Fiscal Year 1977 to 1980 ORVIS M. KEMP
CERTIFIED PUBLIC ACCOUNTANT
615A UNITED STREET
KEY WEST, FLORIDA
MONROE COUNTY, FLORIDA
AUDIT REPORT
LOCAL PUBLIC WORKS PROJECT #04-51-20993
UPPER KEYS GOVERNMENTAL CENTER
MONROE COUNTY, FLORIDA
AUDIT REPORT
LOCAL PUBLIC WORKS PROJECT #04-51-20993
UPPER KEYS GOVERNMENTAL CENTER
JULY 7, 1977 THROUGH APRIL 25, 1980
ORVIS M. KEMP
CERTIFIED PUBLIC ACCOUNTANT
KEY WEST, FLORIDA
ORVIS M. KEMP
CERTIFIED PUBLIC ACCOUNTANT
KEY WEST. FLORIDA
Monroe County
500 Whitehead Street
Key West, Florida 33040
Dear Commissioners:
This repiort is to present the results of our final audit of the
. Monroe County Project N04-51-20993, as required by the U.S. Department
of Commerce, Economic Development Administration (E.D.A.) , Office of
Public Works for Local Public Works Projects. This grant requires the
grantee to construct a Governmental Center for the Upper Keys.
The objectives of our examination were to 1) review, test„ and
report upon the costs Incurred under the grant, and 2) review, test,
and report on compliance with grant terms, conditions and EDA require-
ments, Accordingly, we have performed an examination of the costs In-
curred by the grantee and reviewed its method of complying with the
L.P.W. grant requirements for the period from July 7, 1977, through
April 25, 1980. Our work did not constitute an audit of financial state-
ments prepared by the organization other than the Statement of Project
Costs claimed from July 7, 1977, through April 25, 1980 (Exhibit A) ,
and the Status of Grant Fund Payment's as of April 25, 1980 (Exhibit B).
Details concerning the scope lithe audit, and the results of the
audit, for each of the areas described below, are presented in the re-
ferenced attachments.
Financial Activities
Accountants Report - Attachment I
Exhibit A - Statement of Project Costs Claimed from July 7,
1977, through April 25, 1980, and comparison of Accepted
Project Costs with Estimated Project Costs
Exhibit B - Statement of Status of Grant Fund Payments as
of April 25, 1980
Compliance with Grant Terms and Conditions and Other EDA/LPW
Requirements - Attachment II
The report is Intended for use in connection with the grant to
which it refers and should not be used for any other purpose.
In accordance with the "Audit Instructions for Local Public Works
Grants Under Title I of the Public Works Employment Acts of 1976 S 1977",
we have sent four (4) copies of this report and attachments to the De-
partment of Commerce.
April 25, 1980 Orvis M. Kemp
Certified Public Accountant
MONROE COUNTY. FLORIDA
LOCAL PUBLIC WORKS PROJECT #04-51-20993
AUDIT REPORT
We have examined Monroe County's Statement of Project Costs
Claimed and Status of Grant Fund Payments as of, and for the period
ended. April 25, 1980, and tested financial transactions, accounts,
reports and related supporting documentation. Our examination was
made In accordance with generally accepted auditing standards and the
standards for audit of financial transactions, accounts, and reports
as set forth in the auditing standards for governmental activities
published by the Comptroller General of the United States and, accord-
ingly, included such tests of the accounting records and such other
auditing procedures as we considered necessary in the circumstances,
including those set forth in the Department of Co mmerce's Audit ins-
tructions for Local Public Works Grants Under Title I of the Public
Works Employment Acts of 1976 and 1977.
In our opinion, the accompanying statements of grant costs pre-
sents fairly the budgeted costs, costs claimed and status of grant funds
for Grant No. 04-51-20993 as of April 25, 1980, In conformity with gen-
erally accepted accounting principles, the Department of Commerce's
audit instructions referred to above, and the specific financial terms
of the grant agreement.
Attachment I
Orvis M. Kemp, C.P.A.
S NZZ 0S CO 0Y ai
O = •pp1 14
Ce CZ.0 0, N UN •
0 UN 0001•11ON O pmOp 6
t0 O1 1 CO 1 1 1 F.OS1 Y a
0
0 Z '- N
en UN In
o 1+1? -t
C.vv Fpd
K N
Zi
W 0 0 S 0 CI0 0 a
I- � w in a da , o a 0 0
W enO 4' 4 T O La
tA Let 4' 0
ix in
1- W in
N O. N C.
0
0
U
CO 0 UN IA
an N W an •x - O N N
0-, O - Wa in I �d a $
c W 0 ` 9-1 IAWI
0. 0 N N
Q 0
K
x a U
- LO CC.J W
i rQ -014 od0000dodd a o �
r L 0 F N 1 1 1 1 1 1 1 1 1 1 1 I
N a W O
W en F a o O
K 0 N. -- CO WQN O� Ou• N
O N 3 r ^p 0 — 1 .+1 1 1 I 0
W —LIN O r < .- Oc, IC4440.00 I ^ O Cp
,r t n N U 0 I-I .- OOOCCC000000^ ?N Q
S O W , Y
x 0 E U r K W u1 10
.0
E O W U 0 1 0 H N
U z W U z i
W r W p
W
O U £ K
ce W 6
2
£ cc U 0
a r
N 6
1- W
in U
o U
O Q
r U.
U 0
W
-1 2
O 0
6 an in
6 C
C
0 O. Y
0 0 4.
0 0. m
s 2
cc
o 2
in h u c
na VI >J2 u I.
- - u Li cgi vs0 O winu O. Flat .y U1 m
LL— -• 0 Y 2 w G W C 0 C 0
M 4 U. N
N CO C C C C ti
r
N L W W — O ` 0 •J C
sa C a C 00 C sC
CO
CV Y0r ti0r, - N
N E N .0 O - -_ C a CUU Qm0LL1CCOUW— N en an NO FoC0 01 0
MONROE COUNTY, FLORIDA
LOCAL PUBLIC WORKS PROJECT #04-51-20993
STATEMENT OF STATUS OF GRANT FUND PAYMENTS
AS OF APRIL 25, 1980
Total authorized costs per grant budget $ 500,000.00
Project Costs (per ED-113A) $ 645,480,20
Less: Questioned Costs -0-
Total Acceptable Project Costs $ 645,480,20
Mount of L.P.M. Grant - 100% of Above
Acceptable Costs (645,480.20) or
299,000, whichever is Smaller $ 299,000.00
- -Less Payments Made:
Authorized by Grant No. 04-51-20993 $ 299,000.00
Total Letter of Credit Authorized $ 299,000.00
Less: Payment Vouchers Processed by
Islamorada Bank 299,000.00 299,000.00
Available Balance Letter of Credit
Project Balance at April 25, 1980
"Exhibit 8"
Orvis M. Kemp, C.P.A.
MONROE COUNTY. FLORIDA
LOCAL PUBLIC WORKS PROJECT #04-51-20993
NOTES TO FINANCIAL STATEMENTS
1, The financial statements presented are prepared from only the accounts
and financial transactions of the Local Public Works Project #04-51-20993
of Monroe County, Florida. Accordingly, they do not present the financial
position or the results of Operations of Monroe County, Florida.
2. The financial transactions of the project are recorded in accordance
with the terns and conditions of the grant, which are not inconsistent
with generally accepted accounting principles,
•
•
"Exhibit C"
Orvis M. Kemp, C.P.A.
MONROE COUNTY, FLORIDA
LOCAL PUBLIC WORKS PROJECT #04-51-20993
COMPLIANCE WITH GRANT TERMS. CONDITIONS AND EDA/LPW REQUIREMENTS
In connection with our examination of the financial statements
as reported In Attachment I , we have reviewed the terms and conditions
of the grant and EDA/LPW instructions and have performed tests of Mon-
roe County's operations and records applicable to the compliance re-
quirements set forth in Part li A 6 B of the audit program in the De-
partment of Commerce Audit Instructions for Local Public Works Grants
Under Title I of the Public Works Employment Acts of 1976 s 1977.
In our opinion, for the items tested, the grantee complied in
all material respects with the applicable compliance matters contained
In Part II A of the audit program referred to above. Further, based
upon procedures performed In accordance with Part II B, nothing came
to our attention to indicate that the grantee had not complied in all
material respects with all applicable items listed in Part II B of
the audit program referred to above.
Attachment II
Orvis M. Kemp, C.P.A.