal Agreement
D, MCHA shall provide the County annually with a SHIP Annual Report
E. MCHA shall provide the County with a BOCC approved Monroe County Local
Housing Plan and amendments as approved or amended.
FURTHER,the parties agree, all other provisions of the Agreement,not inconsistent herewith,
shall remain in full force and effect.
FURTHER,the parties agree, that this amendment shall be effective October 1,2004.
PASSED AND ADOPTED, by the Board of County Commissioners of Monroe County,Florida
at a regular meeting on said Board on the day of , A.D., 2004
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY,FLORIDA
Mayor Nelson •
Commissioner Spehar By:
Commissioner Neugent Mayor Nelson
Commissioner McCoy
Commissioner Rice
(SEAL)
ATTEST:
Danny Kolhage, Clerk of the County
APPROVED AS TO FORM APP OVER AS TO
AND. Y: DATE:
ZANN A. .
Vr• 't;�', ram; •
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Page 2 of 3
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BOCC Exhibit A
Amendment I,Interlocal Agreement
MONROE COUNTY HOUSING AUTHORITY
(SEAL)
- APPROVED AS TO FORM
AND LEGAL SUFFICIENCY: DATE:
•
Page 3 of 3
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GOVERNMENTAL INTERLOCAL AGREEMENT
BETWEEN
THE COUNTY OF MONROE, STATE OF FLORIDA
AND
TIC MONROE COTJNTYHOUSING AUTHORITY
This Inta3ocal •Agreement (therein n fared to as the " is dated as of
net a.e' /5 /90.? , between the County of Monroe, State of Florida, (herein
erred to as "County'), a body politic having ifs principal office at 310.Fleming Street,
Key West; Florida, 33040, and the Monroe County Housing Authority, (herein referred to.
as 'MCHA"), a body politic organized under Chapter 421 F.S. and the U.S. Housing Act
of 1937, as amended, and having its principal office at 240 Sombrero Road, Marathon,
Florida 33050,referred to collectively as the "Parties'.
In consideration of the mutual covenants set faith below, under the Florida Interlocal
Cooperation Act of 1969, 163.01 F.S. •
"'To permit local governmental. units to make the most
• efficient use of their powers by enabling them to cooperate
with other localities" (governmental units) "on a basis of
mutual advantage and thereby to provide services and
facfties in a manger and pursuant to forms of governmental •
organization that will accord best with geographic,
economic, population, and other factors influencing the
needs and development of local communities."
•
MCHA and County hereby agree as follows: •
SECTION L APPOINTMENT OF MCIEA.
To the end of providing fair,•,affordable, decent, safe and sanitary,housing, the'County'
hereby appoints•MCHA:to praalda professional planning management and administrative
services for and within,the County pursuant to the provisions•of all U.S. Department of
Housing and Urban Deiidoprn ut (HUD), State of Florida's Department of Community
Affairs (DCA), and Florida Housing Finance Agency (FHFA) affordable housing' •
programs, (homer the "Programs"). The County hereby authorizes MCHA to
subcontract for professional and technical services, per Programs' requirements, according •
to the terms and provisions of tale Agreement
•
SECTION II. DUTIES OF ivMCHA. •
A. To manage the''Programs in fall compliance with the requirernents of allcappiicable
HUD, DCA; and FHFA'rzgulations within the terms of this Agreement
•
B. To take such actions as may be necessary to comply promptly with any and all
governmental orders or other requirements affecting the Programs, whether
imposed by federal state, or county authority. Nevertheless, MCHA shall take no
such action as long as the County is contesting, or has armed its intention to
contest any such order or requirement. MCHA shall notify the County in writing
of all notices of such orders or other requirements imnarrg,tPly upon their receipt
SECTION M. ACCOUNTING AND ACCOUNTS.
Accounting functions will be performed by MC HA as follows:
A. .G"l i Rr ► •l Ft P. tIF .for.
submittal to the ex officio clerk of the Countyfar=vie*and pacynient procc&:
B. Where applicable, MCHA under cctian of ex officio clerk of the County, shall
prepare all state and federal Requests for Funds.
C. Where otherwise required, MCTIA shall maintain. an operational budget ledger of
expenditures for administrative purposes only.
D. Where required by the ledger, shall be resgonschie for fiord expenditure
SECTION IV. EXPENSES AND COMPENSATION
A. Compensation shall be upon presentation of an invoice detailing each applicable
program: payment shall be issued on the first of the month for administrative
services to be performed in the upcoming month contingent upon the avaiiabfity of
Program Funds. The amount shall be in accordance with the County approved
Programs as defined by state and federal program laws, rules and guidelines.The
payment shall represent payment for only allowable acpenses pertaining to tare
administration of the various housing programs. MCHA will keep records in
accordance with generally accepted accounting procedures and applicable program
guidelines.
B. MCHA Procurement Policy conforming to standards and regulations established by
U.S.HUD "PIIf' 89-45 shall be used unless any applicable Programs'law, rule, or
guideline are more restrictive.
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C. Should the County, State or Federal Governments require additional or special
services not specifically included in this .went, MCHA shall be separately.
compensated. The amount of such compensation, and service shall be agreed on
by the County and MCHA and stipulated by an amcudment pursuant to Section
JGI of this Agreement.
D.
SECTION Y 'INSURANCE
A. MCiA shall maintain separate worker's compensation insurance and fidelity bonds
covering its personnel who are engaged in the operation of the Programs as
follows:
(1) Applicable worker's compensation insurance classification
• (S100,000 employer's labity)
(2) Comprehensive Commercial General Liability Insurance in the minimum
amount of Five Hundred Thousand Dollars(S500,000.00)for any single
• occurrence of bodily injury or property damage for any liabilities as a
result of this agreement.
(3) Fidelity bond in the principal sum of Fifty Thousand Dollars($50,000.00).
(4) Vehicle Liability Insurance with limits of One Hundred Thousand Dollars
• (S100,000.00)combined single occnrence.
B. At all times during the teem of this Agreement,the appropriate insurance coverages
carried by MCHA in relation to the operation of the Programs shall be emended
and kept current at the expense of MCHA and certificates of insurance provided
to the county upon request
SECTION VL RESPONSIBILITIES AS TO RECORDS AND REPORTS.
MCHA shall be responsible for records and reports, as follows:
A. MCHA shall establish and maintain a system of records, books and accounts in a
manner approved by U.S. HUD, DCA and FHFA. All records, books and
accounts will be subject to examination during regular business hours by any
authorized representative of the County, State or Federal Governments and subject
to F.S. 119 reference general public.
B. MCHA will comply with requirements of HUD, DCA, and FHFA to retain all
records for the required time periods.
SECTION VII: INDEMNIFICATION AND HOLD HARMLESS.
MCHA shall, pursuant and subject to limitations of F.S. 163.01 and F.S. 768.28, defend.
indemnify and hold the County, its officials, employees and agents harmless, from any and
all claims, liabilities losses and causes of action which may arise out of the performance of
the Agreement except such claws, liabffities, losses and causes of action which may arise
because of the Calmly's negligent actions and omissions, and except for any court costs
and attorneys'fees of the County in defending any claims arising from any act or omission
of the County. AR reference to indemnification of both patties, as agencies or subdivisions
of the State, shall be subject to F.S. 163.01 and F.S. 768.28.
•
SECTION VIM ASSURANCE AGAINST DISCRIMINATION
MCHA shall not mate against any person on the basis of race, creed, color, national
origin, sex, age; or any other characteristic or aspect which is not job related, in its
recruiting biting, promotion,.tenninating, or any other area affecting employment under
this Agreement or wish the provision of services or goods under this Agreeanens: MCHA
shall be in compliance with Section 109 Clause of the housing and Comer
Development Act of 1974,amended.
SECTION DC. CERTIFICATIONS.
MCHA and any required subcontractor shall provide executed copies of:
• Non-Collusive Affidavit
• Public Entity Crimes Statement
• Certification regarding lobbying
• • Certification regarding drug free workplace
• Certificates of insurance.
SECTION X. TFR1vL
This Agreement may be terminated by either party upon one hundred eighty (180) days
written notification by certified mad. This Agreement shall commence the effective date of
execution.
SECTION M. NOTICES.
Any-notice required by this Agreerrient shalt be hand delivered or sent by certified trail.
addressed to the Mayor of Monroe County and County Administrator at 310 Finning
Street, Key West. Florida 33040, or to the Chairmast, Monroe County Housing Authority,
240 Sombrero Road. Marathon. Florida 33050.
•
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SECTION XII. ENTIRETY: ALTERATION,BINDING EFFECT.
This Agreement is entire. The parties may not alter, amend, or modify it except by an
instrument in writing executed by both. This Agreement included all representations of
every kind and nature made by either party to the other and shall be binding on the
successors and assigns of the parties.
MONRO OUNTY
BO . = • CO CO STONERS
•
J.•.:f Sit , or
(SEAL)
•
ATTEST:
r�r exiAd. 6. 4
Danny Kolhagc, edict Court
MONROE COUNTY HOUSING AUTHORITY
BY:
Dennis J:Wardlow
(SEAL) •
ATTE 'Z~�•'
APPROVED AS TO FORM
AND LEGAL SUFFICIENCY: ATE: 1/5/9
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(*hip" e.doe) 5
Auditee. Responses
5-14114--
MONROE COUNTY HOUSING AUTHORITY
P.O.BOX 2476 •KEY WEST,FLORIDA 33040 .305 296-5621
! ' Board of Commissioners J.Manuel Castillo,Sr.
Harry Bethel Executive Director
Aaron Castillo
Humberto Jimenez
Ailton Lopez
Michael Ozegovich
November 1, 2004
Sandra L. Mathena, CIA, CFE, CPA
Director of Internal Audit
Clerk of the Circuit Court
500 Whitehead Street, Suite 101
Key West, FL 33040
Dear Ms. Mathena:
Please accept the following as the Monroe County Housing Authority's (Housing
- Authority)response to the Preliminary Audit Report dated October 18, 2004.
Finding#1: The Housing Authority agrees with the recommendation.
Finding#2: The Housing Authority agrees with the recommendation and will request
documentation approving the Housing Authority's method of reimbursement for
absences based on allocated hours for work performed during the same pay period from
the cognizant agency.
Finding#3: The Housing Authority agrees with the recommendation.
Finding#4: Following receipt of copies of the adjustments from the Internal Auditor,
the Housing Authority has prepared and submitted aRequest for Funds to the State of
Florida Department of Community Affairs for reimbursement to the County.
Finding#5: The Interlocal Agreement as amended is,only between the County of
Monroe and the Housing Authority. The State of Florida is not part of this Agreement.
The Housing Authority has scheduled a meeting with the Finance Department at their
- earliest convenience and will propose a revision to Amendment One to fully clarify the
method of payment for their consideration.
The Housing Authority is very appreciative of the assistance from Mr. Kolhage, you and
his staff in addressing these issues.
Sincere
jFanuel Castillo, Sr.
Executive Director
JMC:cac
pc: Danny L. Kolhage, Clerk of the Circuit Court
Sandra Carlile, Clerk's Director of Finance
�•bpOUNTy%
r��•VM cUlp`��(�. uyi
6 C.•'y J' .y r
g. J: _ iac
GF COUN..
I '
)1t annp IL. 1aoujage
BRANCH OFFICE CLERK OF THE CIRCUIT COURT BRANCH OFFICE
3117 OVERSEAS HIGHWAY MONROE COUNTY 88820 OVERSEAS HIGHWAY
MARATHON, FLORIDA 33050 500 WHITEHEAD STREET PLANTATION KEY, FLORIDA 33070
TEL. (305) 289-6027 KEY WEST, FLORIDA 33040 TEL. (305) 852-7145
TEL. (305) 292-3550
November 23, 2004
.
Mr. Danny L. Kolhage
Clerk of the Circuit Court
500 Whitehead Street
Key West, FL 33040
Re: Finance Response to Monroe County's Internal Audit of
Monroe County Housing Authority Cost Allocation
Administrative Practices for CDBG and SHIP Programs
Dear Mr. Kolhage:
Below is the Finance Department's response to the Internal Audit of County Housing
Authority Cost Allocation Administrative Practices for CDBG and SHIP Programs:
Effective 10/01/04, the BOCC approved Amendment #1 to the Interlocal Agreement between
the County and the Housing Authority. This amendment provides a new methodology for
distributing the SHIP administrative funds to the Housing Authority.
This new methodologywill be an even distribution of funds
d over the life of administering
j SHIP. The beginning balance for distribution during the current plan year will be the actual
State contract administrative portion less any funds that were previously paid for the current
plan year. Hence, the Housing Authority will be receiving the entire distribution of the
administrative funds during the current plan year which can be identified to cover the
previously disallowed rent and the relative annual leave, sick leave and holiday costs that are
appropriate once the method of allocation has been approved and documented by the
cognizant agency.
This Finance e D partment has met with J. Manuel Castillo, Sr. the Executive Director of the
Housing Authority, and it was concluded that the above mentioned amendment will be
corrected to clearly identify this new method of administrative funding as is now understood
• and agreed to by both parties. In addition, the Housing Authority will have a separate
budgeted administrative line item for each plan year.
At the end of each fiscal year, the Housing Authority will submit to the Finance Department a
report of actual administrative expenses and, if necessary, refund any unused funds to the
County. The Housing Authority will also provide the Finance Department with a copy of the
State's Annual Report for each year of the SHIP program. These reported expenditures will
agree to the County's SHIP Special Revenue Fund expenditures for each year.
Additionally, I. have received a copy of the Housing Authority's submission to the DCA of the
CDBG program's Request for Funds for administrative costs. The request was reconciled to
the Finance Department's CDBG records.
Sincerely,
-- -11A --
oC
Sandra Carlile
Finance Director
CC: Sandra L. Mathena, CIA, CFE, CPA
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