Resolution 277-2009
RESOLUTION NO. 277 - 2009
RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE
COUNTY, FLORIDA, ESTABLISHING AUDIT AND OTHER REPORTING
REQUIREMENTS FOR NOT-FOR-PROFIT ORGANIZATIONS RECEIVING
GRANTS FROM MONROE COUNTY.
WHEREAS, Monroe County annually grants funding to a number of not-for-profit
providers of human and community-based services that benefit the health, welfare and
safety of the general public; and
WHEREAS, for a number of years the grant contracts have required all such grantees
to provide audited financial statements regardless of the size of their operations,
amount of grant, or the total revenues and expenditures of the organizations; and
WHEREAS, the Board of County Commissioners recognizes that the audit requirement
is a financial burden, particularly for the organizations operating with very limited funds
and/or not already obligated to provide audited financial statements to other grantors;
and
WHEREAS, the Board of County Commissioners also recognizes that if independent
financial accountability is not required by the grantees, the burden will have to be borne
by the taxpayers to cover more extensive auditing by the Clerk's office; and
WHEREAS, it is desired to provide a compromise solution that alleviates the financial
burden on the grantees which operate on minimal revenues yet retain a level of
accountability that minimizes the additional burden to the Clerk and, ultimately, the
taxpayers; and
WHEREAS, it is also desired to obtain additional information as to the services
provided by the grantees in order to assist the Human Services Advisory Board and the
BOCC in decision-making regarding grant applications; now therefore,
BE IT RESOLVED BY THE Board OF COUNTY COMMISSIONERS OF MONROE
COUNTY that:
Section 1., Agreements for the grant of funds to a not-for-profit organization for the
provision of services to the public shall require submission to the Office of Management
and Budget, Grants Department of the following:
A. For organizations with total annual expenditures of $150,000 or more, including the
amount of County grant, an annual audited financial statement from the organization's
most recently completed fiscal year and an IRS Form 990 also from the organization's
most recently completed fiscal year. (If the audit is qualified, the organization must
include a statement of deficiencies with corrective actions recommended/taken.)
B. For organizations with total annual expenditures of less than $150,000, including the
amount of County grant, an I RS Form 990 from the most recently filed tax return (but no
more than one fiscal year earlier than the grant award).
c. For all organizations, two performance reports; a performance report describing
services provided during the prior fiscal year (to be furnished at the start of the grant
period) and a final performance report describing services provided during the current
grant period (to be furnished within 30 days after the contract end date.) The
performance reports shall include statistical information regarding the types and
frequencies of services provided, a profile of clients (including residency) and numbers
served, and outcomes achieved.
D. All organizations receiving funding from Monroe County are subject to a financial
audit by and at the discretion of the County Clerk.
Section 2. This resolution shall replace any previously established policies on
contractual requirements for submissions of financial statements, both audited and non-
audited, a,nd shall be supplemental to any requirements previously established for
reports regarding services.
Section 3. This resolution shall become effective for grants commencing October 1,
2009.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe
County, Florida, at a regular meeting of the Board held on the16th day of September,
2009.
Mayor George Neugent
Mayor Pro Tem Sylvia Murphy
Commissioner Heather Carruthers
Commissioner Mario Di Gennaro
Commissioner Kim Wigington
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Attest: DANN'Y L. KOLHAGE, CLERK
By:!2aLJ}C. ~
Deputy Clerk
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Mayor