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Contract C84353 -6 e'U e. G 9�35 (DEP Contract Number) FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION FLORIDA RECREATION DEVELOPMENT ASSISTANCE PROGRAM Project Grant Agreement - Development his Agreement is made and entered into this day of , 19 ,, by and between the State of Florida, Department of Environmental Protection, hereinafter called the DEPARTMENT, and Monroe County, hereinafter called the GRANTEE, in furtherance of an approved outdoor recreation project. In consideration of the mutual covenants contained herein and pursuant to Sections 370.023, 375.021 and 375.075, Florida Statutes, and Chapter 16D-5, Part V, Florida Administrative Code, the parties hereto agree as follows: 1. This Agreement shall be performed in accordance with Sections 370.023, 375.021 and 375.075, Florida Statutes, and Chapter 16D-5, Part V, Florida Administrative Code, hereinafter called the RULE. The GRANTEE shall comply with all provisions of the RULE, which is incorporated into this Agreement by reference, as if fully set forth herein. Disputes concerning the interpretation or application of this Agreement shall be resolved by the DEPARTMENT whose decision shall be final and binding on the GRANTEE. The DEPARTMENT may cancel this Agreement for failure by the GRANTEE to perform pursuant to the terms and conditions of this Agreement. It is the intent of the DEPARTMENT and the GRANTEE that none of the provisions of Section 163.01, Page 1 of 10 LI Florida Statutes, shall have application to this Agreement. 2. The DEPARTMENT has found that outdoor recreation is the primary purpose of the project known as Bernstein Park (Florida Recreation Development Assistance Program, Project Number F94030), hereinafter called the PROJECT, and enters into this Agreement with the GRANTEE for construction of outdoor recreation facilities and improvements on real property, the legal description of which is set forth in Exhibit A, attached. 3. The GRANTEE will construct, or cause to be constructed, certain outdoor recreation facilities and improvements in accordance with the following PROJECT elements which may be modified with good cause by the DEPARTMENT: fishing pier, basketball court, picnic facilities, bike rack, signage, parking and other related support facilities. 4. The DEPARTMENT shall pay, on a reimbursement basis, to the GRANTEE, funds not to exceed $100,000.00, which will pay the DEPARTMENT'S share of the cost of the PROJECT. DEPARTMENT fund limits are based upon the following: DEPARTMENT Amount $ 100,000.00 75% GRANTEE Match $ 33,333.00 25% Type of Match Cash and/or In -kind Services The PROJECT reimbursement request shall include all documentation required by the DEPARTMENT for a proper pre -audit and post -audit review. The Contract Manager shall, within sixty (60) days after Page 2 of 10 receipt of a payment request, review the work accomplished to date on the GRANT and, if in order, approve the request for payment. The DEPARTMENT shall retain 10% of the entire DEPARTMENT amount until completion of the PROJECT. 5. Prior to commencement of project construction, the GRANTEE shall submit for DEPARTMENT approval the documentation described in the Florida Recreation Development Assistance Program Development Project Commencement Documentation Form, DEP Form 42-005. 6. The GRANTEE shall comply with the DEPARTMENT'S Grant and Contract Accountability Policy, Chapter 16A-11, Florida Administrative Code, hereinafter called the POLICY, and incorporated into this Agreement by reference as if fully set forth herein. The GRANTEE shall ensure that all purchases of goods and services for accomplishment of the PROJECT shall be secured in accordance with the GRANTEE'S adopted procurement procedures. Expenses representing the PROJECT costs, including required matching contribution, shall be reported to the DEPARTMENT and summarized on certification forms provided in the POLICY. The POLICY establishes uniform guidelines and procedures to be utilized by the DEPARTMENT and the GRANTEE in accounting for grant funds disbursed under the PROJECT and sets forth principles for determining eligible costs, supporting documentation and minimum reporting requirements. The GRANTEE shall retain all records supporting PROJECT costs for three (3) years after the fiscal year in which the final PROJECT payment Page 3 of 10 was released by the DEPARTMENT or until final resolution of matters resulting from any litigation, claim or audit that started prior to the expiration of the three-year retention period. The DEPARTMENT, Auditor General, State Comptroller and other relevant parties shall have the right to inspect and audit the GRANTEE'S records for said PROJECT. 7. Program funds may be reimbursed for eligible costs incurred prior to execution of this Agreement if the GRANTEE has been granted a Waiver of Retroactivity and all applicable requirements have been satisfied. 8. The DEPARTMENT and the GRANTEE fully understand and agree that there shall be no reimbursement of funds by the DEPARTMENT for any obligation or expenditure made prior to the execution of this Agreement with the exception of $2,025.10, for: planning and design costs. 9. This Agreement shall become effective upon execution and the Grantee shall complete construction of all PROJECT elements on or before April 1, 1996. All PROJECT close- out documentation shall be submitted to the DEPARTMENT prior to release of Program funds pursuant to the requirements of the RULE. 10. Mary Ann Lee, Community Assistance Consultant, or successor, is hereby designated the DEPARTMENT'S Contract Manager for the purpose of this Agreement and shall be responsible for ensuring performance of its terms and conditions and shall approve all reimbursement requests prior to payment. The Page 4 of 10 GRANTEE'S Liaison Agent, as identified in the project application, shall act on behalf of the GRANTEE relative to the provisions of the Agreement. The GRANTEE'S Liaison Agent shall submit to the DEPARTMENT signed PROJECT status reports every ninety (90) days summarizing the work accomplished, problems encountered, percentage of completion and other appropriate information. Photographs shall be submitted when appropriate to reflect the construction work accomplished. 11. All monies expended by the GRANTEE for the purpose contained herein shall be subject to preaudit review and approval by the Comptroller of Florida in accordance with Section 17.03, Florida Statutes. 12. Each party hereto agrees that it shall be solely responsible for the wrongful acts of its employees, contractors, and agents. However, nothing contained herein shall constitute a waiver by either party of its sovereign immunity and the limitations set forth in Section 768.28, Florida Statutes. 13. The DEPARTMENT reserves the right to inspect said PROJECT and any and all records related thereto at any time. 14. This Agreement may be unilaterally cancelled by the DEPARTMENT in the event the GRANTEE refuses to allow public access to all documents, papers, letters or other materials made or received in conjunction with the Agreement pursuant to the provisions of Chapter 119, Florida Statutes. 15. Following receipt of an audit report identifying any reimbursement due the DEPARTMENT for non-compliance by the Page 5 of 10 GRANTEE with said Agreement, the GRANTEE will be allowed a maximum of sixty (60) days to submit additional pertinent documentation to offset the amount identified as being due the DEPARTMENT. The DEPARTMENT, following a review of the documentation submitted by the GRANTEE, will inform the GRANTEE of any reimbursement due the DEPARTMENT. 16. The DEPARTMENT shall have the right to demand a refund, either in whole or part, of the funds provided to the GRANTEE for non-compliance with the terms of the Agreement, and the GRANTEE upon notification from the DEPARTMENT, agrees to refund, and will forthwith pay, the amount of money demanded -- which payment shall be made directly to the DEPARTMENT. Such refund shall include interest calculated at two (2) percent over the prevailing prime rate as reported by the Federal Reserve. 17. The State of Florida's performance and obligation to pay under this Agreement is contingent upon an annual appropriation by the Legislature. 18. Reimbursement of eligible travel expenses shall be subject to the requirements of Section 112.061, Florida Statutes. 19. Allowable indirect costs shall not exceed 15% of the GRANTEE'S eligible wages and salaries. Indirect costs that exceed 15% must be approved in advance by the DEPARTMENT to be considered eligible PROJECT expenses. 20. Asphalt paving for the PROJECT shall conform to the Florida Department of Transportation's specifications for road and bridge construction. Bid specifications, contracts and/or Page 6 of 10 purchase orders of the GRANTEE must specify thickness of asphalt and square yards to be paved. 21. Prior to final reimbursement, the GRANTEE must erect a permanent information sign on the project site which credits the Florida Department of Environmental Protection and the Florida Recreation Development Assistance Program. 22. Land owned by the GRANTEE, which is developed or acquired with FRDAP funds, shall be dedicated in perpetuity as an outdoor recreation site for the use and benefit of the public. The dedication must be recorded in the public property records by the GRANTEE. The GRANTEE shall ensure that the project, if on GRANTEE -owned land and purchased or developed with FRDAP funds, shall be managed for outdoor recreation purposes for a minimum period of twenty-five (25) years from the completion date set forth in the project completion certificate. Land under control other than by ownership of the GRANTEE (e.g., lease, permit, management agreement or other similar instrument, etc.) and developed with program funds shall be managed as an outdoor recreation area for the public for a minimum period of twenty- five (25) years from the completion date set forth in the project completion certificate. This project shall be open at reasonable times and shall be managed in a safe and attractive manner appropriate for public use. Should GRANTEE convert all or part of the project site to other than DEPARTMENT staff approved recreational uses, the GRANTEE shall replace the area, facilities, resource and site at its own expense with a project Page 7 of 10 of comparable scope and quality acceptable to the DEPARTMENT. 23. No person on the grounds of race, creed, color, national origin, age, sex, or disability, shall be excluded from participation in; be denied the proceeds or benefits of; or be otherwise subjected to discrimination} in performance of this Agreement. 24. This Agreement strictly prohibits the expenditure of FRDAP funds for the purpose of lobbying the Legislature, the judicial branch, or a state agency. 25. Any local governmental entity, nonprofit organization, or for -profit organization that is awarded funds from a grants and aids appropriation by a state agency shall: (a) If the amounts received exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to Section 11.45, Florida Statutes, (b) If the amounts received exceed $25,000, but do not exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to Section 11.45, Florida Statutes, or have a statement prepared by an independent certified public accountant which attests that the receiving entity or organization has complied with the provisions of the grant; or (c) If the amounts received do not exceed $25,000, have the head of the entity or organization attest, under penalties of perjury, that the entity or organization has complied with the provisions of the grant. Page 8 of 10 26. In addition, a copy of the product as required in paragraph 25, shall be submitted to the DEPARTMENT within one (1) year from the project completion date as set forth in the project completion certificate. 27. This Agreement represents the entire agreement of the parties. Any alterations, variations, changes, modifications or waivers of provisions of this Agreement shall only be valid when they have been reduced to writing duly signed by each of the parties hereto, and attached to the original of this Agreement. IN WITNESS WHEREOF, the parties hereto have caused these presents to be duly executed on the day and year first above written. STATE OF FLORIDA DEPARTMENT BOARD OF OF ENVIRONMENTAL PROTECTION OF MONROE IL G� By: By: ]AI lla, Director ivis nn of creation and Parks Address: Bureau of Local Recreation Services Division of Recreation and Parks 3900 Commonwealth Boulevard Mail Station 585 Tallahassee, Florida 32399-3000 DEP gont�art M ager �A- DEP Contract Administrator Approved as to Form and Legality: �n.�.. WIN -.. -ittornj COMMISSIONERS or des Title: Mayor/Chairman Address: 2798 Overseas Highway Marathon, Florida 33050 (SEAL) ATTEST: DANNY L. KOLHAGE, CLERK By Jei - Deputy CldFrk DATE: �,� I �'(� y 1 l i Grantee Attorney *If someone other than the Chairman signs the contract, a resolution, statement or other document authorizing that person to sign the contract on behalf of the county must accompany the contract. DEP 42-058 Revised 02-22-94 Page 10 of 10 b� 4 kEC i L �1 .i r,;. 1a 1 9xxIBIT "A" Lots 1, 2, 3, 4 and 5, Block 57, "George L. McDonalds Plat of Part of Stock Island", less the Westerly eight feet (8' ) of Lot 1 and less the Easterly thirty feet (30) of Lot 5, according to the plat thereof as recorded in Plat Book 1, Page 55, of the Public Records of Monroe County, Florida. ALSO A parcel of submerged land lying South of said Block 57, more particularly described as follows; Commencing at the Northwest corner of Lot 1, Block 57, Maloney's Plat of Stock Island, according to the plat thereof, as recorded in Public Records of Monroe County, Florida, in Plat Book 1, Page 558 run South along the Easterly right of way line of Fifth Street according to the aforementioned plat a distance of 200 feet, more or less to the shoreline; thence meander the shoreline in an Easterly direction 8 feet, more or less, to the Point of Beginning, said Point of Beginning being 8.00 feet Easterly of as measured at right angles to the Easterly Right of Way line of Fifth Street, according to. the aforementioned record plat, if extended Southerly; thence run South along a line 8.00 feet distance from and parallel to the Easterly Right of Way line of Fifth Street, if extended, for a distance of 1160 feet more or less to a point; thence deflection 90 degrees to the left run 310.27 feet; thence deflection 83 degrees 56' to the left run Northeasterly along the Southwesterly extension of the Easterly line of Lot 5, Block 57 of the aforementioned plat of a distance of 1060 feet, more or less to the shoreline; thence meander the shoreline in a Westerly direction for a distance of 480 feet, more or less, back to the Point of Beginning less that portion sold to Stock island Utility Company by Warranty Deed recorded in Official Records Book 866, Pages 2446-2450, of the Public Records of Monroe County, Florida. ti Planning Department RESOLUTION NO. 209-1994 A RESOLUTION OF THE MONROE COUNTY BOARD OF COMMISSIONERS AUTHORIZING THE EXECUTION OF THE FLORIDA RECREATION DEVELOPMENT ASSISTANCE GRANT FOR THE DEVELOPMENT OF BERNS'iEIN PARK ON STOCK ISLAND WHEREAS, Resolution No. 362-1993 executed by the Board of Commissioners on September 28, 1993, authorized the submission of a Florida Recreation Development Assistance grant application to the Department of Environmental Protection, and WHEREAS, Monroe County has received notification from the Department of Environmental Protection that the development of Monroe County's outdoor recreation project has been approved, and WHEREAS, $100,000.00 is available for this purpose with a 25% Monroe County match for the development, now therefore BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA that the Mayor of the Board is hereby authorized to execute the Project Agreement by and between the Florida Department of Environmental Protection and Monroe County, concerning a grant award in the amount of $100,000 for the devel- opment of Bernstein Park, a copy of same being attached hereto. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the 20th day of July, A.D., 1994. Mayor London Mayor Pro Tem Cheal Commissioner Freeman Commissioner Harvey Commissioner Reich W1 (SEAL) ATTEST: DANNY L . KOL_H_A_.GE.,' CLERK BY:� C•, DEPUTY CLE K Resolution # yes yes ves yes yes_ OF COUNTY COMMISSIONERS MAYOR/CHAIRMAN . , "Anrc . 1,: w. ,ws.•,.e i GRANT & CONTRACT ACCOUNTABILITY POLICY CHAPTER 16A-11 GRANT AND CONTRACT ACCOUNTABILITY POLICY 16A-11.001 Purpose and Applicability 16A-11.002 Definitions 16A-11.003 Individual Program Supplement 16A-11.004 Disbursement of Funds 16A-11.005 Contract Negotiation 16A-11.006 Contract Classification 16A-11.007 Eligible Costs, Supporting Documentation and Billing Guidelines 16A-11.008 Services Provided by Affiliated Agencies 16A-11.009 Progress Reports 16A-11.010 Record Retention and Audits 16A-11.011 Forms 16A-11.001 Purpose and Applicability The "Grant and Contract Accountability Policy" establishes uniform guidelines and procedures to be utilized in accounting for grant and contract funds disbursed by the Department of Natural Resources. This policy sets forth principles for determining eligible costs of programs, supporting documentation and minimum reporting requirements. This policy shall apply to all individuals, firms, and governmental agencies who are receiving funds through established grant programs, or performing contractual services for the Department, except that this policy shall not apply in the non -mandatory land reclamation program administered under the provisions of Chapter 378, F.S., or to the acquisitions of land as provided for in Section 253.025, F.S. This policy shall also apply to the federally funded grant programs administered by the Department except that the provisions of this policy shall not authorize the payment of any costs prohibited by Federal laws or --egulations relative to such grant programs or that conflict with other federal contractual requirements. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.002 Definitions (1) Affiliated Agencies or Companies: Subunits or divisions of the same governmental agency; private entities effectively controlled by another or associated with others under common ownership or control. 6 (2) Agreement (Contract): A written contract executed by the Department and grantee or contractor setting forth in detail the mutual obligations of both parties. Department personnel may execute such agreements in accordance with the approved delegation of authority in effect at the date of execution. "Agreement" and "Contract" are synonymous terms for the purpose of this Rule. (3) Agreement Costs: All necessary and reasonable costs incurred by a grantee or contractor in'accomplishing the objectives of a project or service during the agreement period. (4) Agreement Period: The specified period of time during which all contracted work must be accomplished. (5) Amendment: A formalized modification of an existing agreement. Such amendments shall be executed by both the Department and grantee or contractor. Department personnel may execute amendments in accordance with the approved delegation of authority in effect at the date of such amendment. (6) Contractor: Any agency, institution, individual or firm, who is an independent contractor, providing a contractual service to the Department. (7) Contractual Service (Services): The rendering by a contractor of its time, effort, and expertise rather than the furnishing of specific commodities. Contractual services shall include but are not limited to evaluations, consultations, maintenance, research and development studies, professional, 3 technical, and social services, and shall apply only to those services rendered by agencies, institutions, individuals or firms who are independent contractors. (8) Date of Completion: The date when all work is completed (to include submission of a final report, if required) or the date specified in the agreement, or any amendment thereto, whichever occurs first. (9) Department: The Department'of Natural Resources. (10) Direct Costs: Costs that can be specifically identified as being incurred for the accomplishment of a particular project or service. (11) Disallowed Costs: Reported costs which are subsequently disallowed by the Department due to noncompliance with Federal or State laws, rules, regulations, or the agreement. (12) Donated Materials, Property and Services: Materials, property, or services contributed or provided from others at no cost to the grantee or contractor. (13) Eligible Costs: Costs identified by Federal or State laws, rules or the agreement as being reimbursable with Federal or State funds. (14) Grantee: Any state agency, county, city, university, special district, or other governmental agency, as well as private entities or persons receiving grant funds from the Department. (15) Grant: An award of financial assistance by the Department to a grantee for the accomplishment of a specific project as set forth in a grant agreement between the parties. 4 (16) Indirect Costs: Costs incurred for common or joint purposes that cannot be readily identified as being incurred solely for the accomplishment of a particular project or service. (17) In -kind Services: A grantee's utilization of in-house resources (labor, equipment, or materials) to accomplish a specific grant project. Donated materials, property, or services are not included within the definition of in -kind services. (18) Plans and Specifications: Detailed working drawings and technical specifications necessary to describe the scope of a project and provide a firm basis for competitive bidding and contractual obligations. (19) Professional or Technical Services: Services requiring specialized skills or knowledge. This shall include but not be limited to the following types of services: legal, engineering, architectural, surveying, research and consulting. (20) Project Administrator: The official designated by the grantee to serve as a liaison agent in routine matters and provide direct project supervision and administration. The appropriate Bureau Chief or other designated person shall serve as the Department's project administrator, also known as contract manager. (21) Project Engineer: A professional engineer registered in the State of Florida pursuant to Chapter 471, Florida Statutes. (22) Project Financial Officer: The official who is primarily responsible for maintaining the financial and accounting records of the grantee or contractor. 5 (23) Termination: The cancellation of an agreement by either the Department or grantee/contractor at any time prior to the date of completion with written notification, or by the Department for reasons of noncompliance with Federal or State laws, rules, regulations, or the agreement. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.003 Individual Program Supplement This rule has been established as general policy for the administration, control, and standardization of the various grants and contracts of the Department. Specific requirements of individual grant programs shall be established in separate rules and be made available to grantees. Should any provision of this rule authorize the payment of any costs specifically prohibited by Federal or State laws and rules governing a particular grant program administered by this Department, then such provision shall be null and void with the remainder of this rule continuing in effect. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.004 Disbursement of Funds Grant and contract funds shall be disbursed by the Department in accordance with good cash management principles. Grant and contract funds may be disbursed on a reimbursement, percentage of completion, unit of production, project installation or other equitable method, including the advancement of funds when warranted 6 i and provided for by law. The Department shall retain a specified percentage (10% minimum) of its obligation when in order to insure compliance with agreement terms and conditions. Retained funds will be released upon satisfactory completion of said terms and conditions. Disbursement terms shall be negotiated prior to execution of the agreement and be clearly identified in the agreement between the Department and grantee or contractor. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.005 Contract Negotiation (1) All contracts between .the Department and grantee or contractor shall be negotiated in accordance with the applicable provisions of Florida Statutes and related Rules of the Florida Administrative Code in effect at the time such grants or purchases are made. This may require informal or formal competitive bidding, competitive negotiation, advertising, or authorization for emergency or single source contracts. (2) If a grantee/contractor is a governmental agency, all purchases of goods and services for the accomplishment of a project or service shall be negotiated in accordance with laws and rules applicable to the grantee/contractor, except that, should specific grant program rules promulgated by the Department have different requirements then the provisions of said program rules shall apply. The selection and awarding of subcontracts by 7 grantees/contractors are subject to the approval of the Department when considered in the public interest and specified in the agreement. (3) If Federal monies are being used to fund a project with another governmental unit then the agreement between the Department and the grantee/contractor shall contain the following provision: If the grantee/contractor is subject to the provisions of the Office of Management and Budget (OMB) Circular # A-128, then the grantee/contractor shall furnish a copy of the independent financial and compliance audit (required by A-128) to the Department within 30 days after furnishing the original audit to the Office of Management and Budget. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.006 Contract Classification One of the following types of agreements shall be executed whenever it is in the best interest of the State. (1) Fixed Contract - The grantee or contractor is paid a fixed dollar amount or lump sum for accomplishing the project or perfor,ing the service or activity required by the Department. (2) Hourly Contract - The grantee or contractor is paid a fixed dollar amount per hour worked in accomplishing the project or performing a service or activity required by the Department. 8 (3) Actual Cost Contract - The grantee or contractor is paid cr reimbursed for eligible costs (or a specified portion) incurred in accomplishing the project or performing the service or activity required by the Department. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.007 Eligible Costs, Supporting Documentation and Billing Guidelines The type of agreement (16A-11.006) executed between the Department and grantee or contractor establishes the eligible costs, supporting documentation, and billing requirements for each particular grant or contract. In addition to the billing requirements contained in this Section, grantees or contractors, upon request of the Auditor General and Comptroller of the State of Florida, pursuant to their statutory authority, or the Department, shell supply documentation (e.g. payrolls, paid invoices, canceled checks, indirect cost calculations) to support their billings. Costs connected with the solicitation or receipt of a grant or contract shall be the responsibility of the grantee/contractor and not eligible for reimbursement. (1) Fixed Contract (a) Eligible Costs - The grantee or contractor is paid a fixed dollar amount or lump sum which is negotiated in advance for performing a service or accomplishing a specific project. 7 Therefore, specific identification of eligible costs is not applicable to these contracts as the grantee or contractor shall be paid the specified amount upon satisfactory completion of the project or services. (b) Supporting Documentation - Satisfactory evidence of project/service completion, or a portion thereof in the case of progress payments, as required by the agreement with acceptance and approval by the Department shall be the only supporting documentation necessary for fixed contracts. A certification of completion by a registered architect, engineer (when required by statute), or by both the grantee's/contractor's and Department's project administrator shall be required prior to the final disbursement of funds. (c) Billing - The grantee or contractor shall submit billing request forms as may be required by Federal or State laws and regulations governing payment of such funds. In the absence of specified forms, the grantee/contractor shall submit an invoice or invoices to the Department specifying the work accomplished or performed for the payment requested. Such invoices shall contain a certification by the grantee's/contractor's project administrator that all work required by the agreement for such payment has been satisfactorily completed. Progress payments shall be made, if provided for in the agreement, upon approval of the Department's project administrator. The grantee's/contractor's invoice for final payment shall be clearly identified as such and require approval by the Department's project administrator. 10 _ (d) Record Retention - When specified in the agreement the grantee/contractor shall retain all documentation necessary to support compliance with terms and conditions of the agreement. (2) Hourly Contract (a) Eligible Costs - The grantee or contractor is paid a fixed dollar amount (negotiated in advance) per hour worked in performing a service or accomplishing a specific project. Different hourly rates may be established for various levels of personnel to be assigned to a project or service. These contracts may be negotiated on an "All Inclusive Rate" or an "Hourly Rate Plus Specified Expenses" (such as travel costs). Only those hourly rates and specified expenses contained in the agreement shall be considered eligible costs. (b) Supporting Documentation 1. Hours of Work - The grantee or contractor shall maintain individual time records, project/service activity reports, or other tvpes of operational costs reports to document the hours that grantee or contractor personnel worked on the project or in providing the services. These records must be signed at a minimum by the project foreman and approved by the project administrator. These records must relate the actual dates and hours worked to general categories of work performed. 2. Specified Expenses - The grantee or contractor must maintain appropriate supporting documentation as required for the specific expense categories identified in Actual Cost Contracts, Section 16A-11.007(3)(b) of this rule. 11 (c) Billing - The grantee or contractor shall submit billing request forms as may be required by Federal or State laws and regulations governing such funds. in the absence of such specified billing forms, the grantee/contractor shall submit the Hourly Contract Payment Request, DNR Form 15-030(16), for all billings under Hourly Contracts. This payment request shall be accompanied by Hourly Contract Labor and Travel Schedule, DNR Form 15-031(16), and other schedules as required for specified expenses. A certification of completion by a registered architect, engineer (when required by statute), or by both the grantee's/contractor's and Department's project administrators shall be required prior to the final disbursement of funds. Progress payments shall be made upon approval of the Department's project administrator, if provided for in the agreement. Final requests for payment shall be identified as such and require approval by the Department's project administrator. (3) Actual Cost Contract (a) Eligible Costs - To be eligible for reimbursement under a particular grant or service contract, costs must be necessary and reasonable for the effective and efficient accomplishment of such project or service and be directly allocable thereto pursuant to Federal or State laws, rules, and regulations. Cost must be incurred and work performed within the agreement period with the exception of preagreement costs allowed by law and specifically identified within the agreement. Costs cannot be allocable to or included as a cost of any other Federal or State financed program 12 unless clew-rly specified in the agreement. Costs must be net of all applicable credits such as purchase discounts, allowances, sales of scrap, and income from incidental services. The following paragraphs identify eligible and ineligible costs for reimbursement under actual cost contracts subject to any limitations of Federal or State law. 1. Contractual Services a. Eligible - Costs of work performed by private or independent contractors that are directly related to the accomplishment of the project or service. b. Ineligible - Costs for work performed by private or independent contractors pursuant to cost plus or contingency fee contracts. 2. Salaries and Wages a. Eligible - Salaries and wages of employees for the performance of work directly related to the accomplishment of the project or service. Hourly wage rates shall be calculated by dividing the employee's regular gross annual salary for pay purposes by 2,080 gross annual work hours. Overtime charges for such employees shall be eligible costs provided they are necessary and approved by the grantee's/contractor's project administrator. Overtime charges, when provided for in the agreement, shall be computed in accordance with the grantee's/contractor's normal policy for payment of overtime to employees. 13 b. Ineligible - Salaries and wages of employees responsible for administration and general activities who do not perform work directly related to the accomplishment of the project or services. Salaries and wages of employees applicable to vacation, sick leave, or holidays. Salaries and wages of employees performing routine daily servicing of equipment including general maintenance and repair work except incidental repairs in field operations. 3. Employee Benefits a. Eligible - A percentage of eligible salaries and wages of grantee or contractor employees shall be allowed as a reasonable reimbursement for benefits. The allowable percentage shall be calculated based on one of the following methods with the method, and the rate if a fixed percentage, stated in the agreement. I. A maximum of 15% of eligible salaries and wages of employees who accrue annual, sick and holiday leave from the grantee/contractor; plus a maximum of 25% of eligible salaries and wages of employees who receive other benefits (such as FICA retirement, health, and life insurance, and workers compensation) from the grantee/contractor; or II. The actual cost percentage incurred by the grantee/contractor for employee benefits, if greater than the maximum of 40% as in 3.a. (I) above, provided that the actual cost percentage can be documented by the grantee/contractor. 14 b. Ineligible - Employee benefits in excess of the rates as established by the above methods. 4. Material and Supplies a. Eligible - All costs of materials and supplies consumed or expended in accomplishing the project or providing the service including direct purchases as well as withdrawals from grantee's/contractor's stock. b. Ineligible - costs of small tools (e.g. shovels, saws, hammers, drills) and clothing or uniforms worn by employees except that clothing worn for safety purposes is eligible. Operating expendables or replacement parts purchased for grantee/contractor owned equipment used on the project or in providing the service. 5. Equipment a. Eligible - All reasonable costs for equipment which is required to be used or to be kept available at the site for the accomplishment of the project or service. I. The actual cost incurred or the rental of equipment by the grantee/contractor from independent sources for the time such equipment is used or required to be available to accomplish the project or service. II. Rental rates as established hereinafter for the use of grantee/contractor owned equipment provided the use of each piece of equipment and applicable rental rate are agreed upon in writing by both the Department's and grantee's or contractor's project administrators prior to commencement of the project or rendering of services. 15 1 The Department will establish a rental rate schedule for commonly used equipment. The schedule will be reviewed annually and adjusted for inflation and other cost factors. If the schedule does not provide a rental rate for a piece of equipment, then the rental rate shall be established at the prevailing rental rate being paid for such equipment in the area where the project is located or the service is provided. The rental rate shall include all allowances for operating costs (fuels, lubricants, repairs and servicing) including insurance and depreciation. Other rental rates may be used when in the public interest and approved in writing by the Executive Director of the Department. III. The purchase of equipment when required for the accomplishment of the project or service and when specified in the agreement. All purchased equipment shall be the property of the Department and shall be transferred to the Department when the equipment is no longer needed for the project, or service or when the project or service is completed, or upon termination of the agreement, whichever is earlier, except ownership of property purchased with grant funds shall vest with the grantee when provided for in the appropriation funding the grant project or when requested by another governmental unit that provides the funds for the grant project. 16 b. Ineligible - Costs of repairs or servicing of grantee/contractor owned equipment. Rental charges subsequent to completion of the need for a piece of equipment for the project or service. Equipment purchases not authorized in the agreement. 6. Travel and Per Diem a. Eligible - Travel and per diem expenses directly related to the accomplishment of the project or performance of specified services by grantee/contractor employees. Travel and per diem shall be reimbursed in accordance with Section 112.061, Florida Statues. b. Ineligible - Travel and per diem expenses of grantee/contractor employees incurred in efforts to obtain grant and contract funds. Travel and per diem expenses of grantee/contractor employees for attendance at professional or scientific seminars, conferences, or conventions unless specifically approved by the Department as being necessary to fulfill contract requirements. 7. Donated Services, Materials, Supplies, Equipment, or Property a. Eligible - If not prohibited by the individual grant program and if provided for in the project agreement, the value of donated real property may be used as all or part of a grantee's matching obligation for grant funded projects. Real property value shall be determined by the rules of the applicable grant program or, in the absence of such rules, by a certified appraisal report as defined in Section 475.611(1)(c), F.S. 17 b. Ineligible - Values assigned to any donated property, materials or services used in accomplishing the project except for real property as noted above. 8. Indirect Costs a. Eligible - A percentage of eligible costs in the following categories, however, the approved indirect costs rate shall be sated in the agreement between the parties. I. STATE OF FLORIDA AGENCIES (including the State University System and State College System) - an amount not to exceed five percent (5%) of the total direct costs of the project or services. II. FEDERAL GOVERNMENT AGENCIES AND PRIVATE BUSINESS - a rate to be established through contract negotiation provisions as set forth in Rule 16A-11.005(1). III. OTHER GOVERNMENTAL AGENCIES - An amount not to exceed fifteen percent (15%) of eligible salaries and wages of agency employees (not to include employee benefits). The Executive Director of the Department is authorized to approve a greater rate when an agency documents the need for such rate using generally accepted accounting standards, or when a greater rate is required for the administration of federal funds, except that no rate shall exceed that established by law. b. Ineligible - Indirect costs in' excess of the rates established by statute or this Rule. 18 (b) Supporting Documentation 1. Contractual Services - Services provided for a grantee or contractor by private or independent contractors shall be evidenced by a formal agreement or contract executed by all appropriate parties specifying the exact terms and conditions. Competitive bid specifications and actual bids received shall be maintained by the grantee/contractor. 2. Salaries and Wages - Payroll registers or journals, payroll warrants, and other financial source documents shall be maintained to substantiate the rates of pay and actual payments to grantee/contractor employees. Hours of work reported for grantee/contractor employees shall be supported by individual time records, project activity reports, or other operational cost records signed at a minimum by the immediate field supervisor (foreman) and approved by the grantee's/contractor's project administrator. These records shall reflect the general categories of work performed (e.g. spraying hyacinths -Lake Louise or constructing picnic tables - Lake Louise Park). 3. Employee Benefits - Calculations and supporting documentation used to determine the actual cost percentages incurred by the grantee or contractor for employee benefits shall be maintained by the grantee/contractor. However, if the percentages used do not exceed the maximum set forth in 16A- 11.007(3)(a)3.a.(I), no specific supporting documentation need be 19 maintained unless stipulated as a specific contract condition. The approved rate and supporting documentation requirements must be stated in the agreement. 4. Materials and Supplies a. Direct Purchases - Vendor invoices shall be maintained that include a description of the items and quantity purchased, unit cost and total cost, less applicable discounts. Invoices shall also contain the delivery date and signature of an employee assigr)e o work on the project/service along with a description of the general use for such materials or supplies. Purchase orders, requisitions and competitive bid documentation as applicable shall be maintained for such purchases. Canceled warrants shall be maintained as evidence of payment for such purchases. b. Grantee Stock - Materials or supplies taken from grantee's/contractor's stock or inventory shall be supported by material requisitions or other job order project cost records signed by the storekeeper and employee assigned to work on the project or provide the services. These source documents shall describe items in detail and identify the general use of such materials in the project or services. Appropriate records (e.g. vendor invoices, canceled checks) shall be maintained to support unit costs of the materials based upon the grantee's/contractor's inventory valuation. An inventory system with procedures and records in accordance with generally accepted We accounting principles shall be maintained by the grantee/contractor. No warehouse or overhead charges added by the grantee/contractor shall be allowed. 5. Equipment - Equipment usage logs, project activity reports, or other operational cost reports shall be maintained to reflect the daily use of each piece of equipment. These records shall reflect the general work performed and the name of the equipment operator as well as the actual dates and hours of use. These records shall be signed at a minimum by the immediate field supervisor (foreman) and approved by the project administrator. Invoices and other documentation such as canceled checks and purchase orders shall be maintained to support charges for rental costs of equipment obtained from independent sources. 6. Travel and Per Diem - Travel and per diem costs must be supported by a completed State of Florida Voucher for Reimbursement of Travel Expenses, Form DBF-AA-15 or Form DNR 14-112, with appropriate receipts as required. The travel voucher must identify in detail the specific purpose of such travel and such travel must comply with the provisions of by section 112.061, F.S.. 7. Donated Real Property - Appraisals or other documentation as required by the Department shall be maintained and submitted for review to substantiate values established for donated real property. S. Indirect Cost - No specific supporting documentation need be supplied for an approved indirect cost rate unless specified in the agreement. 21 (c) Billing - The grantee or contractor shall submit billing request forms as may be required by rules promulgated under the Florida Administrative Code governing such grant/contract funds. In the absence of such specified billing forms, the grantee or contractor shall submit the Actual Cost Contract Payment Request, DNR Form 15-032(16), to the Department for reimbursement of grant or contract costs. This payment request shall be accompanied by the schedules specified below for those costs that are to be reimbursed by the Department, except that nongovernmental grantees/contractors shall supply documentation (e.g., payrolls, paid invoices, canceled checks) to support their billings. Progress payments, if provided for in the agreement, shall be made upon the approval of the Department's project administrator. Final requests for payment shall be identified as such and require approval by the Department's project administrator. A certification of completion by a registered architect, engineer (when required by statute), or by both the grantee's/contractor's and Department's project administrators shall be required prior to the final disbursement of funds. Contractual Services - The Contractual Services Purchases Schedule, DNR Form 15-037 (16) , shall accompany payment requests for reimburs-ement of contractual services. The contractor's name, check, or voucher number, contract invoice number, a general description of the services provided, and related project element shall be reported to the Department. 22 Salaries and Wages - The Labor and Travel Cost Schedule, DNR Form 15-033(16), shall accompany payment requests for reimbursement of salaries and wages of grantee/contractor employee. The following information shall be reported: a. Last name of employee, initial, and social security number; b. Job classification and description of work performed; C. Project hours this billing; d. Rate of pay; e. Labor cost this billing; f. Travel per diem costs, if applicable. 3. Employee Benefits - Employee benefits shall be reported as a line item on payment requests. 4. Materials and Supplies a. Direct Purchases - The Direct Material Purchases Schedule, DNR Form 15-034(16), shall accompany payment requests for reimbursement of direct material purchases. The vendor's name, check or voucher number, vendor invoice number, cost, a general description of items purchased and related project element shall be reported to the Department. b. Grantee/Contractor Stock - The Stock Material Cost Schedule, DNR Form 15-035(16), shall accompany payment requests for reimbursement of materials utilized from grantee's/contractor's stock or inventories. The material requisition date and number, general description of materials used, and applicable costs shall be reported to the Department. 23 5. Equipment - The Equipment Cost Schedule, DNR Form 15- 036(16), shall accompany payment requests for reimburse: --ant of equipment rental costs or for utilization of grantee/contractor owned equipment. The type of equipment and general use shall be reported to the Department along with DNR rates or rental costs, actual operating hours and operating allowances. 6. Travel and Per Diem - The Labor and Travel Cost Schedule, DNR Form 15-033(16), shall accompany payment requests for reimbursement of travel costs. 7. Donated Real Property - Values established for donated real property shall be reported on the payment requests only if provided for in the grant funded agreement. The grantee shall submit such documentation as required by the Department to substantiate the values established for such property. 8. Indirect Costs - Indirect costs shall be calculated at the aaproved rate and shall be reported as a line item on payment .'ec-uests. (4) Alternate Billing Procedures (a) The Department's project administrator may approve the use cf other billing forms in lieu of the specified Department forms, ^=ovided such alternate forms contain the same detailed information as required above in Rule 16A-11.007(1), (2), and (3). The use of such alternate forms must be approved in writing. (b) State agencies that use the State Automated Management hccounting System (SAMAS) may' provide detail reports from SAMAS in lieu of the specified forms. 24 (c) A grantee may request advance written approval of the Department's project administrator to engage independent Certified Public Accountants to provide a post audit and compilation of grant project costs presented in the same general cost categories as contained on the Actual Cost Contract Payment Request, D:IR Form 15- 032(16). Such statements shall be accepted in lieu of the other specified Department forms required above for actual cost contracts, Rule 16A-11.007(3), only if payment requests are withheld by the grantee until completion of the grant project and submitted with the CPA's report. The additional costs incurred by the grantee for this alternate billing method shall not be eligible for reimbursement but shall be compensated through the allowance for indirect costs. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.008 Services Provided by Affiliated Agencies If the grantee/contractor obtains services or purchases materials from affiliated agencies or companies, such costs shall be supported and billed in the same manner as required for the grantee/contractor in Rule 16A-11.006. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.009 Progress Reports The grantee/contractor shall submit detailed progress reports With each payment request or at minimum intervals of 90 days if payment requests are not made by the grantee/contractor within such 25 specified time period. (This is applicable to those projects/services which, due to their nature, require progress reports and such reports are stipulated in the agreement.) The progress reports shall summarize the work accomplished, problems encountered, percentage of completion and other appropriate information. Photographs should be submitted when appropriate to further reflect actual work accomplished. The progress reports must be signed by the grantee's/contractor's project administrator. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.010 Record Retention and Audits (1) For all contracts other than fixed price the grantees/contractor shall retain all original records in support of project/service costs included in the payment requests for three fiscal years (grantee's/contractor's) after the fiscal year in w:^.ich final payment was made by the Department to the grantee/contractor, except that such records shall be retained until resolution of matters resulting from any litigation, claim or audit that started prior to the expiration of the three-year retention period. (2) ;al records of the grantee/contractor in support of the project/service costs included in payment requests shall be subject to review by the Department, the Auditor General, State comptroller, federal auditors or others who may be authorized to audit the records of the Department which involve the 26 grantee/contractor. Records of the grantee/contractor shall be :jade available at a time and place specified by the reviewer. Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 16A-11.011 Forms The following forms which are incorporated by reference, may be obtained from the Department's Division of Administration by request to the Department's project administrator. Form 15-030(16) Hourly Contract Payment Request (Effective ) Form 15-031(16) Hourly Contract Labor and Travel Schedule (Effective ) Form 15-032(16) Actual Cost Contract Payment Request (Effective ) Form 15-033(16) Labor and Travel Cost Schedule (Effective Form 15-034(16) Direct Material Purchases Schedule (Effective ) Form 15-035(16) Stock Material Cost Schedule (Effective Form 15-036(16) Equipment Cost Schedule (Effective ) Form 15-037(16) Contractual Services Purchases Schedule (Effective ) 27 Form DBF-AA-15 Form DNP 14-112 State of Florida Voucher for Reimbursement of Travel Expenses (Effective Specific Authority 370.021(1) F.S. Law Implemented 120.53(1) F.S. History -New 11-17-86, Amended 28