Item C38
BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Meeting Date: September 16. 2009 Division: OMB
Bulk Item: Yes D No [2J Department: Grants Administration
Staff Contact Person: Lisa T ennvson
AGENDA ITEM WORDING: Approval of a resolution establishing audit and other
reporting requirements for not-for-profit organizations receiving grants from Monroe
County.
ITEM BACKGROUND: Currently, Monroe County grant contracts require all
grantees to provide audited financial statements regardless of the size of their
operations, amount of grant, or the total revenues and expenditures of the
organizations. This audit requirement poses a financial burden, particularly for the
organizations operating with very limited funds and/or not already obligated to
provide audited financial statements to other grantors. The County seeks to
provide a compromise solution that alleviates the financial burden on the grantees
which operate on minimal revenues yet retains a level of financial accountability.
PREVIOUS RELEVANT SOCC ACTION: None
CONTRACT/AGREEMENT CHANGES: Future grant contracts between Monroe
County and grantees will reflect the changes outlined in this resolution.
STAFF RECOMMENDATION: Approval
TOTAL COST: $0 BUDGETED: Yes No
COST TO COUNTY: $,Q SOURCE OF FUNDS:
REVENUE PRODUCING: Yes No XX ~PER MONTH YEAR
APPROVED BY:COUNTY ATTY t$liMB HASING D RISK MANAGEMENT 0
DOCUMENTATION: INCLUDED: [gj NO EQUIRED: 0
DISPOSITION: _ AGENDA ITEM #:_
RESOLUTION NO. 2009
RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE
COUNTY, FLORIDA, ESTABLISHING AUDIT AND OTHER REPORTING
REQUIREMENTS FOR NOT-FOR-PROFIT ORGANIZATIONS RECEIVING
GRANTS FROM MONROE COUNTY.
WHEREAS, Monroe County annually grants funding to a number of not-for-profit
providers of human and community-based services that benefit the health, welfare and
safety of the general public; and
WHEREAS, for a number of years the grant contracts have required all such grantees
to provide audited financial statements regardless of the size of their operations,
amount of grant, or the total revenues and expenditures of the organizations; and
WHEREAS, the Board of County Commissioners recognizes that the audit requirement
is a financial burden, particularly for the organizations operating with very limited funds
and/or not already obligated to provide audited financial statements to other grantors;
and
WHEREAS, the Board of County Commissioners also recognizes that if independent
financial accountability is not required by the grantees, the burden will have to be borne
by the taxpayers to cover more extensive auditing by the Clerk's office; and
WHEREAS, it is desired to provide a compromise solution that alleviates the financial
burden on the grantees which operate on minimal revenues yet retain a level of
accountability that minimizes the additional burden to the Clerk and, ultimately, the
taxpayers; and
WHEREAS, it is also desired to obtain additional information as to the services
provided by the grantees in order to assist the Human Services Advisory Board and the
BOCC in decision-making regarding grant applications; now therefore,
BE IT RESOLVED BY THE Board OF COUNTY COMMISSIONERS OF MONROE
COUNTY that:
Section 1. Agreements for the grant of funds to a not-for-profit organization for the
provision of services to the public shall require submission to the Office of Management
and Budget, Grants Department of the following:
A. For organizations with total annual expenditures of $150,000 or more, including the
amount of County grant, an annual audited financial statement from the organization's
most recently completed fiscal year and an IRS Form 990 also from the organization's
most recently completed fiscal year. (If the audit is qualified, the organization must
include a statement of deficiencies with corrective actions recommended/taken.)
B. For organizations with total annual expenditures of less than $150,000, including the
amount of County grant, an IRS Form 990 from the most recently filed tax return (but no
more than one fiscal year earlier than the grant award).
C. For all organizations, two performance reports; a performance report describing
services provided during the prior fiscal year (to be furnished at the start of the grant
period) and a final performance report describing services provided during the current
grant period (to be furnished within 30 days after the contract end date.) The
performance reports shall include statistical information regarding the types and
frequencies of services provided, a profile of clients (including residency) and numbers
served, and outcomes achieved.
D. All organizations receiving funding from Monroe County are subject to a financial
audit by and at the discretion of the County Clerk.
Section 2. This resolution shall replace any previously established policies on
contractual requirements for submissions of financial statements, both audited and non-
audited, and shall be supplemental to any requirements previously established for
reports regarding services.
Section 3. This resolution shall become effective for grants commencing October 1,
2009.
PASSED AND ADOPTED by the Board of County Commissioners of Monroe
County, Florida. at a regular meeting of the Board held on the16th day of September,
2009.
Mayor George Neugent -
Mayor Pro Tem Sylvia Murphy -
Commissioner Heather Carruthers -
Commissioner Mario Di Gennaro -
Commissioner Kim Wigington -
Attest: DANNY L. KOLHAGE, CLERK BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
By: By:
Deputy Clerk Mayor
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MONROE COUNTY, FLORIDA
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET AND ACTUAL
KEY LARGO MUNICIPAL SERVICE TAXING UNIT SPECIAL REVENUE FUND '.~
FOR THE YEAR ENDED SEPTEMBER 30, 2008 .Vj1
Variance with
Final Budget
Original Final Positive
Budget Budget Actual (Negative)
REVENUES:
Taxes $ 100 $ 100 $ 1 .563 $ 1 .463
Investment Income 5,000 5,000 54,236 49,236
Total Revenues 5,100 5,100 55,799 50,699
EXPENDITURES:
Current:
Physical Environment:
Key Largo Wastewater 1,086,185 1,086,185 771,011 315,174
Excess/Deficiency of Revenues
Over/(Under) Expenditures (1,081,085) (1,081,085) (715,212) 365,873
Other Financing Sources/(Uses): ;~
Reserve for Contingencies (126,243) (126,243) - 126,243 :1
Transfers from Other Funds - - 33 33
Transfers to Other Funds (50,000) (50,000) (161) 49,839
Total Other Financing Sources/(Uses) (176,243) (176,243) (128) 176,115
Net Change in Fund Balances (1,257,328) (1,257,328) (715,340) 541.988
Fund Balances, October 1 1,257,328 1,257,328 1,449.246 191,918
Fund Balances, September 30 $ - $ $ 733,906 $ 733,906
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