1977 Grant Funds Program Year I
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MONROE COUNTY HOUSING AUTHORITY
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MONROE COUNTY
' KEY WEST, FLORIDA
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AUDIT REPORT
COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS
_- __-- PROGRAM YEAR 1977: CDBG NO, B-77-DN-12-0108
' JULY 15, 1977 TO MAY 15, 1979
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IORVIS M. KEMP
1 CERTIFIED PUBLIC ACCOUNTANT
KEY WEST, FLORIDA 33040
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MONROE COUNTY HOUSING AUTHORITY
MONROE COUNTY
' KEY WEST, FLORIDA
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' AUDIT REPORT
COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS
PROGRAM YEAR 1977: CDBG NO. B-77-DN-12-0108
JULY 15, 1977 TO MAY 15, 1979
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ORVIS M. KEMP
CERTIFIED PUBLIC ACCOUNTANT
KEY WEST, FLORIDA 33040
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MONROE COUNTY HOUSING AUTHORITY
P.O. BOX 2476 • KEY WEST, FLORIDA 33040 • 305 296.5621
Board of Commissioners: Director:
Grayce W. Carty Henry V. Haskins, P.H.M.
Kent S. Hokanson May 30, 1979
Thomas C. Kelly
Norman F. Parker
John F.Thacker
Daniel Kohlage, Finance Director
Monroe County Courthouse
500 Whitehead Street
Key West, Florida 33040
Dear Mr. Kohlage:
Please accept for your review a copy of the Audit for CDBG
No. B-77-DN-12-0108 and a copy of the Certificate of Completion submitted
to HUD.
If you have any questions, please call.
Sincerely,
CiftiaA) vQ0rnl
Ann Marie Ellis
Administrative Assistant
AME/rld
Enclosures
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' ORVIS M. KEMP
1 CERTIFIED PUBLIC ACCOUNTANT
KEY WEST, FLORIDA
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Monroe County Housing Authority
1400 Kennedy Drive
Key West, Florida 33040
Gentlemen:
' We have examined the Statement of Source and Status of Funds and
Statement of Program Costs as of May 15, 1979, applicable to program
' year 1977 under the Community Development Grant Number B-77-DN-12-0108.
Our examination was made in accordance with the prescribed auditing
standards and audit requirements set forth in the Department of Housing
and Urban Development's Audit Guide and Standards for Community Development
Block Grant Recipients and accordingly, included such tests of the
accounting records and such other auditing procedures as we considered
necessary in the circumstances.
In our opinion, the aformentioned statements present fairly the
status of the Community Development funds and of the costs incurred under
• the Community Development Program as of May 15, 1979, in conformity
with generally accepted auditing principles applied on a consistent
basis.
We have also reviewed compliance and internal control matters in
accordance with the provisions of the H.U.D. Audit Guide for the Community
Development Block Grant Program, and have included applicable comments.
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' Orvis M. Kemp
May 25, 1979 Certified Public Accountant
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MONROE COUNTY
COMMUNITY DEVELOPMENT BLOCK GRANT FUNO
' PROGRAM YEAR 1977; C.D,B,G, #B-77-DN-12-0108
STATEMENT OF SOURCE AND STATUS OF FUNDS FOR THE PERIOD
JULY 15. 1977 THROUGH MAY 15. 1979
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Total Program Year 1977 Funds Allocated to Recipient $ 160,000.00
Less: Total Program Year 1977 Funds Drawn Down by Recipient 160.000.00
Funds Still Available from Program Year 1977 S -0-
Total Program Year 1977 Funds Drawn Down by Recipient $ 160,000.00
' Program Income Applicable to Program Year 1977 -0-
' Total Program Year 1977 Funds Received $ 160,000.00
Less: Funds Applied to Program Year 1977 Costs
' (Schedule 2) 160,000.00
Total Program Year 1977 Funds Held by Recipient
Total Program Year 1977 Funds Available for Disposition
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"SCHEDULE 1"
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MONROE COUNTY
COMMUNITY DEVELOPMENT BLOCK GRANT FUND
PROGRAM YEAR 1977: C.D.B.G. #8-77-DN-12-0108
STATEMENT OF PROGRAM COSTS FOR THE PERIOD
1 JULY 15. 1977 THROUGH MAY 15. 1979
EXPEND I TURESS
PROGRAM ACTIVITY AUTHORIZED PERIOD ENOED QUESTIONED
COSTS 5/15/79 COSTS
ACQUISITION OF REAL PROPERTY
1 Key Largo Site "C" $ 76,698.82 $ 76,698.82 $ 0-
1 PUBLIC WORKS FACILITIES. SITE
IMPROVEMENTS 41 ,335.79
Marathon & Key
Largo Site "C" 41 ,335.79 -0-
PLANNING AND MANAGEMENT DEVELOPMENT 32,354.31 32,354.31 -0-
1 ADMINISTRATION 9.611 .08 9.611 .08 -0-
Totals S 160.000.00 S 160.000.00 S -0-
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1 "SCHEDULE 2"
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' MONROE COUNTY
COMMUNITY DEVELOPMENT BLOCK GRANT
COMMENTS ON COMPLIANCE AND INTERNAL CONTROL
We have examined the Statement of Source and Status of Funds and
of Program Costs applicable to the Community Development Block Grant
of Monroe County for the period ended May 15, 1979, and have issued
our report thereon dated May 25, 1979. As a part of our examination,
we reviewed and tested the system of internal control to the extent
we considered necessary to evaluate the system as required by
generally accepted auditing standards. Under these standards, the
purpose of such evaluation is to establish a basis for reliance thereon
' in determining the nature, timing, and extent of other auditing procedures
that are necessary for expressing an opinion on the financial statements.
Additionally, our examination included procedures necessary in our judgement
to determine compliance with regulations, policies and procedures prescribed
by H,U,D„ insofar as such compliance review was necessary under the
provisions set forth in Paragraph 31 of the H.U.D. Audit Guide for Community
Development Block Grant Recipients, dated May 1976.
' Based on our study and evaluation of the system of internal control
and our review of its compliance with various statues and regulations,
as prescribed in Paragraph 31 of the N.U.D. Audit Guide for Community
Development Block Grant Recipients, the County has complied with H.U.D, 's
statutory and regulatory requirements.
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MONROE COUNTY HOUSING AUTHORITY
MONROE COUNTY
KEY WEST. FLORIDA
COMMUNITY DEVELOPMENT BLOCK GRANT FUNDS
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FINDINGS AND RECOMMENDATIONS
' During the entire course of our engagement we did not discover any
discrepancies, deviations or non compliance with the regulations, policies
or procedures prescribed by HUD that required recommendations. We found
a very well kept set of records. The cooperation of the entire staff is
to be commended.
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