Resolution 499-2007RESOLUTION NO. 499 - 2007
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA
AUTHORIZING THE SIGNING AND SUBMISSION OF A
FEDERAL TRANSIT ADMINISTRATION, 49 U.S.C.,
SECTION5317 YEAR 2008-2009 "NEWFREEDOMPROGRAM
CAPITAL ASSISTANCE" GRANT APPLICATION,
SUPPORTING DOCUMENTS AND ASSURANCES TO THE
FLORIDA DEPARTMENT OF TRANSPORTATION TO
PURCHASE TWELVE (12) MOBILE DATA TERMINALS
AND ACCEPTANCE OF ANY SUBSEQUENT GRANT
AWARD.
WHEREAS, the Board of County Commissioners of Monroe County, Florida have the
authority to apply for and accept grant awards made by the Florida Department of Transportation as
authorized by Chapter 341, Florida Statutes and/or by the Federal Transit Administration Act of 1964
as amended;
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF MONROE COUNTY, FLORIDA, AS FOLLOWS:
Section 1: The submission of a Federal Transit Administration, 49 U.S.C.,
Section 5317 Year 2008-2009, "New Freedom Program Capital Assistance " Grant
Application(s), supporting documents and assurances to the Florida Department of
Transportation to purchase (12) Mobile Data Terminals is hereby approved.
Section 3: The Mayor of the Monroe County Board of County Commissioners is
hereby authorized to sign the application and accept any subsequent grant award,
unless specifically rescinded.
Passed and adopted by the Monroe County Board of Commissioners at a meeting held this
19th day of December, 2007. o c o ,
o _= =-
Mayor McCoy Yes m
Mayor Pro Tem DiGennaro Yes _
Commissioner Spehar Yes
- v
Commissioner Murphy Yes �=
Commissioner Neugent Yes 4'
!V
co
(SEAL) BOARD OF COUNTY COMMISSIONERS
ATTEST: DANNY L. KOLHAGE, Clerk OF MONROE CO , FLORIDA
By:pBy:
0
Deputy Clerk Mayor Charles " ny" McCoy
R E COUN ATT RNEY
AP ROVED A,URM:
PEDRO J/MERCADO /
ASSISTANT 9OUNTY ATTORNEY
Date 11i
Applies to Applicants for Capital Assistance (Only)
Checklist for Application Completeness
5317 Year 2008-2009 New Freedom Program
Name of Applicant: Monroe County Board of County Commissioners
Check one: First-time Applicant X Previous Applicant _
The following must be included in the Application for Section 5317 Capital Assistance in the order listed.
X This Checklist
X Applicant's cover letter and 2 copies of the governing board's Resolution
X Application for Federal Assistance (Form 424, Code 20.509)
N/A Forms B-1 and B-2 (Operating and Administrative Expense & Revenues- Operating Assistance)
X Forms C-1 and C-2 (Operating and Administrative Expense & Revenues- Capital Assistance)
X Form C-3 (Current Vehicle and Transportation Equipment Inventory)
X Form C-4 (Capital Request)
X Exhibit A-1: Fact Sheet
X Exhibit B: Proposed Project Description
X Exhibit C: Public Hearing Notice and Publisher's Affidavit (for public agencies only.)
X Exhibit E: Single Audit Act, and a copy of the latest audit, if applicable
N/A Exhibit E-1: Certification of Exemption from Single Audit Act, if applicable
X Exhibit F: Federal Certification and Assurances
N/A Exhibit G: Certification of Equivalent Service (if grant is for non -accessible vehicles)
X Exhibit H: Applicant Certification and Assurance to FDOT
X Exhibit I: FTA Section 5333(b) Assurance
N/A Exhibit J: Protection of the Environment (if grant is for facilities)
Date application was submitted copy to Local Clearinghouse: January 22 2008
Additional documents required from New Applicants:
X Exhibit A: Current System Description
C
UNTYMONROE
KEY WEST FLORIDA 33040
(305)294-4641
Monroe County Board of County Commissioners
Community Services Division
Monroe County 'Transit
1100 Simonton Street, Suite 1-188
Key West, Florida 33040 4M
Phone 305 292-4425
Facsimile 305 292-4411
BOARD OF COUNTY COMMISSIONER
Mayor Charles "Sonny" McCoy, District 3
Mayor Pro Tern Mario Di Gennaro, District 4
Dixie M. Spehar, District 1
George Neugent, District 2
Sylvia 1. Murphy, District 5
State of Florida Department of Transportation
Grant Application
Monroe County Board of County Commissioners submits this Application for the Section 5317 New
Freedom Program and agrees to comply with all assurances and exhibits attached hereto and by this
reference made a part thereof, as itemized in the Checklist for Application Completeness.
Monroe County Board of County Commissioners further agrees, to the extent provided by law in accordance
with Sections 129.07 and 768.28, Florida Statutes to indemnify, defend and hold harmless the Department
and all of its officers, agents and employees from any claim, loss, damage, cost, charge, or expense arising
out of the non-compliance by the Agency, its officers, agents or employees, with any of the assurances stated
in this Application.
This Application is submitted on December 19, 2007 with two (2) original resolutions or certified
copies of the original resolution authorizing Mayor Charles McCoy to sign this Application.
Monroe 96unty)V4of County Commissioners
By: _ Date: 12/19/2007
Char s c oy, Mayor
Privacy Statement: This letter and any files accompanying it are intended only for the person or entity to which it is addressed and
may contain confidential materials and/or material protected by law. Any retransmission or use of this information may be a
violation of that law. If you received this in error, please contact the sender and destroy the material.
V..
�110NF E Ui Io ,Ar;y�iwt.
4P,aROVFU
Il
,,SSISTANT I)OUNTYATTn9NEY ;
APPLICATION FOR
FEDERAL ASSISTANCE 2. DAl
1. TYPE OF SUBMISSION: `L7j
J. UAI
Application FPre-applticctio,a
1_I Construction onsrution 4• DAT
Monroe County Board of County Commissioners
1100 Simi
City:
Key West
V New In Continuation Revision
f Revision, enter appropriate letter(s) in box(es)
'See back of form for description of letters.)
Other (specify)
TITLE (Name of Program):
Federal Transit Administration Section 5317 New
12. AREAS AFFECTED BY PROJECT (Cities, C
Monroe County
13. PROPOSED PROJECT
hart Date: Ending Date:
July 2008 1 June 2009
C.
e
HAS BEEN DULY
Services Division
area Code)
305 292-4425
7. TYPE OF A
B. County
area
305 292-4411
Version
on
Egg _KIM1 Capital Assistance (Pan C) for purchase of Mobile Data terminals for
Paratransit Buses to provide real-time update of Paratransit Computer
rogram Aided Reservation and Dispatch System. (Microcomputer Hardware 8
1a.c air �. Software)
District Bth Con re g ssional District
10,985 a. Yes. ' nip VKx APPLICATION/APPLICATION WAS MADE
AVAILABLE TO THE STATE EXECUTIVE ORDER 12372
5,123 PROCESS FOR REVIEW ON
5,123 DATE:
b. No. IM PROGRAM IS NOT COVERED BY E. O. 12372
OR PROGRAM HAS NOT BEEN SELECTED BY STATE
51,231 I [I Yes If'Yes" attach an explanation 7I No
BELIEF ALL DATA IN THIS APPLICATION/PRE APPLICATION ARE TRUE AND CORRECT. THE
BY THE GOVERNING BODY OF THE APPLICANT AND THE APPLICANT WILL COMPLY WITH THE
ICE IS AWARDED.
(give area code)
Authorized for Local Reproduction �' `AC) j.1M-WE ` ` N A Standard Form 424 (Rev.9-2003)
7rVIP'NOW�� 1 i %/':.I,PQRM: Prescribed bv OMB Circular A-102
+BSISTANT.CUNT\'ATTORNEY
FORM C-1 & C-2
TRANSPORTATION -RELATED OPERATING AND ADMINISTRATIVE EXPENSE & REVENUE
5317 YEAR 2008-2009 "NEW FREEDOM PROGRAM"
Name of Applicant Monroe County Board of County Commissioners (Monroe County Transit)
Fiscal Period from .10/01/2007 to 09/30/2008 Budget
Form C-1
TRANSPORTATION-RFLATF.n nPFR ATTNf_ .,..A A71Ai1Nie rn . TYx,,
EXPENSE CATEGORY
EXPENSE $
Labor(50I
$579,030
Frin e and Benefits (502)
265,532
Services (503)
Materials and Su lies (504)
60,000
Vehicle Maintenance ( 504.01)
154055
Utilities (505)
3,000
Insurance (506)
33,198
Licenses and Taxes (507)
Purchased Transit Service (508)
Miscellaneous (509)
50,000
Leases and Rentals (512)
Depreciation (513)
16,749
TOTAL EXPENSE
$1,161,564
r ul L1 %--L
TRANSPORTATION —RELATED OPERATING and ADMINISTRATIVE REVENUES
OPERATING REVENUE REVENUE $
Passenger Fares for Transit Service (401) $ 40,000
Special Transit Fares
Other (403-407)(idei
TOTAL OPERATING REVENUE 0 affirm
Taxes Levied Directly b the Transit System
Local Cash Grants and Reimbursements $1,051,564
MA
ecial Fare Assistance (410)
sh Grants and Reimbursements 70,000
CAcial Fare Assistance (410)
ash Grants & Reimbursements 413)
ncome (414)ted Services (430)
Contributed Cash (431)
Subsidy from Other Sectors of O erations (440)
TOTAL OF OTHER REVENUE $1,121,564
GRAND TOTAL OF' OTHER REVENUES 1$1,161,564
Current Vehicle and Transportation Equipment Inventory 5317 Year (2008-2009)
Monroe County BOCC (Monroe County Transit)
As of October 2007
Yr No. Make/Size/T Ramp Seats Average Current Ret. Oth Funding
YID VIN# FDO Lift WC Miles/Yr Mileage Yr En s.....,
Form C-4
CAPITAL REQUEST FORM 5317 Year 2008-2009
New Freedom Program
Monroe County Transit (BOCC)
VEHICLE REQUEST
EQUIPMENT REQUEST (C)
(a) Replacement (R) or Expansion (E).
(b) Provide a brief description including the length and type vehicle, type of
fuel, lift or ramp, number of seats and wheelchair positions. Do not show
the Make. For example, 22' diesel bus with lift, 12 amb. Seats, 2 w/c
positions.
(c) Show mobile radios, computer hardware/software, etc. under "Equipment
Request".
VEHICLF. SUBTOTAL S 0 + EQUIPMENT SUBTOTAL$ 51,231= $51,231 (X).
(X) X 80 `% = $40,985 [Show this amount on Form 424 in block 15 (a) ]
EXHIBIT A-1
FACT SHEET 5317 Year 2008-2009 NEW FREEDOM PROGRAM
Monroe County Transit (BOCC)
CURRENTLY
IF GRANT IS AWARDED
1. Number of one-way trips provided
38,011
Estimates are acce table
42,000 goal
to elderly and persons with disabilities
E & D PER YEAR
2. Number of individual E & D served
978
1,200 goal
(unduplicated) PER YEAR
3. Percentage of E & D needing
14.0%
14.0 — 16. 0 %%
wheelchair ositions AVERAGE
4. Number of vehicles used to
9
9
rovide service AVERAGE
5. Number of ambulatory seats AVG
200
212 to 216 depends on
umber of wheelchair positions
58
exact confi uration chosen
62 to 64 depends on exact
AVERAGE
configuration chosen
ehicle miles traveled PER YEAR
V8.
235,026
230.000 - 250,000
vera a vehicle miles PER DAY
964
900-1000
ormal number of days in
5
5
ration PER WEEK
10. Normal hours of vehicle
8 a.m. until 5 p.m.
8 a.m. until 5 p.m.
operation PER DAY
11. Trip length AVERAGE
4.12
4.0 - 5.0
EXHIBIT B
5317 Year 2008-2009 NEW FREEDOM PROGRAM
PROPOSED PROJECT DESCRIPTION
Monroe County Transit (BOCC)
When awarded, funds will be used to enhance the reservation and dispatch
system of Monroe County Transit (MCT). MCT serves the entire geographic
area known as the Florida Keys, an elongated island chain extending 120 miles
from mainland Miami -Dade County. Currently, the system is heavily reliant on
staff intervention to ensure reserve and dispatch trips. Implementation of a
computer -assisted software program will provide real-time opportunities for
demand reservation booking. This system enhancement will allow for the latest
vehicle movements to be searched and for these data to be immediately
available.
It is believed that the availability of real-time vehicle location data will result in the
following positive impacts:
• increased trips being booked within a rider's requested timeframe
• more trips provided
• better on -time performance
• improved customer satisfaction
• enhanced convenience to the most at -risk rider class.
Mobile Data Terminals have the added benefit of allowing the dispatch staff to
track the location and progress of each vehicle in the MCT fleet. This information
can be related to customers inquiring into the expected arrival time of the MCT
bus. MCT riders are Monroe Count's most elderly, frail, and handicapped who
are unable to wait in the hot sun, rain, or other elements for any prolonged
period. Therefore, rider knowledge of pickup and drop off times can be critical for
a significant number of riders.
MCT also serves those persons with Special Needs, specifically the elderly and
handicapped, taking them to safety when storms threaten the Florida Keys.
Transportation of persons to Special Needs Shelters is assured by maintaining a
well-equipped transit fleet. Mobile Date Terminals will further enhance the
mobilization and operation of the Special Needs responsibilities of MCT.
No disruption in regular service will be experienced when Mobile Data Terminals
are installed within the vehicles.
EXHIBIT C
5317 Year 2008-2009 "New Freedom Program"
PUBLIC NOTICE
Monroe County Transit (BOCC)
All interested parties within Monroe County are hereby advised that
Monroe County Board of County Commissioners is applying to the
Florida Department of Transportation for a capital grant under Section
5317 of the Federal Transit Act of 1991, as amended, for the
purchase of 12 Mobile Data Terminals to be used to enhance public
transit services within Monroe County, Florida.
A Public Hearing has been scheduled at 9:00 a.m. on 12/19/2007,
Marathon Government Center 2798 Overseas Highway, Marathon,
Florida, for the purpose of advising all interested parties of service
being contemplated if a grant is awarded, and to ensure that
contemplated services would not represent a duplication of current or
proposed services provided by existing transit or paratransit
operators in the area.
Monroe County, FL - 2007 BOCC Meeting Dates
Page 1 of 2
Slissimi Statement
The mission of Monroe
County is to provide
outstanding public service
responsive to the needs o
our citizens, our unique
community, and our
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2007 BOCC Meeting Dates
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MEETING DATES
1/17/07 - 1/18/07
Center
2/21/07 - 2/22/07
3/21/07 - 3/22/07
Center
4/18/07 - 4/19/07
Center
5/16/07 - 5/17/07
6/20/07 - 6/21/07
Center
7/18/07 - 7/19/07
Center
8/15/07 - 8/16/07
9/19/07 - 9/20/07
Center
10/17/07- 10/18/07
Center
11/14/07 - 11/15/07
12/19/07 - 12/20/07
Center
*AGENDA_ DEADLINE
1/2/07
2/6/07
3/6/07
4/3/07
LOCATION
Harvey Government
Key Largo Library
Marathon Government
Harvey Government
5/l/07 Key Largo Library
6/5/07 Marathon Government
7/3/07 Harvey Government
7/31/07 Key Largo Library
9/4/07 Marathon Government
10/2/07 Harvey Government
10/30/07 Key Largo Library
12/4/07 Marathon Government
1
All meetings in all areas begin at 9:00 a.m
Key Largo Library
Slarathon Gov't Center Harvev
Gov't Center
Tradewinds Shopping Center
2798 Overseas Highway 1200
Truman Ave.
101485 Overseas Highway
Stile Marker 50 Key West
Mile Marker 101
tppro..d at th< %orember 15. 2006 BOCC meeting.
http://monroecoflvirtualtownhall.net;Pages/MonroeCoFL BOCC,12007schedule 11'16/2007
MEMORANDUM
TO:
Division Directors
Administrative Staff
FROM:
Debbie Frederick
Acting County Administrator
SUBJECT:
12/19/07 Action Items
DATE:
December 26, 2007
The following action items initiated at the subject meeting are promulgated for your
information and indicate specific actions for which you are held responsible. The
meeting was held at the Marathon Government Center. The Mayor and all
Commissioners were present.
B 1 Presentation of Years of Service Award for 15 years of service to Michael
Saunders, Firefighter/EMT.
B2 Presentation of Years of Service Award for 20 years of service to Joseph Paskalik,
Sr. Director Building Official, Building Department, Growth Management
Division.
B3 Presentation of Employee Service Award for the month of May, 2007 to Dawn
Bender, Customer Service Representative II, Building Department, Growth
Management Division.
B4 Approval of a resolution of the BOCC recognizing December 21, 2007 as
National Homeless Person's Memorial Day. BULK APPROVED
C1 EMERENCY SERVICES - Approval of a FY07 State Homeland Security Grant
Program Agreement (SHSGP) 08-DS-60-11-54-01-, and authorization for the
County Administrator to execute any other required documentation in relation to
the application process. BULK APPROVED
C2 EMERENCY SERVICES -Approval to issue a purchase order and the authority
to accept and sign the proposal from Horton Emergency Vehicles in the amount
of S 179,278.00 for the purchase of one 2008 Navistar Medium, 102" Type MED
Model 603A Ambulance by piggy -backing the Escambia County bid contract PD
05-06.048 (Attachment A). BULK APPROVED
MUaz�b
C22 COMMUNITY SERVICES - Approval of an application for Federal Assistance
between Monroe County Board of County Commissioners, the applicant, and the
Federal Transit Administration for Financial Assistance to purchase twelve (12)
Mobile Data Terminals and approval for the Mayor to sign the Grant Application,
Resolution and other Application Documents. BULK APPROVED
C23 COMMUNITY SERVICES - Approval of an application for Federal Assistance
between Monroe County Board of County Commissioners, the applicant, and the
Federal Transit Administration for Financial Assistance to purchase two
transportation buses and approval for the Mayor to sign the Grant Application,
Resolution and other Application Documents. BULK APPROVED
C24 COMMUNITY SERVICES - Approval of the Master Agreement #PA-829 for the
period of January 1, 2008 through December 31, 2008, between the Alliance for
Aging, Inc. (Area Agency on Aging for Miami -Dade and Monroe Counties) and
the Monroe County Board of County Commissioners/Monroe County Social
Services (In -Home Services Program/Nutrition Program). BULK APPROVED
C25 COMMUNITY SERVICES - Approval of the Older Americans Act (OAA)
Contract #AA-829 (1-1-08-12/31/08) for Titles III-B, C-I, C-II and III-E between
the Alliance for Aging, Inc. (Area Agency of Aging for Miami -Dade and Monroe
Counties) and the Monroe County Board of County Commissioners/Monroe
County In -Home and Nutrition Services. BULK APPROVED
C26 COMMUNITY SERVICES - Approval of Amendment to Agreement between
G.A. Food Service, Inc. and the Monroe County Board of County Commissioners
(Nutrition Program) to renew contract for one additional year, January 1, 2008 —
December 31, 2008. BULK APPROVED
C27 COMMUNITY SERVICES - Approval to enter into a Subrecipient Grant
Agreement regarding the renovation at Bayshore Manor. BULK APPROVED
C28 BUDGET & FINANCE - Approval of various resolutions for the transfer of funds
and resolutions for the receipt of unanticipated revenue. BULK APPROVED
C29 BUDGET & FINANCE - Approval to close Fund 167, Conch Key MSTU, and
instruct the Clerk of Court to transfer remaining residual funds to Fund 174
Conch Key MSTU. BULK APPROVED
C30 BUDGET & FINANCE - Approval of contract with consultant to provide
Tavernier Historic District Intensive Level Survey and Publication. DELETE
4
CHEIZKY
i3El(nFi.'TR,
HOI LAND
To the Honorable Mayor and Board
of County Commissioners of
Monroe County, Florida:
EIC48im E
We have audited the financial statements of the governmental activities, the business -type activities,
each major fund and the aggregate remaining fund information of Monroe County, Florida (the
"County") as of and for the year ended September 30, 2006, which collectively comprise the County's
basic financial statements, and have issued our report thereon dated February 2, 2007. We did not
audit the financial statements of the Monroe County Housing Finance Authority (the "Authority"), the
County's discretely presented component unit. Those financial statements were audited by other
auditors whose report thereon has been furnished to us, and our opinion, insofar as it relates to the
amounts included for the Authority, is based solely on the report of other auditors. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America and the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States.
Internal Control over Financial Reporting
In planning and performing our audit, we considered the County's internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinions on
the financial statements and not to provide an opinion on the internal control over financial reporting.
Our consideration of the internal control over financial reporting would not necessarily disclose all
matters in the internal control over financial reporting that might be material weaknesses. A material
weakness is a reportable condition in which the design or operation of one or more of the intemal
control components does not reduce to a relatively low level the risk that misstatements caused by
error or fraud in amounts that would be material in relation to the financial statements being audited
may occur and not be detected within a timely period by employees in the normal course of performing
their assigned functions. We noted no matters involving the intemal control over financial reporting and
its operation that we consider to be material weaknesses.
Compliance and Other Matters
As part of obtaining assurance about whether the County's financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed an instance of noncompliance or other matters that are required to be
reported under Government Auditing Standards, which is described in the accompanying schedule of
findings and questioned costs as item 06-01,
We noted other matters involving internal control over financial reporting that we have reported to
management of the County in a separate management letter dated February 2, 2007.
This report is intended solely for the information and use of management, the County Mayor, and Board
of County Commissioners of Monroe County, Florida, and applicable state and federal agencies, and is
not intended to be and should not be used by anyone other than these specified parties.
CHERRY, BEKAERT & HOLLAND, L.L.P
Orlando, Florida
February 2, 2007
1-2
To the Honorable Mayor and Board
of County Commissioners of
Monroe County, Florida:
Compliance
We have audited the compliance of Monroe County, Florida (the "County") with the types of compliance
requirements described in the U.S. Ofce of Management and Budget (OMB) Circular A-133
Compliance Supplement, and the requirements described in the Executive Office of the Governor's
s
programs and state financial assistance projects for the year ended SepteState Projects Compliance Supplement, that are applicable to each of its major federal awards
major federal awards programs and state financial assistance projects are identified in the summary mber 30, 2006. The County'
auditors' results section of the accompanying Schedule of Findings and Questioned Costsof
.
Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its
major federal awards programs and state financial assistance projects is the responsibility of the
County's management. Our responsibility is to express an opinion on the County's compliance based
on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of
States, Local Go vernments, and Non -Profit Organizations, and Chapter 10.550, Rulas of the Auditor
General. Those standards, OMB Circular A-133, and Chapter 10.550, Rules of the Auditor General,
require that we plan and perform the audit to obtain reasonable assurance about whether non-
compliance with the types of compliance requirements referred to above that could have a direct and
material effect on a major federal awards program or state financial assistance project occurred. An
audit includes examining, on a test basis, evidence about the County's compliance with those
requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a
legal determination of the County's compliance with those requirements.
In our opinion, the County complied, in all material respects, with the requirements referred to above
that are applicable to each of its major federal awards programs and state financial assistance projects
for the year ended September 30, 2006. However, the results of our auditing procedures disclosed one
instance of noncompliance with those requirements that is required to be reported in accordance with
applicable sections of OMB Circular A-133, which is described in the accompanying Schedule of
Findings and Questioned Costs as Item 06-2.
1-3
Internal Control over Compliance
The management of the County is responsible for establishing and maintaining effective internal control
over compliance with requirements of laws, regulations, contracts, and grants applicable to federal
awards programs and state financial assistance projects. In planning and performing our audit, we
considered the County's internal control over compliance with requirements that could have a direct
and material effect on a major federal awards program or state financial assistance project in order to
determine our auditing procedures for the purpose of expressing our opinion on compliance and to test
and report on internal control over compliance in accordance with OMB Circular A-133 and Chapter
10.550, Rules of the Auditor General.
Our consideration of the internal control over compliance would not necessarily disclose all matters in
the internal control that might be material weaknesses. A material weakness is a reportable condition
in which the design or operation of one or more of the internal control components does not reduce to a
relatively low level the risk that non-compliance with applicable requirements of laws, regulations,
contracts, and grants caused by error or fraud that would be material in relation to a major federal
awards program or state financial assistance project being audited may occur and not be detected
within a timely period by employees in the normal course of performing their assigned functions. We
noted no matters involving the internal control over compliance and its operation that we consider to be
material weaknesses.
This report is intended solely for the information and use of management, the County Mayor and the
Board of County Commissioners of Monroe County, Florida, and applicable state and federal agencies,
and is not intended to be and should not be used by anyone other than these specified parties.
CHERRY, BEKAERT & HOLLAND, L.L.P.
447, A4l L.c.P,
Orlando, Florida
March 19, 2007
1-4
THIS PAGE INTENTIONALLY LEFT BLANK
Monroe County, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2006
Federal/State Agency,
Pass -through Entity
Federal Prograln/Stat_ a Project
Department of Agriculture:
Passed through '.State Department of Elder Affairs and Alliance for Aging:
NSIP 2006
NSIP 2005
Total Federal Agency
Department of Health and Human Services:
Passed through State Department of Elder Affairs and Alliance for Aging:
Title 1116 Support Services - 2005
Title 1116 Support Services - 2006
Total Program
Title IIIC-1 Congregate Meals - 2005
Title IIIC-2 Home Delivered Meals 2005
Title IIIC-1 Congregate Meals - 2006
Title IIIC-2 Home Delivered Meals 2006
Total Program
Title III-E In -Home Services - 2005
Title III-E In -Home Services - 2006
Total Program
Passed through Florida Department of Revenue:
Child Support Enforcement Title IV-D
Passed through State Department of Community Affairs:
Low Income Horne Energy Assistance Frog 2005
Low Income Home Energy Assistance Prog 2006
Total Program
Total Federal Agency
Department of Housing and Urban Development:
Passed through Stabs Department of Community Affairs:
Community Development Block Grant
Department of the Interior:
Direct Program:
Fish and Wildlife Service:
Clean Vessel Act - 2006
The accompanying notes are an integral part of this schedule.
1-5
CFDA
Number Contract Grant Number Excenditurea
10.570 US651 $ 33,304
10.570 US551 849
34-4153
93.044
AA529
93.044
AA629
63,679
061
93,045
AA529
116,740
93.045
AA529
74,835
93.045
AA629
100
00, 706
,70 6
93.045
AA629
835
93.052
AA529
339,504
93.052
AA629
12,684
—_ 40,972
53,656
93.563
CC344
140,313
93.568
05EA-5K-11-54-01-019
93.568
06EA-3M-11-54-01-019
53,498
82,362
135,860
786,073
14.228
03DB-tA-11-54-01-H32
307,988
15.616 V-10, Segment 1
—21,404
(Continued)
1-6
Monroe County, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects - Continued
For the Year Ended September 30, 2006
Federal/State Agency,
Pass -through Entity
Federal Program/Stat�ect
Department of Justice:
Direct Program:
Bureau of Justice Assistance:
Bulletproof Vest Partnership Program
Local Law Enforcement Block Grant Program
Local Law Enforcement Block Grant Program
Total Program
Passed through Office of the Attorney General:
Victims of Crime Acts
Passed through Florida Department of Law Enforcement:
Edward Byrne Memorial Justice Assistance Grant Program - US Fellowship • 2006
Edward Byrne Memorial Justice Assistance Grant Program • Boys & Girls Club - 2006
Edward Byrne Memorial Justice Assistance Grant Program - Care Center - 2006
Edward Byrne Memorial Justice Assistance Grant Program - MC Educ. Foundation - 2006
Total Program
Edward Byrne Memorial Formula Grant Program - Sheriff Livescan Grant - 2006
Edward Byrne Memorial Formula Grant Program - Sheriff Livescan Grant - 2006
Total Program
Residential Substance Abuse Treatment MC Jail Incarceration Program
Total Federal Agency
Executive Office of the President:
Direct Program:
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drugs Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
The accompanying notes are an integral part of this schedule.
CFDA
Number Contract Grant Number
16.607
16.592
2003-LB-BX-0804
16.592
2004-LB-SX-1113
16.575 V5082
16.738
2006-JAGC-MONR-I-MB-138
16.738
2006-JAGC-MONR-4-MS-136
16.738
2006-JAGC-MONR-2-M8-135
16.738
2006-JAGC-MONR-4-M8-139
16.579
06-CJ-K3-11-54-01-264
16.579
06-CJ-J3-11-54-01-289
16.593 2006-RSAT-MONR-I-70-003
07.13PMIP586
0713PPRP578
07.13PMIP5980
07.13PMIP999
07.14PMIP586
07.14PMIP598
07.14PPRP578
07 IPPRP578
0712PPRP578
07.2PMIP5981
07.14 P MI P999Z
07.14PMIP5980
13PMIP586
13PPRP578
13PMIP5980
13PMIP999
14PMIP586
I4PMIP598
14PPRP578
IIPPRP578
12PPRP578
12PMIP5981
4PMIP999Z
14PMIP5980
Expenditures
$ _ 32,602
4.906
_ _25,038
29,944
305,051
49,878
16,975
42,573
29,715
139,141
76,862
38,431
15,2_93
—�50,_000
672,031
w
432,723
109.218
450,120
129,073
519,868
596,300
173841
78,179
155,378
6'2.1'4
' 4 884
302229
'Continued)
Monroe County, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects- Continued
For the Year Ended September 30, 2006
Federal/State Agency,
Pass -through Entity
Federal Proanm/State Project
Executive Office of the President Continued:
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity (Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
High Intensity Drug Trafficking Areas
Total Federal Agency
Department of Transportation:
Direct Program:
Federal Aviation Administration:
Key West AlP•3718
Key West AIP-3721
Key West AIP-3722
Key West AIP-3723
Key West AIP-3724
Key West AIP-3725
Key West AIP-3727
Key West AIP-3728
Key West AIP-37:29
Key West AIP-3730
Marathon AIP-442.0
Marathon AIP-44211
Marathon AIP-4422
Marathon AIP-4423
Total Federal Agency
Federal Highway Administration:
Passed through State Cepartment of Transportation
Highway Planning and Construction
Transportation Planning Assistance
Florida Keys Scenic Highway Interpretive/Master Plan
Total Federal Agency
The accompanying notes are an integral part of this schedule.
1-9
CFDA
Number Contract Grant Number Expenditures
07.15PMIP586
07.15PMIP598
07.15PPRP578
07.15PMIP5980
07.15PMIP5981Z
07.15PLAP600Z
07.16PMIP586
07.16PMIP598
07.16PPRP578
20.106
20.106
20.106
20.106
20.106
20.106
20.106
20.106
20.106
20.106
20.106
20,106
20.106
20.106
20.205
20.205
15PMIP586
15PMIP598
ISPPRP578
ISPMIP5980
15PMIP5981Z
15PLAP600Z
16PMIP586
16PMIP598
16PPRPS78
3-12-0037-1802
3-12-0037-021-2003
3-12-0037-022-2003
3-12-0037-023-2004
3-12-0037-024-2004
3-12-0037-025-2004
3-12-0037-027.2005
3-12-0037-028-2006
3-12-0037-029-2006
3-12-0037-030-2006
3-12-0044-020-2004
3-12-0044-021-2005
3-12-0044-022-2006
3-12-0044-023-2006
FAP*8888-488
SSF3-003
$ 4,181,905
1,457,079
3,457,043
138,430
9,080
12,000
4,814,293
844,477
2,289, 301
2— 0,7— 77,535
(5,492)
(11,526)
7,954
1,746,229
169,466
8,353
3,984,268
491,524
9,211
29,636
150,216
83,647
1,375
557,125
7221, 986
' 74.999
0.760
`59
1-10
(Continued)
Monroe County, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects - Continued
For the Year Ended September 30, 2006
Federal/State Agency,
Pass -through Entity
Federal Program/State Project
Department of Homeland Security:
Passed through State Department of Community Affairs:
Public Assistance Programs
Hurricane Dennis - FEMA-DR-1595-DR-FL
Hurricane Katrina - FEMA-DR-1602-FL
Hurricane Rita - FEMA-DR-3259-EM-FL
Hurricane Wilma- FEMA-DR-1609-FL
Hurricane Wilma -Sheriff- FEMA-DR-1609-FL
Total Program
Homeland Security-EOC Security Improvements
Law Enforcement Terrorism Prevention
Total Program
Fire Technical Rescue Resource
Emergency Management Base Grant
Homeland Security
Florida's Domestic Security Deep Water Vessel Issue
Total Program
Total Federal Agency
United States Treasury Department:
Passed through Office of the Attorney General:
Federal Asset Shearing Forfeiture Program
Total Expenditures of Federal Awards
The accompanying notes are an integral part of :his schedule.
CFDA
Number Contract Grant Number Exne_ nd_ i_��_es
97.036
06-DN-@G-11-54-00-632 $
565,560
97.036
06-KT-B&-11-54-Ot-516
429,190
97.036
06-RT-&W-11-54-01-529
506.449
97.036
97.036
06-WL-&K-11-54-23-794
10, 860, 365
1.826,827
97.004
2005-CJ-L2-07-54-01-165
1—.—
9 47
97.004
2006-LETP-MONR-I-N1-027
83,
�3, 985_85
97.007
----106,932
97.042
O68G-04-11-54-01-098
522
�-
29.703
97.067
06-DS-3W-11-54-01-309
069
97.067
FWCC 05187
.
�148,302
,302
122,371
14,454,919
21.000
605,876
$ 45147,704
1-12
(Continued)
Monroe County, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects - Continued
For the Year Ended September 30, 2006
State Agency Name
Florida Department of Community Affairs:
Bicycle & Pedestrian Plan 2005
Emergency Management Base Grant - 2006
Total Department
Florida Department of Children and Families:
Community Care for Disabled Adults 2005
Community Cane for Disabled Adults 2006
Total Department
Florida Department of Elder Affairs:
Passed through The Alliance for Aging:
Home Care for the Elderly - 2005
Home Care for the Elderly - 2006
Total Program
Alzheimer's Disease Initiative - 2005
Alzheimer's Disease Initiative - 2006
Total Program
Community Care for Elderly 2005
Community Care for Elderly 2006
Total Program
Total Department
Florida Department of Environmental Protection:
Exotic Plant Control Services
Small Counties Solid Waste -2006
Total Department
Florida Department of Health and Rehabilitative Services:
EMS County Award 2006
Florida Department of Juvenile Justice:
intensive Delinquency Diversion Service
Information provided for state financial assistance but not required for federal awards.
The accompanying notes are an integral part of this schedule.
1-13
CSFA
Number ract Grant Number Transfer To
Expenditures Subrecl Tents•
52.004 FM#252077114011/AN085 $ 28,605 $
52.008 06-BG-04-11-54-01-098 102,959
131,564
60,008 KG-052 51,255
60.008 KG-058 16.611
67,866
65.001
KH-572
35,644
65.001
KH-672
12,736
65.004
KZ597
48,380
65.004
KZ897
39,341 _
17,805 --
65.010
KC571
57,146
65.010
KC671
313,756
115,360
429,116
534,642
PL029
70,764
37012
SC624
191,176
261,940
64.005
C5044
59,845
80.022
P6K01
179,855
iContinued)
1-14
Monroe County, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects - Continued
For the Year Ended September 30, 2006
State Agency Name
Florida Department of State:
State Aid to Libraries
Florida Department of Transportation:
Overseas Heritage Trail Design & Construction
Overseas Heritage Trail Safety Improvements
Total Program
Litter Control and Prevention Grant - Keep America Beautiful Systems - 05/06
Key West Airport
Key West Airport
Key West Airport
Key West Airport
Key West Airport
Key West Airport
Key West Airport
Key West Airport
Key West Airport
Key West Airport
Key West Airport
Key West & Marathon Airport
Marathon Airport
Total Program
Total Department
Florida Fish & Wildlife Conservation Commission:
Boating Improvement Fund
Public Water Access and Marine Facilities Management Plan
Total Department
Information provided for state financial assistance but not equired for federal awards.
The accompanying notes are an integral part of this schedule.
1-15
CSFA
Number raet Grant Number Transfer To
Expenditures Transfer
45.030
55.008
55.008
55.004
55.004
55.004
55.004
55.004
55.004
55.004
55.004
55.004
55.004
55.004
55.004
55.004
77 006
77.006
06-ST-38
AL005/FM#410504-1-54-01
AL146/FM#410504-1-54-02
AOF24
41265919401/AL021
41286519401/AL288
41458418401JAN103
41459819401/ANB43
41646619401/AN111
41253519401/ANJ94
41468319401/ANL56
41646419401/ANL57
41646919401/ANK50
41265919401/ANU96
41265819401/ANU97
25426919402/AK043
41468419401/ANJ96
$ 107,885 $
180,471
447,461
627,932
228
(380)
31,704
1,137,314
(648)
(761)
13,806
1,386
389
(6,595)
5,217
32,147
127,699
1,053
1,342,331
1,970.491
261,969
04148 25,290
287,259
1-16
(Continued)
Monroe County, Florida
Schedule of Expenditures of Federal Awards
and State Financial Assistance Projects • Continued
For the Year Ended September 30, 2006
State Aaencv Name
Florida Housing Finance Corp.;
State Housing Initiative Program
State Housing Initiative Program
State Housing Initiative Program
Total Department
Total Expenditures of State Financial Assistance
. information provided for state financial assistance but not required for federal awards.
the accompanying notes are an integral part of this schedule.
CSFA
Number Contract Grant Number Transfer To
Expenditures Subrecl cents•
52.901
SHIP 02-03 PLAN 4 YR 2
52.901
SHIP 03-04 PLAN 4 YR 3
52.901
SHIP 04-05 PLAN 5 YR 1
$ 69,056 $
756.174
-- 251,007
1,076,237
$ 4,877,584
m
Monroe County, Florida
Notes to Schedule of Expenditures of Federal Awards and
State Financial Assistance Projects
For the Year Ended September 30, 2006
Note 1 — Reporting Entity
For reporting entity purposes, the Schedule of Federal Awards and State Financial
Assistance Projects (the "Schedule") presents the Federal and State grant activity of
Monroe County, Florida (the "County") primary government and its blended component
units.
Note 2 — Summary of Significant Accounting Policies
The accounting policies and presentation of the Schedule of Expenditures of Federal
Awards and State Financial Assistance Projects are presented on the modified accrual
basis of accounting and in accordance with accounting principles generally accepted in
the United States of America as applicable to governmental organizations. The
information in this schedule is presented in accordance with the requirements of OMB
Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations and
the Florida Single Audit Act. Therefore, some amounts presented in this schedule may
differ from amounts presented in, or used in the preparation of the basic financial
statements.
Over the past years, the County was declared a major disaster area by the President of
the United States due to damages incurred from several hurricanes. As a result the
County is eligible for financial relief from the Department of Homeland Security, Federal
Emergency Management Agency. Amounts included on the schedule are eligible
expenditures incurred by the County through September 30, 2006 and paid primarily
from the Governmental Grants fund. These funds were reimbursed with the grant from
the awarding agencies.
1.19
MONROE COUNTY, FLORIDA
Schedule of Findings and Questioned Costs —
Federal Awards Programs and State Financial Assistance Projects
For the Year Ended September 30, 2006
PART I - SUMMARY OF AUDITORS' RESULTS
The Independent Auditors' Report on the financial statements expresses unqualified
opinions.
2. No reportable conditions relating to the audit of the financial statements are reported in the
Independent Auditors' Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements in Accordance
with Government Auditing Standards.
3. One nonmaterial instance of noncompliance to the financial statements of Monroe County,
Florida was disclosed during the audit.
4. No reportable conditions relating to the audit of major federal or state financial assistance
Projects are reported in the Independent Auditors' Report on Compliance and Internal
Control over Compliance Applicable to Each Major Federal Awards Program and State
Financial Assistance Projects.
5. The Independent Auditors' Report on Compliance for each Major Federal Awards Program
and State Financial Assistance Projects expressed an unqualified opinion.
6. One audit finding relative to major federal awards programs for Monroe County, Florida is
reported in this Schedule.
7. No audit findings relative to major state financial assistance projects for Monroe County,
Florida are reported in this Schedule.
8. The threshold for distinguishing Type A and Type B programs/projects was $1,354,432 for
major federal awards programs and $300,000 for major state financial assistance projects.
9. The County qualified as a low -risk auditee for federal Single Audit purposes, as that term
is defined in OMB Circular A-133.
10. The programs/projects tested as major programs/projects included the following:
Federal Programs
Federal CFDA No.
Federal Aviation Administration
Public Assistance Programs
1-20
20.106
97.036
MONROE COUNTY, FLORIDA
Schedule of Findings and Questioned Costs -
Federal Awards Programs and State Financial Assistance Projects
For the Year Ended September 30, 2006
PART I - SUMMARY OF AUDITORS' RESULTS (CONTINUED)
Aviation Development Grants
County Incentive Grant Program - Overseas Heritage Trail
Community Care for the Elderly
PART II - FINDINGS - FINANCIAL STATEMENTS
State CSFA No.
55.004
55.008
65.010
This section identifies the reportable conditions, material weaknesses, and instances of
noncompliance related to the financial statements that are required to be reported in
accordance with Government Auditing Standards,
FINDING 06-01:
Non-compliance with Laws and Regulations
Criteria: Florida General Statutes require that actual expenditures do not
exceed appropriated expenditures at the legal level of budgetary
control.
Condition: During our audit we became aware of several instances where
vendor invoices had been received by various department
personnel, held for a period of time by these departments, and
then submitted for payment to the finance department.
Effect: The delay in payment, and therefore, the grant revenue resulted
in the County having to report a deficit fund balance of $7,858,602
in the Government Grants Special Revenue Fund and $459,302
in the Sheriffs Grants Special Revenue Fund. The lack of the
timely submission of these invoices for payment also resulted in
the expenditures exceeding appropriations in the Community
Services Management cost center (Board's level of budgetary
control) of the General Fund by $2,117, Growth Management
Administration cost center of the Unincorporated Area Service
District -Planning, Building and Zoning Special Revenue Fund by
$233,858, and the Boating Improvement cost center of the
Boating Improvement Special Revenue Fund by $30,912.
1-21
MONROE COUNTY, FLORIDA
Schedule of Findings and Questioned Costs —
Federal Awards Programs and State Financial Assistance Projects
For the Year Ended September 30, 2006
FINDING 06-01: (continued)
Cause: There appears to be a lack of understanding by departments for the
need to submit invoices timely to the Finance Department.
Recommendation: We recommend that the County implement appropriate procedures
to prevent this from reoccurring in the future.
PART III - FINDINGS AND QUESTIONED COSTS— MAJOR FEDERAL AWARDS
PROGRAMS
FINDING 06-02:
Non-compliance with Laws and Regulations
Federal Aviation Administration
Program Name: Airport improvement Program
CFDA#: 20.106
Criteria: The use of federal funding for construction projects requires
monitoring of the Davis Bacon Act requirements for contracts
exceeding $2,000.
Condition: During our audit, we were not provided with construction contracts
that included the required language for compliance with the Davis
Bacon Act for several contractors used in airport construction
projects. While the required payroll information was provided for
our selected items, there was no documentation to support that
the information was actually reviewed for compliance with
appropriate Department of Labor wage determinations. We also
noted that one of the payrolls tested did not include the
certification signed by an official of the contractor.
Effect: Non-compliance with the requirements of grant agreements.
Questioned Costs: N/A - We compared the wage rates per the payrolls provided
against the Department of Labor's wage determinations, noting
the wages paid were in compliance.
Cause Lack of established procedures for documentation of compliance.
1-22
MONROE COUNTY, FLORIDA
Schedule of Findings and Questioned Costs —
Federal Awards Programs and State Financial Assistance Projects
For the Year Ended September 30, 2006
FINDING 06-02: (continued)
Recommendation: We recommend that a procedure be implemented to ensure the
review of Davis Bacon compliance is documented. We also
recommend that contracts with subcontractors contain the
appropriate language to ensure compliance with the Davis Bacon
Act.
PART IV - FINDINGS AND QUESTIONED COSTS — MAJOR STATE FINANCIAL
ASSISTANCE PROJECTS
There are no findings or questioned costs reported.
1-23
Monroe County,
Summary Schedule of Prior Audit Findi gls and Corrective Action Plan
Federal Awards Programs and State Projects
For the Year Ended September 30, 2006
Prior Year Audit Findinos
There were no audit findings in the prior year independent auditors' reports that
required corrective action.
Corrective Action Plan -
Finding: 08-1
A. Name of Contact Person: Sal Zappulla, Budget and Finance Director
Tina Boan, OMB Director
B. Corrective Action: Appropriate action has been taken regarding the
management and control of invoices. Measures
have been implemented to ensure all departments
follow the current Monroe County procurement
Policy, which requires, that departments encumber
funds from their budget allocations in advance for all
goods and services. This process is being closely
monitored for compliance which we feel will improve
internal controls and prevent any future budgetary
compliance issues.
C. Proposed Completion: Corrective action to be taken immediately upon
Finding;; 06-2 completion of the audit.
A. Name of Contact Person: Peter Horton, Airport Director
B. Corrective Action: Both the Monroe County Legal Department and
URS, the Airport Engineering firm, will be notified of
the need for Davis Bacon Compliance language in
all future construction contracts for General
Contractor or Subcontractor work on airport
projects. In the future, at project closeout and
before the final check is drawn for retainage, proof
of Davis Bacon compliance will be required from all
General and Subcontractors who worked on the
project.
C.Proposed Completion: Corrective action to be taken immediately upon
completion of the audit.
1-24
THIS PAGE INTENTIONALLY LEFT BLANK
Independent Auditors, Management Letter
To the Honorable Mayor and Board
of County Commissioners of
Monroe County, Florida:
We have audited the basic financial statements of the governmental activities, the business -type
activities, each major fund, and the aggregate remaining fund information of Monroe County, Florida
(the "County") as of and for the year ended September 30, 2006, and have issued our report thereon
dated February 2, 2007. These financial statements are the responsibility of the County's management.
Our responsibility is to express opinions on these financial statements based on our audit. We did not
audit the financial statements of the Monroe County Housing Finance Authority (the "Authority"), a
discretely presented component unit of the County. Those financial statements were audited by other
auditors whose report thereon has been furnished to us, and our opinion, insofar as it relates to the
amounts included for the Authority is based solely on the report of other auditors.
We conducted our audit in accordance with auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States. We have issued our Independent
Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters
based on an Audit of Financial Statements Performed in Accordance with Govemment Auditing
Standards and our Independent Auditors' Report on Compliance and Internal Control over Compliance
Applicable to each Major Federal Awards Program and State Financial Assistance Project. Disclosures
in these reports, which are dated February 2, 2007 and March 1g, Assistance
respectively, should es
considered in conjunction with this management letter.be
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General.
Those rules (Section 10.554(1)(h)1) require that we address in the management letter, if not already
addressed in the auditors' reports on internal controls, compliance and other matters or schedule of
findings and questioned costs, whether or not corrective actions have been taken to address significant
findings and recommendations made in the preceding annual financial audit report. There were no
findings in the preceding annual financial audit report.
The Rules of the Auditor General (Section 10.554(1)(h)2) state that a management letter shall have a
statement as to whether or not the County complied with Section 218A15, Florida Statutes, regarding
the investment of public funds. In connection with our audit of the basic financial sta
County, the results of our tests did not indicate that the County was in noncompliahe
nce with tements of Section the
21a.415 regarding the investment of public funds.
The Rules of the Auditor General (Section 10.5540)(h)3) require disclosure in the management letter
of any recommendations to improve the County's management, accounting procedures, and internal
controls. Reference to recommendations is provided in separate agency. management letters for each County
The Rules of the Auditor General (Section 10.554(1)(h)4) require disclosure in the management letter
of the following matters if not already addressed in the auditors' reports on compliance and internal
controls or schedule of findings and questioned costs: (1) violations of laws, rules, regulations, and
contractual provisions that have occurred, or are likely to have occurred; (2) improper or illegal
expenditures; (3) improper or inadequate accounting procedures (e.g., the omission of required
disclosures from the financial statements); (4) failures to properly record financial transactions; and (5)
other inaccuracies, shortages, defalcations, and instances of fraud discovered by, or that come to the
attention of, the auditor. There were no such matters noted.
The Rules of the Auditor General (Section 10.554(1)(h)5) also require that the name or official title and
legal authority for the primary government and each component unit of the reporting entity be disclosed
in the management letter, unless disclosed in the notes to the financial statements. Such disclosure is
included in notes to the financial statements.
As required by the Rules of the Auditor General (Section 10.554(1)(h)6.a.), the scope of our audit
included a review of the provisions of Section 218.503(1), Florida Statutes, regarding financial
emergencies. in connection with our audit of the financial statements of the County, the results of our
tests did not indicate that the County met any of the specified conditions of a financial emergency
contained in Section 218.503(1). However, our audit does not provide a legal determination on the
County's compliance with this requirement.
The Rules of the Auditor General (Section 10.554(1)(h)6.b.) state that a management letter shall
include a statement as to whether or not the financial report filed with the Florida Department of
Financial Services, pursuant to Section 218.32, Florida Statutes, is in agreement with the annual
financial audit report for the current audit period and, if not, explanations of any significant differences.
It should be noted that the County's basic financial statements contain a discretely presented
component unit, defined as part of the reporting entity under accounting principles generally accepted
in the United States of America, for which the County has not been deemed the local governing
authority for purpose of the annual report. in connection with our audit of the County, the results of our
tests indicate that the annual financial report for the year ended September 30, 2006, filed with the
Department of Financial Services, is in agreement with the annual financial audit report for the current
audit period.
As required by the Rules of the Auditor General (Sections 10.554(1)(h)6.c, and 10.556), the scope of
our audit included financial condition assessment procedures as of September 30, 2006. It is
management's responsibility to monitor the County's financial condition, and our financial condition
assessment was based in part on representations made by management and the review of financial
information provided by same. The financial condition assessment procedures described above
disclosed no deteriorating financial conditions.
This report is intended solely for the information and use of management, the County Mayor and Board
of County Commissioners of Monroe County, Florida, and applicable state and federal agencies, and is
not intended to tie and should not be used by anyone other than these specified parties.
Orlando, Florida
February 2, 2007
J-2
Exhibit F
APPENDIX A
FEDERAL FISCAL YEAR 2008 CERTIFICATIONS AND ASSURANCES FOR
FEDERAL TRANSIT ADMINISTRATION ASSISTANCE PROGRAMS
/Signature page alternative to providing Certifications and Assurances in TEAM -Web/
Name of Applicant: Mnnrnp Cnunty itna A of
rauntjr r
rs
The Applicant agrees to comply with applicable provisions of Categories 01 — 24.
OR
The Applicant agrees to comply with applicable provisions of the Categories it has selected:
Catee!U Description
01. Assurances Required For Each Applicant.
02. Lobbying.
03. Procurement Compliance.
04. Protections for Private Providers of Public Transportation.
05. Public Hearing.
06. Acquisition of Rolling Stock for Use in Revenue Service.
07. Acquisition of Capital Assets by Lease.
08. Bus Testing.
09. Charter Service Agreement.
10. School Transportation Agreement.
11. Demand Responsive Service.
12. Alcohol Misuse and Prohibited Drug Use.
13. Interest and Other Financing Costs.
14. Intelligent Transportation Systems.
15. Urbanized Area Formula Program.
16. Clean Fuels Grant Program.
17. Elderly Individuals and Individuals with Disabilities Formula Program and Pilot Program.
18. Nonurbanized Area Formula Program for States.
19. lob Access and Reverse Commute Program.
20. New Freedom Program.
21. Altemanve Transportation in Parks and Public Lands Program.
22. Tribal Transit Program.
23. Infrastructure Finance Projects.
24. Deposits of Federal Financial Assistance to a State Infrastructure Banks
(Required of
Name of Applicant:
APPENDIX A
assistance and a!1 FTq Grantees with an active capital or fonm !� a project)
AFFIRMATION OF APPLICANT
Monroe County Board of County Commissioners
Name and Relationship of Authorized Representative
BY SIGNING BELOW, on behalf of the Applicant, I declare that the Applicant has duly authorized me to make
these certifications and assurances and bind the Applicant's compliance. Thus, the Applicant agrees to comply with
all Federal statutes, regulations, executive orders, and directives, and with the certifications and assurances as
indicated on the foregoing page applicable to each application it makes to the Federal Transit Administration (FTA)
in Federal! Fiscal Year 2008.
ETA intends that the certifications and assurances the Applicant selects on the other side of this document, as
representative of the certifications and assurances in this document, should apply, as provided, to each project for
which the Applicant seeks now, or may later, seek ETA assistance during Federal Fiscal Year 2008.
The Applicant affirms the truthfulness and accuracy of the certifications and assurances it has made in the
statements submitted herein with this document and any other submission made to FTA, and acknowledges that the
Program Fct of 1986,
DOT reulations,
'Program Fraud
dCCivilivil RRemedies,emedies ` 49 CFR part l3l apply toanycertificati n, assurance or submission nmade to FTA.
The criminal fraud provisions of I8 U.S.C. 1001 apply to any certification, assurance, or submission made in
connection with a Federal public transportation program authorized in 49 U.S.C. chapter 53 or any other statute
In signing this document, I declare under penalties of perjury that the foregoing certifications and assurances, and
any other statements made Lyytt7e on behalf of the Applicant are true and correct.
Charles
Authorized
For (Name of Applicant):
Date: 12/19/2007
AFFIRMATION OF APPLICANT'S ATTORNEY
Monroe County Board of County Commissioners
.As the undersigned Attorney for the above named Applicant, I hereby affirm to the Applicant that it has authority
under State, local, or tribal government law, as applicable, to make and comply with the certifications and
assurances as indicated on the foregoing pages. I further affirm that, in my opinion, the certifications and assurances
have been legally made and constitute legal and binding obligations on the Applicant.
I further affirm to the Applicant that, to the best of my knowledge, there is no legislation or litigation pending or
imminent that mig�t adversely aff f� the validity of the�erti fi cations and assurances, or of the performance of the
project.
/ t I
Signature I t : • r ;
Date:
Name_ Pedro-J. Mercado Assistant County Attorney
Attorney for Applicant
Each ApOcam for FTA tra,caf assistance and each FTA Grantee eith an aunt e capial of formaia project mcs: prortde an ,{ f n'ar,or of
1-1 'cad's A Pohl pervin ing to the ApplicanPs legal capacity. The Applicant may enter is signature r cis of fltc Artome�'a eraf a; e.
;:rot dud the \ppli:ant has on file this Aftimation. signed ,tv the attorney and dated this Federal fiscal tear.
EXHIBIT H
5317 Year 2008-2009 New Freedom Program
APPLICANT CERTIFICATION AND ASSURANCE TO FDOT
Monroe County Transit (BOCC)
The Monroe County Board of County Commissioners certifies and assures to the
Florida Department of Transportation in regard to its Application for Assistance
under 49 U.S.C. Section 5317 dated December 19, 2007.
1) It shall adhere to all Certifications and Assurances made to the federal
government in its Application.
2) It shall comply with Section 341.051 Florida Statutes and Chapter 14-73,
Florida Administrative Code.
3) It has the fiscal and managerial capability and legal authority to file the
,application.
4) Local matching funds will be available to purchase vehicles/equipment at
the time an order is placed.
5) It will carry adequate insurance to maintain, repair, or replace project
vehicles/equipment in the event of loss or damage due to an accident or
casualty.
6) It will maintain project vehicles/equipment in good working order for the
useful life of the vehicles/equipment.
7) It will return project vehicles/equipment to the Department if, for any
reason, they are no longer needed or used for the purpose intended.
8) It recognizes the Department's authority to remove vehicles/equipment
from its premises, at no cost to the Department, if the Department
determines the vehicles/equipment are not used for the purpose intended,
improperly maintained, uninsured, or operated unsafely.
9) It will not enter into any lease of project vehicles/equipment or contract for
transportation services with any third party without prior written approval of
the Department.
10)It will notify the Department within 24 hours of any accident or casualty
involving project vehicles/equipment, and submit related reports as
required by the Department.
11)lt will submit an annual financial audit report to the Department, if required
by the Department.
Date: 12/19/2007 Signature: (��
Cha s q cCoy, Mayor
1S M1R`":
1_
NEY
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EXHIBIT 1
5317 Year 2008-2009 New Freedom Program
FTA Section 5333 (b) Assurance
Monroe County Transit (BOCC)
(Note: By signing the following assurance, the recipient of Section 5317
and/or 5317 (f) assistance it will comply with the labor protection
provisions of 49 U.S.C. 5333(b) by one of the following actions: (1)
signing the Special Warranty for the Non -urbanized Area Program; (2)
agreeing to alternative comparable arrangements approved by the
Department of Labor (DOL); or (3) obtaining a waiver from the DOL.)
The Monroe County Board of County Commissioners (hereinafter referred to
as the `Recipient') HEREBY ASSURES that the "Special Section 5333 (b)
Warranty for Application to the Small Urban and Rural Program" has been
reviewed and certifies to the Florida Department of Transportation that it will
comply with its provisions and all its provisions will be incorporated into any
contract between the recipient and any sub -recipient which will expend funds
received as a result of an application to the Florida Department of
Transportation under the FTA Section 5317 Program.
Date:, 12/19/2007 Signature:
Char as Mc oy, Mayor
Note: All applicants must complete the following form and submit it with the
above Assurance.
Listing of Recipients, other eligible surface transportation providers, and labor
organizations representing employees of such providers, if any
(See Appendix for Example)
1. Identify Recipients of Transportation Assistance Under this Grant.
Monrroe County Transit -MCT (Monroe County Board of County
Commissioners
2. Cite Project by Name, description, and Provider (e.g. Recipient, other
Agency, or Contractor)
Mobile Date Terminals, 12 MDT for 12 paratransit buses, Monroe County
Transit
3. Identify Other Eligible Surface Transportation Providers (Type of Service)
None
4. Identify Unions (and Providers) Representing Employees of Providers in
Columns 1, 2, and 3.
International Brotherhood of Teamsters — Teamster Local Union #769
,F ,�,r
aFiact,�o
EXHIBIT A
5317 Year 2008-2009 NEW FREEDOM PROGRAM
CURRENT SYSTEM DESCRIPTION
Monroe County Transit (BOCC)
Overview & Routes
Monroe County Transit provides paratransit service to the elderly, disabled and
transportation disadvantaged citizens of Monroe County. The operation services
four geographical route areas, the Lower Keys (Key West) from mile marker 0 to
20, Big Pine Key from mile marker 21 to 40, the Middle Keys (Marathon Key)
from mile marker 47 to 72 and the Upper Keys (Plantation Key and Key Largo)
from mile marker 73 to 112.
Fleet Size & Placement
The entire fleet of seventeen (17) Paratransit buses is wheelchair equipped and
ADA Compliant. Seven buses are located at 1100 Simonton Street, Key West,
one bus is located at 380 Key Deer Blvd in Big Pine Key, four buses at 490 63ro
Street, City of Marathon and five buses at 88800 Overseas Highway, Plantation
Key.
Hours of Operation
Monroe County Transit operates five (5) days per week Monday through Friday
from 8 a.m. to 5 p.m. excluding Monroe County Observed Holidays.
Staffing
Monroe County Transit staff consists of a Transportation Administrator,
Administrative Assistant, Special Needs Coordinator, Transportation Specialist,
Two (2) Dispatcher, Reservation, Schedulers, nine (9) CDL Class B Licensed
Transportation Drivers and nine (9) CDL Class B or D Licensed On -Call
Substitute Transportation Drivers.
Rider Composition
69% Elderly 60 years and older includes handicapped
31 % Transportation Disadvantaged 59 years and younger includes handicapped
Within those two categories 14% are Wheelchair Clients
Vehicle Maintenance
Monroe County Transit utilizes the County's three fully staffed maintenance
facilities (Key West, City of Marathon & Plantation Key) with an industry
recognized preventative maintenance program in place.
Single Audit Act
Attached is Monroe County's latest completed Single Audit.
CO
UNTYMONROE
KEY WEST FLORIDA 33040
13051294-4641
Community Services Division
Monroe County Transit
1100 Simonton Street, Suite 1-188
Key West, Florida 33040
Phone 305 2924425
Facsimile 305 292-4411
December 19, 2007
Ms. Carolyn .A. Dekle
South Florida Regional Planning Council
3440 Hollywood Boulevard, Suite 140
Hollywood, Florida 33021
Dear Ms. Dek1e,
BOARD OF COUNTY COMMISSIONERS
Mayor Charles "Sonny" McCoy, District 3
Mayor Pro Tem Mario Di Gennaro, District 4
Dixie M. Spehar, District 1
George Neugent, District 2
Sylvia 1. Murphy, District 5
Please find enclosed the FTA Section 5317 Year 2008-2009 New Freedom Program
Capital Assistance Grant Application from Monroe County Board of County
Commissioners (Monroe County Transit) for your review.
Sorely,
/ 1
Jerry L. Eskew
Transportation Administrator
CC: L. Carl Filer, P.E., Manager, FDOT Miami
Edward Carson, Transit Program Administrator, FDOT Miami