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Audit Report 2014-3 Presentation to the BCC/CCAABCC/CCAAMeeting ImmokaleeRegionalAirport Campground(RVPark) February25,2014 DwightE.Brock 1 •OnAugust14,2000,theCollierCountyAirportAuthority(CCAA) wasawardedanEconomicDevelopmentAdministration(EDA)grant for$1,078,000fortheImmokaleeRegionalAirportfor72.44%of thetotal$1,553,000projectconsistingofarchitectural, engineering,andconstructioncostsfortheIndustrialPark InfrastructureImprovementsincludingtheconstructionofthe campground/RVPark. •Thefundingbreakdownforthe$1,553,000projectwasasfollows: $1,078,500fromtheEDAgrant,$280,000fromtheFlorida DepartmentofTransportation(FDOT)grant,and$195,000fromthe BoardofCountyCommissioners(BCC). •ConstructionwastobecompletedbyFebruary14,2002. 2 Background •Atimeextensionextendedcompletionofconstructiontonolaterthan February14,2003.Asecondtimeextensionextendedcompletionof constructiontonolaterthanOctober14,2003. •ConstructionwasnotcompletedbyOctober14,2003.Thebathhouse onthecampgroundhadnotbeencompleted. •Athirdtimeextensionwassubmittedbecauseoftimedelaysregarding thebathhouse.ThethirdtimeextensionwasdeniedbytheU.S. DepartmentofCommerce.InsteadtheEDArecommendedtheCCAA “terminateforconvenience”. •Terminationforconveniencewhen100%ofgrantfundsarereceiveddoesnot removethespecialgrantprovisions/assuranceswhichwouldrequiretheCCAAto maintaintheassets. •OnMarch8,2004,thegrantwasretroactivelyterminated(dated December23,2003)becausethepartiesdetermined“itisnotfeasible tocompletetheprojectasoriginallyintended…”TheEDAreimbursed theCCAAthefullgrantamountof$1,078,000.3 Continued… •Basedonthefinalclose-outdocumentationsubmitted tothegrantoragency,theprojectwasapproximately 94%completedwiththecampgroundbeing approximately90%completed. •Betweentheendof2005and2006thecampground/ RVParkbegantobedismantled.By2009the campground/RVParkhadbeencompletelydismantled. •Thereappearslittledocumentationtosupportthe actionandnoauthorityfortheactionofdisposal. 4 Continued… •Disposalofthecampground/RVsitesisnotin compliancewithFederalrequirementsandthe grantagreement. •Approximately$340,600wasspentfora campgroundfacilitythatwasneverputtothe intendeduse. •Constructedassetsweresubsequentlyremoved withoutapprovalorproperreporting. 5 SummaryofFindings Summary: •Drainageditchandroad workextendparallelto campground •17RVsiteswithpads werecompleted •Interiorandentrance roadwayswereinstalled •Campgroundwas reportedas approximately90% completed •Bathhousewasnot completed 6 2004 Summary: •ArequiredCounty matchwasusedfor constructionofthe bathhouse 7 2005 Summary: •OuterRVsiteswere partiallyremoved 8 2006 Summary: •Campgroundhasbeen significantlydisturbed •RVsitesremoved/ dismantled •Bathhousewas removedfrom campground •Bathhouserelocated alongsideofthedrag strip/racetrack 9 2007 Summary: •Campground(above ground)wasfully dismantledwithallRV sitesremoved •Aportionofthe interiorroadwaywas removed 10 2008 Summary: •Thecampgroundis stagedwithnumerous containersunrelatedto thecampground •Nootherapparent changestothe campground 11 2009 Summary: •Noapparentadditional changestothe campground 12 2010 Summary: •Noapparentadditional changestothe campground 13 2011 Summary: •Noapparentadditional changestothe campground 14 2012 2012 15 Summary: •Noapparentadditional changestothe campground 16 2013 17 TheCCAAshould : •WorkwiththeU.S.DepartmentofCommerce(EDA)to determineiftherewerecontinuingresponsibilitiesforthe project. •ProvideClerk’sFinancewithappropriatepaperworkto accuratelyreflecttheassetrecordsandvalue. Inthefuture,theCCAAandCountyshould : •ComplywiththeCodeofFederalRegulations(CFR’s),grant agreements,andgrantassurances. •Obtaingrantorapprovalpriortodisposalofgrantassets. •Monitorassetsandcapitalprojectstoensureassetsare appropriatelyrecorded. OverallRecommendations 18 •Thecampground/RVsiteswereconstructedandpaidforwith grantandCountyfunds.Theassethadaninitialestimatedlife of20years.Thegrantapplicationindicatedtheassetwouldbe usedandmaintainedasacampground/RVsitesfor20years. •Thegrantagreementwas“terminatedforconvenience” withoutaddressingcontinuedgrantrequirements. •Thecampground/RVsiteshavebeenimproperlydisposed withoutapprovalfromthegrantoragency. •TheCCAAdidnotfollowassetdisposalproceduresorcomplete theappropriatepaperworkfordisposaltoremovetheasset fromtheCountyrecords. •Allrequirementsofthegrantshouldbespecificallyaddressed attheterminationofthegrantagreementand/orproject. Conclusion 19 Thankyou 20