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Item C05
BOARD OF COUNTY COMMISSIONERS AGENDA ITEM SUMMARY Meeting Date: 6/17-6/18/09 Division: County Administrator Bulk Item: Yes X No _ Department: Social Services/Nutrition Staff Contact/Phone #: Sheryl Graham x. 4510 AGENDA ITEM WORDING: Approval of ratification of application for funds under the American Recovery & Reinvestment Act. The projected funding available is $63,000, which if awarded to Monroe County, would be used to serve additional congregate and home delivered meals to clients of the Nutrition Program. ITEM BACKGROUND: On May 13, the Alliance for Aging issued a Special Solicitation under the American Recovery & Reinvestment Act to procure nutrition services from qualified entities. This was a competitive application process with a deadline of June 1st. This short timeline did not allow for inclusion on the May agenda for BOCC approval. However, Social Services did not want to miss this opportunity for additional funding. PREVIOUS RELEVANT BOCC ACTION: Approval of the Older Americans Acts Contract AA-929 with the Alliance for Aging, Inc. on December 17, 2008. CONTRACT/AGREEMENT CHANGES: None STAFF RECOMMENDATIONS: Approval TOTAL COST: 0 INDIRECT COST: BUDGETED: Yes No COST TO COUNTY: 0 SOURCE OF FUNDS: REVENUE PRODUCING: Yes No X AMOUNT PER MONTH Year APPROVED BY: County Atty OMB/Purchasing Risk Management DOCUMENTATION: Included Not Required DISPOSITION: AGENDA ITEM# Revised 1/09 o 4 C ' 2009 SPECIAL SOLICITATION UNDER THE AMERICAN RECOVERY & REINVESTMENT ACT Nutrition Screening, Nutrition Education, Congregate Meals and Home Delivered Meals MONROE COUNTY BOARD OF COUNTY COMMISSIONERS DEPARTMENT OF SOCIAL SERVICES SOCIAL SERVICES DEPARTMENT SHERYL GRAHAM, DIRECTOR THE GATO CIGAR FACTORY 1100 SIMONTON STREET, SUITE 2-256 KEY WEST, FL 33040 305-292-4510 MONROE COUNTY IN-HOME AND NUTRITION SERVICES PROGRAM 1100 SIMONTON STREET KEY WEST,FL 33040 305-292-4510 305-292-4522 FAX: 305-295-4359 305-292-4483 Monroe County American Recovery & Reinvestment Act Application TABLE OF CONTENTS Service Provider Summary Information Page 3 A. Program Module Page 4 B. Contract Module I. B. 1. Audited Financial Statements Attachment A I B. 2. 30 Days Operating Funds Certification Attachment A I B. 3. Statement of No Involvement Page 7 I B. 4. Assurance of Insurance Coverage Page 8 II. Allocation Methods (Unit Cost) Attachment B III. Match Commitment of Cash Donation Page 10 IV. Match Commitment for Donation of Building Space Page 11 V. Match Commitment of Supplies Page 12 VI. Match Commitment of Equipment Page 13 VII. Match Commitment of In-Kind Contribution of Services Page 14 VIII. Match Commitment of In-Kind Volunteer Personnel And Travel Page 15 Availability of Documents Page 16 2 I.A.SERVICE PROVIDERSUMMARY INFORMATION PAGE New Provider--Meals Existin Meals Provider X 1. PROVIDER INFORMATION: 2.GOVERNING BOARD CHAIR: Executive Director: {Name/Address/Phone} {Name/Address/Phone} Mayor George Neugent Sheryl Graham 25 Ships Way Social Services Director Big Pine Key,FL.33043 (305)292-4512 Name of Grantee Agency: Legal Name of Agency: Monroe County Board of County Commissioners 3.ADVISORY COUNCIL CHAIR: (if applicable) Mailing Address: {Name/Address/Phone} Gato Building 1100 Simonton Street Key West, Ff.33040 Telephone Number:[305]294-4641 4.TYPE OF AGENCY/ORGANIZATION: 5.PROPOSED FUNDING PERIOD: June 1,2009—September 30,2010 NOT FOR PROFIT: PRIVATE X PUBLIC A. New Applicant PRIVATE FOR PROFIT B. Existing Provider I n j 6. FUNDS REQUESTED: [x] Home Delivered Meals [x] Congregate Meals [ ] Nutrition Counseling [x] Nutrition Education [ ] Nutrition Screening 7. SERVICE AREA:List specific Zip codes or specify countywide Countywide 8. ADDRESS FOR PAYMENT OF CHECKS ITEM#: [Monroe County Finance Dept.500 Whitehead St.Key West,FL 33040]#1 9. CERTIFICATION BY AUTHORIZED AGENCY OFFICER: I hereby certify that the contents of this document are true,accurate and complete its. I ackno ledge that intentional misrepresentation or falsification may result in the termination of financial assistance. ( /� Name: Debbie Frederick Signature: Title: Deputy County Administrator Date: 5 Ole r 3 T A A. Program Module The Monroe County Nutrition Program currently receives funding under Title III-C 1 and C2 to provide congregate and home delivered meals for 200 over age 60 clients who reside in the Florida Keys, an island chain that extends approximately 125 miles from mainland Florida. Clients are currently served from three sites as follows: • Truman Nutrition Site in Key West, serving Sugarloaf Key to Key West • Mel Leavitt Nutrition Site in Marathon, serving Cudjoe Key to the 7 Mile Bridge • Plantation Nutrition Site in Tavernier, serving the Upper Keys The area of Cudjoe Key to the 7 Mile Bridge is also currently served by the Marathon site due to the Big Pine Nutrition Site and surrounding buildings being under construction. Construction is expected to be complete during the summer of 2009. At that time the former Big Pine Nutrition Site is expected to re- open as the Dallas McDonald Nutrition Site and Senior Center. Plans are currently underway with the Nutrition staff and AARP staff to ensure a successful re-opening. All meals served at our sites or delivered to client's homes meet the OAA Title IIIC-1 and Title IIIC-2 nutritional requirements in accordance with the 2008 Department of Elder Affairs Programs and Services Handbook. Both congregate and home delivered meal menus are developed by the food vendor's licensed dietician in six month cycles and reviewed by Monroe County's licensed dietician before submission to the Alliance for Aging's licensed dietician. The Monroe County Nutrition Program meets all CIRTS reporting requirements and is not under corrective action for CIRTS or fiscal reporting monitoring items. The Monroe County Nutrition Program operates under Contract AA-929 with the Alliance for Aging, Inc., meets all current match requirements and will extend those match commitments to any additional funding awarded. Statements of Match Commitments are included in the Contract Module Section B. The additional funding acquired under the American Recovery&Reinvestment Act would be used to expand Congregate and Home-Delivered services in ways that will benefit the clients of Monroe County's Nutrition program the most: Congregate Meals — As previously noted, the Nutrition Site in Big Pine Key is scheduled to re-open this summer. Currently congregate meal clients who reside in the area between Cudjoe Key and the 7 Mile Bridge are transported by Monroe County personnel to the Marathon meal site. This arrangement became necessary when the neighboring fire station underwent extensive reconstruction, making the access to the Big Pine Nutrition Site unsafe for seniors. Many of the seniors who were clients of the Big Pine site decided not to travel the distance to Marathon, resulting in Big Pine Key becoming an underserved area for congregate meals. Funding acquired under ARRA will be used to serve former clients returning as well as serve new clients attracted to the improved site. The same nutritious meals served at the other Monroe County meal sites will also be served at the new Dallas McDonald Nutrition Site and Senior Center in Big Pine Key. All of the other services of the Nutrition Program, including 4 f � monthly Nutrition Education, will also be provided either by Nutrition staff or the Program's Dietician/Nutrition Consultant. The new Dallas McDonald Nutrition Mealsite and Senior Center will be shared space with the very active local chapter of the AARP. The manager of the new site will also be shared with the AARP and as a result will not be paid out of grant funds. The funds to staff this position will come from the Monroe County General Fund. Staff will work with the AARP to publicize the Center's re-opening via the AARP newsletter, local newspapers and radio stations. Monroe County Social Services will also send personal invitations to former clients with follow-up phone calls. Transportation to the site will be provided by the Monroe County Transportation Department, a division of Monroe County Social Services. Current one-way fares are $1.00. Clients unable to pay can apply for a hardship fare of 50 cents. Monroe County Transportation is not grant funded. The funds that supplement the Transportation program are strictly from the Monroe County General Fund. Congregate meal funds not used to serve clients in the Big Pine area will be used to provide additional meals for those clients in all areas who have high nutrition scores. Currently, five meals per week are provided with only occasional surplus meals provided for weekend consumption. Additional funding would enable the program to serve those nutritionally deficient clients as well as those clients financially unable to buy sufficient food for the weekend. Home Delivered Meals — Home Delivered meal client service to the Big Pine Key area has not been affected by the temporary closing of the Big Pine meal site. Other Social Service employees and seasonal volunteers have been regularly delivering meals in the Big Pine and Marathon areas. Home Delivered meal clients in all area of the Florida Keys are financially the neediest. For example, for the period 1/1/09-5/31/09 CIRTS shows that 42% of Nutrition clients have monthly incomes of$700 or less. It is the intent of the Nutrition Program, with these additional funds, to provide those clients with high nutrition scores and/or low incomes with additional meals for weekend consumption. Weekend meals have been provided in years past and the clients have all been extremely grateful. The delivery of these additional meals could be easily accomplished by the current staff during their regular hours, resulting in no additional salary expense. Recruitment of volunteers to deliver meals is also an ongoing process. At last month's Older Americans Advisory Board meeting, Social Services staff solicited Board members to identify year-round residents who might be willing to volunteer their services. The majority of volunteers on the current roster are seasonal residents who work for the Program six months of the year or less. Continuation of the Program Beyond the Funding Period The Monroe County Nutrition Program is constantly looking for ways to run its program more efficiently and economically. We have identified several Site Assistant employees who have expressed an interest in retiring this year. To reduce our salary expense and thus free up additional money for food and other services, we do not intend to replace any retiring employees. Instead we will assign the Site Assistant duties to the AARP staff member located at each meal site, much as we plan to do when the Dallas McDonald Nutrition 5 i l Mealsite and Senior Center in Big Pine Key re-opens. AARP employees are paid out of Monroe County General Funds and therefore will serve at no cost to the Nutrition Program. We anticipate that we should be able to continue the ARRA services with the money we save on salaries currently paid by the grant. We also plan on applying for reinstatement of our cash match from Monroe County when the next budget process begins. 6 E STATEMENT OF NO INVOLVEMENT I, Debbie Frederick , as an authorized representative of Monroe County Board of County Commissioners, certify that no member of firm nor any person having interest in this firm has been awarded a contract by the Department of Elder Affairs or Area Agency on Aging on a noncompetitive basis to: (1) develop this solicitation; (2) perform a feasibility study concerning the scope of work contained in this solicitation; or d velo a,program similar to what is contained in this solicitation. o 9 Authorized Representative Date REQUEST FOR PROPOSAL AND CONTRACT TERMS AND CONDITIONS I, Debbie Frederick, as an authorized representative of_Monroe County Board of County Commissioners , certify that, if selected as the successful applicant, this agency/firm g es all he.t s and conditions set forth in the solicitation anq co tract. o(7 Authorized Representative Date 7 CERTIFICATE OF COVERAGE Certificate Holder Administrator Issue Date 10/22/08 FLORIDA DEPARTMENT OF CHILDREN&FAMILIES Florida League of Cities,Inc. 1111 12TH STREET SUITE 301 Public Risk Services P.O.Box 530065 KEY WEST FL 33040 Orlando,Florida 32853-0065 COVERAGES THIS IS TO CERTIFY THAT THE AGREEMENT BELOW HAS BEEN ISSUED TO THE DESIGNATED MEMBER FOR THE COVERAGE PERIOD INDICATED.NOTWITHSTANDING ANY REOWREME TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN,THE COVERAGE AFFORDED BY THE AGREEMENT DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS,EXCLUSIONS AND CONDITIONS OF SUCH AGREEMENT. COVERAGE PROVIDED BY: FLORIDA MUNICIPAL INSURANCE TRUST AGREEMENT NUMBER: FMIT 0386 1 COVERAGE PERIOD:FROM 10/1/08 1 COVERAGE PERIOD:TO 10/1/0912:01 AM Standard Time TYPE OF COVERAGE-LIABILITY TYPE OF COVERAGE-PROPERTY General Liability ❑ Buildings ❑ Miscellaneous ❑ Basic Form El Inland Marine Comprehensive General Liability,Bodily Injury,Property Damage and Personal Injury ❑ Special Form ❑ Electronic Data Processing ® Errors and omissions Liability ❑ Personal Property ❑ Bond Supplemental Employment Practice ❑ Basic Form Cl © Employee Benefits Program Administration Liability ❑ Special Form © Medical Attendants'/Medical Directors'Malpractice Liability ❑ Agreed Amount ( Broad Form Property Damage ❑ Deductible N/A ❑ Law Enforcement Liability ❑ Coinsurance N/A © Underground,Explosion&Collapse Hazard ❑ Blanket ❑ Specific Limits of Liability ❑ Replacement Cost Combined Single Limit ❑ Actual Cash Value Deductible N/A Limits of Liability on file with Administrator Automobile Liability ❑ All owned Autos(Private Passenger) TYPE OF COVERAGE-WORKERS'COMPENSATION ❑ All owned Autos(Other than Private Passenger) ❑ Statutory Workers'Compensation ❑ Hired Autos ❑ Employers Liability $1,000,000 Each Accident ❑ Non-Owned Autos $1,000,000 By Disease $1,000,000 Aggregate By Disease Limits of Liability ❑ Deductible N/A Combined Single Limit Deductible N/A Automobile/Equipment-Deductible ❑ Physical Damage N/A-Comprehensive-Auto N/A-Collision-Auto N/A-Miscellaneous Equipment Other - The limit of liability is$5,000,000(combined single limit)bodily injury and/or property damage each occurrence in excess of a self-insured retention of $100,000. This limit is solely for any liability resulting from entry of a claims bill pursuant to Section 768.28(5)Florida Statutes or liability imposed pursuant to Federal Law or actions outside the State of Florida. Description of Operations/Locations/Vehicles/Special Items RE: Community Care for Disabled Adults(CCDA)Grant. The Certificate Holder is hereby added as an additional insured,as respects the member's liability regarding the above described item. THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER.THIS CERTIFICATE DOES NOT AMEND,EXTEND OR ALTER THE COVERAGE AFFORDED BY THE AGREEMENT ABOVE. DESIGNATED MEMBER CANCELLATIONS yHOI;Lr ANY FART CF THE ABOVE DESCRIBED AGREEMENT 9E CANCELLED BEFORE THE EXPIRATION CATE THEREOF.THE ISSUING COMPANY NILL ENCEAVCR TO MAIL 45 DAYS WRITTEN NOTICE TC THE CERTIFICATE HOLDER NAMED ABOVE.9UT FA,L'-RE TO MAIL j ICE SHALL IMPOSE NC OBLIGATION NOR-ABILITY ANY NO UPON THE MONROE COUNTY BOARD OF COUNTY MUCH NOT COMMISSIONERS PROGRAM,ITS AGENTS CR REPPESENTATIVES 1100 SIMONTON STREET ROOM 2-268 KEY WEST FL 33040 I i q,.'4,;FEEC=EFRE7ENTAT`.E � 8 1• l ACORD CERTIFICATE OF PROPERTY INSURANCE DATE(MMIDO/Y1/) li/os/oa PRODUCER 1-561-993-6706 THIS CERTIFICATE 13 ISSUED AS A MATTER OF INFORMATION Arthur J. Gallagher Risk Management Services, Inc. ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. 2253 Glades Road COMPANIES AFFORDING COVERAGE Suite 4003 Boca Raton, FL 33431 COMPANY A Travelers Cam a Surety Co INSURED COMPANY Monroe County Board of County Commissioners e 1100 Simonton Street, Room 112-274 COMPANY C Key west, FL 33040 COMPANY D COVERAGES THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED,NOTWITHSTANDING ANY REQUIREMENT,TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN,THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES.LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. CO TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION COVERED PROPERTY LIMITS LTR DATE(MWDD/W) DATE(MMIDWM PROPERTY BUILDING t CAUSES OF LOSS PERSONAL PROPERTY $ BASIC BUSINESS INCOME 5 BROAD EXTRA EXPENSE $ SPECIAL BLANKET BUILDING $ EARTHQUAKE BLANKET PERS PROP $ FLOOD BLANKET BLDG&PP $ S $ INLAND MARINE $ TYPE OF POLICY $ s CAUSES OF LOSS $ NAMED PERILS S OTHER S A X I CRIME 103909055 10/01/08 10/01/09 Z CVG FORT[ O $ 500,000 iTYPE OF POLICY $ PUBLIC EMP DIS $ BOILER a MACHINERY $ f j OTHER $ LOCATION OF PREMISES/DESCRIPTION OF PROPERTY Public Employee Dishonesty policy covers dishonest acts of Officers and Employees as defined y the policy and subject to terms and conditions of coverage form. SPECIAL CONDITIONS/OTHER COVERAGES CERTIFICATE HOLDER CANCELLATION•10 days for non-payment of premium SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE Monroe County Board of County Commissioners EXPIRATION DATE THEREOF. THE ISSUING COMPANY WILL ENDEAVOR TO MAIL i *30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, Attn: Maria Slavik BUT FAILURE TO MAIL SUCH NOTICE SHALL IMPOSE NO OBLIGATION OR LIABILITY 1100 Simonton Street, Rm M 2-274 OF ANY KIND UPON THE COMPANY, ITS AGENTS OR REPRESENTATIVES. AUTHORIZED REPRESENTATIVE Key West, FL 33040 7SA ACORD 24(1/95) shasibocaraton 4 ACORD CORPORATION 1995 10255461 9 III.B. MATCH COMMITMENT OF CASH DONATION ARRA CYCLE [X] Original, dated [] Revision, dated Contract Amendment# Agency Name: Monroe County Board of County Commissioners Donor Identification: Name: Street: City: State: Zip: Phone: Authorized Representative: Total Amount # Payments Amount/Pa ment Contribution Period $ N/AIF $ Special Conditions: Donor Certification: I hereby certify intent to make the cash donation set forth above for use in the specified program during the program's upcoming funding period. This cash is not included as contribution for any other State or Federally assisted program or any Federal contract and is not borne by the Federal government directly or indirectly under any federal grant or c rI V Date: X Al S �J P Signature of Donor or Representative 10 IV.B. MATCH COMMITMENT FOR DONATION OF BUILDING SPACE ARRA CYCLE [X] Original, dated [] Revision, dated Contract Amendment# Agency Name: Monroe County Board of County Commissioners Donor Identification: Name: Monroe County In-Home and Nutrition Services Street:_ Gato Building — 1100 Simonton Street City: Key West State: FL Zip: 33040 Phone: (305) 292-4510 Authorized Representative: Sheryl Graham, Social Services Director Description of Space: [X ] Office [X] Site [] Other Provider Owned Space: 1. Number of square feet used by project 1614 sq.ft. 2. Appraised rental value per square foot $ 24.12 /sq.ft. 3. Total value of space used by project 1x2 $ 38,930 Donor Owned Space: 1. Established monthly rental value $ 2. Number of months rent to be paid by donor mos 3. Value of donated space 1 x2 $ Special Conditions: Donor Certification: I hereby certify intent to donate use of the space set forth above for the program specified above during the program's upcoming funding period. This space is not being used as 7norany, her State or Federal program or contract. � � = Date: S" 7 0 Signature /g of Donor or Representative 1 11 V.B. MATCH COMMITMENT OF SUPPLIES ARRA [X] Original, dated [] Revision, dated Contract Amendment# Agency Name: Monroe County Board of County Commissioners Donor Identification: Name: Street: City: State: Zip: Phone: Authorized Representative: Description of Supplies: The below described supplies are committed for use by the project for the period of: Computation of Value: Value to be claimed by project: $ N/A Special Conditions: Donor Certification: I hereby certify intent to donate these supplies for the program specified above during the program=s upcoming funding period. These supplies are not being used as match for any other State or Federally assisted program or contract. Date: Signature of Donor or Representative 12 VI.B. MATCH COMMITMENT OF EQUIPMENT [X] Original, dated ARRA [] Revision, dated Contract Amendment# Agency Name: Monroe County Board of County Commissioners Donor Identification: Name: Monroe County In-Home and Nutrition Services Street:_ Gato Building - 1100 Simonton Street City: Key West State: FL Zip: 33040 Phone: (305) 292-4510 Authorized Representative: She(yI Graham Social Services Director Description of Equipment: The below described equipment is committed for use by the project for the period of: Ongoing Acquisition Description of Item Number Cost Value to Project* 1. 2001 Chevy Malibu $14,888 $ 993 2. 2005 Ford E350 Aerolite $55,690 $3,715 3. 2006 Ford Focus #1 $12,185 $ 813 4. 2006 Ford Focus #2 $12,185 $ 813 5. 2007 Dodge Caravan $15,663 $1,045 Total Value Claimed: $7,379 *Items that are currently owned by the Grantee or are loaned or donated to the project are valued at an annual rate of 6-2/3 percent of the acquisition value. Donor Certification: This equipment is not included as a contribution for any other State or Federally Assisted program or contract and costs are not borne by the Federal Government directly or indirectly under any Federal grant or contract except as provided for under: ( ' uthorizi, Federal regulation or law if applicable). -� Dater Signature of Donor or Representative 13 VII.B. MATCH COMMITMENT OF IN-KIND CONTRIBUTION OF SERVICES BY STAFF OF SERVICE PROVIDER OR STAFF OF OTHER ORGANIZATIONS ARRA CYCLE [X] Original, dated [] Revision, dated Agency Name: Monroe County Board of County Commissioners Donor Identification: Name: Street: City: State: Zip: Phone: Authorized Representative: Descriptions of Positions: Position Service Hourly Rate # Hours Value Amount Title or Salary Worked (rate x hours) 1. 2. 3. 4. 5. 6. TOTAL IN-KIND PERSONNEL N/A Donor Certification: These services are not included as match for any other State or Federally Assisted program or contract and costs are not borne by the Federal Government directly or indirectly under any Federal grant or contract except as provided for under: (cite the authorizing Federal regulation or law if applicable). It is certified that the time devoted to the project will be performed during normal working hours. X �c �� L� Date: Signature of Donor or Representative 14 VIII.B. MATCH COMMITMENT OF IN-KIND VOLUNTEER PERSONNEL AND TRAVEL ARRA CYCLE [X] Original, dated [] Revision, dated Contract Amendment# Agency Name: Monroe County Board of County Commissioners Donor Identification: Name: Street: City: State: Zip: Phone: Authorized Representative: The volunteer staff positions identified below will be filled by local volunteers who will be recruited, trained and supervised as an ongoing activity of our agency. We will maintain volunteer records to document individual volunteer activity. Describe Volunteer Effort: Equivalent # of Value Position Title HourlyRate Hours to Project 1 $ $ 2 $ $ 3 $ $ TOTAL VALUE TO AGENCY........................... N/A $ Equivalent Hourly Rates were determined by: [] Rates for comparable positions within own agency. [) State Employment Service estimate of rates for type of work. [] Rates for comparable positions within other local agencies. ESTIMATED MILEAGE X RATE PER MILE = VALUE $ Donor Certification: I hereby certify that commitments have been received from individual volunteers or groups syffi�ient-to provi a the volunteer hours and travel identified above. _ L Date: S—/ �/C' 9 .Slignature of Agency Official Name: 15 II.D. AVAILABILITY OF DOCUMENTS The undersigned hereby gives full assurance that the following documents are maintained in the administrative office of the provider and will be filed in such a manner as to ensure ready access for inspection by the AAA or its designee(s) at any time. The Provider will furnish copies of these documents to the AAA upon request. 1. Current Board Roster 2. Articles of Incorporation 3. Corporate By-Laws 4. Advisory Council By-Laws and Membership 5. Corporate Fee Documentation 6. Insurance Coverage Verification 7. Bonding Verification 8. Staffing Plan a. Position Descriptions b. Pay Plan C. Organizational Chart d. Executive Director's Resume 9. Personnel Policies Manual 10. Financial Procedures Manual 11. Operational Procedures Manual 12. Interagency Agreements 13. Affirmative Action Plan 14. Outreach Plan, if applicable 15. Americans With Disabilities Act Assurance and supporting documentation 16. Unusual Incident File 17. Contribution System 18. Inventory List CERTIFICATION BY AUTHORIZED AGENCY OFFICIAL: I hereby certify that the documents identified above currently exist and are properly maintained in the administrative office of the Provider. Assurance is given that the AAA or it e(s) will a given immediate access to these documents, upon request. Signature ate Debbie Frederick _Deputy County Administrator_ Name of Authorized Individual Title of Authorized Individual #6284096_v1 16 Attachment A A ' INDEPENDENT AUDITORS' REPORT To the Honorable Mayor and Board of County Commissioners of Monroe County, Florida: We have audited the accompanying 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, 2008, which collectively comprise the County's basic financial statements as listed in the table of contents. These financial statements are the responsibility of the County's management. Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. In our opinion, based on our audit, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business- type activities, each major fund, and the aggregate remaining fund information of the County, as of September 30. 2008. and the respective changes in financial position and cash Flows, where applicable, thereof and the respective budgetary comparison for the General Fund, Fine and Forfeiture Fund, Governmental Grants Fund, and the HIDTA Grants Fund, for the year then ended in conformity with accounting principles generally accepted in the United States of America. B-1 In accordance with Government Auditing Standards, we have also issued our report dated March 30, 2009 on our consideration of the County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. The management's discussion and analysis section as listed in the table of contents is not a required part of the basic financial statements but is supplementary information required by the Governmental Accounting Standards Board. We have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary information. However, we did not audit the information and express no opinion on it. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County's basic financial statements. The introductory section, combining and individual fund statements and schedules and the statistical section as listed in the foregoing table of contents are presented for purposes of additional analysis and are not a required part of the basic financial statements. The accompanying Schedule of Expenditures of Federal Awards and State Financial Projects are also presented for the purpose of additional analysis as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.550, Rules of the Auditor General, and is not a required part of the basic financial statements. The combining and individual fund statements and schedules and the accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance Projects have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly presented in all material respects in relation to the basic financial statements taken as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them. CHERRY, BEKAERT & HOLLAND, L.L.P. C—�"QX, , � , _ Orlando, Florida March 30, 2009 B-2 Management's Discussion and Analysis As Finance Department management under the direction of the Chief Financial Officer and Clerk of the Circuit Court in Monroe County, we offer readers this narrative overview and analysis of the financial activities of Monroe County Government for the fiscal year ended September 30, 2008. We encourage readers to consider this information in conjunction with additional information furnished in the letter of transmittal of the report and the basic financial statements for an overall view of Monroe County's activities. Financial Highlights • Monroe County's total net assets exceeded its liabilities at September 30. 2008 by $487,642,471 an increase of $20,643,348, Net assets for governmental activities were $400,269,201 and $87,373,270 for business-type activities. • Unrestricted net assets, available for Monroe County's ongoing obligations to citizens and creditors were $148,243.873, an increase of $49,667,526. Governmental activity unrestricted net assets were $128,249,820. Business-type activity unrestricted net assets were $19,994,053. • At September 30, 2008 Monroe County's governmental funds statement reported combined ending fund balances of $173,580,004. Of this amount, $140,274,211 remains in the various fund types of Monroe County as unreserved. • The General Fund reported a fund balance of $16,470,425, an increase from the last fiscal year of $2,368,007. • Bonded debt and loans of Monroe County increased $43,779,584 in 2008. Monroe County's percentage of bonded debt and loans compared to net assets increased from 10.9% to 19A%. Overview of the Financial Statements This discussion and analysis is intended to serve as an introduction to Monroe County Government's basic financial statements, which include government-wide statements, fund statements, as well as notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements. Government-Wide Financial Statements Government-wide financial statements are designed to provide the reader with a broad overview of the financial position of Monroe County and are similar to private-sector financial statements. They include a Statement of Net Assets and a Statement of Activities. These statements appear on rages D-t through D-4 of this report. T1-e Statement of Net Assets shows the County s assets less its liabilities at September 30. 2008 The ifference between these assets and liabil&es is reported as net assets. Changes :n net assets over lime may be 'rdicative :)f an mproving or deteriorating firancial position. Net assets are reported in :hree categories. 1) invested in capital assets. net of related debt 2) restricted. and 3) unrestricted. C The Statement of Activities, which follows the Statement of Net Assets, presents information showing how the net assets changed during fiscal year 2008. The statement presents all underlying events, which contribute to the change, irrespective of the timing of the related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only affect cash flows in future fiscal periods. Such items include revenues earned and expenses incurred but not yet paid as well as unused vacation leave, all of which will produce changes in cash in a future fiscal period. Both statements attempt to distinguish functions of Monroe County that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges for services (business-type activities). Governmental activities reported in the statements include general government, public safety, physical environment, transportation, economic environment, human services, culture and recreation, and court related. Business-type activities include Monroe County's airports, solid waste and landfill operations, and the Card Sound Road and Tall Bridge. Fund Financial Statements A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Monroe County, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of Monroe County can be divided into three general categories: governmental, proprietary and fiduciary funds. Governmental Funds Governmental Funds essentially account for the same functions as those reported in the government- ,vide statements described above. However, unlike the government-wide statements, this set of financial statements focuses on events that produce near-term inflows and outflows of spendable resources available at the end of the fiscal year, which is a narrower focus than the government-wide financial statements. Such information may be useful in evaluating the available spendable resources. These statements appear on pages E-1 through E-17 of this report. It can be useful to compare the information presented for the governmental funds with similar information presented for governmental activities in the government-wide statements. Therefore, reconciliations are provided as a link between both the governmental fund statements and the government-wide statements to assist in this comparison. The governmental fund financial statements present financial information for the County's general, special revenue, debt service and capital project funds. Governmental funds individually presented as major funds in Monroe County's statements include: the General Fund, three Special Revenue Funds: F!re and Forfeiture. Governmental Grants, and HIDTA Grants, and four capital project funds: One Cent Infrastructure Surtax, Infrastructure Revenue Bonds: Series 2003, Infrastructure Sales Surtax Revenue Bonds, Series 2007 and Big Coppitt Wastewater Project. :though there are many smaller governmental funds in Monroe Courty. they have been preserted it a 'otal � oiumn Nonmajor Goverrrrental Funds. These furds are presented indi,vidually it the corrbinirg and irdiv dual fund statements section of the report. C-2 Proprietary Funds Monroe County maintains two different types of proprietary funds, enterprise and internal service. The proprietary fund statements appear on E-18 through E-27 of this report. Enterprise funds are used to report business-type activities in the government-wide financial statements. Monroe County maintains four major enterprise funds: Municipal Service District-Waste, Key West Airport, Card Sound Bridge, and the Marathon Airport. There are no non-major enterprise funds. Internal service funds are used to accumulate and allocate costs among Monroe County's various functions. Monroe County uses internal service funds to account for insurance activities (worker's compensation, group health and risk management) and fleet maintenance activities. Internal service funds are presented in total in the fund financial statements but may be reviewed individually in the combining and individual fund statements section of the report. Because these services predominantly benefit governmental rather than business-type functions, they have been included within the government-wide financial statements as governmental activities. They are also combined into a single, aggregated presentation in the proprietary fund financial statements. Fiduciary Funds Monroe County uses fiduciary funds to account for resources held for the benefit of parties outside of County government. such as assets held in trust and agency funds by Monroe County as an agent for individuals. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support Monroe County's own programs. The accounting used for fiduciary funds is much like that used for proprietary funds. The fiduciary fund financial statements appear on pages E-28 through E-29 of this report. Notes to the Financial Statements The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in both government-wide and fund financial statements. The notes commence on page F-1 and continue throughout the entire F page section. Other Information Combining and individual statements and schedules mentioned earlier, which present details of non- major funds used in governmental and enterprise funds, commence on page G-1 and continue throughout the entire G page section. This section also includes the budget to actual schedules, and statements for major capital project, internal service and agency funds. Additional information about Monroe County can be found under the Statistical Section in the H page section and the Single Audit Section in the I page section of this report. Government-Wide Financial Analysis Monroe County Net Assets (in thousands) �vrrn!rental Easiness-type T: rai 3,i!-xy ctiv ties Ac,v,ties overrment :C8 Z07 2-08 ZC07 2CC8 _C-07 =n a d C''er,4ssats :234 673 S'97'�94 -45,113 362.172 -279 791 SLt;C 3 C-3 Governmental Business-type Total Primary Activities Activities Government 2008 2007 2008 2007 2008 ____._ -2007__- Capital Assets 279.394 251,916 78,498_ 60,365 357,892 312,281 Total Assets 514,067 449.910 123,616 122,937 637,683 572 847 Current/Other Liabilities 38.821 36.899 8,235 11.698 47,056 48,597 Long-Term Liabilities _74,977 23,085 28,008 34.166 102,985 57 251 Total Liabilities 113.798 59,984 36,243 _45:864 150,041 105,348 Net Assets: Invested in Capital Assets, Net of Related Debt 253,773 243,296 60,229 52,893 314,002 296,189 Restricted 18,246 67,710 7,150 4,524 25,396 72.234 Unrestricted 128.250 78,920 19,994 19,656 148,244 98,576 Total Net Assets $400 269 $389.926 $87,373 $77,073 $$487,642 $466,999 The overall financial position of Monroe County improved in both fiscal years 2008 and 2007. Changes in net assets over time can be one of the best and most useful indicators of a government's financial position. Monroe County's change in net assets for the fiscal years ending 2008 and 2007 were $20,643,348 and $24,628,293, respectively. The 2008 increase in net assets was $3,984,945 less than the prior year. The largest portion of net assets for 2008 and 2007 is Monroe County's investment in capital assets (e.g., land and depreciated buildings, infrastructure and equipment) less any outstanding debt related to their acquisition. This category represents 64.4% and 63,4% of total primary government net assets for fiscal years 2008 and 2007. Monroe County uses these capital assets to provide services to citizens: consequently, these assets are not available for future spending. Although Monroe County's investment in capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. Total primary government net assets above also include restricted net assets. Restricted net assets are resources subject to external restriction on how they may be used. The restrictions reported for business-type activities are comprised of the landfill closure and post closure costs and the Key West Airport's debt service payments and passenger facility charges. Restrictions reported for governmental activities are special purpose funds which report the use of resources as designated by external entities. The remaining component of net assets is unrestricted net assets. Unrestricted net assets may be used to meet the County's ongoing obligations to citizens and creditors. The 2003 increase in current and cther assets arose from a decrease in cash. restricted cash and accounts receivable, offset by increases in investments. amourts due from other governments and restrcted rvestmerts. The County used restricted and unrestricted cash to reduce accounts payable, Purchase investments and provide working capital for grant reimbursements. The !ncrease :n amounts due from other governments is related to the reduction in cash. Accounts receivable decreased as the County collected outstanding ;nsurarce re!mbursements from hurricane damage sustained in prior ears. Restricted investments increased because of debt proceeds most of which were unspent by the And of 'he fiscal year. Restricted and unrestricted investments increased as County assets Were taken `mom the Florida State Board of Administration investment pool and placed in government agercy ecurit;es. C-4 The increase in capital assets is related to several large construction projects including the judicial center, the Big Pine Key Fire Facility, the medical examiner facility, the Upper Keys government center, infrastructure projects for wastewater facilities, a Big Pine Key park and the Key West airport facility. Current and other liabilities decreased as cash balances were used to reduce accounts payable, offset by a significant increase in the current amount of revenue notes and bonds payable. Long-term liabilities increased as a result of the issuance of sales tax revenue bonds and revenue notes funded by the state for rural utility projects such as the County's wastewater improvements. Long-term liabilities also increased due to the recognition of other post employment benefit costs. Comparison of Current Assets and Liabilities (in thousands) A comparison of current assets as compared to current liabilities for both governmental and business type activities can be a good indication of Monroe County's ability to meet its current and existing operational responsibilities. The ratios for the current and prior fiscal years are as follows: Governmental Business-type Activities Activities 2008 2007 2008 2007 Current Assets $227,182 $190,905 $32,171 $ 49,786 Current Liabilities $ 38,821 $ 36,898 $ 8,235 $ 11,698 Ratio of Current Assets to Current Liabilities 5.85 5.17 3.91 4.26 The schedule above demonstrates that Monroe County has more than adequate cash flows. Monroe County Changes in Net Assets (in thousands) Governmental Business-type Total Primary Activities Activities Government '008 2007 2008 2007 2008 2007 Revenues: Charges for serv;ces $25.568 S 27,179 $21,155 $21.957 S 46,723 $49,136 C"Ferat!ng Grarts x1 J ,',ontrb hors 34 506 31 -03 5,8C2 4.514 •to,308 36.217 acitai G,3nts ,rd Cortriburors 6 '60 2.981 533 3 299 12 698 6 2'30 General Revenues: t crfy axe s 74 -81 '7 3'0 - -a 581 3 G ;her Taxes 48 291 4u.3 4 48-291 49 374 ,<ate Revenue :^.tr ig 3 1d1 3 2,23 2 '31 3.303 est t ert !r.cc re ='`2 11 '22 ZJ' ifl4 J 69 13 216 -recis 4 818 5 5198 C2 3.221 5.120 _ '_'_313_. +.j; P ue5 :_04.') 7 �12 240 35 ':C�4 34 S-i 4' �?5 �r -5 Governmental Business-type Total Primary Activities Activities Government 2008 2007 2008 2007 2008 2007 Expenses: General Government 36,241 38,903 - - 36.241 38.903 Public Safety 98.086 95,818 - 98,086 95,818 Physical Environment 4,143 9,037 - - 4,743 9,037 Transportation 6,280 6,503 - 6,280 6,503 Economic Environment 18,269 18.205 18,269 18 205 Human Services 9.235 9,699 - 9,235 9,699 Culture and Recreation 8,181 3,469 8,181 3,469 Court Related 9.367 10,110 - 9 367 10,110 Interest on Long-Term Debt 2,299 799 2,299 799 Solid Waste - - 15,694 15,444 15,694 15,444 roll Bridge - - 1,331 1,070 1,331 1;070 Key VIJest Airport - - 7.028 9,672 7,028 9.672 Marathon Airport - - 2 574 3,858 _.._......, 2,574 3,858 Total Expenses 192,701 192,543 26,627 30 C44 219,328 222.587 Change in Net Assets Before Transfers 12,266 19,697 8,377 4,931 20.643 24,628 transfers (1 92 ) (1,435) 1,923 1,435 - - Change in Net Assets 10,343 18,262 10,300 6,366 20,643 24,628 Net Assets, Beginning _ 389.926 371 664 77,073 70,707 07 466,999 442.371 Net Assets. Ending $400 269 $389 926 $87,373 $77,073 $487 642 $466,999 Governmental Activities The graph on the next page represents a comparison of program revenues to program expenses for governmental activit±es in fiscal years 2008 and 2007. It is apparent from these graphs that general revenues were required to cover expenses in each of the functions noted. C-.3 Monroe County, Florida Governmental Activities (in Millions) For the year ended September 30, 2008 ■Program Revenues D Program Expenses 1200. 98.1 1000 800 600 40 0 36.2 40. 20.o 12' 18.3 4.64.7 076.3 0.4 ZOg2 8.2 409 0.0l I .4 0.2 G a m � m rn m n ro s CI � 3 C C 3 cr' o y Q � rn �' 3 0 � rn v n� rn 3 o QO rn ca 0' m' 0 cn The largest revenue sources for governmental activities in 2008 are property taxes in the amount of $74,581,111 and all other taxes totaling $48,291,193. Total taxes of $122,872,304 amounted to 60.0% of Monroe County's governmental activity revenues excluding transfers. The second largest revenue source is operating grants at 16.8% of governmental activity revenues excluding transfers. The 2008 graph identifies the largest expense function as public safety amounting to $98,085,625, This is 50.9% of the total expenses for governmental activities. The second largest function is general government in the amount of $36,241,222 or 18.8% of total expenses for governmental activities. The general government expenses include the Tax Collector, Property Appraiser, Clerk of the Circuit Court, and the Supervisor of Elections. Monroe County, Florida Governmental Activities (in Millions) For the year ended September 30, 2007 ■Program Revenues 0 Program Expenses '<^:00 1000 95.8 00 89 37 40.0 Ln0 ' 1i . 1 39.0 , �� 5 1 18.2 2 97 335 5Flo 3 u 3 � 1 7 The largest revenue sources for governmental activities in 2007 are property taxes in the amount of $77,370,025 and all other taxes totaling $49,874,175, Total taxes of $127,244.200 amounted to 60.0% of Monroe County's governmental activity revenues excluding transfers. The second largest revenue source is operating grants at 14.9% of governmental activity revenues excluding transfers. The 2007 graph identifies the largest expense function as public safety amounting to $95.817,557. This is 49.8% of the total expenses for governmental activities. The second largest function is general government in the amount of $38,902,793 or 20.2% of total expenses for governmental activities. The general government expenses include the Tax Collector, Property Appraiser, Clerk of the Circuit Court, and the Supervisor of Elections. Business-Type Activities The purpose of proprietary funds is to recover the majority of costs incurred in providing a service through user fees and charges for that service. Charges for services revenues in 2008 amount to $21,154,921 or 60.4% of all revenue sources. Other revenue sources include operating grants, capital grants, contributions, investment income, and miscellaneous. Total revenues excluding transfers from other funds were in excess of expenses excluding transfers to other funds by $8 376,233. The change in net assets in 2008 was $10,299,671, This represents an increase of $3.933,312 from the prior year, mostly attributable to capital grants used to fund the construction of the new Key West Airport Terminal Financial Analysis of Monroe County's Funds Governmental Funds As mentioned earlier in the Financial Highlights, Monroe County's governmental funds reported combined fund balances of$173,580,004 at the end of the current fiscal year. This represents a 25.1% increase from the prior year. Governmental funds' unreserved fund balance totals were $140,274,211, an increase of 16.7% from the prior year and 80.8% of the total fund balance. Reserved fund balances are as follows; $20,403,917 to meet current commitments (encumbrances) in the next fiscal year; $2,154,271 for Monroe County Land Authority land and land rights acquisition; $6,740,579 for mortgage loans receivable; and $4,007,026 for payment of debt service. The Monroe County Land Authority is a blended component unit of Monroe County and is reported as a non-major special revenue fund. The General Fund is the chief operating fund of Monroe County and automatically, one of Monroe County's major funds. At September 30, 2008, total fund balance in the general fund was $16,470.425. Total revenues decreased $4,518,967 or 10.6% from the previous year. Revenue from taxes increased $6.559,388 due to a reallocation of 2008 millage. The increased revenues were more than offset by a decrease in intergovernmental revenues attributable to a reclassification of intragovernmental transactions. Expenditures also decreased $11,650 376 or 12 7%. Most of the expenditure decrease ;s related to the reclassification of public safety intragovernmental expenditures related to the intragovernmental revenue reclassification. -a Other Maior Fund Information in thousands) Fine and Forfeiture Governmental Grants HIDTA 2008 �2007 _ 2008 200.7 2008 2007 Revenues and Other Sources $44,419 $52,751 $9,929 $ 15,061 $22,337 $21,298 Expenses and Other Uses _44,217_ 45,267 10,550u 7,408_ �22,337 21,298 !ncreaset(Decrease) in Fund Balance $ 202 $ 7 484 $ t_ -6211 $ 7,653 $ - $ One Cent Infrastructure Infrastructure Revenue Surtax Bonds Series 2003 2008 T 2007 2008 2007 Revenues and Other Sources $ 16,491 $ 17,231 $ 6,088 $ 5,751 Expenses and Other Uses _ 18,073 34,858 12,850 10,153 Increase(Decrease) in Fund Balance 1�58 1( 7,627} $L6 762 $ (4,402} Infrastructure Sales Surtax Revenue Bonds Big Coppitt Wastewater _ Series 2007 Project 2008 2007 2008 2007 Revenues and Other Sources $ 31,049 $ $ 26,767 $ - Expenses and Other Uses 6,226 13 004 Increase(Decrease) in Fund Balance $ 24 823 $ - $ 13,763 $ — Fire and Forfeiture Special Revenue Fund Tax revenues decreased because of a significant reallocation of millage rates. Expenditures also decreased in response to anticipated economic :onditions. Governmental Grants Special Revenue Fund Grant revenues and experditures for hurricanes aeclined as damage claims recurred in prior years were completed. In the current year. a significant grart for the Big Coppitt wastewater oroject was used to assist in infrastructure construction Grant `lyded experditures were nigher in 'elation to grant revenues as hurricane grant revenues which ,equire less match dec�ined and -,vastewater grant revenues, which require more match increased. HIDTA Grants Special Revenue Fund P- s fund s used to accourt for reimbursement grarts furded y the U.S. Department of Justice t0 fight drag trafficking. T"e volume of revenues and experditures -as rot significantly charged as programs established by the grantor rave been continued. C-9 One Cent Infrastructure Surtax Capital Projects Fund The citizens of Monroe County approved a one cent sales surtax which is the main revenue source in this fund. Investment revenues dropped due to the decline in interest rates and reductions in the amount of accumulated funds invested. Wastewater management projects previously funded by sales taxes have been funded in the current year by grant and debt proceeds, causing a decrease in expenditures. Expenditures further decreased as the construction of two new parks was completed. However, more funding was transferred to the Infrastructure Surtax 2007 Revenue Bonds Capital Projects Fund to complete projects initially funded by its debt proceeds, offsetting the decline in expenditures. Infrastructure Revenue Bonds Series 2003 Capital Proiects Fund In 2003, Monroe County issued $21,455,000 in revenue bonds to be paid from one cent sales surtax revenues. Revenues in 2008 increased because of transfers from the One Cent Infrastructure Surtax Capital Projects Fund. Expenditures increased as the projects to be funded by bond proceeds are nearing completion. Infrastructure Sales Surtax Revenue Bonds Series 2007 Capital Proiects Fund Monroe County issued $29,415,000 in revenue bonds to be paid from one cent sales surtax revenues, and earned investment income on unused proceeds. A portion of the proceeds were expended on a new medical examiners' facility, new fire houses and an upper keys government center. Big Coppitt Wastewater Project Capital Projects Fund Monroe County borrowed $21,000,000 in Revenue Notes from the Florida Rural Utility Financing Commission to assist in the financing of the Big Coppitt Wastewater Project. Additional financing will be provided by state grants and assessments to property owners. Considerable progress was made in the construction of new wastewater infrastructure. Proprietary Funds Proprietary fund statements provide the same information as in the business-type activities column of the government-wide statements, but in greater detail and on a fund basis for enterprise funds and internal service funds. The Municipal Service District-Waste Enterprise Fund maintains Monroe County's landfills and transfer sites. Monroe County continues to outsource the waste haul-out services through a major contract. The revenues are pledged to meet the debt service payment requirements on the Monroe County, Florida Solid Waste Disposal System Refunding Revenue Note, Series 2002. The level of construction activity within the County dropped resulting in lower revenues from landfill sites. Expenses increased due to the addition of staff and the accrual of post employment benefit costs. Card Sound Bridge Enterprise Fund collects tolls used to maintain a bridge connecting Monroe County to the mainland. As gas prices rose and the economy slowed, toll collections dropped. Interest income also declined due to a drop in interest rates. Expenses increased due to the addition of staff and the accrual of post employment benefit costs. The Key West Airport Enterprise Fund receives significant operating and capital grants. The major source of match for these grants is accumulated funds from passerger facility fee charges paid by the .,arious airlines. During 2006, the Key 'Nest Airport issued revenue bonds to fund the cost of a rew airport terminal and related facilities. Part of the revenue stream committed for the payment of bond pr nc,pal and 'rterest is the collection of passenger facility fees. Operating grants increased to furd early retiremerts of revenue bords. Operating expenses decreased due to the completion of a major ,,o;se mprox,ement program. Capital grants increased to provide additional funding for the airport ;ermiral corstruct'on. Other factors concerning the finances of these three major funds have already been addressed in the discussion of Monroe County's business-type activities. The internal service funds include the Worker's Compensation Fund, Group Insurance Fund, Risk Management Fund and the Fleet Management Fund. The self-insurance funds are an important part of Monroe County's operations. Insurance recoveries decreased as the County completed the recovery of hurricane damages incurred in prior years. Personnel services increased due to the accrual of post employment benefit costs. Operating expenses increased as gas prices rose, insurance premiums increased and more fees were paid to insurance consultants hired to maximize insurance recoveries. Insurance recoveries were also transferred to funds in which the claim expenditures originated. Capital Assets Monroe County's financial statements present capital assets in two categories: those assets subject to depreciation, such as buildings, infrastructure, and equipment and those not subject to depreciation such as land and construction in process. Investment in capital assets for both governmental and business-type activities, net of related debt at September 30, 2008, was $314,001,790. Investment in capital assets for governmental activities is $253,773.311 and $60,228.479 for business-type activities. These capital assets include assets purchased as well as donated. They also include infrastructure assets, e.g., bike paths, roads, bridges, stormwater and wastewater sites recorded at historical cost. Monroe County has several significant general government construction projects. Construction is in process for a new government center in the Upper Keys, a new judicial center in Key West, wastewater collection systems throughout the Keys. a new medical examiner facility and a new fire station. The new Key West airport terminal construction is underway and is expected to be completed by the summer of 2009. The Marathon airport is also undergoing major renovation. Further details are available in Note 6 to the financial statements pages F-15 through F-17. Long-Term Debt At September 30, 2008, Monroe County had long-term debt in the amount of $109.709,745, This debt s mainly comprised of revenue bonds and notes secured by pledges of revenues. Revenue secured Debt for governmental activities is $67.638 178 and $27,075.434 is for business-type activities. Monroe County has no general obligation bonds. Moody s Investors Service rated Mcnroe County. Florida Infrastructure Sales Surtax Revenue Bonds Series 2003 and 2007 'A2 Standard and Poor's Ratings Services also rated these issues 'A+ The Monroe County Florida Airport Variable Rate Revenue Bonds rating are Aa2/AAr'A+. Further details are available in Ncte ?2 to the firancial statements pages F-22 through F-26. Budgetary Highlights The category changes in the General Fund's final budget are summarized below: The total final general fund revenue budget decreased by $2,993,828 or (7.1%) from the original budget. The only significant decrease in the original revenue budget was a reclassification of intragovernmental revenues from the charges for services budget to intragovernmental transfers which are subject to elimination at the County-wide level. The total general fund expenditure budget decreased by $1 085,874 or (1.27%) from the original budget. Expenditure budget adjustments were made throughout the year to conform estimates to actual funds available. Economic Factors and Next Year's Budgets and Rates Monroe County's officials considered many factors when adopting the fiscal year 2010 budget. Included among these factors were the anticipated change in property values, property tax assessment caps imposed by the State legislature, changes in homestead property exemptions approved by the voters, the national economic downturn and the restoration of fund reserves. Also considered were the costs of employee benefits, increases in insurance premiums for all types of coverage, the construction of wastewater treatment infrastructure, affordable housing initiatives, the airport improvement project, and expansion of parks and recreational facilities. Ad valorem taxes based on property values comprise approximately 72.4% of budgeted tax revenues. The Property Appraiser certified a county-wide property value of roughly $28.5 billion for fiscal year 2008. For fiscal year 2009, the county-wide property value has been certified at approximately $26.6 billion a decrease of 6.7%. Budgeted charges for services revenue are expected to remain substantially the same in the next fiscal year. For the thirteenth year in a row, it was unnecessary to increase solid waste residential rates because of previous successful negotiations with the contractor providing waste transportation services. Fund balances carried forward have increased by 14.0% from the prior year. Budgeted expenditures have increased by 4.0%. The County's wastewater infrastructure project is a significant part of the increase, offset by cost cutting measures which include the elimination of 4% of County staff, cuts to employee benefits, reductions in service programs and no compensation increases. Requests for Information This financial report is designed to provide a general overview of Monroe County's finances for all those with an interest in its finances. Questions concerning any of the irformation provided in this report or 7equests for additional .nformation should be addressed to the Finance Director, C'erk of the Circuit Court. .500 Whitehead Street, Key VVest Florida 33040. -'2 MONROE COUNTY, FLORIDA STATEMENT OF NET ASSETS SEPTEMBER 30, 2008 Primary Government Governmental Business-Type Activities Activities Total ASSETS Current Assets: Cash and Cash Equivalents $ 58.682,686 $5,008,633 $ 63.691,319 investments 113,323.876 11 973,958 125 297,834 Accounts Receivable, Net 1.686.287 696,988 2,383,275 Internal Balances 1,077,867 (1,077,867) - Due from Other Governmental Units 8,853,071 5,744:003 14,597,074 Interest Receivable 1,335,524 251,163 1,586,687 Inventory 4,732 - 4,732 Restricted Cash and Cash Equivalents 3,455,780 2,779,966 6,235,746 Restricted Investments 38,761,790 6,793,788 45,555,578 Total Current Assets 227,181,613 32,170.632 259,352.245 Noncurrent Assets: Restricted Cash and Cash Equivalents - 3,320,410 3,320,410 Restricted Investments - 9,229,292 9,229 292 Restricted Interest Receivable - 50,451 50,451 Mortgage/ Notes Receivable 13,475,569 - 13,4757569 Allowance for Mortgage/ Notes Receivable (6,734,990) - (6,734,990) Deferred Charges 750,233 348,141 1,098,374 Land and Other Nondepreciable Assets 163,552,519 47,081,141 210,633,660 Other Capital Assets, Net of Accum Deprec 115.841,509 31,416,288 147.257,797 Total Noncurrent Assets 286,884,840 91,445,723 378,330 563 Total Assets 514,066,453 123,616,355 637,682,808 LIABILITIES Current Liabilities: Accounts Payable 16.506,628 1,031 440 17,538,068 Retainage Payable 3.570.507 160,131 3,730,638 Accrued '^Jages and Berefits Payable 3;209t481 181,280 3.390.761 Claims 3rd Judgements Payable 6.530 535 129 632 6.e60,167 Dire to Other Governmental Ur+ts 2,446,613 59,444 2.:06.057 Accrued Comp. Absen^es Payable 662,766 131 975 794.741 ,tier Current Labil ties 9 492 - 9.492 �epos1ts in Escrc'N 63.882 1,80459 244.341 gar ed Rever.i-e 912.438 78.671 991 ,f39 ccr..ed I^'erest Payable 226,674 34.754 26' 428 Cap:'al Leases P:ayab!e 159.947 50 "�(10 09 9,47 _e ,Ies to the ; ate'rerts are an tej"a; cart t s ,Stater,t. _)-1 MONROE COUNTY, FLORIDA STATEMENT OF NET ASSETS -CONTINUED SEPTEMBER 30, 2008 Primary Government Governmental Business-Type Activities Activities Total Revenue Notes Payable 625,314 - 625,314 Revenue Bonds Payable 3,896,091 - 3,896,091 Current Liabilities Pyble I'm Curr Rest Assets: Accounts Payable - 3,261,502 3,261,502 Retainage Payable - 1,653,019 1,653,019 Accrued Interest Payable - 84,010 84,010 Revenue Notes Payable - 463,278 463,278 Revenue Bonds Payable - 735,000 735,000 Total Current Liabilities 38,820,368 8,234,595 47,054,963 Noncurrent Liabilities: Payable from Restricted Assets- Landfill Closure/Postclosure Costs - 400,433 400,433 Note Payable - - _ Accrued Camp. Absences Payable 6,769,273 361,894 7,131,167 Capital Leases Payable 40,162 717,270 757,432 Revenue Notes Payable 21,000,000 11512,156 22,512,156 Revenue Bonds Payable 42,116.773 24,365.000 66,481,773 Claims and Judgements Payable - 303,737 303,737 . OPEB Liability 5,050,676 348,000 5,398,676 Total Noncurrent Liabilities 74,976,884 28,008,490 102,985,374 Total Liabilities 113.797,252 36,243,085 150,040,337 NET ASSETS Invested in Capital Assets, Net of Related Debt 253,773,311 60,228,479 314,001 790 Restricted: Debt Service 4.007,026 - 4.007,026 Capital Ccnstruction 14,239.044 5.690.744 19.929.788 L andfiil Closure and Post C'csure - 1.459.994 1,459,994 Unrestricted 128249 820 19.994.053 1a8.243.373 Totai Net Assets 100.269 201 3 d7,373 270 3 437 642,471 -he nctes to the 'irarcial statemerts are an ntegral part cf this statement. D-2 MONROE COUNTY, FLORIDA STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2008 Program Revenues Operating Capital Charges for Grants and Grants and Functions/Programs Expenses Services Contributions Contributions Primary government: Governmental activities: General Government $ 36,241 222 $ 9,949,128 $ 9,043 $ 2,937,454 Public Safety 98,085,625 8.996,772 31.554,150 40,007 Physical Environment 4,743,017 1,205,336 168,602 3,182.785 Transportation 6,279,481 272,132 462,891 - Economic Environment 18,269,416 368,981 - - Human Services 9,235,205 431,324 1,530,127 - Culture and Recreation 8,181,402 135,947 76.855 - Court Related 9,366,707 4,208,009 704,675 - Interest on Long Term Debt 2:299,140 - - Totai governmental activities 192,701,215 25,567.629 34,506 343 6,160,246 Business-type activities: Solid Waste 15,694,292 14,503,005 327,316 - Toll Bridge 1,330,492 1;458,415 - - Key West Airport 7,028.059 4,483,696 5,450.943 6.514.721 Marathon Airport 2,573,997 709,805 23,485 22,781 Total business-type activities 26,626,840 21,154,921 5,801,744 6,537,502 Tc,tai primary government $ 219,328,055 $ 46,722.550 $ 40 308,087 S 12,697..748 General Revenues: Taxes: Ad Valorem Taxes Tourist Impact Tax Gas Tax 1/2 Cent Sales Tax One Cent Infrastructure Tax Tourist Development Tax Other Taxes Other St. Shared Rev. Unrestricted investmert Income Settlements, lnsurance Recover!es Donations. and Other Incor^e Transfers Total Gereral Revenues and Trsfs '3harge r r et Assets Tctai Net,Assets-Begrnnrng T~!al Net Assets-&-d q `'r3nc 31 5t3tE—;% n"s 7!"e an eq.-ai -;:irt _ Net(Expense) Revenue and Changes in Net Assets Primary Government Governmental Business-type Activities Activities Total $ (23.345,597) $ - $ (23,345,597) �57.494.696) (57,494,696) (186,294) - (186,294) (5,544,458) - (5,544,458) (17,900,435) - (17,900,435) (7,273;754) - (7,273,754) (7,968,600) - (7,968,600) (4,454,023) - (4,454,023) (2.299.140) - (2,299,140) (126,466,997) - (126,466,997) - (863,971) (863,971) - 127,923 127,923 -- 9,421,301 9,421,301 - (1,817,926) (1,817,926) - 6,867.327 6,867,327 r126.466,997) 6,867 327 (119.599.670) 74,581,111 - 74 581,111 2,774,826 - 2,774.826 5.056,226 - 5,056,226 8,251,410 - 8.251,410 1.5,147.593 - I M 47.593 15,006,028 - 15,006,028 2,055,110 - 2,055,110 3.181.530 - 3,181,530 7.361.928 1,206.849 9,068,777 4 318,350 302057 5.120.407 ? 923 4331) 1.923.438 - 36.81C 674 3,432.344 140243.018 3:1 jj77 1^ ?9 f;71 0 643 348 ,89 c,25.524 7- D73.599 466.999,'23 3C 9 2C1 S ~' . "' 2'3 S 437 342.1171 C-4 MONROE COUNTY, FLORIDA BALANCE SHEET GOVERNMENTAL FUNDS SEPTEMBER 30, 2008 Fine & Governmental HIDTA General Forfeiture Grants Grants Assets Cash and Cash Equivalents $ 12,937,761 $ 2,781,768 $ 117,419 $ 128,148 Investments 8,843,057 13,843,096 1,941,233 - Accounts Receivable, Net 141,743 1,069,517 26 46 Due from Other Funds 982,597 1,043,648 274,556 - Due from Other Governmental Units 814,567 272,151 3,403,739 1.850,853 Mortgages/Notes Receivable - - 141,543 - Allowance for Mortgages/Notes Receivable - - (141,543) - Interest Receivable 62,078 228,397 Inventory 4,732 - - Total Assets $ 23,786,535 $ 19,238,577 $ 5,736,973 $ 1,979.047 Liabilities and Fund Balances Liabilities: Accounts Payable $ 2,093,181 $ 72,073 $ 236,233 $ 1,071,752 Retainage Payable 9,101 - 1,200 - Accrued Wages and Benefits Payable 2,176,242 .59,133 84,723 191,044 Due to Other Funds 2,337,506 79,085 3,005,215 79,116 Due to Other Governmental Units 631,622 2,269 54620 637.135 Other Current Liabilities 6,508 - - - Deposits in Escrow 61,950 - - - Deferred Revenues - - 3,183,346 - Total Liabilities 7,316,110 212,560 6,563,337 1,979,047 Fund Balances: Reserved for: Encumbrances 17,870 - 1,660,927 - Land Acquisition - - " Mortgage Loans - - " Debt Service - - Unreserved, Designated for Beaches - - Unreserved. Undesignated 16,452.555 19,026,017 (2.487291) - Unreserved, reported in nonmajor: Suecial Revenue Funds - - - Capital Project Funds - - - T;tal Fund Balances 16,470.425 19.026,017 826.364) - T,tai L--abilities :and Fund Balances S 23,786,535 S 19.238 577 3 5 '"'6.973 � `?T9 '`-e rotes to t-ie staten,.ents are an Integral part cf thf s,� =t:atr rents. E-1 One Cent Infrastructure Infra Sls Srtx Big Coppitt Nonmajor Total Infrastructure Revenue Bonds Revenue Bonds Wastewater Governmental Governmental Surtax Series 2003 Series 2007 Project Funds Funds 34.544 $ 757,659 $ 3,455,780 $ 53,579 $ 30,128,096 S 50,394.754 21.036,937 - 23,216,341 15,819,121 49,751,109 134,450,894 451,000 1 662.332 2,900,000 - 2,937,314 2,721.272 10.859.387 1,133,681 - - - 1,249,454 8,724,445 13,334,026 13.475,569 (6,593,447) (6,734,990) 193,401 37.937 175,839 638 232.515 930,805 4,732 $ 22,398,563 $ 3,695,596 $ 26,847,960 $ 18,810,652 $ 91,274,025 $ 2137767,928 $ 975,127 $ 1,366,137 3 1,609.785 $ 4,933,555 S 3,659,536 $ 16.01 T 379 943,729 2,007,612 410.797 - 198.068 3,570.507 8,962 16,026 3.936 - 609,256 3,149.322 14 2.927, - - 114,272 2,324,557 10,867.712 9 - - - 1,093,034 2.416.829 - 6,508 1,932 63.882 - - - 912,439 4.095,785 4,855,928 3,389,775 2,024,518 5,047,827 8,798,822 40,187 924 1206,803 1,873,528 5,845,949 9,350,110 448,730 20,403,917 - - - 2;154,271 2,154,271 - - 6,740,579 6,740,579 - - 4.007.026 4.007;026 484,578 484,578 16,335,832 (1,567,707) 18,977.493 41412,715 - 71149,614 - - - 68,618,128 68 618,1�8 - 21 891 21.391 7 1 42,6 35 305.821 24 '323.4 22 13 762,825 32.475 203 1-3 580.104 3 22 398 563 S 3 695 '?6 5 26,847 '360 $ 18.810 652 S 91.274 025 3 2'3 767 -�28 E-2 MONROE COUNTY, FLORIDA RECONCILIATION OF THE BALANCE SHEET OF GOVERNMENTAL FUNDS TO STATEMENT OF NET ASSETS SEPTEMBER 30, 2008 Amounts reported for governmental activities in the Statement of Net Assets are different because: Ending Fund Balance - Governmental Funds $ 173,580,004 Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds, net of accumulated depreciation of $91,944,768, 278,161,235 Deferred charges, bond/note issuance costs, used in governmental activities are amortized over the life of the debt and are not financial resources. Therefore, they are not reported in the governmental funds. 750,233 Deferred revenues are not reported in the governmental funds as they are not current financial resources. They are reported as a reduction of deferred revenues in the Statement of Net Assets. 3.183,347 Long-term liabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the funds. Revenue Bonds Payable $ (46,012,864) Revenue Notes Payable (21,625,314) OPEB Liability (4,926,676) Capital Leases Payable (200,109) Accrued Interest Payable (226,674) Accrued Compensated Absences (7,300,525) Total (80,292.162) The Assets and Liabilities of the Internal Service Funds (funds are used to charge the costs of insurance and fleet maintenance activities to individual funds) are not reported in the Governmental Funds. 24.886.544 Net Assets of governmental activities $ 400,269.201 T^e notes to the `financial statements are an integral cart of this statement. E-3 MONROE COUNTY, FLORIDA STATEMENT OF REVENUES, EXPENDITURES,AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS FOR THE YEAR ENDED SEPTEMBER 30, 2008 Fine & Governmental HIDTA Revenues: General Forfeiture Grants Grants Taxes $ 25,829,722 $ 38.863,135 $ - $ _ Licenses and Permits 426.951 - _ Intergovernmental 6,127,918 35,623 9,361,840 22,336.930 Charges for Services 4.027,919 3,279,864 174,934 - Fines and Forfeitures 19,408 366,157 - Investment Income 846,474 815,630 54,704 - Miscellaneous 915,907 31,557 40.699 - Total Revenues 38,194,299 43,391,966 9,632.177 22,336,930 Expenditures: Current: General Government 25,299,275 491,521 - _ Public Safety 40,095,704 6,804,149 1.641,169 22,334,150 Physical Environment 245,460 - 206.860 - Transportation 31,222 - 361,262 Economic Environment 996,741 - - Human Services 6,505,861 - 1,961,547 Culture and Recreation 2,787,363 - 101,502 - Court Related 3,909,773 50,839 - - Capital Projects - - _ Debt Service 250,625 - - 2,780 Total Expenditures 80,122,024 7,346,509 4,272,340 22,336,930 Excess/Deficiency of Revenues Over/(Under) Expenditures (41,927,725) 36,045,457 5,359,837 - Other Financing Sources/(Uses): Transfers from Other Funds 47,107,620 1,027,216 296,482 Transfers to Other Funds (2,811,888) (36,870,300) r6.277.219) - Debt Issuance _ Original Issue Premium - Total Other Financing Sources/(Uses) 44 295.732 (35,843,084) 5,980.737) - Net Change in Fund Balances 2.368.007 202,373 1'620,900) Fund Balances-October 1 14 102,418 18,823.644 !205,164) Fund Balances-September 30 S '6.470.425 S 19,026.017 S 826.364) `he !, `rancia! sta'ements are ,_m -'Agra! rart of'he,3e stater its. E-4 t One Cent Infrastructure Infra Sls Srtx Big Coppitt Nonmajor Total Infrastructure Revenue Bonds Revenue Bonds Wastewater Governmental Governmental Surtax Series 2003 Series 2007 Project Funds Funds 15,147,593 $ - S - $ - $ 30,144,034 $ 109,984,484 - - - 2.885,791 3.312,742 - 16,066,063 53,928,374 - 8,964,369 16,447,086 2,670,951 3,056,516 758,239 167,955 756,859 327,666 2,758,540 6.486,067 - - - 2,081,451 1,754,288 4,823,902 15,905,832 167,955 756,859 2,409,117 657244,036 198,039,171 - - - - 5,461.268 31,252,064 - 20,299,204 91,174,376 - - 2,313,326 2,765.646 - - 5,638,910 6,031.394 - - 17,162,520 18,159.261 - - 475,977 8.943,385 - - 1,400,563 4,289,428 51082,533 9,043,145 4.371,798 12,849,919 6,225,470 13:004,408 740,409 37,192,004 - - - - 4,368,550 4,621,955 41371,798 12,849,919 6,225,470 13,004,408 62,943,260 213,472,658 11,534.034 (12,681,964) (5,468.611) (10.595,291) 2,300,776 (15,433,487) 585,761 5,920,460 292.053 5,947,766 9,206,663 70,384.021 13,701,643) - - - (11.915,231) (71,576,281) 28,908,146 18,410,350 3,096,504 50,415,000 1,091,854 - - 1,091,354 13.115.882) 5,920.460 30.292,053 24.358.116 38T936 50.314,594 1 581 848) (6,761 504) 24,823,442 13.762 825 2688.712 34.881 107 9 "24183 7 ,367 325 - - 79 786,491 '38 698 897 S '' F42.635 '.05.821 S 24,823.442 i 3.762.325 3 312.475.203 S 173 530 0-34 -5 r 7 MONROE COUNTY, FLORIDA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED SEPTEMBER 30, 2008 Amounts reported for governmental activities in the statement of activities are different because: Net change in fund balances - total governmental funds $ 34,881,107 Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays of$44,791,659 exceeded depreciation of$8,173,964 in the current period. 36,617,695 Governmental Funds do not report donated capital assets as they do not provide current financial resources. Governmental activities report donated assets at fair market value. 367,212 Governmental Funds only report the disposal of assets to the extent proceeds are received from the sale. In the Statement of Activities, transfers of property to other governmental agencies are reported as expenses. (9,459,663) Debt issuance is reported as revenue on the governmental funds as current financial resources are available, but as a long-term liability on the Statement of Net Assets. (51,506,854) Payment of long-term debt is reported as an expenditure on the Governmental Funds as current financial resources are used, but a reduction of long-term liabilities in the Statement of Net Assets. 1,920,350 The change in compensated absences is reported on the Statement of Activities but is not reported in the governmental funds as current financial resources are not used. (154,659) The change in OPEB liability is reported on the Statement of Activities but is not reported in governmental funds as current financial resources are not used. (4.926,676) Governmental funds report the effect of issuance costs, premiums, discounts, and similar items when debt is first issued: whereas, these amounts are deferred and amortized in the Statement of Activities. In addition, interest and other accruals not using current financial resources are reported as governmental activities. This amount ..,s tie net effect of these transactions. 402,465 Re, enues that do not provide current financial resources are not reported on iovernmentai funds However revenues that are earned in the current period .are eported in the Statement of Activities. 2 608 239 Tie ret revenues of internal service furds (funds used to charge the costs of ,:erta.n activities to individual funds) are reporied with governmental activities. (405 539) _`,,arge in -et assets of governmental activities $ ' 343.677 `!-e notes to the financial statements are an integral part of try s statement. c_5 CONTRACT AA-929 Page 1 THIS AGREEMENT is entered into betvveen the Alliance for aging, Inc., hereinafter referred to as the -alliance" and Monroe County Social Services,hereinafter referred to as the"contractor." This agreement is subject to all provisions contained in the MASTER AGREE-NIENT executed bet�veen the alliance and the Recipient,agreement No. PA-729,and its successor,incorporated herein by reference. THIS CONTRACT IS SUBJECT TO FURTHER MODIFICATION IN ORDER TO INCORPORATE CERTAIN PASS-THROUGH LANGUAGE REQUIRED BV THE STATE OF FLORIDA DEPARTMENT OF ELDER AFFAIRS. ALL SUBSEQUENT MODIFICATIONS NVILL BE MADE THROUGH.A—NIEND-NIENTS TO THIS CONTRACT. Attachment I (OAA Program) and Attachment II (Report Calendar)and ARC Attachment are an integral part of this agreement and incorporated by reference, The Budget Summary by Title is as follows: Title III B(CFDA/CSFA#93.044): $ 109,569 Title C1 (CFDA/CSFA#93.045): $ 142,600 Title C2(CFDA/CSFA# 93.045): $210,832 Title III E (CFDA/CSFA#93.052): $ 56,560 1. The Alliance shall make payment to the provider for provision of services up to a maximum number of units of service and at the rate(s)stated below: Service MaximumMaximum Service(s)to be Provided Unit Rate Units of Dollars Service Homemaker $34.29 1,734 $59,459 Personal Care $40.07 1,130 $45,274 Screening& Assessment IIIB $42.05 115 $4,836 Congregate Meals $9.56 14,677 $140,311 Nutrition Education C1 $381.45 6 $2,2s9 Home Delivered Meals $6.13 34,269 S210,068 Nutrition Education C2 $382.05 2 $764 Facility Respite $10.34 5,470 $56,560 Total Contract $519,561 2. This agreement shall begin on January 1, 2009 or the date it has been signed by both parties, whichever is earlier. All provisions in the contract and any attachments thereto in conflict with this amendment shall be and are hereby changed to conform with this amendment. All provisions not in conflict with this amendment are still in effect and are to be performed at the level specified in the contract are hereby amended to conform with this amendment. This amendment and all its attachments are hereby made a part of the contract. IN WITNESS WHEREOF, the parties hereto have caused this amendment to be exepat d by their undersigned officials as duly authorized. - PROVIDER: '-i > JI roe Count}; oc a �' ��— ALLIANCE FOR AGING, INC. es �r z SIGNED BY: ` � �. o SIGNED BY: _ < NAME: s �'� �- �� i ����=� �i"17 Max B. Rothman, J , LL.M. r NAME:/_ _ , O a TITLE: /f?' TITLE: President & C O m DATE: r DATE: f .� ✓(Jl