3. 3rd Year 02/20/2013 AMYHEAVILIN, CPA
CLERK OF THE CIRCUIT COURT
DATE: February 27, 2013
TO: Sheriff Rick Ramsey
Monroe County Sheriffs Office
ATTN: Tamara Snider
Grants Administrator
FROM: Pamela G. Hanc. �JJ fl.C.
At the February 20, 2013, Board of County Commissioner's meeting the Board granted
approval and authorized execution of Item K3 to submit DCF Criminal Justice Mental Health
and Substance Abuse Reinvestment Grant/Application or Advance Funding for the "Third Year".
Enclosed are four duplicate originals of the above-mentioned, executed on behalf of
Monroe County, for your handling. Please be sure to return two fully executed duplicate
originals to our office for the Clerk's record and for the Finance Department. Should you have
any questions please do not hesitate to contact this office.
Cc: County Attorney
Finagce
File/
V
CRIMINAL JUSTICE MENTAL HEALTH AND SUBSTANCE ABUSE
REINVESTMENT GRANT PROGRAM
GRAN A PPLICATION FOR ADVANCE FUNDING
A. GRANTEE INFORMATION
Grantee Type: Government Contact Lisa Tennyson Phone (305) 292 -4444
Agency Person
Grantee Monroe County Board of DCF MOU # LHZ37 MOU $614,598.88
Name _ County Commissioners Amt.
Attn: Lisa Tennyson, Grants
Address Administrator MOU Period 04/22/2011 to 04/21/2014
1100 Simonton Street
Kerr West, FL 33040
Grantee FEID 596000749
B. ADVANCE REQUEST
Fiscal Year Amount Release Date Notes
Prior fiscal year advance
2011 $249,823.00 06/14/11 was approved and
Requested advance released June, 2011.
schedule and payment - - -- -- - _ -
amount Prior fiscal year advance
2012 $114,952.88 04/18/12 was approved and
released Apnl,
2013 $249,143.42 This Request This Request
C. JUSTIFICATION
Provide DETAILED explanation of why advance funding is necessary
Monroe County is entering the third year of the 3 -year Criminal Justice, Mental Health and Substance
Abuse Reinvestment Implementation Grant. This project was approved in compliance with the grant
process specified in Section 394.656, Florida Statutes.
This project is a county initiative to increase public safety, decrease recidivism as implement re -entry
efforts, avert increased spending on criminal justice, and improve the accessibility and effectiveness
of treatment services for adults and juveniles who have a substance abuse disorder, or co- occurring
mental health and substance abuse disorders, and mental illness and who are in, or at risk of entering,
the criminal or juvenile justice systems.
This project is an expansion of Monroe County's activities and services to the target populations and
requires a 100% County match. Under these circumstances, the Grantee does not have the capacity
to undertake the grant supported costs of this project out of its own revenue.
The grantee was approved and received $249,823.00 for the first project year and $114,952.88 for the
second project year. Based on the Semi - Annual and Supplemental Financial Report, Monroe County
Board of County Commissioners reported $176,715.21 in actual expenses and $28,786.10 in
encumbered expenses as of November 30, 2012, for a total of $205,501.31 in grant funded expenses.
This advance request is equal to the third project year budget approved in the Monroe County's MOU
Amendment #0001 and will give the Grantee the capacity to establish and maintain all grant - related
activities without interruption.
Attach documentation in support of this request such as audited financial statements identifying all
organization assets, liabilities, etc.
1
1) A Summary Financial Report for the Monroe County Board of Commissioners project supported by
these funds is attached.
2) The most recent county audit available covers the county Fiscal Year ending September 30, 2011.
A copy of independent auditors report with details of the Federal Awards Programs and State
Financial Assis Projects is_attached.
Explain how advance funds are to be used
The Monroe County Criminal Justice Advisory Council will implement the first phase of the Monroe
County Grant Memorandum of Understanding. Examples of service deliverables that Monroe County
plans to accomplish with this grant are:
• Create CIT Training for Law Enforcement, Develop CIT Teams to facilitate triage, assessment,
referrals, and treatment — post booking and pre- booking for adults.
• Develop specialty court docket for pre- booking on adult referrals.
• Juvenile post- adjudication, identify /assess at risk and provide referral for family intervention
treatment.
Do you plan to make advance payments, using any portion of these funds, to subcontractors who are other
than n ot - for - profit corporations or governmental agencies?
Yes ❑ No
If yes, please i dentify those corporations:
Will advanced funds be placed in interest bearing accounts) pending disbursement?
Yes ® No ❑
Interest accrued on advanced funds is to be reported semi - annually to the Department. Interest
accrued on funds advanced in Fiscal Years 2011 and 2012 will be used to offset future advances in
2012 and 2013, respectively. Unapplied interest, unexpended advances and unmatched funding will
be returned to the State of Florida upon expiration of this MOU on 04/21/14.
If no, please explain:
N/A
-
-
D. HISTORY OF ADVANCE PAYMENTS
CASH ADVANCES
SFY DATE CON #RACY $ AMOUNT $ EARNED
INTEREST
$RETURNED
2011 06/14/11 $249,823.00 $1,174.84 as of
2012 04118112 LHZ37 $114,952.88 11/30/12 Pending, please see below
Please explain each instance where interest returned to the department is less than the interest earned:
Under this MOU, interest accrued on the first two advances is being used to offset the total amount
due to the county for the second and third project year. The Monroe County Board of County
Commissioners will apply the unreturned interest accrued to project expenses. Interest accrued on
the third year advance will continue to be reported, and that amount will be returned to the State upon
expiration of this MOU. All unspent advanced grant funds, unmatched grant funds, and unapplied
accrued interest will be returned to the State upon expiration of this MOU.
E. FUTURE ADVANCES
Please provide a brief summary of your plans showing what actions will be taken to minimize or eliminate the
ne ed for futur ad vances from the department:
2
The Monroe County Board of County Commissioners and the Department of Children and Families
anticipates that this is the third and final annual release of funds for this program, in compliance with
the grant award period established in section 394.656, F.S., and the terms of MOU #LHZ37. Future
funding is contingent on annual Legislative appropriations. Monroe County is solely responsible for
secu ring any required funding for project sustainability after April 21, 2014.
F. C
I hereby certify that I have verified the information provided in this GRANTEE APPLICATION
FOR ADVANCE FUNDING to be accurate and complete and that it represents the minimum
amount(s) to meet the cash needs resulting from the DCF Memorandum of Understanding
for which t 's advance payment is being requested. I further certify that all such funds
' a
received dvance will only be used for approved purposes in accordance with applicable
federaTT state I ws, rules, re ulations, policies and Memorandum of Understanding terms
and c i ions.
-- - - -.
00- 90 S01.3
(GNAT E TITLE DA E
FOR DEPARTMENT USE ONLY
THIS SECTION TO BE COMPLETED BY THE Date Application
GRANT MANAGER J Received b31�a1i3__._
PRIOR CONTRACT PERFORMANCE: Does the GRANTEE have a history of contracting with th e
depart ment?
Yes No ❑
If "yes", hav th ere been any instances of unsatisfactory performance?
Yes E] No 2
If "yes ", please explain
RECOMMENDATIONS
Do N Ap prove For Advance Funding _ Recommend For Advance Funding
�
P leas e _provide rationale supporting your disapproval / ecommendat� n_ sJ ,
03
- -
' r CL.ald��
�1_��_�� �� LQ�
G NATU TITLE DATE ��-
THIS SECTION TO BE COMPLETED BY CONTRACT ADMINISTRATION AND BUDGET .
CONTRACT ADMINISTRATION BUDGET MANAGER
Based on the information presented in the above
The subject budget appropriation
application, advance payments are El are not ❑
is Q, is not ❑
allowable pursuant to section 216.181, Florida
authorized (GRANTS AND AIDS) for advance
Statut
payment and sufficient funds are /are not available.
Signed Date 1
Signed ��/ �j Date
! 7/t rb >
MONROE COUNTY ATTORNEY
AP OV D AS T F M:
RM) CLEfbC
NT IA L. ALL
BY,
ASSISTANT OUNT ATTORNEY
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DEPU CLERK � C
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Date 705
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CRIMINAL JUSTICE MENTAL HEALTH AND SUBSTANCE ABUSE
REINVESTMENT GRANT PROGRAM
SUMMARY FINANCIAL REPORT
County
Monroe
MOU#
LHZ37
MOU Begin Date
04/22/2011
End Date
04/21/2014
County Grant
Manager
Lisa Tennyson
Title and Agency
Grants
Administrator,
Office of
Management and
Budget
County Lead Agency
Monroe County
Grant Type
Implementation
Report Prepared By
Tamara Snyder
Report Date
10/24/2012
Report Period: From
04/22/2012
To:
09/30/2012
CJMHSA Expense
Category
Total
CJMHSA Approved Bud ge
Grant Award
County Match Total
DIRECT EXPENSES
Salaries:
$266,956.19
$0.00
$266,956.19
Fringe Benefits:
$96,719.48
$0.00
$96,719.48
Equipment:
$0.00
$0.00
$0.00
Travel:
$20,015.49
$0.00
$20,015.49
Supplies:
$13,173.08
$0.00
$13,173.08
Rent/Ublities:
$0.00
$0.00
$0.00
Other Expenses:
$0.00
$904,674.96
$904,674.96
SUBTOTAL DIRECT
$396,864.24
$904,674.96
$1,301,539.20
CONTRACTUAL EXPENSES
Consultant Fees:
$198,127.50
$0.00
$198,127.50
Fringe Benefits:
$0.00
$0.00
$0.00
Equipment:
$0.00
$0.00
$0.00
Travel:
$17,582.40
$0.00
$17,582.40
Supplies:
$600.00
$0.00
$600.00
Rent/Utilities:
$0.00
$0.00
$0.00
Other Expenses:
$1,920.00
$0.00
$1,920.00
SUBTOTAL
CONTRACTUAL
$218,229.90
$0.00
$218,229.90
ADMINISTRATIVE $
$0.00
$0.00
$0.00
ADMINISTRATIVE %
0.0%
0.0%
0.0%
TOTAL ALL COSTS
$615,094.14
$904,674.96
$1,519,769.10
STATE ADVANCES AND INTEREST
CJMHSA Funds
Advanced
$364,775.90
Date Funds
Advanced
05/02/12
Accrued Interest on
Advances
$1,174.843
Interest Accrued
As Of Date
11/30/2012
Next Semi - Annual Report is due May 1, 2013.
2 As approved in the county CJMHSA Memorandum of Understanding and Amendment #0001 on file with
the Department of Children and Families, or as revised with written approval of the Department of
Children and Families.
3 Interest reported in the Semi - Annual Financial Report and Supplemental Financial Report.
4
CJMHSA Expense Category
CJMHSA Expenses
This Period
CJMHSA Expenses
Prior Periods
CJMHSA Total
Expenses to Date
DIRECT EXPENSES
Salaries:
$25,932.68
$78,850.39
$104,783.07
Fringe Benefits:
$8,355.99
$23,088.17
$31,444.16
Equipment:
$0.00
$0.00
$0.00
Travel:
$1,779.46
$4,318.71
$6,098.17
Supplies:
$1,097.63
$2,172.96
$3,270.59
Rent/Utilities.
$0.00
$0.00
$0.00
Other Expenses:
$0.00
$0.00
$0.00
SUBTOTAL DIRECT
$37,165.76
$108,430.23
$145,595.99
CONTRACTUAL EXPENSES
Consultant Fees:
$6,245.00
$19,315.00
$25,560.00
Fringe Benefits:
$0.00
$0.00
$0.00
Equipment:
$0.00
$0.00
$0.00
Travel:
$1,422.60
$4,136.62
$5,559.22
Supplies:
$0.00
$0.00
$0.00
Rent/Utilities:
$0.00
$0.00
$0.00
Other Expenses:
$0.00
$0.00
$0.00
SUBTOTAL CONTRACTUAL
$7,667.60
$23,451.62
$31,119.22
ADMINISTRATIVE $
$0.00
$0.00
$0.00
ADMINISTRATIVE %
0.0%
0.0%
0.0%
TOTAL ALL COSTS
$44,833.36
$131,881.85
$176,715.21
STATE
ADVANCES AND
INTEREST
CJMHSA Funds Advanced
$364,775.90
Available Fund Balance as of 11/30/12
$159,274.59
° Grant funded expenses only from 10/01/12 through 11/30/12, as reported in the Supplemental Financial
Report submitted to the Department of Children and Families.
5 Grant funded expenses only from date of MOU execution through 09/30/12, as reported in the Semi -
Annual Financial Report submitted to the Department of Children and Families.
6 In addition to the expenses shown, Monroe County reported $28,786.10 in encumbered grant funded
expenses from 10/01/12 through 11/30/12, for a total of $205,501.31 in actual and encumbered
expenses. The available fund balance with the inclusion of the encumbered expenses would be
$159,274.59.
INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Board
of County Commissioners of
Monroe County, Florida:
We have audited the financial statements of the governmental activities, the business -type activities,
each major fund and the aggregate remaining fund information of Monroe County, Florida (the
"Count)"} as of and for the year ended September 30, 2011, which collectively comprise the County's
basic financial statements, and have issued our report thereon dated March 31, 2012. We conducted
our audit in accordance with auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Govemmenf Auditing Standards, issued by the
Comptroller General of the United States.
Internal Control over Financial Reporting
Management of the County is responsible for establishing and maintaining effective internal control
over financial reporting. In planning and performing our audit, we considered the County's intemal
control over financial reporting as a basis for designing our auditing procedures for the purpose of
expressing our opinions on the financial statements, but not for the purpose of expressing an opinion
on the effectiveness of the County's internal control over financial reporting. Accordingly, we do not
express an opinion on the effectiveness of the County's internal control over financial reporting.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent or
detect and correct misstatements on a timely basis. A material weakness is a deficiency, or
combination of deficiencies, in internal control, such that there is a reasonable possibility that a material
misstatement of the County's financial statements will not be prevented, or detected and corrected on a
timely basis.
Our consideration of internal control over financial reporting was for the limited purpose described in the
first paragraph of this section and was not designed to identify all deficiencies in internal control over
financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did
not identify any deficiencies in internal control over financial reporting that we consider to be material.
weaknesses, as defined above.
1 -1
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County's financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on
the determination of financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.
The results of our tests disclosed no instances of noncompliance or other matters that are required to
be reported under Govemment Auditing Standards.
This report is intended solely for the information and use of management, the County Mayor and the
Board of County Commissioners of Monroe County, Florida, the State of Florida Office of the Auditor
General, and applicable federal and state agencies and is not intended to be, and should not be used
by anyone other than these specified parties.
Orlando, Florida
March 31, 2012
1 -2
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS
THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR FEDERAL
AWARDS .PROGRAM AND STATE FINANCIAL ASSISTANCE PROJECT AND ON INTERNAL
CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A -133 AND
CHAPTER 10.550, RULES OF THE AUDITOR GENERAL
To the Honorable Mayor and Board
of County Commissioners of
Monroe County, Florida:
Compliance
We have audited the Monroe County, Florida (the "County"), compliance with the types of compliance
requirements described in the U.S. Office of Management and Budget (OMB) Circular A -133
Compliance Supplement, and the requirements described in the State of Florida Department of
Financial Services' State Projects Compliance Supplement, that could have a direct and material effect
on each of the County's major federal awards programs and state financial assistance projects for the
year ended September 30, 2011. The County's major federal awards programs and state financial
assistance projects are identified in the summary of auditors' results section of the accompanying
Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations,
contracts, and grants applicable to each of its major federal awards programs and state financial
assistance projects is the responsibility of the County's management. Our responsibility is to express
an opinion on the County's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted .in the
United States of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; OMB Circular A -133, Audits of
States, Local Governments, and Non - Profit Organizations, and Chapter 10.550, Rules of the Auditor
General. Those standards, OMB Circular A -133, and Chapter 10.550, Rules of the Auditor General,
require that we plan and perform the audit to obtain reasonable assurance about whether
noncompliance with the types of compliance requirements referred to above that could have a direct
and material effect on a major federal awards program or state financial assistance project occurred.
An audit includes examining, on a test basis, evidence about the County's compliance with those
requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a
legal determination of the County's compliance with those requirements.
In our opinion, the County complied, in all material respects, with the compliance requirements referred
to above that could have a direct and material effect on each of its major federal awards programs and
state financial assistance projects for the year ended September 30, 2011.
1 -3
Infernal Cont over Compliance
Management of the County is responsible for establishing and maintaining effective internal control
over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal
awards programs and state financial assistance projects. In planning and performing our audit, we
considered the County's internal control over compliance with the requirements that could have a direct
and material effect on a major federal awards program or state financial assistance project in order to
determine the auditing procedures for the purpose of expressing our opinion on compliance and to test
and report on internal control over compliance in accordance with OMB Circular A -133 and Chapter
10.550, Rules of the Auditor General, but not for the purpose of expressing an opinion on the
effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the
effectiveness of the County's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their
assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance
requirement of a federal awards program or state financial assistance project on a timely basis. A
material weakness in internal control over compliance is a deficiency, or a combination of deficiencies,
in internal control over compliance, such that there is a reasonable possibility that material
noncompliance with a type of compliance requirement of a federal program or state financial assistance
project will not be prevented, or detected and corrected, on a timely basis.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that we consider to be deficiencies, significant deficiencies or material weaknesses. We did
not identify any deficiencies in internal control over compliance that we consider to be. material
weaknesses, as defined above.
This report is intended solely for the information and use of management, others within the entity, the
County Mayor and the Board of County Commissioners of Monroe County, Florida, the State of Florida
Office of the Auditor General, and applicable state and federal agencies, and is not intended to be and
should not be used by anyone other than these specified parties.
C3 � ',� �, �-
Orlando, Florida
March 31, 2012
Ir JAk
14
Monroe County, Florida
Schedule Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2011
Federal/State Agency,
Pass - through Entity CFDA
Federal Program/State Protect Number
Department of Agriculture:
Passed through Florida Department of Elder Affairs and Alliance for Aging:
Nutrition Services Incentive Program - 2011 10.570
Department of Health and Human Services:
Passed through Florida Department of Elder Affairs and Alliance for Aging:
Title IIIC1 Congregate Meals - 2010
93.045
Title IIIC2 Home.Delivered Meals - 2010
93.045
Title IIIC1 Congregate Meals - 2011
93.045
Title IIIC2 Home Delivered Meals - 2011
93.045
Total Program
Title IIIE Caregiver Support Services - 2010
93.052
Title IIIE Caregiver Support Services - 2011
93.052
Total Program
Passed through Florida Department of Revenue, Agency for Children and Families,
Office of Child Support Enforcement:
Child Support Enforcement Title IV -D
93.563
Passed through Florida Department of Community Affairs:
Low Income Home Energy Assistance Program - 2010
93.568
Low Income Home Energy Assistance Program - 2011
93.568
Total Program
Total Federal Agency
Department of the Interior:
US Fish and Wildlife Services:
Passed through Florida Department of Environmental Protection:
Clean Vessel Act Grant Program 15.616
Clean Vessel Act Grant Program 15.616
Total Federal Agency
Department of Justice:
Direct Program:
Bureau of Justice Assistance:
Bulletproof Vest Partnership Grant 16.607
Monroe County Sheriff Office Crisis Intervention Training 16.738
ARRA- Recovery Act JAG Program 16.804
The accompanying notes are an integral part of this schedule.
V
Contract Grant Number Expenditures
US1151 $ 33,928
AA1029
38,884
AA1029
50,666
AM 129
103,696
AA1129
157,254
350,500
AA1029
7,758
AA1129
39,524
47,282
CD344 138,595
10EA- 8F -11- 54-01 -019 278,201
11 EA- 8U -11 -54 -01-019 186,951
465,152
1,001,529
LE655 for CVA08498 4,107
MV022 for CVA10 -575 4,727
8.834
-- 14,591
2010 -DJ -BX -1076 13,309
2009 -SB-B9 -0468 21,798
(Continued)
V
Monroe County, Florida
Schedule Expenditures of Federal Awards
and State Financial Assistance .Projects
For the Year Ended September 30, 2011
Federal/State Agency,
Pass - through Entity CFDA
Federal Proairam/State Project Number
Department of Justice - Continued:
Passed through Office of the Attorney General:
Victims of Crime Acts
16.575
Passed through Florida Department of Law Enforcement:
Edward Byme Memorial Justice Assist Grant - Youth Challenge Middle Sch. Prog. V
16.738
Edward Byrne Memorial Justice Assistance Grant - Preventing Recidivism
16.738
Edward Byme Memorial Justice Assistance Grant - Drug Court Program Urine Lab
16.738
Edward Byrne Memorial Justice Assistance Grant - Women in Transition
16.738
Edward Byme Memorial Justice Assistance Grant - Boys & Girls Club Program
16.738
Total Program
G10PR0001A
Residential Substance Abuse Treatment - MC Jail Incarceration Program
16.593
Total Federal Agency
G09MI0005A
Executive Office of the President:
Direct Program: .
High Intensity Drug Trafficking Areas
G11M10001A
High Intensity Drug Trafficking Areas
G11M10005A
High Intensity Drug Trafficking Areas
G11PR0001A
High Intensity Drug Trafficking Areas
G10M10001A
High Intensity Drug Trafficking Areas
G10M10005A
High Intensity Drug Trafficking Areas
G10PR0001A
High Intensity Drug Trafficking Areas
G09MI0001A
High Intensity Drug Trafficking Areas
G09MI0005A
High Intensity Drug Trafficking Areas
G09PR0001A
High Intensity Drug Trafficking Areas
IBPMIP598Z
High Intensity Drug Trafficking Areas
18PPRP578Z
High Intensity Drug Trafficking Areas
IBPMIP5980
High Intensity Drug Trafficking Areas
IBPMIP5981
High Intensity Drug Trafficking Areas
17PMIP598Z
High Intensity Drug Trafficking Areas
17PPRP578Z
High Intensity Drug Trafficking Areas
16PMIP598Z
High Intensity Drug Trafficking Areas
16PMIP5980
High Intensity Drug Trafficking Areas
16PMIP6981
Total Federal Agency
The accompanying notes are an integral part of this schedule.
1 -7
Contract Grant Number Expenditures
V10231 256,805
2011 -JAGC-MON R-5-B2-142
38,500
2011 -JAGC- MOLAR -3-B2 -159
28,500
2011- JAGC - MONR -2 -B2 -197
27,636
2011- JAGC - MONR -I -B2 -141
17,500
2011 - JAGC -MONR -4-82 -185
4,701
G10PR0001A
116,837
2011 - RSAT - MONR- I -A9-004
49,674
473,014
G11 M10001 A
3,139,335
G11 M10005A
581,469
G11 PR0001A
2,961,592
G10M10001A
6,476,862
G10M10005A
1,006,274
G10PR0001A
3,542,393
G09MI0001 A
863,704
G09MI0005A
170,676
G09PR0001A
562,315
IBPMIP598Z
50,711
ISPPRP578Z
245,184
I BPM I P5980
146,278
IBPMIP5981
37,039
17PMI P598Z
96,652
17PPRP578Z
66,126
16PMIP598Z
47,862
ISPPRP5980
313,103
16PMIP5981
139,462
20,447,037
(Continued)
IN
Monroe County, Florida
Schedule Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2011
Federal/State Agency,
Pass- through Entity CFDA
Federal Proaram/State Project Number
Department of Transportation:
Direct Program:
Federal Aviation Administration:
Key West AIP -3735
20.106
Key West AIP -3736
20.106
Key West AIP -3739
20.106
Key West AIP -3741
20.106
Key West AIP -3742
20.106
Key West AIP -3743
20.106
Marathon AIP -4425
20.106
Marathon AIP -4427
20.106
Marathon AIP -4428
20.106
Total Federal Agency
Federal Highway Administration:
Passed through Florida Department of Transportation:
Transportation Planning Program 07 - 09 20.205
ARRA - Geiger Creek Bridge Repair Project 20.205
Local Agency Program: All American Road Signage 20.205
Local Agency Program: FL Keys Scenic Hgwy Interpretive Panels 20.205
Total Federal Agency
Department of Homeland Security:
Passed through Florida Department of Economic Opportunity:
Public Assistance Programs:
Hurricane Wilma - FEMA -DR- 1609 -FL
97.036
Passed through Florida Division of Emergency Management:
Tropical Storm Fay - FEMA- EM- 1785 -DR
97.036
Hurricane Ike -FEMA- 3293 -EM
97.036
Total Program
Emergency Management Performance Grant FYI 0-11
97.042
Emergency Management Performance Grant FYI 1-12
97.042
Total Program
The accompanying notes are an integral part of this schedule.
E
Contract Grant Number Expenditures
3 -12 -0037 -035 -2008
1,159,065
3-12- 0037 -036 -2008
86,994
3-12 -0037- 039 -2009
4,136
3 -12 -0037 - 041 -2009
740,744
3-12 -0037 -042 -2010
802,393
3 -12 -0037 -043 -2010
989,723
3-12 -0044-025 -2008
5,595
3-12 -0044-027 -2009
47,917
3 -12 -0044-028 -2010
93,315
3,929,882
8887 -370 197,747
426355 -1- 58-01 /APN75 264,769
428298- 1 /APW52 48,219
428017 -1 /APZ10 9,100
519,835
06- WL- &K- 11 -54 -01 -558 308,340
08- FA -B9 -11 -54-00 -546
1,742,247
08 -PA- 00-11- 5413 -509
80,988
2,131, 575
11 -FG-7W-1 1-54-01-063
45,640
12- FG- R3- 11- 54 -01- 111
36,435
82,075
(Continued)
1 -10
Monroe County, Florida
Schedule Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2011
Federal/State Agency,
Pass - through Entity CFDA
Federal Proaram/State Project Number
Department of Homeland Security - Continued:
State Homeland Security Grant Program
97.067
State Homeland Security Grant Program
97.067
Passed through the City of Miami:
Urban Area Security Initiative Grant Program - 2007
97.067
Urban Area Security Initiative Grant Program - 2008
97.067
Urban Area Security Initiative Grant Program - 2009
97.067
Total Program
Direct Program:
Staffing for Adequate Fire & Emergency Response (SAFER)
97.044
Transportation Security Administration:
Law Enforcement Officer Reimbursement Agreement
97.090
Total Federal Agency
Environmental Protection Agency:
Capitalization Grants for State Revolving Funds 66.458
Department of Energy:
Passed through Florida Department of Economic Opportunity:
ARRA- Weatherization Assistance Program 81.402
Passed through Florida Energy & Climate Commission:
ARRA -State Energy Program 81.041
Total Federal Agency
Department of Housing and Urban Development:
Passed through Florida Department of Economic Opportunity:
Community Development Block Grant 14.228
Passed throught Florida Department of Children and Families:
ARRA - Homeless Prevention and Rapid Rehousing Grant 14.257
Total Federal Agency
United States Treasury Department:
Equitable Sharing Agreement 21.000
Total Expenditures of Federal Awards
The accompanying notes are an integral part of this schedule.
1 -11
Contract Grant Number Expenditures
11 DS- 52 -11- 54-01- 306 56,623
11 DS-40-11-54-01-444 25,000
09- DS- 24- 11- 23 -02 -011 7,918
10- DS- 48 -11- 23-02- 195 349,485
11- DS- 32- 11 -23 -02 -233 52,827
491,853
EMW- 2007 -FF -01214 381,241
HSTS0208HSLR360 31,262
3,118,006
CS120001 -090 5,030,234
10WX -7X -11 -54-01 -719 281,005
DE- EE0000241 /ARS010 107,932
388,937
10DB- K4- 11- 54 -02 -K24 386,557
KFZ28 117,999
504,556
310,421
$ 35,766,213
(Continued)
1 -12
Monroe County, Florida
Schedule Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2011
CSFA
State Anencv Number
Florida Division of Emergency Management:
Emergency Management Programs FYI 52.008
Emergency Management Programs FY12 52.008
Total Program
Marathon Emergency Operations Center 52.010
Total Department
Florida Department of Children and Families:
Community Care for Disabled Adults - 2010 60.008
Community Care for Disabled Adults - 2011 60.008
Total Program
Criminal Justice Mental Health and Substance Abuse Reinvestment Grant 60.115
Total Department
Florida Department of Elder Affairs:
Passed through The Alliance for Aging:
Home Care for the Elderly - 2011
65.001
Home Care for the Elderly - 2012
65.001
Total Program
Alzheimer's Disease Initiative - 2010
65.004
Alzheimer's Disease Initiative - 2011
65.004
Total Program
Community Care for Elderly - 2010
65.010
Community Care for Elderly - 2011
65.010
Total Program
Total Department
Florida Department of Environmental Protection:
Small County Recycling 37.012
Florida Department of Health:
EMS County Award - 2009 64.005
EMS County Award - 2010 64.005
Total Department
Florida Department of Juvenile Justice:
Intensive Delinquency Diversion Service 80.022
Information provided for state financial assistance but not required for federal awards.
The accompanying notes are an integral part of this schedule.
1 -13
Transfer To
Contract Grant Number Exnenditures Subrecipients*
11- BG -05- 11 -54 -01 -163 $ 63,477 —
12 -BG -05-11- 54-01 -044 1,340 —
64,817 —
08- EC- 30- 11- 54 -01 -039 21,828 —
86,645 —
KG065 47,916 —
KG066 14,060 —
61,976 —
LHZ237 38,805 —
100,781 —
KH1072
31,887 —
KH1172
7,100 —
38,987 —
KZ1097
46,060 —
KZ1197
13,774 —
59,834 —
KC1071
338,882 --
KC1171
72,981 —
411,663 —
510,484 —
124SC 70,588 —
C8044 11,256 —
C9044 1,722
12,978 —
X1431 104,121 —
(Continued)
1 -14
Monroe County, Florida
Schedule Expenditures of Federal Awards
and State Financial Assistance Projects
For the Year Ended September 30, 2011
State Aaencv
Florida Department of State:
State Aid to Libraries - 2010
State Aid Libraries - 2011
Total Program
Historic Preservation Grant -in -Aid
Total Department
Florida Department of Transportation:
Transportation Planning Program 07 - 09
Pigeon Key Ferry Service
State Highway Project Reimbursement
Total Program
Key West Airport
Key West Airport
Key West Airport
Key West & Marathon Airport
Key West & Marathon Airport
Key West & Marathon Airport
Total Program
Total Department
Florida Fish & Wildiife Conservation Commission:
Boating Improvement Fund
Boating Safety Education
Total Program
Exotic Plant Control Services
Total Department
Florida Housing Finance Corporation:
State Housing Initiative Program
State Housing initiative Program
Total Department
Total Expenditures of State Financial Assistance
* Information provided for state financial assistance but not required for federal awards.
The accompanying notes are an integral part of this schedule.
CSFA
Number
45.030
45.030
55.023
55.023
55.023
55.004
55.004
55.004
55.004
55.004
55.004
77.006
77.006
52.909
52.901
1 -15
Transfer To
Contract Grant Number ExR2nditures Subrecipients*
10 -ST -37
11 -ST -36
S1104
33,352
25,411
58,763
25222811407/AOU27
41454515801 /AOQ11
25207711401/AN082
41253519401/ANJ94
42043619401/AQ606
4245819401/APT62
25426919401 /AO194
25426919402/AK043
42043719401/APG44
10250
08150
SHIP 08 -09 PLAN 6 YR 2
SHIP 09 -10 PLAN 6 YR 3
32,958 —
263,649 —
90,209 —
386,816 —
538,905 —
148,000 —
393,455 —
356,189 —
338,996 —
106,297 —
1,881,842 —
2,268,658 --
365,706 —
48,290 —
413,996 —
147,577 —
561,573 —
25,618 —
16,936 --
42,554 —
$ 3,818,110 $ 965
1 -16
Monroe County, Florida
Notes to Schedule of Expenditures of Federal Awards and
State Financial Assistance Projects
For the Year Ended September 30, 2011
Note 1— Reporting Entity
For reporting entity purposes, the Schedule of Federal Awards and State Financial
Assistance Projects (the `Schedule") presents the Federal and State grant activity of
Monroe County, Florida (the `County') primary government and its blended component
unit.
Note 2 - Summary of Significant Accounting Policies
The accounting policies and presentation of the Schedule of Expenditures of Federal
Awards and State Financial Assistance Projects are presented on the modified accrual
basis of accounting and in accordance with accounting principles generally accepted in
the United States of America as applicable to governmental organizations. The
Information in this schedule is presented in accordance with the requirements of OMB
Circular A -133, Audits of States, Local Govemments, and Non - Profit Organizatfons and
the Florida Single Audit Act. Therefore, some amounts presented in this schedule may
differ from amounts presented in, or used In the preparation of the basic financial
statements.
1 -17
MONROE COUNTY, FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FEDERAL AWARDS PROGRAMS AND STATE FINANCIAL ASSISTANCE PROJECTS
For the Year Ended September 30, 2011
PART I - SUMMARY OF AUDITORS' RESULTS
1. The Independent Auditors' Report on the financial statements expresses unqualified opinions.
2. No significant deficiencies relating to the audit of the financial statements are reported in the
Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements Performed in Accordance with
Government Auditing Standards.
3. No instances of noncompliance material to the financial statements of the County were disclosed
during the audit.
4. No significant deficiencies relating to the audit of major federal awards programs or state financial
assistance projects are reported in the Independent Auditors' Report on Compliance With
Requirements That Could Have a Direct and Material Effect on Each Major Federal Awards
Program and State Financial Assistance Project and on Internal Control Over Compliance in
Accordance with OMB Circular A -133 and Chapter 10.550, Rules of the Auditor General.
5. The Independent Auditors' Report on Compliance With Requirements That Could Have a Direct
and Material Effect on Each Major Federal Awards Program and State Financial Assistance
Project and on Internal Control Over Compliance in Accordance with OMB Circular A -133 and
Chapter 10.550, Rules of the Auditor General expresses an .unqualified opinion.
6. No audit findings relative to major federal awards programs for the County are reported in this
Schedule.
7. No audit findings relative to major state financial assistance projects for the County are reported in
this Schedule.
8. The threshold for distinguishing Type A and Type B programs /projects was $1,072,986 for major
federal awards programs and $300,000 for major state financial assistance projects.
9. The County qualified as a low -risk auditee for federal Single Audit purposes, as that term is
defined in OMB Circular A -133.
10. The progn3ms/projects tested as major programs/projects included the following:
Federal Programs Federal CFDA No.
High Intensity Drug Trafficking Areas 09.XXX
Disaster Grants — Public Assistance 97.036
Emergency Relief Program (Highway Planning and 20.205
Construction Cluster)
Weatherization Assistance Program 81.402
1 -18
MONROE COUNTY, FLORIDA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FEDERAL AWARDS PROGRAMS AND STATE FINANCIAL ASSISTANCE PROJECTS
For the Year Ended September 30, 2011
PART I - SUMMARY OF AUDITORS' RESULTS (CONTINUED)
State Projects State CSFA No.
Community Care for the Elderly (CCE) 65.010
Florida Boating Improvement Program
77.006
Transportation Planning Program 07 -09 (State Highway 55.023
Project Reimbursement)
Aviation Development Grants 55.004
PART II - FINDINGS — FINANCIAL STATEMENTS
None noted.
PART III - FINDINGS AND QUESTIONED COSTS — MAJOR FEDERAL AWARDS PROGRAMS
None noted.
PART IV - FINDINGS AND QUESTIONED COSTS — MAJOR STATE FINANCIAL ASSISTANCE
PROJECTS
None noted.
1 -19
MONROE COUNTY, FLORIDA
SUMMARY SCHEDULE OF CORRECTIVE ACTION PLAN
FEDERAL AWARDS PROGRAMS AND STATE FINANCIAL ASSISTANCE PROJECTS
For the Year Ended September 30, 2011
There were no Single Audit findings for the year ended September 30, 2011.
1 -20
MONROE COUNTY, FLORIDA
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FEDERAL AWARDS PROGRAMS AND STATE FINANCIAL ASSISTANCE PROJECTS
For the Year Ended September 30, 2011
Finding 10-01
Status: Corrected
1 -21
INDEPENDENT AUDITORS' MANAGEMENT LETTER
To the Honorable Mayor and Board
of County Commissioners of
Monroe County, Florida:
We have audited the financial. statements of the governmental activities, the business -type
activities, each major fund, and the aggregate remaining fund. information of Monroe County,
Florida (the "County "), as of and for the year ended September 30, 2011, and have issued our
report thereon dated March 31, 2012.
We conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Govemment
Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular
A -133, Audits of States, Local Governments, and Non -Profit Organizations. We have issued our
Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance
and Other Matters, ' Independent Auditors' Report on Compliance with Requirements that Could
Have a Direct and Material Effect on each Major Federal Program and State Financial
Assistance Projects and on Internal Control over Compliance, and Schedule of Findings and
Questioned Costs. Disclosures in those reports and schedule, which are dated March 31, 2012,
should be considered in conjunction with this management letter.
Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor
General, which govern the conduct of local government entity audits performed in _the State of
Florida. This letter includes the following information, which is not included in the
aforementioned auditors' reports or schedule.
Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not
corrective actions have been taken to address significant findings and recommendations made
in the preceding annual financial audit report. There were no recommendations made in the
preceding annual financial audit report.
Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a review of the
provisions of Section 218.145, Florida Statutes, regarding the investment of public funds. In
connection with our audit, nothing came to our attention that could cause us to believe that the
County was in noncompliance with Section 218.415 regarding the investment of public funds.
Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address in the
management letter any recommendations to improve the County's financial management. In
connection with our audit, we did not have any such recommendations.
J -1
Section 10:554(1)(1)(4., Rules of the Auditor General, requires that we address violations of
provisions of contracts and grant agreements or abuse, that have an effect on the financial
statements that is less than material but more than inconsequential. In connection with our
audit, we did not have any such findings.
Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, based on
professional judgment, report the following matters that have an inconsequential effect on
financial statements, considering both quantitative and qualitative factors: (1) violations of
provisions of contracts or grant agreements, fraud, illegal acts, or abuse, and (2) control
deficiencies that are not significant deficiencies. In connection with our audit, we did not have
any such findings.
Section 10.554(1)(i)6., Rules of the Auditor General, requires that the name or official title and
legal authority for the primary government and each component unit of the reporting entity be
disclosed in the management letter, unless disclosed in the notes to the financial statements.
Such disclosure is included in the notes to the financial statements.
Section 10.554(1)(i)7.a., Rules of the Auditor General, requires a statement be included as to
whether or not the local governmental entity has met one or more of the conditions described in
Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In
connection with our audit of the financial statements of the County, the results of our tests did
not indicate the County met any of the specified conditions of a financial emergency contained
in Section 218.503(1). However, our audit does not provide a legal determination of the
County's compliance with this requirement.
Section 10.554(1)(i)7.b., Rules of the Auditor General, requires that we determine whether the
annual financial report for the County for the fiscal year ended September 30, 2011, filed with
the Florida Department of Financial Services. pursuant to Section 218.32(1)(a), Florida Statutes,
is in agreement with the annual financial audit report for the fiscal year ended September 30,
2011. Our comparison of the financial report filed with the Florida Department of the Financial
Services to the County's 2011 audited financial statements resulted in no material differences.
Pursuant to Sections 10.554(1)(i)7.c. and 10.556(7), Rules of the Auditor General, we applied
financial condition assessment procedures as of September 30, 2011. It is management's
responsibility to monitor the County's financial condition, and our financial condition assessment
was based in part on representations made by management and the review of financial
information provided by same.
This letter is intended solely for the information and use of management, the County Mayor and
Board of County Commissioners of Monroe County, Florida, the Florida Auditor General and
applicable state and federal agencies, and is not intended to be and should not be used by
anyone other than those specified parties.
e
Orlando, Florida
March 31, 2012
J -2