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Item C20MONROE COUNTY BOARD OF COUNTY COMMISSIONERS Meeting Date: February 21-22.2001 Bulk Item: Yes X No AGENDA ITEM SUMMARY Division: Public Safety Department: EMS AGENDA ITEM WORDING: Resolution authorizing the Mayor to execute an EMS County Grant Application and related Request for Grant Distribution to the State of Florida Department of Health, Bureau of Emergency Medical Services ITEM BACKGROUND: The Department of Health, Bureau of Emergency Medical Services (EMS) is authorized by Chapter 401, Part II, Florida Statues to distribute county grant funds. County grant funds are derived from surcharges on the fines for various traffic violations. A portion of these funds are made available to eligible county governments to improve and expand their prehospital emergency medical services (EMS) systems. Local matching funds are not required. On -going costs for EMS and replacement of equipment cannot be funded under this grant program. They remain the responsibility of the counties and EMS agencies and organizations. Furthermore, county grant funds cannot be used to supplant the existing county budget allocations. The projected amount of Monroe County's award for FY 2001 is $44,226.73. The application being submitted is requesting for the funds to be used towards paramedic training, continued enhancements to the communications system, and to purchase ten (10) Life Pak 12 cardiac monitor/defibrillator units. PREVIOUS RELEVANT BOCC ACTION: None STAFF RECOMMENDATION: Approval TOTAL COST: 0.00 BUDGETED: Yes No COST TO COUNTY: 0.00 REVENUE PRODUCING: Yes No N/A APPROVED BY: County Attorney YES O ch a Risk Management n/a DIVISION DIRECTOR APPROVAL: Z,, o /-/James R. "Reggie" Paros DOCUMENTATION: Included: X To Follow: _ Not Required: DISPOSITION: Agenda Item #: James R. Paros Public Safety Division RESOLUTION NO. - 2001 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA AUTHORIZING THE CHAIR- MAN TO EXECUTE AN EMS COUNTY GRANT APPLICATION AND RELATED REQUEST FOR GRANT DISTRIBUTION TO THE STATE OF FLORIDA DEPARTMENT OF HEALTH, BUREAU OF EMERGENCY MEDICAL SERVICES BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, as follows: 1. The Chairman is hereby authorized to execute an EMS County Grant Application and related Request for Grant Distribution to the State of Florida Department of Health, Bureau of Emergency Medical Services, copies of same being attached hereto. 2. The monies from the EMS County Grant will improve and expand the County's pre -hospital EMS system. 3. The grant monies will not be used to supplant existing County EMS budget allocations. PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, at a regular meeting of said Board held on the day of , 2001. Mayor Neugent Mayor Pro Tern Williams Commissioner Spehar Commissioner McCoy Commissioner Nelson BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA LM (Seal) Attest: Chairman Deputy Clerk APPROVED As TO FORM AND LESaAI sUFFIGEN B NNE HUTT IJ DATE Emergency Medical Services (EMS) County Grant Application State of Florida Department of Health Bureau of Emergency Medical Services Grant No. C. Board of County Commissioners (grantee) Identification: Name of County: MONROE COUNTY, FLORIDA Business Address: 490 63rd Street, Suite 140 Marathon FL 33050 Phone # (305) 289 _ 6002 SunCom # ( ) 472 - 6002 2. Certification: I, the undersigned official of the previously named county, certify that to the best of my knowledge and belief all information and data contained in this EMS County Award Application and its attachments are true and correct. My signature acknowledges and ensures that I have read, understood, and will comply fully with the Florida EMS County Grant Manual. Printed Name:_ George Neugent Title: Mayor Signature: Date Signed: (Authorized County official) 3. Authorized Contact Person: Person designated authority and responsibility to provide the department with reports and documentation on all activities, services, and expenditures which involve this grant. Name: James R. "Reggie" Paros Title: Public Safety Director Business Address: 490 63rd Street, Suite 140 Marathon FL 33050 (City) (State) (zip) Phone # ( 305) 289 - 6002 SunCom # ( ) 472 - 6002 4. County's Federal Tax Identification Number: VF 59-6000-749 DH Form 1684, Jan. 98 5. Resolution: Attach a resolution from the Board of County Commissioners certifying the monies from the EMS County Grant will improve and expand the county's prehospital EMS system and that the grant monies will not be used to supplant existing county EMS budget allocations. 6. Work Plan: Work Activities: _ _ Time Frames: Paramedic training for fifteen (15) emergency responders Purchase of ten (10) Life Pak 12 Cardiac Monitor Defibrillators Continued enhancements of the EMS UHF Radio Communications System 2 �O cc O 03 E�} O L LL 69 R rQ � F� 0 N N N N v r� C r-1 8 O �: C •C CL .Q o co �0 N VW ,$icy 4r-j� C X o � 3 AR o agM 79 O gb E° M t Y! V a _ � C A u w o � a k. E m u H � m � ul M at C a � O O y V 0 Q of y I v a m mb t rya .� L C H W c r. m REQUEST FOR COUNTY GRANT DISTRIBUTION (ADVANCE PAYMENT) EMERGENCY MEDICAL SERVICES (EMS) COUNTY GRANT PROGRAM In accordance with the provisions of section 401.113(2)(a), F.S., the undersigned hereby requests an EMS county grant distrbution (advance payment) for the improvement and expansion of prehospital EMS. Payment To-. ers. Monroe County, Florida 490 63rd Street, Suite 140 Address Marathon, Fl. 33050 (State) p Tax ID Number of county5 9 6 0 0 0 7 4 9 Authorizing County Official TURE.� Name- George Neugent Title: Mayor Date: SIGN AND RETURN WITH YOUR GRANT APPLICATION TO: Department of Health Bureau of Epmerggenc Medical Services EMS Gouny Grants 2020 Capital Circle SE Bin C 18 Tallahassee, Florida R399-1738 For Use Only by Department of Health, Bureau of Emergency Medical Services $ Grant Number. Approved By: Date: tgna ure, State EMS Granticer ,zation Code • Tax I.D. V F_________ Date: Ending Date: Appendix D EMS County Grant General Conditions and Requirements 12 EMS County Grant General Conditions The grantee hereby agrees to: a. improve the existing quality of prehospital EMS activities, services, or to decrease patient mortality and morbidity; and b. to expand the extent, size or number of existing prehospital EMS activities or services. The activities and services to be provided are described in the EMS county grant application and its department approved revisions on file in the state of Florida, Department of Health, Bureau of EMS, Tallahassee, Florida. 2. Statute and Rule: Prehospital EMS activities will be rendered by the grantee in a manner consistent with Chapter 401, Florida Statutes, Chapter 64E-2.030, Florida Administrative Code, and the work plan in the grantee's EMS county grant application and its department approved revisions on file with the department. Further, the grantee agrees to implement provisions of this grant in accordance with federal, state, and local laws, and rules, regulations, and policies. 3. Confidentiality: The grantee shall not use or disclose any client/patient information under this grant for any purpose not in conformity with state regulations and federal regulations (45 CFR, Part 205.50) except upon written consent of the client/patient or his/her responsible parent or guardian as authorized by law. 4. Incident Reporting: a. Client Risk Prevention. If services to clients will be provided under this grant, the grantee and any subcontractors shall, in accordance with the client risk prevention system, report those situations listed in Department of Children and Familities 215-6, Paragraph 5, in the manner prescribed in that regulation. b. Abuse, Neglect and Exploitation Reporting. In compliance with Chapter 415, F.S., an employee of the grantee who knows, or has reasonable cause to suspect, that a child, aged person or disabled adult is or has been abused, neglected, or exploited, shall immediately report such knowledge or suspicion to the central abuse registry and tracking system of the department on the single statewide toll -free telephone number (1-800-96AB U S E ). 5. Availability of Funds: EMS county grants are subject to the availability of funds. The department's performance and obligation to pay under this grant is contingent upon a sufficient annual appropriation by the Florida Legislature and adequate cash in the EMS Trust Fund. 6. Decals: The department may provide the grantee DOH logos and decals. If so, the grantee shall affix these, in a prominent location, to all equipment purchased in whole or part with grant funds. - 7. Computer Hardware/Software: The grantee agrees that all computer hardware and software shall be approved in writing by the state Bureau of EMS. Costs of computer equipment and activities which do not have this prepurchase approval are not allowable. 8. Communications: The grantee agrees that all communications activities, services, and equipment shall be approved in writing by the Florida Department of Management Services, Information Technology Program (ITP) as required by chapter 401.024, F.S. The written approval must be dated after the beginning date of the grant and rior to any commitment to purchase the requested equipment and/or services. This approval is required in addition to any previous ITP recommendation, review, conceptual or other approval dated prior to the beginning date of the grant. Costs incurred prior to the grant starting date cannot be paid under the grant. For further information contact: Director Information Technology Program Department of Management Services 4050 Esplanade Way, Building 4030 Tallahassee, Florida 32399-0950 (850)922-7415 or (SC)292-7415 9. Travel/per diem: Travel and per diem expenses shall be in compliance with secton 112.061, F.S. The grantee shall be solely responsible for all costs: a. which the grantee pays prior to the beginning date of the project; b. which the grantee does not encumber before the grant ending date, and C. which the grantee encumbered before the grant ending date but pays 41. or more days after the ending date of the grant. 10. Purchasing: A Vendor Ombudsman has been established within the department of Banking 13 and Finance. The duties of this individual include acting as an advocate for vendors who may be experiencing problems in obtaining timely payment(s) from the state agency. The Vendor Ombudsman may be contacted at (850) 488-2924 or the State Comptroller's Hotline, 1-800-848- 3792. 11. Ownership/Assignment: The grantee shall own all items including vehicles, buildings and equipment purchased with state EMS county grant funds unless otherwise described in the grant application. The grantee shall clearly document the assignment of equipment ownership and usage, and maintain these documents so they are available during monitoring by the state. The owner of vehicles and equipment purchased with state EMS grant funds shall be responsible for its proper insurance, licensing, permitting, and maintenance. When any state EMS grant funded equipment ceases to have any useful life it may be sold for scrap or disposed of in the customary way that the agency disposes of equipment which has no further functional use. The grantee must use the resulting funds, if any, for prehospital EMS in Florida. If a private organization is the owner of any equipment funded in whole or part by state EMS grant funds, and purchased that equipment to provide services for a municipality, county, or other public agency, and the services cease within five years after the grant ends, the ownership of the equipment must be transferred to that municipality, county or other public agency. There shall be no cost to the recipient organization. This is applicable even when services cease due to a contract ending or for any other reason. 12. Maintenance of Efforts: Any improvement or expansion brought about in whole or part by grant funds shall be maintained for five years after the project ends. Reduction within the five years which is not approved by the Bureau, shall necessitate the return by the grantee of the involved project's funds plus interest if any, as specified by the department. The grantee must send the funds within 40 days of written notification by the department. After the five years, all equipment purchased with state EMS grant funds must continue to be used for prehospital EMS in Florida throughout its useful life, whether owned by the grantee or others. If a violation is found at any time after the five years, regardless of equipment ownership at that time, one half of current value of the items must be returned to the state by the grantee who received the grant under which the original purchases were made. 13. Lobbying: The grantee agrees to comply with the provisions of sections 11.062 and 216.347, F.S., which prohibit the expenditure of grant funds for the purpose of lobbying the Legislature, judicial branch, or a state agency. 14. Monitoring: The grantee agrees to assign a person to maintain a file for each grant which includes a copy of the Notice of Grant Award letter, Bureau approved application including approved budget and all appendixes, approved changes, and this grant manual. The grantee shall ensure that any financial documents related to this activity are made available to the bureau or its designee upon request, for a period of five years from the ending date of the grant. The grantee, his subgrantee(s) or contractor(s) and assignee(s) shall provide during reasonable hours whatever information is necessary for the department to monitor the grant, including access to client records related to the grant. 15. Income. Fees, and Other Cash: If project activity results in the payment to the grantee or other party of income, fees, or cash of any other kind, the total amount of that cash shall be applied to the costs of the project. Before any state funds can be assigned as allowable costs, the total amount of such cash paid during the grant shall be applied to the total activity costs after the ending of the grant and all costs are final. EMS County Grant Genera! Requirements The EMS County grant general conditions and requirements are an integral part of the county grant agreement between the agency/organization (grantee) and the state of Florida, Department of Health (grantor or department). In the event of a conflict, the following requirements shall always be controlling: 1. Records: The grantee shall maintain financial and other documents related to the grants to support all revenue and expenditures. The final expenditure report shall include all expenditures of the EMS County Grant funds for the grant period. Bills and payment records for fees or other compensation for services and expenses shall be maintained by the grantee in sufficient detail for the 14 proper pre -audit, post -audit, and monitoring review of the grantee's records by the department. 2. Indemnification: If the grantee is a state agency or subdivision as defined in section 768.28, F.S., only the following paragraph "b" is applicable. Other than state agencies or subdivisions only paragraph "a" is applicable. a. The grantee agrees to be liable for all claims, suits, judgements, or damages, including court costs and attorneys fees, arising out of the negligent or intentional acts or omissions of the grantee and its agents, subcontractors, and employees, in the course of the operation of this grant Further, the grantee agrees to indemnify the department against all claims, suits, judgements, or damages, including court costs and attorney's fees, arising out of the negligent or intentional acts or omissions of the grantee and its agents, subcontractors, and employees, in the course of the operation of this grant. Also, the grantee agrees to defend the department, upon receiving timely written notification from the department, against all claims, suits, judgements, or damages, including costs and attorney fees, arising out of negligent or intentional acts or omissions of the grantee and its agents, subcontractors, and employees, in the course of the operation of this grant. Where the grantee and the department commit joint negligent acts, the grantee shall not be liable for nor have any obligation to defend the department with respect to the part of the joint negligent act committed by the department. In no event shall the grantee be liable for or have obligation to defend the department against such claims, suits, judgements, or damages, including costs and attorney fees, arising out of the sole negligent acts of the department. b. Any grantee who is a state agency or subdivision, as defined in section 768.28, F.S., agrees to be fully responsible for its negligent acts or omissions or intentional tortious acts which result in claims or suits against the department, and agrees to be liable for any damages proximately caused by said acts or omissions. Nothing herein is intended to serve as a waiver of sovereign immunity by any grantee to which sovereign immunity applies. Nothing herein shall be construed as consent by a state agency or subdivision of the State of Florida to be sued by their parties in any matter arising out of any grant. The grantee agrees that it is independent of the department and not an agent or employee, unless it is organizationally within the department. 3. Notice of Grant Award: All EMS county grants are made in accordance with section 401.113(2)(a), Florida Statutes, and are made by an EMS Notice of Grant Award letter. The Notice of Grant Award letter (appendix A) and the contents of this manual contain by reference all regulations, rules, and other conditions governing this grant. 4. Advance Distribution (Payment): The department agrees to request advance distribution (payment) of the full grant amount after the Notice of Grant Award letter is sent to the grantee. This payment will be sent as cash flow permits. 5. Supplanting Funds: EMS County Grant funds shall not be used to supplant (replace) any part of the grantee's regular EMS budget allocation. The grantee shall not use any county or matching grant funds to supplant or replace any other funds unless specified in the approved application. County award funds dispensed under section 401.113(2)(a), F.S., cannot be used to fulfill the matching requirement for any state EMS matching grant under section 401.113(2)(b), F.S. 6. Reaffirmation of Terms and Conditions: All terms, conditions, and provisions of this grant and manual, and other applicable documents are hereby reaffirmed. The grantee acknowledges acceptance of the grant terms and conditions when the grantee draws money or otherwise obtains funds from the state grant payment system. Financial 1. EMS County Fund Accounting: All state EMS grant funds shall be deposited by the grantee in an account maintained by the grantee, and assigned a unique accounting code designator for all grant deposits and disbursements or expenditures thereof. All state EMS grant funds in the account maintained by the grantee shall be accounted for separately from all other grantee funds. 2. Use of County Grant Funds: All state EMS grant funds shall be used between the beginning and ending sates of the grant solely for activities as outlined in the Notice of Grant Award letter, its attachments if any, and the application including its budget with its revisions, if any, on file in the state EMS office. The grantee is not restricted to staying within the line item amounts within the approved grant budget. However, the grantee must stay within the approved total grant budget. Any expenditures beyond this budget are the full responsibility of the grantee. 3. The authority to spend or encumber grant 15 funds expires on the ending date of the grant time period, which is cited in the Notice of Grant Award letter. Encumbered funds must be paid within 40 days of the grant ending date. Unencumbered EMS County Grant Funds (Rollovers) Any unemcumbered EMS county grant program funds, including interest, remaining in the assigned grantee account at the end of a grant period shall be reported to the department. The grantee will retain these funds in the EMS County Grant account and include them in the budget of the next county grant application. Disallowed Expenditures No expenditures are allowable as grant costs unless they clearly are specified as a line item in the approved grant budget, including approved change requests, or are clearly included under an existing line item. Any disallowed EMS county grant expenditure shall be returned to the EMS county grant account maintained by the grantee within 40 days after the department's notification. The costs of disallowed items are the responsibility of the county. Revisions The grantee shall obtain written approval from the state EMS grant manager, on the Grant Change Request form (Appendix B) prior to -any of the following changes to the approved grant budget. 1. Adding a new line item to the approved budget. 2. Increasing a salary rate of pay or other payment rate to an individual for services, by more than ten percent. 3. Beginning a sub -grantee or contractor relationship that is not specifically identified in the approved budget or application. Reports and Documentation 1. Due Dates: The grantee shall send to the state EMS grant manager one original and one copy of the required reports by the date specified in the Notice of Award letter. Progam activity and expenditure reports will be used to ensure adequate monitoring and auditing of the grantee. 2. Expenditure Reports: The Expenditure Report (Appendix C-1) indicates all agreed upon budget expenditures and contains columns to be completed for reports. Reports cover a six, nine and twelve month period of activities (final report). The expenditure Plan (item 7) in your approved application has a blank "expenditures year-to- date" column to report expenditures and a place to write the amount of interest earned on the state funds. Copy this page, complete it, and submit it for your expenditure reports. 3. Program Activity Report: The Program Activity Report (DH Form 1684A, Jan. 98) must be provided at the end by the date specified in the Notice of Grant Award letter. Report all program activities as described in the approved grant work plan and subsequent amendments approved in Change Requests. The report must cover the entire grant period. 4. Withheld Payment: Any payments due the grantee under the terms of this grant may be withheld until the grantee provides all reports that the grantee owes to the department, and the department has approved all of the grantee's reports and is satisfied the grantee has met all obligations. 5. Early Termination: If the project accomplishes all of its objectives before the grant ending date, the grantee may request that the grant be closed, and send a final expenditure and program activity report. If the state EMS grant manager approves, the manager will close the grant. Thereafter, because the grant has ended, there can. be no further activities or expenditures under the grant. Credit Statement The grantee ensures that where activities supported by this grant produce original writing, sound recording, pictorial reproductions, drawings or other graphic representations and works of any other nature, notices, informational pamphlets, press releases, advertisements, descriptions of the sponsorship of the program, research reports, and similar public notices prepared and released by the provider shall include the statement: "Sponsored by [Your Organization's Name] and the State of Florida, Department of Health, Office of Emergency Medical Services." ET If the sponsorship reference is in written or other visual material, the word, "State of Florida, Department of Health, Bureau of Emergency Medical Services" shall appear in the same size letter or type as the name of the grantee's organization. One complimentary (free) copy of all such materials shall be sent to the department within three weeks of their reproduction and delivery to the grantee. If the proper credit statement is not included, or if a copy of each item produced is not provided to the department within three weeks, the cost for any such materials produced shall be disallowed. Where activities supported by this grant produce writing, sound recordings, pictorial reproductions, drawings, or other graphic representations and works of any similar nature, the department has the right to use, duplicate and disclose such materials in whole or in part, in any manner, for any purpose whatsoever and to have others acting on behalf of the department to do so. If the materials so developed are subject to copyright, trademark, or patent, legal title and every right, interest, claim, or demand of any kind in and to any patent, trademark or copyright, or application for the same, will vest in the state of Florida, Department of State, for the exclusive use and benefits of the state. Pursuant to section 286.021, F.S., no person, firm or corporation, including parties to this grant, shall be entitled to use the copyright, patent or trademark without the prior written consent of the Department of State. Civil Rights Assurance The grantee gives these assurances forfederal grants, loans, contracts (except contracts of insurance or guaranty), property, discounts, or other federal financial assistance to programs or activities receiving or benefiting from federal financial assistance. The grantee agrees to complete the Civil Rights Compliance questionnaire, HRS Forms 946A and B, if requested by the department. Although no federal funds are involved in this grant the grantee ensures that he/she will comply with the following the same as if federal funds were being provided: 1. Title VI of the Civil Rights Act of 1964, as amended, 42 U.S.C. 2000d et seq., which prohibits discrimination on the basis of race, color, or national origin in programs and activities receiving or benefiting from federal financial assistance. 2. Section 504 of the Rehabilitative Act of 1973, as amended, 29 U.S.C. 794, which prohibits discrimination on the basis of handicap in programs and activities,receiving or benefiting from federal financial assistance. 3. Title XI of the Education Amendments of 1972, as amended, 20 U.S.C. 1681 et seq., which prohibits discrimination on the basis of sex in education programs and activities receiving or benefiting from federal financial assistance. 4. The Age Discrimination Act of 1975, as amended, 42 U.S.C. 6101 et seq., which prohibits discrimination on the basis of age in programs or activities receiving or benefiting from federal financial assistance. 5. Section 654 of the Omnibus Budget Reconciliation Act of 1981, as amended, 42 U.S.C. 9849, which prohibits discrimination on the basis of race, creed, color, national origin, sex, handicaps, political affiliation or belief. 6. The Americans with Disabilities Act of 1990, P.L. 101-336, which prohibits discrimination on the basis of disability and requires reasonable accommodation for persons with disabilities. 7. U.S. Department of Health and Human Services Regulations for Protection of Human Subjects (45 CFR, as amended) regarding the protection of human research subjects. 8. All regulations, guidelines, and standards lawfully adopted underthe preceding statutes. The grantee agrees that compliance with this assurance constitutes a condition of continued receipt of, or benefit from state EMS funds, and that it is binding upon the grantee, successors, transferors, and assignees for the period during which such assistance is provided. The grantee further ensures that all contractors, subcontractors, sub -grantees or others with whom it arranges to provide services or benefits to participants or employees in connection with any of its programs and activities are not discriminating against those participants or employees in violation of the preceding statutes, regulations, guidelines, and standards. In the event of failure to comply, the grantee understands that the department may, at its discretion, seek a court order 17 requiring compliance with the terms of this assurance or seek other appropriate judicial or administrative relief, to include this and other state EMS grants being terminated and further state EMS grants being denied. The department shall not be liable for violations by grantees of any of the federal laws, rules, regulations, or guidelines outlined herein. Audit Requirements FINANCIAL AND COMPLIANCE AUDIT This attachment is applicable, if the provider or grantee, hereinafter referred to as provider, is any local government entity, nonprofit organization, or for -profit organization. An audit performed by the Auditor General shall satisfy the requirement of this attachment. PART I: FEDERALLY FUNDED This part is applicable if the provider is a local government entity or nonprofit organization and expends a total of $300,000 or more in federal funds passed through the department during its fiscal year. The determination of when a provider has "expended" federal funds is based on when the activity related to the award occurs. Local governments shall comply with the audit requirements contained in the Office of Management and Budget (OMB) CircularA-128, Audits of State and Local Governments. Nonprofit providers shall comply with OMB CircularA-133, Audits of Institutions of Higher Learning and other nonprofit institutions, except as modified herein. Such audits shall cover the entire organization for the organization's fiscal year. The reporting package shall include a schedule that discloses the amount of expenditures and/or receipts by contract number for each contract with the department in effect during the audit period. Compliance findings related to contracts with the department shall be based on the contract requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the department shall be fully disclosed in the audit report with reference to the department contract involved. If the provider has received any funds from a grants and aids appropriation, the provider shall have an audit or submit an attestation statement in accordance with Section 216,349, Florida Statutes, and indicate on the schedule of financial assistance which contracts are funded from state grants and aids appropriations. The provider has "received" funds when it has obtained the cash from the department or when it has incurred reimbursable expenses. The provider agrees to submit the required reports as shown in Part IV. PART II: STATE FUNDED This part is applicable if the provider is a nonprofit organization that expends a total of $100,000 or more in funds from the department during its fiscal year, which was not paid from a rate contract based on a set state or area -wide fixed rate for service, and of which less that $300,000 is federally funded. The determination of when a provider has "expended" funds is based on when the activity related to the award occurs. The provider agrees to have an annual financial audit performed by independent auditors in accordance with the current Government Auditing Standards issued by the Comptroller General of the United States. Such audits shall cover the entire organization for the organization's fiscal year. The scope of the audit performed shall cover the financial statements and include reports on internal control and compliance. The reporting package shall include a schedule that discloses the amount of expenditures and/or receipts by contract number for each contract with the department in effect during the audit period. Compliance findings related to contracts with the department shall be based on the contract requirements, including any rules, regulations, or statutes referenced in the contract. The financial statements shall disclose whether or not the matching requirement was met for each applicable contract. All questioned costs and liabilities due to the department shall be fully disclosed in the audit report with reference to the department contract involved. If the provider has received any funds from a grants and aids appropriation, the provider shall have an audit, or submit an attestation statement, in accordance with Section 216.349, Florida Statutes, and indicate on the schedule of financial assistance which contracts are funded from state grants and aids appropriations. The provider has "received" funds when it has obtained the cash from the department or when it has incurred reimbursable expenses. The provider agrees to submit the required reports as shown in Part IV. PART III: SECTION 216.349, the following, unless otherwise required by Florida Statutes: A. Office of Inspector General 4052 Bald Cypress Way, Bin A03 Tallahassee, Florida 32399-1704 B. Department of Health FLORIDA STATUTES (GRANTS Bureau of Emergency Medical Services AND AIDS APPROPRIATIONS) County Grant Manager 4052 Bald Cypress Way, Bin C18 Tallahassee, Florida 32399-1738 This part is applicable if the provider is either (1) a for - profit organization, (2) a local government entity expending less than $300,000 in federal funds passed through the department during its fiscal year, (3) a nonprofit organization expending less than $100,000 in funds from the department during its fiscal year, or (4) a nonprofit organization expending a total of $100,000 or more in funds from the department paid from a rate contract based on a set state or area -wide fixed rate for service, of which less than $300,000 is federal funded. The determination of when a provider has "expended" funds is based on when the activity related to the award occurs. If the provider receives funds from a grants and aids appropriation, the provider shall have an audit, or submit an attestation statement, in accordance with Section 216.349, Florida Statutes. The audit report shall include a schedule of financial assistance which discloses each state contract by number and indicates which contracts are funded from state grants and aids appropriations. The provider has "received" funds when it has obtained cash from the department or when it has incurred reimburseable expenses. The provider agrees to submit the required reports as shown in Part IV. Otherwise, if the provider does not receive funds from a grants and aids appropriation, the provider has no audit or attestation requirement under this statement. PART IV: SUBMISSION OF REPORTS Copies of the audit report and any management letter by the independent auditors, or attestation statement, required by this attachment shall be submitted within 180 days after the end of the provider's fiscal year to C. Submit to this address only those reports prepared in accordance with OMB Circular A-133: Federal Audit Clearinghouse Bureau of the Census 1201 E.10th Street Jeffersonville, Indiana 47132 D. Submit to this address only those audits performed or attestation statements prepared in accordance with Section 216.349, Florida Stat- utes: Office of the Auditor General Post Office box 1735 Tallahassee, Florida 32302 The provider shall ensure that audit working papers are made available to the department, or its designee, upon request for a period of five years from the date the audit report is issued, unless extended in writing by the de- partment. 19