Resolution 319-1986
Louis LaTorre, Director
Social Services
RESOLUTION NO. 319-1986
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA, AUTHORIZING THE MAYOR
AND CHAIRMAN OF SAID BOARD TO EXECUTE AN
ADDENDUM TO CONTRACT BY AND BETWEEN THE STATE OF
FLORIDA DEPARTMENT OF HEALTH AND REHABILITATIVE
SERVICES AND MONROE COUNTY CONCERNING ANNUAL
FINANCIAL AND COMPLIANCE AUDIT FOR U.S.D.A. FOOD
PROGRAM.
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA, that said Board hereby authorizes the
Mayor and Chairman of the Board to execute an Addendum to
Contract by and between the State of Florida Department of Health
and Rehabilitative Services and Monroe County, a copy of the same
being attached hereto, concerning annual financial and compliance
audit for U.S.D.A. Food Program.
PASSED AND ADOPTED by the Board of County Commissioners of
Monroe County, Florida, at a regular meeting of said Board held
on the 7th day of November, 1986.
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA,
By:
~-7kW
MAYOR/CHAIRMAN
(SEAL)
A ttes t : DANNX' L. KOLHAGE, ,Clerk
J2Lf~.&/
, ERK )
APPROVED AS TO FORM
AND LE:/ll surF!C!Ef;'C}~
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A tMmev's O,ffice
f'JY
,\DDtNDl1M
GENERAL REVENUEJ FEDERAL FUNDS
"")NTRACT BETWEEN
...TATE OF FLORIDA
DEPARTMENT OF HEALTH AND REHABILITATIVE SERVICES
AND
I[W~l
Monroe County
THIS CONTRACT ADDENDUM is entered into between the State of Florida,
Department of Health and Rehabilitative Services, hereinafter referred
to as the "department", and Monroe County
hereinafter referred to as the "provider".
The parties agree:
Special Provisions To Attachment I:
The provider will have an annual financial and compliance audit
performed by an independent auditor per specifications outlined in
Attachment . In addition to the copy of the audit and management
letter being submitted to the Office of Audit and Quality Control
Services, one copy of the audit and mangement letter must be submitted
to the Office of Central Financial Services, Contract Administration,
1317 Winewood Boulevard, Building 3, Room 107-E, Tallahassee, Florida,
32301.
All provisions in the contract and any attachments thereto in con-
flict with this addendum shall be and are hereby changed to conform
with this addendum.
All provisions not in conflict with this addendum are still in
effect and are to be performed at the level specified in the contract.
This addendum and all of it's attachments are hereby made a part of
the contract.
IN WITNESS THEREOF, the parties hereto have caused this
page addendum to be executed by their undersigned officials thereunto
duly authorized.
STATE OF FLORIDA DEPARTMENT
OF HEALTH AND REHABILITATIVE SERVICES
PROVIDER
SIGNED BY:
SIGNED BY:
NM1E :
NAME:
TITLE:
TITLE:
DATE:
DATE:
FEDERAL I.D. NUMBER
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I'rTACHMENT
rinanciaI and cornoliance ~udits.
The provider agrees to have an annual financial and
compliance audit performed, by independent auditors in
accordance with Standards for Audit of Governmental
Oraanizations, Proararns, Activities, and Functions developed
by the comptroller General of the United States, dated
February 27, 1981 (also referred to as the "yellow book" and
generally accepted governmental auditing standards). State
and local governments shall comply with office of Management
and Budget (OMB) Circular A-128, "Audits of State and Local
Govern.'tlents" dated April 15, 1985,. Universities, hospitals
and other nonprofit providers shall comply with OMB Circular
A-110, "Grants and Agreements with Institutions of Higher
Education, Hospitals, and Other Nonprofit organizations".
Such audits sh~ll cover the entire organization for the
organization's fiscal year.
Sections 5.f., 6.,7., S., 12.,' 13.,14. and 15. of OMB
circular A-128 shall apply to all audits. The provider
shall assure that audit workpapers and reports are retained
for a minimum of five years from the date of the audit
report, unless the auditor is notified in writing by the
department to extend the retention periOd. The provider
shall.also ensure that audit workpapers are made available
upon-request to the depa~tment or its designee.
The scope of Standards for Audit of GoverTh'tlental
Oraanizations, Proarams, Activities, and Functions (the
"yellow book") includes (1) financial and compliance, (2)
economy and efficiency and (3) program results. For
purposes of this attachment, the scope of audits performed
should include only financial and compliance.
Contracts containing federal funds shall be audited for
fiscal years beginning after June 30, 1985. For example,
the first audit required by this attachment for contracts
ending June 30, 1986 is for the period July 1, 1985 through
June 30, 1986. All contracts beginning after June 30, 1986,
whether containing federal funds or not, shall be audited in
accordance with these provisions.
A copy of the audit report must 'be submitted to the office
o! Audit and Quality Control Services, Audit Administrator, -
1317 Winewood Boulevard, Tallahassee, Florida 32301 within
120 Gays after the end of the urovider's fiscal year unless
otherwise required by Florida ~tatutes. If a ma;agement
letter or any other reports or correspondence relating to
the audit findings or recom'tlendations are issued in
connection with the audit, copies must accompany the audit
repo:::-t.