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OW-PY'01-04-00 CLERK'S ORIGINAL SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM PRELIMINARY/LET'fER CONTRACT BETWEEN SOUTH FLORIDA EMPLOYMENT AND TRAINING CONSORTIUM AND SERVICE PROVIDER SOUTH FLORIDA EMPLOYMENT AND TRAINING CONSORTIUM 3403 NW 82nd Avenue, Suite 300 Miami, Florida 33122 SERVICE PROVIDER Monroe County Department of Social Services 5100 College Road, Wing 3, Public Service Key West, Florida 33040 Contract #: OW-PY'Ol-04-00 Effective Period of Performance: July 1, 2001 or the date signed by both parties, whichever last occurs, through June 30, 2002. Your organization has been selected for award of a contract for the operation of a Senior Community Service Program under the Title V - Older American Community Service Employment Act upon the condition that all documentation and elements that are necessary for the full contract package are incorporated by modification number into this contract no later than 90 days from the effective date of this contract as noted above. NUMBER OF SLOTS 10 AMOUNT $68,750 Documentation which may required prior to contract execution includes a recent audit report, and all insurance and bonding policies. No contract may be executed if these documents have not been submitted and no contract will be executed on a retroactive basis. A more extensive agreement will be submitted for your signature as soon as possible. Older Worker paqe 1 2001-2002 , , Pale 2 Older Worker Mooroc COUDlY Board of COUDlY Commissioocn It is very important that you sign this preliminary letter contract and return it to Maria Sierra, Assistant Director of Operations, to be received no later than June 29.2001. The undersigned have the authority to legally bind by contract the entities they represent. o eph Alfano ecutive Director 1-/9-IJ! Date Representing the South Florida Employment and Training Consortium ~8'".e ~~d - Authorized Signature Older Work_r Pag_ 2 3: o 0 z )> :::0(")2 O,Z l"'I1:;x-< ("). ! on. c-:x- %::00 -t(")! :<-t:J: ')> ..." C'J ~ ,.." 2001-2002 ~ c:;:I c:;:I -r'J r f'Tl C -r'J o :::0 ::::0 f'T1 ('") o :::0 C en ", -0 I a'\ -0 ::c: N N ATIACHMENT A SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM WORK STATEMENT I. PURPOSE The purpose of the Senior Community Service Employment Program (SCSEP) is to provide meaningful part-time community service assignments for persons with low income who will be transitioned to unsubsid.ized employment. Community service assignments are defmed as social, health, welfare and educational services, including literacy and tutoring. Service Provider shall use methods of recruitment and selection that assure that the maximum number of eligible individuals have an opportunity to participate in the program. Recruitment efforts shall be designed to ensure an equitable distribution of services. II. ELIGIBILTY DETERMINATION A. An individual who is fifty five (55) years or older, has poor employment prospects and whose total family income does not exceed one hundred twenty five (125%) of the poverty guidelines established by the Office of Management and Budget. B. An individual who is sixty (60) years or older shall have priority for the work opportunities provided under this agreement. C. Eligibility determination will the sole responsibility of the Service Provider upon completion of eligibility determination conducted by TEC. Participants shall be determined eligible on a yearly basis. III. ORIENTATION Service Provider shall be responsible for providing a full and complete orientation for each individual at the time of enrollment. Orientation shall be designed to provide information about the goals and policies of the SCSEP. This shall include at a minimum the availability of supportive services, hours of work, training wages and fringe benefits, procedures for complaint resolution, procedures for reporting assignment related accidents, and personnel policies and procedures. IV. ASSESSMENT Upon enrollment and prior to placement of participant in a community service assignment, Service Provider shall conduct a thorough and complete assessment. This assessment at a minimum shall include information on the skills, interests, talents, work history, physical capabilities, aptitudes, and occupational preferences of the participant. 1 Service Provider shall use the results of the assessment to identify barriers to employment , and supportive services necessary to enhance the individual's successful participation in the program. In addition, Service Provider shall develop an Individual Development Plan (IDP) to establish a plan of action, which includes specific goals and objectives for the participant. V. COMMUNITY SERVICE WORK EXPERIENCE Service Provider is responsible for negotiating host worksites for the participants. Host Worksites shall be either at a private non-profit 501(c)3 corporation, or a governmental agency. The participant will be placed for twenty (20) hours a week, unless otherwise agreed and properly authorized, at no less than the federal minimum wage. Maximum number of hours that participant may be in community service work experience is 1,300 hours over a 12 month period. Service Provider shall monitor the progress of the participant at the worksite on a regular basis. Service Provider will ensure that a customer satisfaction survey is obtained from each participant upon completion of the community service work experience. Enrollees will be co-enrolled in the SCSEP and the WIA Adults program. Therefore, fifty nine percent (59%) of those participants who complete community service work experience must be placed in unsubsidized employment of at least 15 hours per week at a minimum of $5.50 per hour or $.35 above the federal minimum wage, whichever is greater. VI. FILE REQUIREMENTS Service Provider shall maintain a case file for each participant enrolled in the SCSEP with the following minimum file requirements: A. A complete and signed intake form. B. Eligibility determination documentation and all back up supporting documents. C. Evidence that the participant was offered a physical examination within sixty (60) days of initial enrollment as well as during every succeeding twelve (12) month period. A signed waiver should be included when a participant refuses the physical examination. D. Documentation of temporary status and/or termination notice, if applicable. E. An initial assessment, an Individual Development Plan (IDP) and IDP review and documentation showing that the IDP has been updated every six (6) months at a minimum, or more often, if needed. F. An 1-9 form showing that the participant is a citizen or legal resident alien who is permitted to work in the United States, a Personnel Change Document (PCD), a W-4 Form and the Miami-Dade County Loyalty Oath. 2 vII. SUPPORTIVE SERVICES Service Provider shall provide supportive services designed to assist the participant to successfully complete community service assignments and where appropriate to prepare and assist the participant obtaining unsubsidized employment. These services may also include but is not limited to transportation and counseling services. Uniforms, work shoes and tools may be provided if necessary for the successful participation in a community service assignment. VITI. TRAINING Service Provider shall provide or arrange for training specific to a participant's community service assignment. Training shall consist of up to five hundred (500) hours per program year and shall be consistent with the participant's IDP. Training may be provided through lectures, seminars, classroom or individual instruction. VIII. REPORTING REQUIREMENTS Service Provider shall submit a monthly progress report by the 10th of each month that details specific activities conducted, number of participants emolled, number of terminations, number of placements in community service work assignments, number of placements in unsubsidized employment and the corresponding wage rate. In addition, this report shall include participant training including the type and number of hours. ~ METHODOFPAYMENT This contract is a cost reimbursement contract with a required 10% match in the form of cash or in-kind services. Maximum amount paid per slot is $6,875. All costs must be charged to one of the following three categories: ADMINISTRATION (100/0): The cost category of administration shall include, but need not be limited to the direct and indirect costs of providing: · Administration, management and direction of the project. · Reports on evaluation, management of community benefits and other aspects of project activity · Assistance of an advisory council, if any · Accounting and management information systems · Training and technical assistance of staff · Bonding; and audits 3 OTHER ENROLLEE COSTS (25%): Include all costs of functions, services, and benefits not categorized as administration or enrollee wages and fringe benefits. Other enrollee costs shall include, but not be limited to the direct and indirect cost of providing: · Enrollee training · Job placement assistance · Enrollee support services · Enrollee follow-up services · Outreach, recruitment and selection, intake, orientation, and assessments ENROLLEE WAGES AND FRINGE BENEFITS (no less than 7S~o): Include wages paid to enrollees for hours of community service assignments, including hours of training related to community service assignments, and the cost of fringe benefits. The cost of the annual physical examination, conduct by a licensed physician, shall be charged against enrollee wages and fringe benefits. 4 ~ WM. O. KEMP, C.PA MARVA E, GREEN, C.P,A. KEMP ~ GREEN, P.A. Certified Public Accountants 1438 KENNEDY DRIVE P. O. BOX 1529 KEY WEST, flORIDA 33041-1529 (305) 294-2581 . FAX # (305) 294-4778 MEMBER OF AMERICAN INSTITUTE AND flORIDA INSTITUTE OF CERTIFIED PUBLIC .,ACCOUNTANTS INDEPENDENT AUDITORS' MANAGEMENT LETTER Clerk Ex Officio Board of County Commissioners Monroe County, Florida In planning and performing our audit of the financial statements of the Board of County Commissioners of Monroe County, Florida ("the Board") for the year ended September 30, 2000. we considered the Board's internal controls in order to determine our auditing procedures for the purpose of expressing our opinion on the fi nanci a 1 statements. Although our audi t was not desi gned to provi de assurance on i nterna 1 control, we noted certai n matters i nvo 1 vi ng i nterna 1 control and its operation, and are submitting for your consideration related recommen9ations deSigned to help the Board make improvements and achieve oper~tional efficiencies. Our comments reflect our desire to be of continuing assistance to the Board. Reported in Prior Year's Manaqement Letter, Not Implemented as of September 30. 2000 Ouri ng the course of our audi t of the fi nanci a 1 statements of the Board of County Commissioners. we noticed appropriate action had been taken upon recommendations and suggested accounting procedures as outlined in the Management Comments section of the Report on Internal Control and Management Comments for the year ended September 30, 1999, except for the following: Ambulance Revenues Observati on: An outsi de bi 11 i ng servi ce was hi red to replace the ambul ance billing clerk. This process took some time in order to comply with purchasing policies and procedures. As a result. the delay between the date of service and the date of ambul ance bi 11 i ng was unusually long. In some instances the de 1 ay was three months. Time 1 y bi 11 i ngs are necessary to increase collectibil ity. Recommendation: County staff should monitor the billing process to insure that the outside service is receiVing the information it needs on a timely basis and that the service is preparing bills within a reasonable time period. ~ t: K-3 / / Passenqer Facility Charqe Reports Observation: Numerous differences between the general ledger and the report of passenger facility charge reports submitted by the airport staff to the FAA were noted. It appears that the reports were prepared without referer]ce to the general ledger. Recommendation: The reports should agree to the general ledger and be approved by the Finance Department before submission to FAA. Any difference should be adjusted on a timely basis before the reports are submitted to FAA. Current Year Findinqs Interdepartmental Communication Observation: Several service units for the Community Care for the Elderly grant (CCE) were disallowed pursuant to the grantor's programmatic monitoring. The amount of the related refund was not significant to the grant. The County staff was notified of the refund in early January. Two months later. the refund had not been paid nor was the refund recorded as a payable, although the County staff did not dispute the grantor findings. Staff is attempting to have the current grant reduced in the amount of the prior grant's refund. , Recommendation: Any monitoring results that have a financial impact should be communicated to the Finance Department on a timely basis for entry into the financial records. Observation: Grant reports for FEMA and airport improvements were prepared and submitted based on estimates or accounting records maintained by the department preparing the grant revenue request. The reports did not agree to the general 1 edger. In some instances, the department wi 11 i denti fy differences but not resolve them. Accordingly, because of the lack of reconciliation procedures, some grant revenues were deferred until the reports could be reconciled. Recommendati on: Before these grant reports are submitted to any grantor, a reconciliation to the general ledger should be documented. Differences identified should be resolved before the reports are submitted. Reports should not be submitted without approval from the finance department to insure that a report was successfully reconciled to the general ledger. Observation: FEMA receivables relative to the period immediately following Hurricane Georges have not been collected to date. The staff originally responsible for collection follow up left during fiscal year 2000. The replacement staff was not aware that such receivables existed. ~.":',..'...... Ii K-4 ./ / - Recommendation: The appropriate level of management should assign responsibility for the prompt collection of these amounts. Observation: It was noted that there were airport receivables from 1998 that had not been collected to date and that had not been billed until February 2001. The staff noted that a DOT grant supplement had not been completed until March, 2000. It appears that the grant request is not prepared on a timely basis. Recommendation: Airport grant requests should be prepared on a regular and routine basis as determined by the appropriate level of management. Cost Allocation Observation: The information used in the allocation of the Information Services Department is the 1996 "devices" per cost center. although all other cost allocation base information was based on 1998 data. No specific reason for the outdated data was provided, other than it could not reasonably be obtained. Recomm~ndat;on: Data for the cost allocation plan should be collected each year in"preparation for its use in future cost allocation plans. Observati on: The cost all ocati on plan to be used in the all ocati on of 2000 costs was not available until March, 2001. The financial reporting process was seriously delayed as some of the budgeted transfers were material, but could not be responsi b 1 y made unti 1 there was a revi ewed cost all ocati on plan completed. Recommendation: Management should be provided sufficient time to review and evaluate the results for reasonableness. Additionally, management should insure that a cost allocation plan is approved prior to the end of the fiscal year if budgeted transfer requests are to be considered. Uncollectible Accounts Receivable Observation : MSD tipping fees. ambulance receivables, and CDBG mortgage receivables contain items for which collection procedures have been exhausted and which have been considered uncollectible for a number of years. This data is maintained and carried over to following years. even though it has no future value or impact. Recommendation: Procedures should be implemented to present uncollectible accounts for write off to the Board on a systematic and routine basis. t K-5 / . / Ambulance Accounts Receivable ~' Observation: During the year. staff outsourced the accounts receivable billing. Procedures have not been developed by County staff to supervise the outside service other than to scan the list of billings prepared for reasonab 1 eness. The revi ew of such bi 11 i ng is not documented. Additi ona 11 y, there are no procedures to evaluate the timeliness or completeness of these bi 11 i ngs . Recommendation: Although the clerical billing process has been delegated to a contractor, County staff is sti 11 responsi b 1 e for its accuracy and scope. Procedures should be developed to supervise the process, to insure that County receivables are properly and timely billed, and collected. The process should be documented to prove that such procedures have been performed and that County staff is satisfied with the contractor's services. Observation: It was noted that the billings prepared by the outside contractor were not organi zed such that a proper cut off of such bi 11 i ngs cou 1 d be readily determined. The reports appear to be organized by the date the billing was prepared, not the actual date the ambulance service was rendered. \~- Recommendation: Billing reports should be organized by the date the ambulance service is rendered to insure that all fiscal year transactions are reported in the appropriate accounting period. Observation: Under the new billing system, a copy of the patient's invoice is not retained. There is no documentation that the billing received by the client matches the ambulance log or the accounts receivable information. The audit trail is incomplete. Recommendation: All documents relating to the billing process should be retained as verification of proper procedures. OTHER REQUIRED DISCLOSURES We have reviewed the annual report filed with the Department of Banking and Fi nance for Monroe County, Flori da pursuant to Secti on 218.32, Flori da Statutes. Thi s report is in agreement wi th the annua 1 audi t report whi ch incorporates the financial statements of the Board of County Commissioners of Monroe County, Florida. K-6 / Marva Green was the Auditor in Charge for the audit of the Board of County Commissioners of Monroe County. Florida. We attest that the Auditor in Charge met the educational requirements pursuant to Chapter 11.45. Florida Statutes. The Board was not in a state of financial emergency as described in Florida Statutes. Section 218.503(1). This report is intended for the information of the Board of County Commissioners. management and others within the County. and officials of applicable federal and state agencies. This restriction is not intended to limit the distribution of this report. which is a matter of public record. r~~~,~ Kemp & Green. P.A. Certified Public Accountants March 09. 2001 I~- . K-7 ,~ ,'" ~ ' , ,'. " , "-,'.,. <;~..', '~~:':>.,' - , . " ,~:", '~ ~ t~:':;~,.:-./~:-".,'~)~~'.~;' ",-'~_:' '.~ ", ::;l;'i ,\- ,':,r.._ ,-:...'" ,..:.' ',". :" . ,L' , ' , " ,.:::'.' .BOARD OF COUNTY" COMMISSIONERS:i';""c;:{~.,;;., :::'''"~'.~,~,~,,,~ :'('>~>"7::'~~,-," ",".'~~',~~. . . ,. t2"1i~~~~ilb~~~}~~ii~~i'cit;~X\1\il~;.:,?1~:;:;tti\,t'~~lt;~;g!,iJ?,..:. : ~.tbMPLtANCF'REPORTS"ANDSCHEDUtES'::'::':.'~",~::::,~'.:,<,:;;'<:':;~::;" . ..;,\,:;"" ';;: ; ,'". - , .::. .... ~ .,'(",~<. , " .; "~~' : :'. p :....-.. -':. . '.... ",,,',:':{T.::~.FJ'~~;: ~~:;C,' :~..t " ~, ...'..... " . " ' ,,~- ~.;.. :<; i~ , '>^ ~ " -:. ~ , .' '.,_" ,.., " 0" '. ' ':> ,,' ~, "C:."' -. ,- . , KEMP,&,GREEN/,P.A;,<:;;,;,-: . CERTI FI ED,'PUBLIC:: .ACCOlJNTANTS:: .;.'--:.~:,-: :-~,"... ":, ~~'.. ~ ':- ':-- . 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Compl.ian~e'.~iih'SpeCifi~a:'Requlir~nierits , '. ~ ' , . , :. -',. .- - \ ~ '-:::' ~ - . " .' . ."< . " - ", ' ;." c...._ . . :~'. -. , 'KE.MP~,:G~EN."i>;A;." ':, Certified \ 'Prcblic ,ACcOuntma'ts' " " f4,38,KENNEO:- ORI~E, '," ' . ',>,,:,.. P. Q.:BOX l;529'~",' - , , , '.:.... " ',KEy WEST;' FtoRl,OA:3304.T-J529 ,.,';:/,;-,:;;'MEMBER:Of:AM-E~ICAN'INSTITUTF' wM.o. KEMP, C.P.A:" " ,,':.. ;', ,'" '. . >::';","':'(305)"~?~'~~~l";\'; ';\ ,:,";;'\;'<:1':.,< ":ANo.<R,q~IQ.A':II'JSTiTIJTE~6f:'I:' . MARVAE. GREENi C.~A.;", '. ";,', ~:<',:,:FAX#.~(365r29~-417a.::;:~<';',;'::.":::"~(::;'j;;:~:c~rrFIEO PUB~I<::':;A<<OUN'rANiS', , INDEPENDENT:AUQITORS~~!REPORL ON,'SCHlmUtEs~ OP',EXPEND1TtJRES::OF/FEDERAEANn:STATE.:',:::~': ;'. . : , ' AWARDS " '. SCHEDUlE::'.::OF'i'MATCHING:~'::;REQU.IREMENTS'~~<<ANO~:t;;~'.sCHEDULlE"'.~OF>7";'Cl.ERK: S;;~i~' .'" . MODERN:! ZA TION>TRUSr FUNIXi RECEIPTS,' ANll~-[)'I SBURSE ENTS:,,:?:(.::n~?~::~~h~:,:~,: ?'.:; '.;~y.f,":~','~:;;Z\.'~,;:,"~(~':?:.' , County. Cqrnm,l SS 1 gne r;~:~ ~f;~~.orJrp~~,,90~I)~t:Y~S:,F;J~(mTg~:~:(;~9~},t~~~ r.~;~,?~~;;:af{~w,if-::::rQt'::'~~bg,: <;:~':e>: '., , y~a r, end~d:' $ept:~~b~r.;,:~~~~:< ~P.Q9:;:.Y ~ng:;::~~y~,;;I~~S,Y,~:i>,9.~r;r ~~PRgt:-:;~~~r;,~9fl;::,(!~f~q~,M,~fr.stt;.:-':, r2;,~. 9.:200 h /. Theseg~ne~.gJ~"l?ur.po~~:.>f1.na!1cTal>;~.tptelJ1ent~ )ar~:Jh~'ir,~sPOrt~J:P.1;T.l ty~'of;.: ~: :.,: " .", the "BoarQ':;s''',~~ri~g.~m€~~t'~::.:;.o,urc:'c:~,~~po~~tb~i:J}:~y}:~~ \td;:,.~~P~~~,~i::~~p :::P.PJ:~t?~>,~~1.\}~~+:.~:",\::,.:,: . general,; ptlrpose.';,f1 n.ancial;s:tatements,.,based;on. ;our,~auq'l1::.- ";,,,;~,~.t!.:;y.c: :4~'\~./'(/~"~"i~:'>.:"":;';:~: " . " ",. ......., '. :,'t:,:\: .::':,>t';: i:\:::FY':~:;~:>+}:}:">i'::'~;/:~~~~V1R~:;~l\~;\~;:).;~;k:"";;",:,d~:'j{:~'~;;\:~:;'~;:C:\,,;'~;:~;\r~;>~il;'~(:;:~>X;:\ ".y':" , We ,conducted::::.our:",,::;a.udjt,:..i D';:~S:Sor9~[.IC~~/J~i,~Q:'7~.g~n,~~p1JY.J~~~C~~R~~9:,';~~Yd~~1J)9:;~:,,: . "~' standards ana,.t,he.;' st(m,dards'~,'app1 Sc.~bl e;,;:,t o~:,f1.nan!:tal'!,~; aud1;ts:,; 'ContaJ.r:l~d:~,'ln,' ~"~;'" '. Go vernmentAuci# if1(j.Standqi'ds, ~i.j ,ss.u~(tp'y,\thEftCqmptroIlef~:G,e.ner'al',:of;,the:' Uiii;t.ecj"~':,;;;:;' . . States. ,~Tho.se',standards',requ.;re,',tjlat,.we:;:pJail/~l1dJp~rforrit,:tlie>,audtt~,to :Ol:>t~jri ," " .' r~a so@bl e),as,slJrance-::,:"abaut ';:wt)etf1e~:;;:tbg >{lrra:Jjciat~:.St~tements;~;.l:a ra;<free~.}:b,f." ,'.' materl almi s.sta.t~m~ht:~:; ::,Ari:~udi:t~:;inc Tu.tlf:s"e~a:!Dj n,iilg';}~~n;~a,:'t~sti, pa~j,s;;~)Y:~Vr9~[1pt,: '_, suppa rtin~f the: :amounts; 'and'7di s'cTosqte~:, s i nt:th~"fi riant:;a,l ;:statem$its;:;~~j:;:~n~~:au'ai:t,~;,,~, i,., a 1 so. . ..i rJc 1 ude~;"':as.s~~sing:':the;~;"a~.~'ountiiig/,>:p'rtr1c:lpJe,s:"',:Lise<r"::~arid Y:s~(gtii.f1c;i.nt:::~:,::<::'," est imat~ S ..' made;';)? i!!Dah'~g~in~Pt.<)~ ~,~:; W~}J\,(~~}:~Y a 1 Y~~:iD9:;:~':Phl:::~'Qyet~J}~t~iil~n,ct~ 1...." ,.",y~:-, statemen,t 'presenta1;l on. . , We' be 11 eve>~b~t I,Pl!ro; a,!.J<;l1.~-:p.rOV'l des.- a':'r.e,gsoD~bJ'e.::bas1 s, ' '::: . for our O~i n,i 9~: ,<~ ~f.,'" ' :'" > :',' '> ':' ..:. ,~:~ ;':, '/~,~ ':..,::';: :,~: ~<,?,,:::~:,~:~~~~:~../;'}~;: '-:':,~~' <~}~":::~'::<',;,~:,~'~'; : ,:,. ,.:" ,,' Our audi twas, ' made, ,for' ,the purpo~~5, of ' fqrmi Qg~;an: .1opi.il{oif~ 'on~; 'the~':gef1e'ra1.::" . purpose fi na'rlci ~l :'statements ,of;:'th~;,~Board "taf<~n; as:}'a ~ whole:.,:,,'; The~,;,~~t9111ii.a!1.yj bg,' . schedu Tes:, ',of ,exp'en9Jt,Ure:S~' oJ!:'Jeder~l ,;c.'ard ,,: st~l~e., ~aw.iir:~~',;;.~r:.~r~,p"r~5e,Qteq,J~9~,~, :th~l ~:, purposes of addtt.iohal;;'aoalysis"~as ::requi17~d":by', ,U:S~;';Ofi)ce":'of,'ManagemeiTe<and:; .' ,,', -', Budget' Ci r'cul af: :A~133~'.~'Audits-;' Of~':S:tates:;:~ :Locar",G(w~rrim~ntsi.,~'af1q<N;/IJ;~Pr6fit..,::, . >: ': . Organ i za tions:, ':Jheacco~panifng:s~hEfqu;l~;oJ'rncit: chi.r'l~i ;:reqUlrerilerlts,(r'$qu:ired',':bY;~~ ,', the . grantor '. and'.:th~,"aCC9lJlpa~Yi'n~nschedule';6.f;;C] erK':s!:, mdpe'rrllizat:j or'r;:ttust Jund;,; > c, . receipts . and,' dis ~ur.~emeri~s:'::r;equj fed',PY~Fl or1-da:'S~ ~tut~~;-A c~~aJ'sO::pr~~~~ted"'for.:' purposes: 'of" add1tlona l'analys1 5, ". >These-, ~". accOrnpanYIng, ~:;sthequ1 es:c< are: not. a ," requi red part: of 'tne' gene'ra 1, pU'rpo$e'"finan'tiQ 11stcileinents}'."",Such"i~f.ormati<m', ~: . has. been, sUbj,ected:to,':the .' auditing ",pr~c~dur'es,appli'~d:'i)1~the':'au4;,t, ~f"the'.' " '.' general purposefi,nandaT statem~ntsand,;,i ri, our "opi,nlon.'i s. fai r:-}Y, stat~d ~ in: . all material're,spects;: i.; n re lati on to,',the. general,: purpose Ji.nancial::~tat~lJle!1ts .: as a who 1 e. '.' " :.;' ',;::',.', '.: . ',:(< ":"'~' :"',:: ',:;,(:~...:,<,;,,:,~:,: ">~:,,;';,:)~;., :":'" .,' ", ' ~'+-,G~:\',e~" ",',;: .', . " Kemp & Green. P .A. ,',>': ',) ,," ..,.~'" "- Certif,iedPubl icAccountants'>',~, . ' . ~ ",' ,,' " '- . 'J.-. March,9. . r ',' --. ,.- ,.,". . ,," .: . ',:~ . I . ,,," . . . . . . .,~l-,; " . .." t ;. .'~., ... :~ .~. . II I 'I I I ',I I I "I I I ,'I " I '. ," I ..'.1 ~'I '.. ,.::~~"I , ~~)f" ' , ..; , . . - ,-, '"',,~ . >:,;~,J;~,;;1~~': I :~~,\$l;:~, '.:' :.' MONROE 'COUNTY;, FLORIQA-SOA,RD 'OFCOUNTY' COMMISS!ONERS, SCHEDULE OF eXPENDlTURESOF FEDERAL AwARDS " FORTHEYEARENP~'D:SEPTEMBER30; 2000' ., I. -, ",Pass .' .~.' 'Thro!Jgh , ',' r~P~}'~~~~~~,' ,,' . Federal' Grahtorip,a~s~,.tlrough, Granto~;\'~;., " ,. PrograrifTltle ' , "Cor~f6r Nati6n~tariti'C:~~~1'uniN'serV'ic.e'2D':~:,,:.,:.,.,., .' . Passed through Flonda:G9mtnission, ~'."", ',' ,.';,:-:~;<~.' ' ';, on C.ommunitySe..vice:' .... '. . . Community~'Ba~ed'Lj3am~aqd Serve . De~'artrTIentof AQriculture"',,:,::\,, Dir~,~~~~i~~a~~rg~~~:ck~al..~~eClI1ing:, :,.' :' '/~.,',2~:;":f~it.~;';.'.. ,';:1'9 .:9.94'" \. Passed throughStafe, Department 0,(::, ,;" ":'(':~,:;~,<,.~~.:,:' ;:>'>-> Elder Aff~irsandAIff~ridef6iAging: ,', i':\Hj1~:;t::~ ':"::":' '.;.:-.> . USDA19'99~', " .... "",>:.);..>.,',:: 10.570,- ,.'.' .,<,,::.~.. US951 . .' ~ ...~ '. -"' 4 ~ _ ." , " . . f' " , .' USOA2000' 0 :"",....:, .'10:570':C.. ": 'US05t _ . . ,I,:.,:::.. .... ::.:'-_'.' . . _.' ,- . .'. , ~ + ,.-_;.... _ J ' '. . , Total, departtn~~t . ,." c':~:'::::'}:-';;_."~'~ I"~ ,'; '" : - . , ~', '. .I _: :: I -:. ~.-, . " ~. " '.' Deoartrnerit:of Commerce, ...' "~" ......' '. Passedthroug~ ~~ti()riatocea~ic & Atn1ospherig!;f:.<,,"~J.. Administh1tion:'~". ',',,' '. . ..... "/"".-';'" , Sentinel Fisherles'Prqgr~ni-99: " " .;. ;,> Sentinel' Fisheries:p'rogr~m-OO; ,',' . ' . '-, -.','.-'~"':~~\:<.-~,.~-~.;:>:~~'._,_..' " . 'Total Department '.,/,", ..Departmentof Hearth anoHumah 'Setvices' , Passed.thrpugh$tate D~partm~ntof Erder~ffairs.ahd .Allianc~fc:>r:A~ing: Title IIIB,SupP?rt ~erVi!:e,s,,, ",199,9 TitleUIC-JCongregate, Meals"~'1999 ,.' Titre IIIC:-2 HomE! DeliverekfMeals,1999: '" Title III~Dln-Home ServiCe's:" 1999, Title.IIIB~Gpport' Se,rVites,:-2ciqo'" ".' Title IlIC-1 CongrE!gateMeals~'200,O. Title IIIC':'2Home Delive~ed,Meals 2000', Passedthrough Florida Department of Revenue:, " ' , ChildSupport Enforcement. ,Child Support' Enforcement Titre Iv-b Pas"sed'through $tate, Department of . , ", Community Affairs: '< .... " .' .<<' Low Income Hom~ Energy Assistance,Pr()g' 19Q9 , Low lricome HomeErergyAssist~nc~,Prog'20bb, ," 93.568, 93.568 ::' "".' ~ . . J, ,', '~atching, Contrib~tions~ ahg~ ' , ': Mis~celtane'6us ',,/, . ,.',' . ,',J._ _ ~. <, " ..'. . . .. . , , 'Reve:nues,; '. ""'-"; ," '::' ", :,'Ed~:~~i~lri'~ish;.~,:~>,' , ~. $ '.;"';.8!7'~~~rifl~!t;'n;':"tcili/(>'i ;. ',. ;:>'., ~;/;iX:::':~~'~~g~J;-~:?:t.Kf'~::\;,(,,~,,< ;~',:',,~, '." ";:-~. ~:. ,~ , '. -~ ~,.-. : :<'-:.j ~~<} . -.t,.... .i.~ 19,911, ~ ," ~..,. ':'''13; 64~':,.i~.~."~.'" ',. ~"'c.;". - ':" . :. . .!-'...~ :'~' ~.- ':;::-:Y-':, 'p " 26,196 55,'910: 66,816 21.7:28', 25,729' 61,608 89,046 ',1:145 . r.. ".-:.- .. '?1~9~~ ,: ':"34'939 " ',.. -.... , ,: ',3,275: ;4;985;, 57,113 31,3'10' ..;,.. 'c.." 18~012 . ~1;314~':',', 66210'::' . .,'" t ,-_' , '1890i,: 'J'" '." .". ,'. -.J .~{. _. <._ \' ,~. '. 39:~48" 136,217 t47,02~ The, ,'accompanying n()tesare.ar(integra~ part of this schedule. .' ',,' '3( , . ..' " 134' '42.926 " , 121,792' ,: " .',AOO; 126,252 :t';'; '....:; ,70,494 24,655, ", .~'/:~ ",.:.'. '" '';''' .~V~MONROE C6&N;', ~LoR,ol-~.()~R~o~6ouN~c~MMIS~'()N~R~/ . ... ." . ..i:~>_ SCHEDULEOF EXPENDlTUijES'OF: FEDERAL 'A WARDS~C-ONTjNUf:D",',~' :,:-;,:~.,:~' , ~., , 'FORTHEYEARENDEDSEPTEMBER30,2000 ,,' .<, ,. ~." " "','.;' ." '., ,", .'- , ,', .-', ., - .." .-, , .,' ... .. .,', ' . .,./:,.i,' ,::;;:~;>,.,~"....:p'a:s}..,:;:.., ":~::,' ._ ". " ,', ',,',.' ','" . ',', Federal : ,:.",Jhrough '~.' ..,',.'., . FederaIG~~~~:~~~~:~gh..~.j~~Y.:;}El':~~~tr/S."."~:"eW.~tJ!k':i'>j;).;,:;:!..i?:~... , ,<'.' ", -,' ,^ """~ ,.,< . , ',' ,.,,::!,"::";"''''~:':,'':;':::/_' '~" :i:>:;:'~~;:.h~.t"\ ':.,.~;',~..;..,':/"(.:::':;i"":;~'<'>: '. ..- ,. '/i~:'~::~~/i' ,: I Passed Ihrough SlateQepartmenl of ..., .. ...... ...,.. _ ...... ..... ...... ...... .. ,.., . .'. .; .' ;>;.. . - " . ''- '. '"., . '. ~,.:'~'". . . " Inmate: Intervention/ResidentiaIProgr~ml;,,19.99~<;:.J,;,'16:579~:)' , :~:..' S9,-CJ..9M~11-54-01-088 ;".:~ ~;::.,:::,;;" Inmate lriteryen1r9-n/Resld~ntiar,Program I:: 20:00>:'~' "J6,.~7~t,;,'~; : OQ..dJ~D8~ t 1..54:-0J ..Q87;:,': ":.'~\:.. :; . Heronltesldel)tial,:Pro~ir~m',': 1999::'. .<~.:.r',,;'::'~':\Y>"',~..':16.579:''., . . ' '.' ,,:'99-CJ>9M2,1;1 :'54~'0'1;'086.,':::-~:}~;;'~'/;:"" ., .' Hero~ R~si~~ntia(pro:gr~h1:~2pOO.>',.,,:.:<.' \'\';::;:<:';;~,;/'16.~!9," .':-. '. .';)"OO..dJ~D8~.1)~5~~b1~Q83 .,.-,.:;;::;:~{ t::..-;,,: ~ Teenhn.eCrrsls:lnterventlon&Referral~1999.':;:i~";:',',:~,16,.579 . ....., . ../.99-CJ.,.9M-11-54-01-087>.:!,;,.,,:;":;........' , . '. T e~nli~e.. c. r.l~is,...In.J~.yy.,e.'.' '~.tj~.... n......:&.. .:. .~.."e.).,. e....r..r. ~.: ~.2.....0. .0.... q.'..::\.:.:~".~:.'.'.:.'.-: ~.... ~.'.i...'......,.~..~.:). 6. . :.5.,.7..,9. ...:.... >..... :.i,,:. ;.~..~,.......,.::..b..O:'.'.C. }.,".,'D.' 8.:. .-..'.,1.,. '.!. -...5..~.'. 'Q.;t;.O.'~';.::.';.+.::.:.'~~...;.'~.'.?",.;..". .,/ . Juvenile Comm~.n,I,ty !nte[.Vt3ntI9rf progra,I11~~.999':,.;':<:: 1 9: 579; ,.'} i:<','.:::9~~9~~9M~1-1' :-?1~(Jt~Q8.9: ',':: ?\j:'lir: / Juvenile: Community I nte.rVention' Program:'200(}.:.',:>:,' t6:5Z9::~'::," :Od;CJ~D8:-t1;'54:-01~.08~':': . ::/,::':'{'j, ",<: '.: ~~;~~~eH~~~:~~::f~~~~~lriX~6~~~~jlorr'>::~l$t~::;.. ............:.p~~j1~~H;~~tg~.;.;.~>~:"'.. Flonda Keys.outr~~c:h..foahtrC?n'-SUClShln~ tfQY~~..:'J ~,:~!,~:.:_ . ...'O'9.-pJ~D8tt.t~54;:0;1 ~Oa.r~~,( ",;;::<';(. ... ..!it~;p~p~ti~t'!'.'. >:';'c~;.: .,.> {)':/i '. D'epartnienfOf-Laboi~:'.,' . .::'..,.'. ','<<',; \ .' Passed th~Ough NatipnaIS6un~i1~'" ... <:,.,> .' on the Aging, Inc.::', .:' ," . . ". . . . Senior Community ServiGe P'foject 1999", ':~.f(235 . . D., 7513~9-00-81-55-1.2 ,'> "': ,.,:.. .-... Seniorc;ommunitYService Project.2oaq,. .', ,17235. . 0-75137'9-00-8h.$5-404",:"~", .0....",:. . Passed through; South Florida ". . . .... . ,..., .' ~ Employment & TrainingC6nsbrtium~...: '., ,. ":-.,. "'; ".' ..' JTPA T. Itle IIA, IIC,IIl, Liais.'on-1998 : . ...iA. ::PY.9.a::0.2:"QO', ,:' ..' . JTPA Liaison 1999, ., . "wIA:PY'99.-45:04'".' r _' ' JTPA SummerYouth'Elpployment& Trng',Prg~9..:,- . ..,..:_ ':::2B~99';22-0'1::':' .. JTPASummerY6uthEmploym~nt'&'Tmg J=:lrgO~:" , ....::,..:WIA--'(s'6o~25..9t . . . ., - '- -' , - " - "-. _...:. . .,,'. -', . --,' . . " TotalDepart~enr .' ..\,' , . ~ . , ' .' ,'.' '. '" " ... ,- , >'.'\ ". ,- FOR TH'E yeAR ENDED SEPTEMBER 30, 2000 ~ ; " . ". J ' . ~ ' '. _ r, . ',.. . " ..... I " ~, . . ,'J"..':" .r ~ '. , -', ~ ,;, ~~ :/.I~" \'-:~ ' " ',' .. -: ~ I I I I I I $ I ," ".0::',:::,:.:;:,,: J,o . ., ':..~ .,. ..~ :...~' -. - , '~ONROE:COU~tY.~ 'FL6RJDA-aoA~o. 6~~~~NTY'~~~MISSI~~Eks~:;" ,:~:.~:~:::;' - . SCtU~DULE.'OF:EXPENDlTLi'RES OF STATEAWARDS-::~ .::', .,." ;'-'. ,:;'i?,'~':;, :,- , '. FOR'THE ~EA,~ ENI?ED SEPT_EM~ER 30,'2'000 - < ','. : " ,....,.. f. . . .' :r. . 'I ,__, ,_ . - ~:': I' 1- " If' , '/\' ~.' . . .~ ,'f t.-" "".~' ~ . , . ", ':.1. 1.-:- Receipts , - \- '.", ".~ "JVI~tct"~rig\"'~'..I~' '." ,: Reveri'uesJ:,::. ".,/", ".. '~, ,\ ".":."",:: ",L~,... ..:',", ( , . .' ,,\.- ~ : . .~,: ~ -. ..t. >:,':;- .~ , :"..\..-:-',.... . ~_',:: ~:.}':)~.,:;\.:~>:~~<~~?::t' -, '.,.~ - ...... '..~' ',1'- . :'.".~ "- ","', $ ",,",', 46,367 ',"'.. ,". -,~ .:,.': '~.-" :.)-\:;'j~.:~.~'g~;;~k: .-' ,':-;.~:j :':~..i~-~..<5:::'~.~{?~.'~~:.?) '~, ,,;~ ._: .4.~ 0'> ,.....-. . ,- . , :'::" ,~ . . ". ",- -~" ' " 46,367' .:.l,/_:~ ~..-,.;>.,: "..".. ", ". l. - ',,:,.:~, ~ ;..":,:. -..; ,.t~/'; ,-..., "j .~- {,'" .-~ - ::~ :. ;' ~~:-.:.. ,'.:~ , 51,972- 22,634 .... 4855 . , , ..:. -~"~' ",-" ,. 8'78;975".-'- , . -. ~:. . ."- .,Lj,iH '. 3;565,448 ,',' " ":,:--;". :64,537 -,-:,1 8,682 12,495 ' 85 . 53;390 38,247- 33,500 : \17,490 '..- :"'". ::1.27033 ',' "_ "_,t_ ." . . _ ~:;:,,;;.~9-!?51 ~<< .~ ::~>c'50, 000' A22,~186; " . ~ ,.; \, ,f _' /. _' _ . .__. , ., ' .' "~ . The accorri'panying 'l1ote~.-'ar~ 'aninte~raJ.'b~rf6fttiis s;c~~~9-le~. "._(~~nti_~~ed~, -"',,:" n" ", .,.... "-4 9>, . -'I ~ " ,: . " MONROE COUNTY, FLORJDA-BdARD6f.C'bbNTI.C()M'MISSldNER~.,:.':: SCHEDULE OF EXPENDlTURES OF 'STA i'E~AWARDs:;.CONriNO,Etr,::):;';,':' . FORTHE YEAR ENDEDSEPT'EMBER 30,' 2000~;;':'~>~0"',', ',,' . . ' ',' .', . '. ." Program Title. · . ...... .., . ..'>.':b.. : ........ ... i, ... Gi~.;f.ID>NlJ"'b,;..'; . ,,;;,;. i:." Oveffieas Highway Herifu;e T;a;f ... ..,' .'q .. 3~~';':;,J~i~~~~~i:~;;:':Y'Vf:<-~)IZ:~ .. . Keys Wastewater ~anagement Plan;' . . .' ; ~ ... :. . }i;~.~Ji27 ;..,:\;:;::.y.' ;:;'ii~':';/ .111 Storm~ater Masterplai1<, 0 .; . " ,. .WM7:39 ".,' , I /r Derelict VesseL Rem()val, "~".' " ,.< >,~,:. )'~i;DVQ8~O~,'\~::~'~~~::':,~'/:' ;'-/\~'~4,'>~,::',,' DerelictVesseLRembvaL ,',.," ,". .;,.:>:".~'...:':'iq~i:1'O~":;~:~:": ..>;<\,~ ~':> Derelict Vessel Removal " . ',~." <;DV99-01~~'"A .: :: ;^ ' ,. , Special WateoN~Ys Program . ..... }~c':~~!T:%?~.{:I\';'.: 'c ,': M Total Departriient'.:~,. " J . h""}'.'" 0 '" ,~".,,, , ," . < ..'.....,. -. ",' .<. >,:.:;~,,' :';-:<: ""'. ,.... .' " ,: .~'>}~:i:~{fK)Ti:~~ r::~~,~:~~~,~~:,.i~~~f'.~'/\,;'}'i~'~~!~ ~ Florida Department of State;:. _ ..;;..'.; :,'. ..', :'.' _c_: c' ,:._,.,...",~.:" :~)".' :''':,~;:o'''.:''.. ..;,':. :~"":""::"~ D~~C::~~~~~~;brarieS ..... . . .'; :'::";."t..~?,~f~~~;*~~,~,,:;:,;1J~:;:~:"'~:"~~?~;~"he.: . State Aidto LibrarieS. ',' . - , ,,' '., ' ,'~" O~ST-23<. . ;"'. <. ,'~" ,~ ',,' . Florida De:;::::~:~spoitation' .. ..... '.. .~i~~~}'~f..:~...,)<J;;;i');"Y~j1 s... Direct Program:. . .' .., ' . ' ,,:'~':'.:.~Z::'<?':,<'~'~':~:,"~:~~~;~.:";.~:.~\:~:j);",',; Bicycle &Pede~trian' Plan,3:, ...,:.c; ............,::';:'>..:;:.<:c:'(~~,., < .....;:.WPJ#2?~077~1;;.14:011AG8,5,f:.:: . . ." Long Range Transportation PlanU'pdate:' . ;.,;:": , 'WPI#659661-8/AE270i96ooo~3535~;.' ::,c ;,: . Key,WestAirport"" '. .' .' '. ,... "<', ".WP:I#6'82$9,~2'lJ.\?i2$/~O.6oO:1$883~','\(i:':~~':,~ . Key West Airport '.,WPI#6.8.266301A70$5/9bbod~3897~"':;;;' C:,'t:\\: Key WestAirport. . WPI#682~i83iAg~iai9ooo'6~3910*" ,;.. ~ ')."" , KeyWesfAirport :. .. ,Wpi#68'i'S784/AF674/9000o.:a96g* , . ,"c':;-:' . Key West Airport. ",VvPI#6826774/AF29'O/90099.~3a43~>.' ' Key West 'Airport, .' . , wpiiis826779JAF685/9QOO'O~3902~ .', Key West Airport: .', '. " .:.~.~, :S., . ..."; 'WPI#682675S{A9304iS009i'-3807*: '. ' ~:~~:::.Z~~~".. c ". ~\l:')~\~.!"'X!:.i~~f!~~~~I~~;~,t"ii'. Key West Airport ' . ',. <. .2543i51:8401/AG1j;7~':;' Marathon Airport '.,," '.: ..254~741940'1/AG994~';' '.,"c/,;'>,. Key West & Marathon'Airport .' . . ::"Wpi#6826e-821AA82'8190099:3818~' .':'.' . ., Marathon Airport 'WPI#682E:r785/AF390/90099:.3838* .:..... '~':" Marathon Airport '., .': WPI#E382678()/Af289/90b9~~3844,~ ;,' .' . Greenways MasterPlan,-:: 252,~7T.;:1-J4~j/AG4P8::'L.: . . ,,':"'--""_.':'. ,- "Includes State Grants and AidsApprQpriaticm Mon~e~', . , " ". ,-'" .~ ,~ ... , . :T'{J,~~~ .' 'I: ....,.. . . __." c" ~ , .28,552~{,2;0:%>. .... 17 692.~ :,:: ~ .~-::--.~.. ' 57:4q8,\ <:>':?':"~:' . 26 602':::...-- .. . ,"",. : . 89,883 24,056 10,099.'. 19,016 . / " ,\" . ,.-, . ,. .... ......,. .~~,~~~i~7:f:Mkir,: 1.1', '.' .-.' . ,.. h' , . ..' , MONROE Co'UNTY; i=LORIDA-~OARD ~F'C'O~N~,Cdivl'MISSIO~ERS- SCHEDULE' OF EXPENDITUREs'qF:STATE. ~WARD'~:~CqNtl.~UED:' - ,- . ,F9R THE:YE~RE:~DE~SI:P.TEMBER3'~;'2qoo '< -:~.' ( ,:' -- " ~I :- "Ii Ii II ,,' '.'~ ; ". -. ".\ . '~ ." .,....' .... .- , . '. -. ;. " ~. ;.,.... ,-.. . <"': . ~.. , . .::o'GrahtID,Number/.:, ,- " , . ~ '.'4. "II ,"... ., . . . . " :'. ~. - ' ' . ,"" . " '- \ ,":lnclud~sState. Grants and A;dsAppt6priation,Mon'ies,.", . . ~ ' ........ - . .' . ' . ~. ~. .,~:' . , :.! " ~ \" """, " ' ;'.' , ,",)'~ratchi!19 . Cci,ritrib'utiO,t'Jsand .' . . - ";' "." '.~~s~~ila!1~~~s ',' :: Revenues,": ~. ',!' '. ~ :. ; ~:.~..-r ',. :t->':::.~ I~;~:' / t~ \ '.p ~~.~!.~--\' $ " - ..... '. . ~. -. ~'. . . The ac~omp~nying' notes arec~ri iritegr~" par:t-ofthis. ~sch~dur13' . . ., , . .'"."j .' ~'. . 13 <' ~~ ~I' '., -"";', ~- ; ,~"'. ' ~. '1 '/._ "',.' , 0:; _~' "':',01;,~1f . ." " '.. -;tYr, tr.,-. . ;' - \;~::~~~;:~:tr;~~ ~. I I I I I I ' I: I I I " t [ I; [ U' Ii. ' ,,' 'J." 'J' . <. . '.' ..' ' . ,~- \ ,.. " ". " MONROE' COUNTY. ' FLORIDA.:..,:: ",: BOARD'OF COUNTY COMMISSIONERS ., , \': ~ ~ ';.' ., . , ,-', .. ,.' ..... - ,j<" , , '. .' , .', . '.".".',.",. '. ' ' ,~~>..,,,'t_'c,' ,:c, >,.- , , ,:",.';', 'NOTES TO SCHEDULE OFEXPENDlnJRESOr/'FEDERAUAND, STATEAWARDS'.J' .;: . .' ,. ~ ~ '. ", \','~ ' .::' ',,) . ~~ '.".... ," I . , ..~'.;, "~,~.:. i ;;~ FOR -rnE~~yEAR'.'ENDED::sEPTiMBE~i:~.6(,~b'bb,~".~ ,*~:'". "" , ':>;'~;',';" ".':' '.',',. .. . · " :;.. .... ,. :', ~::' ;:;~-~/.,;;';.;}. ~- " .~.,.;.! <.~.:f\..:.; .~;i;~;~. ~ ..;>~;: :'\:~.'; ... ...: . , NOTE ~l - ,SUMMAR,'t'. OF' .~IGN~f~~~T','A..ctOUN.T~NG:,'P,q.L~qI~~'):: :~';:<:',:S~'u '.' ;', '");,~Y...~\~ ;.,~: ,:;'::": '..: '. 'f', ,~_) " .:. ',' _ ~:":4'~ \ . ~I:";, ~ :: :'~ . ~. /w:~.' k.~ ...J....:~.~ ,...,:-:...":;'..;:: .'....,.. ':J,... . . l:~~:. ;...-:" , ,.! -.~::~;.'" ~'. The' a cco'Ur)ti ng :,~::p~l i d e's:~ ':a'rid~" p~e~~nt a~i' ~n: :'dt:::. ,t~~< ~\-ri9~l,e'~f.Xu'<<i'~0~~epor't"'~9.~;,: -tBEi~~ . :> ;....; " Boa'rd'- . h~ ve./' ~~~p ',), ~~'~,i:gn,ed"\~CL,~ ,'c.B.nf9t~>~~::~6;':::':;~en~er'~J;l~t:~';'~5S~Bte'd.':';::':~~,~~~'~rFXriQt:.;t;"". " pri nci ples~' as'.;~';appljcabl e<":~O'::: gov.~nlli1e[ltal"::. or:ggnj'zatj'on,s<;~::~Yncl4q1rig;,:;'J~'e:';>:~.~:", ,;: . Tepa rt i ng". ~dd',:'c.omRj;i'an~e;: ',re-qt{t rern~ijts; ',ofC,th.eD'~i,.og.l.~:i;AUd{i:;;.A-ct";,b f/I9a4.'a'n,d:'~~, " . , f orth,,'th(i.audJt%no:"tepor7ti ng~;:'requ'i'temerifsSfor:'~feaeiar'aw~r.dS i~;~/Jhe;< S{iar~~Jiasr::;,':::~'~'\' , . ,,'. ""'~ '"" '.'.:-.~r ,._.....'_~.~ ,_,~-.,"';..~.'-.::,-}~_...)-' j~.,__-.~_; ,"_':-''7.,_...~_.~_..;)I~'~'';~'-I':-:;''_.~....",:,:::,,''~'_~",,,,,:,..,'I_"'.':'-:"'.;,...._.i,:,."""""'~:" ,," ~,,- i ncl uded, SchedLil es" 'of '.Expehdifur,es ~ of. ,federaT.:a'n:cr State:: AwiitdS;,.to, satisFY:; ,the "!~: <, . : . . '"'' .~ ~~"'~';I~l' ".,., '~'-"., ...~,r.......<-_.....~". ,.t.:.\I.....(....... ...;.,.~,l,.\'...;.''1~,'''')r'_'''':-'I''''"\jl''~''''$''''''''\''.- audit requi t'ements.',bf',al1 ~gQvernment,,'grantQr. ',age,n'c:fes'~'~'~:,\~':~,,;,::~~:)~~ ,..,:'{, ',~;:~,",!~>:f~. "~~.,~~ ,':. ,. ' . , ...<,', ',>:,', " ' ; :~" >-~ :.' ''-,.>>>',; : :'. ~':~~':/::'::'-.' <', ,..<, " '. :'.~, ,', ~"~: ~,~. :'<<':";:~~:;~i:?"":~_:: ;',\'<, ?;"'/ ,{-:'>,{~~:~:: ~.; ";:' . ' Basis ,of Account,inq< :~...B~s;,s'~'of..:"a~co~ntin~r',~r~fe~s',~~to~ w~~ri'~ ,:rc.ev,ei}u'~~:':ari(( . exp~ndittJres:''-or:rexpen'"$.es".. a~e::~recpgnjzed':lb.: tJie,:'a~cdurits!j6cE:tep()r.te(f.inYthe-':>: '. f i na n6.-1 a i "statements ;';~a:od<to;:th{~t.linir1~f'O f <the'ime'a$urement~':.lnad~~:'!r,~gardteS'$.';', C' '.';- '. . 'of', -the'" 'measq~~~~n,t:o;'to:di,~.;! a~p.1j"e.'d'. (~/R,~v.en:lie:'f,i'p'ij1~~'~9#f~r~i,lriQ'4h#~m~~~~:c.q&t't~~~; ":::';:--;:',':.', are,. recognized. r~as. ,.program "'expen,se,s:' 'a<r~'~.'in~Ur.r~o':):':, '.ReYenl(e,-;lffonc:<u6;ft~:~c6~t:~,:,'}, ' c,ontracts' .ar~.r~~BQ?Z;~~c?::!8.i8P'i;;~.Wn:fs;".~f';\e,~~~t1:0.~~~yt~~i~:.f~;i::--}!\};.'~:;."'." .,. NOTE 2 ~ CONTINGENCIES_':;'~ ." . '", ",/,i"" " :,.,", . " .,' ',' ,. "'1,,,;'/,', >"'?:"":~"'" "~<',:.;', ,:' " '.::\ ;::;::,;~~2,\,.'.:/~;;i.:;!,::<(:::'/ '~:<:':";:~";~"'i\;:'~,:~>:..'.':~' " Grant 'monies Te'ce:i'vecf and disb.l1fseq:'bY'the:'.B:Qar9/ar.e.::fo.~',sp~'cific:~'purpos~$,i~nd:_:., '. '. are. " subject',t() ~'review',\ by:/ille:': :'grant,oF':~gei1'cles':":,::"~Suchi ;:auctfts,,.;JnciY<.resuJt': in'::':.':: , requests' .for:,.,r'eimB~rs~mE1n~<'due:,.'to:;':dl~al19Wes.t~' expenolt(J'~~s:/.'~"~'e'ased>b6'p'r:i()r/. ..' '..' . .,o." '..~. ,~__..,~_:_._.",>.' ",_.'>.'.'" . _...\1.....",...".__,_~.,:..,~:_.~-,_.-_.--'-,..,.._'-.._.,/:""".<. ...,:., ":-," '-::_-;'.""'i..".~-'~.-" '.' experlence. ,~the'. B,oard. does'.not bel:ieve.,that'such:.disallowan'c'e-..... .if:"any;.,would: have -ci material': effectonthe.'fi narid aT. pOS;:tio'n,"of:,~t'heB0'ard'~.:\As:of:Ha'tdl:'9:. 2001 there were' no material.' questioned~, or':disallowed>'Cq~t$:.' a's a',:re~utf,of grant audits'i'n process or:- compl.et~d'." ',". "" ,,' . ":-'; '.', ..., '.' ",:~:,,~"'<~t'-';~'f:,./:~,;<~;.';'".;?!>f~r,.;.*,-r,f,f.fl,j,:,L:,D.. .',' ..,!:r.;:.....-,~~~.~.,,- "_ _ _- _'_.'__ '_ MONROE COUNTY, FLORIDA-:B'O~~~,6F:<cOUN1?f COMM'I~sioN~~,S,,:. .": "~,, SCHEDULE OF MA TCHIN~'REQUIREMENTS -'.". ' .,.,'.. .'," FORTHE YEAR ENDEDSEPTEMBER30,2000<'" . ~. ..'.. . '.' . ,::.~. -. . .' . .,' ~ Program Title , ,,'_'~' _0: ~_.' > '~.', :~.; ...,~:'A~~lint ~:y:.. "', ;'<. ~,~.<, , . '" . ' "J-', ,'" ,;. p1;...,I' " Recelvedt ", " ",.~" , ',' '#,,"',,"',' <.'.'.J ',:\< ~ T t'J...h':-.... .'.;..~::.'~\~;R'-! ; bl'''" -:.~ ~ ~~ -....' ...... , . '.,C .~ ',J . . " ",", , 0 a /, <:',;: __ " :,' ecelV3 .e....,.,;:",." , . ... ~ ','" ~ ~.- *.' '~~r ".0;"" ~ ~\"'.' t-P '! .' ). . ~. ',{ ; ~ " ... ' " Co'nt(ac~': ',:,;'." ~~ir!!b,ur~~b!~ .~"~'>' q'r:, R~f~':I~,~5i.:~ .~,: ,~..y~.~r, ;"', ~ . . .Num~er.': '~,,' :.::'~ :Expen'se~""::'(:"'Affecting'.MatcJl~:'~~~;:':;"..,.:.~ " ;;"i2;;,!J~;,~~~;lc;~<};"~t~f;~.i~:,:(ii;~c~~)0?r~~+\,;~.~ KG97'1.' <':"$' "/.' ,574'162' ~"": ....419653";. >: "KG95f.,' ;,."," $' ~:;."'",:: . :160' 49' 9";":;' ~'; :':,- ;". 9'9 189""""" "'. _,i,(. " ;..,~' ~~',.-, . .... ~ <" , · ~ I" , , 1..." J -' ..., '_..... ,. M029 ,;;.'~ :$"'1'>" 'l33'3 Q89~:\:. '":c~, '~~ -; '239 68'i,'~;,,';< '~::'.:.::'; ,':'1 J> ... ~;:-~:~.: -,",-''''' '.r .-~ ;~".... J . -' ~'. ,...:~. ~ 'L. . , .,....:... _ ~ '- '.r ,". .' "). .. " . . . Florida Deoartmemf of Elder Affairs Direct Program: , .' > .., '.. CommunitY Care for Elderly 2000 Commu~ity.,C~refOl:Erder/y 20,01. . .. '. TotaIDepartment.. ,. '. ~. . - - . '.. ,".- - ,'~ ,., / . ", '-', . ., ",' - '. . Florida Department. of Health 'and ", " '., 'Human: Services:' . . ,Pass~d throligh State Departmeritof,','. ' ' E/d~rAffai'rs an'd~Alliance;for Ag:irig: ." " .. OlderAmericansAcf1999; '" .' Older Americans Act :2000" ;~~.:\ .:', --:, n..'._:.., . ,'_ ~:r~' .~ . . ,~ < .. .'<;';i~[;~~!';~:.:'f_;.:;93,:9.9. '.: .. . * Grant terms 'do. not coi~cide with the Board's fiscal ,\j~ar :., A~~-6r~'(ngly'; those' graqts, beginning::' , " .' : in the prior fiscal year hav~ an excess fundinQll~ap~JtY:p.ie~,~m~d as of, Sept~'mber ~O,' 1 ~99., :.' . ., .,,:, . ':':'..,:." >':3:"~~':~~:,<::'.,,,,, .:. ~\ '/,,-:<,:.',. ' , ** Fixed price. contract based:pn units. ofseivi,ce\Ieliv~fed::,:B~lariS~:I~i:e-mai.r{fn'g~ fynqs": unexpendedat end of co n'tra ct :' ',.,.. .'. " ,.. ',," "',~. ",~.'~,>.:. .' '" . 15 --'. I' , , .'~., " ~ .... .; 10.00 10.00 r' ' , , .....' ""'.. " I" ..,.' '- . J',*. ,~. j \;' :~ .,~, :'~.' : ~ ',.;. .':#, ,f, "'. "" ' "", ~ '., -.. " ~ :!.,' ." Match % Required, , ' ,:Amourit~5'; ~. ,of-Matchii?: :",' '. . ,', ~ y''' 'Required,::: ':, l'I' \ \ .:....;.' , , ~:I , 10.00 10.00 ,_",,1 ':.' . . , ~:' \~ " , ':(Continti,e~"~,:_. '. ~, '~.., '~~::_h'''''"t-' ..'." " '. ,.' . ..'., '4, I ~ ,_ . j ~ '. ' -, '.::,....,->-.." ", ~'.'!-.'~".~,':" '.::~:.' ":.':..:.~,:'.: ~.' .." ...., I ',,-.,'J., :_~', ~:'.'" --',...__..,'.,,~~ .'._ . MONROEcbuN.TYo; FlORfbA-SOARD, qF,COUNTY, <:OMMI:S'SIONERS' SCHEDULE OF,MA TCHJN~ REQU!R,EME'r.nS~CO,~TIt'Ji.JED' :'~"": FOR THE YEAR' ENDED Se'PTEMBER 30,2000' ,.;~:::' "!:,' . ~ , '<. ,'. [ . / ,'" '~ ... :'~', ,J.. .: ~"""'~J ,qlderAmencans Act ,1999.;. . . :', , KG9,5J;..". ~$..'", " , _, .<430;027:, ~~,. .'; ..:-.':," -',' Older Americans Ad200d':;~ " '1B()~~.?[~:",::~"',~>''''~-,~.-:~'.\:6~?t,!t6: >:";:':::::,' <~<. . - Total-f)~partmerit-' ....- ::):}'.::';,;\":<,"$';;::C' i '. ; , :-:..~~:~..., ".... . :.\ '. _" . ~ .;;'.' ':':''::'.:',. ','} '.' ,,- ..., . " . _.... < .':':::~,'i:.:~".:s:;~~</j;g:')~:":__,, .. ."",' ..,:_,. _. . .' . , . * Grant terms do notcofncide'.with .the Boardfs,iis~aJ)y~'ar~;AccordingJy;those:graht5'beglrfnihg , in the prior fiscal yeart:ia'Je;,~q'exce~'~' ~ndifl9nl~~Hj~:f?reS}3p'~ed)~s:?f:?~~~~tr1I:l~r:.~9'- :1~~9~'<', .:. : - , ",~' .t, .... '.' ~ ~,:,~_"~>""_~~<":..'- '?'-,,-..::"....:,'~-'.J~-,. '.-,"-__'__: ",' ~ '--:_', :.',:.".,'_..,_> " ;"': _.~.". ~~ **'Fixedprice contract bas'ed4riuh,i,t~'bf~~&jt~.d~ji~~r.~~:~.B~t~ricie:,is\~~'rnathih~~J4ridS::," . ..,' '<: un~xpendedat end of c~ntra#. ~ ""', ,,' " ,... ,', . ;.,.'.",; . L,' ~:: ',1;;: .' . ':";'_' E~cess:~u.riding> ., '" .. ',' " ..',..-:..,~-;.\,";:" '~._~:..,:,'.. i-:,">{tiabilityY.:;'-""""'/'-,'::~ 0' ~'",:;4':'~' ..........- <__:......' ,.( <c':_:":~ ;:.: , " I_'..~" _-'., , " - '~G97t, ',$.,., ,,-,\~88 1'10' , :' . ~cqt~;":~',:.$ ',',' ":','84:233<'.:,.:::~:>." ,Florida Department-of Elder:Aff8ks-. ",'. Direct Program: - . ../../,,',' CommunityCare forEld~r1Y',2000, Community Care for' Elderfy..2001. Total Departrnenf.., . -".' ~. .'," ," ,- . " . ~. , i. -:..'..:' .' , ..'-. . '. \,~~,<<. .' ..;.:....,.... ,',- I', , .. , ' :',','" ....... '(- ,; Revenues Expel1d1t~r~s,:;,:::~:'~'.~,'~'~,,_ ^ .~.~. ::', .. .~:~'/.,_...:',-':.' _~.t:;:.:~: "":,~ ~ .J:~c:':.,~, Equfpmenf~ an,<t~~jnten'a'nbe,', , , '. .' ...;"::.~--:'.~~~,! " '" <,' \\. - !.. .... ~ )~'" :...:\~ .7' " I' ",.r," :18- t,~~.~~ ';"'. . ...'. .. .,. ..' . . .... ..'. . ..... .... ";, >. :' ; 'H:kEMP\.,~::GRE~~f'P;A., .. ..... . . ,'Ger,tified, P-,tblic':Acc~ntA:"'is,c . .' '. 143g',K~NNEDY: DRIVE::'., . . , ," .P:O:,BOXJ529',. . '. "", , '. , :: ';..":." ':' ..;.KEYWEST/RORIDA;3304'1-lS'2<f.. .MEMBER'OF\ AMERICAN, INSTITUT~ WM. O. KEMP;'C.P.A. .' <,c.".; ":;/ (3051.;;294~25ar>:;:',:::: '. '" ',AND. '-FlORIDA 'INSTITI,JTE- OF ,',' III MARVA E. GREEN; C.P.A' ;,' ';:' FAX;''-#~(30~j.'294~:477~.:,.,:, . ' 'j.. ,":,~ER:riF1EQ::PUBlK::.:A(;:<:OUN.TANTS: ; '.., . . . . ." ....;.. _;..;<:~;t~~'!:;7~:i;'~;;';',:i'?J,;'::.}YFf';.;'<'" INDEPENDENT' AUO'lTORS!' REPORt,' ON ' COMPLIANCE;' WITH., 'REQUIREMENTS.', APplICABLE' TO.,. . . . EACH, MAJOR' PRbGRAM:'A.ND:']N!ERNA~:CdNTRO[;(jY~R~~OMP9~~N.cEi~ IN::'~~CCORDANtE/W,~:tH;bM~'>::\ ':.:.; CIRCUlAR. '~'1~3 ...... ....i.S.',.: (', ..: ..,{'t:\{,'i('; 'it':,;;:; Se' -'.2/' ,....;p:;'qig.....i,'j:ffi\,iEf. t. .......... Cl erk Ex Offl' Cl' 0' ' ,'..' ...,.. .,;..'.~; ,'.'C. ..,..,.....'.".....'...:... '.".','. ..:,.....,:,.','.:.-.i,......,'..',...,~,:..:.;~..,. '.,. " ' . .~.:.(/<,,:<._\.c"~;"~:"/'>""\' ...~,..~~~~_ ..~'.. .,,' , .. :~~~~~~~~ .~ _. .' _,:. '. ~ 4 , ~' . \ -'.. ~ . ~ . " . . ~ - ~ - ," . , ... -, ~.. ., . ~~~~j~nCaeudi te~ \th~'io~pi l~;~~;' ~A~~'~~ard. ~t ':~6~ri~i\:d~;~~t6ri~rs:.J~~~to~ . - ... ..... County;', ,Flori' da',;:' (tli~~'.;'''~~oa;d...I':):;,. .w3th,j.:hl~'~~.types:t...qf.{conjPJ}1~Dte-::r~qotr,~~rl~~.:;:;:'.::,' " ' descr~~ beq '.in't~'~';.'U~~ (,:::Qf~~S~:;~fi'~~:~~.~~~~'eni~: ~DN,,~~age~~:(O~~l:;.'.Efr'~u~~:~....~:~i~3>':.. ':' ;:.. Comp}l ans,e~SlJPpleme(lt. thai:: ....ar,e;:,appllcabl ~.. .',to"each"'"of.::lts:'"JTlaJqr':,fe,qeral.., ,~., · " p rogr a!!)s ,{pr,' the." 'yea~,', end~d/ s~pt.~,mb~r-)O:":) OOO~LJhe),~q~r~",~~;" m~:j ot r:f~de'r ~1."", programs' 'a.re:',; d~ntif.J~~,,~'i n.,:t~~~~su~ar~;';..~r~,'aucti~9r~ls:fe~uns,:;~.iec;t!piJ~':oJc:t~e,::,..,;. :_:: .. accompanyi ng' schedu!eofJl,ndipgs /c~n;q/qtf~S~ t6ned_cos~s,... ..:. C?lI)'pji'ar;ice:'- With..the: .... requirements'>of) aws<;: ::regliTatlons':_? coritratts/~m'd>grahts.:~appl.l ca6l~:-toc>~.e~c,h,o{-~ ", i t s_. ma.j 6 r:.f.~d.~~at:flfRgf,~m~'.,-:!,~;:. J h.:./t:~~p.~~~].b:I~:~~~!~',or}he;:.~():~C~;:.~::'~~ry~.~#~e,n~.:';~:',,'," ." .. . .Our ..responSl bll1ty '\ls:'t,o expr~ss};arh oPJJ'1}pn,on,tne',Boar:d"siCOI:npJ 1 ance/:ba~ed~.or}'. .'~:", our audit." . .' ..... "", , " "'.'.'':'' .:..,., .>....' ,....., .'. ,/,',....,:...:~,'\,~::-,,'. .. , . .,' ~, ':,;.~.~-.:' .,; -'-.':'~. ." >~;', . .:c' " - 1 . .~ .. ~ ''''. ".... ' .' .'~ - .. -." . . -. ,.;-5.. We ~o~du cted'.' .::ci9t~:.i~Bdii:;"'...0.f:i..'_Sb~e1')~~.~~:~"~.~'j n.,: ~S,~d~9~~E,~5~i}h:'{'~e;~~r.~,~.)~.::~,~s~~t~?.,. audltlng st.and~rds;;' ttl~':s~a.npa~.?~.,~a,RP,l:T~~~e . to:.Jlni?IJ~,l)~J.~~?~~s,/:son~qT~~,~c" n .' Government Auditi rig$tandflrds" . jssu~d:by.~, th~CdmptroTl.er':Gen$'ra r...pf :th~.. 'Uni teg... ,~.'" States ;'and' OMB CfrcLllar>~~'I:33:.Aii({its;':qf:Stat~s;:foca(~over:lJIi1eiJts},,:.an~ :Non. '. Profj t Organ j za6 ons,",Jhos'e ,'standa'rOs;',and::OMEVCi rClJl"ar,A~i33:requ,i~~:,)t6afwe".. plan and perform'. theauditto,,"6btain; 'rea'sonabOl e'a'ssuranCe.' abo'ut,,'whether-' noncomp T i ance:wi th thet'ypes:of.C'ompliance,requireU;e~t's:leferred: to above/that '.' could have adi'rect andnlateri a.1'. effest'on'a major'-feder.aT'p~ogramocc:lirred.:' An audit i'nc ludes ' examinl ng ,on a-' te'st.'. basi S, o'evi dence about. the', "BQCird is compliance with' those 'requirements'.and performing', such, other' p'roced'ures',~s:'we :,'." consi dered necess'ari in 'the; ci rcumst,a:nc~s'... 'We be,l i'eve i'hat. our-audtf ^p,rov'ides ,,' . ' a 'reasonabl e,:basi s. for.- ()ur'~-op,~i1i;on~:" O~r,..audit'.'~:oe~/no~"pr'6\11d~:':':~:::l,e~'al'. deternii nati on of, the~09rd:s.c9mp 1 j.~?~ewi,th;thosf,r.eqy'iremer,t~;~ . .' . '. ' .' . .', I: '_', ":""'- .j ." . , ~""" ,t- _. -,..' . '~" , , . I ~ ' . I I I I I I I I I" I I I: I I I . q'. In our' .opi'n~on~' 'the ,Board ~o!llPl ied. tn all' rnat'~rhl resp~cts;:"with the, , requirements " referre~f-)o ' above'. ,that", areapp 1 rc?bl~:: to:: eadi::o('}lts '~major federa 1 ,pr,Ograms' Jor ; t~~, y,ear :'engefSep~embl?f.3Q. 2~OO:' , ,:'. . ' ' ':' I n~e~rial:;::~m~~:~~-j"~'6,,~~J.'t6~~i::~ ~a~~~~'.,-,~'~~":;;"~':": ::,.': ...~.~;.:.':~:~:::~;,>".....::~:'~:,:'...::::';:' ,,' ."';..::;:.,~.:;~>'.~';,.~.)";.,,. '. . '. ,_ .', _::.:, '.' ..',_ ',._._'" :.__._. ...>....,'..,_: '.'_":'_..._II.,,".__"~ '_""':-~'~'_,~:::- . ,:_..,/,"", ,l. -:;"'" ".-'~' ,.":' 'The management '?t>,the..:Bqar:d."i s,','r~sporis i ble','f9f:.':est'abJ 1 shing'and~:~hfaidtairi.ing"; ':. . effetti ve":'intern~3't'?c6ntrq'l; '.." ()v~r":;comp'liance/~; w;,tti::. requi,remeh:ts:,::'/6( '~laws.,,' ':' ", : reg't.llat i bhS hcori't)-acts:' 9'n~':g:r~nti~'app}:jci9bT~'~"t.o~1:f~d~fat:prbgrani~:;/fn'-'planhtri~(; . ~ and',: perf or'rnfng ..'ou'~;\'a.9di.t,.';.we:,"G<?ris}~~,fed^.:'t ~~;,,':~,Qa!#!;~,".1.nte rn,aL,' con;t.~o.l>'6"et:"'.':", . .' compl'i;mce\vit:hreq~'iremEmts.,:that~c'o'ulcV hav~.a";di/ec(,,arid'}lJate~i a J\effect,-'on'a . "major federc{l',.,pro.gr. am 'tn" :order::to,) deterllli'ne~"O~~."~a,tl~{. t j,ng'pror~du'r:e~ :,'fqr,:OtH'e: . , j)urpo~~, "of':e~pres~XnQ';ouF/oPintcjh:,on.':c9mpli'a!l.~e';,.a~d".~p 'tt~$~:;ahdf;'~~P9~f:,oq~;' ',' inte rna 1 cont rol':over; compl ,iance;~J.n;(ac,c6r:a a nce'\..il' t fj.O.MB:,Cfrcu 1 '<3 r..iA433,';\~':',,:>:)' ::,:.'., ~., " , " ,", .:..', ",' ,.~;' " ';. '/ ':<':.: .::~;~,;: .::, ,'~'.;:';~~"." .:' .>\ ~"~;.-'- ~<':')\:"":'~~i ~:.',"''''. " ;" ,/\..~'.>).:.;.:,',.,';~:./.,..!.;' . , Our ' . cpn~id~Fati on ,<.:'of , .\ tli~ ..;~, .i.n~~r"n9;J. : }~~n.trol:'> .~,o,ver:, .' comp 1) an.ce.: "J,ioVld i~" ',not': '. , necessarily :ct,is'close' .'alL mafteri.' jrt~: the:: fnter,nal'.':'c;ohtrol .:' th~F.'mlght ':be . ',. _ _~. ~.L '.'~'.":'" ,.',' ","'_ -':......,.-.__.:/....~_ :.:,......\.....:,..~....'7~~ ....~._,,'.,,)o~._...( n' .'.', ..,...... . ,.r//-..'_"~,_,,,".'~.""'~:_ .....~.._-.'.,., . !I1aterialweaknesses,'i~'A'iifater:ta l~w~,ak.r:fess}.j's ' a",;:cbn9"i't i9frjn"wbich~:the:~~desi gri','or.:~~" .' ope:rat.l,oq::. cj.t'.,oh.~:'6:r;~'Ol~te'i'of.,t.h~\:,lD~e'~,~,a];:(c~~tt9T/~c?m~enerit.s.:'.~b~s:::;nQ;t':'~J~9q~~.~:t~.';""c : a' .re l,ati'y.~J~<,"Jo~"..:';'Tev~l.:~i;th~;,:,:r~sk.:.~~:that.:::n:Orlconiplta~ce>; i \'{}t.h.~\c:,(}PPli:Ga.lf1.e,::;~.... ,;. requ.i'remen~?: 6f:T'a~.is:~;.r~gu'lations,,::~'contra'cts ;.:and"grants' 'tha~' w()l1J:d'; 6e';m~teria.l."'\:" in' ..rel~tign"tSJ'a' ~ajOr:"'fed~raT/pt\0~ram.;"b~ln9'.:.a~gif~9.',mai occur~':ana"ri6t'>b(';-',: dete.Ete<1L,iwithtn' ,~:.Jiinely,,~per:i,oq,~;..by:,'):.e~i:>~'6~~e~'1,8,jn::.'t.he, r]o'rinaJ".:,~.o.yr-~e:':.Ar '," ,performi ng: thei r' :ass;gHed?"'. funt:t'ions.:~:~We>no.t'~d /no:;:matter$,~jnvoTv<ing.'~the,:,'" internal 'cor)trol,"~o'\jer ~omplian~e" ~nd~:>,its;:'operat.i~~' th'a,f,we "conside'~ 'to' 'be" ~ material weaknesses!) ~>.." . '.;' .,' '. :.', ;" " ' ',' i'" -: ' '.,....,' . ,,',:. /:".' . ":, .,:..>,'L;,-,',,",. '... ." .., ,.:":, , .,::. This .report 'i$:ihten:ded:soTely>fqr,t6e\3nfohnafjo.n'" '6f~the{,^Bo.ar<:l'of?CoiintY . Commi sSloners .:' '.lI1a~age,men't" ,and':" fedehil;'aw.ar.diryg/i,ageDcfes ','and ,~' pa~~-th'rqugh. . enti t i es'and:i s?not",ntenaed' to be'and:shp.u ld--not 'b~)ised'bianyone"6ther.than"', these ,:spe~ff~ed',~~rt]~~:.-,>";o: ' ';,:" c:~~:':. .::',: :.:::',',<.,' , ,<", , ,:> . " ','" .., ~-~G~,P&-/: Ke~p& Green';P.AY "." ,.,', C Certi fjed PUbflc'AcGouDt9r)tS' , .-20- .."..,J. )" ", '..., . SCHEDULE. O~.F~N~ING$'.ANDnUESf~,O~ED':COSTS .:'..',:~ ',,, . .'" ' :',.. I~ ... FO~THE',Y~k' ENriED'it~;';MBt~~O:~~2060r/' .."..... ~> ..... .... _ ." ..,<;>;;,'C;/3,2!T;@!i;l~;'~~;}gi';~JY';~;:'i,i;' .,. .'. ..... '. . . i . We ..issue~..a.~.~~~u.~ i~f?:Jd;1;~~;.~:.::)~g~{L::;~f:ii~;;~!~i~,;t]~\~>,;:j;:':~.. . ..:.~~.:i":........': The' 'requirement,.cori'cerni n9-~the:dfscJ 6si.i.r.e.;'of:~ 'r~'p'ort~bf~:'c6'n~Ht.i.o,rrs,~:in.HritdrnaY; , . .' '- . .... : ,-.'- e " . ,,, . -~.; " J _ _' , '_'" _ . ,':", _' _ _ . -( , ~ '-.' ,'. . , ' '.' ,'" _' -' '-", ."', -./ . f . ,- .' _. ' ,". _ -. '. . -, ' . .,.. ; _. _, . . I ~ontrol., ,dls~l.o?~:::by"the ....aud~1::'of::"'ttI~.;;Jipcmc1a,t:':sJat~e~~ht$:~J3nd.',:'tt)~:,'h~Tated. '.....;;., .. ..... '[fill 'di s~ los4re: :a~:to:~whethe~ ;,an.Y>:SUCr.'fon~J':fi,o:ns'we.~~:~'~t~F.1#t"~~a~n~~~:d()~s",n9t.:.' .... ,!~ The' . ' audit, ,oid.S;ri()~~,;.dis'~Jose c. ~~ny:o'n9~~ompJ.i~ncein~t'~jd al,'{t<?'8~:;tt1Eit,jfj f:i.ancl'iIl' statemel1ts~ bf thE{.,'Soa:rcfv;,:"",:: . ',;"";"i~,.~,':.~:u: :,:?,",,;:, .: ...'::i:' ;.F':<":",>"~,)',,;':'E,::" , . '.. . :. .::,~;'" :';,.:,<:;'; ,\',.:>. ::;,\' .:<'t~':,"<: .'}::~:.:,:),\~:>~:,}:";~<>'.:,'>:e,'.:' ):~Ax';h:,;~>:.;>:,?Lr,,: .,.~ '.':'. . '.' The 'Teql/i remeirf!c'9nICefXjfhg,:#1~:,.(jisicJqS,ijrg,';;(jf::r.~po/fal}l~;;, So~git;j}jrl#.q,Jrfdnterna 1 'co,ritro 1, ,6ve'r:~: rna.Jor:?~ P'r9flt ams;; di'sC.lbsei;r-.?~;,it~e::au~t~:<.cl,nd:~~,r~~tr,el;at'ep:;.9iS'~]p.~ure,~'.:.. .' as: to whet her'any:,si.ich~~~'6naJtjo'ris j/E! re "ma~~ ria];' we'aknes,s~s'" d6es~~nQt,;-app,ly~'", . ., :: ." ,>'", :,;:;'<:~::';"" ,".:,i}~;;~:',< .':. ,.;" " :'.':::/:"':"}}':" ',' .. We issue9:ah~uri'qi.i~111foie,d'opinion'))ri' c9.mPlj~!1ce'f9r"'lJla~or')rogrQ~Il!~'~:;"'::" , ". ....', .' , . ":. ' . ' .......' '. ;.. '.~' \ ~'. c"'<:':">"':: ~,x'c'\':' '.' " "'~'~"::;/:".' ':,,' .~,,::....',,:..~,,,,,,<<',<:: ,-: "<;,,", ." . · The, audit. ,d;td'no{~:di stlose\any< audjf;:fl ridings ,w/Jlch'we.:'are:, :reqlt,r,~d\t6 :"Or~~porl ',: ':' '., -". ,,~,-,,"'- ,.-.... '.'..:"".-.:-.-'''.I'.~",...- ..-_ '. ,',"-,....., '"':--.:._' .-: ", '_'-~"_"~"_< _>~'.~'_ ....-.r'> 'L..,,"_,,,, - ',.-,'. , _, under Section '~510(ar of.:OMS-'Clrcul'ar:;A-;133. " .'" :.': .~"__, .:,: ,,:,)", . , Majorwgr~~f~r~)~ff~.~l~si' .~'),l'j;C >: .... . .', ..<;;,. ...... . . "Watershed. Pr6~ecf(onand'fl ^o6dP~eventi'~m/ ' . :. Hurrjcarie,GeQrge,rCcmarCl eani,,9<><:' ".... ...,. ." '" c . CFDA'10':9041:~'~">'~"~':"<""">:: :. . . ..... f:: i"523 '599',:, ~":'-,'/'-"" ..-~._.."'..., .~"_'.__"F< .~-:~~'~',::<..::'_/\:/ i.<:._:.'-';~,~,,":: ,---._"~'--;,:r~:~,/:',:_'~-,..~.:..,<,.,,:.:,:)~-,: _~'>'"'' .:... ;,...J, ~A".<.l'~ \--. '" Commu,ni tY'Dey~loPrnept:; Brock..;Grari!tISe~age::'.': :';,,;:' :~,,>,~',',' . ;', . ... Di sposa l;'CfQAl4-?219,",:::';':',>",,;'. .:. ',: '::, ;'-:'~".':'3'98'~'$46;;,>:..", ,Key.Wes.t:;\iqj.Qrt}mpr6venient .Pr99.r~m~":':' .' ,.... ':,'>c'.' ,. CFDA 20;106'.~.:','F,. .' '. :,..,'" :'.'-." .'~ L 211,432}': FEMA Publ ic,As'sisfance:Grants"~; ,,:., .CFPA .83.544 '.. .,-. . ,:;";" ~c, MONRb{cOUNTY>,FLORldA~,,<:...::,.:'~::, <,' '., .c.; .' BOARD. OF COUNTY' COMMISSIONERS .... ," . . r ... )', ~ .1 .." '.. . ',~," ':." -: .;. I..' " . \ - '0 ~' ,.. , '.4' ~:(~~ . . .21~ . Total:'F~detal . , .'.- Per,centage'of Major-td, Tota 1 Fe'deral:' ;', , Expenditures,: ;: . .. ~-:.:' ,'. .," . The was " .'1" '1,' , f r I i"."\',' . - The Board qua lifl es ',as ;~a' -', ' . / " '. ..,' ,I: , . " " C_". .,', ". -<'~22-. -~ ~.~: .~ q ~. ~,.:.~ . t10NROE >tOUNTY;' FLORIDA.".., . BOARD OFCQUNTY:CbMMISSIONERS , --. .. II " .; I II SUMMARY;SCHEDULf. OF'PRrOR:AUD rT..,FIND I NGS:, . .-.,.: ~ " " t'" . ~ - , ). ", 1:- . . , FOR '~i' . .:... ,;;.,}h:;\",;} .".: ,'. '. . . '. ",. ~~ ,- .... "... t' :-;:r':-:~~\'"" ,I" . ,.', ;:" q., <'. .,',::>:<",:;::;:f:':.,;,:. .~.',;":'-"'::.,~':1'-:'~}'~"::'."';:";.:',i'~:;;~::..., . For theyear~nded, Sep.t'~in&er..,30 "lQ9g.;~,:ther~'wer:e,\"n.o';\alJ(Ht,Jindtngs:"re'qUlT'ed', , - : I. . ' ,,' ,,' _ ... . ." " .' ~" . '. "..... t. .:" :.. ." " .' ,,' '~" " . '. _I ..". I.". ,,". :.. _ ....- ..." .' . _' ," '. \... ,,_ . , ' '. ". ., ". ..... ':tobe"reported: fry OMB:'Circular'A.133~''''Y' ',.. '" . . . -''''', ;" .-"-: ." . . - ~ J\,~;. "~;'-~'.I" \ -. '. .',.1 '._"4~'. r' ;:_.-: t~ ,^ .f' ," II :. ~.. ....J:-. ~~ .'"::a.."- (- .. '11 1 ',' . ,.' .. ~. .. .~.. ~,' '- I: ~ ~ .. i I !! ! ..~ ~. -. . \ "," . .... " ,,.. -. . '\".'>. '. , . " r . " ., ,'. ,,~ -.- ':: . KEMP' f6,'GREEN.~'p:A.,: " :, ." . Certifi~d Pi~blic '~ccoun&mts ': , " , . c " '. , 1438 KENNEDY ORIVE' _' .'",~ ",' , '.."":'P.:O; BOX'JS29~: ' ., . '. "" ,'. ' . . '. KEYWEST:--:F\;dRiDA ::3do41-1529,:':>':':';<'MeMBER OF. AMERICAN' INsTITUTE. WM:.. O. j(WP; :C.P..A,.:,< JL.: " . ';" <';(305):'~9~2581':':':~"~:', :,: .;:,;~;>; ::ANq. 'RORipA.:tNSn:n,jJE'; '.0~:," .. . .MAR';A.E:GREEN;:C.P~j~: ':'c.' " ::};.\)( #::(3Q5r2l)4~4n8,;:: .,::::,.~;'.:,:'\:'~',CERtIFIEl!/'J>VBtl~;';~O::@NT<ANlS" ',~:' . ',:'(~~:;~;:c~r. .:.:, . ':' :',"")" ",' ,;>.\.';::ir::'/~. ,\',:,:,'-~<;~~:~}~:;:?';~~~~)~\~~:?,:,S<';::::'~,~~~:<~':!;,:J{{;::,~~~:." '.r NDEPENDENT:ft.UO'ITORS' ?~'REPORT;'bN ,EXAM INA Tt O~('6'F}MANAGEMENT?S;i{A:ssERTf6N;~13oHr~':'\~:':; 'r .. :' COMPLIANCE'WITH SPECIFIED" REQUIREMENTS'::..;'"..'.':":,':'.-:.'>,;i'<,':::<;.;'.>.:C;:','- c':'~:~ ';.'-:,c"~i'., .' . I .. . .........cliri:"jQ;J~ii~~c;i,jh';.:i<....".....>....... .\.. "'i\....;..,~;f.Z;~~~~;@~~f~,l;";j~~\j;,~V!{i,;~;.:G:ii.:;.... . .....Hoard~ofCOUr:lt.Y "Commissioners'" '"",/",,",';'/,,-:".,~ ," ".,.,.",- "'0.';,.': ..:. MO~;:~~ f~~~:~i }~t.j ~~_ ;. .'...~.. ':., ~, :::;, ,:.. · .... .<:";:;:'~~:~1:;~;{,,:ii'~ .'\t '\"~:':. :...; . ; . ____ Wa" tiav.e_-,e)t~~~1~ect ;'man~'gemeh(~ s: 'as,sertjpg.'.'dqtedJ.tap:ctlr~ 9~;:,~~20P'~:":-fffat:,:.th~,:aoa'~'d{cif~:~;:,:" '.' -', ,~~~~i~~~;~t~~~~:tt::~t:~~t~~~~~':':t~}~~~kt~o:1~l9~~,~~i~~~iqifff~;i~;\~~~~l~~i~~~~~/::', ::, 'r , . . .of'expendltur:e~:'.of:l federq}. ,and state..:q~ar,d~("for ,:t1:1e;..yea~rend~q,':,Septe!llbef!:.'30..':, .'.,._ .'.... 200Q~;';/\~a(l~Q~.~~ryt:~'/i~'>"res8,6r.tS.tQ~ ~.>: :.f;~r:':;'1;Q~'::; "B(i~,r.dC~~~:~.C9'!lP:1tan.~~,S;.~1t9\;l;he~e"::,:" .. :. .,~ , requl rements'~':;,~~Our::", r~sponslbl1:1 ty',,:'lS;~~to.(exPF~?S;;~: an.;:9PHn,on~\~,on;. man.agel1J~.nt~;s;;." :; '<.':' i assektidn' 'abou't:tbe!JBoara~s'::'i::6in~ni'ance:'~Da'sed":Qn;olfr::~exain::l:nation::;'i.:,t;'~.:~~;:: :.. \:;;):.;.':._~,,::: ":-:' ...,:\",:,:,::",> ',: ,,""i> :>:!:':>,'~:'<':<;:'~\<"> ;"'~:' ~::,::. ". ';: ' ).' ";"':::'''r~::/:\:~~;':!;'~::';:l;;:~(i'~:::,<''''>,~>;''':('';;':::".';.. ( Our: ex'arri'ination::wasCrnad~:~i.n:: ;ad~6rdance,,~'with~:-standard.sres'fablJshekf-:by~the'\: .'. ,...,: AVIeri calt,Ir1stit.ute'~"o{~CeFtif; ed'\ Publ1C;;~ :Aq:o.untants:;"!3r:kf.;,a'Cc:ol;dinglYU:~i nc:.Tuoe<:t.::<' .;: '. . . ex.am~ Di!l9~,;;":g"i.~a ~:1:es'~"O'as~s:'/e\,i deri'~e')pou,t. ~ .tn~/S:6,ar(:Vs.~;.~~~pJi'an~~i:,~~:~,h,Jh~s_eL '::,'~.~':' '.' " requlrements>< ~nd:::pe~f()rml,ng';.suGh: ot.h~r pr.oced4r-es,::as,"w$'.,:p.oQs.ldeF~d\(lese~$ary.: . 'I i ri ,the, d rcurilsta'nces(':" We....beHeve that,:our' :~~aIrii,i1at..1ori.~'.p~oy:iQes:da'd~eci.;;bf,lqbl e , ; ,: ," . basis for: 'Our o'pihi.'on;:, Our:examination,does',not'provi'de,;,'a:>'leyal-:"'determination:., ' ': on., :~.~.~.;~?'~,~,d.~'.S< CO~~:JT~ b'~:,: ~J:f~i' sp:e~].f~.'~?".:,r-'~8,91 F:~t~~~~S~'~~:,t~~{~]:,mI':2~.;Y~~;:~:":::~?~'::'~};:?\::;:~~;'- . ,... In:pur:' ::opj nionY~)naHagement~' 's'~9ss~:rtfo'fi:,: th.at:~.,"~he.~,-f3oar;s:t<{c().mp li~d:;.wi, th'.the'..' '::.,. ......: . . . \ ' all owabl eCbs~':r'eqii;,reinerits . of:' the-.gr;-ants',:and ,aj'4s;:;'approp~\ati'bns-:";i:den:tifi~d"" - .:',.' irt .th,e.'sc.,..he. dYle..s,co. f. ~;,e XP.. ~nd. i.tur.~~. Qf:~e..d.era.l. .~../a.'.ri..d,.,.'is~'~.'~..e:.~.awa'r:,d~5'~..~'f.1.'ng~t.,.h.~. 'ljSC.'~l.':::.::..:, ,"..~..'.' '." ',' : year ..endecf,~ep.tember;;~():;;:;, 4000;, ",1 s.fal rl Y.'s~~t~d ,~J R~,~~!l.:,m~t~r:;.l-,a};.'~e$p~~~~\'~,,;-;:,:. ':., .... ;:. . .:: . ~.::"~ ';<;:,-,' "J:r<:',,:::'\),:'>..,~ .' ~,<': : ." . ~':, -':' ~.,;;';;-:':,::::';; ;'C', ,,~';::.<:,.~;':.::.~:;;i; :~,.::\:'{;:i~!.~::' .:':'.<<'.:';, ; ." ' Thi s",r~p6rl,js,~,~l.riterid~q~::soJel y'" for' ..~~~:':;bfprrf1ati on:::a'nd,;,use;~~6J(: lhef: :l3b~rd( Of,::>:": i ". .' ' Di rectors:;, '. management'~ and.' state', award; ngagenc; es';'arid':is/:not;\thtehded:",to,: be,"i,:: ': .,:. : __ and should n,ot be....tised~:bY':anyone6ther(than.the$e"Spec.ifi'e'd.:.p.arties:~"~;;~5~ ' .' '-'.' .,:'. ' ' " '.()'~' ~ : ,. .......>~:.:.'{):.,.,':::'.::<,~:'.., ,>., ,': > :. ~:, '. 'i> ',,:/..,.,:~" , .' :,,:\~Y::'\.-,' . k~~0:~:"r~ . . . , - . ~.. -,': . .' . . Kemp' &".G'reerl;' 'P'''A.'~';. .-, '" _ ~ ,_ '. Certified PubliC Accountants :March:g'; 2001:\: .' :'" . ~ t .. . . -25:-' " ' " ' . . .-,' ',"-".. : ' . ~ \.:' Resolution No. 266 - 2001 A RESOLUTION CONCERNING THE TRANSFER OF FUNDS WHEREAS, it is necessary for the Board of County Commissioners of Monroe County, Florida, to make budgeted transfers in the Monroe County Budget for the Fiscal Year 2001, therefore, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, that there shall be transfers of amounts previously set up in the Monroe County Budget for the Fiscal Year 2001 as, hereinafter set forth to and from the following accounts: Fund #001- General Fund From: 001-5900-85500-590990 Other Uses Cost Center # 85500- Reserves 001 For the Amount: $7,562.50 To: 001-5900-86500-590125 Transfer to Fund 125 Cost Center # 86500- Budgeted Transfers 001 BE IT FURTHER RESOLVED BY SAID BOARD, that the Clerk of said Board, upon receipt of the above, is hereby authorized and directed to make the necessary changes of said items, as set forth above. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 18th day of July AD 2001. Mayor Neugent Mayor Pro Tem Williams Commissioner McCoy Commissioner Nelson Commissioner Spehar yes yes y~~ yes yes C) BSJ ~.OUNTY COMMISSIONERS MONROE COUNTY'~A By: ~e ~ Ma r/Chairman ~::) ;_~ i::: 1'''T''rt ~ '....,.'"..."..... ........... -" (""). - W "r: 0(""): <:::> s;: ::0 ;Ji, _. 0 -0 ~ :Ji; :::;') :<:;;r~ ..... rrl ...;, ):> ';? (") r- C) a l> f1"' -- :J.,J --- C'::) -.c:... SCSEP Transfer 07/19/2001 Page 1 BY NNEt; H%ON "'ATF___ 7; 7 I , Resolution No. 267 - 2001 A RESOLUTION CONCERNING THE RECEIPT OF UNANTICIPATED FUNDS WHEREAS, it is necessary for the Board of County Commissioners of Monroe County, Florida, to increase items to account for unanticipated funds in the Monroe County Budget for the Fiscal Year 2001, now therefore, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, that the following accounts of the Monroe County Budget for the Fiscal Year 2001 be and the same is hereby increased by the amount hereinafter set forth: Fund #125- Governmental Fund Type Grants Cost Center # 61519- SCSEP Project #G0060l- SCSEP Revenue: 125-381001-61519-G00601 Transfer from Fund 001 $7,562.50 Total Revenue $7,562.50 Appropriations: 125-5510-61519-530490-G00601-530490 Miscellaneous Expenses $7,562.50 Total Appropriations: $7,562.50 --- ---- BE IT FURTHER RESOLVED BY SAID BOARD, that the Clerk of said Board, upon receipt of the above unanticipated funds, is hereby authorized and directed to place funds in said items, as set forth above. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 18th day of July AD 2001. yeEl YPP, yes yes c) j'''' c_ ~,~i~.~ ~:~ c:: ;z .- -" '. G;) .......t"! (J' on . Cl ~35A -0 -i~~ ::!i: =;~:J. :<;-I::r: Pl ." )> ra ("") r- C) C) J> it'l :'0 C) Mayor Neugent Mayor Pro Tem Williams Commissioner McCoy Commissioner Nelson Commissioner Spehar yes BO~UNTY COMMISSIONERS OF ONROE COUNTY, FLORIDA By. ~ e ~ May hairman .p. c:.. SCSEP Unanticipated Revenue 07/19/2001 Page 1