Fiscal Year 1998 MONROE COUNTY, FLORIDA
BOARv" OF COUNTY COMMISSIONERS
SINGLE AUDIT/GRANTS AND OTHER
COMPLIANCE REPORTS AND SCHEDULES
FOR THE YEAR ENDED SEPTEMBER 30 1998
KEMP & GREEN, P.A.
CERTIFIED PUBLIC ACCOUNTANTS
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CONTENTS
Page
Independent Auditors' Report on Schedules of Expenditures of
Federal and State Awards, Schedule of Matching Requirements
and Clerk's Modernization Trust Fund Receipts and Disbursements 1
Schedule of Expenditures of Federal Awards 2-9
Schedule of Expenditures of State Awards 10-17
Notes to Schedules of Expenditures of Federal and State Awards 18
Schedule of Matching Requirements 19-21
Schedule of Clerk's Modernization Trust Fund Receipts and
Disbursements 22
Independent Auditors' Report on Compliance with Requirements
Applicable to Each Major Program and Internal Control Over
Compliance in Accordance with OMB Circular A-133 23-24
Schedule of Findings and Questioned Costs 25-26
Summary Schedule of Prior Audit Findings 27
Corrective Action Plan 28
Independent Auditors' Report on Examination of Management's
Assertion about Compliance with Specified Requirements 29
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1
KEMP F3 GREEN, P.A.
Certified Public Accountants
1438 KEN NEDY DRIVE
P. O. BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
WM. O. KEMP, C.P.A. (305) 294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
I";DEPENDENT AUDITORS' REPORT ON SCHEDULES OF EnPEN rl uuiTURES OF FEDERAL AND STATE
AWARDS. SCHEDULE OF MATCHING REQUIREMENTS AND SCHEDULE OF CLERK'S
MODERNIZATION TRUST FUND RECEIPTS AND DISBURSEMENTS
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have audited the general purpose financial statements of the Board of
County Commissioners of Monroe County, Florida (the "Board") as of and for the
year ended September 30, 1998, and have issued our report thereon dated April
2, 1999. These general purpose financial statements are the responsibility of
the Board's management. Our responsibility is to express an opinion on the
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 require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis
for our opinion.
Our audit was made for the purpose of forming an 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 by U.S. Office of Management and
Budget Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations. The accompanying schedule of matching requirements required by
the grantor and the accompanying schedule of Clerk's modernization trust fund
receipts and disbursements required by Florida Statutes are also presented for
purposes of additional analysis. These accompanying schedules are not a
required part of the general purpose financial statements. Such information
has been 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 relation to the general purpose financial statements
as a whole.
�aG en, P.A.
Certified Public Accountants
April 2, 1999
-1-
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 1998
Pass
Federal Through l
Federal Grantor/Pass-Through Grantor CFDA Grantor
Program Title Number Number
Department of Agriculture
Passed through State Department of
Elder Affairs and Alliance for Aging:
USDA 1997 10.570 US751
USDA 1998 10.570 US851
Total Department
Department of Commerce
Passed through National Oceanic &Atmospheric
Administration:
Sentinel Fisheries Program 11.427 43WGNC700033
Department of Education
Passed through Florida Department of State:
FloriNet Enhanced Connectivity Assistance 45.310 DLIS-97-1C-37
FloriNet Enhanced Connectivity Assistance 45.310 DLIS-97-1 C-53
FloriNet Enhanced Connectivity Assistance 45.310 DLIS-97-1 C-54
FloriNet Enhanced Connectivity Assistance 45.310 DLIS-97-1 C-55
FloriNet Enhanced Connectivity Assistance 45.310 DLIS-97-1 C-56
FloriNet Enhanced Connectivity Assistance 45.310 DLIS-97-1 C-57
Total Department
Department of Energy
Passed through Florida Department of
Community Affairs:
Local Mitigation Strategy Project 83.548 98-LM-4H-1554-01-044
Department of Health and Human Services
Passed through State Department of
Elder Affairs and 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-D In-Home Services - 1997 93.045 KG751
Title 111E Support Services- 1998 93.044 KG851
Title IIIC-1 Congregate Meals - 1998 93.045 KG851
Title IIIC-2 Home Delivered Meals 1998 93.045 KG851
Title 111-D In-Home Services - 1998 93.046 KG851
2
Matching
Contributions and
Cash Miscellaneous
Receipts Revenues Expenditures
$ 14,760 $ -- $ 14,760
12,033 -- 18,607
26,793 -- 33,367
6,731 -- 7,495
51,500 -- 35,917
10,000 - 9,626
10,000 - 9,572
10,000 - 9,680
10,000 - 7,768
11,000 - 9,555
102,500 -- 82,118
-- - 249
72,475 11,210 76,555
32,887 16,547 46,485
29,609 25,642 57,965
7,539 538 8,775
7,665 1,097 8,521
111,463 34,993 150,271
96,350 55,107 150,739
23,430 3,117 24,106
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, 1998
Pass
Federal Through
Federal Grantor/Pass-Through Grantor CFDA Grantor
Program Title Number Number
Passed through Florida Department of
Revenue:
Child Support Enforcement 93.563 LZ023
Child Support Enforcement 93.563 HZA50
Child Support Enforcement Title IV-D 93.563 CC344
Passed through State Department of
Community Affairs:
Low Income Home Energy Assistance Prog 1997 93.568 97EA-7P-11-54-01-018
Low Income Home Energy Assistance Prog 1998 93.568 98EA-9A-11-54-01-018
Community Services Block Grant Grace Jones-97 93.031 97SB-5H-11-54-01-061
Total Department
Department of Housing and Urban Development
Direct Program:
Disaster Relief-HOME II 14.239 96-HF-2W-11-54-20-003
Homeownership Investment Partnership 14.239 95-HF-2X-54-11-00-1-01
Passed through State Department of
Community Affairs:
Community Development Block Grant-Sewage Disposal 14.219 98-DB-1 Y-1 1-54-01-H04
Total Department
Department of the Interior
Direct Program:
Traffic Enforcement in Natural Key Deer Refuge 15.611 1416000490912
Traffic Enforcement in Natural Key Deer Refuge 15.611 1448004969204
Total Department
Department of Justice
Direct Program:
Bureau of Justice Assistance:
Local Law Enforcement Block Grant 16.592 96LBVX0635
Local Law Enforcement Block Grant 16.592 97LBVX3982
Passed through State Department of
Community Affairs:
Drug Court Improvement& Enhancement Initiative 16.858 95-DC-MX 0059
Anti-Drug Abuse D.A.R.E. City of Key West-1996 16.579 96-CJ-1 Z-1 1-54-01-174
Anti-Drug Abuse D.A.R.E. City of Key West-1997 16.579 97-CJ-3S-11-54-01-198
4
Matching
Contributions and
Cash Miscellaneous
Receipts Revenues Expenditures
185 109 254
14 40
-- 6,126 18,019
68,030 39,358
17,036 75,371
2,435 — —
469,104 154,500 656,459
887,249 -- 887,249
22,100 -- 1,200
15,318 38,408 75,949
924,667 38,408 964,398
40,000
40,000
— 38 376
103,185 6,354 63,537
98,706 26,192 104,768
2,874
12,311
The accompanying notes are an integral part of this schedule.
5 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS-CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1998
Pass
Federal Through
Federal Grantor/Pass-Through Grantor CFDA Grantor
Program Title Number Number
Anti-Drug Abuse Pretrial - 1997 16.579 97-CJ-6P-11-54-01-094
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-11-54-01-095
Anti-Drug Abuse Keys to Recovery - 1996 16.579 96-CJ-3S-11-54-01-089
Anti-Drug Abuse School Resource Officer- 1997 16.579 97-CJ-6J-11-54-01-093
Anti-Drug Abuse School Resource Officer- 1996 16.579 96-CJ-1 Z-1 1-54-02-175
Inmate Intervention/Residential Program 1 16.579 98-CJ-8C-11-54-01-171
Heron Residential Program 16.579 98-CJ-8C-11-54-01-169
Teenline Crisis Intervention & Referral 16.579 98-CJ-8C-11-54-01-170
Program Administration 1 16.579 98-CJ-8C-11-54-01-167
Juvenile Community Intervention Program 16.579 98-CJ-8C-11-54-01-168
Florida Keys Outreach Coalition - Sunshine House 16.579 98-CJ-8C-11-54-01-166
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 1998 17.235 D-6635-8-00-81-55-12
Passed through South Florida
Employment &Training Consortium:
JTPA Title IIA, IIC, III, Liaison 1996 17.250 2A-PY'96-02-01
JTPA Title IIA, IIC, III, Liaison 1997 17.250 2A-PY'96-42-00 l
JTPA Title IIA, IIC, III, Liaison 1998 17.250 2A-PY'98-02-00
JTPA Summer Youth Employment&Trng Prg 97 17.250 213-97-02-01
JTPA Summer Youth Employment &Trng Prg 98 17.250 213-98-02-01
Total Department
Department of Transportation
Direct Program:
Federal Aviation Administration:
Key West AIP-09 20.106 3-12-0037-0996
Key West AIP-10 20.106 3-12-0037-1097
Key West/Marathon AIP-11 20.106 3-12-0037-1198
Marathon AIP-12 20.106 3-12-0044-1297
Marathon AIP-13 20.106 3-12-0044-1398
Total Department
6
Matching
Contributions
Cash Miscellaneous
Receipts v s Expenditures
,67 4,886
-- --
--19,581 -- --
,730 -- --
34,838 264 1, 55
1,981 -- --
, 71 24,990 99,959
1 ,17 7,685 30,738
378 4,208 16,833
-- 187 748
12,344 11,664 46,656
, 70 1 , 5 62,540
404,774 97,217 47, 10
177,205 35,875 , 11
1,787 7,353 71,255
, 07 - -
47,168 93 142,667
758 41,276
, -- -
18,829 -- 49,812
323,302 4 , 1 528,021
1,504,488 67,774 1, 71, 7
332,529 4 ,71 457,513
- 2,978 29,781
46,052 10,589 105,892
- 428 4,282
1,883,069 697,5202,469,438
The accompanying notes are an integral part of this schedule.
7 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS-CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1998
Pass
Federal Through
Federal Grantor/Pass-Through Grantor CFDA Grantor
Program Title Number Number
Environmental Protection Agency
Direct Program:
Advanced Identification of Wetlands 66.461 CD004958-91-0
Federal Emergency Management Agency
Direct Program:
EMA State and Local Assistance FY 97 83.534 97EM-7T-11-54-10-044
EMA State and Local Assistance FY 98 83.534 98EM-89-11-54-10-044
Passed through State Department of
Community Affairs:
Groundhog Day Storm Declaration #1204 83.545 98-RM-N4-11-54-01-029
Groundhog Day Storm Declaration #1204 83.545 98-RM-N4-11-54-20-031
Hurricane Georges Declaration#1249 83.544 99-RM-23-11-54-01-040
Hazardous Mitigation 83.516 95-DP-2M-11-54-01-003
Total Department
Total Schedule of Expenditures of Federal Awards
8
Matching
Contributions and
Cash Miscellaneous
Receipts Revenues Expenditures
13,068 44,822 69,890
28,483 -- --
-- 28,897 28,897
39,176 12,556 51,732
108,473 37,478 149,911
— 278,899 1,040,260
31,029 --
207,161 357,830 1,270,800
$ 4,361,169 $ 1,433,618 $ 6,549,445
The accompanying notes are an integral part of this schedule.
9
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES OF STATE AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 1998
Proq!am Title Grant ID Number
Florida Department of Health and
Rehabilitative Services
Direct Program:
EMS County Award 1993 C9244*
EMS County Award 1994 C9344*
EMS County Award 1995 C9444*
EMS County Award 1996 C9544*
EMS County,Award 1997 C9644*
EMS County Award 1998 C9744*
EMS Matching Grant 1997 M6001
Total Department
Florida Department of Elder Affairs
Direct Program-,
Alzheimer's Disease Initiative- 1998 KG797k
Alzheimer's Disease Initiative- 1999 KG897*
Home Care for the Elderly - 1998 HC-982*
Home Care for the Elderly- 1999 HC-07'2*
Community Care for Elderly 1997 KG651 E*
Community Care for Elderly 1998 KG751 E*
Community Care for Elderly 1999 KG851E*
Total Department
Floridaartment of Connnr �nit�t Affair
Direct Program:
Hurricane Georges 99-RM-23-11-54-01-040*
Groundhog Day Storm 98-RM-N4-11-54-20,-029*
Groundhog Day Storm 98-RM-,N4-11-54-20-031*
Emergency Management Base Grant- 1997 97-CP-05-11-54-01-044*
Emergency Management Base Grant- 1998 98-CP-05-11-54-01-044*
Florida Communities Trust-ROGO 94-CT-72-92,-2A-M 1-001
Florida Communities Trust-Swartz 96-CT-4H-95-CS-MI-001
Hazardous Material Emergency Plan 97CP-3V-1 1-54-22-025
Total Department
*Includes State Grants and Aids Appropriation Monies
10
Matching
Contributions and
Cash Miscellaneous
Receipts Revenues Expenditures
54,819 -- --
-_ 2,524 25,238
54,819 2,524 25,238
45,159 9,892 49,922
-- 7,582 15,134
13,180 -- 12,651
-- -- 3,202
45,489 -- --
420,585 217,512 618,604
-- 62,828 183,105
524,413 297,814 882,618
- 130,032 260,065
6,278 12,556
- 18,739 37,478
26,357 -- -
58,949 123,899 95,924
-- -- 220,046
- -- 1,081
85,306 278,948 627,150
The accompanying notes 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, 1998
Proq!am�"M _ Grant ID Number
Florida Department of Environmental Protection
Direct Program:
Litter& Marine Debris Grant- 1998 LC98-42*
Solid Waste Recycling & Education 1997 RE97-42* '
Solid Waste Recycling & Education 1998 RE98-42*
Small Counties Solid Waste SC98-24*
Waste it 1997 WT97-44*
Waste it 1998 WT98-44,*
Onsite Sewage Treatment & Disposal Systems WFF333*
Sombrero Beach/Switlik Park C8368
Channel Marking Plan SWPP96-06
Wastewater Treatment Plant SP333
Wastewater Study SP439*
Derelict Vessel Zone 2 DV96-07*
Barcelona Boat Ramp B9530*
Derelict Vessel Removal DV97-1 0*
Special Waterways Program Installation & Maintenance SCP-01
Total Department
Florida Department of State
Direct Program:
State Aid to Libraries 98-ST-20*
Florida Department of TragWortatJon
Direct Program,
Bicycle & Pedestrian Plan WPI#6590028/AB268/99006-3523*
Bicycle& Pedestrian Plan 2 WPI#6590028/AF541/99006-3708*
Greenway/Transit National Demonstration Research WPI#6590028/AF601/99006-3709*
Long Range Transportation Plan Update WPI#6596618/AE270/90000-3535*
Transportation Study Plan Update WPI#6596618/AC328/90000-3530*
Key West Airport 1/WPI#6826662/A5126/90000-3883*
Key West Airport WPI#682663OIA7065/90000-3897*
Key West Airport WPI#6826783/AF373/90000-391 0*
Key West Airport WPI#6826784/AF674/90000-3909*
Key West Airport WPI#6826774/AF290i'90099-3843*
Key West Airport WPI#6826779/AF685/90000-3902*
Key West Airport WPI#6826667/AB876/90000-3835*
Key West Airport WPI#6826755/A9304/90099-3807*
Key West Airport WPI#6826703/A7064/90099-3801*
Key West Airport VVPI#6826721/AC323/90000-3864*
*Inicludes at Grants and Aids Appropriation Monies
12
Matching
Contributions and
Cash Miscellaneous
Receipts Revenues Expenditures
8,158 -- 19,166
73,577 __ __
105,467 -- 158,793
33,059 -- 50,000
33,181 __ _-
49,689 -- 49,689
__ 38,408 38,408
30,066 -- 5,061
82,663 -- 57,263
-- 90,880 218,617
64,010 __ 29,822
__ -- 13,323
64,961
_- _- 13,614
479,870 129,288 718,717
155,316 - 155,316
71,500 -- 9,750
-- - 10,100
70,000 130,000 200,000
16,843 - 100,593
25,692 -- -
- 33 65
35,907 388,208 633,095
- 693 1,386
341 682
15,331 23,257 43,872
- 21,807 43,614
5,734 -- -
53,141 81,884 134,478
6,532 159 --
61,983 120 The accompanying notes are an integral part of this schedule.
13 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES OF STATE AWARDS-CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1998
Program Title Grant ID-Number-
Key West Airport WPI#6826730/AC789/90099-3826*
Key West Airport WPI#6826731/AC703/90099-3828*
Key West Airport WPI#6826732/AD031/90099-3831*
Key West Airport WPI#6826768/A9329/90000-3875*
Key West Airport 25438418401/AF724*
Key West Airport 25436918401/AF776*
Key West Airport 25438318401/AF774*
Key West Airport 25437518401/AG 177*
Key West & Marathon Airport WPI#6826682/AA828/90099-3818*
Marathon Airport WPI#6826667/AB876/90000-3835*
Marathon Airport WPI#6826714/AC042/90099-3821*
Marathon Airport WPI#6826732/AD031/90099-3831*
Marathon Airport WPI#6826747/A7520/90000-3502*
Marathon Airport WPI#6826749/AC704/90099-3827*
Marathon Airport WPI#6826791/AF692/90099-3855*
Marathon Airport WPI#6826780/AF289/90099-3844*
Marathon Airport WPI#6826792/AF667/90099--3854*
Marathon Airport WPI#6826786/AF243/90000-3541*
Marathon Airport WPI#6826631/A5127/90000-3882*
Marathon Airport WPI#6826756/A9305/90099-3808*
Total Department
Florida Department of Children and Families
Direct Program:
Community Care for Disabled Adults 1998 KG-019*
Community Care for Disabled Adults 1999 KG-025*
Family Preservation/Family Support 009/97
Family Preservation/Family Support MG106
Total Department
Florida State Courts System
Direct Program:
Court Reporter Grant-In-Aid - 1998 -*
*Includes State Grants and Aids Appropriation Monies
14
Matching
Contributions and
Cash Miscellaneous
Receipts Revenues Expenditures
35,912 129
6,496
870 6,055 12,110
12,772 127
1,175 2,351
568 1,137
325 650
-- 45 90
74,373 97,861 195,723
10,420 --
83,269 1,651 1,776
3,232 10,528 21,056
57,621 1,920 --
23,730 45,473 90,947
3,520 3,608 7,217
10,232 11,017
527,080 493,080 986,160
80 --
1,202,038 1,319,279 2,507,869
93,041 8,034 76,520
14,584 7,817 30,232
1,750 - 1,750
352 -
109,727 15,851 108,502
36,874 28,361
..............
The accompanying notes are an integral part of this schedule.
15 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF EXPENDITURES OF STATE AWARDS-CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1998
Program Title Grant ID Number
South Florida Water Management District
Stormwater Management Plan C8791
Sanitary Wastewater Master Plan C8789
Total Department
Total Schedule of Expenditures of State Awards
`Includes State Grants and Aids Appropriation Monies
16
Matching
Contributions and
Cash Miscellaneous
Receipts Revenues Expenditures
-- 9,861 19,722
222,909 500,000 717,390
222,909 509,861 737,112
$ 2,871,272 $ 2,553,565 $ 5,790,883
The accompanying notes are an integral part of this schedule.
17
THIS PAGE INTENTIONALLY LEFT BLANK
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
FOR THE YEAR ENDED SEPTEMBER 30, 1998
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies and presentation of the 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-Profit Organizations.
Reporting 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 of Accounting - 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 April 2,
1999 there were no material questioned or disallowed costs as a result of
grant audits in process or completed.
_18-
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF MATCHING REQUIREMENTS
FOR THE YEAR ENDED SEPTEMBER 30, 1998
Amount
Received,
Total Receivable,
Contract Reimbursable or Refunded
Program Title Number Expenses Affecting Match
Florida Department of Health
Direct Program:
EMS Matching Grant 1997 M6001 $ 25,238 22,714
Florida Department of Elder Affairs
Direct Program:
Community Care for Elderly 1997 KG751 E $ 618,604 436,041
Community Care for Elderly 1998 KG851 E $ 183,105 120,278
Total Department $ 801,709 556,319
Florida Department of Health and
Human Services
Passed through State Department of
Elder Affairs and Alliance for Aging:
Older Americans Act 1997 KG751 $ 189,780 135,842
Older Americans Act 1998 KG851 $ 333,637 320,572
Total Department $ 523,417 456,414
Excess funding (liability) September 30, 1997 was calculated at the wrong match percentage
which totaled ($40,147). Recalculated at the correct percentage totaling ($33,456).
"* 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, 1997.
"** Fixed price contract based on units of service delivered. Balance is remaining funds
unexpended at end of contract.
19
Excess Funding
(Liability) For Excess Funding
Amount Total Year Ended (Liability)
Match % of Match Funding September 30, September 30,
Required Required Required 1998 1997`*
10.00 2,524 25,238 (8,218) (33,456)
10.00 48,449 484,490 134,114 36,157
10.00 13,364 133,642 49,463
61,813 618,132 183,577 36,157
10.00 15,094 150,936 38,844 55,489
10.00 35,619 356,191 (22,554) --
50,333 503,335 20,082 55,489
20 (Continued)
MONROE COUNTY, FLORIDA-BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF MATCHING REQUIREMENTS-CONTINUED
FOR THE YEAR ENDED SEPTEMBER 30, 1998
Excess Funding
(Liability)
Contract September 30,
Program Title Number 1998
................
Florida De artment of Health
Direct Program,
EMS Matching Grant 1997 M6001 $ (41,674)
Florida Department of Affairs
Direct Program:
Community Care for Elderly 1997 KG751 E $ 170,271
Community Care for Elderly 1998 KG851 E $ 49,463
Total Department $ 219,734
Florida Department of Heait and
Human Services
Passed through State Department of
Elder Affairs and Alliance for Aging-
Older Americans Act 1997 KG751 $ 94,333
Older Americans Act 1998 KG851 $ (22,554)
Total Department $ 75,571
Excess funding (liability) September 30, 1997 was calculated at the wrong match percentage
is totaled ($40,147). Recalculated at the correct percentage totaling ($33,456).
Grant terms do not coincide with the Board's fiscal year. Accordingly,those grants beginning
in the prior fiscal year have an excess funding1liability presented as of September 30, 1997.
Fixed price contract based on units of service delivered. Balance is remaining funds
unexpended at end of contract.
unexpended at end of contract.
21
MONROE COUNTY, FLORIDA
BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF CLERK'S MODERNIZATION TRUST FUND
RECEIPTS AND DISBURSEMENTS
FOR THE YEAR ENDED SEPTEMBER 30, 1998
Trust Fund Balance, September 30, 1997 $ 32,512
Revenues 74,466
Total Available Funds 106,978
Expenditures:
Equipment and Maintenance 30,000
Trust Fund Balance, September 30, 1998 E 76,978
-22-
KEMP & GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. 0. BOX 1529
KEY WEST, RORIDA 33041-1529 MEMBER OF AMERI INSTITUTE
WM. 0, KEMP, C.P.A. (305) 294-2581 AND FLORIDA INSTITUTE OF
MARVA E. N® C.P.X FAX * (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO
EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB
CIRCULAR A-133
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
Compliance
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, 1998. 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 of the Board's management.
Our responsibility is to express an opinion on the Board® compliance based on
our audit.
We conducted our audit of compliance in accordance with generally accepted
auditing standards; the standards applicable to financial its 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 oard®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® compliance with those requirements.
.23-
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, 1998.
Internal Control Over Compliance
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 which the design or
operation of one or more of the internal control components does not reduce to
a relatively low 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
April 2, 1999
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MONROE COUNTY FLORIDA
BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30 1998
Summary of Auditor's Results
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
apply.
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 E 888,449
Key West Airport Improvement Program,
CFDA 20.106 1,771,918
FEMA Public Assistance Grants,
CFDA 83.544 761,361
$ 3,421,728
Total Federal Expenditures $ 5,115,827
Percentage of Major to Total Federal
Expenditures 66.9%
-25-
MONROE COUNTY FLORIDA
BOARD OF COUNTY COMMISSIONERS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
FOR THE YEAR ENDED SEPTEMBER 30, 1998
The dollar threshold used to distinguish between Type A and Type B programs
was $300,000.
The Board did not qualify as a low-risk auditee as this was the second year of
OMB Circular A-133 implementation.
Findings Relating to the Financial Statements Required to be Re op rted
by Generally Accepted Governmental Auditing Standards
None
Findings and Questioned Costs for Federal Awards
None
-26-
MONROE COUNTY FLORIDA
BOARD OF COUNTY COMMISSIONERS
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED SEPTEMBER 30, 1998
For the year ended September 30, 1997, there were no audit findings required
to be reported by OMB Circular A-133.
-27-
MONROE COUNTY FLORIDA
BOARD OF COUNTY COMMISSIONERS
CORRECTIVE ACTION PLAN
FOR THE YEAR ENDED SEPTEMBER 30 1998
For the years ended September 30, 1998 and 1997, there were no audit findings
required to be reported by OMB Circular A-133. Accordingly, no corrective
action plan is required.
However, we noted other matters involving the internal control over financial
reporting that we have reported to the management of the Board in a separate
letter dated April 2, 1999. Management has responded to those matters in
writing.
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KEMP & GREEN, P.A.
Certified Public Accountants
1438 KENNEDY DRIVE
P. O. BOX 1529
KEY WEST, FLORIDA 33041-1529 MEMBER OF AMERICAN INSTITUTE
WM. O. KEMP, C.P.A. (305) 294-2581 AND FLORIDA INSTITUTE OF
MARVA E. GREEN, C.P.A. FAX # (305) 294-4778 CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITORS' REPORT ON EXAMINATION OF MANAGEMENT'S ASSERTION ABOUT
COMPLIANCE WITH SPECIFIED REQUIREMENTS
Clerk Ex Officio
Board of County Commissioners
Monroe County, Florida
We have examined management's assertion dated April 2, 1999 that the Board of
County Commissioners (the "Board") complied with the allowable cost
requirements of the grants and aids appropriations identified in the schedules
of expenditures of federal and state awards, for the year ended September 30,
1998. Management is responsible for the Board's compliance with those
requirements. Our responsibility is to express an opinion on management's
assertion about the Board's compliance based on our examination.
Our examination was made in accordance with standards established by the
American Institute of Certified Public Accountants and, accordingly, included
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 examination provides a reasonable
basis for our opinion. Our examination does not provide a legal determination
on the Board's compliance with specified requirements.
In our opinion, management's assertion that the Board complied with the
allowable cost requirements of the grants and aids appropriations identified
in the schedules of expenditures of federal and state awards during the fiscal
year ended September 30, 1998, is fairly stated, in all material respects.
This report is intended for the information of the Board of Directors,
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
April 2, 1999
-29-