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11/05/2010 ResponseSUFA'S RESPONSE & AUDITOR'S COMMENTS AUDIT REPORT OF MONROE COUNTY'S CONTRACT WITH STAND UP FOR ANIMALS, INC. November 5, 2010 �Ourvty `�•'�� �;n"ciiiQ`coG9� �; IT O~90E COUMtI . id9 Prepared by: Internal Audit Department Clerk of the Circuit Court Danny L. Kolhage, Clerk Monroe County, Florida FINAL AUDIT REPORT OF MONROE COUNTY CONTRACT WITH STAND UP FOR ANIMALS, INC. STAND UP FOR ANIMALS RESPONSE I. OBJECTIVES AND SCOPE: SUFA Response: A review of communications between Monroe County staff indicates that the audit may have been conducted with a predetermined focus on Stand Up for Animals, Inc., (Exhibit A - email exchange between C. Cyr and B. Leto, email exchange between Wigington and Hutton) and the assets of the corporation (Exhibit B — email exchange between Wigington, Hutton and Gastesi, email exchange between Neugent, Hutton) Florida State Statute 119.0713 (3) mandates that audit reports prepared by internal auditors remain confidential until the final report is issued. A letter dated 9-22-10 from auditor Sandy Mathena indicates that the audit report is not final (Exhibit C-letter from Mathena to Gottwald). Thus, the actions of County Administrator Roman Gastesi appear to violate this statute (Exhibit D - communication from Gastesi to B. Becker, US 1 Radio with preliminary audit response). This resulted not only in irreparable harm to the reputation and finances of the corporation, but also to premature conjecture of Monroe County commissioners to the public (Exhibit D2- Facebook posting re: SUFA by Neugent). The release of this information during contract negotiations also likely led to the loss of the contract (Exhibit D3, Barometer Article). Additionally, information regarding the audit was exchanged between the auditor and Public Works Department while ongoing contract negotiations occurred (Exhibit E — email exchange between Leto and Mathena). The auditor reported to SUFA that she had completed her audits of the FKSPCA and HACC in a one -week period. The audit of SUFA was conducted over an eight -week period and with far more scope and span. The audit findings reveal a pattern of discrimination by Monroe County between contractors. Of particular note is that the auditor and county reported no objections or suggested any claims on additional adoption fees charged by the FKSPCA. Auditor's Response: The same scope and audit program has been applied to the audits of all three animal control providers. No comments were made to SUFA concerning the schedule of completion for audits of the FKSPCA and HACC contracts. The preliminary audits of FKSPCA and HACC are scheduled for completion in mid to late November. The auditors strayed well beyond the contract requirements in trying to determine what expenditures were "for a valid public purpose". SUFA is an independent contractor who provided a service to the County. The contract is a service agreement. The auditors performed this audit as if SUFA is a county agency and subject to the standards of the county's spending requirements and approval. This is not the case with SUFA and the determination of the validity and appropriateness of any expense lies with the management of SUFA which is required to adhere to the not for profit stated purpose. The County acted beyond its authority and disclosed audit results prematurely for what appears to be its own financial gain. These findings suggest that the audit was not objective in its purpose. Auditor's Response: According to the Contract Section IH(A) Scope of Services, "The Contractor shall provide all staffing, equipment, and supplies necessary to operate the Big Pine Key and Marathon Animal Shelters" and "provide complete animal control and enforcement services from Mile Marker 16.7 (the Harris Channel Bridge) through Mile Marker 69 (up to MM70), including the Cities of Marathon, Key Colony Beach and Layton." According to the Contract Section XIX, "The Contractor shall maintain the financial records in accordance with generally accepted accounting principles, and allow the County to inspect its books and records and the shelter facilities at any reasonable time." "In addition, the Contractor shall, at its expense, provide the County with an annual audit prepared by an independent Certified Public Accountant. Contractor shall retain all records pertaining to this agreement for a period of three years after term expires." According to the Contract Section XX, "The Contractor shall comply with the Public Records laws of the State of Florida, subject to any provisions providing exemption from disclosure." Auditors have been requesting accounting records and documentation since the beginning of the audit on July 12, 2010. Prior to the issuance of the Final Report, SUFA was given three weeks to provide responses to the Preliminary Audit Report. No responses were received from SUFA, and the Final Report was issued October 15, 2010. The Final Report becomes public record when issued. II. METHODOLOGY: SUFA Response: In Sec. II, the auditor states she interviewed SUFA Executive Director Linda Gottwald and SUFA accountant Linda Kruszka of L and L Financial Management. There were no scheduled interviews with either Gottwald or Kruszka. Gottwald offered to meet with auditor in Florida. Mathena declined, stating she was busy preparing for her son's wedding and that it was not important that she speak with Gottwald. When Gottwald requested a telephonic interview with a witness present, Mathena cancelled the interview and did not reschedule it (Exhibit F-email exchange between Gottwald, Mathena). The only communications the Director had with the auditor were limited to brief requests for documents and logistical aspects of the audit. Kruszka also was never directly interviewed. Several of the findings reached by the auditor were erroneous (Exhibits P, T-Z3). These findings could have been corrected had she directly interviewed either Gottwald or Kruszka, Auditor's Response: Auditors were in communication, both with the Director and the Accountant over the course of the audit. The auditors were able to schedule and meet with Linda Kruszka on 8/20/10 and 8/23/10. An interview with the Director was initially planned; however, the auditors were instructed to submit a list of questions to be reviewed by their attorney. At this point the planned interview was discontinued and the matter referred to the County Attorney. The audit references statements made by SUFA employees. Auditor interviewed employee Katherine Bentley, President of Safe Harbor Animal Rescue of the Keys (Exhibit G-Safe Harbor Corporate Registration). Bentley had indicated her intent to bid on the contract. Leto assured Bentley anonymity if she provided information to the County re:SUFA. Leto then sent information regarding Bentley to the FKSPCA (Exhibit H- email exchanges between Leto, Bentley). Bentley also indicated to the County Administrator that she wanted Gottwald to leave Monroe County and that she would like to be considered as manager of the Marathon Animal Shelter (Exhibit I - communication from Bentley to R. Gastesi). Auditors relayed information provided by Bentley without disclosure of a possible conflict of interest that may have influenced Bentley's statements. The auditor also attempted to prompt comments in interviews. SUFA Board member Peter Meyers stated Mathena asked him if he "thought the director's salary was too high?" Mathena also asked employees if they were aware of the large amount of money in SUFA's First State Money Market account. Mathena attempted to remove original documents on two occasions from the office of L&L Management. In the second incident, she attempted to do so while Kruszka was not in the office and questioned her assistant, Lula Vorick (Exhibit J - Affidavit of Kruszka). Although the auditors had been asked to schedule appointments, they frequently did not do so. On one occasion, Kruszka was detained in her office until 7 p.m. to accommodate their requests. Many of the requests posed in the audit were redundant or impractical (Exhibit J1, Auditor list of questions 14, 15- receipts for items not purchased on Thursdays). This resulted in unnecessary costs of time and money to both parties. Auditor's Response: The auditors never asked Lula Vorick to allow them to remove documents. The auditors requested that SUFA documents be returned to the shelter for their examination. With regard to items purchased on Thursdays, the auditors were told by shelter employees that the cars were refueled and grocery store purchases were made on Thursdays. The auditors were looking for atypical purchases of these items on other days of the week. On p. 3, the auditor reported that the director "asked the auditor if the contract provided funding for spaying and neutering." This is not true. On the same page, the auditor states she discussed segregating funds with both the director and the accountant. Segregation of funds was not discussed with either the Director or the accountant. The auditor also stated "The Director of SUFA questioned if an internal audit and independent audit were still needed to be completed if they no longer contracted for services." This statement is not accurate. The Director asked if there would still be a need for an external audit if the internal audit covered the same time frame and material. The auditor alleged multiple instances of misspending by SUFA throughout the report. She did not, however, report evidence that remuneration had been made for multiple expenses prior to the audit. (Exhibit J2 - 2007 reimbursement check #1184 from Director to SUFA). The auditor denied requests for additional time to complete the response to the audit. The audit extended over an eight week period. SUFA was given less than three weeks to respond. The County failed to comply in a timely manner with a Public Records request as per F.S.S. 119 which was integral to the response. Prior to receiving SUFA's response, the County then released the audit to the media in violation of F.S.S. 119.073. Auditor's Response: Auditors have been requesting accounting records and documentation since the beginning of the audit in July, 2010. Prior to the issuance of the Final Report, SUFA was given three weeks to provide responses to the Preliminary Audit Report. No responses were received from SUFA, and the Final Report was issued October 15, 2010. The Final Report becomes public record when issued. IV. AUDIT FINDINGS SUFA Response: Throughout the audit, the auditor cites purchases as being ineligible for county funds. This is a service contract. Nowhere in the contract does it list what expenses are considered ineligible for County funds. Nowhere in the contract does it state the County has the right to dictate to the public how their donations to SUFA will be spent. The FKSPCA has made numerous purchases, including a house on which monthly mortgage payments are made, without county approval or objection (Exhibit K). By allowing other contractors to enjoy unfettered purchases while initiating litigation against SUFA for select purchases, the County is discriminating between contractors. This is in violation of County Contract Sec. XVIII. Auditor's Response: According to the Contract Section IH(A) Scope of Services, "The Contractor shall provide all staffing, equipment, and supplies necessary to operate the Big Pine Key and Marathon Animal Shelters" and "provide complete animal control and enforcement services from Mile Marker 16.7 (the Harris Channel Bridge) through Mile Marker 69 (up to MM70), including the Cities of Marathon, Key Colony Beach and Layton." According to the Contract Section XIX, "The Contractor shall maintain the financial records in accordance with generally accepted accounting principles, and allow the County to inspect its books and records and the shelter facilities at any reasonable time." "In addition, the Contractor shall, at its expense, provide the County with an annual audit prepared by an independent Certified Public Accountant. Contractor shall retain all records pertaining to this agreement for a period of three years after term expires." According to the Contract Section XX, "The Contractor shall comply with the Public Records laws of the State of Florida, subject to any provisions providing exemption from disclosure." The preliminary audits of FKSPCA and HACC are scheduled for completion in mid to late November. According to the Contract Section XI, "The Contractor shall issue receipts and keep appropriate records of all donations received at the Shelters by Contractor. Said donations shall be used by Contractor only for the benefit of shelter animals or animals for which Contractor provides spay/neuter or other services". 1. Accountant furnishes some documents requested in final demand letter dated Aug. 30, 2010. SUFA Response: The Corporation's records are maintained by accountant Linda Kruszka in accordance with generally accepted accounting principles. Kruszka and SUFA allowed auditors complete unfettered access to all available documents. Many transactions noted by the auditor were electronic. The credit card statements served as the documentation for many of these expenses;. Explanations of charges on the credit cards were provided to the auditors. The auditors are not required to determine if expenditures were for "a valid public purpose". It is SUFA management's duty to determine if an expenditure is valid for the organization's not for profit purpose. The county contract is a services rendered document. Monroe County is not charged with determining if an expense is valid for the organization. Auditor's Response: Credit card statements do not provide sufficient documentation to determine if expenditures are for valid public purpose and are in accordance with the requirements of the contract with Monroe County. The auditors were not provided with any documentation or information to support questioned expenditures. 6 2. Adoption fees in addition to approved Board of County Commission fees are being charged by SUFA without County approval in violation of Section III. (C)of the contract. SUFA Response: SUFA is offsetting the cost of adoption. The subject charges are for the preparatory costs of an adoption, they were included with the county and license fees for ease of administration, and the County was advised that SUFA (like other shelters was charging to offset the cost of adoption. SUFA currently charges $110 for the adoption of a dog and $45 for the adoption of a cat. A breakdown with estimated allocated costs is as follows: Dogs: $10 county fee Cats 110 county fee $10 license $10 microchip $10 microchip $20 spay/neuter $50 spay/neuter $10 FVRCP vaccine $10 DHLPP vaccination $10 parasite prevention $10 parasite prevention $10 FeLeuk/FIV test $20 Heartworm /Lyme/Erlichea test Total $120 Dogs Total $75 Cats Please note that the incurred costs are actually higher than the charges to adopters, but in an effort to keep animals affordable to the public, we do not ask for additional monies. We also offer two for one cat adoptions in an effort to place more cats. On these adoptions, we still reimburse the county for two cats. We also do not include the cost of rabies vaccinations as this is a cost reimbursed by the county annually. In 2002, SUFA initially asked people to write two checks when adopting- one for the county and one for SUFA's cost of adoption. This was not only cumbersome, but confusing to people when we stated the adoption price was $10 plus additional charges. For clarity's sake, we began to charge one price. The preparatory costs are not paid by the county stipend (Exhibit L - Revenue and Expenditure spreadsheets). County approval for additional charges was in place in 2002 when SUFA assumed the contract. A former SPCA employee who was hired by SUFA during the transition of the Marathon shelter explained the charge for adoption was $10 for the county plus prep fees for the animals, which the contractor kept to recoup costs. Public Works confirmed this in July of 2002. Public Works Director Dent Pierce was again made aware of these fees in 2004 via letters from SUFA confirming the charges and explaining the additional preparatory costs. Community Service Director Jim Malloch also reviewed and approved the preparatory fees. (Exhibits Ml, M2). The auditor reviewed these fees in internal audits of SUFA in 2002 and 2004. Additionally, the fees have been noted in SUFA's Operating Plan and website and the revenue has been recorded in annual audits since 2002. Auditor's Response: Exhibit L and the accompanying Revenue and Expenditure spreadsheets that purport to show a segregation of expenses to various revenue sources of the Contractor do not reflect the actual financial transactions as they appear in the Contractor's accounting records presented for audit. When questioned about the segregation of expenditures of the various revenue sources, the Director advised that she did not know if that was done and referred the auditors to SUFA's accountant. According to interviews with SUFA's accountant, LL Financial & Management Service, Inc., the County and SUFA expenditures are not segregated. For example, as stated in Finding #8 of the Audit Report of Monroe County's Contract with Stand Up for Animals, Inc., expenditures for fundraising activities are paid from the SUFA operating account, into which Monroe County contractual payments are deposited, while the revenue from those fundraising activities are deposited into the money market account. As of June 8, 2010 the balance of the First State Bank Money Market Account was $241,989.15. When questioned about the intended use of these funds, the Director advised that they would be used for items above and beyond what the County would pay and also the Second Chance Ranch in Michigan. In 2002 and 2005 the Internal Audit Department conducted a limited review of SUFA's internal controls. There has been no approval by the Board of County Commissioners for the increase in fees for adoption by the animal control shelters. The FKSPCA also charges a total adoption fee greater than the $10 county fee (Exhibits N, FKSPCA Fee Schedule) and these fees are retained as revenue (Exhibit 0, FKSPCA 990). The HACC charges a fee for sterilization for animals that are adopted that were not altered previously. Both of these contractors keep these fees. The County has been aware of these fees. (Exhibit 02, email exchange between Hutton, Leto, Limbert). No County action has been taken to retrieve or correct the collection of other contractor's additional fees. Auditor's Response: According to the Contract Section III (C) "The Contractor shall collect and remit to the County all funds that are collected for fees, license certificates, citations, penalties, adoptions, etc." The preliminary audits of FKSPCA and HACC are scheduled for completion in mid to late November. Monroe County contract states "In recognition that the Agency is a not -for -profit organization providing shelter care for the County shelter, none of the adoption or other related preparatory fees are refundable" (Exhibit P, County Adoption Form). This indicates that the Agency (contractor) is the recipient of the adoption and preparatory fees. Florida State Statute 823.15 (3) states "All costs of sterilization pursuant to this section shall be paid by the prospective adopter...". The auditor concludes that there is a total of $281,529 in fees owed to the county based on service fees minus fees remitted to county. She does not consider that SUFA revenue is generated by multiple sources in addition to the recoup of preparatory fees. All costs of preparation and sterilization of animals for adoption, with the exception of rabies inoculations, are paid for with SUFA revenue and not Monroe County stipends. The county has been aware of these fees since 2002 and made no objection. The county also allows other agencies contracting with Monroe County to collect and retain similar fees. Monroe County does not have the right to claim monies for expenses paid by SUFA in preparation of animals for adoption. Auditor's Response: Exhibit L and the accompanying Revenue and Expenditure spreadsheets that purport to show a segregation of expenses to various revenue sources of the Contractor do not reflect the actual financial transactions as they appear in the Contractor's accounting records presented for audit. When questioned about the segregation of expenditures of the various revenue sources, the Director advised that she did not know if that was done and referred the auditors to SUFA's accountant. According to interviews with SUFA's accountant, LL Financial & Management Service, Inc., the County and SUFA expenditures are not segregated. 3. Fees in SUFA's First State Bank Savings Account are due Monroe County per contract Section III (C)....Monroe County should recover additional fees charged for the Marathon and Big Pine shelters in order that these fees, donations and grants be used, as intended, for the animals at the Marathon and Big Pine shelters. SUFA Response: All monies other than the county stipend were originally deposited in this account. As noted, SUFA had separated the savings from the checking account but it became increasingly difficult to continue to provide loans to cover the monthly expenditures because the county stipend was inadequate (Exhibit Q - Personal Loan from Director to SUFA). Additionally, The First State money market account has a limited number of transactions that can occur within a one month time period without incurring additional bank fees (Exhibit Q2 — Transfers between First State and Centennial accounts). Therefore, donations and revenue checks were also placed in the checking account in order to avoid overdrafts and fees.. Regardless of co -mingling, the county has always been paid the fees due as per schedule 496- 2000 as evidenced by the biweekly receipt of deposit sheets and receipts submitted to the county and reflected in annual audits. Auditor's Response: According to the Contract Section III (C) "The Contractor shall collect and remit to the County all funds that are collected for fees, license certificates, citations, penalties, adoptions, etc." The auditor states "Monroe County should recover additional fees charged for the Marathon and Big Pine shelters in order that these fees, donations and grants be used, as intended, for the animals at the Marathon and Big Pine shelters." The auditor is confusing grants and donations with fees. In regard to donations, the contract states "Said donations shall be used by Contractor only for the benefit of shelter animals or animals for which contractor provides spay/neuter or other services, and shall not be used to defray or reduce County Funding in the future." This is why SUFA requested an increase in the 2010 bid (Exhibit L- Revenue and Expenditure spreadsheets). The auditor also erroneously assumes that all donations are restricted for helping only animals at the Big Pine and Marathon shelters (Exhibit R - Letters and checks from Haight, Trostrud). It is against the intent of the donors and the language of the county contract that money donated or awarded to SUFA be turned over to Monroe County. Auditor's Response: According to the Contract Section XI, "The Contractor shall issue receipts and keep appropriate records of all donations received at the Shelters by Contractor. Said donations shall be used by Contractor only for the benefit of shelter animals or animals for which Contractor provides spay/neuter or other services". The letter from Haigh fails to identify a specific donation or revenue stream. One of the checks from Trostrud indicates that the donation may be used for Michigan or Florida. The other check has no designation. 4. SUFA is not issuing licenses for cat adoptions in violation of Resolution No. 599-2006 SUFA Response: SUFA was told by former SPCA employees in 2002 when the contract was assumed that, because of the inherent danger of tags and collars on cats, the county did not enforce the issuance of licenses for cats. This was confirmed by Public Works (Exhibit M, letter from Pierce). In eight years, SUFA has never had a request for a cat license. SUFA instead microchips cats and kittens. The County has received monthly license tag reports from SUFA for the past eight years and has never questioned the absence of cat licenses. Auditor's Response: The letter from Mr. Pierce listed as Exhibit M makes no reference to the issuance of licenses for the adoption of cats. The letter is dated June 7, 2004, and Resolution 599-2006 was passed in 2006. 10 5. SUFA is not in compliance with contract Section = requirement of an annual independent audit. SUFA Response: SUFA has completed the annual independent audit responses for the periods of 2002-2008. The annual independent audits for the year end June 30, 2009 and June 30, 2010 are pending.se audits are pending (Exhibit S - letter from Mills, CPA). Auditor's Response: The engagement letter from Paul S. Mills for the audit of the year ended June 30, 2009 is dated September 30, 2010. 11 6. MICHIGAN EXPENDITURES A., B., The auditor states "Monroe County funding, fees and donations are to be used for the benefit of the Marathon and Big Pine Key Shelter Animals." SUFA Response: No Monroe County funds or fees were used for the Second Chance Ranch. All expenditures in Michigan were from donations and donors (Exhibit L, Revenue and Expenditure Spread Sheet). Some donors specified their donations were intended for use in Michigan (Exhibit Q, letters from Haight, Trostrud). The auditor states that they could not determine if the donations were deposited in Florida or Michigan banks. SUFA gave auditors statements from the Michigan bank account as well as electronic access to that account. The dates and numbers of the checks indicate that they were deposited in the Florida account. Auditor's Response: Exhibit L and the accompanying Revenue and Expenditure spreadsheets that purport to show a segregation of expenses to various revenue sources of the Contractor do not reflect the actual financial transactions as they appear in the Contractor's accounting records presented for audit. The questioned Michigan expenditures were made from the operating account, into which Monroe County contract payments were deposited. The accountant stated that Internal Audit could view the Michigan statements in her response. However, a request to the Director's attorney to view the statements was not answered. The contract states "Said donations shall be used by Contractor only for the benefit of shelter animals or animals for which Contractor provides spay/neuter or other services, and shall not be used to defray or reduce County funding in the future." There is no specification in the contract that the shelter animals be located in Monroe County. Monroe County cannot impede, prohibit, limit or control SUFA operations. The contract does not state that SUFA must operate solely within Monroe County. All monies spent in Michigan have benefited shelter animals. Auditor's Response: According to the Contract Section IH(A) Scope of Services, "The Contractor shall provide all staffing, equipment, and supplies necessary to operate the Big Pine Key and Marathon Animal Shelters" and "provide complete animal control and enforcement services from Mile Marker 16.7 (the Harris Channel Bridge) through Mile Marker 69 (up to MM70), including the Cities of Marathon, Key Colony Beach and Layton." The Monroe County Contract clearly defines the geographic area in which the activities described in the Contract are to be performed. The auditor assumes that all donations were received at the shelters. The majority of donations were not received at the shelters. Auditor's Response: The auditors will request an appointment with SUFA to view the records and receipts of all donations received during the period of the audit as required by Section XI of the Contract, for the purpose of making a determination of which donations were received at the shelters and are thereby subject to the provisions of Section XI. Further, pursuant to an opinion of the County Attorney, any revenue from fundraising events that were represented to be for the benefit of the Big Pine Key and Marathon animal shelters are subject to the provisions of Section XI of the Contract. 12 Auditor recommends that "Monroe County should recover additional fees, donations and grants in order that these fees, donations and grants be used, as intended, for the animals at the Big Pine and Marathon shelters. This is in direct contradiction to Section XI of the Monroe County contract which states "Said donations shall be used by Contractor only for the benefit of shelter animals or animals for which Contractor provides spay/neuter or other services and shall not be used to defray or reduce County funding in the future." C. See above response. Additionally, the USPS charges were made in reference to shelter operations in Monroe County (payroll review, mailing of invoices, faxes). D. County trucks are leased by contractor, who is responsible for all expenses including tires, maintenance and oil changes. Nowhere in the contract does it restrict the use of leased vehicles. The animals transported to Michigan had been at the shelter for more than two years and were ill suited for the Florida Keys. This included Chachi, a wolf -hybrid and Eva, a malamute with a thick coat. Transporting them to Michigan improved their chances for adoption and reduced the cost of caring for them at the Monroe County shelters. (Exhibit R1, email between Hutton, Lundstrum). SUFA is a no -kill facility and makes every effort to find a good home for animals in their care. Monroe County was aware of this policy when they contracted with SUFA. Certain donations were made with the intent that they be used to transport shelter dogs to Michigan (Exhibit R, letters from Haight, Trostrud). The auditor states the expenditures are "ineligible for County funds or any funds listed in the contract." This is a service contract. Nowhere in the contract does it list what expenses are ineligible for County funds. Nowhere in the contract does it state the County has the right to change the purpose of donations made directly to the contractor with a specific intent. Auditor's Response: According to the Contract Section III(A) Scope of Services, "The Contractor shall provide all staffing, equipment, and supplies necessary to operate the Big Pine Key and Marathon Animal Shelters" and "provide complete animal control and enforcement services from Mile Marker 16.7 (the Harris Channel Bridge) through Mile Marker 69 (up to MM70), including the Cities of Marathon, Key Colony Beach and Layton." 13 7. Travel and entertainment and other ineligible charges totaling $5,290.64 were paid without documentation to support amounts paid. SUFA Response: The County is not charged with distinguishing between eligible and ineligible charges as this is a service contract. The service provided has never been questioned, has been lauded many times and is considered to be above industry standards, as attested to by numerous articles and letters over the years. Furthermore, these expenses were not paid for by Monroe County stipend (Exhibit L, Revenue and Expenditure spreadsheets). Auditor's Response: Travel and entertainment and other ineligible charges totaling $5,290.64 do not include documentation sufficient to evaluate whether these expenditures serve a public purpose. According to the Contract Section III(A) Scope of Services, "The Contractor shall provide all staffing, equipment, and supplies necessary to operate the Big Pine Key and Marathon Animal Shelters" and "provide complete animal control and enforcement services from Mile Marker 16.7 (the Harris Channel Bridge) through Mile Marker 69 (up to MM70), including the Cities of Marathon, Key Colony Beach and Layton." According to the Contract Section XIX, "The Contractor shall maintain the financial records in accordance with generally accepted accounting principles, and allow the County to inspect its books and records and the shelter facilities at any reasonable time." "In addition, the Contractor shall, at its expense, provide the County with an annual audit prepared by an independent Certified Public Accountant. Contractor shall retain all records pertaining to this agreement for a period of three years after term expires." According to the Contract Section XX, "The Contractor shall comply with the Public Records laws of the State of Florida, subject to any provisions providing exemption from disclosure." Exhibit L and the accompanying Revenue and Expenditure spreadsheets that purport to show a segregation of expenses to various revenue sources of the Contractor do not reflect the actual financial transactions as they appear in the Contractor's accounting records presented for audit. The auditor does not acknowledge that the listed 2007 charges to SUFA were reimbursed by the Director in 2007. Charges to Banana Bay resort were incorrectly categorized by auditor as travel and entertainment. These charges were to provide lodging for prospective out-of-state employees interviewing for positions. Many of the charges were gift certificates for veterinarians and volunteers. Auditors have been provided with explanations for all of the charges questioned. The credit card statements are support documentation. Auditor's Response: Credit card statements do not provide sufficient documentation to determine if expenditures are for valid public purpose and are in accordance with the requirements of the contract with Monroe County. The auditors were not provided with any documentation or information to support the questioned expenditures. 14 The auditor states "Sanctuary services are not listed in the contract or the budget produced by SUFA. These items do not qualify as covered services under the contract." The auditor is referring to a trip made to Best Friends Animal Sanctuary by the SUFA Secretary and Executive Director. This trip was not made for sanctuary services. Best Friends Executive Director Gregory Castle had invited SUFA Board members to the sanctuary. Castle had visited the SUFA shelters while attending a conference on feral cat management. In turn, he asked that SUFA come to the sanctuary to view their husbandry of feral cats as well as attend a national workshop on developing animal shelters. The purpose of this trip falls under the venue of SUFA' S not for profit purpose, in that continued education and networking with like-minded organizations enhances the organization's mission statement. Auditor's Response: According to the Contract Section IH(A) Scope of Services, "The Contractor shall provide all staffing, equipment, and supplies necessary to operate the Big Pine Key and Marathon Animal Shelters" and "provide complete animal control and enforcement services from Mile Marker 16.7 (the Harris Channel Bridge) through Mile Marker 69 (up to MM70), including the Cities of Marathon, Key Colony Beach and Layton." As a private contractor, SUFA is not subject to the approval of Monroe County for purchases. The county did not object when the FKSPCA purchased a house for which it continues to pay mortgage payments. (Exhibit K, Monroe County Property Record). The FKSCA has also sent staff to national conferences without objection by the county. The county is discriminating in the treatment of contractors. Monroe County does not have the right to tell contractors they cannot use their own funds at their discretion. Auditor's Response: The preliminary audits of FKSPCA and HACC are scheduled for completion in mid to late November. 15 8. Program, marketing and other expenses are not the responsibility of Monroe County. SUFA Response: These charges were not paid for with Monroe County stipends (Exhibit L, Revenue and Expenditure spreadsheets). The auditor states that the expenditures "...do not serve a public purpose." Included in these expenditures are the costs of the annual Animal Heroes Banquet, which recognizes individuals throughout Monroe County who have made outstanding contributions to animal welfare. Expenditures on this and other community events definitely do serve a public purpose in recognizing individuals who donate their time, money and energy caring for displaced animals. Volunteers play an important part in the welfare of Monroe County. Failure to recognize their efforts detracts from the overall level of service to the community. Auditor's Response: According to the Contract Section IH(A) Scope of Services, "The Contractor shall provide all staffing, equipment, and supplies necessary to operate the Big Pine Key and Marathon Animal Shelters" and "provide complete animal control and enforcement services from Mile Marker 16.7 (the Harris Channel Bridge) through Mile Marker 69 (up to MM70), including the Cities of Marathon, Key Colony Beach and Layton." Program, marketing and other expenses totaling $22,908.78 for the period 2007-2009 do not include documentation sufficient to evaluate whether these expenditures serve a public purpose. Furthermore, as outlined in the Audit Report, deposits to the money market account into which revenue from fundraising activities are deposited are not reduced by the amount of the program, marketing and other expenses, except for the golf tournament which was accounted for by a third party in a separate account. Exhibit L and the accompanying Revenue and Expenditure spreadsheets that purport to show a segregation of expenses to various revenue sources of the Contractor do not reflect the actual financial transactions as they appear in the Contractor's accounting records presented for audit. 16 9. Total rent of $4,197 was paid for SUFA Director's personal residence SUFA Response: This is not the director's personal residence but rather a rental property belonging to Arnold Steinmetz. There was no lease on this property. New employee Shari Blessing was offered three months rent as part of an employment package (Exhibit T, email from Director to Blessing). As Blessing elected to leave early, SUFA continued to honor the three-month rental commitment. In the second instance, SUFA arranged a showing of the apartment to new employee Nicole Romeo. Romeo elected not to take the apartment, but failed to inform Steinmetz of her decision. As Steinmetz was under the impression that Romeo was taking the apartment and therefore had not advertised it, SUFA agreed to pay the balance of the month for the residence. Nowhere in the contract does it prohibit the offer of housing as part of an employment package. The FKSPCA offers to house employees as part of their employment package. The failure of the auditor to report the FKSPCA housing indicates discrimination between contractors. Auditor's Response: The Director had the electric and water bills for the property in question in her name from February 27, 2006 through April, 2010. This covers the time period of the rentals. The preliminary audits of FKSPCA and HACC are scheduled for completion in mid to late November. 17 10. Ten utility bills totaling $1,095.20 for the SUFA Director's Personal Residence were paid from the Operating Account... There was no evidence or support showing how this was rectified. SUFA Response: These were clerical errors, made over a three -year period which encompasses the processing of hundreds of checks. As the Director submitted the invoices to the accountant, including one check for $3.59, it is apparent that there was no intention of being covert The 7/11/2007 utility bill listed was repaid by the director on 8/15/07. This was not noted by the auditor. A second reimbursement check was submitted to SUFA on Oct. 13, 2010 (Exhibit U, Ul- Reimbursement check, deposit record). The delay in deposit was due to clarification regarding the limitations on the frozen accounts. Conversely, the Director has paid SUFA utility bills with her personal checks (Exhibit V). She has not sought compensation for these but instead assumed responsibility for her mistakes. Some utility bills were sent to the shelter with the Director's name on them (Exhibit V2), which may have contributed to confusion of personal and shelter bills. It is apparent that these were inadvertent mistakes. Auditor's Response: The address of the personal residence referred to in this Finding, concerning the payment of utility bills, is the same address of the residence referred to in Finding #9 concerning rental payments that the Director says is "not the Director's personal residence". This address is also listed on her personal check (Exhibit V). 18 11. Personal expenses paid through the operating account. There is a receivable due ... that has not been reimbursed. SUFA Response: The auditor's statement is incorrect (Exhibit W showing reimbursement made on 10/24/07). In reference to the payroll loan, there are restrictions on the First State account pursuant to the terms of the interest rate in regard to the number of checks that can be drawn on the account. Therefore, the director personally made the loan. This demonstrates the fact that private funds and donations have been used throughout the contract because the county stipend was insufficient to cover annual expenditures. Auditor's Response: The independent CPA still displays a receivable of $125.00 "Due From Officer" on the balance sheet. The reimbursement was incorrectly deposited into the First State Account as a donation. The reimbursement should have been deposited into the operating account and credited to "Due From Officer". 19 12. Donations include contributions for expenditures paid by Monroe County. The auditor states "The contractor must fund the spay/neuter from donations and grants. Monroe County is not responsible for spay/neuter expenditures for shelter animals according to Florida State Statute 823.15 which states "All costs of sterilization pursuant to this section shall be paid by the prospective adopter unless otherwise provided for by ordinance of the local governing body..." Monroe County has no such ordinance; therefore the County is not responsible for any of these expenditures." SUFA Response: Monroe County has not paid for expenditures on spay/neuter and related pharmaceuticals. The amounts of spay/neuter costs and revenues have been segregated from Monroe County funding (Exhibit L). SUFA has followed F.S.S. 823.15 by collecting the cost of adoption as part of the total cost of adopting an animal. Auditor's Response: Exhibit L and the accompanying Revenue and Expenditure spreadsheets that purport to show a segregation of expenses to various revenue sources of the Contractor do not reflect the actual financial transactions as they appear in the Contractor's accounting records presented for audit. When questioned about the segregation of expenditures of the various revenue sources, the Director advised that she did not know if that was done and referred the auditors to SUFA's accountant. According to interviews with SUFA's accountant, LL Financial & Management Service, Inc., the County and SUFA expenditures are not segregated. The auditor's statement indicates that she is aware spay/neuter costs should be both funded and recovered by the contractor. This contradicts auditor's findings (2. P.6) - all fees collected for the past eight years belong to Monroe County. 20 13. Inadequate internal control over deposits in violation of Section III (C) Fees and Section XI Donations of the contract. —Deposits made to the bank account cannot be reconciled. The cash drawer is used for petty cash, as well as the receipts for SUFA and Monroe County." SUFA Response: This is incorrect, as evidenced by accountant's general ledger. The latter part of the statement is also incorrect; receipts for SUFA were kept in a separate box on the file cabinet, not the cash drawer. The auditor quotes an employee; this is suspect because of the lack of a witness and the potential conflict of interest of the employee (Sec. II, Methodology, paragraph 2). Receipts are routinely issued for donations and services as evidenced by receipt books and copies of receipt transactions. All prior external audits have noted no matters involving the internal control over financial reporting and its operation that were considered to be material weaknesses. Auditor's Response: The auditors will request an appointment with SUFA to examine worksheets that reflect a reconciliation of select deposits to bank statements. 21 14. Private cremations were paid from the Operating Account. SUFA Response: SUFA contract requires pick up of dead animals and care of injured animals. In situations where the owner is later located or in cases of ill or injured animals brought to the shelter to be euthanized, owners on occasion will ask for private rather than group cremations. This is a service that is important to many people in dealing with the loss of their pet. The costs are recovered from the owner, frequently combined with a donation to SUFA. The costs of the private cremations were not covered by Monroe County stipends (Exhibit L). The auditor admits she does not know whether the costs were recovered but then makes the assumption that they were not. She incorrectly makes the assumption that the cremations were paid by the Monroe county stipend. Auditor's Response: The $760.00 on private cremations should have been credited to the expense charged "Cremation Fees". This would offset the expenses paid from the operating account. At this time the expenses incurred should be a reduction from SUFA donations. Exhibit L and the accompanying Revenue and Expenditure spreadsheets that purport to show a segregation of expenses to various revenue sources of the Contractor do not reflect the actual financial transactions as they appear in the Contractor's accounting records presented for audit. The contract in Section III (B)(8) Scope of Services Enforcement Services states "Disposing of any animals that are euthanized or that expire while in the care, custody, or control of the Contractor, in accordance with all applicable laws, regulations and ordinances." Private cremations are not the responsibility of Monroe County. 22 15. FORD ESCAPE purchased by SUFA for $17,424 SUFA Response: Nothing in the contract prohibits the contractor from purchasing a vehicle. The auditor calls the vehicle the Director's Vehicle. This is incorrect. The vehicle is owned and registered to SUFA. (Exhibit X1, Certificate of Title). It was purchased with donations and revenue resulting from the sale of another SUV that had been donated to SUFA. The vehicle was used by the Director as well as all employees throughout the term of the contract. Insurance covered all employees. The vehicle was marked as a SUFA car and routinely used to pick up supplies, patrol neighborhoods and transport animals. As the contractor had a service area of 53 miles and two shelters to cover, one vehicle was on site at Big Pine Key. That left two vehicles for all calls and errands north of the Seven Mile Bridge through Layton to Mile marker 70. The director used the vehicle for emergency after -hour calls to avoid having to lose time by first driving to the shelter to pick up the truck. The auditor states "Monroe County was not informed of the purchase." Nowhere in the contract does it require a contractor to report purchases of vehicles to the County. The auditor states the contract requires the use of two vehicles. This is not true. The leasing of vehicles is optional (Exhibit X2, bid response sheet with or without trucks). The auditor states "Internal audit did not receive a response from management when questioned about the purchase and location of the vehicle. This is not true. The auditor never questioned management regarding the location of the vehicle. The vehicle was located in Florida throughout the term of the 2005 contract. Auditor's Response: The Contractor states the vehicle was located in Florida through the term of the 2005 contract. Internal Audit was not able to determine the ending date to which she is referring. According to the 990 — 2006 Gain/Loss from Sale of Other Asset Schedule, the gross sales price for the donated vehicle was $2,500.00. There was a net loss of $3,625.00 on the sale of the donated vehicle. There was also a boat donated at the same time as the vehicle. It was valued as a donation of $7,000.00. Internal Audit did not see the boat or the entry to remove the asset. The auditors were unable to determine if the Director had a personal vehicle registered in her name during this time period. During the audit the auditors were advised that the vehicle and the Director were in Michigan. According to the Contract Section XI, "The Contractor shall issue receipts and keep appropriate records of all donations received at the Shelters by Contractor. Said donations shall be used by Contractor only for the benefit of shelter animals or animals for which Contractor provides spay/neuter or other services". 23 16. Conflict of Interest and potential violation of Board of Director's Instructions. SUFA Response: As stated in the bylaws, key employee compensation is set and reviewed by the president. SUFA's President and board members are aware of and in full approval of the director's salary (Exhibit Y - Letter from SUFA Board of Directors). Nowhere in the contract does it state that the director's salary must be approved by Monroe County. The auditor does not report that board members noted the fiscal contributions that have benefited Monroe County as a result of the director's efforts. As stated earlier, the auditor attempted to prompt comments from board members (Sec. II, Methodology, Paragraph 3). Auditor's Response: Based on the examination of the board minutes, the auditors did not find any review of the Director's salary by the President. During an interview with the Treasurer, she stated that the Director's salary was not discussed at the Board Meetings. The auditor references the 2008 Form 990 as listing the director's salary as $74,000. This is incorrect. The auditor references the salaries of other contractor directors, but does not note that the FKSPCA offers housing and additional administrative staff to the directors. Auditor's Response: The actual salary for the Director was listed on Paychex Payroll Report for SUFA, Check Date 12/24/2009 as $73,999.90. The preliminary audits of FKSPCA and HACC are scheduled for completion in mid to late November. 24 7. SUFA Director's relocation to Michigan SUFA Response: This is irrelevant in that the director did not move permanently to Michigan until after the termination of the 2005-2010 Monroe County contract. The director had intended to move to Michigan for the summer months of 2010 and to return in October. The auditor states that the Board of Directors and the director did not inform the county of the move. The contract does not require that the contractor request permission regarding personnel changes. As the county had rejected the initial bid and subsequent offers through August 2010, it would seem logical that the director would plan on the possibility of relocating. The auditor states "The SUFA Director has spent long periods in Michigan..." but does not explain that this was told to her by employee Katie Bentley who had a conflict of interest in regard to contract negotiations (Sec. II. Methodology paragraph 2). The majority of the director's time was spent in Florida until the contract bid was rejected. During periods when the director was in Michigan, her work was continued by fax, computer and phone. SUFA is an independent contractor and has the right to expand operations in furtherance of their mission statement. Auditor's Response: According to the Contract Section IH(A) Scope of Services, "The Contractor shall provide all staffing, equipment, and supplies necessary to operate the Big Pine Key and Marathon Animal Shelters" and "provide complete animal control and enforcement services from Mile Marker 16.7 (the Harris Channel Bridge) through Mile Marker 69 (up to MM70), including the Cities of Marathon, Key Colony Beach and Layton." The auditor cites the Director requested a 24 % increase in the budget to run the Marathon and Big Pine shelters. The auditor's statement does not reflect the objectives of the current audit. Mathena is projecting a hypothesis of what she believes the contractor may do in the future. This is irrelevant to the audit. The auditor's comments, however, highlight her interest in the ongoing bid. Mathena demanded access to Board of Director notes containing confidential information regarding SUFA's bid and maintained an exchange of information with Public Works throughout the audit in the midst of SUFA'S contract negotiations with the county. This suggests collusion between the departments in regard to SUFA'S bid. Auditor's Response: In accordance with standard auditing practices, the auditors requested copies of the minutes of the meetings of the Board of Directors of SUFA. Public Works is the County department responsible for the management of the animal control contracts and is, therefore, actively involved in the audit. 25 18. Invoices and Receipts do not reflect business purpose. SUFA Response: The auditor states "It is not always easy for a third party reviewer to ascertain whether expenses were incurred solely for a business purpose." Receipts are routinely reviewed by accountant and shelter director and, if a purchase is questionable, the director contacts the employee for an explanation. The auditor refers to a purchase of meat and pumpkin. Employee Lee Ann Mathews clearly explained that this was a special diet for a Boxer with severe food allergies, paid for in part by donations. The shelter director was made aware of the diet and had given permission for the purchases (Examples Z1,Z2 - letters from G. Diethelm, DVM and volunteer Henry McMinn). The auditor appears to deliberately ignore the explanation. The auditor did not contact SUFA's director or the veterinarian to confirm Mathews' explanation. Auditor's Response: Internal audit accepted the reason given for the meat and pumpkin purchase, but was requesting that, in the future, contractors write the business purpose on the receipt where an item is not self-explanatory in order to facilitate review and provide an additional level of detail explaining the nature of the transactions. 26 19. Employees classified in error as independent contractors (Form I099-MISC).... "a SUFA employee was bitten by a dog and taken to the hospital.... the bill was not paid". SUFA Response: The auditors do not list the names of three of the persons, so SUFA cannot respond. The fourth person represented himself as an independent contractor. The auditor references a bill for the fourth person and states it was not paid. This is not true (Exhibit Z3 — 6/23/10 SUFA check to Fishermen's Hospital). Auditor's Response: The three employees that SUFA had classified as casual labor (independent contractors) are: Ben Schineirson, who was paid a total of $2,010.00 from January to July, 2009; Dave Landford who was paid a total of $5,472.11 from January to December, 2009; Jim Stockton who was paid a total of $1,045.50 from January to July, 2009. The fourth employee that SUFA classified as casual labor (independent contractor) was Catherine MacDonald. She was paid a total of $1,198.00 from April to October, 2009 and was not furnished a 1099 or W-2. March, 2010 was the last general ledger furnished to Internal Audit. Therefore, the auditors were unable to confirm that Exhibit Z3 (the check to Fishermen's Hospital) had been paid. 27 20. Three (3) independent contractors were not issued Form 1099s for 2009. SUFA Response: Jana Fly, D.V.M., was paid a total of $720.75 for vet clinic expenses which included reimbursement of expenses. Auchenbach, DVM was paid a total of 4438 (?). A 1099 is not required for payments under $600. Paul Mills, CPA, is a business, which, like many professional businesses take the name of the indicidual (sic) professional. Therefore a 1099 was not issued. Auditor's Response: The $600.00 minimum required for a 1099 issued to an independent contractor applies to the gross total amount paid to that contractor. 28 21. Employee bonuses and extra pay are not included in payroll. SUFA Response: SUFA auditor could find only one check to Katie Bentley listed as a bonus. Checks issued to employees were mainly for reimbursement of expenses. Auditor's Response: Based on SUFA's 2009 General Ledger Operating Account, Katie Bentley received 8 checks totaling $649.25, of which $150.00 was identified as a Christmas bonus, and the balance had a blank memo line. Phil March received 2 checks totaling $100.00, which the GL identified as Christmas Bonuses. Lee Ann Mathews received 2 checks totaling $99.00--$49.00 was identified as "through 4/11" and a check for $50.00 identified as a Christmas bonus. Any bonuses and extra pay should have been properly reported by IRS regulations. 29 22. No documentation for $2,000 repairs to Big Pine Shelter. SUFA Response: Check #1299 was payment for the installation of mosquito screening on Big Pine. This was not a repair of the building. Money was donated for screening and MacDougall worked as day labor to put up the screening (Exhibits Z4, Z5 letters from MacDougall, Rinyu). Auditor's Response: According to the Contract, Section XV — Maintenance "prior to commencement of repair, the County must be notified in writing, of repairs estimated to cost over $1,000". According to the Contract, Section XVI — Improvements or Modifications to Facilities, "No improvements or modifications may be made to the Shelters, appurtenances, or surrounding properties without the prior written approval of the County." 30 SUFA'S EXHIBITS Thanks, Beth From: Cyr -Connie Sent: Wed 7/7/2010 8:09 AM To: Leto -Beth Cc: Pierce -Dent Subject: Request Good morning Beth, Mr. Gastesi would like the language to request an audit for the 3 animal shelter providers (names) to give to Mr. Kolhage. I believe Dent attended a meeting,yesterday and would have more info for you. Thanks, Connie Connie Cyr Aide to the County Administrator 11oo Simonton Street, Suite 2-205 Key West, FL 33040 305-292-4443 305-292-4544 Fax Cir-connie(@tnoyi7-oecou77ty-fl.gov From: Leto -Beth Sent: Wednesday, July 07, 2010 8:23 AM To: Cyr -Connie CC: Pierce -Dent Subject: RE: Request Hi Connie, . Key West Shelter: The Florida Keys Society for the Prevention of Cruelty to Animals, Inc. (FKSPCA); . Big Pine/Marathon Shelters: Stand Up for Animals, Inc. (SUFA); and . Key Largo Shelter: Humane Animal Care Coalition, Inc. (HACC) Just let me know if anything else is needed. 9/30/2010 9/30/2010 From: Cyr -Connie Sent: Wed 7/7/2010 8:27 AM — 6xhlrbOL To: Leto -Beth Cc: Pierce -Dent Subject: RE: Request Before I start working on this could you please ask Dent if there was anything in particular that I need to mention in this request ... why we are asking for this? Roman didn't give me much to work with. Thanks! Connie Cyr. Aide to the County Administrator iioo Simonton St7•eet, Suite 2-205 Key West, FL 33040 305-292-4443 3o5-292-4544 Fax Cur-connie(curttonroecottiif--u-fl.au Page i of 2 From: "Leto -Beth" <Leto-Beth@MonroeCounty-FL.Gov> Date: Wednesday, July 07, 2010 8:40 AM To: "Cyr -Connie" <Cyr-Connie@monroecounty-fl.gov> Cc: "Pierce -Dent' <Pierce-Dent@MonroeCounty-FL.Gov> Subject: RE Request I know its due to possible improprieties involving SUFA, but I didn't attend yesterday's, meeting, and I doubt ifthats how they wouldrywantLLiowirord it: However, all three shelters collect County fees in accordance cors� n Coth unty bank accounts; getthenumber to you shortly), and those fees are deposited by the even though each shelter been conducted to al financial kn iaudit of their non-profit corporations, a true audit of the shelters has never ,,Exhv h/t A gottwald.inda@yahoo.com From: "HuttonSuzanne" <Hutton-Suzanne@MonroeCounty-FL.Gov> Date: Thursday, June 17, 201012:04 PM To: ' Wigington-Kim" <Wigington-Kim@MonroeCounty-FL.Gov> Subject: RE: Pet Friends Magazine animal news pet news Northern Michigan pet flood recalls animal shelters I sure as hell hope not Danny could do an audit to make sure no Monroe funding for Marathon ops went north. My point was mostly hey the woman isn't really on the job — someone else is doing it & she probably needs that money to pay them. County Attorney Monroe County t Ill S 2th St., Ste. 408 Key West, R. 33040 305-292-3470 From: Wigington-Kim Sent: Thursday, June 17, 2010 12:01 PM To: Hutton -Suzanne Subject: Re: Pet Friends Magazine animal news pet news Northern Michigan pet food recalls animal shelters Are Monroe Co tax dollars involved? How do we find out? Kim Wigington,Commissioner District 1, Monroe County Sent from my Whone On Jun 17, 2010, at 11:46 AM, "Hutton -Suzanne" <Hutton-Suzannena.MonroeCounty-FL.Gov> wrote: Please be advised that the following link to an article including info re SUFA was sent to me. hftp://www.petfflendsmagazine.com/ 10/23/2010 ca T. O+ C7 _T M `�< O Nr _3_ v a N m -I �l �f G ii c o w c0 v �i� 3 C„ .• •• o I < �n tii -4 -n to C T� = m yam.. C? 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K O C O W 3 0 CD O7 p OD lD N a co m co 49 X - n- N O A 'O 'a a -- 'O (til N v m 411 8D —L 0 - N m D M 3 m N N.1 N O- m0CD0 O.z 7= CO l co O 7 (O o.: Q3 aDO�� N-n U O fD O < DG)�N omi 1 cn m 3 � ig` m C1 a C A3 a O 3 m WM m N��< �m OCR 'a CtA CLC 3��� 0D X �'<X m � C 0n cn N N C cr y< m N CD a n C cn N CD C O m m ha —to m N O m X m N p -y r Z goX a M cD (DD -n p T cr 3 CD M3 m�NN v� II nN fA n O -< CL O co N O CD CA cn�n n.3 X Q N 3 O CD a''o CD m =� m Z cfl p o� O 3 m �N wm a� 3 0 � `a CL , X C Nc m - N O N X oD � cn (or CDfmA O cn N n cg�0 � m o c ahl;bf B/ gottwaldAnda@yahoo.com From: "Hutton -Suzanne" <Hutton-Suzanne@MonroeCounty-FL.Gov> Date: Wednesday, August 04, 20101:57 PM To: "Neugent-George" <Neugent-George@monroecounty-fl.gov> Subject: RE: Working on it. Suzanne A. Hutton County Attorney Monroe County 1111 12th St., Ste. 408 Key West, FI.33040 305-292-3470 -----Original Message ----- From: Neugent-George Sent: Wednesday, August 04, 20101:07 PM To: Hutton -Suzanne Cc: Leto -Beth Subject: Reserve money in SUFA, would that be required to stay in Monroe County? Could they be sequestered by a court for determination? Can the issue of policy addressing requiring living in Monroe county be addressed in the RFP? Can I get a copy of the old RFP? George Please take a moment to complete our Customer Satisfaction Survey: http://monroecofl.virtualtownhall.net/Pages/MonroeCoFL WebDocs/css Your feedback is important to us! Please note: Florida has a very broad public records law. Most written communications to or from the County regarding County business are public record, available to the public and media upon request. Your e-mail communication may be subject to public disclosure. 10/23/2010 09/27/2010 11:35 3057436509 - ahlb>�LC- PAGE 01/01 MONROII r,0T:NTY COURTHOUSE 500 WHITERFAL7 .SVI. eT, SUM 101 KEY Wa5'r, FLORIDA 31040 Tip,. (705)294.46.11 VAX (305) 29$-.1661 IIRANC:14 OFFICII: VSARATIMN sus CULIR,mousp 3t170vN1sF.As IJI:IIWAY :v1ARATHON, FLURIVA 130.50 TEL, (30.5) 289-6027 FAX (:105) 299.1745 Scptember 22, 2010 Ms. Linda Gottwald c/o Stephen Isherwood 11400 Overseas Hwy, Suite 21.1 Marathon, Fl 33050 Dear Ms. Gottwald, 0.CRK OF THE CIRCUIT COURT MONROE COUNTY www,clerk-okhe-court.com BRANCH AiFICI: PLANTATION Kay GOVP"RNMI?NT CENTER 88820OVRRSEAS HIGHWAY PLANTA r(ON KEY, RI,ONIDA 33070. 'rnt. (305) 852-7145 PAX (303) $32-7146 ROTH BUILDING 50 HIGH POINT ROAD PLANTATION KEY, FLORIDA 33070 TPL. (30S) 852-7145 FAX (305) 853-7440 The enclosed Draft Audit Report of .Monroe County's Contract with Stand Up For. Animals, Inc. is submitted for your review for development of responses concerning the audit findings presented within the repot. Florida Statutes Scction 119-0713(2) provides that audit reports prepared by internal auditors xemain confidential until thA final report is issued. Skis repoxt .is not considered final. A .fkal report will be issued shortly after receiving auditee responses. Plcase respond to etch finding, individually, to facilitate inclusion of your responses within the body of the final audit report. Entire responses will be included as an Exhibit at the end of the final xcpoxt, . It is our intention to begin preparation of a final report in two weseks oo October 7, 2010. Your responses fox the filial report must be delivered to the Clerk's Internal Audit Department by that date. Tf you require an extra week please notify the Internal Audit Department in writing the reason the extra week is considered .a.e cessary and in advance of the two week deadline. Tf you have any questions about the draft audit report, please contact Sandra Mathena at 305-292- 3591. Sincerely, Cf Sandra L. Mathem, CPA, CFJ., CIA cc: Roman Gastegi, County.Admuustrator 10/3/2010 Print From: News (news@uslradio.com) To: su&1@beilsovth.net; Date: Wed, August 11, 2010 12:51:25 PM Cc: Subject: Fw: SUFA Audit & Injunction Linda, Thanks for the interview. Bill — Original Message From: Gastesi-Roman To: news@usl radio.com Cc: Gastesi-Roman Sent: Tuesday, August 10, 2010 9:44 PM Subject: SUFA Audit & Injunction Bel et al FYI... Roman Gastesi County Administrator Monroe County (Florida Keys) 1100 Simonton St Key West, F1 33040 (305) 292-4442 office (305) 394-1332 cell Begin forwarded message: Please take a moment to complete our Customer Satisfaction Survey: http://monroecofLvirttmltownhall.net/Pages/MomveCoFL WebDocs/css Your feedback is important to us! Please note: Florida has a very broad public records law. Most written communications to or from the County regarding County business are public record, available to the public and media upon request. Your e-mail communication may be subject to public disclosure. us.mg204.mail.yahoo.com/dc/blank.htm... 1/1 10/21/2010 n) Subject: Fw: George Neugent commented on his wall post. -- Original Message — lhrdded Document is wall post > Date: Wed, 18 Aug 2010 22:49:49 -0700 >To:' _ > From: nouncanon+zhftg@AMceboo U.com > Subject: George Neugent commented on his wall post. > George Nugent commented on his wall post. > C*o!ge wrobe: > °; . > Do you support criminal activity? Theft of public money'r > Reply to this email to comment on this post > To see the comment thread, follow the link below: > bft:awftlacebook.com/n/7, profile.ohp&id=100000319251218&v=wail&story fbk1=14562985212N22&mid= 2bG46baa061G2059502G36&n m=karemmn%40msnxom > Thanks, > The FacebookTeam > Find people from your MSN address book on Facebookl Go to: htto://www.facebggk.comlfind-fiierxls/?ref email > This message was Intended far karemmnOmsn.com. N you do not wish to reoeh a this type of email from Facebook In the future, please follow the link below to unsubscribe. > httn://www.facebook.com/o.oho?k=585688&u=1186635873&mid=2d6c32bG46baaO6lG2059502G36 > Facebook, Inc. P.O. Box 10005, Palo Alto, CA 94303 1/1 10/21/2010 From To: sufal@bellsouth.ner Date: Fri, August 20, 20101:59:30 PM cc: Subject: Fw; George Neugent commented on his wall post: — Original Message From: To: Sent Thursday, August 19, 2010 7:56 AM Subject: FW: George Neugent commented on his wall post > Date: Thu, 19 Aug 2010 00.51:31-0700 > To: > From: not(ncatio tzlv,Wge®facebookwii.com > Subject George Neugent commented an his wall post. > George Neugent commented on his wail post > 1'-brae wrote: Print > SUFA has denied access to public records and has allegedly misspent public (taxpayer) money. The State Attorney will supena those records today if they are not prodoced for the Clerk of Court SUFA's bank account was fivaen by judge Auden yesbmlay. Ms. Gotwald was before the Commission today and said she would produce those records and then tookthem from being accessed. Pm for caring and taking care of animals not chIcanary. You might want to talc to Ms. Gotwald " > Reply to this email to comment on this post > To see the comment*thread, follow the link below: > http://www.facebook.cDm/n/7 profile.php&id=100000319251218&v=wall&sbory_fbid=145629852124922&mkt=2d6dtbiG46baa061Q0%2bcG36&n—Fn=karemmn%40msn.com > Thanks, > The Facebook Team > Find people from your MSN address book on Facebookl Go to: http,//www.facebook.mWffnd-frierds/?ref=emaU > This message was intended for karerxnn@msn.com. If you do not wish to recehfe this type of email from Faeebook in the future, please follow the link below bo unsubscribe. > http://www.facebook.cDm/o.php?k=585688&u=1186635873&mid=2d6dfb1G46baa061G205a2be©6 > Facebook, Inc. P.O. Box 10005, Palo Alto, CA 94303 us.mg204.maii.yahoo.com/dc/blank.htm... 1/1 10/5/2010 Print `l j�.a Firom Linda Gottwald .corn) — •�1� /• /7�' �`-� To: sul'al@belisoutknet; Date: Tue, October 5, 2010 4:4742 AM Cc: Subject: Fw: ---- Forwarded Message — Flrorrr Linda Gottwald <gottwatd.linda@yahoo.com> To: gotitwald.linda@yahoo.corn Sent: Tue, Ocfiober 5, 2010 4,47:01 AM Subject: Shelter future probably history By Steve Estes Alleged improprieties in spending practices aside, the future of the relationship between Monroe County and Stand Up For Animals, animal control provider for the middle Keys, appears bleak, says County Commissioner George Neugent. County staff Wednesday morning intended to recommend to the Board of County Commissioners. that the contract with SUFA be terminated in 15 days, but .the item wasn't placed on the agenda prior to the deadline. Because of that, it took agreement from all five commissioners to add the item for action. Commissioner Mario DiGennaro said he would not grant that approval, forcing the item to be heard for discussion purposes only. SUFA's contract was extended for 90 days last month to give the county time to look at other options when the provider asked for a 24 percent increase to continue to run the Marathon and Big Pine Key animal shelters. One of those options was an audit of the financial dealings of all three contractors. Two weeks ago, County Clerk Danny Kolhage released some preliminary findings of the SUFA audit that alleges Director Linda Gottwald used shelter money to pay her personal rent and utility bills on more than one occasion. The audit also alleges that Gottwald used shelter money for airline tickets, to pay legal fees for another shelter she plans to open in Michigan and to pay a staff member to drive a county -owned vehicle to that location in Mighigan to deliver dogs from the Monroe County shelter, as well as other issues. Upon release of those findings, county legal staff sought an injunction to freeze the assets of SUFA. "We were concerned that funds that could be county funds were becoming comingled with (other) funds," said Assistant County Attorney Bob Shillinger. us.mg5.mail.yahoo.com/dc/blankhtml?b... 1/3 From: "Leto -Beth" <Leto-Beth@MonroeCounty-FL.Gov> Date: Thursday, July 15, 2010 10:43 AM To: "Sandra Mathena" <smathena@rnonroe-clerk.com> Subject: RE: Financials Hi Sandy, Yes please! We have the conference calt this afternoon at 2:30 p.m. w/Linda and Marathon's City Manager for Linda to let us know if SUFA will sign a contract with the County at the current contract amount pEus 2.1 % CPI; I'll let you know the outcome. Also, not sure if you are interested, but there are a -mails back and forth between Linda and I where she questions the County's Animal Control budget and asks us to give SUFA what she believes is surplus funds. Thanks, Beth From: Sandra Mathena [mailto:smathena@monroe-clerk.com] Sent: Wednesday, July 14, 2010 3:32 PM To: Leto -Beth Subject: Financials Beth, We were able to locate June 30, 2007 for SUFA if you would like a copy. Sandy Mathena 9/30/2010 Print From: Linda Gottwald (gottwald.linda@yahoo.com) To: smathena@monroe-clerk.com; Date: Wed, August 4, 2010 11:16:10 PM Cc: Subject: Re: Stand Up For Animals Audit No problem - let jerry know if you still want documents -Linda From: Sandra Mathena <smadvna@monroe-derk.com> To: Linda Gottwald <gottwald.linda@yahoo.com> Sent: Wed, August 4, 2010 1:19:42 PM Subject: RE: Stand Up For Animals Audit Linda, I need to postpone the interview for tomorrow at 10:00. We will need to reschedule for a later date. Thanks, Sandy Mathena From: Linda Gottwald[mailto:gottwaid.linda@yahoo.com] Sent: Wednesday, August 04, 20101:37 PM To: Sandra Mathena Subject: Re: Stand Up For Animals Audit Thanks, Sandy - also, can you please provide question list for board/attomey /accountant to review? Are you comfortable with them sitting in on phone call tomorrow? From: Sandra Mathena <smathena@monroe-clerk.com> To: gottwald.linda@yahoo.com Sent: Wed, August 4, 2010 10:07:05 AM Subject: Stand Up For Animals Audit Linda, Per our phone conversation please provide the following: General Ledger as of 6-30-2010 Invoices and credit card receipts for 1/1/2010 — 6/30/2010 Donation receipts 1/1/2010 — 6/30/2010 $15,000 Grant documentation — Ending report and grant award Bank Statements for both accounts as of June 30, 2010 990 for 2009 when completed Thank you, Sandra Mathena httn://iic.mg5_mail.vahoo.com/dc/launch?.2c=1&.rand =edisao9buul6k 9/12/2010 10/3/2010 - Deoartment of State I Home Contact Us &Kling Services Document Searches Forms Help Previous on List Next on List Retum To List No Events No Name History Detail by Entity Name Florida Non Profit Corporation SAFE HARBOR ANIMAL RESCUE OF THE KEYS INCORPORATED Filing Information Document Number N1 0000006690 FEI/EIN Number NONE Date Filed 07/19/2010 State FL. Status ACTIVE Principal Address 10803 6TH AVE GULF MARATHON FL 33050 US Mailing Address 10803 6TH AVE GULF MARATHONF FL 33050 US Registered Agent Name & Address BENTLEY, KATHLEEN D 10803 6TH AVE GULF MARATHON FL 33050 US Officer/Director Detail Name & Address Title P BENTLEY, KATHLEEN D 10803 6H AVE GULF MARATHON FL 33050 US Title VP HAWTOF, GWEN 1165 WHITEHEAD KEY WEST FL 33043 Title SEC BAGGS, CORA 11563 4TH AVE OCEAN MARATHON FL 33050 US Trite T BUCKLEY, GLEN wwwsunbiz.org/scripts/cordet.exe?actio... j Entity Name Search Submit 1/2 To: katie bentley <kbentley1969@yahoo.com> Sent: Thu, August 5, 201012:27:17 PM Subject: RE: RFP I doubt it because back in 2002 everything was done by hard copy. i will check the Clerk's website and let you know. (They scan all the contracts, but I don't believe they scan or have agenda items and bid responses back that far). I know I had it at one time, but Animal Control was transferred from Public Works to the Community Services Division in Feb. 2005, and all the files that were turned over to them didn't make their way back to us when we got it back on October 1, 2008. Anyhow, SUFA original bid response was to the old bid package, and the new bid package is considerably different, so it probably wouldn't help anyway. Thanks and sorry! Beth From: katie bentley [mailto:kbentiey1969@yahoo.com] Sent: Thursday, August 05, 201010:58 AM To: Leto -Beth Subject: Re: RFP Thank you so much Beth. I was at a stand still with my project, and this is a huge help! Katie Is Linda's original bid (from when she first took control of shelter) available anywhere online? From: Leto -Beth <Leto-Beth@MonroeCounty-FL.Gov> To: katie bentley <kbentley1969@yahoo.com> Sent: Thu, August 5, 2010 10:37:16 AM Subject: RE: RFP Katie, Attached is the RFB that SUFA responded to a few months ago, however, this version may change if we re -bid the contract as US Fish & Wildlife has requested changes regarding predatory animals on Big Pine Key. Also, upon checking with the County Attorney's office (don't worry I didn't mention your name!), I am advised that because SUFA's bid response has not been accepted or rejected by the County, it is exempt from public records request per Florida Statute 119.071(b). Thanks, Beth From: katie bentley [mailto:kbentley1969@yahoo.comj Sent: Wednesday, August 04, 2010 8:07 PM To: Leto -Beth Subject: Re: RFP Hi Beth, Thank you so much for your quick response. If possible, I would love to have both. I'm very excited about this new endeavor, but it's all new to me. Your help and confidentiality are much appreciated. 9/30/2010 Katie From: Leto -Beth <Leto-Seth@MonroeCounty-FL.Gov> To: katie Bentley <kbentley1969@yahoo.com> Sent: Wed, August 4, 2010 3:12:35 PM Subject: RE: RFP Hi Katie, Do you want the County's bid package, SUFA's bid response, or both? And no worries, we never spoke! Thanks, Beth From: katie bentley [mailto:kbenNey1969@yahoo.com] Sent: Wednesday, August 04, 2010 3:01 PM To: Leto -Beth Subject: RFP Hi Beth, Could you tell me where to find, or forward to me, a copy of the original RFP that SUFA put in when they took over Animal Control Services? Gwen had mentioned setting up a lunch date, would you be available in the next couple of weeks to meet with us? Thank you for any help you can offer. For the time being, please keep this request confidential. Katie Bentley (305)731-3191 9/30/2010 if fiq-9,7/�4 From: "Leto -Beth" <Leto-Beth@MonroeCounty-FL.Gov> Date: Tuesday, August 31, 2010 4:02 PM To: "katie bentley" <kbentley1969@yahoo.com> Subject: RE: RFP It's ok; I just called our attorney's office and told them it was reported to me and didn't mention your name. From: katle bentley [mallto:kbentleyi969@yahoo.com] Sent: Tuesday, August 31, 2010 3:58 PM To: Leto -Beth Subject: Re: RFP Jerry is there doing it and I guess Mike and Sandy were there earlier so I guess that they could have seen him doing it. If you have to let him know that's your job. I just feel like I'm a bit afraid of Linda at this point. I don't want her on my bad side because that would mean Richie Moretti and numerous other fans of hers would be on my bad side too. Thanks for everything Katie From: Leto -Beth <Leto-Beth@MonroeCounty-FL.Gov> To: katie bentley <kbentley1969@yahoo.com> Sent: Tue, August 31, 2010 1:17:55 PM Subject: RE: RFP Hi Katie, Knowing some of what went on, I feel bad for you. Maybe with the on call pay it'll even out. Do you mind if I forward your email to the County Attorney's office due to files being removed? I really need to let them know. I can leave out your name if you want. Thanks, Beth From: katie bentley [mailto:kben0ey1969@yahoo.com] Sent: Tuesday, August 31, 20101:04 PM To: Leto -Beth Subject: Re: RFP Hi Beth. I wanted to tell you that KW offered me a position. I am kind of disheartened about the pay though. I worked 4yrs with no pay raise and finally got it a month and a half ago. I happened to see the board meeting minutes from Jan 09 that were sitting out in the open next to computer keyboard. I saw my name and it said that the board approved me for a raise in Jan09. I asked Linda about it and she had all sorts of answers and explanations on why I was never given the raise. She called me 2days later and said that I got my raise. So finally after 4yrs at $13.00hr I went to $14.00. I told Connie and Luann the story about how I came to get the raise when I met with them on Sat., so I was surprised that they are agreeing to pay me $12.50 hr. They will pay me $80.00 for being on call, but I was just kind of upset that they could cut my pay. Anyhow, I'll stop ranting (for now)..I just had a disagreement with Jerry from SUFA. He's 9/30/2010 in the shelter removing all files and I told him he couldn`t take our ACO Cert.s and my Euthanasia Cert... he said he was told to take everything ... I said you are absolutely NOT taking those certificates..we earned them, they are ours!..was bad..it went on some more about dog beds being removed after hours ... I'll be sure to fill Gwen in on the incident.. Thanks again Katie From: Leto -Beth <Leto-Beth@MonroeCounty-FL.Gov> To: katie bentley <kbent1ey1969@yahoo.com> Sent: Tue, August 31, 201010:25:15 AM Subject: RE: RFP Yep, that was me! Sorry I didn't get to talk with you more. Don't worry you didn't look dirty, and anyway remember that I work for Public Works, so I'm used to seeing good employees like you who are aren't of hard work. Also, I think it will be fine, and it's just a temporary phase, and we'll all get through it. Thank you for hanging in and hanging on! From: katie bentley [mailto:kbentley1969@yahoo.com] Sent: Tuesday, August 31, 201010:01 AM To: Leto -Beth Subject: Re: RFP Hi Beth, was that you yesterday visiting the shelter? I didn't realize that it was you until it was to late. They were going to bring a vet with them so I thought that was you. I was so dirty and wet from the rain and work. I hope that that wont be held against me with everyone. Anyway it was nice to meet you, and again thank you for everything you've been helping me with. I'm nervous about KW coming in, but am trying to remain upbeat about it and look at it as a learning experience. Katie From: Leto -Beth <Leto-Beth@MonroeCounty-FL.Gov> To: katie bentley <kbent1ey1969@yahoo.com> Sent: Thu, August 5, 2010 3:42:53 PM Subject: RE: RFP I did find the original contract from 2002 (attached), but not the bid response, and don't worry, there are no stupid questions, so ask away! From: katie bentley [mailto:kbenbeyl969@yahoo.com] Sent: Thursday, August 05, 2010 3:39 PM To: Leto -Beth Subject: Re: RFP Okay..thanks a lot Beth..Don't be surprised to get some emails in the future with what are probably stupid questions. Katie From: Leto -Beth <Leto-Beth@MonroeCounty-FL.Gov> 9/28/2010 ,rho t# From: "Leto -Beth" <Leto-Beth@MonroeCounty-FL.Gov> Date: Wednesday, August 25, 201011:48 AM To: "Connie Christian" <connie@fkspca.org> Subject: SUFA employee willing to help Hi Connie, Katie Bentley is an ACO at the Marathon Shelter and her phone number is 305-731-3191. Thanks, (Beth Leto, CPM Assistant Director Monroe County Public Works 1100 Simonton St., Rm. 2-231 Key West, FL 33040 Office: 305-292.4560 Fax: 305-292-4558 Leto-Beth@monroecounty-fi.eov PUBLIC WORKS: ABOVE, BELOW, Et ALL AROUND YOU. HELP US HELP YOU! Please take a moment to complete our Customer Satisfaction Survey: http://monroecofl.virtualtownhall.net/Pages/MonroeCoFL WebDocs/css Your feedback is important to usl Please note: Florida has a very broad public records law. Most written communications to or from the County regarding County business are public record, available to the public and media upon request. Your e-mail communication may be subject to public disclosure. 9/30/2010 From: "katie bentley" <kbentley1969@yahoo.com> Date: Tuesday, August 24, 2010 11:28 AM To: "Gastesi-Roman" <gastesi-roman@monroecounty-fl.gov> Subject: shelter My name is Katie Bentley and I have been an employee of SUFA for 4yrs. Even though I haven't had the title of Asst. Director I've been the person who has made sure things got done while Linda has been away. I would like to let you know that I'm qualified and able to step in as Director of Marathon Animal Shelter while bids are sought. I've also formed a non-profit and would like to bid when that day comes. I've been very upset with Linda's actions in the past few years and think it's time she leaves Monroe County. However, I'm conerned about Key West coming. I'm here and know how the day to day activities run. Please keep me in mind while deciding on our future here in Marathon and Big Pine. Please feel free to contact me at any time. Thank you Katie Bentley (305)731-3191 CY%�/—;VcQ AFFIDAVIT OF LINDA KRUSZKA 1. My name is Linda Kruszka. I am the president of LL Financial & Management Services, Inc., located at 11400 Overseas Highway, Suite 206, Marathon, Florida. We are the accountants for the nonprofit Stand Up For Animals, Inc. (SUFA). 2. As the accountants for SUFA, we are responsible for after the fact record keeping of the financial information and filing taxes. Part of our job, as accountants, is to receive all financial documents, process these documents, and then retain these records following standard, professional guidelines, which includes not allowing the removal of original records unless requested by the Director. At that time, a signed form verifying which documents are to be removed is completed. 3. All known files and documents that were previously held at the Marathon Animal Shelter were transferred to my office on the last day of SUFA's operation of the shelter, August 31, 2010. No documents have been removed or hidden from the auditors at any time. 4. During the weeks that County Auditor Sandra Mathena has conducted an audit of SUFA, she initially had access to SUFA records at the organization's office, as records were requested to by transferred to SUFA by the Director. As the audit progressed, the records were returned to our office. Ms. Mathena had full access to SUFA records in our office; however, instead of following standard, professional guidelines, Ms. Mathena made inappropriate requests to remove the records so that she could work on them elsewhere. The first time she requested removal of records was when Ms. Mathena showed up at my office unannounced. I informed her that we do not allow originals to be removed. Ms. Mathena called my office on or about August 12, 2010. She was informed by my partner, Lula Vorick that I was not available and Ms. Mathena proceeded to question Ms. Vorick and requested to give her the records. Ms. Mathena also proceeded to try and ask inappropriate questions regarding the records and the two bank accounts. S. On September 3, 2010, SUFA attorneys Isherwood & Kyle, P.A. advised me not to provide any further information directly to the county auditors due to the pending lawsuit. I informed Mr. Stanek, co -auditor, in writing, that further information would need to be handled through the attorneys. FURTHER AFFIANT SAYETH NOT: Linda Kruszka LINDA KRUSZKA September 13, 2010 DATE ales of the receipts for the employee that drove the 5 dogs to M' n In July 2010. )Ies of the credit card statements that SUFA paid for April, Y,lune 2010. fifes of the cell phone bills for Linda Gottwald from January 1, 2007 to June 30, 2010. 7.) Copies of the a State bank's July 2010 statement (statement end date around the 96). 8.) Require the Big Pine information • Copies of the receipt -books from January 1, 2007 to June 30, 2010. o • Copies of the donations from January 1, 2007 to June 30, 2010 • 6,$, of the deposit slips from January 1, 2007 to June 30, 2010 • Copy of the bi-weekly spay clinic expenses, receipts from customers. 9.) Please supply the detail fbr the 2009 9.Ws `All other expenses" of $179,OS6. 10.) Copies of the following donations, deposit slips and bank statements for the following " h • $4,000 from "frostrud Mosaic" for SUFA Second Chance Ranch. � • $3,000 from "Charles Hoyt for SUFA Second Chance Ranch. a 11.)Audited Flnandal Statements 2009, 2002-2005 12.)General ledgers 2002 -2006. General ledger April 2010, May 2010, June 2010 and July 2010. 13.)Supporting documentation for check #2493, dated 20/27/09 to 'Conch Town' for $Blue 14.)AII credit card receipts for Publix that were not purchased on a Thursday? 15.)AII credit card receipts for gas that were not purchased on a Thursday? 16.) The $5,000 loan from.LG to SUFA (repayment = check #1552 02/25/08 to LG). .�A 17.)Documentation for rent for the Director's landland, Amie Steinmetz was twice,paid f j ' for $1.249 dated 1/1/2010 and check #2612 5or $1,249 dated 11/30/2009. Both check are ` with the description `Rent for Blesaiae . Documentation for check #250910-20-09, Coral Construction in the amount of $1,249 for houslog for the same residence. r�•,,y,•����T;� �'�' check number 2781 for $450 to Arnie Stem datedPlease March 2$ 2010. �=` • ' back of the checks also , yh < t , e, -Yhih/ f J; , Book ofAmerica f� Capture Date: 08117/2007 Sequence #. 592674969 UNDA D. GOTIMALD 04-99 1184 7932 TUNA DR. [, 63-4/630 FL MARATHON, FL 33050 Date pay to the orderor ` /r is C3 Dollars 8 BankafAmerica �� JtCNiLTne311mom rr � � 1 "" 1:06300004 ?': OO 3Cj6? 59648bu• L L84 1"00000 7 380 5.'' :t� ..l i.�5 t. i.� ��t •. i. �fJ ._. _,�J?I .•!�:•i'�: �I �, �f' l7 s!•_ Eleatramia 8adorse is Data seQuawe Bank A SOTO TRW BankNo= 08/17/2007 0637886801 63000199 N Y FEDERAL RES BANK OF 08/17/2007 000592674969 111012822 N N BANK of AMMXCA, NA 08/17/2007 6215048636 61000146 N N FEDERAL RES BANK or No payee EndoroorAmts Found Page 43 of 189 Print Req:020100901000205 Wed Sep 01 15:37:37 PDT 2010 .. 10/1.9/2010 Property Search -- Monroe County Prop... Ervin A. Higgs, CFA Property Appraiser Monroe County, Florida Property Record View Alternate Key: 1147362 Parcel ID: 00116800-000300 office (305) 292-3420 fax (305) 292-3501 Ownership Details Mailing Address: FLORID KEYS SPCA 5230 COLLEGE RD KEY WEST, FL 33040 Property Details PC Code: 01 - SINGLE FAMILY M illage 1 OOC Group: Affordable No Housing: Section- Township- 29-66-28 Range: Prop! rty 21251 OLD STATE RD 4A CUDJOE KEY Location: j Legal 29 66 28 CUDJOE KEY PT LOT 1 AND PT LOT 2 G5-275 OR519-835DIC ORS18-518 ORS18-1931194 (PARCEL A) Description: OM18-811 ORB18-809E OR669-215/18 OR669-214 OR785-910 OR852-1773 OR1038-1972 OR1364-677/78ORD OR1388-1722/26F/J OR1388-1800 OR1949-1908 Show Parcel Map i Land Details Land Use Code Frontage Depth Land Area 01 OD - RESIDENTIAL DRY 0 0 26,510.00 SF OOOX - ENVIRONMENTALLY SENS 0 0 0.42 AC Building Summary Number of Buildings: 1 Number of Commercial Buildings: 0 Total Living Area: 1280 Year Built: 1976 Building 'I Details http://www.mcpafl.org/PropSearch.aspx 1/4 10/19/2010 Property Search -- Monroe County Prop... ,1 tleeoll f Misc Improvement Details Nbr Type # Units Length Width Year Built Roll Year Grade Life 1 FN2: FENCES 1,152 SF 192 6 1991 1992 2 30 2 CL2:CH LINK FENCE 1,375 SF 275 5 1999 2000 1 30 3 CL2:CH LINK FENCE 140 SF 14 10 1999 2000 1 30 Appraiser Notes PHYSICAL ADJUSTMENT DUE TO EXCESS LAND "BAD DOG' 2000-12-27 THIS PARCEL IS TOTALLY EXEMPT IT IS A ANIMAL SHELTER CHANGED THE PARCEL TO A COMMERCIAL FOR THE 2001 TAX ROLL. DUG 2002-04-06 CHANGED LAND LINE #2 FROM 01 OD TO 1 OME FOR THE 2002 TAX ROLL. SKVDMJ Building Permits Bldg Number Date Issued Date Com pleted Amount Description Notes 06104558 11/09/2006 11/17/2008 30,000 REPAIR SPALLING ON STAIRS, COLUMNS AND TIE BEAMS 92-4358 04/01/1992 12/01/1992 1 WOOD FENCE http://www.mcpafl.org/PropSearch.aspx 3/4 10/19/2010 Property Search -- Monroe County Prop... /_,- Parcel Sales History Sale Date Official Records Book/Page Price Instrument Qualification 10/31/2003 1949 / 1908 250,000 WD Q 2/111996 1388 / 1800 165,000 WD Q 1/1/1988 1038 / 1972 76,000 WD Q 4/1/1982 852 / 1773 60000 WD Q 3/111979 785 / 910 57,000 WD Q This page has been visited 368,793 times. Monroe County Property Appraiser Ervin A. Higgs, CFA P.O. Box 1176 Key West, FL 33041-1176 http://www.mcpafl.org/PropSearch.aspx 4/4 EXIIIBIT L SUFA Revenue and Expense Reports 2002-2010 Represented in the Following Excel Spreadsheets: R&E Report by Source 2002 R&E Report by Source 2003 R&E Report by Source 2004 R&E Report by Source 2005 R&E Report by Source 2006 R&E Report by Source 2007 R&E Report by Source 2009 R&E Report by Source 20I0 Description of files: Revenue and Expense Reports for Stand Up For Animals, Inc. (SUFA) from 2002 through 2010 were reviewed. Income and expenses were divided into one of two annotated columns. Income received and expenses paid from SUFA revenue, grants, and donations are in the column labeled NOT PAID BY COUNTY. Income received and expenses paid from Monroe County payment/stipend are in the column labeled PAID BY COUNTY. The following summary table displays the year-end net income from each file. The annual county loss represents expenditures beyond what the county payments covered, and shows that SUFA was forced to subsidize the funding each year. The complete files will be sent via separate e-mail and attachments following the delivery of the SUFA AUDIT RESPONSE and Exhibits. A CD of the complete files is available upon request. SUMMARY OF EXHIBIT FILES YEAR SUFA Net Profit/Loss COUNTY Net Profit/Loss Commingled DEBIT Commingled CREDIT Commingled BALANCE 2002 16,126.15 -15,674.77 108,966.08 109,417.46 451.38 2003 74,554.02 -49,687.36 321,130.27 345,996.93 24,866.66 2004 31,222.94 -13,906.75 380,408.23 397,724.42 17,316.19 2005 34,807.43 -35,221.04 354,891.54 354,477.93 -413.61 2006 65,410.73 -556.01 387,947.24 452,801.96 64,854.72 2007 59,391.47 -13,150.98 385,193.68 431,434.17 46,240.49 2008 58,129.55 -2,434.55 357,958.31 413,653.31 55,695.00 2009 28,723.88 -3,658.14 340,851.01 365,916.75 25,065.74 2010* 14,143.93 4,494.67 89,375.82 108,014.42 18,638.60 TOTALI 382,510.10 -$129,794.93 2,726,722.18 2,979,437.35 252,715.17 *2010 is partial year (Jan -Mar). NOTE: The complete files are available by reques&t.at (305) 2.92-3591. 1-'-xhV6 f mil, C UNTY ormON ROE KEYWE3r FLORIDA33M (305) sa44"l Public Works Dlvklon 1100 Simonton St., Rm. 2-231 Key Westy FL 33040 305/292-45M (phone) 30S/292.4558 (fax) Unda Gottwald, President Stand Up for Animals 10550 Aviation Boulevard Marathon, Florida 33050 Dear Linda: ROAM OF COUNTY COMMiSS1ONERS Mayor Mw W E. Ndsoa. DistrictS Mayor Pro Tear David P. Rice, District 4 Dixie M. Spehar. District 1 George Neugent. District 2 i Charles "Sonny" McCoy, District 3 10 June 7, 2004 1 have received your response to my letter dated May 21, 2004, and although you state that you charge the foilowing adoption fees (cats $20, kittens $45 and dogs $75), I would like a specific break down of how these charges are derived, since the County adoption fee is $10.00 and the County license for dogs is $10.00. Sincerely, Dent Pierce, Director )DP/bpl c: James L. Roberts RECEIVED r- JON 8 20d1 �i11;�:1Y !��t,11�i�STR� AT�R kyl)lAZ sty Y(p jot A , Jhc,# L:f.6� io55o 74viation Blvd 310 pbse Hat Div �fi< %1'�?/LGr�t3t" 279 -' ndtateial Rd. /!'iatatkon, Fe33050 Zel: 743-3779 ot/Lv �G� �� 73i51Si"e Key, 7,C 33043 Y:4x: 305-743-566o L 2el: 872-3412 lax:O 3 5 743-5660 Fees & Policies I Florida Keys SPCA Elhibl"t iV - Adoption Fees Dog $100Puppies (up to 4 months) $75 Adults (5 months to 7 years) $50 Seniors (8 years and up) Cat $75 Kittens (up to 4 months) $55 Adults (5 months to 7 years) $35 Seniors (8 years and up) $40 Second Kitten adopted at same time as other kitten $25 Second Cat (adult or senior) adopted at same time as other cat or kitten Small Animals $25 Birds $25 Bunnies $25 Ferrets Adoption Package includes: • Spay or neuter • Current vaccines, deworming, heartworm test (dogs), feline leukemia & FIV tests (cats) • Flea and tick treatment • Free behavior counseling • Training video • Bag of Science Diet food • Free vet exam at participating veterinarians • Free 30 day insurance policy provided by ShelterCare insurance • Monroe County license • Microchip • A lifelong friend! Like 3 people like this. Be the first of your friends. Directions & Hours FKSPCA Key West Animal Shelterflours of Operation 5230 College Road Stock Island Key West, FL 33040 (305) 294-4857 Map & Directions > Monday - Friday 10:00am - 6:OOpm Saturday 10:00am - 2:OOpm Sunday Closed http://www.fkspca.org/adopt/fees-and-policies 10/3/2010 - f�;':C�Yv f r t.f-} �'w1�'i. i •` ! } •. { F( IP57 r Form 990 0( Total revenue Related or exempt function Federated campaigns 1a revenue Membership dues 16 TOS'd Fundraising events 1 c 5 000. Related organizations 1 d v a a Government grants (contributions) 'a 389, 729 . 0 5 a m f All other contributions, �, grants, and 8 iz o similar amounts not includes above if 208 069 . cx g Moncash contnbas included in Ins la -If $ 81283. u h Total. Add lines 1 a-1 fur ► 602,798. = 2a SPAY &—NEUTER CLINIC suauieas Code 22 822. 22,822 b PET ADOPTIONS 15 648. 15,648 d----------------- � e — If All other program service revenue € Total. Add tines 2a.2f ► 38,470.1 3 Investment income (including dividends, interest and other similar amounts) ► 8,488.1 8,488. 4 Income from investment of tax-exempt bond proceeds ► 5 Royalties ► (1) Read W Personal 6a Gross Rents b Less rental expenses c Rental income or (lass) d Net rental income or Qoss ► 7a Gross amount from sales of n Securities C-) Other assets other than inventory b Less cost or other basis and sales expenses c Gain or (loss) d Net gain or Coss) ► m ': Be Gross income from fundraising events (not $ including 5, 000. of contributions reported on Tune lc) $ See Part IV, line 18 a 72,107. b Less direct expenses b 2,758. o c Net income or (loss) from fundraising events P. 69 349. 9a Gross income from gaming activities See Part IV, line 19 a b Less. direct expenses b c Net income or (loss) from gaming activities ► 10a Gross sales of inventory, less returns and allowances a 15,096. b Less. cost of goods sold bi 12 778. c Net income or loss from sales of invento P. 2,318.1 Ad,scellaneeus Revenua Business Coda I 65-0891564 Pac C Unrelated Rev�en)ue business excluded from I revenue under section 318. ,.phi t 02- gottwaid.inda@yahoo.com From: "Leto -Beth" <Leto-Beth@MonroeCounty-FL.Gov> Date: Thursday, August 26, 2010 10:09 AM To: "Hutton -Suzanne" <Hutton-Suzanne@MonroeCounty-FL.Gov>; "Limbert-Christine" <Limbert- Christine@MonroeCounty-FL.Gov> Cc: "Pierce -Dent' <Pierce-Dent@MonroeCounty-FL.Gov> Subject: RE: Adoption Fees Probably, but with everything else going on... Though I did mention to Bob yesterday (after a phone conf. call with Danny K.) that we will need to give direction to the SPCA when the temporarily assume the middle k cps., an a say e'd have to thinl_—bou_ it. 3.e., do we allow them to charge what they're charging in the lower keys, direct them to follow the Fee Reso u on etc. Thanks, Beth From: Hutton -Suzanne Sent: Monday, August 23, 2010 11:46 AM To: Limbert-Christine; Leto -Beth Subject: Adoption Fees We know SUFA & FKSPCA have been charging more than resolution provides. I just looked at FKSPCA website & they at least show a bunch of tests & vaccinations that the adoption fees are covering. Should we revisit the fee reso soon? S,74 re,4. If.&. County Attorney Monroe County 1111 12th St., Ste. 408 Key West, FI.33040 305-292-3470 From: Limbert-Christine Sent: Monday, August 2-3, 2010 11:10 AM To: Leto -Beth Cc: Hutton -Suzanne Subject: Re: Dangerous dog Ordinance Beth, I think the dangerous dog ordinance is ready to be circulated among the contractors. If we want to wait till the dust clears from everything else that is going on that is fine. We may want to only send it to HACC, since they have expressed an interest in its completion. I would just ask that any suggestions or changes be submitted to me via email. I don't want to have to spend hours justifying or explaining it over the phone if I can avoid that at all. I added language that the person seeking to appeal the dangerous dog designation will be responsible for all cost incurred and shall pay the cost for the administrative hearing officer before the hearing will be scheduled. It is added under section 4-75subsection (b). if you have any questions/concerns, let me know I and I will try to address. Thank you. Christine M. Limbert-Barrows Asst. County Attorney Monroe County Attorney's Office P.O. Box 1026 Key West, FL 33041-1026 10/26/2010 EXHIBIT "A" FORMS REQUIRED TO BE USED BY CONTRACTOR ADOPTION AGREEMENT (ORGANIZATION'S NAME) Monroe County, Florida This Agreement is entered into between (name of Adopter). the "Adopter," and (name of organization). the "Agency" this day of month 200; In consideration of the mutual promises contained herein, the above stated parties hereby agree as follows: 1. Agency shall release to Adopter the animal described in Receipt No. 2. Agency has provided basic care to the animal, and has found it to be in apparent good health, but makes no guarantees as to any undetected medical disorders or defects in its disposition. Any medical treatment or procedures rendered to the animal preparatory to the adoption shall be listed on a receipt provided to Adopter. Adopter may return the animal within 10 days of adoption without further charge only if the animal is certified by a licensed veterinarian to suffer from a congenital disorder. Any return after that time or for other than a congenital disorder will be subject to the Agency's Intake Fee. In recognition that Agency is a not -for -profit organization providing shelter care for the County shelter, none of the adoption or other related preparatory fees are refundable. 3. In consideration of the privilege of adoption, Adopter hereby waives any and all claims for damages against Agency and Monroe County, their officers, employees, agents and representatives which may result from this adoption, including, but not limited to, any veterinary costs or expenses incurred for the animal, damages or injury to property or person. 4. Animal has been neutered or spayed. Adopter agrees that spaying/neutering is a condition of the adoption and this contract provision may be enforced in Court_ In the event that the animal is discovered to have not been neutered or spayed for any reason prior to release to Adopter, Agency shall, by written notice delivered in person or by registered mail, return receipt, require Adopter, within ninety (90) days of said notice, to provide to Agency a licensed Veterinarian's certified statement that the animal has been neutered/spayed or shall return the animal to the Agency for such procedure. Should Agency action become necessary to enforce this provision, Adopter agrees to pay all costs, including court costs and attorney's fees of the Agency. Should a Court adjudicate this issue, the parties agree that in addition to payment by Adopter of all costs, the Agency shall be entitled to injunctive relief requiring the spay/neuter surgical procedure. 5. Adopter agrees to provide humane care for the animal in accordance with all laws and ordinances in force in Monroe County. Adopter will not sell, trade, give away, or otherwise dispose of said animal without first giving Agency the right -to take possession and ownership of the animal, subject only to the Agency's Intake The as set by Monroe County Resolution. SO AGREED the date first written above. (Signature of Adopter) (Signature of Agency Representative) Bankof America 4w Capture Date: 02107/2008 Sequence IP 1092449603 LINDA D. GOlTWALD 7g32 TUNA DR. MARATHON. FL 33050 to the Date GYJ _ Bank ofAmer[ca, ACH Wroat=V far , i:06300004?s: 00306? 5964 C5 M _10 �" �4 x v• 0 rn M 0 a 't7 C �mm0 co a '+'t Electronic Endorsements Date Sequence Bank # BOFD TRN BankKone 02/08/2008 6613966718 61000146 N N rEDERAL RS9 HAM OF 02/07/2008 000300004800 67014110 Y Y CzLvrzbmz&L RAM 02/07/2008 001092449603 111012822 N N BANS OF AHBRICA, NA No Payee 8ndorssments round 899 63-41 o� Page 67 of 189 Print Req:A0100901000205 Wed Sep 01 15:37:40 PDT 2010 UE p -T-ra Inc. s m Irst State oMarinetsanK Type Data Num Tupe of Transaction To Bank Amount Deposit 09/06/2007 money from 1st state bank account Marine Bank - 9255 5.000.00 Deposit 11/01/2007 money from 1st state bank Marine Bank - 9255 5.000.00 Transfer 03106/2008 Funds Transfer Marine Bank - 9255 5.000.00 Transfer 04/04=08 Payroll Funds Transfer Marine Bank - 9255 6.500.00 Transfer 06/03/2008 Funds Transfer Marine Bards - 9255 3,500.00 Transfer 06/06/2008 Funds Transfer Marine Bank - 9255 1,000.130 Transfer 07/01/2008 Funds Transfer Marne Bank - 0255 5,000.00 Transfer 08/06/2008 Funds Transfer Marine Bank - 9255 3,500.00 Transfer 09/29/2008 Funds Transfer Marine Bank - 9255 5,000.00 Transfer 10/10/2008 Funds Transfer Marine Bank - 9255 2.0C.O.00 Transfer 02/04/2009 Funds Transfer Marine Bank - 9255 5.000.00 Transfer 05/21/2009 Funds Transfer Marine PRnk - 9955 10.000.00 Transfer 07/27/2009 Funds Transfer Marine Bank - 9255 81000.00 Transfer 08/06/2009 Funds Transfer Marine Bank -9255 5.000.00 Check 10/26/2009 102409-1 Marine Bank - 9255 15.000.00 Total Transferred 84.500.00 Subject: In Support ofLmda Gottwald & Stand Up For Animals. Date: Fri, 3 Sep 2410 1 I :0935 +0000 ! Z-- - h b jt To The Editor, We were appalled to read the mis-information and uninformed opinion published by various sources regarding Linda Gottwald and.the SUFA Organisation. Innocent until proven guHty is surely the rule and good legal advice would always be for either side to comment as little as possible so as not to prejudice any subsequent legal process. it appears that SUFA ,on legal advice, behaved correctly. We are proud to be one of the main fiord raiser/donators for Stand Up For Animals both at Marathon and Big Pine Key and we would hke to confirm that all the money we have raised for this organisation over the past six years , which is in excess of $7000 in cash plus a number of cheques, has been given to SUFA completely unrestricted with our full permission to use it for the animals in any way. We were more than happy for it to be used to help with the rehoming of animals to Second Chance Ranch, Michigan. In fact we particularly hoped that some ofthe $1500 or so from the fund raiser last November at Boondocks would go towards the relocation of the wonderful Wolf -hybrid Chachi and his mate Eva to Michigan so they would be able avoid the Florida summer and be in a more suitable climate for them We are very proud to have been able to raise funds for the wonderfil work that Linda Gottwald at Marathon and Lee Ann Mathews at Big Pine and all their incredible staffundertook so selflessly on a seven day a week basis, and we would have been very happy to continue to do so. To date we have adopted flour wonderfull dogs from SUFA, three of which would have been euthanized by any other organisation due to their advanced age. They are now able to spend the remainder oftheir dives happily with us thanks to Stand Up for Annnals. We ran an animal and bird rescue centre in I n,-,land for almost 30 years and would just Ike to say that Stand up for Animals is the best possible example of dedication to the welfare of animals that anyone could wish to see. Mary and Robin Haigh Surrey Bird Rescue and Conservation Centre, Abbey Bridge Farmhouse, Colonels Lane, Chertsey, Surrey, i f G M � 1�7 ti a r a e Y s r^ a • N 4 w �°yaro'"au�w zxX )1 C>/ 1- Rif Page 1 of 2 gottwald.inda@yahooxom From: "Hutton -Suzanne" < H utton-Suzanne@Mon roeCounty-FL. Gov> Date: Thursday, June 17, 2010 12:06 PM To: "Lundstrom-Tamara" <Lundstrom-Tamara@MonroeCounty-FL.Gov> Subject: RE: Pet Friends Magazine animal news pet news Northern Michigan pet food recalls animal shelters She did want to remove all the animals when she was talking about walking away from the shelter on 6!30 �. & I wondered what sne was going to do w th them. I don't imagine Michigan would be thrilled to see a `J bunch of conch dogs & cats contribute to their existing problems. ` ,Su;Ax d ,4 NuN.oa Couflty P.vcrney Monroe CeunN 1111 12trSt.Ste 408 Key West, FI 22040 105-2y� 341 From: Lundstrom-Tamara Sent: Thursday, June 17, 2010 11:58 AM To: Hutton -Suzanne Cc: Gastesi-Roman Subject: RE: Pet Friends Magazine animal news pet news Northern Michigan pet food recalls animal shelters So, is it safe to assume that we are bending over backwards to accommodate an animal shelter provider who is busily making plans for a shift to Michigan in the very near future causing yet again a re -bid of I hese provider services?'> She has said running this shelter has required her to work. It continuously, can it now run without her present? Somebody with some authority to do so needs to ask her some pointed questions so the County is not blind -sided _ Roman, what do you to nk? Tamara Lundstrom Executive Assistant Commissioner Mario Di Gennare Monroe County Commissioner - District 4 9400 Overseas Highway Ste 210 Marathon FL 33050 Ph, 305 289-6000 Fx: 305 289-4610 HELP US HELP YOU! 47- �A'Il ✓`'✓� Va,r Please take a moment to complete our Customer Satisfaction Survey: nttp ilmonroecofi virtuaitown hail net/Pagesr'MonroeCoFL WebDocsicss Your feedback is important to us! Please note: Florida has a very broad public records law. Most written communications to or from the County regarding County business are public record, avai;able to the public and media upon request Your e-mail communication may t>e subject to public disclosure. From: Hutton -Suzanne Sent: Thursday, June 17, 2010 11:46 AM To: County Commissioners and Aides; County Administrator 10/2312010 10/12/2010 04:24 3052895863 LL FINANCIAL Paul S. Mills, C.P.A. '- — Telephone (305) 2943699 FOX (3051 292-1192 1541 Fifth Street ptnflbcpa@aol.com KeY West, Fl. 33M September 30, 2010 Stand Up For Animals, Inc. CIO Linda Kruszka P.O. Box 622592 + Marathon Shores, Florida 33052 Dear Ms. Gottwald_ This letter serves as my engagement letter. Below I define the nature and scope of the services to be performed by me and the associated fees charged for those services. I will audit the Statement of Financial Position of Stand Up For Animals, Inc. as of June 30, 2009, and the related statements of activities, functional expenses, and the statement of cash flows for the year then ended. Audit Objectives The Objective of my audit is the expression of an opinion as to whether your financial statements are fairly presented, In all material respects, in conformity with accounting principles generally accepted in the U.S., and to report on the fairness of the additional information referred to in the first paragraph, when considered in relation to the financial statements takers as a whole. The objective also includes reporting on • Internal controls related to the financial statements and compliance with laws, regulations, and the provisions of contracts or grant agreements, nonoompliance with which could have a materiel effect on the financial statements in accordance with Single Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States, Local Governments, and Non -Profit Organizations. • Internal control related to major programs and an opinion (or disclaimer of Opinion) on compliance with laws, regulations, and the provisions of contracts or Grant agreements that could have a direct and material effect on each major Program in accordance with the Single Audit Act Amendments of 1996 and OMB Circular A-133, Audits of States, Local Govemments, and Non -Profit Organizations. The report on internal control and compliance will each include a statement that the report is intended for the information and use of the audit committee, management, and specific legislative or regulatory bodies, federal and state awarding agencies, and if applicable, pass -through entities and is not intended to be and should not be used by anyone other than these specified parties. My audit will be conducted in accordance with U.S. generally accepted auditing standards; the Single Audit act Amendments of 1996; and the provisions of OMB Circular A-133, and will include tests of accounting records, a determination of major programs in accordance with Circular A-133, and other procedures I consider necessary to enable me to express such an opinion and to render the required reports. If my opinion on the financial statements or the Single Audit compliance opinion is other than unqualified, I will fully discuss the reasons with you in advance. 10/12/2010 04:24 3052895863 LL FINANCIAL PAGE 05/05 Linda Gottwald Executive Director Stand Up For Animals, Inc. Page Four Audit Administration, Fees, and Other My fee to perform the audit of the financial statements Is $ 3,800.00. I require a retainer in the amount of $ 2,000.00 and will expect payment with the signing of this engagement letter. I appreciate the opportunity to be of service to you and believe this letter accurately summarizes the significant terms of my engagement. If you have any questions, please let me know. If you agree with the terms of my engagement as described In this letter, please sign the enclosed copy and return It to me. Very truly yours, aA Paul S. Mills Certified Public Accountant RESPONSE: This letter correctly sets forth the understanding of Stand Up For Animals, Inc. Date: !SA/ L Message bttp://webmlearfiimkne0wamlmsgJsp?msF;d=6090&.folder-RMO... -- Forwarded Message - - kYh/ . L,'1— 7- From: Linda Gottwald <sufal@bellsouth.neb To: rmalafy@msn.com Cc: gottwald.linda ftahooxom Serb Thu, August 12, 20101:21:46 PM Subject Fw: Unda asked that i send this to yom it relates to the agreement whereby SOFA would provide housing for Shari Blessing. Jerry — Original Message From: Unda Gottwald To: Shari Blessina Sent: Monday, September 28,2009 3:07 PM Hi Shari, It was very nice talking with you this aftemoon - I wanted to give you some details about the position - for the first three months, we offer housing (one bedroom furnished duplex apartment down the street from the shelter) , including utilities and cable, and then an $860 to $1,000 stipend per month, based on the calculation of a 32 to 40 hour work week. After 90 days, you would be eligible for health insurance and a 401(k) plan. In January and February, the stipend would drop to a 20 hour workweek ( because I'll be back in town and working ) and then in March, it would shoot back up to full-time with a salary increase. After Feb., there is the option to continue with housing or opt our for direct hourly pay in lieu of housing. (It is extremely difficult - and expensive - to obtain housing here, which is why we offer it). In addition, I would pay you $125 a month to feed my cat colony of five. which Iive outside next to the duplex I am leaving for France for one week this Sunday, returning on Monday Oct. 12th. I f you would like to come down during that time, it might be a nice chance to see how you like it here. I would like someone to be able to shadow me for a few days before I leave for Michigan - and I hope to leave by Oct. 19th. Anyway, a lot to think about, I'm sure ... Let me know if you have any thoughts or questions .... Unda. 1 of 1 9/6/2010 3:25 PM - �Xh/6 LINDA D GOTTWALD REVOCABLE TRUST 239 LINDA D GOTTWALD TRTEE 0 e�= a aoso3 eTN AVENUE GULF 1223 MARATHON FL 330503056 ,,,— ,.�� Svc $ 70 Of JAII 1 1 Q~ h+F Bankof America's Bask of America Advantage® ,CkR90,OMI L,t fP ' 1:0 6 30000 4 71: 0� t,8 �,u'0 2 3 ILV. ane �.._._.... F- _- --�� Deposit Summary 10/14/2010 4:42 PM Summary of Deposits to Marine Bank - 9255 on 10/14/2010 Chk No. PmtMethod Rcd From Memo Amount 1213 Check Fees Castaneda Cat Pet Shop 35.00 709 Check Fees Sundeen Dog Adopt 110.00 5240 Check Fees Schwartz 10.00 5241 Check Fees Schwartz 10.00 5242 Check Contributions Schwartz 90.00 1749 Check Contributions Estate of Ellerbe 100.00 1480 Check Fees Seasquarcd 20.00 1722 Check Fees Hannah 70.00 1870 Check Fees Quinn 62.50 5919 Check Fees Marathon Vet Hosp 10.00 236 Check Fees Fay 65.00 1024 Check Contributions Malloy 40.00 9999 Check Fees Gottwald 30.00 239 Check Gottwald Water Reimbursement 627.70 Less Cash Back: Deposit Total: 1,280.20 Bankof Amen-ca � �404* Capture Date: 0412112009 Sequence* 6-892472353 LINDA M GOTMALD 04." 78M TUNA DR. 1090 MARATHON, FL 33060 Date 63-411M FL Pa to 0 f $ Dollars Bankofterica ACH WrMICWf For _V.-!5Leq 1:0630000tf?i: 003067591; Ila P Only FkTx Electronic Mmd=smwnts Date Sequence Bank # BOFB TM BankName 04/22/2009 6411771498 61000146 *111012822 W N NUDBRAL M BEAM oir 04/21/2009 006892472353 N x Bh= OF AMRXM, Na 04121/2009 013030361 67000438 y' y Ift BT&TE BAm or TE No Payee madoremnamts roumd Page 137 of 189 Print Req-#20100901000205 Wed Sep 0115:37:46 PDT 2010 0 aats�stooio FLORIDA KEYS ELECTRIC COOPERATIVE ASSOCIATION, INC. P.O. BOX 377 TAVERNIER FL 33070-0377 COOPERATIVE LOCATIONS: TAVERNIER OFFICE 916M Overseas Hwy Phone: (305) 852-2431 MARATHON OFFICE.' 3421 Overseas Hwy Phone: (305) 743.5344 TOLL FREE PHONE.1-800-858-8841i WEBSITE: www.tkeacom OFFICE HOURS: 8:00 AM TO 5:00 PM Monday - Friday 65D 1 AV 0.335 4 65D MU ROE COUNTY C-3 P-3 % LIIRA GOTTWALD STAND UP FOR ANIMALS 10550 AVIATip� BLVD MARATHON FL 33050-2908 hllrl�dll�r�"��II"1'�'t1�1111"11�II"���IIIII"1�11111j1111, CREDIT CARD PAYMENT -- DO NOT PAY • Payment is not av • EMPLOYEE IDEIEt-- Cooperadveident for identification b-. _ • If service is interrupted, check your fuses or circuit breakers. See if neighbors have service. Please report promply ff you be@eve bauble is on FKEC limes. • When reporting trouble or anything unusual, plena give your NAME, ACCOUNT NUMBER. and METER NUMBER as listed an this bill. • It is your responsibility to insure we have access to all MOWS. • Next reading data is subject to change. • Next reading data Jr. 09/139010 KWH USAGE HISTORY «: •..� 27 :};.;.� :.tax«:.: •. '2:: _dSS.:isfG*.'�I �[.�`•'+{i2i�59�LiR J M AM F J D N O S A ,..: � •.- n,w..w::4 „ � ;E-i.:....� J' : \ :. w..P:vt- .. 515490010 �_ f 1kCCODN"I' 10550 AVIATION BLVD INDUSTRIAL �i�':=:!:sy %•>r-/�ljk{ �• .x �'!� Q'F?fir;'$-.r•,a^xr;:. :vtii^}}.: j)fi�"-. •:.1..77-:''.{�ilGeA•.7�R:i11•"M:4Yfi�:.vp`ri4]i:$i$y'.•}i/r�:w?.iri.. �::r+F.' �o ' �$�.,`,'ci;; ;w::;?i7GtE<r'`'-r'i{:���. EI'' i F— �j�'�"/�(�4+ `:�`"'2st m ..v.4..{.. .�r:7.I'l ,�I�I�..��r OR1I1rK'�+r1V.1�}.�. :hC}.v :.. '>T.,Zr," }�• is i }`n{«:. �:n• PREVIOUS BALANCE 436.25 CUSTOMER CHARGE 21.00 PAYMENT 436.25 CR E i s � COST 271.6666 c. EQUITY 42.57 �. a r z i LOAD Mf;i1T CRED � GROSS RECPT TAIL 0.35 . yg. 7+a :..�,r:-x -; i ,S sea• 4 `ice 'fir .�y.s�': } b/` -^.+.k •.sc•�. :�. +Y� r d..z it e3 "a.qy" <A- -fir, q. e&s . i., .... �.�-v;�.:�t. ......... ...... ... .h. 1 r . .. .v.%::...: ��^4r°-.:'�i:?_?ki:]k•�}�' �`64F�A..^!"'.:. r ;/ 4i :if i:. '.4fiv •:C L.,n - - ]C i6:A�•.�-' � }i 'f..�fvi- .,`: ` ft6 •' '.�.r `oCv'.':i, L'.,, .;i . 'Y... GENERAL SERVICE D 02 10 07 13 010 TO 08 12)2010 -;:nc:-xhily.W6`•i!o�Yi.$:v.X,i-Y):r`...:ay TO ^ ... .... '::R'i:;:aY�s;}?1�;-:x:?.+�-T.!. `77:'.`:6:QiL'i:m was • :Ly.� .0760100 '• DONT FORGET YOUR HURRICANE PLAN! BE PREPARED!!! ,p,���r �iti�h'fr:Gr�`4"� ...,?.:..-::::.::.3%c. 31 1 6 1 PLEASE INDICATE CHANGE OF ADDRESS/ PHONE NUMBER HERE MAILING ADDRESS CITY _ STATE LP LOCATION PHONE NUMBER /OTHER PHONE NUMBER l MEMBER 8 SIGNATURE (REWORED TO CHANGE ADDREeS) 1000008898 MONROE COUNTY % LINDA GOTTWALD STAND UP FOR ANIMALS 10550 AVIATION BLVD MARATHON FL 33060-29M •* Credit Card Payment -- Do Not Pay ** •.s2, n a}vl..$::!On`'..�,i�%' +°?.,'�'. . o.: a3. , L" ?,:4;,i3?i• M.�.'`.?Gc}$:<.a 09/02/2010 515490010 414.28 NI 111111111111111811111111101YIBII�IIIIII�I®II FLORIDA KEYS ELECTRIC COOPERATIVE ASSOCIATION, INC. 02 PO BOX 377 TAVERNIER FL 3307OMn Irrllrrrtlrllrrrlrr�ltlrrrll.rrrrll�l�.rlirr�il�rrtr[Ir�l Fa 110240515490010000041428000041428081320106 / BankatAnwica f� Capture Date: 1012912007 Sequence M 592372782 LINDA D. GOTTWALD 04-99 1 078 7932 TUNA DR. Date 2 1223 � r 63-l16 MARATHON, FL =50 u Pay 0rdto the erof y Wes' Dollars 8 ;K BankofAmerica �. ACHRITM100277 AP For �- 1:0 6 3000O U 71: 00 30 6 ? 5 9 6 48 61i' 4078 1,000000 L 2 Si00.1' Ix. 043(_115 /49399 S0�•7�11V7,. :r Ofi�-�O�001� 9=9 EiiF�3Fi8S:?TRC=3fifi7 PY.=01 LLt 6 �34- P353 •. Eleatramic zndorseawits Date SeOueanae Bank # Rom TEN }3Ha3)mams 10/29/2007 0531186353 63000199 N T FEDERAL RES HAW OF 10/29/2007 000592372782 111012822 N N SANK or AMBRICA, NA 10/29/2007 6315176044 .61000146 N N FEDERAL RES SAMC OF No Payees Endorsements Found Page 54 of 199 Print Req:#20100901000205 { U Wed Sep 01 15:37:37 P .J •• A05 169 6/ IOSSO AVIATION BLVD BY. MARATHON FL 330SO Tile Date neoRTAur xmForeemon 1. When ownership of the vehicle described herein is transferred, the salter MUST complete In full the Transfer of Title by Salter section at the bottom of Mail To: the certificate of title. 2- Upon sale of this vehicle, the seller must complete STAND UP FOR ANIMALS INC the mile* of sale on the reverse side of this form. 10550 AVIATION BLVD 3. Remove your license plate from the vehicle. MARATHON FL 330SO-2906 4. See the web address below for more information and the appropriate forms required forthe purchaser to title and register the vehicle, mobile home orvessel: http:/Awnw.hsmv.stale.fl.usthtmVtillint.htmI Identification Number Year Make Body --7J rj"FMMYU02Z47KA86 WT L-BHP Vessel Regis. No. M Number Lion Release T 1 T 149 2OO7FORD 0 UT 31761 9168509112iin the the described vehicle k hereby released Prev Color —F A Innary Ilrand —T— Secondary Brand —7 &V Line — Prev Issue Date gy S am-FGRN TkIVAJE [state Title FOdometer Status or Vessel Monufacturer or ON use Hull Material Date of Iss 271 MILES 09/16/2006 ACTUAL�1O/OS/2;j6Dal Registered Owner STAND UP FOR ANIMALS INC 10550 AVIATION BLVD MARATHON FL 33050- I it Lienholder NONE DIVISION OF MOTOR VEHICLES TALLAHASSEE FLORIDA DEPARTMENT OF HIGHWAY SAFETY AND MOTOR VEHICLES Carl A. Ford Fred 0. Dickinson III Director Esecullve Director TRANSFER OF TITLE BY SELLER Mft &action most be completed at the time of sale.) Federal undlor slide law require 1I dor Peller'" die inilop. purcliences union, soffini; price and dale mid in connection with die treourfarofoweership. Failure to covaiijoic orproviding afAiss stalcovent nay result in fines mdtor impris-datmot. - 7Uvtidciotwwmtcdiobcfmfm¢imylians. -1 Ins noted and6cfmoof6cmdficdaand lbcntowrvchiclewvowel described ishcrcbyftwL4crrcdI Seller Most Enter Purchusce0laac: Address: Seller Mot Eater Sdii.g Prim: ".If= Must Enter Dric gold: IfWu in" dad III or[:] 6 d iliji ado sides, now reads LJ LJ LJ • LJ LJL.J•LxJ (no issue) railer, date ftcsd�. on it hereby corlify that in doc hem ofray fainw] edp din odme1w.M-D&ng:. Lreflects ACTUAL NnEAGE. 2.i.oNExLmsoFnsmmmmr— AL LaI 3AM)T7E]EACTMALPAMILEAGE. UNDER PENALTIES OF PERJURY. I DECLARE THAT I HAVE READ THE rdREammi; vocumENT AND THAT THE FACTS STATED IN IT ARE TRUE 3FI.I.ER KI KtI Sip Here: silp Here: -- ---- Print FicroT Selling Dcolves L;wnmNumbcr: Tax,*.: TaI Coliccicd; Auction Nou"I Uccn=Nmber. PURCHASER Mari Sip Has: Print Fiore: fidnI BY LAW IF NOT CO -PURCHASER Mot Sip Hem; Print H BID PROPOSAL FORM 1. The total- price to operate the Big Pine. Key Animal Control Shelter and the Marathon Animal Control Sheltea and to provide completeaniimal control and enforcement services from M_ ile Marken 16.7 through Mile Marker 69, including' lime Cities of Marathon, Key Colony. Beach and Layton, is $ =per annum. 2. ALTERNATE BID: The total price too to the Bi Key Animal'Control Shelter and the pri 1e S' Y Marathon Animal Control Shelter and to provide complete`aziiim'al control and enforcement services_from 4. Mile Marker 16.7 through Mile Marker 69, including the Cities. of Marathon; Key Colony Beach and Layton, utilizing Monroe County's vehicle described in Exhibit "D" of the Request for Bids, is $ per annum. Contractor shall also prepare a proposed budget, showing accounts and amounts budgeted, and submit some with this Bid Form, the Non -Collusion Affidavit, Ethics Clause form, and Drug -Free Workplace form. .Sfund C,C�r .� �i'Iima /sue Sv1c Company Name /0550 /tiyyh-hyn 63 DSO Company Address �305) 3q3 - O.V-C/.y Phone Number Signature and Title of Authorized Representative &//-V /as Date Z 33 .,,EXh l'b t Y oceebw iv 2010 To tttc Maaaoa Of G---- d 91011: k x *wm to the $oP=bw 2Qt4 tot byr Moore Ctl=y, ° fro Dkodu s RIMleas boa aavkmW auuvaoa * ad Wand by * o 1Pm&W o, VV hr onnu* baud as m am of mud n tab aoMm) as prx ow m � to do hom a vock, jx*xft walc=& aad 2417 an aU pedab Cidrowhw cduwim aoa'laww m d lug ooe►tdiuptow tcp tea' "dodo& was Vial Dr. Goltwt M dow va br mot+ts, Ws at howred to Larva her a9 the MWOWVD Wftow d SOFA. A"vvvmY+ LAde PMWH ?,I , roc, fund up *' Aulowsbo. l, 1\ S\ A+alsrMy� Yica ftgde&, 3m4 Up I=Arumid TMIUM S=d UptrAmbob r Vocnio* Jo dm 6muny►, Su dd Up forAfilm b op!vlft FdFJNAIKY October 5, 2010 To whom it may concern: &hihl,� d z/ - Braydi was a Stand Up For Animals canine who I treated from August 2008--April 2009. Braydi was diagnosed with colitis and severe food allergies. I am writing this letter at this time to confirm that Braydi`s recommended diet was beef (any kind, including boneless steak) along with squash and pumpkin. Any questions regarding the purchase of these recommended foods please contact me at 305-743�7099. Sincer Dr_ eraldine Diethelm Marathon Veterinary Hospital Chief of Staff 11187 Overseas s•righ M, Marathon, FL 33050 / Ph (305) 743-7099, Fax 1305) 7434057 1rn inn+n Untitled Document Z— - ►iyahoo.com) Date: Wed, October 13, 2010 8:24:14 AM Cc: Subject: Fw: Fwd: SUFA Letter. To whom it may concern: My name is Henry F. McMinn. While I was living in the Fla Keys 1 volunteered @ The Big Pine Animal Shelter of SUFA, from July 2007 to Jan 2010. 1 was working @ Lower Keys Medical Center during my time in the keys. While there I established a "Adoption Wall" of photos of our adoptable pets in Big Pine. I also started a 'donation' can. Every so often I would take the money from the donation can and buy needed items for our shelter animals in Big Pine. I would then post the receipts on the wall in the laboratory so people would know where their donations went. This became a very popular'community outreach program' of our hospital and the donation can, or the CAT -CAN as I called it, generated quite a bit of money. I would also contribute quite a bit on my own to our shelter. During this time our shelter got in a young female Boxer who was stricken with chronic diarrhea. Hew name was Bradie. I became quite attached to this sweet dog and did quite a bit of research into her condition. I found out, via the Internet, that Bradie could possible have a condition called HUC, histocytitic ulcerative colitis, which could only be properly diagnosed with a colonoscopy. Within a few weeks I had enough donation money to have the procedure preformed by Dr Douglas Mader. The results came back and my diagnosis of HUC was correct. This was not good news for Bradie. it is very hard to treat, along with certain medications Bradie was put on a special diet, which consisted of high fiber and protein. The staff of SUFA and myself bought Bradie whatever she needed. Some of the money from the CAT -CAN was used to buy these items. This included cans of Pumpkin ( fiber) and lean meat( protein) which we cooked at our homes and kept in the shelter fridge. Bradie would be fled 3 x a day, 8 hrs apart, I would feed her 11pm meal 7 days a week. We tried everything but in May 2009 we lost Bradie. She took her last breath looking into my eyes. Two days later I drove her to Miami and had a private cremation which I paid for her remains are on my mantle in TX This is just one example of how donations were used in SUFA. Please feel free to contact me for any additional into on my yrs of volunteering @ SUFA. Thank you, Henry F. McMinn 305 393 3982 1/1 10/12/2010 04:24 3052895863 10/08/2010 13:28 2319354411 t Has P 1 7 A Sul ovemm Hwy MiniM , Pt 33M S SHELTER ANIMAL s 10550 AVIATION c MARA2'iiON - EL 33050, LL FINANCIAL BU5INE5 HELPER June 11, 2010 STATEMENT EMIENT asat•,tea 001142231 PATIENT: JEF'F LU=K,..._..-' . PATIENT #: $242732•--._ BALANCE; $18)K66 ADM. DOTE: 0 III10 �^'' L..=;� DEAR SHELTER ANIMAL U — �1 You have ignored our previous .request Eor payment of your past due account. Your account le seriously DELINQUENTI if we do not receive the balance in full within ten i10i trays, we will tacommencj that your aoaownt be referred to a professional collection.xigency. This is a FINAL NOTICE. The only way to avoid this action is to pay in full or contact our office at the number below. You may pay with Mastercard, Visa, Discover or Amexiaan Express by filling out And signing the form below. .NOW.NOW ,, PAT 0MMM 7 DAYS A WEEK 24EWDU AT WWW. fisherammabParital -cam PLEASE RETURN LOWER PORTION WXTH YOUR PAYMENT Rasa vtrwou. son rwrua wC. �9s O $ �� o �0..� �:0&TDi611D: DOtoW It2SS" ia90 061292010 2890 31 eD 66 10/14/2010 THU 9:55 FAX 3054349040 GCMK ON �. CD 0 a° H co CA.. gal y A� y� w w rb - �, C M 0 K 10/5/2010 Print From: joan rinyu 0oanrinyu@att.net) To: gottwald.linda@yahoo.com; Date: Mon, October 4, 2010 5:3146 PM Cc: Subject: letter to County Clerk October 4, 2010 TO: Mr. Danny Kolhage County Clerk FROM: Joan E. Rinyu RE: SUFA Donation Dear Mr. Kolhage: Please be advised that a donation in the amount of $10.000.00 was made to SUFA, Inc., on May 2, 2007, Check # 1035 from my American Express Financial Cash Management Fund. These finds were to help in the care of the cats that were being trapped by USF&W, so that they would not be euthenized. As part ofthe improvements to the AninW Shelter on Big Pine, I requested a portion ofthe fiords be used to provide mosquito screening on the lower lever, which was done from these finds, not from Monroe County funds, in the amount of$2,500. Joan E. Rinyu P.O. Box 430468 Big Pine Key, FL 33043-0468 305-872-2548 us.mg5.mail.yahoo.com/dc/blank.html?b... 1/1