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Fiscal Year 1997 SINGLE_AUDI_TlG PUTS_AND DIHE C LIANC REPORTS AND SC4UEOUL S KEMP & GREEN, P.A. CERTIFIED PUBLIC ACCOUNTANTS THIS INTENTIONALLY LEFT BLANK COKENT-S Edge Independent Auditors' Report on Schedules of Expenditures of Federal and State Awards, Schedule of HRS Matching Requirements and Clerk's Modernization Trust Fund Receipts and Disbursements 1 Schedule of Expenditures of Federal Awards 2-7 Schedule of Expenditures of State Awards 8-13 Notes to Schedules of Expenditures of Federal and State Awards 14 Schedule of HRS Matching Requirements 15-17 Schedule of Clerk's Modernization Trust Fund Receipts and Disbursements 18 Independent Auditors' Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 19-20 Schedul e of Findings and Questioned Costs 1® Summary Schedule of Prior Audit Findings 23 Corrective Action Plan 24 Independent r ® Report on Compliance Based on the Audit of State Grant and Aid Appropriations, Florida Statutes® 216.349 and Chapter 10.600, Rules of the Auditor General 25 THIS PAGE INTENTIONALLY LEFT BLANK KEMP GREEN, Certified Public Accountants 1438 KENNE Y DRIVE P. 0, BOX 129 KEY WEST, FLORIDA 33 41-1529 MEMBER OF AMERICAN INSVTUTE W . 0. KEMP, C.P.A. (3 5) 294-2581 AND FLORIDA INSMUTE OF ARVA E. GREEN, C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS INDEPEP11[iliAT AUDITORS' REPORT 061 _ U IZATTRUST FUND RECEIPTS ADD DISBURSEMENTS Clerk EX Officio Board of County Commissioners Monroe County, Florida We have auditedgeneral purpose financial statements of the Board of County Commissioners of Monroe County, Florida (t "Board") as of and for the year ended September 30, 1997, and haveissued our report thereon dated March 10x 1998. These general purpose financial statements r responsibility of e Board's managements Our responsibility is to express an opinion on these general purpose financial statements based on our audit. We conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards reqwire that perform the audit to obtainreasonableassurance about wiTether the financialstatements are free of material misstatement. An auditincludes examining, on a test basis, evidence supporting amounts and disclosures in the financial statements. n audit also includes assessing the accounting principles igniificnt estimates made by management, as well as evaluating the overall financial statement presentation. We believeour audit provides reasonable basis for our opinion. Our audit was made for the purpose of forming opinion on the general purpose financial statements of the Board taken as a whole. The accompanying schedules of expenditures of federal and state awards are presented for, the purposes of additional analysis as required .S. Office of Management an Budget CircularA-133, QtganizAti=. The accompanying schedule of HRS matching requirements required by the grantor and the accompanying schedule of r ®s modernization trust fund receipts and disbursements required by FloridaStatutes are also presented for purposes of additional analysis. These accompanying schedules are not a required part of the general purpose financial statements. Such information subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly stated® in all material respects, in i general purpose financial statementswhole. Kemp & Green, P.A. Certified Public Accountants March 10, 1998 MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED SEPTEM ER 30, 1997 Pass Federal 'Through Federal Grantor/Pass-Through Grantor CFDA Grantor Prog, _. Number her r.. r �rn Title _ Number _ .. De�artrrr�ent of Apr{culture Passed through State Department o Elderly Afta{rs and Alliance for Aging: USDA 1996 10.570 US651 USDA 1997 110.570 US7511 Passed through the State Division of Forestry: Hurricane Andrew Urban Reforestation 10. H -72 Forest Canopy 1 -73 Total Department Department of Health and Human Services Passed through State Department o Health and Rehabilitative Services and Dade & Monroe Counties Alliance for Aging: Title IIIB Support Services - 1997 93.043 KG751 Title IIIC-1 Congregate Meals- 1997 93.044 KG751 Title IIiC-2 Home Delivered Meals 1997 93.045 KG751 Title III- In-Home Services- 1997 93.045 KG751 Title 11113 Support Services- 1996 91044 KG651 Title IIIC-1 Congregate Meals- 1996 93.045 KG651 Title IIIC-2 Home Delivered Meals 1996 91045 KG65'1 Title III- In-Home Services- 1996 93.046 KG651 Passed through State Department.o Community Affairs: Low Income Home Energy Assistance Prog 1997 93.566 97EA-7 -11-54-01-01 Low Income Horne Energy Assistance Prog 1996 93.566 96EA-5F-11-54--01-019 Community Services Block Grant Grace Jones-97 91031 1-54-01-061 Community Services Block Grant Grace Jones-96 93.031 96SB-5 -11-54-01-061 Total Department 2 Matching Contributions and Cash Miscellaneous Receipts Revenues Expenditures ....... ... 11,786 $ $ 11,786 18,198 18,198 10,822 6,987 - 47,793 29,984 121,609 14,864 143,604 100,295 32,037 135,281 92,418 47,745 137,449 18,540 2,360 20,202 57,659 8,087 69,639 29,994 14,782 49,458 32,933 26,832 54,089 6,053 858 7,663 28,672 52,928 957 43,252 609 3,044 2,,881 - 515,310 149,131 692,,353 The accompanying notes are an integral part of this schedule.. 3 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS -CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 1997 Pass Federal Through Federal Grantor/Pass-Through Grantor CFDA Grantor Pr �rarnTlitJe Number Number,,, Department of Housiffl and Urban Development Direct, Program: Housing Authority- HUD Grant 14.174 R90-HG-12-0236 Disaster Relief-HOME 11 14.239 96-1-E-2W-1 1-54-20-003 Homeownership Investment Partnership 14.239 95-H F-2X-54-1 1-00-LO 1 Total Department Department of the Interior Direct Program: Traffic Enforcement in Natural Key Deer Refuge 15.611 1416000490912 Department of the Justice Passed through State Department of Community Affairs, Florida Keys Outreach Coalition - Sunshine House 16.579 97-CJ-6J-1 1-54-01-096 Anti-,Drug Abuse D,A.R.E. City of Key West-1997 16.579 97-CJ-3S-1 1-54-01-198 Anti-Drug Abuse D.A,R.E, City of Key West-1 996 16.579 96-CJ-1 Z-1 1-54-01-174 Anti-Drug Abuse Pretrial - 1997 16.579 97-CJ-6P-1 1-54-01-094 Anti-Drug Abuse Pretrial - 1996 16.579 96-CJ-3S-1 1-54-01-088 Anti-Drug Abuse Keys to Recovery- 1997 16.579 97-CJ-6J-1 1-54-01-095 Anti-Drug Abuse Keys to Recovery - 1996 16.579 96-CJ-3S-1 1-54-01-089 Local Law Enforcement Block Grant 16.592 96LBVX0635 Anti-Drug Abuse School Resource Officer- 1997 16.579 97-CJ-6J-1 1-54-01-093 Anti-Drug Abuse School Resource Officer- 1996 16.579 96-CJ-1Z-1 1-54-02-175 Drug Court Improvement & Enhancement Initiative 16.858 95-DC-MX 0059 Total Department Department of Labor Passed through National Council on the Aging, Inc.-, Senior Community Service Project 1997 17.235 D-6134-7-00-81-55-12 Senior Community Service Project 1996 17.235 D-5820-6-00-81-55-12 4 Matching Contributions and Cash Miscellaneous Receipts Revenues Expenditures 169,751 169,751 425,291 446,191 595,042 616,618 ® 40,000 7,324 2,441 9,765 15,717 9,343 37,371 6,870 ®® 26,670 15,847 63,389 7,194 20,313 13,296 53,192 21,435 4,581 18,324 3,355 10,387 103,870 3 ,547 24,198 96,792 115,685, 45,106 180,4'24 363„310 125,201 5613,127 27,700 5,967 61,414 210,676 25,594 196„357 The accompanying notes are an integral part of thisschedule„ (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS ®CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 1997 Pass Federal Through Federal Grantor/Pass-Through Grantor CFDA Grantor Program Title Number Number Passed through South Florida Employment &Training Consortium: JTPA Liasion 1995 17.250 2A-,PY95-30-01 JTPA Title II A, IIC, 1111995 17.250 2A-PY'95-02-0'l JTPA it IIA, IIC, III, Liaison 1996 17.250 2A-PY'96-02-01 JTPA Title II A, IIC, III, Liaison 1997 17.250 2A-,PY-,96-42-00 JTPA Summer You Employment &Tmg Prg 96 17.250 213-96-02-00 JTPA Summer Youth Employment &Tmg Prg 97 17.250 213-97-02-01 Total Department DepartmenLtgofLTjrraqflnjpqqqfiqp Direct Program- Key West AIP-09 2V06 3-12-0037-0996 Key West AIP-1 0 20.106 3-12-0037-1097 Total Department U.S. Environmental ProteqVqg_Agend Direct Program- Program 66.461 CD004958-911-0 Federal Emergqflgj_Mana_qe Passed through State Department of Community Affairs: Radiological Emergency Preparedness 1997 81505 97-EP-7U-1 1-23-10-002 Radiological Emergency Preparedness 1996 83.505 96-EP-6P-1 1-23-10-002 Hurricane Opal 83.516 1069 Hazardous Mitigation 83.516 95-DP-2M-1 1-54-01-003 Total Department Total Federal Financial Assistance 6 Matching Contributions and Cash Miscellaneous Receipts Revenues Expenditures 2,478 939 19,845 70,942 85,527 16,761 31,096 38,009 100 1,000 38,121 47,368 424,532 32,600 422,762 805,598 540,969 1,838,716 -- 2,273 22,731 805,598 543,242 1,8,61,447 1,129 2,447 4,447 ............ 112,954 106,871 9,093 9,093 14,533 29,677 60,706 136,580 29,677 176,670 2,889,294 882W298 $ 4 407,408 The accompanying notes are an integral part of this schedule. 7 MON OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES OF STATE AWARDS FOR THE YEAR ENDED SEPTEMBER 30, 1997 Pro rare T10o Grant ID Number Florida Derjartment of Health and Rehabilitative Services Direct Programs Community Care for Disabled ,adults 1997 KG-009 Community Care for Disabled Adults 1998 KG-01 EMS County Award 1993 G9244 EMS County Award 1994 G944 EMS County Award 1995 C9444 EMS County Award 1996 G9544 S County Award 1997 C9644 EMS Matching r 1997 M6001 Child Support Enforcement 02 * Passed through Dade & Monroe Counties Alliance for Aging. Al heimer's Disease Initiative- 1997 KG697 Al heimer"s Disease Initiative- 1998 KG797 Herne Care for the Elderly- 199 C-982 Horne Care for the Elderly - 1997 HC-972 Community Care for Elderly 1997 KG65 Community Care for Elderly 1998 KG751 Total Department Florida Department of Community Affairs Direct Program- Emergency Management Assistance- 1996 96E -6 11-54-01-044 -0 Emergency Management Assistance- 1997 97EM-7 1-54-10-044 -1 Emergency, Management Base Grant- 1996 96-CP-05-n11- -044 Management Base Grant- 197-CP-05-11-54,-01-044 Florida Communities Trust-ROGO 94-CT-72-92-2A-MI-001 Florida Communities Trust-Swartz 96-CT-4HI-95-CS-MI- 01 Hazardous Material Emergency Plan 97CP-8V11- -22-025 Total Department Florida Department of Environmental Protection Direct Program- H S/Onsite Sewage Disposal VVFF333 Includes State Grants and AidsAppropriation Monies Matching Contributions and Cash Miscellaneous Receipts Revenues Expenditures 113,309 $ 8,331 94,258 - 2,304 22,871 50,294, 30,110 79 66 28,564 29,852 14,197 18,634 4,949 4,404 18,129 -- 14,072 330,741 113,,060 485,831 111,405 63,991 159,9401 701,777 187,,686 829,862 28,783 - -- 28,483 56,966 69,723 - 1,695 65,236 - 91,593 - - 712,113 - 63,373 1,081 - - 164,823 28,483 925,,740 100,000 8,168 8,168 The accompanying notes are an integral part of this schedule. 9 (Continued) MONK OE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES OF STATE AWARDS -CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 1997 Grant Number Sombrero Beach/Switlik Park C8368 Summerland Key-No Wake Signs B9413 DV RemovM 091626 B9505 Boating Improvement Fund B9530 Key West Mooring Buoy B9511 Emergency Removal DV 092016 B9649 Derelict Vessel Removal DVO5 Channel Marking Plan SWPP96-06 Emergency Removal DV 032130 B9648 Hammer Point Channel Marker#2 B9654 Struthers Beach Regulatory Buoys B9650 Wastewater Treatment Plant SP333 Hazardous Waste Unique & Innovative Project 1996 HW302 Garrison Bight Restrooms C8358 DV Zone 2 DV96-07 Buoy Purchase Total Department Florida Der)artment of State Direct Program- State Aid to Libraries T® Florida Department of Environmental_Rggelation Direct Program- Litter& Marine Debris Grant- 1997 LC97-42 Solid Waste Recycling & Education 1997 RE97-42 Solid Waste Recycling & Education 1996 RE96-42 Waste Tire 1997 WT97-44* Waste it 1996 WT96-44* Total Department 10 Matching Contributions and Cash Miscellaneous Receipts Revenues Expenditures 90,879 — 4,800 — 957 — 58,312 — 5,822 30,827 630 — 900 9,860 — 8,100 — 9,000 23,705 — 16,032 157,745 — _® — 34,188 — 930 455,88,8 13,990 99,1145 168,,269 168,269 19,166 19,166 85,216 — 158,793 89,861 — — 16,508 — 49,689 27,166 — -- 237,9�17 227,648 The accompanying not are an integral part of this schedule. 11 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF EXPENDITURES OF STATE AWARDS -CONTINUED FOR THE YEAR ENDED SEPTEMBER 30, 1997 Grant Program Title ID Number Florida D:Pnartmpnt of Transportation Direct Program: Bicycle & Pedestrian Plan 6590028 Travel Time Study 6596618 Transportation Study Plan Update 6596618 Key West Airport 6826662 Key West Airport 6826703 Key West Airport 6826721 Key West Airport 6826730 Key West Airport 6826731 Key West Airport 6826732 Key West Airport 6826768 Key West Airport 6826667 Key West Airport 6826755 Key West& Marathon Airport 6826682 Marathon Airport 6826747 Marathon Airport 6826631 Marathon Airport 6826756 Marathon Airport 6826667 Marathon Airport 6826714 Marathon Airport 6826732 Marathon Airport 6826749 Total Department Florida DepAqMgnj_qf Children ar�d Families Direct Program'. Family Preservation/Family Support 009/97 Office of the State Cqurts Administrator Direct Program: Anger Management/Conflict — Court Reporter Grant-In-Aid - 1997 Court Reporter Grant-In-Aid - 1996 Total Department Total State Financial Assistance 12 Matching Contributions and Cash Miscellaneous Receipts Revenues Expenditures 58,500 74,750 41,904 WW ,747 12,589 -- 30,254 23,336 3,470 6,940 58,551 54,789 109,579 99,457 142,821 288,363 56,731 85,366 170,732 79,284 81,790 162,530 39,520 19,510 39,020 74,395 73,930 137,945 8,134 13,868 -- 12,228 24,456 62,341 60,890 121,781 55,352 55,250 110,500 13,339 21,857 43,713 33,844 112,411 224,821 23,276 19,636 39,272 73,786 117,159 238,158 806,205 869,241 1,8995,429 271 208 831 9,540 6,712 8,513 25,540 25,540 35,080 4,0,765 2t§70 230 1,099,608 $ 4,!Ls-7,64-9 The accompanying notes are an integral part of this schedule. 13 THIS PAGE INTENTIONALLY LEFT BLANK 111:' ry nDTnA BOARD OF COUNTY COMMIS ONE liQIELIQ—SQiEDULE-QE-EXEENUIUREFLLEIEDERAL-AND STATE—AWARE EM_Tff_1EALEKNk3EETEffl2_3L_122Z NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies and presentation oft Single Audit report of the Board have been designed to conform to generally accepted accounting principles as applicable to governmental organizations, including the reporting and compliance requirements of the Single Audit Act of 1984 and Office of Management and Budget (OMB) Circular A-133, "Audits of States, Local Governments, and Non-Prof'it Organizations." ReDorting Entity - The Single Audit Act of 1984 and OMB Circular A-133 set Forth the audit and reporting requirements for federal awards. The Board has included Schedules of Expenditures of Federal and State Awards to satisfy the audit requirements of all government grantor agencies. Basis Qf--A=untina - Basis of accounting refers to when revenues and expenditures or expenses are recognized in the accounts and reported in the financial statements, and to the timing of the measurements made, regardless of the measurement focus applied. Revenue from cost reimbursement contracts are recognized as program expenses are incurred. Revenue from unit cost contracts are recognized based on the units of services delivered. NOTE 2 CONTINGENCIES Grant monies received and disbursed by the Board are for specific purposes and are subject to review by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based on prior experience, the Board does not believe that such disallowance, if any, would have a material effect on the financial position of the Board. As of March 10, 1998 there were no material questioned or disallowed costs as a result of grant audits in process or completed. -14- MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF HRS MATCHING REQUIREMENTS FOR THE YEAR ENDED SEPTEMBER 30, 1997 Contract Number KG651 KG751 LZ023 KG009 KGO1 9 Total Reimbursable Expenses $ 180,849 4361,536 66 $ 94,258 $ 22,871 Amount Received, Re- ceivable, or Refunded Affecting Match 120,963 342,942 66 85,927 20,567 Match % Required 10.00 10.00 10.00 10.00 Amount of Match Required 1!1 3,440 38,105 9,547 2,285 Total Funding Required 134,403 381,047 66 95,474 22,8502 Excess Funding (Liabil- ity) For Year Ended September 30, 1997 4,6,446 55,489 (1,216) 19 Excess Funding (Liabil- ity) September 30, 1996** 31,023 -- 1,344 (621) Excess Funding (Liabil- ity) September 30, 1997 $ _77 469, $ 55,489 $ 11344 $ (1m647) 19 Grant funds were received in advance. The related expenditures have not been incurred to date. Grant terms do not coincide with the Board's fiscal year. Accordingly, those grants beginning in the prior fiscal year have an excess funding/liability, presented as of September 30, 1996. Fixed price contract based on units of service delivered. Balance is remaining funds unexpended at end of contract. 1.5 C9244 C9344 C9444 , C9544 C9644 M6001 KG697 29,85�2 50,294 30,110 28,564 -- 25.00 — 1 0,�037 50,294 40,147 28,564. (50,294,) (40,147) 1,288 (34,518�) (54,434) (51,637) (50,406) (1,288) .......... (3 518 $ (�44M $ _(�1,637), $ (��,4Q6 .4 ) 150,,Z $ (40,147) $ .............. 16 (Continued) MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS SCHEDULE OF HRS MATCHING REQUIREMENTS ®CONTINUED FORT YEAR ENDED SEPTEMBER 30, 1997 Contract Number KG797 HC972 HC982 KG651 E KG751 E Total Reimbursable Expenses $ 18,634 $ 14,072 $ 4,4,04 $ 485,831 $ 159,940 Amount Received, Re- ceivable, or Refunded Affecting Match 18,634, 14,072 4,949 372,771 111,405 Match % Required — — — 10.00 10.00 Amount of Match Required 41,419 12,378 Total Funding Required 18,634 '114�,072 4,949 414,190 123,783 Excess Funding (Liabil- ity) For Year Ended September 30, 1997 (545) 71,641 36,157 Excess Funding (Liabil- ity) September 30, 1996** 15,358 — Excess Funding (Liabil- ity) September 30, 1997 (§45) $ 86,999 $ '36,157 Grant funds were received in advance, The related expenditures have not been incurred to date. Grant terms do not coincide with the Board's fiscal year. Accordingly, those grants beginning in the prior fiscal year have an excess funidingniability presented as of September 30, 1996. Fixed price contract based on units of service delivered. Balance is remaining funds unexpended at ehd of contract. 17 C _Q NL a_F 0__ I BOARD ff—IQURIY—LDMM15UQNEfL SN�ED L . �. N T QN TRUST F�EN6� CE PTS O UULUJ F TS FOp T� E�R E UE FPTF Fp 30. 17 Trust Fund Balance, September 3 , n2 7 Revenues Total Available Funds 11.5.155 Expenditures: Equipment and Maintenance76,992 Technical Assistance Total Expenditures Trust Fund Balance, September 30, 1997 al KEMP Ed GREEN, P.A. Certified Public Accountants 1438 KENNEDY DRIVE P. 0. BOX 1529 KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE WM. 0. KEMP, C.P.A. (305) 294-2581 AND FLORIDA INSTITUTE OF MARVA E. GREEN, C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS .QR EAMAMR-MMAR-HMO INIE&W-10 fla CIRCULAR-L-M Clerk Ex Officio Board of County Commissioners Monroe County, Florida We have audited the compliance of the Board of County Commissioners® Monroe County, Florida (the "Board") with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended September 30, 1997. The Board® major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility oft Board's management. Our responsibility is to express an opinion on the Board's compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards'. issued by the Comptroller General of the United States: and OMB Circular A-133, Audits of States® Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred® An audit includes examining, on a test basis, evidence about the Board®s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the Board's compliance with those requirements. .19- In our opinion, the Board complied. in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended September 30, 1997. 1ntffR0_LMtML1Yff_CMPhante The management of the Board is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations® contracts and grants applicable to federal programs. In planning and performing our audit, we considered the Board's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A-133. Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses® A material weakness is a condition in is the design or operation of one or more oft internal control components does not reduce to a relatively to level the risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses® This report is intended for the information of the Board of County Commissioners, management and federal awarding agencies and pass-through entities. However, this report is a matter of public record and its distribution is not limited. Kemp & Green, P.A. Certified Public Accountants March 10, 1998 -20- MQNROL COUNT 1.,ELQRMA BOARDL-QE-2UNIY-CM1aUQffM KHEDULEALMDINGSL AND -UT ON O T EQR-TEE--YEAR-INDED-SEEIBtM3k--L992 We issued an unqualified opinion on the financial statements. The requirement concerning the disclosure of reportable conditions in internal control disclosed by the audit of the financial statements and the related disclosure as to whether any such conditions were material weakness does not y® The audit did not disclose any noncompliance material to the financial statements of the Board. The requirement concerning the disclosure of reportable conditions in internal control over major programs disclosed by the audit and the related disclosure as to whether any such conditions were material weaknesses does not apply. We issued an unqualified opinion on compliance for major, programs. The audit did not disclose any audit findings which we are required to report under Section .510(a) of OMB Circular A-133. Major programs are as follows: Home Investment Partnerships, CFDA 14.239 $ 615,942 Key West Airport Improvement Program, CFDA ® LM2-5 ...1,234,JJZ Total Federal Expenditures Percentage of Major to Total Federal Expenditures ail -21- IDJMOE COUNTY M The dollarthreshold used to distinguishbetween Type A and Type B programs s The Board did not qualify as a low-risk auditee as this was the first ,year of OMB Circular - 3 implementation. None None �i�di� s are ' sti aged fists �r � rat �w�ars MN Cau . � a s Et S, � -RS SUMMARLaCff.DMLE—QE2RIDR-AUaILEIMUNHS r the year ended September 30, 1996, there were no it findings required to be reported by OMB Circular -13 MOME-CQUEL-EURDA BOARD-DE-MIY-COMMUONE K CQRRECJIff-AUUR2-LAN FOR IHE-YEA R-END fD-5EPjEMBa-aO--jUj For the years ended September 30, 1997 and 1996, there were no audit findings required to be reported by OMB Circular A-133. Accordingly, no corrective action plan is required. wever® we noted other matters 'involving the internal control over financial reporting that we have reported to the mianagement of the Board in a separate letter dated March 10, 1998. Management has responded to those matters in writing. -24- KEMP & GREEN, P.A. Certified rt lic Accountants, 1438 KENNEDY DIVE P, G. BOX 159 KEY WEST,„ FLGRI A 3 041-1529 MEMBER Of AMERICAN W5TITUTE W . G. KEMP, C.P.A. (305) 294-2581 AND FLORIDA INSTITUTE OF MARVA E. GREEN, C.P.A. FAX (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS INDUENDENT...AUDITORS GRA T THE STATE APT RULES OF THE AUDIUR—GENERAL Clerk X Officio Board of County Commissioners Monroe County, Florida We have auditedfinancial statements of the Board of County Commissioners of Monroe County® Florida ( "Board") of and for the year ended September w 1997 and have issued our report thereon date March 10, 1998. We conducted our audit in accordance with generally accepted auditing standards and Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require plan an perform the audito obtain reasonable assurance about whether the financial statements are free of material misstatement. Compliance i laws, regulations, contracts, and grants applicable to The Board is the responsibility of The Board's management. As part of obtaining reasonable assurance about whether the financialstatements are free o material misstatement, we performed tests of The Board's compliance wit certain provisions laws, regulations, contracts and grants applicable to state grant and aid appropriations identified in the Schedule of Federal and State Awards, pursuant to Section n FloridaStatutes and Chapter '10.600, Rules of the Auditor General . However, the objective of our audit of the financial statements was not to provide opinion on overall compliance with these requirements. Accordingly, we do not express such an opinion. The results of our tests indicate respect to the items tested® the Board complied, in all material respects with the provisions referred to i the preceding paragraph. With respect to items not tested, nothing o our attention that caused believe t the Board had not complied, i all material respects® with those provisions. This report is intended for the information of the Board of County Commissioners, management and officials of applicable federal and state agencies. Thisrestriction is not intended to limit isri uti n of this report® which is a matter of public record.. Kemp & Greene Certified Public Accountants March