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Item Q4 Q4 BOARD OF COUNTY COMMISSIONERS COUNTY of MONROE �� i Mayor Holly Merrill Raschein,District 5 The Florida Keys Mayor Pro Tern James K.Scholl,District 3 Craig Cates,District 1 Michelle Lincoln,District 2 ' David Rice,District 4 Board of County Commissioners Meeting October 16, 2024 Agenda Item Number: Q4 2023-3153 BULK ITEM: No DEPARTMENT: Administration TIME APPROXIMATE: STAFF CONTACT: Kevin Wilson n/a AGENDA ITEM WORDING: Discussion of Monroe County Clerk of Circuit Court & Comptroller Internal Audit Report, Audit of Parks and Beaches Cash Handling 2024.-004. ITEM BACKGROUND: The County received a Draft Monroe County Clerk of Circuit Court& Comptroller Internal Audit Report, Audit of Parks and Beaches Cash Handling on September 10, 2024. County staff worked to provide a response to the various questions/recommendations. Assistant County Attorney Nathalia Archer submitted the response on September 20, 2024. On September 24, 2024 the final audit was circulated to County staff and Commissioners. There are a variety of recommendations that will take time to implement and one of them includes a recommendation across all Departments. PREVIOUS RELEVANT BOCC ACTION: n/a INSURANCE REQUIRED: No CONTRACT/AGREEMENT CHANGES: n/a STAFF RECOMMENDATION: n/a DOCUMENTATION: 2024-004 Audit of Parks & Beaches Cash Handling.pdf Parks and Beaches Cash Handling Audit Table 10.01.2024 (JA10.7.24 B).pdf FINANCIAL IMPACT: 5203 n/a 5204 Monroe County Clerk of circuit Court & Comptroller Internal Report 1*0 * ** V * * AW *** ** Coot! Audi t of Parks and Beaches cash Handling 2024-004 IIIIIII � IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII IIIIIII IIIII 'II�IIIIIIIII�IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII � IIIII IIIII 500 Whitehead Street, Key West, FL 33040 1 (305) 292-3550 1 Monroe-Clerk.com 5205 Report 2024-004 September 2024 Monroe County Clerk of Circuit Court & Comptroller Kevin Madok, CPA Interim Internal Audit Director Pain Radloff, CPA Auditor Tainmie Murray About Monroe County Clerk's Internal Audit Department As part of the Clerk's constitutional responsibilities, the Monroe County Clerk's Internal Audit Department provides independent, accurate, and timely audits of Monroe County government's business activities, operations, financial systems, and internal controls. Internal Audit's audits and consulting services are designed to add value, increase efficiency of operations, advance accountability, and improve stewardship of public resources. Monroe County's Internal Audit Department accepts confidential tips about fraud, waste, and abuse in Monroe County government or programs through its hotline (305)292-5760 or at ems://monroe-clerl<-.com/fraud-waste-abuse. 5206 J oua yc, Kevin Madok, cPA Clerk of the Circuit Court&Comptroller—Monroe.County, Florida September 24, 2024 The Honorable Mayor Holly Raschein Monroe County Board of County Commissioners 102050 Overseas Highway, Suite 234 Key Largo, FL 33037 Email: bocedis5@monroecounty-fl.gov Dear Mayor Raschein: The Monroe County Clerk's Internal Audit Department completed an audit of cash handling at the Parks and Beaches Department for the period October 1, 2021,through April 30, 2024. This audit was initiated so we could conduct follow-up on a memo we issued to the Parks and Beaches Director in October 2022. The memo recommended improvements for collecting admission fees at Harry Harris Park. We expanded the scope of our audit to also evaluate the cash handling processes of the department's other programs. We were pleased to find that the Director implemented many of October 2022 audit memo's recommendations at Harry Harris Park. However, our review of Parks and Beaches' other two programs that are entrusted with collecting payments —the School Break Camp Program and the Rental of County Property —revealed troubling and material deficiencies in these programs' cash management practices. These two programs lacked management controls and oversight. We advised the County Attorney of the deficiencies we discovered during our audit. In response, the County Attorney requested the Monroe County Sheriff to investigate further. Our report provides recommendations for strengthening controls and improving oversight of the department's handling of cash. We appreciate the courtesy and cooperation extended to the Clerk's Office by the Parks and Beaches Department during the audit. Sincerely, , fi Kevin Madok, CPA Monroe County Clerk of Circuit Court & Comptroller Cc: Board of County Commissioners Christine Hurley, County Administrator Bob Shillinger, County Attorney John Allen, Director of Parks and Beaches Internal Audit KEY WEST MARATHON PLANTATION KEY 500 Whitehead Street 3117 Overseas Highway 88770 Overseas Highway Key West, Florida 33040 Marathon, Florida 33050 Plantation Key, Florida 33070 5207 Table of Contents Audit of Parks and Beaches Cash Handling Executive Summary..................................................................................... 1 Parks and Beaches Programs' Cash Handling............................................2 Purpose and Scope of Internal Audit.........................................................3 HarryHarris Park .......................................................................................4 SchoolBreak Camps...................................................................................6 Receipting School Break Camp Participation Fees..................................................................... 7 School Break Camp Field Trips................................................................................................ 11 Rentals of County Property....................................................................... 17 Collectionof Sales Tax............................................................................................................. 17 FeeWaivers............................................................................................................................... 18 Management of Property Usage Fees........................................................................................ 19 Appendix I October 2022 Internal Audit Memo....................................22 Appendix II Enabling Monroe County Ordinances ................................27 Appendix III Monroe County Policy on Use of County Property ..........41 5208 Executive Summary The Monroe County Clerk's Internal Audit Department recently completed an audit of the cash handling procedures followed by the Parks and Beaches Department. In 2022, we conducted a limited review of Harry Harris Park's cash handling procedures due to a reported cash shortage. Our findings were shared with the Parks and Beaches Director via an October 11,2022, memo. As is our standard practice, our audit focused on conducting a follow-up of our previous review to determine whether recommendations were implemented and/or proper policies and procedures were established to address any concerns that were previously raised. Because Parks and Beaches handles cash for some of their other programs, we expanded the scope of our follow-up audit to evaluate cash handling on a department-wide basis. Monroe County created the Parks and Beaches Department in 2019 and hired the department's director in October 2021. The Director and his team are tasked with managing Parks and Beaches' various programs including the three programs that handle cash, checks, and credit/debit cards payments: (1) Admission fees paid by non-residents visiting Harry Harris Park; (2) Participation fees for youth attending the County's school break camp program; and (3) Rental fees charged to parties reserving the County's community centers,parks, shelters, athletic fields, and courts. Although corrective actions took time to implement,the Director addressed many of October 2022 audit memo's recommendations at Harry Harris Park. Efforts were made to improve the Park's cash handling procedures including developing written cash handling procedures for Harry Harris Park staff. As part of our follow-up review, we made additional recommendations that will continue to improve the Park's cash handling processes. Beginning in 2023, Parks and Beaches began offering a fee-based School Break Camp program for Monroe County's residents. The first school break camp was held in July 2023. Our audit found serious deficiencies in how Parks and Beaches handled the receipts paid by campers. The department's inaccurate recordkeeping, unreliable and inconsistent documentation, and lack of controls and management oversight made it impossible for us to properly reconcile and account for the program's receipts. While we provided recommendations on how to improve the program's cash handling processes, the discrepancies we discovered during our audit are troubling. Before issuing our report, we discussed our concerns with the County Attorney's Office and, in response, they turned the matter over to the Monroe County Sheriff for further investigation. Finally, we made recommendations for improving the receipting and refunding processes for the rental of County property. We recommended Parks and Beaches develop written procedures that would include criteria that will ensure consistent application of policies by management and staff. We also recommend revising the department's invoice form so needed detail is consistently captured for tracking payments and for refunding deposits. 5209 Parks and Beaches Programs' Cash Handling In 2019 the Monroe County Board of County Commissioners (BOCC) approved Resolution 412- 2019 to create a dedicated Parks and Recreation Services Department in response to demands from Monroe County citizens for enhanced services. The newly created Monroe County Parks and Beaches Department(Parks and Beaches) is governed by state statutes and local ordinances. The mission of Parks and Beaches is to provide quality parks, beaches, facilities, amenities, and services to meet the recreation needs of the entire Keys community. In October 2021, Monroe County hired the Director of Parks and Beaches to head this new department. The Director leads a team to manage the department's various programs. Some of these programs require the handling of cash, checks, and credit/debit cards for: • Admission fees paid by non-residents visiting Harry Harris Park; • Participation fees for youth attending the County's School Break Camp program; and • Rental fees charged to parties reserving the County's community centers, parks, shelters, athletic fields, and courts. On June 26, 2022, the Monroe County Clerk of Circuit Court& Comptroller was notified that the Harry Harris Park's (HH Park) cash receipts were short by $120. In response, we conducted a limited review of the HH Park's cash handling procedures. Our findings were reported to the Parks and Beaches Director via an October 11, 2022, memo (see As is Internal Audit's standard practice,we typically conduct follow-up on our reviews and audits. The follow-up is performed to determine whether recommendations have been implemented and/or proper policies and procedures have been established to address any concerns that were previously raised. Because Parks and Beaches collects cash and other legal tender, we expanded the scope of our follow-up audit to evaluate the cash handling on a department-wide basis. — 2 - 5210 Purpose and Scope of Internal Audit Monroe County Clerk& Comptroller(Clerk)requested the Internal Audit Department perform an audit of Monroe County Parks and Beaches cash handling processes. The audit period was from October 1, 2021, through April 30, 2024. For purposes of the audit, cash handling is defined as the handling and processing of cash, checks, and credit/debit cards by Parks and Beaches staff. The scope of the audit includes an examination of: • Implementation of October 11, 2022, recommendations made to the Parks and Beaches Department by a memo send from the Clerk's Internal Audit Department(AtWendix I). • Internal controls and compliance with county policy and procedures and state law for collecting HH Park's admission fees paid by non-residents. • Internal controls and compliance with county policy and procedures and state law for fees collected for youth attending school break camps. • Internal controls and compliance with county policy and procedures and state law for fees paid and refunds issued relating to Parks and Beaches' property usage. — 3 5211 Harry Harris Park In June of 2022, a cash shortage of $120 was reported to the Clerk's Finance Department which prompted our initial review of HH Parks' cash handling procedures. The review discovered deficiencies in the Parks and Beaches procedures which were reported to the Parks and Beaches Director in an October 2022 memo (see Appendix I). The memo included recommendations to strengthen the department's cash handling procedures as well as the physical security of the daily receipts. During our audit, we reviewed whether the recommendations were implemented. We found that Parks and Beaches Director implemented many of the October 2022 memo's recommendations including: (1)assigning a second HH Park employee to witness the daily receipt close-out process; (2) minimizing the staff who handle the bank deposit; (3) minimizing the staff who have access to the HH Park's safe; (4)requiring HH Park staff to take the deposit directly to the bank after the park closes; and(5)programming the cash register to track cash and credit card payments separately. In addition, as recommended,the Parks and Beaches Director issued written cash handling procedures for HH Park staff. HH Park staff are required to formally acknowledge that they have read and understand the procedures. Further, Parks and Beaches also took the initiative to issue a Taking Payments manual that documents procedures staff are expected to follow when handling payments for the Department's other programs. While initially reluctant, the Parks and Beaches Director implemented most of the memo's recommendations and developed written cash handling procedures for the other departmental programs. The procedures are a good start. However, our audit follow-up found that the written procedures need to be strengthened to incorporate adequate controls that will ensure all admission fees paid by visitors are properly receipted and deposited to the bank. The written procedures need to be expanded to include direction to staff on how to handle overages and shortages when doing the cash-out of the daily receipts as well as establishing procedures for management monitoring of overages and shortages. The need to provide more direction to staff on how to handle overages/shortages when counting the daily receipts was evident recently. The HH Park's toll booth attendant inadvertently recorded $60 of cash receipts as credit card payments in the cash register. As a result, the cash that was to be deposited at the end of the day did not match the register's recorded cash sales. Because there was a discrepancy, the toll booth attendant did not know how to handle the deposit. Instead of depositing all the cash received to the bank and noting the error made, he withheld the $60 from the bank deposit by securing it in the HH Park's safe. While the employee properly made a note alerting his supervisor of the undeposited $60, it was clear he was at a loss on what steps were needed to address the error. One of the memo's recommendations that was not implemented was to install video camera(s) to monitor/capture the activity happening in and around the HH Park's toll booth. This — 4 - 5212 recommendation was made because a video camera acts as a deterrence and is useful for viewing what may have happened when there are issues with the handling of receipts. This is especially important because HH Park staff understandably receive minimal supervision due to the HH Park's geographic location and hours of operation. Toll booth attendants use a cash register to collect cash and credit card payments. Since there is oftentimes no on-site supervisor, the toll booth employees are authorized to perform voids and no sales. Typically, these types of transactions may only be performed by a supervisor for control purposes. This is because, if not properly monitored and tracked, an employee could be tempted to use a void or no sale transaction to manipulate and conceal the cash that was collected. Because it is not practical to always have an on-site supervisor at the park, management should implement other measures to strengthen controls that will provide reasonable assurance that the department is properly safeguarding the handling of the HH Park's cash. Such a compensating control is the installation of a video monitoring system. We have been advised by the County Attorney that the County has plans to install a camera at HH Park. Based on our follow-up review, we recommend Parks and Beaches: • Expand their written procedures to provide staff guidance on how to document and report overages/shortages in their daily cash reconciliation; and • Install video/surveillance cameras) to monitor/capture the cashier's activity as well as the park's visitors. County's Response: The County is in the process of reviewing the Parks and Beaches Department's written procedures and will amend accordingly. The County agrees that video/surveillance(s) cameras to monitor/capture the cashier's activity as well as the park's visitors should be installed at Harry Harris and has begun the process to implement this recommendation as expeditiously as possible. Beginning October 1, 2024,Parks and Beaches will no longer be accepting cash at Harry Harris Park. If this proves to be an issue, dependent upon customer reactions, we may reinstitute cash acceptance; and if so, we will have safeguards, as recommended in place to minimize cash handling issues. — 5 - 5213 School Break Camps In May 2023, the BOCC approved Ordinance 007-2023 allowing Parks and Beaches to create a fee-based summer camp program for unincorporated Monroe County's residents. The first summer camp was held in July 2023. As Parks and Beaches gained experience in offering these youth camp programs, the BOCC approved subsequent ordinances to amend the camps' operations including changing the fee structure so participants could attend on a day-by-day basis, expanding the camps to coincide with all school breaks as designated by the Monroe County School District,and making the school break camps available to all Monroe County families, not just those residing in unincorporated areas (Appendix II). The School Break Camp Program provides participants with a variety of educational and recreational activities, including but not limited to, sports, arts and crafts,nature exploration,team building exercises, and cultural experiences. The Summer Camp program is the department's most extensive camp program operating for six to eight weeks during the months of June, July, and August for children and youth ages six to 17. During the audited period, Parks and Beaches offered three camps as shown in Table 1: Summer Break 2023, Winter Break 2023-2024, and Spring Break 2024. Table 1 School Break Camps Offered From June 2023 to April 2024 Total School Camp Camp Registered Break Dates Location Participants Summer 2023 07/10-07/14/2023 Sugarloaf School 28 Summer 2023 07/17-07/21/2023 Big Pine Key 9 Summer 2023 07/24-07/28/2023 Big Pine Key 11 Summer 2023 07/31-08/04/2023 Big Pine Key 16 Winter 2023-2024 12/28/2023 Plantation Key 20 Winter 2023-2024 01/04/2024 Plantation Key 20 Winter 2023-2024 01/04/2024 Big Pine Key 4 Winter 2023-2024 01/05/2024 Plantation Key 20 Winter 2023-2024 01/05/2024 Big Pine Key 4 Spring 2024 03/18/2024 Plantation Key 24 Spring 2024 03/20/2024 Plantation Key 24 Spring 2024 03/22/2024 Plantation Key 24 — 6 - 5214 Receiptin2 School Break Camp Participation Fees Parks and Beaches staff rely on multiple spreadsheets to track camp registrations and the collection of camp participation fees. The various spreadsheets are organized by camp location and are updated by multiple employees. When we attempted to reconcile the detail on the spreadsheets to the detail posted to the BOCC's accounting system, we found the spreadsheets' information to be inconsistent, incomplete, and unverifiable. Detail such as camp dates, camp locations, fees paid, and type of payments were not consistently entered into the spreadsheets and were not supported by proper documentation. Ultimately, we were not able to reconcile the participants who were listed on the spreadsheets as registered campers with those who did attend because the spreadsheets were not updated with attendance and sign in/out sheets. When we requested copies of the camper sign in/out logs, the Parks and Beaches Director reported that the sign in/out sheets could not be located. Specifically, we found repeated instances where participant names and parent/guardian names listed on the spreadsheets did not match the names that were included with the program's depository paperwork posted in the BOCC's accounting system. There were other instances where the spreadsheets listed the youth's name but no corresponding parent/guardian name. More concerning,we discovered instances where we could not confirm the campers' fees recorded as paid on the camp's spreadsheet were accurate. In one instance, as shown in Figure 1, the spreadsheet used for the camp held the week of July 10, 2023, show staff recorded receiving $100 cash for the required weekly participation fee for this camper'. Parks and Beaches was unable to produce documentation to show that these funds were deposited to the bank as well as recorded in the BOCC's accounting records. Figure 1 Parks and Beaches' Payment Spreadsheet for Camp Held July 10, 2023 ' �iVUU111llllllill%uy�IPllfll4�iU�¢Ua1��1VIUUUlNIy� ""`""""°IOiiiiiul)//I/////%��'��4�1111011��lld11111111P1111110DU11 I `""'"""" i� aV � wwww��iiU/i/iiiii��imGiimiirrmi 7/10/20:23 100 cash When asked about this discrepancy, the Parks and Beaches Director initially responded, "On day one, she [the camper] showed up with a friend but didn't bring any money to pay for camp. We contacted her mom to inform her that she could not participate until we had payment. Her mom came back to pick her up but didn't submit payment for camp." The Director further explained that his staff made the entry shown in Figure 1 anticipating the camper's return but when the camper never returned to camp, they forgot to remove this entry from the spreadsheet. After receiving conflicting answers from the Parks and Beaches Director and his staff about the camper's The camper's name and guardian's name were redacted to maintain their privacy. — 7 — 5215 attendance, the Parks and Beaches Director changed his response to advise that he could not". . . attest with 100% certainty that she [the camper] did not attend." Other discrepancies were noted for the camp held the week of July 17,2023.Figure 2 is an excerpt from Parks and Beaches' payment spreadsheet for the week of July 17. It shows two campers' did not pay the required weekly fee of $100. Records show that these two campers were allowed to each pay $40 cash. Figure 2 Parks and Beaches'Payment Spreadsheet for Camp Held July 17,2023 ame a arduane Nano C Ity I ZiIp,I Paiidl Payment tad i Camip Dates of dO I Camip iocafid I Depsoit IDS l Big Pine Key 33043 40.30 Cash OTM7-OT18f23 2 Big Pine 7J2V2023 Big Pine Key 33043 40.00 Cash 07117-07118/23 2 Big Pine 7J21?2023 As indicated on the spreadsheet, staff recorded that these two campers only attended camp for two days. In July 2023,Parks and Beaches did not have the authority to allow campers to pay a reduced participation fee. However, putting aside the material breach of BOCC policy, when we inquired about the attendance by these two campers, Parks and Beaches staff reported that they both attended camp for the full week and the information on spreadsheet was inaccurate. The acceptance letters sent by Parks and Beaches to the campers' parents confirms that the intent was for these campers to pay the weekly fee and attend the full week.Eventually,the Parks and Beaches Director confirmed to us that the spreadsheet shown in Figure 2 was falsified to allow staff to divert $120 cash. Parks and Beaches received $200 cash from these two campers, not $80 cash. More detail will be provided about the $120 in the next section of the report. A detailed review of the cash payments collected for the 2023 summer camp shows other entries where staff recorded collecting unauthorized daily rates from campers rather than required weekly rates. In total, staff's records show that campers paid daily rates of$300 rather than collecting the required $600. In other words, it is not clear whether $300 cash that should have been collected was actually collected and possibly diverted for other unknown purposes or was never collected. Another $50 discrepancy was noted for the camp held the week of July 17. As shown in Figure 3, Parks and Beaches' payment spreadsheet shows only $100 was collected for a single camper. In contrast, as shown in the Acceptance Letter sent to the camper's parent(Figure 4), the camper's sibling also attended this week which would have required a payment of$150, not $100. When asked about this discrepancy,Parks and Beaches staff simply stated that they told the parent to pay the incorrect amount in the Acceptance Letter that was sent the Sunday before camp began. Figure 3 Parks and Beaches'Payment Spreadsheet for Camp Held July 17,2023 Campers Name I � I City I 0 b1p'I I PaodF I Paymeinit ttyi I Camip Dates I ti#of dO I Camp uoncaOI I Depsoit D47 Suimnnneiiland 33042 100.00 C7ec1k 07t1jTOT21f23 5 Big Pine 7;2V2023 The campers'names and guardians'names were redacted to maintain their privacy. . 8 5216 Rather than document that an error was made or make an effort to request the family pay the correct amount, it appears that Parks and Beaches staff attempted to cover-up the error by making an inaccurate entry in the payment spreadsheet(Figure 3). The lack of effort to correct the error and the lack of documentation to note the error in Parks and Beaches' official records demonstrates not only poor program management but also creates ample opportunity to allow monies to go missing without question. Figure 4 Acceptance Letter Sent By Parks&Beaches To Parent For Week of July 17 (Yellow Highlight Added) (_'/'r ./. �` BOARD OP COUNTY COMMISSIONERS aunty of Alonroe n/l3 Mayor Craig Cates Disfnet 1 � The Florida Keys Mayor Pro TenHol] Merrill District Michelle Lincoln District 2 James K.Scholl District 3 `\ 4syypµ i David Rice,District 4 Parks and Beaches 102050 Overseas Hwy Key Largo,FL 33037 (305)453-8808 Phone July 16,2023 (sent via email to��'a;gmail.com) Dear- We are thrilled that you two M andMwill be joining us for the Big Pine Key Community Summer Camp!Currently they are registered for week one of sumores camp,July 17-21,2023. Catnp begins at 9:00mm acid ends at 4:00ptn daily.Drop off begins at 8:30,and the last pickup time is 5:00pm.4:00pm until pickup will be designated free tinie. Please snake sure your student brings a reusable water bottle,snacks,and a lunch. Each morning,.,students will be signed into camp.At the end of day,only those listed on the application"Petmitted to pick up your child"will be allowed to pick up your child.Parents/Guardians WILL have to sign out each day,and will be asked to show ID.Any individual who was not listed on your application WILL NOT BE ALLOWED to pick up your child. Please either bring the total fee of$100(50 per child.Cash or checks accepted,no credit cards.3 Ove ll 3 mvi st he vimide ovit to%lonroe 3'cuuunt%,B OCC and hi the stdflec t,Bute ii ih,aw ntit Sun nruau^u°t'�iuma 7/17/.IpVL3. All fees must be paid by start of first date of camp.If fees are not paid by this time,your student will not be allowed to participate. The serious discrepancies we discovered during our audit required us to immediately notify the County Attorney who, in turn, requested the Monroe County Sheriff to conduct a further investigation. The Sheriff's investigation is currently on-going. The department's inaccurate and inconsistent recordkeeping, the lack of reliable documentation, the lack of controls over handling receipts, and the lack of management oversight over the department's operations, makes it impossible for us to determine what may have happened to the unaccounted monies. We are not able to provide any reasonable assurance that all campers who attended the County's School Break Camp Program paid the required fees or that the fees were properly deposited to the County's bank account. — 9 - 5217 To improve the management and controls over the School Break Camp Program, we recommend. • County Administration ask Office of Management and Budget to critically evaluate and strengthen the policies,procedures, controls, and accountability over the School Break Camp program; • Staff be required to reconcile daily camp attendance records with fees collected to verify all fees that should have been paid have been paid. • Standardized procedures be developed for staff to follow that documents how staff must receipt, record, and deposit School Break Camp fees. The procedures should provide direction to staff on how to proceed if parents or guardians do not pay camp fees. • Standardized forms,letters, and other documentation be developed to ensure a consistent and reliable audit trail is maintained to ensure all camp registrations, attendance records, and deposits can be readily reconciled with revenue posted to the County's accounting system. • Standardized procedures be developed that provides guidance to Parks and Beaches staff on the proper retention of records pertaining to the School Break Camp Program. County management may want to consider implementing an electronic registration system that all School Break Camps use rather than have each camp location develop its own procedures and spreadsheets. Such a system would allow for improved management oversight and should be designed to: • Require attendees to provide standardized registration information such as parents' or guardian's names, emergency contact information,home address, email address,telephone number(s), medical information, dietary requirements, and other restrictions; • Enroll automatically eligible participants on a first-come, first-served basis; • Receipt camp fees and limit the handling of receipts to only authorized employees; • Provide a detail record of all transactions that may be performed by staff including receiving fees, issuing refunds, and waiving fees; • Generate formal pre-numbered receipts when payments have been made; • Ensure campers who are eligible for the program's discounts are charged the correct fee; • Generate standardized formal announcements and other communications to formally distribute to the campers' parents or guardians regarding camp events or requirements; and • Establish detailed participant historical payment records along with outstanding amounts due for a camper and steps to take when payment is not received. 10 5218 County's Response: County Administration will review Parks and Beaches Department's policies, procedures, controls, and accountability with respect to the School Break Camp program, then have OMB review the policies as well. Regular reviews of the policies and procedures will also be conducted. Starting in Summer of 2024, the Parks and Beaches Department began accepting only checks, credit cards and money orders. Parks and Beaches has also established a standardized filing system. The County will review and fortify the processes related to the School Break Camp program which shall include additional training for Parks and Beaches staff as well as use of approved standardized forms and procedures. Additionally, County Administration will ensure consistency in the registration process. The County is currently working toward obtaining and implementing a fully automated registration system as recommended by the auditors. School Break Camp Field Trips During our testing, we discovered the deposit of a random $26 check by Parks and Beaches staff. The check was paid by the parent of two campers and was not payment of the campers' weekly participation fees. When we inquired why $26 was paid by this parent, staff reported that parents were instructed to send cash with their child in a sealed envelope for the cost of field trips. This parent sent a check instead of cash. Staff deposited the check (see Figure 5). The Parks and Beaches Director reported to us that"our dedicated staff used their own funds to pay for these two children and staff entries." We could find no record that staff were reimbursed for paying the admission fees out of their own pockets. During the audited period, a total of eight field trips were taken. Three of these eight trips required an admission fee be paid for entry: (1) Turtle Hospital; (2) Aquarium Encounters; and (3) Coral Restoration Foundation. Parks and Beaches staff reported to us that they instructed the parents to send cash with their camper for paying the admission fee. These cash payments were neither deposited to the bank as required by BOCC policy nor were the payments posted to the BOCC's accounting system. As a result, there is no official record that the parents made these payments and there is no official record of what campers attended the field trips. It should be further noted that the Parks and Beaches Director stated that his staff did not handle the campers' admission fees. Rather, ". . . the campers brought their money to pay the companies directly." ^ 11 ^ 5219 Figure 5 Parks and Beaches Memo To Clerk Finance on$26 Check for Admission Fee CouluN,tol',N1011110C �,0�q sonrrn or c OUNT COMMISSIONERS �y I"a D IT I J t I he Florid.Kea,, 1 i`,� a a J H n tiv a .nn�;r�; 51 wl.le nn i 4111D �`Wuls° toi I Ra, D o ru MEMORANDUM 1'0: Nicoll Rhod1t,Flnenc, ROM Kirrin Pp i Park,and&rack&s DAIf: 83,23 R&: Psyrnerrt for Standard Sumrnc,r Camp t oc^ Check#767 in the amount of$100 for the Standard Summer Camp Few was deposited In the bulk Week 1 deposit on July 21,2023.Additioneily,check#768 in the aro—ot of$26.00- deposited,Cheek#768 was for the field trip to the turtle hospital.Al I other parents sent their kid(s)to camp with cash to pay the entry into the turtle hospital, Please deposit checks into the account: F_158_20514_RC00370 Parent Nagle Child raaena(s Ham-More Amount Paid:$W0,00 and 526C0 Method of Psyropot:Check,4767 And 4768 Cates Payment Covers://11/2023 7/21/2023 We were able to obtain invoices for the three field trips that required an admission fee. Figure 6 shows the paid receipt for the trip to the Turtle Hospital. Figure 6 Paid Receipt for Turtle Hospital Field Trip i/19/202 I 12 22 PM Sa 10S Fw2OC*tat #640836 Storey 1 ru¢°9 dC r c REPRINTED The Turtle Hospital ai396 C,versealk h4lghwPuaayr MaarwatPruatm,F 1. 33050 wvm,4arrtleN°ua;spa+ttal or'0 30,5.742.2°552� Cashier Giftshop2 Meats Namrne 04y., Price Ext Price $vtlsu@eW Adult Ad mis 3 6241 00� "a"m0 00 - ahtd1hl1B f h 4d Adr,rs 14 1r40 OU $162 00 `rGr0Marl s242 00 oval Sall td1 I ar 01`i4 '4aara w 60 00 Cash 0242 00 7ha nk You For rfroi r uuFrOw^rr'N, 640835 — IZ — 5220 The Turtle Hospital issued an invoice in the name of Monroe County Camp. The paid receipt from the Turtle Hospital shows that campers traveled to the Turtle Hospital on July 19, 2023, and paid cash for the $242 owed. The receipt shows admission of 14 students and three chaperones exempt from paying sales tax. It was reported that the camp counselors chaperoned the field trip. A review of the camp's registration spreadsheet for July 19, 2023, documents only seven campers attending camp that day.Nevertheless, a Parks and Beaches' social media photo shows 14 children posing in front of the Turtle Hospital on the day of the trip. When questioned why there were 14 children on the invoice and 14 in the photo but only seven registered campers, the Parks and Beaches Director originally responded, ". . . additional children were friends of campers that came separately with their parents on the tour and were not part of camp." As we asked for more detail about these unknown attendees,the Parks and Beaches Director then revised his response to report that these were not friends of the campers but friends of one of his staff. Regardless of why the Parks and Beaches Director revised his responses, the fact remains that by allowing unknown parties to attend the camp's field trips, his department increased the County's risk exposure. Similarly, as shown in Figure 7, the Aquarium Encounters invoice was billed to Monroe County Parks and Beaches for a group of 18 children with admission fee of$14.63/child. This admission fee was discounted 25% and the three chaperones were not charged an entry fee for the August 2, 2023, visit. Aquarium Encounters treated the field trip as exempt from sales tax. Figure 7 Paid Receipt for Aquarium Encounters Field Trip 712N'12023 Sales Order#496 Scare.i ©rdcrm.7rz31 M Ae—dPQ:Aprdl Pa9le 9 ENCOUNTERS FLORIDA KEYS Aquarium Encounters 11710 wJvaeseas Hhgl M."lhmat,IFL 3305D 1 5 407-3232 www.Ilmidaksya,aquaeiwmaneaunPerts.ewm ni91 T,:M4.—Caurity Pwk.s andl E—hes 1'+ik.,hmak Oner'Sfakua:Comsotll Ita.Namd ......... ........, Audb ni SP. City.......Will o®e Pit._.... EA Wlea To, G—P C111M AiJI-pfl ifl IB d�1563 $2r63 .25'1' 25% as:$81.75 __.. Vaal cyry f?rdere+l.29 21 D Percwk Unfillmtl'...E sebld.al. $2,6.326 TtiT.0 $20.25 Ol Bel....: $0.90 ealanee ll..ue. Sp,QI} Thank Yr+'Al fmr y.,GrdEf4 A review of the Camp's August 2, 2023,registration spreadsheets show that 16 campers were paid to attend camp that day. When asked,the Parks and Beaches Director again responded that the two additional children attending the Aquarium Encounters field trip were ". . . friends of campers that 13 5221 came separately with their parents on the tour and were not part of camp."Parks and Beaches have not been able to provide us any information on who the unknown friends were. Finally, on January 4, 2024, the School Camp Break Program had a field trip to the Coral Restoration Foundation. As shown in Figure 8, the invoice was paid in full on January 8, 2024, exempt from the payment of sales tax. For this trip, 12 campers were charged a $12.50 admission fee. On this day, 15 campers paid to attend the camp. Figure 8 Paid Receipt for Coral Restoration Foundation Field Trip C 0,R A L Invoice Rr;;STOilt,E,,;ri;�„114 trtauIow pie ihyrtl�e� 89111 0-r—,Highway wzuz4 ,.,, Tavenner,FL 33070 BIII To Ship To Monroe Conaty Parks mid Babe., K—P— oV 10205017vasps Hwy Key Laren.FL330.37 ------------------------------------- It- D—lipt- Oty Amount 4107 Eehorntian fxnreash Proermn-Ed+�extlorul W.r,hap:%11. tic RestaraQon&Ooze t50.00 Okyu., Sall Tax 0.00 There is no question that field trips are an integral part of the educational and cultural experiences promised to a camper. However, it is critical that Parks and Beaches manage these field trips not only consistent with Board Policy but cooperatively and transparently with the County's Risk Management Department and the Clerk's Finance Department. The three field trips previously noted were not properly recorded in the BOCC's accounting records and jeopardized the County's sales tax exemption status. Parks and Beaches reported paying cash whenever a field trip site required an admission fee. As stated previously, the Parks and Beaches Director initially stated to us that his staff paid for the admission fees from their own pockets for campers who did not bring the required cash as well as the chaperones. Yet, after we notified the County Attorney of our concerns over the Department's cash handling, the Parks and Beaches Director revised his response. He later stated that his staff did not use their own personal money. Instead, he reported that his staff used $120 cash diverted from camp registration fees to pay for the chaperones' entry fees as well as to pay for a stop at an ice cream shop for the campers and to purchase supplies at a Dollar General store. The Parks and Beaches Director was unable to produce any receipts to support these purchases. Due to contradictory statements from the Director and his staff, we are unable to determine who, if anyone, directed the staff to misappropriate camp 14 5222 registration fees for this purpose. We were also unable to determine if other unaccounted for cash was misappropriated for other unknown purposes. In addition, without authority, Parks and Beaches used Monroe County's tax-exempt status to allow campers, as well as unknown attendees, not to pay the required sales tax. This is a serious violation of the state statutes. The County must present the County's exemption certificate before making any tax-exempt purchase. This means that the payment being made to a vendor must be a payment that is officially recorded on the BOCC's accounting records, so the Florida Department of Revenue (FDOR) has an audit trail that the County made the purchase. FDOR specifically states on the County's exemption certificate that "purchases made by an individual on behalf of the organization are taxable, even if the individual will be reimbursed by the organization." To avoid putting the County's tax-exempt status at further risk, Parks and Beaches practice of payinz cash for field trip admissions and usin,- the County's tax-exempt status must stop immediately. The Parks and Beaches Director had no authority to bypass the BOCC's accounting system in the operation of the School Break Camp Program. It is difficult to determine whether his actions were intentional or due to incompetence. Either way, County Administration needs to instruct the Parks and Beaches Director about the serious nature of his actions and ensure that, in the future, all Parks and Beaches financial transactions are recorded in the BOCC's accounting system; absolutely no exceptions can be made. The totality of the operational deficiencies noted in the audit calls into question the Parks and Beaches Director's ability to effectively lead and manage his department's business operations. Based on the serious nature of the audit's findings, County Administration needs to critically evaluate whether the Director's lack of management direction and oversight goes beyond being a simple training issue. In addition, we recommend Parks and Beaches Department develop written guidelines for School Break Camp field trips that comply with BOCC policy. Parks and Beaches should work closely with OMB and Risk Management departments when developing these procedures to ensure that all risks to the County are fully addressed. When developing procedures,it is important to remember field trips must be pre-planned and well- documented. Departmental procedures governing field trips should consider: • Providing a formal written announcement to parents or guardians of the upcoming field trip and providing them detail on any required admission fees to be paid by the camper including due dates for prepaying the required fee; the hours campers will be off-site; how 15 5223 campers will be transported to/from the camp location; and request parents to communicate any special accommodations needed by a camper. • Requesting parents/guardians sign a permission slip/liability waiver reviewed and approved by the County's Risk Management Department, allowing the camper to attend the field trip. • Providing step-by-step instruction to staff on how to handle the program's unique registrations for BOCC employees, children who qualify for reduced school meals, and eligible low-income scholarship recipients. • Pre-arranging the field trip with the venue including invoicing Monroe County BOCC for payment of the admission fees. This would include: (1) Obtaining a completed Internal Revenue Service W-9 form from the venue; formally arranging with the venue payment after the field trip has concluded; (2) Working with the Office of Management and Budget(OMB)to determine how best to fund and budget for any admission fees for chaperones; and (3) Coordinating with the Clerk's Finance Department to determine how to record in the accounting records the receipt of admission fees paid by campers. County's Response: Field Trips shall be addressed in a Parks and Beaches Camp Manual. The Camp Manual shall be developed and finalized on or before the end of the calendar year and shall cover all aspects of camp applications and fee collection, field trips, chaperone admission fees, permission slips/liability waiver,registrations,policies and procedures for staff. The Camp Manual will also incorporate the above field trip recommendations from the auditors. 16 5224 Rentals of County Property Monroe County BOCC allows individuals and organizations to reserve the use of Monroe County's parks, beaches, roads, bridges, county meeting rooms or theater. The BOCC has issued formal guidelines (see A1212endix III) that summarize the general rules and regulations that must be followed when using County property. The guidelines also detail when fees must be paid by users along with fee schedules. The Parks and Beaches Department assumed responsibility for managing these reservations and collecting applicable fees from the Facilities Department when Parks and Beaches was created as a new department. As part of our cash handling audit, we reviewed the procedures followed for receipting these user fees. Collection of Sales Tax As part of our audit procedures,we reviewed the process for collecting fees from those who reserve county property for use.Our sampling of receipts posted to the BOCC's accounting system showed that Parks and Beaches is not assessing the required state sales tax. Per s. 212.031, F.S. and Rule 12A-1070, F.A.C., a sales or use tax must be assessed on the total rent or fee charged for renting, leasing, letting, or granting a license for the use of any real property. The statute further states that the current rate to assess is 3.5% on the total rent or license. Our review of this issue also revealed that Florida Administrative Code 12A-1.070 (1)(a) provides that "...any publicly owned ...recreational facility...licenses to use such spaces are subject to sales tax."Based on the statutory provisions and the guidance provided by FDOR, in addition to applying sales tax when renting County property, sales tax must also be assessed when charging admissions fees like the admission fees paid by non-residents to enter HH Park. The BOCC does not have an established policy or procedure to ensure the proper classification and treatment of taxable and exempt transactions. Although the Parks and Beaches Director indicated to us that he was aware of need to assess sales tax for property rentals, it appears he did not take the initiative to find out how to cure this oversight. We recommend the Parks and Beaches Department work with the County Attorney's Office to set up the needed procedures to begin collecting and remitting sales and use tax as required by Florida Statutes. The County Attorney's Office advised us that they are working to determine the appropriate actions needed to become compliant immediately. We recommend also that County Administration direct BOCC departments to assess whether any other sources of county revenue require the collection of sales and use tax. 17 5225 County's Response: The County will develop and implement policies and procedures to begin collecting and remitting the correct sales and use tax for rentals of County property. Additionally, the County is reviewing all other revenue sources for all departments in order to ascertain if there are any other taxable revenue sources and shall develop a plan to implement statutorily required collection and remitting of sales and use tax. Fee Waivers The Monroe County property use guidelines (A jWendix III)require that: "Any individual or organization requesting use of a County facility,building,park,beach, road,bridge, airport, meeting room or theater MUST complete a `REQUEST FOR USE OF COUNTY PROPERTY' form . . . and `EVENT AND USE OF COUNTY PROPERTY HOLD HARMLESS AND INDEMNITY AGREEMENT' . . . All requests must be approved by the particular Department Director or designee and the Monroe County Risk Manager. The Monroe County Administrator or designee must also approve rentals which involve fee waivers requests, alcoholic beverages, large special events, or other similar events." We tested a sample of the fee waivers and found staff were waiving fees without the required approvals as set forth by County policy. The fee waivers did not have approval from the County Administrator though a few were approved by the Assistant County Administrator. Further, only a few were reviewed and approved by Risk Management. Several waivers were also missing the required Department Director's signature. Additionally, our sample noted many of the waivers reviewed were incomplete or inaccurate including missing Hold Harmless and Indemnity agreements, required insurance documentation, or approved insurance waivers. Moreover, our testing found fee waivers granted to Monroe County BOCC employees or their family members, employees of other county organizations, for-profit organizations, and non-profit organizations without providing the needed documentation that demonstrated their eligibility for fee waiver. Monroe County's policy does not define what criteria should be used to allow the waiving of fees. Therefore, it is expected that the County Administrator or his designee, the Assistant County Administrator, will be circumspect when waiving fees and ensure that waivers are applied consistently and equitably. However, because the Parks and Beaches Department did not ensure that fee waivers were routed for the required approvals,there could be an appearance that waivers may have been granted based on favoritism or for other unjustified purposes. We recommend the BOCC review its Use of County Property policy and establish criteria for fee waiver eligibility for staff to follow to ensure transparency and consistency when fee waivers are applied. 18 5226 We also recommend the Parks and Beaches Department work with the County Attorneys'Office to establish adequate controls to ensure individuals and organizations fully complete and submit all required forms as intended by Monroe County's policies. The County Attorney's Office advised us that they have already implemented this recommendation in May 2024 and worked with Parks and Beaches to formalize procedures that require all completed forms are submitted to the County's Risk Management Department. County's Response: The County is reviewing its Fee Waiver policies and will make the appropriate changes. The changes made to the Use of Property Policy in May 2024 now ensure that all Use of Property requests are reviewed by the Risk Department to ensure that the liability and indemnification forms are correctly and accurately completed. Resolution 074-2022 is also used for Fee Waiver determinations. The County will amend the Use of Property policy to incorporate Resolution 074-2022 so that there will be one policy to assure proper implementation of fee waivers. Management of Property Usage Fees Individuals and organizations interested in using County property must complete a Request For Use Of County Property In Monroe County, Florida form (Request for Use form). Once the Requestfor Use form is completed and submitted to the Parks and Beaches Department, staff will create an invoice itemizing the rental along with an approval letter notifying the applicant of the amount due. Our audit procedures included testing completed forms and verifying adherence to established procedures, confirming that proper payment was made and posted to the BOCC's accounting system. Our review of invoices found that the invoice does not include key information such as a date the invoice was created, an event date, a unique sequential identifier/number, or payment terms. Invoice numbers are a key control for tracking and referencing invoices. Invoice numbers also provide an audit trail that will reduce the County's exposure to fraud, material errors, and unauthorized use. In addition, Parks and Beaches does not send a copy of the invoice the Clerk's Finance Department once payment is received. Instead, Parks and Beaches staff prepare a memo listing limited details of the rental. The invoice is an important financial document that should be included as part of the documentation maintained in the BOCC's accounting system. We performed testing on a sample of rental invoices issued by the Parks and Beaches Department during the audited period. Our testing found: • With the exception of one refundable deposit paid for use of the Big Pine Key Park Community Room in May 2023, Parks and Beaches only collected refundable deposits when renting rooms at Bernstein Park. The County Attorney's Office advised us that 19 5227 refundable deposits should be collected for all Parks &Beaches room rentals beginning in May 2024. • Staff requested deposits be paid separately from the rental fee. If a renter pays by check, staff will require them to remit two checks: one for the deposit and one for the rental fee. If paying by credit card, staff will charge the renter's card twice: once for the deposit and once for the rental fee. When we asked, staff could not provide us a business reason for collecting fees separately. • A total of$2,100 of refundable deposits collected from October 2022 through April 2024 were not refunded in a timely manner. A total of eight deposits totaling $800 were refunded to someone different that the payor. Parks and Beaches does not have written procedures for ensuring timely and accurate refunding of deposits. • The County's property use policy (A jWendix III) includes a myriad of fee schedules for the different types of property that may be rented. Some fees are by hour while others may be by day, etc. Some may include a refundable deposit while some property may require a cleaning fee.From our sample of ten rentals,Parks and Beaches' supporting spreadsheets or the Request for Use form did not itemize the fees the renter needed to pay; it only provided a total amount due. As a result, it was not possible to verify whether the amount being billed was calculated correctly. Based on the results of our testing, we recommend Parks and Beaches: • Remit sufficient supporting documentation to the Clerk's Finance Department for property usage receipts such as copies of the invoices issued to renters. • Develop written procedures that ensures property usage receipts are properly detailed on the renter's invoice,and deposits are monitored and refunded timely. Written procedures should also ensure that there is proper segregation of duties among staff who are collecting and reconciling receipts and staff who approve refunds. • Revised their standard invoice form to include details such as invoice date, event date, a unique sequential identifying number, and payment that includes key terms. • Conduct an operational review of how it handles property usage rentals and the current policies and procedures to ensure all receipts that should be collected are collected, as well as ensure that staff are appropriately verifying that renters adhered to the County's requirements when renting County property. 20 5228 County Administration may want to consider implementing an automated reservation system that will help Parks and Beaches apply the County's property use guidelines consistently and equitably among renters as well as assist Parks and Beaches in invoicing and refunding on a timely basis. County's Response: The County will be implementing additional controls to ensure that sufficient documentation is submitted to the Clerk's Finance Department for property usage receipts. Additionally, County Administration is developing an Administrative Instruction that will provide additional guidance to staff on how to implement the Use of Property Policy and process Use of Property requests. The County will continue to review and refine its policies as needed. While the County is unsure as to how to implement unique sequential identifying numbers for the invoices with the current process but is still evaluating how this might be implemented. The County is moving forward with procuring an automated reservation system as suggested by the auditors. Additionally,the County has begun to review, and will revise accordingly,the policies and procedures for fee waivers, invoicing, and for the Use of Property, along with the development of an Administrative Instruction for staff with further guidance. County's Overall Response: The County appreciates and welcomes the Clerk's review of Parks and Beaches Department Cash Handling procedures. The County is committed to addressing any of the concerns identified in the audit and initiated the required processes to ensure full compliance with current County policies and shall also amend its policies accordingly. The County would reiterate that it is committed to improvement, transparency and accountability. The County is open to considering alternative methods and implementation of best practices. 21 5229 Appendix I October 11 , 2022 Internal Audit Memo on Cash Handling at Harry Harris Park - 22 - 5230 Kevin MAO, cpA GI(,,rk of ffie Orcuit(�Htao f mr � �...9 t rrm¢ Cowity,I-Iodda DATE October 1.1,2022 TO: John Allen Director of Parks&Beaches; FROM: Parn iladloff Firnance Director SUBJECT* Cash Handling at Tan-y Harris Sark After being notified that Harry Harris Park's cash receipts front June 26, 2022, were short$1.20, the Clerk's Internal Audit Office conducted a review of the P:ark's cash haundhng procedures, Following are findings and reconnnendations from our review. Cash Handling Procedures Harry Harris Park(HH Park)is the only park isn the Monroe County Dark System authorized by the Board of County Commissioners to c1mrge an entrance fee. The fee is waived for residents. Non-residents must pay if visiting HH Park on the weekend,on a holiday,or duuring,mini-lobster season.. In fiscal year(F'y)2020-21,HH Park collected over$172,000 in fees.From a review ofF"Y 2021- 22 receipts through August, $118,244 has been collected, Of this amount, $73„48 r were cash receipts, and$44,759 were credit card receipts. Tile lark collects, on average,, S668 in cash and $418 in credit cards receipts per day. The HH Park maintains $200 cash-on-hand for making change. Five county employees work at HH Park.One employee is assigned to work time park's toll booth, The toll booth is a small wooden sn uctuure at the entrance of the park that houses a cash register,a credit card machine,and a safe for securing daily receipts. While the cash register does have the ability to track and courant both cash and credit card transactions,it is currently only being,used to count the park's cash transactions. The cash register captures the number of rnon-residents and the total cash they pay to enter the park,The credit card machine does not have the capability to capture the number of non-residents payisng via credit card. The Parks & Beaches Department does riot leave written cash handling procedures. Staff are verbally instructed ore how to collect,record. and reconcile the paark's daily entrance fees. Once KEY WEST MARATHON PLANTATION KEY 500 Whitehead Street 3117 Overseas Highway 88770 Overseas Highway Key West,Florida 33040 Mara ,Fbrida 33050 Pfantationu Key,Ffonida 33070 23 5231 the park is closed, the cashier runs a Z tape front the cash register to generate a summary of the days' cash transactions. The cashier also generates a similar close-out report for the day's credit card transactions. Using both close-out reports,the cashier manually prepares Hai?y Harris Park Daily Admission—Cash And Credit Card Totals form.This form sistiantarizes the nutriber of non- residents who paid cash or who paid with credit card by fee typ e (adult, child, boat) as well as identifies the number of residents who came to the park that day.Once these steps are completed, the cashier secures the daily receipts and supporting documentation in the toll booth's safe. On Monday morinigs or as soon as convenient,the Parks&Beaches Executive Assistant stops by the toll booth on her way to work. She retrieves the receipts from the safe, counts the receipts, prepares a deposit form, and then takes the money to time batik for deposit, Once the deposit is made,the Executive Assistant sends copies of the supporting documentation to the Clerk's Finance Department for recording the receipt in the County'saccounting,records, The Executive Assistant noted the June 261h cash shortage of S120 wheir she was Preparing the weekend's deposits. She inuriediately alerted you and the Clerk's Office of the shortage, The, Executive Assistant reported that the cashier did close out the cash drawer as required by procedures.When asked,the cashier could not provide an explanation as to why her draxver was short by, S120 cash. The deposit of the,weekend's receipts to the batik was delayed five days as your Office investigated what may have caused the cash shortage. Based on our review,we recommend HHPark strengthen its cash handling procedures kv: • Developing written cash handling procedures and en sure that stqffjorinallv acknois,ledge that thet,have read and understand the procedures Av signing a state ntent attesting to this. It is out understanding that you have taken steps to linplernent this reconnuendaticM. • Assigning a second HHPark eniploree witness the processfar closing-out the dai v receipts, This will ensure, that tsvo employees are validating the accuracy of the daily count of fees collected.It is our understanding that you have taken steps to implement this recommendation. • Programming the cash register so it tracks both cash and credit card receipts(IS well as tile count o residents visiting the park. The cash register looks like it can be re-prograninied to capture all types of receipts,not exclusively cash receipts. • Not delaVing the deposit of theparks receipts with the bank even if there is 17 cash overage or shortage.The Executive Assistant appeared to have appropriately reported the cash shortage and the department,properly investigated what may have occurred.However,there Is 110 reason to delay the deposit of the money to the bank,The County's cash handling policy requires cash to be deposited within three business days of receipt, ---------------------- Menio:Cash Handling At Harry Rims Park Page 2 of 4 October 11,2022 — 24 - 5232 Af.fl,ving a vehicle counter to thepark's eittratice gate dirt isrilltatti°the nitinberofvehicles entering thepark on elays when the toll booth is collecting entrance fees.Having a secondary, count of visitors entering the park will assist In reconciling and investigating questions regarding daily receipts, Plivsical Security Of Daily Receipts After conducting our review, of HH Park's cash handluirg procedures,we believe that measures could be taken to improve the physical security over the park's daily receipts. The toll booth has safe located on its floor that is readily visible through the,booth's wilrdows. The safe is secured with a combination lock but also n-my be accessed with a key. Each evening the toll booth is secured by locking its only door along with closing the park's gated entrance, We were advised that six Parks&Beaches departmental staff have the ability to access both the safe and the booth including maintenance workers, building administrator, and the Parks& Beaches executive assistant. There are,no cameras monitoring the toll booth's,activity.On average,over S1500 cash is kept on hand in the safe during the weekend until the Executive Assistant arrives to do deposit the cash with the batik on Monday morning or soon thereafter. Based on our review, we reconintend HH Park strengthen the p4tiical sectiriti, of the park's dairy receipts bY: • Arranging with the Clerk's Finance Department and the batik to allow designated park staff do at night deposit ofthepark's daiFv receipts.While the safe,should be used to store the plik's S200 change fund, the daily receipts should be, deposited to the bank each evening. The Executive Assistant can still perfomi a reconciliation of cash receipts to the nightly deposits before fonvarding the information to the Clerk's Office. • Mittimiz-hig the staff who have access to the sa Only stiff who have a need to access die ,fe. cash and credit card machine should be provided a key to the booth or the cornbuiation,to the safe. This should be limited to a maximunr of three designated eraployees. Staff who, are inatinnig the booth andpreparing the daily deposit should have access to the safe.Manitenatice workers and the building administrator do not have a need to have access to the toll booth's safe. In addition,it is Important to change the safe's combination whenever there is t1lillover of staff who have access to the safe • 31inimi:ing the stof.f who prepare the deposit fir the bank. There should be two staff responsible for counting and verifying the day's receipts and placing the receipts in a taniper- ....................................... Memo:Cash Handling At Harry Hams?irk Page 3 of 4 October 11,2022 — 25 5233 proof deposit bag.One staff person should count the day's receipts and the,other should be the wituess. The amount of tile day's deposit should be written on the bag's tag along with their initials and the bag sealed. The tamper-proof deposit bag should be taken to the bank for deposit. The contents of the bag should not be counted by any other Park staff, tile bank will confirm the,accuracy of the deposit. Using video camera(s�to monitorcapture the cashier's activi(r,as well as the park's visitors. A caniera acts as a deterrence and is useful for viewing what may have happened when there are issues with the handling of receipts. Automating RectilLti 'mile the Clerk's Internal Audit Depaitment was conducting its review, you indicated that you had air interest in autornating how the park rilanages Its entrance fees. You mentioned that you would be researching possible software applications di at would meet the park-'s business needs,. The hope is that automating the, park's receipt processing rilay strengthen the park's internal controls. We do want to take this opportunity to advise you that you will want to ensure that any software solution you select is compatible with the Coun ty's treasury nranagenient operations that are managed by the Clerk's Friiance Department. We are available to arrange meetings bemeen you and the Clerk's bank or merchant services provider so you are able to detennine what their specifications are,for integrating or interfacing with our treasury management operation and your selected software application, In,additioli,any software application that is selected needs to have the ability to allow park visitors to pay entrance fees with cash.As our analysis shows,over 60 percent of HH Park's receipts are paid III,cash. Many pay cash because they do not want to pay the additional fee assessed when. paying widi a credit card, Others represent the unbanked seganent of the park's visitors. It is Inipoitarit that HH Park is open and accessible by all members of the coniniurilt, We appreciate,yours and your staffs cooperation as we conducted our review of HH Park's receipt processing. Should you have any questions regarding this mento,please contact Internal Auditor Tanuille Murray at tniurrav Cqjnonroe.-clerk com or at(305)292-3534, C11c. Tanunre Murray,Internal Audit -------------------------------- Menio:Cash Handling At Harry Hmis Park Page 4 of 4 October 11„2022 — 26 - 5234 Appendix II Enabling Monroe County Ordinances - 27 - 5235 ORDINANCE NO.0 13-2023 AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY,FLORIDA, AMENDING SECTION 18-8 OF THE MONROE COUNTY CODE TO AMEND"THE AGE REQUIREMENT FOR THE. MONROE COUNTY PARKS AND BEACHES SUMMER CAMP PROGRAM; ,AND PROVIDING FOR SEVERABILITY; PROVIDING FOR REPEAL OF ALI, ORDINANCES IN('ONsis,rENT HEREWITH; PROVIDING FOR INCORPORATION INTO THE MONROE C013NTY CODE OF ORDINANCES; AND PROVIDING FOR AN EFFEcriVE DATE. WHEREAS, under U',S, 125,01(l)(f), tire Board of County ('onnnissioners (BOCC) for Monroe County is granted the authority, among others, to provide parks, playgrounds and recreation areas; and WHEREAS,the BOCC finds that public parks and recreation areas provide sites where the families and citizens of Monroe,County can benefit from and engage in healthy recreational activities;and WHEREAS, BOCC' finds that the creation of parks and recreation areas are in the best interests of the citizens of Monroe County-,and WHEREAS, under F.S. 125.74(t)(g), the County Administrator has the authority to supmise the care and custody of all County property,- and WHEREAS, the County recognizes the importance of providing safe and fun summer activities for children and youth;and WHEREAS,the County has identified a need for a summer campy program that offers a variety of educational and recreational activities for children and youth in the community and passed an ordinance at its May 17,2023 meeting implementing a summer program,and WHEREAS,the Parks and Beaches Department would like to implement a summer camp program for middle school age children at Sugarloaf School and is recommending amendment to the current surnmer camp ordinance to allow for a broader range of ages. — 28 5236 NOW THEREFORE, BE IT ORDAINED BY I-IIE BOARD OF COUNTY COMMISSIONERS OF MONROE C,OUNTY, FLORIDA, THAT THE AIIONROE COUNTYCODE OF()RDINANCES IS IIERERY AMENDED AS FOLLOWS: I Proposed text changes are presented with underline to indicate additions and*tr4kedu*- u#4 to indicate deletionsi SE(I TION 1: 'rite above recitals are true and corrutand are incorporated herein by this reference SEC"TION 2: ARTK ILF I IN GENERAL shall be amended as follows by creating an additional separate section titled -Monroe County Surnmer Program" to include the following! language its Sec. 184� Sec, 18-S.- Nlonr(v County Surnmer anip Program (b) E'stablishinetir of'Summer Caml), 'file County Administrator or his Designee shall establish and operate a Summer (-'arnp program for children and youth ill the community. (1) The Summer Camp shall be open to children and ycirith between the ages of six (0)and eleyeo-)44-)seventeen (I 7)who reside within the unincorporated areas of N1 on roc(�:'Ounty, �SECTION 3; 41°VER,k)[31LITY, If any portion of this ordinance is for any reason held invalid or declared to be Unconstitutional, inoperative or void, SUCII holding shall not affect time rentaining portions of this ordinance If this ordinance ot any provision thereof shall be field to he inapplicable to any person,property orcircurnstances,such holding shall not affect its applicability to any other person,property or circumstances, SECTION' 4:CON FI,1(71'NVI I'll OTHER ORDINAN(.IFS. All ordinances or parts of ordinances in conflict with this ordinance are hereby repealed to the extent of'said conflict. SECTION 5; INCLUSION IN CODE OF ORDINANCES, The provisions of this ordinance shall be included and incorilolated ill time("ogle of'Ordinances of the County of Monroe, Florida, as air addition or amendment thereto,and shall be appropriately renumbered to conform to the uniform numbering system of the (xie ,SECTION 6, TRANSNITITAL AND EFFECIINIE DATE. I'llis Ordinance shall be filed with the Department of'State and shall be effective as provided in F.S 125 66,(2) — 29 - 5237 PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida,at a regular meeting of said Board held on the 21 st day of -Jun.C,2023. Mayor Craig Cates Absent Mayor Pro Tern Holly Merrill Raschein Yes Commissioner Michelle Lincoln Yes Commissioner James K.Scholl Yes Commissioner David Rice Absent. BOARD OF COUNTY EVIN MADOK,Clerk COMMISSIONERS OF MONROE COUNTY,FLORIDA y -------- Mayor Pro Tern Deputy Ci-ik APPROVED AS TO FORM&LEGAL SUFFICHO(CY unary Attorney's Grace 'halka MolUes Archer An. at County Attorney r-1 r— CD CD - 30 - 5238 ORDINANCE 007 -2023 AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY,FLORIDA, A'MENDING SECTION' 18-27(h) OF THE MONROE COUNTY CODE TO CREATE A MONROE CO '`STY PARKS AND BEACHES SUNMER CANIP PROGRAM; AND ALLOW FEES TO BE CHARGED FOR SU-NU CAMP RECREATIONAL SERVICES; AND PROVIDING FOR SEVER ABILITY; PROVIDING FOR REPEAL OF ALL ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION' INTO THE MO ROE: COUNTY CODE OF ORDINANCES; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS,under F.S. 1 25,0 1(1)(f). the Board of County Conunissioners (130CC) for Monroe County is granted the authority. among others. to provide parks. playgrounds and recreationareas: and WHEREAS,the BOCCfinds that public parks and recreation areas provide sites where the families and citizens of Monroe County call benefit from and engage ill healthy recreational activities: and WHEREAS, BOCCfinds that the creation of parks and recreation areas are ill the best interests of the citizens of Monroe County;and WHEREAS. under F.S. 125.74(1)(g), the County Administrator has the authority to supervise the care and custody of all County property:and WHEREAS, the County recognize" tile importance of providing safe and fun summer activitle,,for children and youth:and WHEREAS,the County has identified a need for a summer camp prograin that offers a variety of educational and recreational activities for children and youth ill the C0111111LUirty:and WHEREAS, the County is conunitted to promoting healthy lifestyles and fostering positive relationships aniong children and youlb in the community - 31 5239 NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF 'MONROE COUNTV, FLORIDA, THAT THE AIONTROE COUNTY CODE OF ORDINANCES IS HEREBY A.\LENDED AS FOLLONVS: [Pi,oposed text changes are pi,esented with underline tou indicate additions and it In to indicate deletiousl SECTION 1: 'Me above recitals are truce and correct and are incotporated herein by this reference ,SECTION 2: ARTIC",LE I IN GENERAL shall be artiended as follows, by creating in additional separate section titled "1\4onroe, County Sununer Camp Program" to mclude the followin-ig language as Sec. IS-8: Sec. 18-8.—Monroe County Sununer Camp Program (a) Definitions Me followingword,,,,terms,and phrases,when used in this Section,si'Lill have th indicates a different meanirm "Surrune"i-CIM "refelTed to die Mcgiroe,County Suninier Cani Pto ain host edb the Cowity that offers a variety of edwation and recreational actiuties,for children utln during the sunitner nionths. ,"Paiticivant"' refers to arc v child or vouth ewolled m Sitnuncr-Callu) and, where ag)hcable,2arent oiMwdvqi of the child or_youth"Staff' refers to the incbviduals',who are eniploved by the county to overate and/or (b)Establishitient ol'Simoner Cara y The Coun Administrator or his Designee shall establish mid overate a Sununer Canto program for children and vouth iii di cLounnnxuaurnit� (1) The Stunmer Cain shall be ovexi to children and youth between the agges of six ilr6 .1cd eleven 11) who reside within the ugjgzoan onu°ateol :nr°eas ouf l�Iournrove County (2) The Siumner Camv shall overate during the nionths of.June,July and August. (3)The Stunnier CtAM njay b crated ill. �Z oLit than location q location of ± _ _ _�t,_ the sununer citut) location(s) shall be at the discretion of die Coturty, Administrator or his Desinee, — 32 - 5240 (4) The Sununer Cann) F oqmun shall be designed to inovide Particivallts xvith a aria of eduaatiorna,l grad recreationnal activities. irncluadinn it not lullited to worts,ants and crafts,nature enloration,team build,ing exerciws, and cultural (c) Enrollment. (1) Enna-olltnent U" i the Sununer Carm) program shall be men to all eligible vmlicivants on a first-corne,first-served basis, (2) nie County shall reserve the rip-lit to hinit the nurnber of villicivants in the sununer caniv vrogram (3) Enrollment shall be conducted through mi online registration system, and 2avicii.mrits shall be rtguired to sutmilt a coingleted registiation fonn and waver to mirticivate in the Simunei-Cann . le low-ulcolne fulu'lie's who ma not other vise be able to afford the cost of Sununer Camp. (d) Fees and Expenses (1) The Countvshall establish fees for mrticipation inn the Sununer Cam mogrxarn, -which shill be reasonable mid shall cover the cost of tintenals,, sun lies and staffing. () Weekly camp fee will be,$100 00 ver child i. Each acid tional silAu g!shall be$50 0 er clnilcl. (3) Sununer Cana)fees are offered at a fifty vercent reduced rate-for C1.111(hell who hool D�istrict (4) Sununer Carm) fees are offered at a fifty Percent reduced rate, for cluldren of ,MOw-Oe-CountvBOC,Cem.1 ee s gy�—. (5) The County shall establish a budget for the Sununer Cannata mogram,which shall include, tile cost of materials, sun 2lies, stafffiig and any other err enses necessary for tine overation of the program. (e) stelffing, (1) The County shall lure and train gualified staff to omate the Sunitner Cimp OW1,1111 (2) Staff shall be responsible for plimung wid imvlenientnnig tile educational mid recreational activities, ensuring the safety and well-being of varficimuits, and corn murucating with Parents and miarcimns. — 33 5241 (3) All Staff shall undergo a Level 2 backgTound check as defined in 435,04, Florida Statutes, vrich to the start of eni ilea yment xvith the Suirriner Carriv M9 rime. (1) Health and MSS gfetv. (1)Ike—CO-111—ity- id safety of varticir).vits in the Summer C.uni)program () Participants shall be, reguired to subs al't as conivieted inedical form Lxior to the start of the. Sumnier Ca=provram, (3) The County shall establish protocols for emergency situaticnis, including but not livnited to first aid,severe weather, and evacuation. (g)Liabihny and,hisurance, (1) participants and their varents cn,miardians shall be reguired to sign a waiver of Irabdity mior to the start of the Suguner Caniv 2rog uearn. (2) Additional verillissions from parents rirmiardians shall be rec tured to traces vailicitmits from primary site to seccmdary sites. SECTION 3: SEVEKkBULITY. If any portion of this ordinance is for any reason held invalid or declared to be unconstitutiorial, uroperative or void, such holding simll,not affect the remaining portions of this ordimrice,If this ordinance or any provision thereof shall be held to be inapplicable to any person.property or circumstances,such holding shall not affect its applicability to any other person,property or circumstances, SECTION 4: CONFLICT NN71TH OTHER ORDINANCES. AR ordinances or parts of ordiliances in conflict with this ordiriance are hereby repealed to the extent of said conflict, S"ECTION N� 5: INCLUSION IN CODE OF ORDEANCES. The provisions of this ordinance sliall be 111cludeduid incorporated ill the Code of Ofdaiwices of the County of Moirroe, Florida, as an addition orainenchirent thereto., and shall be appropriately rentunbered to conforrii to the uniform twitibering systern of the Code, .SECTION 6: TE-ANSIMITTAL AND EFFECTIVE DATE. This Ordinance shall be filed with the Department of State and shall be effective as provided in F.S, 125.66(2). PASSED AND ADOPTED by the Board of Comity Corrunissioners of Monroe County, Florida,at a regutar meeting of said Board held on the l7th day of Mav '2023. — 34 - 5242 Mayor Cr i ,Cates, Mayor Pro`l em Holly et-rill Rxaschei �... (',o imissio"er Michelle Lincoln ssioner James K. Scholl Yes .0, _.vUtk_1 V as David Rice Yes .... w BOARD OF COUNTY N MA DO ,Clerk COMMISSIONERS or M(DNROF Bv By ly+laity � Ira ayor/Chairpersoti_......o�.... .... APPROVED A TO FORM&LEGAL SUFFICIENCY that ellles Archer teat a�untyr Attorney 35 5243 ORDINANCE 027 -2023 AN ORDINANCE OF THE BOARD OF COUNTV COMMISSIONERS OF MONROE COUNTY, FLORIDA, AMENDING SECTION 18-7 OF THE MONROE COUNTV CODE TO CREATE A MONROE COUNTV PARKS AND BEACHES SCHOOL BREAK CAMP PROGRAM;AND ALLOW FEES TO BE CHARGED FOR SCHOOL BREAK CAMP RECREATIONAL SERVICES; AND PROVIDING FOR SEVERABILITV; PROVIDING FOR REPEAL OF ALL, ORDINANCES INCONSISTENT HEREWITH; PROVIDING FOR INCORPORATION INTO 'THE MONROE COUNTY CODE OF ORDINAN `ES; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, under [�'.S, 125.01(1)(f), the Board of County Commissioners (BO(,,( for Monroe (.'oulny is granted the authority, among others, to provide parks, playgrounds and recreation areas',and WHEREAS, the 130CCfinds that public parks and recreation areas provide sites where the families and citizens of'Nlonroe County can benefit from and engage in healthy recreational activities;and WHEREAS, BO(-',C finds that the creation of prof,,rarnrning at the County's parks and recreation are in the best interests of the citizens ol'Monroe('ounty,and WHEREAS, under F.S. 125,74(1)(g), the County Administrator has the authority to Supervise the care and custody of all County property,and WHEREAS,the County recognizes the importance of providing safe and full school break activities for children and youth; and WHEREAS,the County has identified a need for school break camp programing that offers a variety of educational and recreational activities for children and youth in the conrrnunity;and WHEREAS,tile COUnty deSireS to expand its camp,programming from only summer camp to allow school break programming during school breaks as designated by the Monroe County School District;and WHEREAS, based on the needs of"the community, the County desires to clarity that a single day drop-in fee is allowed for those eligible participants who do not wish to attend the school break prograirl In i 11g for an entire week, air(] — 36 - 5244 WHEREAS,the County is committed to promoting healthy lifestyles and fbstering positive relationships among children and youth in the colnlru.luity. NOW njEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA, THAT THE MONROE COUNTY(*ODE OF ORDINANCES IS HEREBY AMENDED AS FOLLOWS: [Proposed text changes are presented with underline to indicate additions and so,ilivethrengh to indicate deletions) SECTION 1: The above recitals are true and correct and are incorporated herein by this reference. SECTION 2* ARTICLE 1. IN GENERAL. shall be amended as follows by creating all additional separate section titled "Monroe County der S.c.l.i.o.o.l...,B,re,,a,k,.,Caiiip Program" to include the following language as Sec. 18-7: Sec. 18-7., Monroe County Summei'School.B.r.e.a.k.-Carnp Program (a) L)e�imlions�rhe f�ollowin , words�tenps and ahrases when used in this Section shall have the nicanin IL to them in this ubsect k ................................ .......................L�...........i ijjZxcg.pLv�berc the context ......................... clearly indicates a different rpeArlin& "S,Amtrlw,4-.amp, School---13-reak-CaTirp" refierired refers to the Monroe County ",Zuouner School Break Camp Program hosted by the County that offers a variety, of education and recreational activities for children and youth dUl-iug dos jVjsjteed Monroe COLluty .. .....Monroe.....—----- School District breaks "Patti ci pant"refers to any eligibi child or youth enrolled ill -Sklmfnef School Break Camp and, where,applicable,parent or guardian of the child or youth "Staff' refers to the individuals who are employed by the county to operate and supervise the Surrurver School Break Carrip.program. .................................... (b) 1,,slablishment q/"Surnmer, School Break('any). The County Administrator or his Designee shall establish and operate a SEtmme 5jjj� Camp program for children and youth in the community. - 37 - 5245 (1) The Surruner Scb'o9J B r"e4k Camp shall be open to children and youth between the ages of six (6) and seventeen (17) who reside within the unincorporated areas of Monroe CountY, (2) The Summer S,qlIo,QI,P,reak Carnp sha4 rtlm operate during designated by the Monroe County School District.the,months of Aine,july afid Au,*iS4, (3) The Summer School Break Camp may be operated at more than one location The location of the Summer School Break camp location(s) shall be at the discretion of the County Administrator or his Designee. (4) The Summer School Break Camp Program shall be designed to provide participants with a variety of educational and recreational activities, including but not limited to sports, arts and crafts, nature exploration, team building exercises,and cultural experiences, (C) P)wollnlent (1) Enrollment in the 84irnmer School Brea..k.. Camp program shall be open to all ...................... ...............elis.!,ible participants on a first-come,first-served basis, (2) The County shall reserve the right to limit the number of participants in the StmmieF School Break carnp program (3) Enrollment shall be conducted through an-online a registration system, and participants shall be required to submit a completed registration form ,And waiver to participate in the Sommer.School Break Carrip (4) The County may provide scholarship opportunities for eligible low-income families who may not otherwise be able to afford the cost o mer School Break Camp qt,tile discretion of CoUntY Administrator or his De (d) (1) The County shall establish fees for participation in the Su*irner School Break Camp program,which shall be reasonable and shall cover the cost of materials, supplies,and staffing. (2) Weekly camp fee Will be S I00.CIt7 per child, il.. Each additional sibling shall be$50.00 per child per,wegk. ii Dail ..Cam fees will be$20,00 pet_qfiild iii, Each additional sibling sha-l--lb-e---$..1.0.0.0..,pgE ay,— 38 5246 (3) Surninef School Break Camp weekly fees are offered at a fifty percent reduced rate fior children who qualify for reduced school meals within the Monroe County School District, (4)Sui�,School Break Camp weekly fees are offered at a fifty percent reduced late I for children of OUnty BOCC employees. (5) The County shall establish a budget for the Siflil4lief Schca<al Break Camp program, which shall include the cost of materials, supplies, staffing and ally other expenses necessary for tire operation of the program. (e) Vqffing. (1) The County shall hire and train qualified staff to operate the S"4"lliner School firgjk Camp program. (2) Staff shall be responsible for planning and implementing the educational and recreational activities, ensuring the safety and well-being of participants, and communicating with parents and guardians, (3) All Staff shall undergo a Level 2 background check as defined in 435.04,FIorida Statutes, prior to the start of employment with the Summer School Break Camp program. (1) The County shall establish policies and procedures to ensure the health and safety,ol'participants in the Sulmiler School Break Camp program. (2) participants shall be required to submit a completed medical form prior to the start of the Sommer .School Break Camp program. (3) The County shall establish protocols for emergency situations,including but not limited to first aid, severe weather,and evacuation (g)Li(ibilii.Y midInsitywitee. ('I) participants and their parents or guardians shall be required to sign a waiver of liability prior to the start of the Is4tmmer SchoPI Brcl&Carrip program, (2) Additional permissions from parents or guardians shall be required to transport participants from primal),site to secondary sites. — 39 - 5247 SECTION 3: SEVERABILITY. If any portion of this ordinance is liar any reason hold invalid or declared to be unconstitutional, inoperative or void, such holding shall not affect the remaining portions of this ordinance. If this ordinance or any provision thereof shall be held to be inapplicable to any person,property or circumstances,such holding shall not affect its applicability to any other person,property or circurrostances. SECTION 4: CONFLIC"T WITH OTHER ORDINANCES.All ordinances or parts of ordinances in conflict with this ordinance are hereby rcl)calcd to the extent of said conflict. SECTION 5. INCLUSION IN CODE OF ORDINANCES. The provisions of this ordinance shall be included and incorporated in the Code of Ordinances of the County of Monroc, Florida,as an addition or amendment thereto,and shall be appropriately renumbered to conform to the uniform numbering systein of the Code. SECTION 6-JRANSMITTAL AND EFFECTIVE DATL This Ordinance shall be filed with the Department of State and shall be effectivc as provided in F'.S. 125.66(2). PASSED AND ADorrED by the Board of County Commissioners of Monroe County, Florida,at a regular meeting of'said Board field on the 801 day of Novernber 2023. Mayor Holly Merrill Raschein Mayor Pro Tern James K.Scholl —.Yn........... Commissioner Craig Cates Commissioner Michelle Lincoln Commissioner David Rice Yes BOARD OF COUNTY COMMISSIONERS VIN MADOK,Clerk OF MO�N" CO ORIDA BY- 4 A Deputy Cleric Mayor/Chairperson CAR A"ROVM AS TO rORM&LX("8MMINCY "I ; lounty Attafteylo 0"ke . .................... s. tballa WoRks Amber ut Ca"ty Attomy 00 U-1 C110 — 40 - 5248 Appendix III Monroe County's Policy For Use Of County Property 41 5249 'NIONROE COUNTY BOARD OF COUNTY ('07NIMISSIOHERS POLI�CY FOR USE OF PUBLICFACILITIES,PARKS,BEACHES,ROADS,BRIDGES, COUNTYMEETr�G ROOMS,AND THEATER MO ROE COUNTY,FLORIDA GENERAL RULESAZND REGULATIONS: Any individual or organization requesting the,use of a Cotinty factht),,building,park,beach,road, bridge,airport,meeting room or theater NfUST complete the"REQUEST FOR USE OF COUNTY PROPERTY' foram (attached to this policy as Appendix "A') and "EVENT AND 111SE OF COUNTY PROPERTY HOLD ItkRM LESS. .III INDEMNITY AGREEMENT"(attached to this policy as Appendix "B"') and return both onginals to the Courtly Department manager, supervisor, or director respoirsible for that facility, no liter than five (5)working days prior to the desired date of use of facility All requests must be approved by the particular Departnumt Director or designee and the Monroe Comity Risk Manager, The Monroe Count�,Administrator or designee tntw also approve rentals which involve fee wai I ver requests, alcoholic beverages, large special events, Or Other similar events If a public asseurbly pennit and/or extensive coordination with other County Depwtnients, the Sheriff s office., or Flonda Department of Transportation is, needed., the onzinal REQUEST FOR ITSE OF COLNTY PROPERTY FOLM, must be submitted no later thin ten(10)workirig days prior to the desired date, 1. jM:Fees apply to all goverrunental agencies,excluding one-time uses only. Divisions or depwiments of any non-Cotinty(whether local, state,or federal)Governinent Agency shill pay die same fees as all other external uws for all uses subsequent to the first in a series of recurring uses,Fees are mandatory regardless of,us organization's non-profit status,with the exception of Monroe Cotmty School sponsored functions, all non-profit sports leagues, and the,use of Library facilities The County Adrinnistrator or his designee is the only indhidual authorized to waive any apphcable fee A, Fees for the,use of Coitirty propeM are stated on pages 10 through 13, If there are regular Courity achnission fees to the facility,those fees will be charged in adchtion to the group user fees R. If the organization,group,etc.,proposes to charge an admission fee greater than$10.00 per pemom then the adriussion charges must be approved bi, Count), Aditunistrator in wisting C. Any organization that unpacts norinal services to the fhcihtlr will be charged the cost above norinal expenses for using the facility, in add ition to the fees assessed per the schechtle.The charges will be assessed by the County.A fee schedule is attached D, Groups whose only purpose for the use of the,facility or property is for improvements(ex. planting shade trees),, shall not be required to pay user fees, however. they will be., responsible for cleanup and chimp fees If part of the pturpose is,for facility or property improvensents(ex planting shade trees and holding a tree selling evetit),the County shall detennine a prorated fee. E If an event requim additional Brune other thmi what was originally stated on the request an,d for which the location was reserved, the, additional tnne owed the County will be, invoiced at the applicable rate. Should an), in&%idual/@,Toup not pay these additional charges,then they cannot uusse aunt~County facility until the Comity has been reunbtu'sed for these charges. Non-payment of any invoice by any individual, group, orgarsizsaion, agency,sponsor,etc,will result m that individual,group,organization,agency,sponsor, — 42 - 5250 etc not benig able to use an), Coturty facility raitil full paymeent for any asl&or aII outstanding invoice(s)has been receive A by the County, F. There are no fee,for Memorial senices, G. For ptirposes of the provision that other gover=xental agencies shall play for all but the fust in a series of recurring uses,recurring shall nrean that the agency schedules at any, given time more them one (1) fature use or that the scheduling of itses for that entity becomes a de,facto pattern of reciumig uses, LNSLMANCL (iiroups,/orgarnazations/sponrors/indi%�idtials shall be reqtured to execute an 2ngirial EVENT AND USE OF COUNTY PROPERTY HOLD HARMLESS AND INDEMNITY AGREEMENT (Appeudix "B') and fitimish origAna insurance certificates nanung Monroe County Board of Couuty Commissioners ("BOC,C'") as all additional instued (except for Worker's Compensation), unless these provisions are waived by the Monroe County Piss k Manager. Gi,oupsforganizatiotis/,sponsors,/indi%,i(ivals utilizing a ineeting room may,need to, ful-nish insurance documentation as detennined by the Pisk Manager or Ins desipee, however, all renters are required to execute the Hold Harn3less/hidernnity Agreement Frisk Management will detemune if coverage,ina),be needed as follows-, • Worker's Compensation • General Liability • Vehicle Liability • Aircraft/Watercraft Liability • Liquor Liabihty(if applicable and necessary) Alt organizations nntst comply with the uasurance requirements provided by,Monroe County Pdsk Mannenrent,Contact,the Pdsk Marviger at 305-292-3470 3. !-',0 +PARTICIPANTS: AU ftirictions e%pected to exceed 250 pzirticipants/ipectators for nsore dran one (1) day events are required to contact the Monroe Cotuity Sheriff's Office., Monroe Courity Fire Departnent, Monroe County Plamring Department as swell as the Monroe County Facilities Maurtenance Department to obtam a Public Assembly Pennit, (Oidimnce No 03C-1996) 4 ALCOHOLIC BEVERAGES: The use or sale of alcoholic beverages shall be prohibited imleis prior approval is obtained froin the Coraity Administrator or his deal g,nee.The County Adininistrator or his designee is the, only,individual authorized to waive this prohibition or fees. 'The request for waiver must be submitted to the Coimq Aduum'strator or Iris designee no less,than twenty(20)working day",before the event The sponsor nill be responsible for concurrence with applicable state pernsits and additional instuance as nray be required by the Monroe County Risk Manager. If alcohol sales.possession, or consumption is approved for the event,the sponsor must airange and provide for certified law enforcetnent personnel or a licensed and bonded wmity detail at the event in the munber and marater required by the County Administrator or his designee.Proof of the w, unty arrangement inust be provided to the Cotuity Administrator and Risk Manager before the event nmy take place, lic accordance with Monroe County Resolution No 156-2001.,the following fees inust be collected from flie non-chantable oiganizations or social event spoissor before the County Administrator may accept an application for the per event sale,of alcoholic beverages on County-mvned property: N�V.y for U"of;�Abc llzcl�itat 2 Mrl,=4 — 43 5251 Number of persons enected to attend the event: Fee: 1-20 SlOAO 2 1—_'10 $20.00 51-100 S40.00 101 01,more S510.00 Fees must be sent to the particular County Department that is processing the request applicatiom 5, 'T'R.UFIC CONTROL Events,projects,etc.,affecting or occurring on any road or bridge umst be pre-approved by the,Nlonroe Count),Engineernig Department The use of off chity police maylikesvise be reqtured, Coordination with off duty police is the userl s,responsibility and shall be coordinated directly with the police agency'. In addition to the direct costs for a deputy,die Monroe Cotuxty Sheriffs Departnent is recptired to charge overhead costs Proof' of coordination of traffic control arrangernents must be provided to the Risk Mmager prior to the event 6 BBQ GRILLS: Giotips/0igaruzations/Spon,sors,/Inch,.,id,,ttils wishing to unlize a personal BBQ grill other than the n g ills supplied by the Monroe. County Facilities Maintenance g Department,which are pennariently placed at the beaches or parks,will require approval from the Comity Aclininistrator or Ins designee prior to the e%-ent. Any such users are responsible for flue proper disposal of personal grills and charcoal. 7, RECYCLING Any and all events froinmy group and/or organization,profit or non-profit, reqiie stir g, use of a Counts,, facihty, property, bmiding, theane, park, beach. road, bridge, airport,ornseeting room must comply with Monroe Cotuaty's recycling efforts any andall garbage/wasttldebris generated by the group and/or organization rising Colurty property as defined above nmst be ruanaged property with all recycle materials separated and placed in muked"recycle'*collection bins Plastic,cans, etc must be disposed of hi the appropriate containers provided by Monroe County In the event that there will be a large quantity of recycle materials generated or for an), fianction expectmg 250 or more attendees/participants,die,requesting g group or organization shall be responsible to provide extra trash and recycle collection bins,i,e if ad(litional trash receptacles are needed, a recycle bin must accompatry each additional trash receptacle, and ensure that they are placed in the appropriate area for pick-up by the, waste management contractor. Within thirty(30)days after the event,the responsible person shall subrint a report to the Monroe Comity Solid Waste,Depsunnent, Atta, Recycling Coordinator& Chitreach, 1100 .Simonton Street, Roorn 2-231, Key West, FL 33040, providing the total amount of recycled material, measured in trovaids, gallons, tons, and the naine and address of the, recycling facility ritflized within the County. S. XIEETTING ROONIS (_EXCLLDLNG LIBRARIES) AND THEATER. Organizations requesting,use of meeting rooms are subject to all the above niles,and regulations, Monroe Comity meeting rooms will be available primmily for use by the CoLuity and, on an ad hoc and non-recuiTing basis,other local..state,and federal goveninieut agencies Use of meeting rooins will also be,available for organizations that represent the interests of the public. In the, event of conflicting, dates, use by the Board of'County Commissioners and other County entities will take prionty polay fo.U44 of Pubic Fullitm 3 Miq, - 44 - 5252 Meeting rooms arndlor theatre may not be used before -00 a,na.or after 1 t:Ctt p,m, °onrrmty personnel vkill ensure, the room is opened in the es°emniaap and locked at the conclusion of the meeting, C, Most of the equipment mrm the meeting rooms andlgar theatre uill not be aviulablefor general public use County staff will make available liphtinn,p, air cornditionnirap., and a public address sy°ste=if necessary. All requests for equipment shall be made at the time the room is reserved. Special requests for equipment after reservation or during a meeting mmnay be denied. F. Facilities shall not be used for personal or private profit, aggrandizenreirt, political fundraising,or a&ertrsrrmp. F. praaoFhnp;is prohibited. Cl. Use of alcoholic beverages are prohibited uurdess„appro%vd last the County Adininistritor or ttueir designee H Unless scheduuh np of recurring events occurs pumrsunarnt to a formal comprehensive agreement executed by the user and the mayor after approval by the IIOCC,there drill be nxo schednmlmmap of use of a meeting or comnferermce room more th�ann hVelve(12)Months i:nn advance of"the proposed use, F. COUNTY Y LIBRARIES:RIES: Use of Conference, and Multi-Fumrpoase Room and Audio-Visual Equipment and Techa olop;y: LI II TATII l' Use of Library„facilities is open to prcmpraras sponnscmred or co-sponsored by the Library, to Monroe County, State and Federal govert amaemrtat agencies, and to public meetings meld by groups *uartered in Monroe C:ourmnty, intact are civic, cuntt nd, educational, intellectual, or charitable in nature Such use domes not innnplyr Library endorsennnexmt of the aims,policies,or activities ofaxny group. Application for the rise of any mnmeetianp roonan will be made with time respective Library Branch coy cemrned,, However, final aunthomrntym fort uase of space will rest with the Library Director or their designee. lI REGULATION The following repro latmorns apply to all programers scheduled in Library f(ncilitie s 1 All programs,must be free of charge axed open to the public as space pernsits o collections may be taken or sales inade Written exceptions may be surdarruted to time Director of Lnlnr„^pries in advance for sales during g author book sigrukgs,pubhc perforinance or exhibits,or for norm-profit agencies or groups to col„er,costs incurred for class supplies or speaker fees, Library facilities shall not be used for personal or private profit.,agexarndiaemnmenat,advertising,or conunercial.religious,or political purposes. 2. In crane of exhibits,the Library shall not be held responsible for loss or damage,and any iosnurarnce arrangements will be THE RESPONSIBILITY OF THE EXHIBITOR, Rrthxbitors will be required to sign waiver forms and folloouur Display„ Policy, E. Sponsors will be required to em ecuate a"Hold Harmless and IIardemmnaaaty A geernnerrt' and may be required to furrush appropriate insurance nnaanninmp Monroe C"ouarnty as adohtiorn„al insured for certain tylaes of proprar ns,in compliance with glue"'Use 45 5253 of County Property"policy anrd procedures. 4, Monroe County govertainental agencies take preference over outside groups Nvheru schedtding the use of meeting rooms. Oncean outside group has booked tine room, however,ever,effort shall be made to avoid a forced cancellation in favor of the C"cannntyw agency. y. P.efreshrrments may be served airily by permission and special aria genrmenrt with the Library Director. Alcohol service may be. considered for suitable events Such as open-air fairs,Friends,of the Library social galas,garden speaker series,etc. Upon initial review by tine Library IDi,rectcr., it may be recommended to the C;aaannrtyr Adimsustrator for approval minder Section 4 of this Policy. Cn, The Library reserves the right to cancel or reschedule any program or exhibit when necessary. 7. Library meeting room use is only available during regular Library haaanrs. Events must connch de fifteen(1 y)munites before c°losh,ng. g. 0gaanizations usinng, the meeting room are responsible for arnf rarmrnmg the Library staff at the nine of bookinag of any needed arrangement of farrinure, before their meeting as ,,well as tecimology requirements, Staff will make reasonable accommodation to drese requests when possible, Staff will nnnfcrra the booking orgaanizzatnaann if there will be limitations to time requested accorinnodation,or if the orgarnizationm will be required to provide assistance with fman mire arrangement or Provision of equipment Rooms should be left clean and in good order when the user vacates. Failure to do so may reswalt in the organization being declined use of the room is the fanture. P. Roonis rruay'be booked up to three(f)rrnornths in advarnce;booking is done,on a first come/first serwred basis,,,smith public agencies having l nont°. Reasonable use of the meeting rooms is expected. if Tiny orga atiorn is monopolizing time arse of the room �,iumore than twice per rrnorith for more thamn twwro months),the booking will be referred to the Library Director for review and potential limitation of the allowable lwoolmixngs per organization, 1O. The audio-visual eqtupsarent and other meeting roormn technology owned by the Monroe Courity Public Library may be ansed within the hbrraryw facilities,but may not tie loaned to leave the.facilities Library staff will set sap all techrmolog,for use in the meeting rooms. if an organization would like adjustments to the equip it, they should consult with staff to make the clLinge. 10.C O.NL ft': L'T C'EN7ER .PARKS.SHELTERS,ATHLETIC FIELDS!and C"C11.RT - ,. REQUESTING G AND RESERVING USE Reservation for use of a cournnrturnnty,center. pare,shelter,athletic field,and courts shall be made,in writing on the Use of Property Fonn pro,nded by the Parks and Beaches LDepartnnaernt. Unauthorized usage will be reganired to leave the prernuses trnrtml approval. Any qoups of five),y)or more ins aim organized activity would need to contact the Parks and Beaches l epaartansent for approval. 1. Telephorne inquiries are not binding and do not constitute a reservation 7, A reservatiou will be considered farnnn only when the L"Ise of Property Forrrn is signed annd approved by the Director mid/or designee,all fees have been paid in na r v t ryau r Vv,'124 46 5254 frill,and all other documents have been received prior to the ten i,lC business days requirement. d. Cancellation of'rerntal or clnanxging a confirmed date may result in loss of deposit. Cancellation three (3) days prior to an event will result in loss of fees paid in addition to arxy>deposit,which may be required prur srmannt to this Policy. , All extended or after-horror rentals must st be approved by the Director or designee. 5 Athletic fields are prioritized by the following usage approved youth limas, approved youth league playroffrAormnanarxmenxts, Monroe. County Schools, resident adult leagues.non-resident youth, and non-resident adults. & Court usage for tore mnannsernts or leagaues will not utilize more than half of the available cormrts. The other cotmrts must be available for public sense.. '7. Shelters are on first comxse/first sen e ln,asis runless res,emed. Reserved signs will e posted.by Parks and Beaches Staff. g. For,rise of green space to provide organized actiaitly such as fitness classes,the user or orgarucation n aunt obt nm Tittemr approval and provide needed docaarnmerntatio n. P. A large special event at parks needs to obttirn approval at the initial stapes to ensure adequate space for the requested went. 1. Director or desigrret shall reserve the right to assign,or reassign rooms, fields, courts, or shelters as the), deem appropriate based on nature or size of easent°gatherimng. Wit. Reservations will be revoked at any timrme when a violation of time rules and regulations has occurred and will result in cancellation of the event surd/or loss of deposit. d. County equipment shall not be removed from the property or used without pertnassion, Use of tobacco is prohibited at County parrs and community cenaters. f. Use of alcohol is prohibited at County parks and comnannnnnity centers unless approved by the Comity Administrator or t3ren desigrmee. d. Deoratiomns re afire prior approval, No signs or decorations shall Ix nailed or pernianeinly affixed to walls.ceilimmgs,wimrdo s„shelters,or buildings, No glitter,. rice,birdseed,plastics,pauxt,chalk,or other smrrnilar°iternx„shall be rmsed. 7. 'lids and bands are allowed but must follow noise ordinances. g. The remntal ending tune means that the center,parlor,,field,shelter,or court must be emptied and clean pmior to that time. Staff will corncluct a walk thram with reinter at the corrnarururuty center or other facility prior to anrd after the event noting items on the checklist Stiff will provide trash cares and limier,. if evemnt/clearm rip exceeds time rental finie period the, remoter will be responsible for additional overtime employee rate of d40 per hour, which will be invoiced within three(d)business days if the walive thin results in,no issues being noted, flit renter will be entitled to a fuull refund of the deposit. Staff shall s ubinit a deposit request to time Clerk within three(3)business days after the finial walk p. Courtesy electrical outlets. where available, are not gumornteed to support all eq uiprxaennt'apphamnces for a rental, r yas s km r e u e y5y,'11J.1;4 47 5255 10,Tent stakes are proMbited at parks. 11.Boiurce houses,or other,simflx activities are oWy allowed at select pxks/facilitles and may requne approprmte insurance coverage as set by the Monroe County Ris,k Manager. C REASONS FOR L)ENYING REQUEST OR CANCELLING AN EVENT I Violation of ndes,and regulations, Failure to cooperate with County staff 2 Use of room.,pait,she,Iter,field,or court niterf ere s with oflier activities, 3 Site.park,.,or facility cannot accommodate size,of event, 4. C,oinmercial Activity, 11.NfEETING ROOM LOCATION S: The Gato Building, The Harvey Government Center(2) 11 OO Simonton Street 1200 Truman Avenue Key West,FL 33040 Key West,,FL 33040 (305)292-4441 (305)289-6,036 Key West Branch Library *Nfaratlron Govenwient Center(2) 700 Fleninig Street 2799 Overseas Highway Key,Werst,FL,33040 Nfarathon,FL 33050 Reference(305)292-3595 (305)289.6,036 Marathon Branch Library Islainorada Branch Library 3490 Overseas Highway S 1550 Overseas Highway Marathon,FL,33050 Islantorada,FL 33036 (305)'743-5136 (305)852-7163 Key Largo Bimich Library 101485 Overseas Highway Tradexvmds Shopping,Plaza Key Largo,FL 33037' (305)952-7164 *Groups of fifteen (15) people or, less will not be allow "I to schedule the meeting r°ooin located at the Marathon Government Center,. The Nionroe County Department of Emergency Semices has precedence for, the use of the Marathon Government Center meeting room. CONJIMUNITY CENTER LOCATIONS: Bernstein Park Cominuraty Center Plantation Key Cormirunity,Center 6751 Fifth Street 53 High Point Road Stock island,FL 33040 Plantation Key,FL 33070 (305)394-117'3 (305)453-87'26 Big Pine Key Coninikunty.Park Big Nne,Key Conrnuuuty Center Recreation Center 179 Key Deer Boulevard PoLcy fv:U#of Pvtic Fw4kwt 2024 - 48 5256 31009 Atlantis Drive Big Pine Key,FL 33043 Big Pine Key,FL 33043 (305)394.1173 (305)394-1173 THEATER LOCATION: Nfimay E.Nelson Goveninient&Cultiral Center 102050 0%erseas Highway,M'M 102 5 Key Largo.,FL 33037 (305)852-7115 12 Permission to tire County property shall not constitute a waiver of any local,state,or federal laws 13 Damage dorre to any Colm owmed, eqtuprnent or property during the tune the County property is utilized by the orgmil itionig-roup/individitaI will be the responsibility of tlle.user individwil,group.,or,organization to promptly repair sand return the property to equal or better condition than the property was in before the event at no cost to the Colmq, 14. Approval off' REQ= FOR USE OF COTPN71' PROPERTI' is based on avmlabihty, Mouroe Coitnty reserves the right to deny my request based on the avatlabilny,of property being reserved for use and the availability to properly staff any event or non-govenuirent ftinction, In the event of emergencies or the necessary scheduling of special BOC C meetings, events may,need to be rescheduled. 15 nN'DEMNIFICATION AND HOLD HAR.114LESS: 'nie OrgamzationlGroup),'Iiidividanal covenants and agrees to indeznrnfy, and hold harniless Monroe Coltnty Board of Courit- y Cormiussioners from any and all clanw,for beadily iRltu-y,(including death),periorLd iRluiy, and property d=age(including property owned by Monroe Cotirity) and any other losses, darnages,and expenses(including attorney's fees)which arise,out of, in connection witbi,or by reason of the OrganL-abon/CTroup//Individ.uaI utilizing the property govemed by dais Policy.The extent of hability is in no way liniited to,reduced,or lessened,by the imurance requirements contained else-where within this Policy. 16 FEES ARE NOIN-REFUNDABLE UNDER ANY CIRCIAISTAINCE. CHECKS OR XIONEY ORDERS ARE TO BE NLADE PAYABLE TO.110.\*ROE COUN*11"BOARD CAE'CC' CWLVISSIO.VERS. N1.VJOR CREDIT CARDS ARE ACCEPTABLE. .ADDITIONAL MERCHANT PROCESSING FEE MAY BE CHARGED. 17 For inforniation on requesting the use of County Property7 for PARKS,BE, ROADS AND BRIDGES, COMMUNITY CENTERS,AN!)THEATER BY AREA,please contact the folloivin& LOATER KEYS� Monroe Courrty Facilities Maintenasice Dept. 123(:herseas Hionvay(Rockland Key) Key WesA.F'L 33040 PHONE:(305)299-6036 pt'llcy kc thoof PAN=F W.1bri" S Uvy,2OZ4 — 49 - 5257 Iw I LE F: Monroe Cot minty°Facilities Maintenance Dept, 10600Aviation Boiqevard Maratlam FL 33050 PHONE:(305(289- 03 UTPEP.KEYS: Monroe `cmwrmrq Facilities 2 aarwtenmice Dept. 300 Iwrla rolla St. Key Largo,F'L 33037 PHONE:(305) 52-71 l5 P RK$&FSF.3m0"IIFS Moor e Courity Parka&Beaches Sept. 2798 Overseas Highway,Ste,400 Marathon,,F3.33050 PHONE:(305(453-9749 l'S. For infformmmiticmmm on requesting the use of Caimty Property for AIRPORTS,please contact the ffbll ww°ing, KEY WEST INTER.NATIONAL AIRPORT ORT 3491 South Roosevelt Boulevard Key Werst,'FL 33040 Phone: (305( 09-5200 MARATHON PORT'' 9400 Overseas Highway Marathon,FL 33050 Phone- (305(2 P-606 ham, 50 5258 F'EE SCHEDULE MEETING ROONIS.kND THEATER Fees will be charged for use of the prenrnise s when such use requires the expenditures of C"ounry ftmds which would not be expended except for the act of Making the space available for such use. Tl s cln«n,r e shall compensate the govercanent for the provided service only arnd fees will be, adjusted annually to reflect cturennt costs. FEES ARE NON-REFt,TN ABLE and are dune to the Department processing the use request at least TEN(ld)DAYS PRIOR TO Eau"E"sT Excluding small meeting rooms Checks or money orders to be made payable to. BOCC°MEETING BOON .AND THEATER(EXCEPT small meeting r anrxs-see belos Monday through REGULAR 5:00 pm,excluding OVEB,TINIE 11 Epp pm),Week-ends HOURS holidays HOURS and Holidays Facility Charges Facmlity Charges. Per Hour Per H�uur One h urntemannce One Maintenance Teclnnniciarn S 35.14 T clnrnnclarn S 46,75 Total Hourly Total Hourly Charges Regular Charges C.ven°tlme Hours uTrHOVT Hours wmot7, One Additional One Additional Maintenance Maintenance Teclnrnician per hour S 3514 Teclnun ciarr per nui S '75 Taal Hourly Taal Hou t-tv Charges lie anlar Charges Ova rtinnme Hours Two Hours Two Technicians Technicians Two Adcbbowd Two Additional Maintenance Maintenance Technicians per Teclirucians ger lnfruur S 70,28 hour S pl. C Total Hourly Total Hourly Charges Regular Charges Overtime Hours Three Hours Three Technicians Technicians varHour 1C'T ' S 105.4.1 14 0.2 f« for 4"af;eat r ,c Ya nos r.2014 51 5259 The namunber of t chnica s needed will t ras aye t the discretion of Monroe ounty by the size and tf,of event Shonmmld more tlnaro tlrree( )technicians s be required for any event,the stated rate above wnrowtdd imucrease b ,the respective applicable regular rate of'$35.14 or overtime rate of 46 7 each hour. SNIALLIMEETENGROONIS. The fee for use of a small meeting room,which holds a mraanoinna nn of ten(10)people or less,is$52,00 per lnonnnr(during business hours only from 8,00mm to fA�xnn(. The small meeting roaoo=are not available for rental oan!er nn rnnnal business hours. To ensure hare accuracy,the maintenance teclnmaaciamr(s)will record lnis"lner time on a time sheet Much will them be validated by both tlae teclnmmmciarr(s)and time event reprewrititive,by each signing the time sheet daily, ,ICTN'MTES: Television coverage is available only for pre-approved Comity activities, Any other goverminental agency must cboias,prior approval from the,County Administrator, One(1)hour prior to the meeting, is needed for ttae setting up of equipment, and one (1) hour after the meeting is needed for time breakdown of eqiupurent.Hours,irac:lnndinap set-up and breakdown,will be charged at the rates below, as it anirnp PLC" "fir staff is available at the time of the activity. lilormday through Friday S:00 arms—5.00 Evenings(5s 1 Put— REGULAR pm,excluding OVERMIE 11.09 pm),Weelrerads I~1CMURS holidays HOURS a and Ho hdays NICIV Per Hour NICTN*Per Hour, One TV Tecl mciaan S 5755 Clnme"1V.Technician S 73.(l Equipment Costs l 200.0 Equipment Costs S 20000 Total for One Total for One Teclnrniciana for S 257µ5t, Technician 273.09 DOES rEC"H(S), '4771 a 1"753 7 VEErL\7G ROOM OR rHE4�"^ER FEE$, �n"yfy,P'E lR�t�',''¢ .�C'°.~ffTEd`.S'OR SyPEyC14L Eo:�y"^S'�l�"�"y Cpllp��yf''C"EwlONC`OSTS" lug 4M1iS nk O EMCI W.F A A,�.R M 4, JFM,4 TECH ep'CIAA ,@»N.E N:��IG.G".� N T�. — 52 - 5260 FEE SCHEDULE BUILDINGS,PARKS,BEACHES,ROADS,BRIDGES,&.AIRPORTS FEES AM I ON- FLNDABLp and are due in the County Admxttimuis stow"s office at least'TEN, tlty) DAYS PRIOR TO EVENT. Checks or,money carders are to be made payable to " ONMO COUNTY BOARD OF C"CtUNT"Y" C OMMISSIONERS, Admission fees that exist will also be charged.ed. Time County may require s crtrity,fees and other fees related to the rm turre of time event at these locations,The County Administrator or his desiprmee may waive fee psmyrmmmermts Along with its ll.ecgurest,,the event sponsor is required to su bnut to time appropriate County Department artmmment diagrarn of each off'tlie ff�°ucilitnes and areas that is intended to be ursed for the event at time ri or beach, • CouM tv l umildiirr s and:Air°moat Terrrmivals: Momby,.through Friday :CSC am —5:00 P.mmu. S 100 CC per day Hcaumrlyr Pate Before 5 00 p.m. $15.C11 per imoumr Hourly Rate After 5100 p.m $20,00 per hour Weekends and Holidays: :CC am.—5:00 p.m , $150,00 per day Hourly P ite $20.00 per hour • Roads&Bridges murmd:Aim umr°t Gr°ouunds- Nlormd&°uy through Friday 10 .00 per days Weekends and Holidays S 1 yd CC per day, Groups remlamestimmd,to reserve sup portion of any park or beach will be clm reed a per person fee as listed below,along with cleanup fees stated uurmder°Clean tip and duuumrp fees,below ps ents mmmumst be during noammmal operating hours, 1-25 Person(s) Sty fLat fee 26-,511 Persomm(s) S yC flat fee 1-100 Person(s) 100 flat fee Over 10110 Person(s) S 100 ffl at fee pious S 1 per pen on based on availability Shelters may be reserved for S40.00 per day subject to parts availability°. Basketball and Tesuri;s coumrt(s)may be reserved for a liaIf day 9 M a.rn,to 1��00 p.imm.or 1:00 p.ixr,. to 6.00 p.m,or for a ffurll day 8100 a.m.to 6,100 p.mmm, at time following,,rates: Sd.CC for a half day per count 1 Ci 00 for,a full days per court pa2err raa Lho ofpub me rmrcib"Jac m:", Mzmj,:0:4 53 5261 Athlefic Field Rates: Baseball,(SoftbaR I Soccer Field-S10,1our;$25/houz with light,., Additional Fees:Foothffl I Soccer field hning$100;Baseball,(,Softball field prep$50/field. * Clean up and dump fees: Clean iq) and chmap fees ivill,be assessed leased on the raze of the group: 01 -50 Person(s) $5000 51 - 100 Persafts", $7500 101-250 Persons slo(Wo More t1mri 250 Persons Must contract with Waste M men agement or ot)w approved vendor to provide itturipstern & recycle bins and for renroval after event * Bernstein Park-,Big Pint Community Park,BiZ Pint Community Center. and Plantation Kev Communitv Rooms: Groups requesting to reseme a room at dwe facilities hill be charged mi hauzlbw rate,along with a clean-up fee stated above Claildren twelve,(12)years of age and under will not be charged the per jxmn fee and are ease from Palrimmf this fee, $20 per hour for small room $40 per hour for large,roona Refuntiable Deposit$100 Kevin G Wilsou,Actmg County AdriurAstrator May 2024) o imp signed by�4An G. w1mon"P,E DaW 202465,15 .................... fA0NpZF,,COLstM ATT(ANEY'S Of FCE EDAS I ,f FAKES ASIRSTA)IT y CAM 1110711=14 paky fol U44 of purbr,Fwaftal 13 Mrf,ZM4 — 54 - 5262 APPENDIX A Nv4ay 2024 REQUEST FOR USE OF COUNTY PROPERTY IN MONROE COUNTY,FLORIDA (please Pi-int) Please note that the re asset does not guarantee die rental untH ap2roved. Appicaton Date Te ne number, Emad, �Narnie of Mvdual or Nana and Contact Persm, Addrew, Spedic County pmpeny,park,sWter or meebrg roomi"uested, Intended uirw Date(s)neecW: Te-*(imludeset up and dean up).- from—to OffriaN Mcn"Courty Government Use!: Yes[] NoE] Nun**r of pa ls- Is we an admisson or other,charge for parbicpants of the eveall YesM WE3 ff yes,the a nt of the cry $ Nwh6 consumptk4sakev Yes[3 Nor-] Use of pemonial B80 01:YeO Non- Coordnafico vkh- %erff Dept.-YesE2 No(2 Fire Dept YesU NcQ Other CAW.Yes[3 NDO Planniq I1*0 over 250:Yes o Noo Piremus histvy of I. ing similev events-YesQ Noij COMPLETE FOR MEETING ROOMS AND COMMUNITY CENTERS ONLY, SpecW Audo/VsuaB Equipment needed,YesO NZ Descrie. P ass System or DJ,YesQ No[3 Room Arrwgement, COMPLETE F0R USE 0FPA_RKS_-ONLY-. Please attach s4e plan reqmired brspecial is and ram Wit you have tents" Yes K2 WE] Wdl ycu have musicl'feso Norj Wit you sell food'?Yes El WE] 01 youi have anirrals'?Yen Nor]Need athlefix fields painted&prepared?Yes[3 No[] By signing you agree to the attached rules and regulations, Signature,NWIP, Fees are listed in the Policy for Use of Pub" Facifi*s,Parks and Beaches,Roads and Bridges,County Meeting Rooms,and Theater M*r Credit Cards are acceptable,and Checks or Money Orders are made payable to Monroe County Board of County Comm issiows, AN fees are NON-REFUNDABLE, Deposh: Fee Dw Fees Pa;d: COUNTY USE ONLY %MY~, MUTY ArTOWYZ%M& Approved by Department Director or Oesignee(roquired): Yes[3 Nor] Sugnatuire. ............ Approved by Mowoe County Risk Manager or Designee(required): Yes C3 NDO Whyr, sognatute" Approved by Monroe County Administrator or Designee(roquired for A fee warver,afcohW us*,or speciaJ condAwns requoats) Fees Waived.Yeso Noo AkoW use or kass kx wa ver or waal con"cm, Appmved. Yes Norj &Vature; Requwst rn,,q hatUbISCI W dMippPovall for over uaaai,mmmaw o"PlIncity Dijjr,& 3114dor arviwat ad,,vA*m,that may dantpgv Morwn Gounty Pwo� armlbr Propswty IIndiminseR,weathc may cjvm�unfixeaofen canna Nwfitwns cir — 55 5263 APPENDIX May 202 MONROE COUNTY BOARD OF COMMISSIONERS EVENT AND USE OF COUNTYPROPERTY For and in consideration ofhaa°inng been granted permission by the Monroe C-cuurrtyµ Board of Corartussioners, Couurrty Aclinbustrator, an&or assistant County Adinnustrator, or his/her designee to hold an Event within Monroe County hrrrits or on Monroe Courrrty° property, the Undersigned on lueh,alf of the orgarurzation hereby agrees on behalf of the organization,to Protect and bold han~rrrless Moruroe County, its subsidiaries or affiliates, elected and appointed d ffCcials, einployees,vol rrteers,representatives and agents from(i)any claims,actions or causes of actra r. (rn)any b6gatior,,adiiiiiiistrative proceedings„appellate procmimgs,or otherproceedirugs relating ter any t"?e of injur (ncludsrr death), leans, damage, finis,penalty or business intemiption, and (rin)an),costs or erqaeruses that may be a>ser"ted against,initiated with respect to,or sustained by, any inderurrrified party by reason of,or m corruaect"iorn with,( )any activity.of G(nrf rsign d or any of Undersigned employees, agents, contractors or other invitees, (lT( the negligence or xrrdlfirl misconduct of Undersigned or any of its employees,agents, sub.-contractors,or other invitees,or ( °)UndersigtreSs default in respect of airy of the obligations that it undertakes unucler the teens of this Agreement,except to the extent the c,lar rrs„actions.,causes of action, litigation) pi'00eedingS, costs or expenses arise from the intentional or scale negligent acts or onrrassrons of the C nrrrty or any of its employees, agents, contractors or invitees(other their Undersigned) arfsing out of or occ,urrring irr connection with the event or the use of C;ournrty°propexty described here;iun,. The Undersigned also agrees,to protect and hold harmless lafforntoe C,ouurn,ty„its snhsidiarie s or afffflates, elected and appointed officials, employees, aolatrnteem, representatives whi ;agents from any present,past or fuutuure claims uslrrch nray be asserted by this organization,or,any member) of dais organrzatiorn or arry participation or third party am sing,out of or occurrrinrg in cornrrectiorn with this event or the use of Courtly garopertuyr. That as the consideration of the County enter into thi s(tgreenrerrt uuitls the l ndersi,grr,ed, it is agreed aurrd uunder°stood that the Undersigned simll iandernrrrf°y the County against any and all clauxis or expemes or losses of any T ",))which are related to or arising front the participation of the Undersigneci in this event. The Underaig ed agrees and urrndersAards that a heart of said consideration for this V,eeinnent shall include the Undersigned's promise that any rights to bring sum against the County my mid any rights to compensation therefrom on arryr rrratters arising from or othersvis�e�e related to thidersigned`s participation in dais event Lave been knowingly anrd Aril irngly relinquished by the U ndemrgrred tinder tl s Agreement. The Undersigned therefore agrees to sae hazannless., irrdenurify, and defend the Comity, including its srubsncliaries and affiliates,its consultants, agents, volunteers,elected and appointed officers, and employees from any and all clarr'ns, suits, actions, darnages, expenses, losses, penalties,interest.,dernnarnds,judgments, and liabilities claims seed related expenses in corunrectnon with the loss thereof, curd costs of suit, including attorneys'fees, for any ea aerases, darnra,ges, or liability incarrred by ninny° of them,whether for bodily or personal irnjuuq, death,„property damage., direct or consequential dxnages, or economic loss or use thereof, including em ronranerntal impainne s, arising directly or indirectly on accotmt of or arising out of the Underngned"ss participation in this event or the use of County property.The Undersigned's obligation shall not be 56 5264 han item by, or in any ° to, aniy insurance coverage or by any provision m or eiscinisianin or oninission froini any policy of iinsunrarice. The Undersigned agrees to pay on behalf of'Monroe 'Comity,as aa«ell as prowririe a legal defense for the Comity,both of uwshich will be donne only if and when requested by the Comity,for all ciaiiiis nrii de. Such payment on'hehalf of the Comity shall be inn adahhonn to any and all other legal remeches available to the County and s Ill not be, considered to be the Couuanity°'s exclusive re Syr. Or in the cause of another,Go erumennt o eincv The ......... ....... s a state a ency� or subdivision f deed in Section 7fa .-iS',f'iorida fytatnite,s,agrees to be holly responsible to t.➢ne iinnuts set forth inn such statnite for its own negligent acts or nn lissionisq on intentional tcrtionus actions,Much result'n i claims an&' snits against either Cott ty or.............................. and agrees to one liable to the statnitony iinniitsa for any darnnages proximately caused lily said acts or onsissions,on intentional torliouns acts. The Comity,as a political sub-division of the State of Flonidaw as definied m gectionn 7d .?f„ Florida Statutes, agrees to be fully responsible to the lin iita set forth in such statute for its owwrn negligent acts or ornissaiorns, or intentional tort:ioins acts, which result in claims or suits against either the. ,or Ccauity, and agrees to be lnnble to dhe statutory hiniitrs for any damages proximately caused by said acts or ornussionsro or intentional tortioras acts. Nothing,contiinr ii in this Section shall be ccinstrnned to be a waiver by either gar,of any protections snider sovereigns inininiisnity, Section 768.78 Florida Statutes, one any other similar fni°cww,wi,sion of lawns Nothing contained herein shall be construed to be a consent by either party to be saaued,by third parties in any ruatter arising out of this or any other Agreement 57 5265 lurrs unbar are hereby released shall not be stopped or.othenvise barred from asserting any eWessly reserved right t ausssert an rl rrr or cause � c use r rrr�sg have, dsirast the Undersigned or any others. This Agreement shall be uruter'lrreted uander and its performance govemed by dre lams of the State of Florida,The lr es agTee ftat any action reLating to fleas A fire rent shall be instituted and prosecuted are the courts of Monroe arty,Florida,and therefore,each party to tld,s Agreement hereby waives the right to any change of venue:. By the sigmture to this docturnnt,the a rd r^si,dr d acknowledges that it turuder°staruds the contents of tiuis document and is volurrutaruly agreeing,to its to s.The tmdersigibed is authonzed and holds the actual authority a.s the Le aHy Authorized Representative of this rrrdaarir tiasrr to eater into tlu.¢s Agreement and the a rr�paasizatiurrr has delegated such signatory authority to err . In vsartruess whereof Vive have lremeuarutar set my/our hand grad seal this dray of_, _ in the year NAME OF'EVENT DATE(S)OF EVENT LOCATION OF E'�TNT PTjWOS,E OF EVENT Individual or Or°d raazati raft newer" Name irsatuure of Legally ustlureried Representative elf r h ni.ted Iti&arrr Title State,of II~lond Curuuurty of Monroe SUBSCRIBED A1M SWORNto(or affirmed before me)by means of❑ physical sical p resn,1 e or arili e notarization on this day of 20, a by who is personally lruuauwn to e or Ims produced........................................ 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