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Backup Documents 04/08/2014 Item #16D10 ORIGINAL DOCUMENTS CHECKLIST & ROUTING SLIP �y TO ACCOMPANY ALL ORIGINAL DOCUMENTS SENT TO u THE BOARD OF COUNTY COMMISSIONERS OFFICE FOR SIGNATU Print on pink paper. Attach to original document. The completed routing slip and original documents are to be forwarded to the County Attorney Office at the time the item is placed on the agenda. All completed routing slips and original documents must be received in the County Attorney Office no later than Monday preceding the Board meeting. **NEW** ROUTING SLIP Complete routing lines#1 through#2 as appropriate for additional signatures,dates,and/or information needed. If the document is already complete with the exception of the Chairman's signature,draw a line through routing lines#1 through#2,complete the checklist,and forward to the County Attorney Office. Route to Addressee(s) (List in routing order) Office Initials Date 1. 2. 3. Jennifer Belpedio County Attorney Office -ate 419IItt 4. BCC Office Board of County Commissioners \ ! J 'kV:3K 5. Minutes and Records Clerk of Court's Office 3 PRIMARY CONTACT INFORMATION Normally the primary contact is the person who created/prepared the Executive Summary. Primary contact information is needed in the event one of the addressees above,may need to contact staff for additional or missing information. Name of Primary Staff Natali Betancur � f� Phone Number 239-252-4059 Contact/ Department �� Agenda Date he • as 04/08/14 Agenda Item Number 16D10 Approved by the : _ Type of Document Grant Applicatiop. �� Number of Original 1 Attached Documents Attached PO number or account number if document is to be recorded INSTRUCTIONS & CHECKLIST Initial the Yes column or mark"N/A" in the Not Applicable column,whichever is Yes N/A(Not appropriate. (Initial) Applicable) I. Does the document require the chairman's original signature? NB 2. Does the document need to be sent to another agency for additional signatures? If yes, NB provide the Contact Information(Name;Agency;Address;Phone)on an attached sheet. 3. Original document has been signed/initialed for legal sufficiency. (All documents to be NB signed by the Chairman,with the exception of most letters,must be reviewed and signed by the Office of the County Attorney. 4. All handwritten strike-through and revisions have been initialed by the County Attorney's N/A Office and all other parties except the BCC Chairman and the Clerk to the Board 5. The Chairman's signature line date has been entered as the date of BCC approval of the NB document or the final negotiated contract date whichever is applicable. 6. "Sign here"tabs are placed on the appropriate pages indicating where the Chairman's NB signature and initials are required. 7. In most cases(some contracts are an exception),the original document and this routing slip NB should be provided to the County Attorney Office at the time the item is input into SIRE. Some documents are time sensitive and require forwarding to Tallahassee within a certain time frame or the BCC's actions are nullified. Be aware of your deadlines! 8. The document was approved by the BCC on 04/08/14 and all changes made during NB the meeting have been incorporated in the attached document. The County Attorney's Office has reviewed the changes,if applicable. ' 9. initials of attorney verifying that the attached document is the version approved by the BCC,all changes directed by the BCC have been made,and the document is ready for .e Chairman's signature. 1:Forms/County Forms/BCC Forms/Original Documents Routing Slip WWS Original 9.03.04,Revised 1.26.05,Revise. .24.05;Revised 11/30/12 16010 Martha S. Vergara From: Betancur, Natali Sent: Friday, April 11, 2014 11:48 AM To: Martha S. Vergara; Eberl, Amanda Subject: RE: Grant Application & Reso from the 4/8/14 BCC Meeting Agenda Item #16D10 Hi Martha, We actually need to pick up the original since it goes to HHVS over in building H and we need to scan it and submit a complete packet with copies. Amanda- do you think you'll have an opportunity to pick this up today please? If not let me know and I will make time. Thank you, Natali From: Martha S. Vergara [mailto:Martha.Vergara@collierclerk.com] Sent: Friday, April 11, 2014 11:40 AM To: BetancurNatali Subject: Grant Application & Reso from the 4/8/14 BCC Meeting Agenda Item #16D10 Importance: High I have the grant application and just need to know the following: Where do I mail it to? Do you need certified copies of the Resolution? Thanks, Martha Vergara, BMR Senior Clerk Minutes and Records Dept. Clerk of the Circuit Court & Value Adjustment Board Office: (239) 252-7240 Fax: (239) 252-8408 E-mail: martha.vergara @collierclerk.com Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request,do not send electronic mail to this entity.Instead,contact this office by telephone or in writing. 1 16010 Martha S. Vergara From: Betancur, Natali Sent: Friday, April 11, 2014 1:06 PM To: Martha S.Vergara Subject: RE: Grant Application & Reso from the 4/8/14 BCC Meeting Agenda Item #16D10 What I meant by complete packet is that we need copies made before it is submitted to HHVS. From: Martha S. Vergara [mailto:Martha.Vergara@collierclerk.com] Sent: Friday, April 11, 2014 12:54 PM To: BetancurNatali Subject: RE: Grant Application & Reso from the 4/8/14 BCC Meeting Agenda Item #16D10 Complete packet? This isn't a complete packet.. what's missing from this packet. As with contracts and other grant applications, all documents that go with the packet including the copies are sent to the Board for signature. There shouldn't be anything added to the packet once the BCC Chairman signs what is to be submitted. From: Betancur, Natali Sent: Friday, April 11, 2014 11:53 AM To: Martha S. Vergara Subject: RE: Grant Application & Reso from the 4/8/14 BCC Meeting Agenda Item #16D10 No problem...do you need us to do anything? If not just let us know when it's ready and we will pick it up. From: Martha S. Vergara [mailto:Martha.Vergara@collierclerk.com] Sent: Friday, April 11, 2014 11:51 AM To: BetancurNatali; EberlAmanda Subject: RE: Grant Application & Reso from the 4/8/14 BCC Meeting Agenda Item #16D10 The document isn't ready yet.. need to get a signature from the CAO. From: Betancur, Natali Sent: Friday, April 11, 2014 11:48 AM To: Martha S. Vergara; Eberl, Amanda Subject: RE: Grant Application & Reso from the 4/8/14 BCC Meeting Agenda Item #16D10 Hi Martha, We actually need to pick up the original since it goes to HHVS over in building H and we need to scan it and submit a complete packet with copies. Amanda- do you think you'll have an opportunity to pick this up today please? If not let me know and I will make time. 1 16010 Thank you, Natali From: Martha S. Vergara [mailto:Martha.Vergara@collierclerk.com] Sent: Friday, April 11, 2014 11:40 AM To: BetancurNatali Subject: Grant Application & Reso from the 4/8/14 BCC Meeting Agenda Item #16D10 Importance: High I have the grant application and just need to know the following: Where do I mail it to? Do you need certified copies of the Resolution? Thanks, Martha Vergara, BMR Senior Clerk Minutes and Records Dept. Clerk of the Circuit Court & Value Adjustment Board Office: (239) 252-7240 Fax: (239) 252-8408 E-mail: martha.vergara(acollierclerk.com Under Florida Law,e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request,do not send electronic mail to this entity.Instead,contact this office by telephone or in writing. 2 16010 RESOLUTION NO. 2014- 6 8 RESOLUTION AUTHORIZING THE SUBMITTAL OF AN APPLICATION FOR A GRANT TO THE COLLIER COUNTY HOUSING, HUMAN AND VETERAN SERVICES DEPARTMENT, COMMUNITY DEVELOPMENT BLOCK GRANT WHEREAS, the Collier County Housing, Human and Veteran Services Department encourages the improvement of low-to-moderate income areas through the Community Development Block Grant(CDBG); and WHEREAS, Collier County desires to expand the only fitness center available to Immokalee to enhance the fitness opportunities for Collier County residents and visitors; and WHEREAS, Staff has requested that the Board of County Commissioners authorize the submittal of a grant application on behalf of Collier County and to authorize the County Manager or designee to accomplish the goals of such a grant, if awarded to the County. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY,FLORIDA that: The Board of County Commissioners authorizes Chairman signature and staff submittal of the grant application, attached hereto, and authorizes the County Manager or designee to administer the grant on behalf of the Board with all understandings and assurances contained therein. This Resolution adopted this ? k, day of N,,k 2014, after motion, second and majority vote in favor of adoption. ATTEST,:...;;:. , BOARD OF COUNTY COMMISSIONERS DWIG I'E 3'2OCK, Clerk COLLIER CO NTY, 'LORIDA F Attes(as to Cha10» m Henning, Ch.' an ` ep�?ty 1�rk To H signature only.,.... . ,: Approvdd as to form and legality: Jenni r A. Belpedi G 16010 MEMORANDUM Date: April 15, 2014 To: Elly Soto McKuen, Grant Support Specialist Housing, Human & Veterans Services From: Martha Vergara, Deputy Clerk Minutes & Records Department Re: CDBG Grant Application Expansion of the Immokalee Sports Complex Enclosed, please find one (1) original of the document referenced above, (Agenda Item #16D10) which was approved by the Board of County Commissioners on Tuesday, April 8, 2014. Once the request for funding letter has been signed and accepted by your office please forward a copy to the Minutes and Records Department, so that we have a complete copy as part of the Board's Official Records. If you should have any questions, please call me at 252-7240. Thank you , 1 6 01 0 RESOLUTION NO. 2014- 68 RESOLUTION AUTHORIZING THE SUBMITTAL OF AN APPLICATION FOR A GRANT TO THE COLLIER COUNTY HOUSING, HUMAN AND VETERAN SERVICES DEPARTMENT, COMMUNITY DEVELOPMENT BLOCK GRANT WHEREAS. the Collier County Housing, Human and Veteran Services Department encourages the improvement of low-to-moderate income areas through the Community Development Block Grant (CDB(i); and WHEREAS, Collier County desires to expand the only fitness center available to lmmokalee to enhance the fitness opportunities for Collier County residents and visitors; and WHEREAS, Staff has requested that the Board of County Commissioners authorize the submittal of a grant application on behalf of Collier County and to authorize the County Manager or designee to accomplish the goals of such a grant, if awarded to the County. NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA that: The Board of County Commissioners authorizes Chairman signature and staff submittal of the grant application, attached hereto, and authorizes the County Manager or designee to administer the grant on behalf of the Board with all understandings and assurances contained therein. This Resolution adopted this ?k-1,., day ofcr, l,, 2014, after motion, second and majority vote in favor of adoption. AYH lST, BOARD OF COUNTY COMMISSIONERS I)VricillIT,. BROCK, Clerk COLLIER COyN1 Y, Fl ORIDA Iyi-----------L_ ' -----\ Attes as—t-c)Chairm-.7 Tlepulyt 1 rk— Tom Henning Ch4finan signature only. ., State ot FfondY County of COLLIER ApproN dd as to form and ., I.tY c, ,. ry, , N v.,. legal it.).: 1.HERE`ak tERTIFY.THATtis is a true and corrai4oyfy pi.,A docurrientotlfile in Boardltlinutos 00-Rec94s.of.Collier County Atio Jennt r A. BelpediO VVIII\ltZSATty'n'i#. a ' oft c3eths DWIGHT --.43p ; '`Eiki<OF COATS 4 ...._.- a '16010 APPLICATION CHECKLIST Collier County Parks and Recreation: Expansion of Immokalee Sports Complex Fitness Center Insert Organizations Name and Project Name COLLIER COUNTY. FISCAL YEAR 2014/2015 HTIVS GRANT APPLICATION COVER CHECKLIST Place this checklist on top of the application. Submit the following pages in the order outlined below plus required exhibits and any attachments. APPLICATION CHECKLIST Et Applicant Information 4,0 Agency Organization Information &0 Project Summary Information r4 National Objectives ' Indicator Activity Code(huE)Matrix Codes) C4 Impact on Collier County's Priority Needs 'A Project Description and Goals &� Project Implementation Plan and Readiness to Implement r1 Experience and Capacity O. Financial Management and Budget — Budget Summary andItemization Sh,m-0penuingand Services N0 Budget8ommm>uo d Itemization Sheet-Construction andlor Rehabilitation O Budget Summary and Itemization Sheet- Land Acquisition and/or Property Management P,,,4 Estimated Program Income O leveraged or Match Funds kJ Environmental Issues O Exhibits 50i (c)(3)IRS Tax Exemption Letter Articles of incorporation 0By'\.a,/s ■41 Organizational Chart ill I ist of Board of Directors Resumes,Pay Sm|oowith Job Doocriyhon, State of Florida Conificouof Good Standing N --• Preceding 2'yuur audits including management letter and findings Acknowledgement Letter Affidavit ofConipliancc with Federal.State,i.,ocal Regulations 0� Conificmi000fCDB0�8OME/ES0 PvndedCunuromium{Rehahi}iuuionPu�ccu Acknowledgement of Religious 0,AuniomionRequirements(m8uchrd) �—CrnihmtlonKogardin&Dohurment,8u»penoivo.(ue}igibi\i,y Voluntary Exclusion El Procurement Policy • Match documentation Internal Revenue Services Form 990 AS APPLICABLE O Verification of site plan plat approval Verification of zoning C Location map'photo at site Floor plans 0 Relocation plan • Market Study [] ProjeuProtbmm __ 1 6 01 0 April 8, 2014 Ms. Kimberley Grant, Director Collier County Housing, Human and Veteran Services 33]9El'umiam( Trail, Suite 2|| Naples, FL 34112 RE: Request for Funding under the FY2014-2015 CDBG/IIOME/ES(i Grant Application Cycle Dear Ms. Grant and members of the RRC': l have read the Collier County housing, Human and Veteran Services (}lHV8) application 6orFY20)4' 2015 111)1) Funding. On behalf of Collier County Board of County Commissioners, as the duly authorized signatory for Collier County Board of County Commissioners, I agree to and accept the terms, specific limitations, and conditions expressed therein. The information contained in this proposal or any part thereof, including exhibits, schedules and other documents, delivered to the County are true, accurate and complete. This application includes all information necessary to ensure the statements therein do not, in whole or in part. misrepresent or mislead the County as to any material facts. By signing below, the undersigned acknowledges that he/she has read and understand the Certifications attached hereto and, if awarded CDBG/HOME/ESG funds, as applicable, the Applicant will be able to comply fully with the provisions of those Certifications and will be able to comply with all additional applicable federal, state and local requirements, including procurement and financial management. Applicant a \xouoknon1cdgomLbodifofbodingr econucndo1iouimoude{br\esuthuo(be full a oo unt applied for, additional documentation including a revised budget, scope of work and proposed uuuo '" scds ay be requested prior to fi funding determinations. 'l'he County reserves the right ght to verify that that authorized signature above is authorized to bind the Application (on behalf of the Organization) and may require the Application to submit documentation verifying such authority. Sincerely, Signature of Agen .:"Representative / Chairman Tom Henning District 3-Board of County Commissioners Approved as to form and legality , S7^o� Assistant Count: orney - ~4�� `*� �~~ ., 1 6 01 0 COLLIER COUNTY HOUSING,BATMAN&VETERAN SERVICES GRANT APPLICATION Organization Name: Collier County Hoard of County Commissioners Organization Mailing Address: 3299 Tamiami Trail East Physical Address if different: N/A Phone:239-252-4035 Contact Person/Title: Barry Williams Contact Email Address: BarryWilliamsAcolliemov.net Federal Tax ID#: 59-6000558 DUNS#: 076997790 AGENCY ORGANIZATION INFORMATION I. Is your organization a private non-profit with 501(c) (3) status? Yesb N 11, Years in Operation: 2. If your organization or agency faith based? Yesn N If yes, all faith-based organizations must complete and attach Acknowledgement of Religious Organization Requirements Form. 1. Agency has written personnel, fiscal/procurement & implemented policy?* *IIousing, Human &Veteran Services will review item 3 upon award. Yes 12 Nor] 2. Agency has a written operating procedures manual? Yeskil NoE * Housing, Human & Veteran Services will review item 4 upon award. 3. For all ESG applications, Agency MUST participate in the Continuum of Care Homeless Management Information System (HMIS)process or similar system'? YesL.J No Agency agrees to the Data Quality Standard of HMIS? Yesl I NoE) 4. Is your organization applying as a Community Development I lousing Organization(CHDO)? If so, must have certification YesEl No with application for certification to qualify. C;) ' 161) 10 PROJECT SUMMARY INFORMATION PROJECT FUNDING REQUEST$94`265 Type of Funding Requested: CMG X HOME ESG Total Project Cost: $94,265 L)epending on the number of application,there may be some instances where 88VS decides to award less than the requested amount of the application. win the organization accept a lesser amount? Yes Nor— If so, what would be the amount acceptable? Would appreciate the opportunity to discuss. NATyONALOBJECTDVES ISetect One and Provide Justification) Which oCthe three National Objectives will this project {urgct? pi1 Benefits low and moderate income persons (%4CFR 570.208(a)) For the National Objective (bu1 principally benefits low and moderate income persons is selected, describe how the activity will address ONE of the subcategories listed below: I) Area Benefit Activity Those projects cordudouiiu000iAbborbnndconsiobngprcduroinon1|yofl.K4l persons and providing services for such persons, yet could he available to other non-income eligible persons in the area. See Appendix 2 map showing LMA areas located within Collier County. This information can be documented by documenting that the area is primarily residential (e.g.,zoning map); and that the income characteristics of households in the service area(i.e., Census data) 2) Limited Clientele Activity Those that benefit a specific group of people(rather than all the residents in a particular area) who are, or presumed to be, income eligible. In order to meet the LMI Limited Clientele criteria, the activity must: serve at least 5 1% LMI. as evidenced by documentation and data concerning beneficiary family site and income; have income eligibility requirements which limit the service to persons meeting the [.M| income requirements, as evidenced by the administering agcncy's procedures, intakelapplication forms, income limits and other sources of documentation; serve a specific group presumed by hUt) to be income-eligible include: abused children,battered persons, elderly persons,handicapped adults,homeless persons, illiterate persons, migrant farm workers and persons living with AIDS; and be of such a nature and in a location that it may be concluded that the activitys clientele are LM[ 3) Income Eligible Housing Activity—These projects add or improve a permanent residential structure wherein, upon completion, income eligible persons will occupy 51%or more of the housing units. 4) Job Creation or Retention Activity—A project which creates or retains permanent jobs, of which at least 51%are either taken by or available to income eligible persons. JUSTIFICATION: Immokalee Florida is a LMI Area in Collier Co Exhibit A). As shown below, the homuka(ee Sports Complex is centrally located within this I.Ml Area, which is predominantly inhabited by LMI persons. The racial makeup of the community is as follows: 1 6 01 0 Race Percentage of Community Hispanic 70.98 African American 18.03 White 3.19 Native American 1.03 Asian 0.20 Pacific Islander 0.19 Other races I 6.38 There were 4,715 households with the following composition: Family Category Number of each category Children under the age of 18 living with them 49.7% Married couples living together 45.5% Female householder with no husband present 20.0% Non-families 22.9% Just individuals 13.1% Living alone and <65 years or older 3.9% Average family size 4.10 Related to income the following represents the area: Household information Amount/Percentage Median household income $24,315 Median income for a family $22,628 Percent of families below thepoverty line 34.6% Percent of population below the poverty line 39.8% Percent of those under age 18 below the poverty line 46.1% Percent of those over age 65 below the poverty line 26.9% Map of Immokalee Florida,Google Maps ,ot 4.4 16010 Aids in the revention or elimination of slums or blight (24 CFR 570.208(b)) For the National Objective that principally uidmimthuprevemtkonwfolinm)nudao *Kolmnmumrb1' ht is selected, describe how the activity will address ONE of the subcaicgorics listed below: I) At least 25%of the properties throughout the area exhibit the following: a. Physical deterioration of buildings/improvements: b. Abandonment of properties: c. Chronic high occupancy turnover rates or chronic high vacancy rates in commercial or industrial buildings; d. Significant declines in property values or abnormally low property values relative to other areas in the community; or e. Known or suspected environmental contamination 2) Public improvements throughout the area are in a general state of deterioration. l)ocumentation must he maintained by the grantee on the boundaries ol the area and the conditions that qnu!iOrdtheorrnuttbohoucofitsdesigoo1ion, 'l.bedcsignutionofonarcumss|umnrh|iebtcdrunnthoro' determined every 10 years for continued qualifications. JUSTIFICATION: N/A ------------------------- ----- ---- lifies as a certified urgent need (24 CFR 570.208(c)) For the National Objective that principally qualifies as a certified urgent need is selected, describe how the activity will address ONE of the subcategories listed below: It is possible for public services activities to qualify under this National Objective i[the public services is designed to alleviate existing conditions that OSC a serious and immediate threat to the health or welfare of the community and following conditions are met: I) The conditions are of recent origin or recently became urgent; and 2) The grantee is unable to secure other funds to support the activity. JUSTIFICATION: N/A .,. , . . . , . .,-,—. , , , , . , 1 _ , 6 1 INDICATC)GXACTIVITY CODE (HUD MATRIX CODES) Select one of the IIUD Activity Codes listed 03F below that best reflects the proposed p 'rc1: 03F ' See Appendix 4 for more complete description of matnx codes. 11 pro]ect rcUectxrooccthunlooubixcodc, must submit multiple applications. Cede L Activity Description Code , Activity Description 01 Acquisition of Real Pro•crt ' 02 Disposition .... 04 Clearance and Demolition 04A Clean-up of Contaminated Sites 08 Relocation �'�`��- 20 Planning 21 \ General Pr Q/um&dmioistrudon 21B Indirect Costs 2 IC Public Information 211) Fair llousing Activities 211.; Submissions or Applicatitins for Federal Programs u�� ^, , ^z� 14E Rehab:Publicly or Privately Owned 17A Commercial/Industrial Land Acquisition/Disposition CooxnnziolJndusoio| I 7B CommcrdaNnduu/ria||o6notmcmo |7C Commcrcia|/|nduxtriu|BuiNing Acquisition- _ Development Construction Rehab 171) Other Coinmercial/Industrial Improvements 18A Economic Development-Direct Financial Assistance to for-profit businesses }8B 1-;onriomic Development Technical Assistance VxC K4icmbutrgpdneAoois:mce _ � ' , ��/u��:?, �-*� ��z��»�&8�Q�� "�N�8��0�@ `��0��6�� `.'.�. 12 Construction of Housing 13 Direct Homeownership Assistance 14A Rehab:Si le-Unit Residential 148 Rehab:Multi-Unit Residential 14C Public}lousing Modernization 141) Rehab:Other Publicly-Owned Residential Building I 4F Energy Efficiency Improvement 140 Acquisition-for Rehabilitation l4H RobohiUtxtiooAdminioontion |4| Lemd-8oucd/Lcod Hazard Tcnt/&ha(umcn\ 16A Residential Historical Preservation 19E Operation and Repair of Foreclosed property ,- Public Facilities and Infrastructure Ittirrovertlenls ' 03 Public Facilities arid Irnproventerits(tieneral) 0:3A Senior Centers ' 0313 Handicapped Centers 03(; Ilorrieless Facilities 031) Youth Centers 0313 Neighborhood Facilities 03F Parks,Recreation Facilities 03G Parkingfacilities 0311 , Solid Waste Disposal Improvements 031 Flood Drain Improvements 03J ,_,Water/Sewer Improvements 03K Street Improvements 031,, Sidewalks 03M Child Care Centers 0JN Tree Planting ------ ---' 030 Fire Stadonv/['qo' mcot — 03p RcalLhPucUideo 03Q Abused and Neglected Children Facilities 03R Asbestos Removal 03S Facilities for AIDS Patients(not operating costs � ° �� `'. ,.'."^ 05 Public Services(General) . 05A Senior Services 05B Handicapped Services _______________ 05C Legal Services O5D Youth Services 056 'rramsportgiou8crviocs 05 Substance Abuse Services _ . , , ,..... , ,,,, , , 1 6 DI 0 • 05G j Battered and Abused Spouses 05H Employment Training 051 Crime Awareness 05.1 Fair Housing Activities 05K Lond|onKTonxn`Counseling� 05/. Child Care Services 05M Hoo|thSu,ium V5N __ Abmcdond��e8|comdChUdum 050 K4com|BewkhServices 05y Screening for Lead-Based Paintil cad Hazard Poisoning 05Q Subsistence Payments 053 Rental Housing Subsidies 05K Horneownership Assistance(not direct) 115l' Security Deposits ------- _____ ' �{�� ~ _ =��"��'�`~'~ '' ��`' `' ^ ^' v*'r^` - .' 07 Urban Renewal n 09 | ��Kmu||�m� | | Phv�6yOwned{��t�o ---- 15 Code Enforcement I 9C Y4nu'pmfitorganizational capacity building 22 1.1riprog,rarnnted funds I 6B Non-Residential r - _ ' --------------- * Should selected matrix code conflict with Consolidated 'tan; those projects will not he funded. Emergency Solutions Grant M t U Code �� _ ,.�a �~ � � ��~ ' `"", E8G13 # l Street Outreach ESG13 #2 --------- -------- llSG13 #3 Homeless Prevention 28[}l3 #4 Rapid Re-Housing ESG13 # 5 Data Collection(IIM]Q)_____________________ (6;,.) 16010 IMPACT ON COLLIER COUNTY'S PRIORITY NEEDS NOTED ON PAGE 3 (Not to exceed two pages) In this section, clearly and concisely state how the proposed p ject will: • Address one (or more)of the County's priority needs(identified on Page 3) for benefiting I,M1 persons. the prevention or elimination of slum or blight or address homelessness. • Describe the need for the p 'co1uainglocn| du1auodinhonnniion. • Articulate a rationale for the project oc|u(ed to the projects purpose(s) • Should explain how the project `ai|luddrcaadbca(otednati000\ ohiccdvcuuuddet000ioctheJcmuundfbr the project. u- In some instances justification may be in the form of a market ana ysis of the target population and/or the community. • Address whether this project is a duplication of services offered by others in the community. If the project is a duplication, describe how this project project will he different from the other programs, The project is consistent with meeting Nationa Objective#1 and will serve principa ly those who are LMl, i.e., earning at or below 80% of the median income. This is a public facilities initiative that seeks to expand existing fitness center facilities at the Immokalee Sports Complex. In a report prepared by the Health Planning Council of Southwest Florida, Inc. in 2013 on the Health Assessment of Collier County, prevention and management of chronic illnesses, particularly for luv, income residents was cited as a top concern. Preventative methods that help combat such chronic conditions, such as obesity, type 2 diabetes, heart disease, etc. include aerobic and cardiovascular training such as weight lifting and use of fitness equipment. Currently, the only fitness center in the town of Immokalee is one located at the Immokalee Sports Complex and operated by the Collier County Parks and Recreation Department. This facility has seen an increase in membership in the last three years of 67% with Fiscal Year 11 (FY) memberships at 2,000 and FY 13 (year ending September 30, 2013) at 3,333. The facility itself is an original part of the Immokalee High School that was built in the 70`m and was converted to a fitness center by the Parks and Recreation Department in the 90's. The project seeks to renovate the existing facility by expanding the fitness center into what is now the adjacent storage area. In addition, the entire facility will he renovated to upgrade and meet current codes related to public facilities. The lack of another type of facility from the private sector has created excessive demand on the lmmokalee Sports Complex Facility to the point that it has become crowded and over utilized. Space limitations brought by the existing facilities require expansion and the potential exists to double the size of the facility with CDBG funding. The Department has received numerous requests to upgrade the facility due to the current age and use of the facility' and is identified as a priority need within the Immokalee Community. 20 =^��m�m,,m , °�°�^ 1 6 01 0 EXPERI NCE AND CAPACITY (Not to exceed two pages) Explain how the organization's roles and responsibilities are clearly defined. • Document the experience in completing the p ject listed in the application and that each member understands and accepts their rol c(s), • How the organization has sufficient capacity to administer the proposed project. |no|udcmkuffioAlcvc|o, time commitments, contributions to the process, qualifications of key staff and organizational structure. • Demonstrate specifics on how the organization has been successful from past performance with grant funding. • What checks/balances are in place to avoid potential (real or perceived)conflicts of interest? • Explain in detail the ability of the organization to provide programmatic oversight for this grant funded project to ensure full grant program and fiscal compliance. The applicant has successfully completed two CDBG projects. The first project is the Senior Center expansion located at East Naples Community Park. The second is the Immokalee South Park Community Center. Both of these projects are construction, expansion projects to benefit LMI neighborhoods to serve children, adults, and seniors. With this experience, the Department has developed capacity to manage these types of complex, federal grants to completion. Currently, the Department Director oversees the entire Parks and Recreation Department and ensures timely completion of contractual responsibilities associated with the Department. The Operations Manager oversees the financial aspects of the Department and will he responsible for overseeing appropriate documentation for all aspects of the grant if awarded. The Department's Operations Analyst has direct responsibilities for the specific grant reporting duties. Each of these individuals through the development of applying, receiving, and managing CDBG funds and working with the Housing, Human, and Veteran Services have developed necessary experience to support this project. The Department engages in Ethics training from the Collier ('ounty Board of County Commissioners and understands the various elements to avoid any perceptions of conflict of interest in managing a project of this nature. Procurement of services for construction is governed by local ordinance, and the Department will continue to work closely with the Collier County Purchasing Department to ensure products and services associated with these funds are procured competively, consistent with Federal rogu]oiiona, and efficiently. List all prior youruvvmrdao[CD88/{OME/2S(] fbn/Ung. Stm1vvhhdbonnosicccouiFundingycam. If none, mark this box: r-' Fiscal Year Amount of Award Clients Served Project Location ______ FY 14 $775,000 2,500 |mmoka|ee FY 15 S503`000 1,800 | East Naples ____ 1 6 DI 0 PROJECT DESCRIPTION AND GOALS (Not to exceed two pages) The narrative should include concise and complete description of the p ject and its beneficiaries including: • Data, where appropriate, • Service location(may he a physical address. census tract and/or geographic area) for the project, • Rrationalc for service location and income range. • Project goals and objectives must respond to an identified problem, need and community demand and shall he achievable, measurable, time-limited and clearly stated. • Describe how the p ject goals and objectives support and further the organizations goals and objectives. Be as descriptive as possible including the targeted population. In addition to the requirements above, provide specific intbrmation for the following types of projects: LAND ACOUISITION/PROPERTY MANAGEMENT • Discuss how the value of the property is less than or equal to the appraised valuo. • Indicate whether there will be a mortgage after funding is Used to acquire property. If so,provide clear and concise details ol the mortgage terms, i.e., timeframes, interest rates, etc. • Discuss how the participants in the facility will meet one of the national objectives, how the organization will document the participants will meet the objectives. • Identify if there are any potential conflicts of interest in the land acquisition process. • Discuss whether there are existing occupants on the site to be acquired. o Describe how and when they will be relocated. Note: All land purchases are subject to the Uniform Relocation Act even if there are no occupants on site. o Describe the organization's plan to notify tenants and owners ol relocation. • i)iscuss the zoning on site and if there needs to be a zoning change. outline the steps and timefratnes. As applicable provide a timeline and specific steps that will be taken to begin the construction phase of the new facility. o Is the p ject in a County/City right of way? If so, provide a letter giving ynruo'issiootousc1hc right of way. • If known, provide postal address of the property. List all addresses for scattered site developments. • If known, Provide the legal description of the property and attach the legal description as Exhibit ) • If known, Demonstrate site control through such documents as fee simple, lease, option (include type and period) and any other type of'site control documentation. • If funding will demolish existing housing units and be replaced with new construction, explain how the new units will be made available to low/moderate income individuals/families. Project must ensure a replacement unit is constructed for each unit demolished.This could include but not limited to, a marketing plan, advertisements. etc. � \ �J ___ . . 16 010 CONSTRUCTION/REHABILITATION • Provide an overview of new construction and/or building rehabilitation. • Include documentation as to why new construction/building rehabilitation is necessary. • Provide any data to support the decision to make improvements. • The timeline below will be incorporated into the contract agreement should the project be selected for funding. For HOME projects only, applicant must provide the following: • Project Pro Forma Underwriting Guidelines are attached as Appendix 6) • Market Study (provides the basis to determine the need for the project). The market study should follow the Collier County's Market Study Guidelines, attached as Appendix 9) NOTE, if pre-development process has not been completed or in place, the County may consider awarding only design/permitting funds, but not construction in the current year. If other federal/state/local 'funding is involved, identify timetrames, restrictions, or anything that will affect the completion of the project. This project seeks to renovate the existing facility at Immokalee Sports Complex to double its current size. The current facility is often crowded due to the lack of existing facilities elsewhere in Immokalee. It is anticipated that renovating this facility will allow for improved conditions in this small, cramped fitness center and increasing the space used for fitness activities. The expansion of the Immokalee Sports Complex Fitness Center will involve redesign of the existing facility and rehabilitation of the existing storage facility adjacent to the facility. The Department has contracted Disney Associates, PA to provide a conceptual design of the renovation and can be found in Exhibit B. In examining the proposed conceptual design, the facility would be expanded through developing an opening with the existing facility into the adjoining storage space. Bathrooms would he added to the facility in addition to windows for exposure of participants to natural light and views of the surrounding neighborhood. Given the age of the facility, the expansion would also include upgrading existing fire suppression devices, air conditioning, and sewer and utility connections. A portion of the project would to be to demolish the existing breezeway leading from the main Sports Complex to the Fitness Center and install a new breezeway. Immokalee Sports Complex is located at 505 East Escambia Street in Immokalee. The physical location is central to the town of Immokalee and walk able to a number of residents who live in this community----thus the popularity of the fitness center. Many participants who use the current fitness center are LMI individuals and families. Currently, membership at the facility is 3,333. The square footage of the existing fitness center is approximately 1600 square feet. Current fitness standards suggest allocating 40 square feet per person for a total capacity of this center of 40 participants at any one given time. Project goals associated with the facility include increasing floor space at the facility to support the increased membership that currently exists. Upon successful expansion of the project, the Department will demonstrate an increase in capacity from 40 participants to 80 participants. Participants will also participate in a before and after survey to assess their level of satisfaction of the fitness center. Project goals will demonstrate an appreciable (>10% increase in satisfaction) after completion of the project. This project will be directly connected to the National Objectives of serving individuals and families who are I.,M1 and in the development of this important Community/Public ("47) ,• _ 1 6 010 OPERATING AND SERVICES • Identify if the request is for the same program as previously awarded from Collier County or another federal funding source. • If the project is an existing project, explain in detail how this is an expansion. HUD funding will not be provided to an on-going existing service unless there is expansion. • If the project is using a unit rate, 1111 VS must approve the unit rate prior to submission of the application. • Identify if the project has an existing agreement with another party to provide services under the prospective subrecipient agreement in place prior to the application. If so, provide details on how the contract was procured and what services are provided. 16010 ( 0MM UNITY HOUSING I)EVELOPMENT ORGANIZATION (CHDN) nt must complete the CfDO certification checklist/application ou1lived6wAnnemdix8amdxubnnit it wit/i the grant application) /\minimum ofl5 percent of the 2O\4 HOME funds is reserved for projects dove\oped, nwncdnrsp0000rcd hyCBDDu. ThcTlOM}Zrogu\ohouadcOncaCBDOod24CF}tPurtg2.2. ACDDOiauprivn\cnou-proOt, community based service organization with the purpose and the capacity to provide and develop decent, affbrdahle housing for the community it serves. A property completed CHDO checklist along with all required exhibits must be provides as part of this proposal by previously designated CHDO;s and by organizations seeking CIIDO designations. The CIIDO checklist is attached as Appendix 8 and must be completed with the application. If the organization meets all ohtcrioB}]\/3 staff will certify the organization prior to funding. The service area of the CHDO must include the area in which the proposed development is located. The CII DO must provide one of the following three(3)required roles in the proposed development as outlined in24CFll92.3O0: • Developer A CIlDO is a—developeri when it owns a property and develops a project ject or has a contractual obligation to a property owner to develop a project; and performs all functions typically expected of ior-proht developers, assuming all risks and rewards associated with the role For rental housing, the CBDO must obtain financing, rehabilitate or construct the project. lfiinwnuthe property, the C}|[)O may maintain ownership and manage the project long terms or transfer the project to another entity for long term management. If it does not own the property.the CFID() must enter into a contractual obligation with the property owner independent of the County. • Owner–A ClIDO is an —ownerl when it holds legal title or has a long term leasehold interest in a rental property. The CHDO may be an owner of more than one corporation, partnership or legal entity. If it owns the project in purtocrobiy, then it or its wholly owned subsidiary must be the managing general partner with effective decision making authority. The CHDO may be both —owrierl and—developer!. • Sponsor–A CHDO is a—sponsorl for HOME assisted rental or homebuyer housing according to the circumstances outlined below. In all cases the CHDO must always own the property prior to the development phase. o For I IOME assisted rental housing, the ('HDO may develop a project thu1itvvonaurpmtiu||y owns and agrees to convey ownership to a second non-profit organization at a pre- determined time prior to or during development or upon completion of development. The HOME funds are invested in the pro 'rc\owncd by the CUDO. The Cll[}O sponsor selects a non-profit organization prior prior to commitment of IJOME funds that will obtain ownership of the property. The non-profit assumes the HOME obligation from the CllD0 including repayment for the project. If the property is not transferred to the non-profit sponsor retain liability for the I JOME obligation. AND • The non-profit organization must be financially and legally separate from the CBDO sponsor. l'hc C}{DD sponsor must provide sufficient resources to the non-profit organization to ensure long term operating of the p jcc1. 1 6 Di 0 ENVIRONMENTAL ISSUES Environmental Reviews are required for each project. Be sure to include time and cost of the Environmental Review into the budget and project timeline. If an environmental review has already been completed for the project, attach it with the application. The review must have been completed within the last three years. Note: If any of the above items is marked yes, please provide an explanation below of how the proposed project is affected and the expected impact on the surrounding environment. pPIAsOT0N: Thesiteof the proposed rvr atiojisyjthintpeO-year fipod plains precyion will be followed t oensure mdi aanon is nro vid d onse, , enroct/lro)ert‘ is on apr o ri zo ned site. Check the appropriate item to the best of your knowledge as it pertains to the proposed activity. a. Project/property is located on a historical or archeological site. Yes0 No b. Project/property is in the 100—year flood plain. Yes k: NoL c. Project/property is in a wetlands area. Yeses No d. Project/property is in a coastal barrier area. Yes-1 No e. Project/property is within a half-mile of an airfield. YesTI NoZ f. Project/property is near storage or manufacturing facility of industrial products. Yes p No g. Project/property is on or near soil contaminated by diesel/fuel or gasoline. Yes/ I No h. Is the proposed activity expected to impact the environment in any negative manner or pose a hazard or nuisance? Yes1 I No i. Are any endangered or threatened or listed species located on the proposed project site? Yes-1 No j. Are there any environmental concerns or impediments associated with the proposed activity? If yes, please provide detail. Yes No r1 k. Is the proposed activity expected to adversely affect the environment? Yes[ I No 1. Project/property is on a properly zoned site. If not properly zoned. please explain. Yes 4 No- m. Project/property is on or near soil contaminated by diesel/fuel or gasoline. 1 6 01 0 , Yes( 1 No 6 Di 0 e PROJECT IMPLEMENTATION PLAN AND READINESS TO IMPLEMENT (Not to exceed three pages) • Explain how/when/where the p 'ectniUcomnencnundthetuudscsponded. • List the tasks in a logical order that demonstrates a feasible work plau,has identified aiu[[ board members,partners that will be responsible for implementation. • Show the available resources needed to implement the proposed project and demonstrate the ability to complete projects or tasks ioudrnr|ynnunnec • Demonstrate an understanding of the obstacles that may be encountered in developing and implementing the p jootmoddoxoribey' indcioi|,1hcupprouchcstbutwiUbreonpkoycd{oovoroomoe such obstacles. Sample Pr ject Timeline(Include all tasks that are applicable) NOTE: The timeline must demonstrate significant consideration of all tasks required; the duration, responsible party and the necessary sequence of events, Upon receipt of CDBG funding, the project will immediately commence. With an effective date of October 1, 2014, the project will proceed as follows: ---------'— -------------------- | ---------- Date ` | Number of Days to Completed/Anticipated Tasks Responsible Party Complete Date* (Month and Year / Environmental 120 days pebruary/2015 Facilities Management Review [-- - -------- ------------ ---' --------- Dcaiuo/Cooceptuul 120 days February/20 I 5 Facilidno Drawings Management/Disney Associates,io1ru PA Architectural Plans 180 days Moy/20L5 Facilities Management/Di sney Associates, PA Approval of Site / 33Udays 15 Facilities Develop!) a / Management/Disney Plans/Necessary Associates, PA/Growth Permits Management Division The Parks and Recreation Department's construction p 'oc<s are managed through a sister Department. Facilities Management. The Facilities Management Department is directed by Skip Camp, who for the last 34 years has built most of the facilities associated with Collier County Government. His Principal Project Manager is Flank Jones. PA, who would oversee the project in co junction with Mr. Robert Fuentes. Both Mr. Jones and Mr. Fuentes have considerable experience in construction projects of this nature. Mr. Fuentes was responsible for the project management associated with another CDBG funded project at Immokalee South Park Community Center. Disney Associates, PA are currently on county contract for design and architectural services and wnu|d be responsible for the permitting and design of the pr 'uci. The Department will complete an environmental study of the renovation area, The Parks and Recreation Department will engage the various permitting agencies in order to obtain necessary permits to move 1 6 DI 0 forward with the renovation, which will include the Collier County Growth Management Department, Immokalee Fire District, and any other state or federal regulatory agencies that have specific permitting responsibilities as it relates to this expansion. 1 6 13 1 0 FINANCIAL MANAGEMENT AND BUDGET (Not to exceed one page • Demonstrate the financial management and programmatic expertise to successfully develop, design, implement and monitor the proposed activities. Expertise is demonstrated through previous experience in successfully developing projects minui\artotboonepn/poaod,cidherhypurtorzaorkcyo(offwdtbiuihn business or organization. • Outline a realistic plan for sustainahility aller government support ends while documenting the organization's ability to secure other sources of funding and why this grant is the last resort. • if salary(ies) reimbursements are requested, explain how the position will be retained, funded post award and identify the life cycle of the position. • Describe the organization's established accounting system and financial ability to fund the project unb\ reimbursement. • Describe how the organization has attempted to locate other funds prior to applying for federal funding. • Provide an outline for a realistic plan for sustainability after government support ends. Financing Commitments for Construction Projects Only: All applicants must provide evidence of commitments from all other funding sources for the project. See below for specific requirements and attach commitment letters as Exhibit 1 tabs. The Department has successfully managed two previous, CDBG funded construction projects—Fast Naples Community Center, Senior Center Expansion, and most recently is finalizing completion of the lmnrnoka]ec South Park Community Center. The Department currently operates three fitness facilities at North Collier Regional Park, Golden Gate Community Park, Max Hasse Community Park in addition to the OIIC at ]rocuoku|oc Sports Complex. Recessionary forces have limited dollars available for expansion of a project of this nature. Currently funding is used to maintain existing facilities within the Collier County Parks' system and prioritized according to needing to maintain public safety concerns. A project of this type is not considered an immediate public safety concern; however, due to the popularity of the fitness center as demonstrated by increased membership, the current facility is crowded to capacity. 'Me Department has the lmmokalee Sports Complex on its 5-year, Capital Improvement Plan; however, this plan is prioritized each year due to lack of sufficient funding for all needed improvements. Due to the size of the funding required and other priority projects, this project hns not been successful in obtaining funding. Upon successful completion of this project,the programmatic aspects of providing fitness training, aerobic classes, and personal instruction will continue. The Department employs fitness staff, who will continue to provide these types of services to the public who use these facilities. The Department's has an Operations Manager, who has an MBA and forensic auditing background. Within her section, the Operations Manager employs an Operations Analyst who will provide oversight of the fiscal responsibilities of the project. The Parks and Recreation Department follows the Purchasing Department's ordinance related to Purchasing as well as the oversight from the Finance Department associated with the Collier (,uuot? Clerk of Courts. The Clerk of Courts is a separate entity from the Collier County Board of County Commissioners and has an internal audit function that is available to ensure accouiitabihty of funds. 36 '~ 16010 FINANCIAL MANAGEMENT AND BUDGET Agency maintains the following records: Cash Receipts Journal Yes X No 1 Cash Disbursements Journal Yes X No General Ledger Yes X No Charts of Accounts Yes X No .........„. Payroll Journal and Individual Payroll Records Yes 1111 No _. Individual Personnel Files Yes X No Written Procurement Procedures Yes I X No Capital Inventory Yes X No Written Travel Policy Yes X No Property Control Policy and Records Yes X No Agrees to submit complete audits every year during contract. Yes X No Agrees to retaining all project records for the applicable Yes X No time period as outlined in applicable regulations Yes X No 1 37 0 „ - . ~~_��_ 1 6 01 0 INSTRUCTIONS FOR BUDGET PAGES The budget contains three components: Budget Summary/ Itemization Sheet/Budget Narrative (Identifying the line item totals,expenses for the proposed p ject and justify the expenses incurred in fulfilling the proposed pr 'ecq fr Estimated Program Income Melineating any revenue collected during the proposed project) fr Leveraged or Match Funds (Identifying additional resources used tofulfi\l the proposed project) BUDGET SUMMARY SHEET For Pr ject Name, list the project's title and include the organization's name. Each line item category along the left of the form, list the funding totals for: fr Requested Cl)l:3G!l SG funds 'fr. Funds provided by other sources and identify sources Ensure the accuracy of mathematical entries and totals by columns and rows The following pages provide instructions and samples descriptions on how to complete the applicable budget summary and itemization sheets for the various projects eligible fbrfundiog. Ensure that all mathematical projections projections are accurate. all totals add correctly. Collier Count Parks and Recreation: Expansion.of i k | Fitness Center —'P,oj,c/cvmpuoaot^'Deuum/x*mimo"nuy Line Item Cuoo/xomE/ESCi Total Budget Narrative Deliverable� Fun dine Funds Design Fees %65.600 ! �/A N/A $65,600 Funds would be 100% used to hire Construction architect to plans complete construction documents Permits, Impac Fees,and contingency $20,405 N/A N/A S20.405 Permits/Fees to 100% of begin impact tees construction paid and permits in hand Fiscal Technician u $\5.2Y62x.25(FT6) $8,260 N/A N/A $8.260 Fiscal 100% ---- technician will compliance review and with project process cert iUmd requirements payroll for com Uuovc Construction Total $94,265 1 NIA N/A $94,265 N/A N/A 38 16 01 0 ESTIMATED PROGRAM INCOME Complete and submit only if applicable. Project Name: Collier County Parks and Recreation: ENpansigD oOmlokalco Sports Complex Fitness Center Agency Name: ('oilier County Board of County' ,o jpflhissioners Funding Year: FY2014-2015 instructions: Complete this form ONLY ii program income will he generated as a result of the service or product provided. Denote the projected income amount to be collected. --- of Income . Income Generated Amount Indicate the type of Indicate a revenue collected dollar OS) amount Fees Associated with $85,600 gym membership --- Total $35,600 Note: If not applicable, write N/A in the body of the form. DO NOT EXCEED ONE PAGE: This section should he as detailed as possible in documenting these procedure(s)and internal processes. Some examples of program income are fees collected associated with progrum, rent, re-sales, etc. Address the following questions: • Explain the procedure(s)that ill be employed to collect the identified revenue(s); • Identify the methodology used to track program income; • Identify the reporting procedure(s)that will be used to properly'document the revenue collected; • Identify staff responsible for each aspect of revenue collected and reported; and • Describe why the project collects fees associated with the activity. Por specific questions and/or guidance, refer to the following regulations for CDBG—24 CFR 570.504, HOME —24CFR92.503, E8(]-24C[R85.2j If program income is anticipated, indicate belo how the funds will utilize: Organization will track, re-use within the program and report to 0DnS on a monthly basis DM Organization will submit program income to HHVS on a monthly(or at least yearly basis) 39 410 161310 Revenues/fees associated with the Immokalec Sports Complex Fitness Center are collected by program staff through a recreation software program referred to as CLASS. This software monitors income that is generated and accounted for by program participants. Data related to revenues received are reconciled through the Collier County Government SAP system and these revenues are then tracked and accounted for through generally accepted accounting procedures developed by the Finance Department of the Collier County Clerk of Courts. These teca are user fees that are charged to participants who use the Fitness Center. These fees are established by the Collier County Board of County Commissioners. Program Income will be reported annually with subsequent expenses associated with the }rornnbo|cn Sports Complex Fitness Expansion. The Operations Manager will report this income each year and identify any program income that is in excess of expenses. Program Income is used each year to support the expenses related to the operations of the Fitness Center. Typically these fees do not cover all of the expenses related to the operations; however, should there be funds that exceed operating expenses, these program income funds will be set aside in an account to establish a replacement of the roof of the facility. A new roof is antici ated to have a |5-ycorlife, and these excess funds will establish a"roof replacement" fund for the time when the roof needs replaced. 40 ■ ' 1 6 D1 0 LEVERAGED OR MATCH FUNDS Project Name: Collier County farks and Recreation: Expansion of lmmokale s Complex Fitness Center Agency Name: Collier County Board of County Commissioners Funding Year: F`/2014-2015 Coiher County Parks and Recreation: Expansion of Immokalee Sports Complex Fitness Center Instructions: Outlined below are the match requirements for the federal funds to be requested: .,- CI}8G No match required. liowever, application may be scored higher if leverage/match is identified in order to extend the effectiveness of CDBG dollars. ;..- D(JM F,— Requires uZ5Y6match* ..- E8G— Requires ado\lnz'1o'dollurmatch* *Some examples of match could be cash contributions, state/local grants, fundraising funds, private loans. value of land orzca| 0c properi i �id y, o- o contributions, c . Swuncewf Conditions/Limitations of Amount Leverage/Match Funds Match/Leverage Funds _ It is anticipated that the There are no conditions associated $94,Z65 /$24`353 =4:| Operations Analyst will with this match provide 6 hours per week of her time to support the project. 6 hours per w ek * 36.39 * 52=$| l^354 It is anticipated that the Tbc»c are no conditions associated Fiscal 'I echnician will with this match provide 7 hour per week to support the p '*oL 7 hours per week * $27.54 * 52 weeks= $)D,025 _ It is anticipated that the There are no conditions associated with $2.974 Facilities P ject Manager this match will spend approximately 80 hours on the p 'cd * $37.l8 per hour—$2.974 41 0 16Q1O A/1.: Concept Design There are no conditions associated with $5,640 for conceptual design this match TOTAL=$24,353 N/A $24,353 Note: If not applicable, write N/A in the body of the form. Specific match requirements are identified for the ESG Program in 24 CFR 576.201 and in the flOMI', program in 24 CFR 92.208 42 1 6 DI 0 ATTESTATION FOR THE SUBRECIPIENT OR DEVELOPER OR VENDOR ENTITY REGARDING DEBARMENT or SUSPENSION, REAL OR APPARENT CONFLICT OF INTEREST, FALSIFICATION OF DOCUMENTS, SUBSTANTIAL NON-COMPLIANCE OR NON- PERFORMANCE UNDER A GRANT, INELIGIBILITY, VOLUNTARY EXCLUSION AGREEMENTS/SUB-AGREEMENTS This certification is required by the regulation implementing Executive Order 12549, Debarment and Suspension, signed February 18, 1986. The guidelines were published in the May 29, 1987 Federal Register (52 Fed. Reg., pages 20360-20369). The Board of County Commissioners further adopted a Resolution (2013-228) effective October 8. 2013 to establish application screening criteria for Collier County administered federal and state grants. The resolution specifies this list of interested parties refers to the following representatives of the grantee organization under any form of arrangement or agreement: Each Board of Directors member Officers of the Board Executive Director All employees and supervisors that will work on the grant Definitions: • (1) The terms "debarred," "suspended," "ineligible," "person," "principal," and "voluntarily excluded," as used in this certification, have the meanings set out in the Definitions and Coverage sections of rules implementing Executive Order 12549 and 45 CFR (Code of Federal Regulations), Part 76. Contact Collier County Housing, human and Veteran Services or go to www.HUD.gov website for assistance in obtaining a copy of those regulations. (2) The term substantial non-compliance or non-conformance as used in this certification includes: • Return of awarded grant funds on more than one occasion in the last three years • Non-compliance with a monitoring corrective action plan • Other substantial non-compliance or non-conformance of a grant The organization applying for grant funding is hereby attesting and will follow the below listed: 1. Each subrecipient/developerivendor of federal or state financial and non-financial assistance must sign this attestation prior to agreement execution. Independent auditors who audit federal or state programs regardless of the dollar amount are required to sign a debarment certification form. Collier County Housing, Human & Veteran Services or its subrecipient/developer/vendor will not contract with subcontractors if they are debarred or suspended by the federal government. 2. Each entity applying for a grant from Collier County will assure all persons listed above complete and submit appropriate certifications. , , " 16oig • 3. The applying entity shall provide immediate written notice to the grant coordinator at any time the grantee/contractor learns that its certification was erroneous when submitted or has become erroneous by reason of changed circumstances. 4. The oubceoipicnt/dcvelopco/vendor further agrees by submitting this certification that, it shall not knowingly enter into any sub-agreement with a person who is debarred, suspended, declared ineligible, or voluntarily excluded from participation in this contract unless authorized by the Federal Government. 5. The oubrnoipitntldcve1nper/veodur further agrees by submitting this certification that it will require each contractor/subcontractor of agreements andlor contracts referencing this contract whose payment will equal or exceed $100.000 in federal monies, to submit a signed copy of this certification with each sub- agreement. 6. The subrecipient/developer/vendor may rely upon a certification by a subcontractor entity that it is not debarred, suspended, ineligible, or voluntarily excluded from contracting/subcontracting unless the grantee/contractor knows that the certification is erroneous. 7. The xubcecipiortidcvc| has adopted conflict of interest policies and procedures within their organization and will provide a copy of such prior to the execution of an agreement should the grant application be funded. If the entity does not have conflict of interest policies and procedures they must adopt policies/procedures for determining when a conflict of interest exists and disclosing it to the public as required by the applicable program requirements. 8. If funded, and as applicable, the all contractors and subcontractors hired by the aubcccipiootidcvciopndveodorwUl be required to sign a similar form attesting to the same requirements outlined in this document prior toco(udogiu{ounygrunt sponsored contract. The prospective oohrcci icot/dcvc|oper/YoudorccdiOcy" by signing this certification, that neither the entity nor their above noted principals uod respective employees, within the last three years: (I) Has been debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in contracting with Collier County [lousing human& Veteran Services or by any federal department or agency. Where the prospective subrccipientldeveloper/vendor is unable to certify to any of the statements in this certification, such prospective subrecipient/developer/vendor shall attach an explanation to this certification. 2) D had real conflict [i ( ' Has a �cm orap�uron�con cio/ interest (3) Has falsified documents (4) 1 las substantial non-compliance or non-conformance with performance under a grant with Collier County or any other entity Collier County Housing, Human and Veteran Services will rely on the attestation of this document as true and reliable. 1 6 D1 0 However, the County reserves the right to request additional documentation prior to making a final determination. Collier County Housing, Human & Veteran Services may rely upon a certification by an applying organization that it is not debarred, suspended, ineligible, or voluntarily excluded from contracting or subcontracting unless the department knows that the certification is erroneous. This certification is a material representation of fact upon which reliance is placed when this application is submitted. If it is later determined that the signed knowingly rendered an erroneous certification, the Federal Government and Collier County may pursue available remedies, including suspension, debarment, grant award retraction, and/or suspension from applying for awards for three years under Resolution 2013-228. Name of Organization: C..a it'l e.re.... C 0 v 11 +y ..:. / • i —......,,, Signature of Authorized Individual. "quir Date. ................... C.LI • ..„ airv-,,czr,..) Name and Title of Authorized Individual (Print or type) Approved as to form and legality _ .....,.„ . „,.',.. ..afft_ . .''.' 7'.:.4;:10:,c-,,. Clerk .. pomi ., . . . Itit 11140-33-9-19-e BA. ..._• . .... _. .r..-.: . 4"..„. , Assiswg County AttftwyCA-A" r'-'7-i- * ' .' tte!st as to Chairman'', signature only_ '•-'''4 . ,; ,'''''' ' . CD 1 6 1 0 CERTIFICATION OF E/ESC FUNDED CONSTRUCTION/REHABILITATION PROJECTS if the applicant owdci/wte» wm' KDB for construction or reliabil it a/ion, the following l and county requirements must be acknowledged: I. All construction or rehabilitation plans and permits must be approved and in place prior to funding. 2. The County shall not he obligated to pay any funds to the project prior1ntbcuo/np|etino6vtbeCnuuty of an environmental review of the p ject and said review is approved by any government agencies as may he required by law. S. The Applicant will assure all wages paid to construction workers by its or its subcontractors are in compliance with federal, state and local labor requirements. The Applicant agrees to include in the construction bid specifications in connection with this agreement the applicable Federal Wage Determination assigned to this project by HUD. The applicant must also inform the contractor/subcontractors that they will be required to submit documents after a county conducted pre- construction conference and prior to construction. Weekly Davis Bacon reports must be submitted thereafter as required by the federal government. 4. The Applicant agrees to comply with and to assure that its subcontractors comply with the federal Office of Management and Budget(OMB) Circular Number A-IO2 Attachment E for programs funded in whole or in part ofC[>BO/l{(]ME funds; with iedeud (}MB Circular A-102 Attachment 0 for the procurement of supplies, equipment, construction and services; and with Federal Management Circular A-87; or any other applicable ()&4B Circular. 5. Pursuant to Section 109 of the Act, the Applicant specifically agrees that no person shall he denied the benefits of the program on the grounds of race. color, sex, religion or national origin. 6. The Applicant agrees, on its own behalf and on behalf of its contractors and subcontractors,1o1okc affirmative action in attempting to employ low income and minority persons, as mandated by law (Section 3). 7. As required by 0MB Circular Number 02 and by Florida Statutes Section 287.055, professional services must he competitively selected. The competitive selection process must include a public advertisement, issuance of a request for application and a competitive review based on uniform criteria. Selection criteria must consider the basic qualifications, professional competence, experience and suitability of each firm. Fees for professional services must be requested as a fixed sum and not stated as a percentage of construction costs. 8. All documents, bid specifications, notices and construction drawings must be submitted for review and approval to Collier County Housing, Human and Veteran Services (HB\/S) prior to public advertisement. 9. Any applicable bidding process fur construction contracts, based on Collier County's Purchasing Thresholds, must include a formal advertisement, published in the Naples Daily News and the Immokalee Bulletin (where applicable). The announcement must include the following: a.Date,time and place that bid documents are available and the same information for any pre-bid conferences and receipt of bids. h.Requirement of bid surety in the amount often percent (10%) of the bid and a performance and payment bond equal to 100% of the award. C;) 16010 c.Standard statement regarding the —in whole or in part! federal funding of the project and the various applicable federal regulations. 10. The County reserves the right to he present at the time of bid openings. 11. The Applicant agrees to submit to the County all documentation of the steps followed in the selection of professional services and construction contracts. 12. The Applicant agrees to specify a time of construction and include a liquidated damage clause in all construction contracts. Cost plus a percentage of cost and percentage of construction cost contracts will not be permitted. 13. The Applicant agrees that it will not start construction until an official —Notice to Proceed] has been issued. 14. Pursuant to 570.608 of the CDBG Regulations and the new provisions in the Economic and Community Development Act of 1974 as amended, the Applicant agrees to comply with the inspection, notification, testing and abatement procedures concerning lead-based paint. I, hereby acknowledge that I have read the specific requirements contained in this Certification and that eligibility of my organization's project depends upon compliance with the requirements contained in this document. Name of Organization: Loll e.a.. Co,..0 .1 4 v ,(_ Name/Signature: i "-Tmey „-...., \-\-e.n.,-;,, v-i. 9 (Please Print) ---in - (Signature Title: Approved as to form and legality Dv iOtiTt.8- s•Clocalork _ \ i . ci ) ' ./ -, et ' -, 4 Assis., t County A. $1140 Attest as to airman's • -' signattite only.: —— - (1) 1 6 ri 0 ' AFFIDAVIT OF COMPLIANCE WITH FEDERAL, STATE,LOCAL REGULATIONS The undersigned certifies that the information in this application is true and correct. The undersigned further certifies that they arc aware that if Collier County HHVS finds that the applicant or undersigned has engaged in fraudulent actions or intentionally misrepresented facts on this application, this application will be rejected and the applicant may he unable to participate in any program for three (3) fiscal years. In applying for CDBG/HOME/ESG funds, the applicant has read, understands and agrees to comply with all the provisions of all federal regulations issued thereto by the O.S. Department of Housing and Urban Development, state and local regulations and laws. 1. 24 CFR 570, as amended - The regulations governing the expenditure of Community Development Block Grant(CDBG) funds. 2. 24 CFR 58 -The regulations prescribing the Environmental Review procedure. 3. Section 104(6) and Section 109 of Title l of the Housing and Community i)eveloprnent Act of 1974 as amended 4. Title VI of the Civil Rights Act of 1964 as amended, Title VIII of the Civil Rights Act of 1968 as amended 5. 24 CFR 570.001 Subpart K - The regulations issued pursuant to Executive Order 11063 which prohibits discrimination and promotes equal opportunity in housing. 6. Executive Order 11240 (—Equal Employment Opportunityl), as amended by Executive Orders 11375 and 12086 - which establishes hiring goals for minorities and women on pr jects assisted with federal funds and as supplemented in Department of Labor regulations. 7. Title VII of the 1968 Civil Rights Act as amended by the Equal Employment Opportunity Act of 1972,42 USC § 2000c, et. seq. The SUBRECIPIENT will, in all solicitations or advertisements for employees placed by or on behalf of the SUBRECIPIENT, state that it is an Equal Opportunity or Affirmative Action employer. 8. 24 CFR 135 – Regulations outlining requirements of Section 3 of the Housing and Urban Development Act of 1968, as amended. Compliance with the provisions of Section 3 of the HUD Act of 1968, as amended, and as implemented by the regulations set forth in 24 CFR 135, and all applicable rules and orders issued hereunder prior to the execution of this contract, shall be a condition of the Federal financial assistance provided under this contract and binding upon the COUNTY, the SUBRECIPIENT and any of the SUBRECIPIENT's Sub-recipients and subcontractors. Failure to fulfill these requirements shall subject the COUNTY, the SUBRECIPIENT and any of the 8D@REClP[ENT^s Sub-recipients and subcontractors, their successors and assigns. to those sanctions specified by the Agreement through which Federal assistance is provided. The QUBRE[/p|bN]' certifies and agrees that no contractual or other disability exists that would prevent compliance with these requirements. The SCBRECl9{UYfT further agrees to comply with these —Section 31 requirements and to include the following language in all subcontracts executed under this Agreement: —The work to be perthrmed under this Agreement is a project ject assisted under a program providing direct Federal :financial assistance from HUD and is subject to the requirements of Section 3 of the Housing and Urban Development Act of 1968, as amended (12 U.S.C. 1701). Section 3 requires that to the greatest extent teusiblc opportunities for training and employment be given to low- and very low-income residents of the project area, and that contracts for work in connection with the project be awarded to business concerns that provide economic opportunities for |nw- ondvcry low-income persons residing in the metropolitan area in which the p 'ec1 is |ocetod.K �� 16010 , J The 8O0&E[}9{ENT further agrees to ensure that opportunities for training and employment arising in connection with a housing rehabilitation (including reduction and abatement of lead-based paint hazards), housing construction, or other public construction project are given to low- and very low- income persons residing within the metropolitan area in which the CDBG-funded project is located; where feasible, priority should be given to low- and very low-income persons within the service area of the project or the neighborhood in which the project is located, and to low- and very low-income participants in other HUD programs; and award contracts for work undertaken in connection with a housing rehabilitation (including reduction and abatement of lead-based paint hazards), housing construction, or other public construction project to business concerns that provide economic opportunities for low- and very low-income persons residing within the metropolitan area in which the CDBG-funded project is located; where feasible, priority should be given to business concerns that provide economic opportunities to low- and very low-income residents within the service area or the neighborhood in which the project is located, and to low- and very low-income participants in other HUD programs. The St MRECIPIENT certifies and agrees that no contractual or other legal incapacity exists that would prevent compliance with these requirements. 9. Age Discrimination Act of 1975` Executive Order 11063, and Executive Order 11240 as amended by Executive Orders 11375, 11478, 12107 and 12086. 10. Contract Work Hours and Safety Standards Act, 40 USC 327-332. ll. Section 504of the Rehabilitation Act ofl973, 29 \/SC776(b) (5), 24 CFR 570.6l4 Subpart l{. 12. 'the Americans with Disabilities Act of 1990 13. Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. as amended. 14. 29 CFR Parts 3 and 5 - Regulations which prescribe the payment of prevailing wages and the use of apprentices and trainees on federally assisted pr 'ccix as mandated by the Davis-Bacon Act. llD[> Form 4010 must be included in all construction contracts funded by CDBG. (See 42 [IOC 276a and 24 CFR 135.11(c)). 15. Executive Order 11914 - Prohibits discrimination with respect to the handicapped in federally assisted projects. 16. Executive Order {]625 and U.S. Department of Housing and Urban Development Circular Letter 79-45 - which prescribes goal percentages for participation of minority businesses in Community' Development Block Grant Contracts. 17. The SUBRECIPIENT agrees to comply with the non-discrimination in employment and contracting opportunities laws, regulations, and executive orders referenced in 24 CFR 570.607, as revised by Executive Order 17279. The applicable non-discrimination provisions in Section lO9of the UC[)8 are still applicable. l8. Public Law |0O-43O ' the Fair Housing Amendments Act uflg88. 19. 24 CFR 84 - Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations and specified by the following subsections: • Subpart A—General; • Subpart B Pre-Award Requirements, except for 84.12, Forms for Applying for Federal Assistance; • Subpart C Post-Award Requirements, except for: o Section 84.22, Payment Requirements- Grantees shall follow the standards of 85.20(b)(7) and 85.21 in making payments to SUBRECIPIENTs: o Section 04.23^ Cost Sharing and Matching; o Section 84.24, Program Income — in lieu of 84.24 CDBG SUBRECIPIENTs shall follow 570504' � , o Section 84.25. Revision of Budget and Program Plans; o Section 84.32, Real Property — In lieu of 84.32, CDBG SUBRECIPIENTs shall follow 570 �05� � , 1 6 0 1 o Section 84.34(o), Equipment — Ln |ieuoftbedixpoaidou provisions nf84.34hdthchoUovvng applies: • In all cases in which equipment is add, the proceeds shall be program income (pro- rated to reflect the extent to which C[)BG funds were used to acquire the equ ; and • Equipment not needed by the SUBRECIPIENT for CDBG activities shall be transferred to the recipient ibr the CDBG program or shall be retained after compensating the recipient o Section 84.5l(h), (u), (d)` (c)` (0 and (IA Monitoring and Reporting Program Performance: o Section 84.52, Financial Reporting; o Section 04.53(b)^ Retention and Access Requirements for Records. Section 84.53(b) applies with the following exceptions: • The retention period referenced in 04.53(h) pertaining to individual CDBG activities shall he thur years; and • 'l'he retention period starts from the date of'submission of the annual performance and evaluation report, as prescribed in 24 CFR 91.520, in which the specific activity is reported on for the final time rather than from the date of submission of the final expenditure report for the award; o Section 84.61, Termination - In lieu of the provisions of 84.61, CDBG 0DBR]BCIP}BNTm shall comply with 570.503(h)(7); and • Subpart D—After-the-Award Requirements—except for 84.71, Closeout Procedures 20. 24 CFR 85 - Administrative Requirements for Grants and Agreements to State and Local Governments shall be followed for sub reci ients that are governmental entities. 21. Immigration Reform and Control Act of 1986 as located at 8 l}3(.7 1324, et seq. and regulations relating thereto. Failure by the 3[]B}lEC|PIENT to comply with the laws referenced herein shall constitute a breach of this agreement, and the County shall have the discretion to unilaterally terminate this agreement immcdin1ek. 22. Prohibition Of Gifts To County Employees - No organization or individual shall offer or give, either directly or indirectly, any favor, gift, loan, fee, service or other item of value to any County employee, as set forth in Chapter 112, Part l|[, Florida Statutes, Collier County Ethics Ordinance No. 2004-05, as amended, and County Administrative Procedure 5311. 23. Order of Precedence - in the event of any conflict between or among the terms of any of the Contract Documents, the terms of the Agreement shall take precedence over the terms of all other Contract Documents, except the terms of any Supplemental Conditions shall take precedence over the Agreement. To the extent any conflict in the terms of the Contract Documents cannot be resolved by application of the Supplemental Conditions, if any, or the Agreement, the conflict shall be resolved by imposing the more strict or costly obligation under the Contract Documents upon the Contractor at Owner's discretion. 24. Dispute Resolution - Prior to the initiation of any action or proceeding permitted by this Agreement to resolve disputes between the parties, the parties shall make a good faith effort to resolve any such disputes by negotiation. Any situations when negotiations, litigation uoclur mediation shall be attended by representatives nfSURREClPlENT with full decision-making authority and by COUNTY'S staff person Who would make the presentation of any settlement reached during negotiations to COUNTY for approval. Failing resolution, and prior to the commencement of depositions in any litigation between the parties arising out of this Agreement, the parties shall attempt to resolve the dispute through Mediation before an agreed-upon Circuit Court Mediator certified by the State of Florida. Should either party fail to submit to mediation as required hereunder, the other party may obtain a court order requiring mediation under § 44.102, Florida Statutes, The litigation arising out of this Agreement shall he Collier County, Florida, if in state court and the US District Court, 20m Judicial Court of Florida, if in federal court. BY ENTERING 40 ___ 1 6 D 1 0 INTO TIES AGREEMENT, COLLIER COUNTY AND THE SUBRECIPIENT EXPRESSLY WAIVE ANY RIGHTS EITHER PARTY MAY hAVE TO A TRIAL BY JURY OF ANY CIVIL LITIGATION RELAI'ED TO, OR ARISING OU'l OF, TillS AGREEMENT. 25. The SUBRECIPIENT agrees to comply with the following requirements: a. Clean Air Act, 41 USC 7401` o/seq. h. Federal Water Pollution Control Act, 33 USC !25l, e/su9., uuamended. 26. In accordance with the requirements of the Flood Disaster Protection Act of 1973 (42 USC 4002 and 24 CPR 570.605 Subpart K), the SUBRECIPIENT shall assure that for activities located in an area identified by Fl/MA as having special flood hazards, flood insurance under the National Flood Insurance Program is obtained and maintained. If appropriate, a letter of map amendment (LOMA) may be obtained from FEMA, which would satisfy this requirement and/or reduce the cost of said flood insurance, 27. The SUBRECIPIENT agrees that any construction or rehabilitation of residential structures with assistance provided under this contract shall be subject to HUD Lead-Based Paint Poisoning Prevention Act found at 24CP}l570.008, Subpart l{. 28. The SUBRECIPIENT agrees to comply with the Historic Preservation requirements uctfbdhintbcNubonu\ Historic Preservation Act uf |966, us amended (l6l7.S.[. 47U) and the procedures set forth in 36 CER Part 800, Advisory Council on Historic Preservation Procedures for Protection of Historic Properties, insofar as they apply to the performance of this agreement. In general, this requires concurrence from the State Historic Preservation Officer for all rehabilitation and demolition of historic properties that are fifty years old or older or that are included on a federal, state or local historic property list. 29. The SUBRECIPIENT must certify that it will provide drug-free workplaces in accordance with the Drug- Free Workplace Act of 1988 (41 USC 701). 30. The SUBRECIPIENT certifies that neither it, nor its principals, is presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in this transaction by any Federal I)epartment or agency; and, that the StJBRECIPIENT shall not knowingly enter into any lower tier contract, or other covered transaction, with a person who is similarly debarred or suspended from participating in this covered transaction as outlined in 24 CFR 570.609, Subpart K. 31. The SUBRECIPIENT agrees to comply with the following (}&4B Circulars whichever is applicable, and agrees to adhere to the accounting principles and procedures required therein, utilize adequate internal controls, and maintain necessary source documentation for all costs incurred. States, local governments, and Indian Tribes follow: • A-87 for Cost Principles • A-102 for Administrative Requirements Educational Institutions (even if part of a State or local government) follow; • A-21 for Cost Principles • A-11 0 for Administrative Requirements Non-Profit Organizations • /\-122 for Cost Principles • A'110 for Administrative Requirements 32. Audits shall be conducted annually and shall be submitted to the COUNTY one hundred eighty (180) days after the end of the 8[J0QEClPlENT^a fiscal year. The SUBRECIPIENT shall comply with the requirements and standards of OMB A-133, Audits of States, Local Governments, and Non-Profit Organizations. If this Agreement is closed out prior to the receipt of an audit report, the COUNTY reserves the right to recover any disallowed costs identified in an audit after such closeout. 33. Any real property acquired by the SUBRECIPIENT for the purpose of carrying on the projects stated herein, and approved by the COUNTY in accordance with the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 and 49 CFR24.101, shall be subject to the provisions ol'C[}BG including, but not limited to. the provisions on use and disposition of property. Any real property within the 41 C.) �„ i 1 6 0 1 0 SUBRECIPIENT control, which is acquired ori in whole or part with CDBG funds in excess of $I5,000, must adhere 10 the CD8G Regulations o124CFIl570.5O5. 34. As provided in § 287.133, Florida Statutes by entering into this Agreement or performing any work in furtherance hereof, the SUBRECIPIENT certifies that it, its affiliates, suppliers, subcontractors and consultants who will perform hereunder, have not been placed on the convicted vendor list maintained by the State of Florida Department of Management Services within the 36 months immediately preceding the date hereof. This notice is required by § 287.|33 (3) (a)` Florida Statutes. 35. No Federal appropriated funds have been paid or will he paid, by or on behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal con\oao1, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement. If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Foun'l.LI.` "Disclosure Form to Report Lobbying," in accordance with its instructions. The undersigned shall require that the language of this certification be included in the award documents for all sub-awards at all tiers (including subcontracts, sub-grants, contracts under grants, loans, and cooperative agreements)and that all SUBRECIPIENTS shall certify and disclose accordingly. 36. Travel reimbursement will he based on the 1.J.S. (]coern! Services Administration(GSA)per diem rates in effect at the time of travel. 37. Any rule or regulation determined to be applicable by IIUD. 38. Florida Statutes 713.20, Part I, Construction Liens 39. Florida Statutes I 19.021 Records Retention OrganizakionNamde: /�0111e„f� Cw,i«4'i / Name/Signature:m m�m� : . __— �y ' ^ . °^ -w�`« ` �. lama. • -guy - - (Please Print) (Signature) 1 Title: CI Ck:'rvv\ck c\-- � ``' 8^ ` Approved as to form and legality ° � C),-A-2- � isii w��' ^~`~--- = ° ' �� ° - Assistant County AU ^ 'Attest - ^ ' ` ' signature . � � � ' , 42 0 _ _ __ 1 6 1 0 ATTESTATION FOR THE DIRECTORS OF THE BOARD,EXECUTIVE DIRECTOR, EMPLOYEE OR SUPERVISOR REGARDING DEBARMENT or SUSPEINSION,REAL OR APPARENT CONFLiCT OF INTEREST, FALSIFICATION OF DOCUMENTS, SUBSTANTIAL NON-COMPLIANCE OR NON- PERFORMANCE UNDER A GRANT, INELIGIBILITY, VOLUNTARY EXCLUSION AGREEMENTS/SUB-AGREEMENTS The Board of County Commissioners adopted a Resolution (2013-228) effective October 8, 2013 to establish application screening criteria for Collier County administered federal and state grants. The resolution specifies this list of interested parties refers to the following representatives of the grantee organization under any form of arrangement or agreement: Each Board of Directors member Officers of the Board Executive Director All employees and supervisors that will work on the grant Definitions: (1) The terms "debarred," "suspended," "ineligible," "person," "principal," and "voluntarily emoLndnd'" as used in this certification, have the meanings set out in the Definitions and Coverage sections of rules implementing Executive Order 12540 and 45 CFR (Code of Federal Regulations), Part 76. Contact Collier County Housing, }luznuuynd Veteran Services or go to vvww.|{DD.gov vvchmito for assistance in obtaining a copy of those regulations. (2) The term substantial non-compliance or non-conformance as used in this certification includes: • Return of awarded grant funds on more than one occasion in the last three years • Non-compliance with a monitoring corrective action plan • Other substantial non-compliance or non-conformance of a grant The undersigned certifies, by signing this certification, that, within the last three years,they have not: 1. Been debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in contracting with Collier County Housing human & Veteran Services by any federal department or agency. (Where the prospective grantee is unable to certify to any of the statements in this certification, such prospective grantee shall attach an explanation to this certification.) 2. had a real or apparent conflict ol interest 3. Falsified documents 4. Had substantial non-compliance or non-conformance with performance under a grant with Collier County or any other entity 1 6 Di 0 The undersigned shall provide immediate written notice to the grantee at any time the undersigned learns that its certification was erroneous when submitted or has become erroneous by reason of changed circumstances. Collier County lIousing, Human and Veteran Services will rely on the attestation of this document as true and reliable. However. the County reserves the right to request additional documentation prior to making a final determination. Tbia certification is a material representation of fact upon which reliance is placed when this application is submitted. If it is later determined that the signed knowingly rendered an erroneous certification, the Federal Government and Collier County may pursue available remedies, including suspension, debarment, grant award retraction, and/or suspension from applying for awards for three years under Resolution 2O)3-220. Cyn } |. �~ ... I* ��f� _ Name of Organization C.-L cc1~_�,-7 ,:t ") Role f under --- (Director, Executive Employee specify rolel, Supervisor — _ - ^ ga`"^~ / ,"� �� v� Print or type name of si �� IS\\\`ki�Date . proved as to form and legality 0-i',...4/4 —. *I '. i 1,04 - _- _- . . '~~^~'~County"°��=f�� ~ ,��~' -- '-,' ~�,��^ 6, ,.,.....,,...m,..,..m.,,.,._ ..,.,,.,,.. _. 16D10 � Mci) °- a i ' a U 0 CL 8 ' °I w0 i ii g ' C ?0 Z O m i i N x i ,r 1 g 1 = H _ �� i/I t, i i I 1 v » ! « !� c i it r *1411_,._. , .,... ,,, ,,,.. --771117 ' — s'::'04,V414:1' ''''''' ''' '' I 7 U) )E I 0 1 • 1 6 DI 0 •, ....,, ,„,, , •I ::::, •• , . 3 a i 1 1 1 *1111- 1111 3 gi .l• tX"' 11 16h r IV 1 12 1 -IF 6. 4 i . P X I ' 41" ! 144 i .11 g WI i 11141 04 IN , 5 : 1 064 III ip i .. V.: c • ip a : ! el • • ,•,3'• :s 3 a I 1 1 1 I ' " Pll 1 1 Sttlii ask. liv' i 1 . ■ am. : IMW -..•[:1 li II: tgta 1r4 a .1 a dr- a g a 1,1u4 11II ' il 111Z IV i 1 12 1,. 1: i 1. fi isig 1 zi i i 1 i I 1 ; k I i Pli r „ . • I ' • - i I1 I I 1 i ,..........,........., ,,,„ ,.. „, tJ F IN i'w 1 4 4 111 Hi! ! lir , %rnil 111111MMR1 ill I il ..../ 11 •,,,i,:li ( I . 1 i il 1 . .., a ----J •moomm.., -1„ 1 aa, , il I. 031 - 1011 li' f [ IIIIIIIIIIIIL : VIIIIMMIL VIIIIIIMILI . Ali i 1/ 1i I 1„ IA= II. i IT .,. Imummh Ip I( g nz •p -ir ps i t, Ih IIP t tl 1111 dti.” 1-10. ' 411i p I I/ . ... I I ! il , . ....j I 7,s4 i g .,4 I 16010 ', The Board of County Commissioners Donna.Fiala Satellite Office District 1 Marco Island 1040 Wnterberry Drive Email: Marco Island,FL 34145 (2391 252-8601 DonnaFiala (239)252-8601 Georgia A.Hitler,Esq. Satellite Office Drstrim 2 North Collier Government Center Email. 2335 Orange Blossom Drive Naples,FL GeorgiaHiller collierf (39)252860208 (239)252-8602 4 Torn Henning Satellite Office Otstr-ci 3 Gaiden Gate Services Center 2014 Chairman 4715 Golden Gate Pkwy. Naples,FL 34116 Ematl: Do not send mail to the satellite office. Tor 11 e at the satellite office are available on Thursdays and Fridays,please call to schedule. (239)252.8605 Please send all mail to the following address: 3299 Tamiarni Trail East Suite 303 Naples,FL 34112 +,zvelauuu aT3 Ra.^��'�°+.�r•#.x'X��«YN:.._....wm.,.,.�ac�,,.�,,,,�id�Y..i...F»s.?�i»SYZ•�?,�+�Nt �� .,n .,.::..,, x..:a.. .,e.,..�v,,,, ,,,;;,,, ,"�-,_W:,_ >...<.„ �,.�«,.......,v...:,..M«w...«,.....,.�,,,,,.,,,». ....,.... .,...µ,,,..,.., 16010 Fred W.Coyle District 4 Email FredCoyIe (239)252-8603 Tim Nance Satellite Office Locations- "" t)!strict 2014 Vice Chairman Immokalee Office. Email. Immokalee Government Center l jmNance©colliergaystet 106 South 1st St (239)252-8604 Inside the Clerk of Court's Office Wednesdays by appointment only bra. 16010 FISCAL YEAR 2014 BOARD OF COLLIER COUNTY 1(712014 COMMISSIONERS PAY AND CLASSIFICATION PLAN Exhibit 1 MATCH GRADE TITLE MIN MKTPT MAX POINT Blue Plan Non Exempt-Hourly 1 $8.4400 $10.5500 $131875 $11.6050 Exempt-Annual None 2 $8.8620 311.0775 $13.8469 $12.1853 Exempt-Annual None 3 $9.3051 $11.6314 $14.5393 312.7945 Exempt-Annual None 4 LIBRARY PAGE $9.7704 $12.2130 $152662 $13.4343 RECREATION WORKER-SEASONAL 39.7704 $12.2130 $15 2662 $13 4343 Exempt-Annual None 5 Non Exempt-Hourly CHILDCARE WORKER $10.2485 $12.8106 316.0132 $14.0916 CHILDCARE WORKER-THERAPEUTICRECREATION $10.2485 $12.8106 $16.0132 $14.0916 COURIER 510.2485 $12.8106 $160132 $14.0916 LIFEGUARD $10.2485 $128106 $16.0132 314.0915 PARKS&RECREATION ATTENDANT $10.2485 $12,8106 $16 0132 $14 0915 Exempt-Annual None 6 Non Exempt-Hourly None Exempt-Annual None Page 1 of 18 • • • . 1 6 0 1 0 MATCH GRADE TITLE MIN MKTPT MAX POINT 7 Non Exempt-Hourly PARKS&RECREATION ASSISTANT $11.3000 $14 1250 517 6563 $15 5375 Exempt-Annual None ,§ Non Exempt-Hourly CUSTOMER SERVICE REPRESENTATIVE $11.8654 $148317 $18.5397 $163149 LIBRARY ASSISTANT $11 $654 $148317 $185397 $163149 MAINTENANCE WORKER $11 8654 $14 8317 $18 5397 $16 3149 Exempt-Annual None 9 Non Exempt-Hourly AUTOMATED METER READING TECHNICIAN $12 4581 $15 5726 $194657 $17 1299 Exempt•Annual None 10 Non Exempt-Hourly SHELTER TECHNICIAN $13 0804 $16.3512 $204390 $17 9864 Exempt-Annual None Page 2 of 18 161110 MATCH GRADE TITLE MIN JNKTPT 120_62i OINT 11 Non Exempt-Hourly EQUIPMENT OPERATOR $13.7346 $17.1683 $21 4603 $18.8851 PARTS CLERK. $13.7346 $17.1683 $21 4603 $18.8851 PLANT OPERATOR.TRAINEE $13.7346 $17.1683 $21.4603 $18.8851 TRAFFIC SIGN TECHNICIAN $13.7346 $17.1683 $21.4603 $18.8851 Exempt-Annual None 12 Non Exempt-Hourly AUTOMATED METER READING&REPAIR TECH $14 5673 $18.2091 $22,7614 520.0300 BUILDING AUTOMATION TECHNICIAN $14.5673 $18.2091 $22.7614 $20.0300 CASE MANAGER ASSISTANT $14.5673 $182091 $22.7614 $20.0300 CUSTOMER SERVICE SPECIALIST $14.5673 $182091 $22.7614 $20.0300 FLEET SERVICES TECHNICIAN $14.5673 $18.2091 $22.7614 $20.0300 LIBRARY TECHNICIAN $14.5673 $18.2091 $22.7614 $20.0300 MUSEUM ASSISTANT $14.5673 $18.2091 $22.7614 $20.0300 PARKS&RECREATION PROGRAM LEADER $14.5673 $18.2091 $22.7614 $20.0300 SOLID WASTE SPECIALIST 514.5673 518.2091 $22.7614 $20.0300 UTILITY TECHNICIAN $14.5673 $18.2091 522.7614 $20.0300 Exempt-Annual 4-H OUTREACH COORDINATOR $30,300 $37,875 $47,344 $41,663 13 Non Exempt-Hourly ADMINISTRATIVE SECRETARY $15.2962 $19.1202 $239002 $21.0322 ANIMAL SERVICES DISPATCHER $15.2962 $19.1202 $23.9002 $21.0322 AUTOMOTIVE TECHNICIAN,APPRENTICE $15.2962 $19.1202 $23 9002 $21.0322 EQUIPMENT OPERATOR,SENIOR $15.2962 $19.1202 523.9002 $21.0322 FISCAL TECHNICIAN 515.2962 $19.1202 $23.9002 $21.0322 LIBRARY TECHNOLOGY SPECIALIST $15.2962 $19 1202 $23.9002 $21.0322 Page 3 of 18 16fl10 MATCH GRADE TITLE MIN MKTPT MAX PAINT 13 Non Exempt-Hourly(con'tZ MAINTENANCE SPECIALIST $15 2962 $19.1202 $23.9002 $21.0322 PARK RANGER $15 2962 $19.1202 $23.9002 $21.0322 PERMITTING TECHNICIAN $15.2962 $19.1202 $23.9002 $21 0322 PLANT OPERATOR $15 2962 $19 1202 $23 9002 $21 0322 TRADESWORKER.APPRENTICE $15 2962 $19.1202 $23 9002 $21.0322 VETERINARIAN TECHNICIAN $15.2962 $19.1202 523.9002 $21 0322 VOLUNTEER COORDINATOR $15.2962 $19 1202 $23.9002 $21 0322 Exempt-Annual None 14 Non Exempt-Hourly ANIMAL CONTROL OFFICER 516.0608 520.0760 $25.0950 $22.0836 CONTRACTS TECHNICIAN $16.0808 $20.0760 525.0950 $22.0838 CREW LEADER $16 0608 $20.0760 $25.0950 $22.0836 HUMAN RESOURCES TECHNICIAN 516.0608 520.0760 525.0950 $22.0838 IMPACT FEE SPECIALIST $16.0608 $20.0760 525.0950 $22.0836 PURCHASING TECHNICIAN $16.0608 $20.0780 525.0950 $22.0836 SUPERVISOR-PARTS/MATERIALS $16 0608 $20.0760 $25.0950 522.0836 SUPERVISOR-ROAD MAINT WAREHOUSE $16 0608 520.0760 525.0950 $22.0836 TRAFFIC SIGNAL TECHNICIAN,APPRENTICE $16 0608 $20.0780 525.0950 $22.0836 Exempt-Annual RSVP COORDINATOR 533.406 $41,758 $52.198 $45.934 15 Non Exempt-Hourly ADMINISTRATIVE ASSISTANT $16 8638 $21.0798 526.3498 $23 1678 ASSISTANT RECYCLING COORDINATOR $15 8638 $21.0798 $26.3498 $23 1878 AUTOMOTIVE TECHNICIAN,JOURNEYMAN $16 8638 $21 0798 $26 3498 $23 1878 BUSINESS TECHNOLOGY ANALYST $16 8638 $21.0798 $26.3498 523.1878 CITIZEN LIAISON $16 8638 $21 0798 $26.3498 $23.1878 CODE ENFORCEMENT INVESTIGATOR $16 8638 $21.0798 $26 3498 $23 1878 COMMUNITY SERVICES ASSISTANT $16.8638 $21.0798 526.3498 $23.1878 CREW LEADER,SENIOR $16 8638 $21 0798 $26.3498 $23.1878 EMERGENCY MANAGEMENT TECHNICIAN $16 8638 $21 0798 $26.3498 $23 1878 Page 4 of 18 . . .... . 16010 MATCH GRADE TITLE MIN MKTPT MAX POINT 15 Non Exempt-Hourly tcon't1 EMS SUPPLY CENTER SPECIALIST $16 8638 $21.0798 $26.3498 $23.1878 GRANTS SUPPORT SPECIALIST $16 8638 $21.0798 $26 3498 $23.1878 HEAVY EQUIPMENT OPERATOR $16.8638 $21.0798 $26.3498 $23.1878 LABORATORY TECHNICIAN $16 8638 $21.0798 $26.3498 $23.1878 LICENSING COMPLIANCE OFFICER $16.8638 $21.0798 $26 3498 $23 1878 MANAGER-PARTS $16.8638 $21.0798 $26.3498 $23 1878 NETWORK SPECIALIST $16.8838 $21.0798 $26.3498 $23.1878 PARKS&RECREATION PROGRAM LDR,SENIOR $16 8638 $21.0798 $28.3498 $23 1878 PLANNING TECHNICIAN $16.8638 $21 0798 $28.3498 $23.1878 PRETREATMENT INSPECTOR $16.6638 $21.0798 526.3498 $23 1878 RISK TECHNICIAN $16.6638 $21.0798 $26.3498 $23.1878 SCADA OPERATOR $16.8638 $21.0798 $26.3498 $23.1878 SHIP LOAN PROCESSOR $16.8638 $21.0798 826.3498 $23 1878 TRADESWORKER,JOURNEYMAN $16.8638 $21.0798 $26.3498 $23 1878 Exempt-Annual ADMINISTRATIVE SUPERVISOR $35.077 $43,846 $54,808 $48,231 16 Non xempt-Hourly ACCOUNTING TECHNICIAN $17.7073 $22.1341 $27.6677 $24.3475 CODE ENFORCEMENT INVESTIGATOR,SENIOR $17 7073 $22.1341 827.6677 $24.3475 EXECUTIVE SECRETARY $17 7073 $22.1341 527.6677 $24.3475 FACILITIES COMPLIANCE OFFICER $17.7073 522.1341 $27.6677 $24.3475 GIS TECHNICIAN $17 7073 822.1341 827.6677 $24.3475 HUMAN RESOURCES ANALYST $17.7073 $22.1341 827 6677 $24.3475 HUMAN RESOURCES TECHNICIAN,SENIOR $17 7073 $22.1341 827.6677 $24.3475 INSTRUMENTATION/ELECTRICAL TECHNICIAN $17 7073 822.1341 827.6677 $24.3475 LIBRARY PROGRAM SPECIALIST $17 7073 $22 1341 827.6677 $24.3475 ODOR CONTROL SPECIALIST $17 7073 $22.1341 827.6677 $24.3475 OPERATIONS COORDINATOR 817 7073 822.1341 527.6677 $24 3475 PLANT MECHANIC 817 7073 $22 1341 827.6677 $24 3475 Page 5 of 18 16010 MATCH GRADE TITLE MIN MKTPT MAX POINT 16 Non Exempt-Hourly ICon'tt PLANT OPERATOR,SENIOR $17 7073 $22.1341 $27.6677 $24.3475 PROPERTY ACQUISITION SPECIALIST $17 7073 $22.1341 $27.6677 $24.3475 PUBLIC INFORMATION SPECIALIST $17 7073 $22 1341 $27 6677 $24 3475 PURCHASING TECHNICIAN,SENIOR $17 7073 $22.1341 $27.6677 $24 3475 TECHNICIAN $17 7073 $22.1341 $27 6677 $24 3475 TRAFFIC SIGNAL TECHNICIAN 517 7073 $22 1341 $27.6677 $24.3475 Exempt•Annual FL YARD AND NEIGHBORHOOD OUTREACH COORD $36,831 $46,039 $57,549 $50,643 LIBRARY OPERATIONS COORDINATOR $36,831 $46.039 $57,549 $50,643 Page 6 of 18 16010 '• MATCH GRADE TITLE MIN MKTPT MAX POINT White Plan 17 Non Exempt-Hourly AUTOMOTIVE TECHNICIAN,MASTER $20.8082 $24 4803 $30.6004 $26.9283 BENEFITS ANALYST $20.8082 $24.4803 $30.6004 $26.9283 PROPERTY MAINTENANCE SPECIALIST $20.8082 $24 4803 $30.8004 $26.9283 SHELTER TECHNICIAN,SENIOR $20.8082 $24 4803 $30.6004 $26.9283 TRADESWORKER,MASTER $20.8082 $24 4803 $30.6004 $26.9283 Exempt-Annual BUSINESS TECHNOLOGY ANALYST,SENIOR $43,281 $50,919 $63,649 $56,011 FIELD SUPERVISOR $43,281 $50,919 $63,649 $56,011 LIBRARIAN $43,281 $50,919 $63,649 $56,011 MUSEUM CURATOR-COLLECTIONS $43,281 $50,919 $63,649 $56.011 MUSEUM CURATOR-EDUCATION $43,281 $50,919 $63,649 $56,011 PARK RANGER,SENIOR $43,281 $50,919 $63,649 $56,011 PARKS SPECIAL POPULATIONS COORDINATOR $43,281 $50,919 $63,649 $56,011 RECYCLING SPECIALIST $43,281 $50,919 $63,849 $56,011 SUPERVISOR-FOOD PROGRAMS $43,281 $50,919 $63,649 $56,011 SUPERVISOR-PARKS PROGRAMS $43,281 $50,919 $63,849 $56,011 18 Non Exempt-Hourly AUTOMOTIVE TECHNICIAN,PRINCIPAL $21 8491 $25.7048 $32.1310 $28.2753 BUILDING INSPECTOR $21 8491 $25 7048 $32.1310 $28.2753 EXECUTIVE SECRETARY TO THE COUNTY MGR $21.8491 825.7048 $32.1310 $28.2753 HOME REHABILITATION SPECIALIST $21.8491 $25.7048 $32.1310 $28.2753 INSPECTOR $21 8491 825.7048 $32.1310 $28.2753 INSTRUMENTATION/ELECTRICAL TECH,SENIOR $21 8491 $25.7048 $32.1310 $28.2753 PLANS REVIEWER-SIGNS $21.8491 $25.7048 $32,1310 $28.2753 SUPERVISOR-LANDFILL OPERATIONS $21.8491 $25.7048 $32.1310 $28.2753 TOURIST DEVELOPMENT TAX COORDINATOR $21.8491 $25.7048 $32.1310 $28.2753 TRAFFIC SIGNAL.TECHNICIAN,SENIOR $21.8491 $25.7048 $32.1310 $28.2753 Exempt-Annual CABLE FRANCHISE COORDINATOR $45,445 $53,466 $66,833 $58,813 BUSINESS CENTER PROJECT COORDINATOR $45,446 $53,466 $66,833 $58,813 Page 7 of 18 16010 MATCH GRADE TITLE MIN MKTPT MAX POINT 18 Exempt-Annual(con'ti CASE MANAGER $45,446 $53,466 $66,833 $58,813 CHEMIST $45,448 $53,466 $66,833 $58,813 EDITORJVIDEOGRAPHER $45,446 $53,466 $66,833 $58,813 ENVIRONMENTAL SPECIALIST $45,446 $53,466 $66,833 $58,813 EVENTS AND MARKETING COORDINATOR $45,446 $53,466 $66,833 $58,813 FIELD SUPERVISOR,SENIOR $45,446 $53,466 $66,833 $58,813 FILM AND ENTERTAINMENT INDUSTRY LIAISON $45,446 $53,466 $66,833 $58,813 GRAPHICS SPECIALIST $45,446 $53,466 $66,833 $58,813 LIBRARIAN,SENIOR $45,446 $53,466 $68,833 $58,813 PLANNER $45,446 $53,466 $66,833 $58,813 PROPERTY ACQUISITION SPECIALIST.SENIOR $45,446 $53.466 $66,833 $58,813 PUBLIC INFORMATION COORDINATOR $45,446 $53,466 $66,833 $58,813 SUPERVISOR-OPERATIONS $45 446 $53,466 $66,833 $58,813 VETERAN SERVICES OFFICER $45,446 $53.466 $66,833 $58,813 19 Non Exempt•Hourly CODE ENFORCEMENT SPECIALIST $23.1948 $27 2880 $34 1100 $30 0168 PLANS REVIEWER $23.1948 $27 2880 $34 1100 $30 0168 SUPERVISOR-ANIMAL CONTROL $23 1948 $27 2880 $34.1100 $30 0168 TECHNICAL SUPPORT PROFESSIONAL $23.1948 $27.2880 $34.1100 $30 0168 Exempt-Annual ACCOUNTANT $48,245 $56.759 $70,949 $62,435 CAD TECHNICIAN $48.245 $56 759 $70,949 $62,435 COMPENSATION ANALYST $48.245 $56.759 $70,949 $62,435 ECONOMIC RESEARCH ANALYST $48.245 $56 759 $70,949 $62:435 ENVIRONMENTAL SPECIALIST,SENIOR $48,245 $56 759 $70,949 $62.435 EXTENSION AGENT $48,245 $56,759 $70,949 $62.435 HUMAN RESOURCES GENERALIST $48,245 $56:759 $70,949 562.435 IMPACT FEE ANALYST $48,245 $56 759 $70,949 $62,435 LABORATORY QUALITY ASSURANCE SPECIALIST $48,245 $56 759 $70,949 $62,435 MANAGEMENT/BUDGET ANALYST $48,245 $56,759 $70,949 $62,435 OPERATIONS ANALYST $48,245 $56.759 $70,949 $62,435 PLANNED UNIT DEVELOPMENT(PUD)COORDINATC $48,245 $56,759 $70,949 $62,435 Page 8 of 18 16010 MATCH GRADE TITLE MIN MKTPT MAX POINT 19 Exempt-Annual(curet), PROJECT MANAGER,ASSOCIATE $48.245 $56,759 $70,949 $62,435 REVIEW APPRAISER $48,245 $56,759 $70,949 $62,435 RIGHT OF WAY COORDINATOR $48,245 $56,759 $70,949 $62.435 RISK ANALYST $48,245 $56,759 $70,949 $62,435 SAFETY COORDINATOR $48,245 $56,759 $70,949 $62,435 SHIP PROGRAM COORDINATOR $48,245 $56,759 $70,949 $62,435 SUPERVISOR-AQUATICS $48,245 $56,759 $70,949 $62,435 SUPERVISOR-ATHLETICS $48,245 $56,759 $70,949 $62,435 SUPERVISOR-AUTOMATED METER OPS $48,245 $56,759 $70,949 $62,435 SUPERVISOR•CODE ENFORCEMENT $48,245 $58 759 $70 949 $62,435 SUPERVISOR•COMMUNITY CENTERS $48,245 $56,759 $70,949 $62,435 SUPERVISOR-LICENSING COMPLIANCE $48,245 $56,759 $70.949 $62,435 SUPERVISOR-PERMITTING $48,245 $56,759 $70.949 $62,435 SUPERVISOR-REVENUE $48.245 $56.759 670.949 $62,435 TOURISM SALES COORDINATOR $48,245 $56,759 $70.949 $62,435 TRAINING COORDINATOR $48,245 $56.759 $70.949 $62,435 WELLNESS HEALTH EDUCATOR $48,245 $56 759 $70,949 $62 435 22 Non Exempt•Hourly AIRCRAFT MECHANIC $24 3298 $28 6230 $35.7788 $31 4855 Exempt•Annual ACCOUNTANT,SENIOR $50.606 $59,536 $74,420 $65,490 GRANTS COORDINATOR 650.606 $59,536 $74.420 $65.490 IMMOKALEE BUSINESS DEV CENTER MANAGER $50,606 $59,538 $74,420 $65,490 IMPACT FEE COORDINATOR $50,606 $59,536 $74,420 $65,490 OCCUPATIONAL HEALTH NURSE $50,606 $59,536 $74,420 $65,490 PLANNER.SENIOR $50,606 $59,536 $74,420 $65,490 PROPERTY MANAGEMENT SPECIALIST,SENIOR $50 606 $59,536 $74 420 $65,490 PUBLIC RELATIONS SPECIALIST-TOURISM $50 606 $59,536 $74,420 $65,490 PURCHASING AGENT,SENIOR $50.608 $59,536 $74.420 $65,490 REAL ESTATE APPRAISER 650.606 659,536 $74.420 $65,490 RECYCLING COORDINATOR $50.606 $59,536 $74,420 $65 490 SUPERVISOR-BUILDING AUTOMATION CENTER $50.606 $59.536 $74,420 $65 490 SUPERVISOR-FLEET MAINTENANCE $50,606 559,536 $74,420 $65,490 SUPERVISOR-INSPECTIONS $50,606 $59 536 $74,420 565.490 SUP'V-ROAD MAINT.CONTRACTS AND PROJECTS $50,606 $59,536 $74,420 665.490 Page 9 of 18 16010 MATCH GRADE TITLE MIN MKTPT MAX POINT 21 Non Exempt-Hourly TECHNICAL SUPPORT PROFESSIONAL.SENIOR $25 5474 $30.0558 $37 5697 $33.0613 Exempt-Annual APPLICATIONS ANALYST $53,139 $62,516 $78.145 $68,768 BUSINESS DEVELOPMENT COORDINATOR $53,139 $62.516 $78,145 $68,768 CHIEF PLANT OPERATOR $53,139 $62.516 $78.145 $68,768 ENVIRONMENTAL HEALTH&SAFETY SPECIALIST $53.139 $62.516 $78,145 $68,768 ENVIRONMENTAL SPECIALIST,PRINCIPAL $53,139 $62,516 $78,145 $68,768 EXTENSION AGENT,SENIOR $53,139 582.516 $78.145 $68,768 LANDSCAPE ARCHITECT $53,139 $62.516 $78.145 $68768 MANAGER-BRANCH LIBRARY $53,139 562.516 $78,145 568.768 MANAGER-CODE ENFORCEMENT OPERATIONS $53.139 562,516 $78,145 568.768 MANAGER-HOUSING DEVELOPMENT $53,139 $62,516 $78,145 $68,768 MANAGER-MUSEUM $53,139 $62,516 $78,145 568.768 MANAGER-RECORDS MANAGEMENT $53,139 $62,516 $78,145 $68.768 MANAGER-TELEVISION OPERATIONS $53,139 $62,516 $78,145 568.768 PROCUREMENT SPECIALIST 553.139 $62,516 $78,145 $68,768 SUPERVISOR-BUILDING MAINTENANCE $53,139 $62,516 $78,145 $68,768 SUPERVISOR-CASE MANAGEMENT $53,139 $62,516 $78,145 $68,768 SUPERVISOR-FLEET OPERATIONS $53,139 $62,516 $78,145 $68,768 SUPERVISOR-GIS/CAD $53,139 $62,516 $78 145 $68,768 SUPERVISOR-IT SERVICE DESK $53,139 $62,516 $78,145 $68,768 SUPERVISOR-LABORATORY $53,139 $62,516 $78 145 $68,768 SUPERVISOR-LIBRARY $53,139 $62 516 $78 145 $68,768 SUPERVISOR-PARK RANGERS $53,139 $62,516 $78 145 $68,768 SUPERVISOR-RECREATION 553.139 $62 516 $78,145 $68,768 SUPERVISOR-VEGETATION MANAGEMENT $53,139 552.516 $78.145 $68768 22 Non Exempt-Hourly FIELD INSPECTOR,SENIOR $26.8244 $31.5582 $39.4477 $34 7140 Exempt-Annual CHIEF BUILDING INSPECTOR $55,795 $65,641 582,051 $72,205 COUNTY SURVEYOR $55.795 $65,641 $82,051 $72,205 Page 10 of 18 16010 GRADE TITLE MIN MKTPT MAX MATCH POINT 22 Exempt-Annual(con't) GRANTS DEVELOPMENT&MGMT COORDINATOR $55,795 $65,641 $82,05' $72,205 LIBRARY AUTOMATION SPECIALIST $55.795 $65,641 $82.05' $72,205 MANAGEMENT/BUDGET ANALYST,SENIOR $55,795 $65,841 $82,051 $72,205 MANAGER-ENVIRONMENTAL COMPLIANCE $55:795 $65.641 $82,051 $72,205 MANAGER-FED/STATE GRANTS OPERATIONS $55,795 $65 641 $82 051 $72,205 MANAGER-GROUP INSURANCE $55,795 $65:641 $82 051 $72,205 MANAGER-IRRIGATION QUALITY $55:795 $65 641 $82,051 $72,205 MANAGER-METER SERVICES $55,795 $65.641 $82.051 $72,205 MANAGER-RISK FINANCE $55.795 $65.641 $82.051 $72,205 MANAGER-SOLID WASTE OPERATIONS $55,795 $65,641 $82,051 $72,205 MANAGER-VETERAN SERVICES $55.795 $65,641 $82,051 $72,205 MANAGER-WASTE REDUCTION AND RECYCLING $55,795 $55.641 $82,051 $72,205 MANAGER-W/WW ENVIRONMENTAL COMPLIANCE $55,795 $65 641 $82,051 $72.205 MANAGER-WELLNESS PROGRAMS $55,795 565.641 $82,051 $72,205 NETWORK ADMINISTRATOR $55,795 $65 641 $82,051 $72,205 OPERATIONS ANALYST,SENIOR $55 795 $65,641 $82,051 $72,205 PLANNER.PRINCIPAL $55.795 $65,641 $82,051 $72,205 PROGRAMMER ANALYST,SENIOR $55,795 $65,641 $82,051 $72,205 PROJECT MANAGER $55,795 $65,641 $82,051 $72,205 SENIOR SUPERVISOR-LIBRARY $55,795 $65,641 $82,051 $72,205 SIGNAL SYSTEMS NETWORK SPECIALIST $55,795 $65,641 $82,051 $72,205 SITE PLANS REVIEWER $55,795 $65,641 $82,051 $72,205 SUPERVISOR-ACCOUNTING $55,795 $65,641 $82,051 $72,205 23 Non Exempt-Hourly None Exempt-Annual EMERGENCY MANAGEMENT COORDINATOR $58.585 568,924 $86.155 $75,816 EXECUTIVE MANAGER TO THE BCC $58 585 568,924 $86,155 $75,816 HUMAN SERVICES PROGRAM MANAGER $58.585 568,924 $86,155 $75 816 LEGISLATIVE AFFAIRS COORDINATOR $58 585 $68,924 $86,155 $75.816 MANAGEMENT AND OPERATIONS CONSULTANT $58 585 568,924 $86,155 $75.816 MANAGER-BUSINESS CENTER $58 585 $68,924 $86,155 $75.816 Page 11 of".8 16010 MATCH GRADE TITLE MIN MKTPT MAX POINT 23 Exempt-Annual(con't1 MANAGER-LAND DEVELOPMENT CODE $58,585 $68,924 $86,155 575.816 MANAGER-PARK OPERATIONS $58,585 $68,924 $86,155 $75,816 MANAGER-PELICAN BAY SERVICES $58,585 $68,924 $86,155 $75,816 MANAGER-PROCUREMENT $58,585 $68,924 $86,155 $75,816 MANAGER-PUBLIC TRANSIT $58,585 $68,924 $86,155 $75,816 MANAGER-TECHNICAL SUPPORT-WW $58,585 $68.924 $86,155 $75,816 MANAGER-TELECOMMUNICATIONS $58,585 $68.924 $86,155 $75,816 SUPERVISOR-SITE INSPECTIONS $58.585 $68.924 $86,155 $75,816 24 Non Exempt-Hourly SUPERVISOR-AIRCRAFT MAINTENANCE 529 5743 $34.7933 543.4916 538.2726 Exempt-Annual DATABASE ADMINISTRATOR $61,515 $72,370 $90,463 $79,607 ENGINEER,SENIOR $61,515 $72,370 $90,463 $79,607 MANAGER-AIRPORT $61.515 $72,370 $90,463 $79,607 MANAGER-BUSINESS OPERATIONS-CMO 561.515 572,370 590.463 $79,607 MANAGER-CAREER DEVELOPMENT/TRAINING $61,515 $72,370 $90,463 $79,607 MANAGER-CDES OPERATIONS 561,515 $72,370 $90,463 $79.607 MANAGER-COMPENSATION 561.515 $72,370 $90,463 $79,607 MANAGER-EMPLOYMENT OPERATIONS $61,515 $72,370 $90,463 $79,607 MANAGER-ENVIRONMENTAL HEALTH&SAFETY $61,515 $72,370 $90,463 $79,607 MANAGER-IMPACT FEES/ECONOMIC DEVEL. $61,515 $72,370 $90,463 $79,607 MANAGER-INTERNAL CONTROLS $61.515 572,370 $90,463 $79,607 MANAGER-MPO 561.515 572,370 $90,463 $79,607 MANAGER-OPERATIONS SUPPORT-PUD 561.515 572,370 $90,463 $79,607 MANAGER-POWER SYSTEMS 561.515 572,370 $90,463 $79,607 MANAGER-REVENUE 561.515 572,370 590,463 $79,607 MANAGER-ROAD CONSTRUCTION $61.515 572,370 590,463 $79.607 MANAGER-SHELTER OPERATIONS $61,515 572.370 $90,463 $79.607 MANAGER-TECHNICAL SYSTEMS OPERATIONS 561,515 $72,370 $90,463 $79.607 MANAGER-WASTEWATER COLLECTIONS $61,515 $72,370 $90,463 579.607 REGIONAL MANAGER-PARKS&RECREATION $61,515 $72,370 $90,463 $79,607 SITE PLANS REVIEWER,SENIOR $61,515 572,370 $90,463 579.607 25 Non Exempt-H urly None Exempt-Annual ASSISTANT DIRECTOR-PARKS AND RECREATION $64,657 $76,067 $95,064 $83.674 EMS CAPTAIN $64,657 $76,067 $95,084 $83,674 FIRE CAPTAIN $64,657 $76,067 $95,084 $83,674 MANAGER-COMMUNICATIONS AND GUST REL 564.657 $76,067 $95,084 $83,674 MANAGER-ENVIRONMENTAL SERVICES 564.657 $76,067 $95.084 $83,674 MANAGER-FINANCIAL AND OPER SUPP 564.657 $76,067 $95,084 $83,674 MANAGER-IT CUSTOMER REL AND APPS MGMT $64,657 $76,067 595.084 $83,874 MANAGER-LANDSCAPE OPERATIONS $64,657 $76,067 595.084 $83,674 Page 12 of 18 16D10 • MATCH GRADE TITLE MIN MKTPT MAX POINT 25 Exempt-Annual I n'tZ MANAGER-PLANNING $64,657 $76,067 $95,084 $83,674 MANAGER-PLANS REVIEW AND INSPECTIONS $64,657 $76,067 $95,084 $83,674 MANAGER•RIGHT OF WAY $64,657 $76,067 $95,084 $83,674 MANAGER-TRAFFIC OPERATIONS $64,657 $76,067 $95,084 $83,674 MANAGER-UTILITY BILLING&CUSTOMER SVC $64,657 $76,067 $95,084 $83,674 PLANT MANAGER $64,657 $76,067 $95,084 $83,674 PROJECT MANAGER,SENIOR $64,657 $76,067 595,084 $83,874 SUPERINTENDENT-PARKS AND RECREATION $64,657 $76.067 $95,084 $83,674 2f Non Exempt-Hourly MANAGER-FLIGHT OPERATIONS TRAINING $32 6057 $38 3596 $47 9495 $42 1956 Exempt-Annual ASSISTANT FIRE CHIEF $67;820 $79,788 $99,735 $87,767 ASSISTANT DIRECTOR-LIBRARY $67,820 $79 788 $99,735 $87,767 EMS BATTALION CHIEF $67 820 $79 788 $99,735 $87,767 MANAGER-WATER DISTRIBUTION AND WELLFIELC $67,820 $79 788 $99,735 $87,787 MANAGER-ENGINEERING REVIEW SERVICES $67,820 $79 788 $99,735 $87,767 MANAGER-FACILITIES $67,820 $79 788 $99,735 $87,767 MANAGER-INFORMATION SYSTEMS DEVELOPMEN $67,820 $79,788 $99,735 $87,767 MANAGER-NETWORK OPERATIONS $67.820 $79.788 $99,735 $87;767 MANAGER•OPERATIONS-WATER/WASTEWATER $67,820 $79,788 $99,735 $87,767 SUPERINTENDENT-ROADS&BRIDGES $67,820 $79 788 $99,735 $87,767 27 Non Exempt-Hourly None Exempt-Annual CHIEF PILOT 571,211 $83,778 $104,723 $92,156 EXEC MANAGER OF COPR BUSINESS OPS $71 211 $83,778 $104,723 $92,156 MANAGER-CORP.PLANNING AND PERF IMPROV $7',211 $83,778 $104,723 $92,156 PROJECT MANAGER,PRINCIPAL $71,211 $83,778 $104,723 $92,156 Non Exempt-Hourly None Page 13 of 18 16010 MATCH GRADE TITLE MIN MKTPT M X POINT 28 Exempt-Annual CHIEF ENGINEER-TRAFFIC OPERATIONS $74 772 $87,967 $109,959 $96,764 EMS DIVISION CHIEF $74 772 $87,967 $109,959 $96,764 MANAGER-COASTAL.MANAGEMENT PROGRAMS $74 772 $87,967 $109,959 $96,764 MANAGER-POLLU'T'ION CONTROL $74 772 $87,987 $109959 $96,764 MANAGER-PROPERTY ACQUISITION&CONST MG` $74772 $87,987 $109,959 $96,764 SHELTER VETERINARIAN $74 772 $87,967 $108,959 $96,764 Page 14 of 18 16010 MATCH GRADE TITLE MIN MKTPT MAX POINT Red Plan 29 Non Exempt Hourly None Exempt-Annual DIRECTOR-DOMESTIC ANIMAL SERVICES $83,905 $93,228 $116,535 $83.905 DIRECTOR-FLEET MANAGEMENT $83,905 $93,228 $116,535 $83.905 DIRECTOR-MUSEUM $83,905 $93,228 $116,535 583.905 DIRECTOR-TOURISM $83,905 $93,228 $116,535 $83.905 DIRECTOR-UNIVERSITY EXTENSION SVCS. $83,905 $93,228 $116,535 $83,905 FIRE CHIEF $83,905 $93.228 $118,535 $83 905 30 Non Exempt-Hourly None Exempt-Annual DIRECTOR-ALT.TRANSPORTATION MODES $88,188 $97,987 $122,484 $88 188 DIRECTOR-BUILDING REVIEW AND PERMITTING $88,188 $97,987 $122,484 $88,188 DIRECTOR-CDES ENGINEERING SERVICES $88,188 $97,987 $122,484 588.188 DIRECTOR-CODE ENFORCEMENT $88,188 $97,987 $122,484 $88.188 DIRECTOR-COMMUNICATION 8 CUST RELATIONS $88,188 $97,987 $122,484 $88.188 DIRECTOR-COMPREHENSIVE PLANNING $88,188 597.987 $122,484 588.188 DIRECTOR-BUSINESS AND ECONOMIC DEV $88,188 597.987 $122,484 $88,188 DIRECTOR-EMS OPERATIONS $88,188 $97.987 $122,484 588,188 DIRECTOR-HOUSING,HUMAN AND VETERAN SVCf $88,188 597.987 $122,484 588,188 DIRECTOR-OPERATIONS SUPPORT $88,188 $97.987 $122,484 $88:188 DIRECTOR-PURCHASING/GENERAL SERVICES $88,188 $97,987 $122,484 $88 188 DIRECTOR-ROAD MAINTENANCE $88,188 $97,987 $122,484 588 188 DIRECTOR-RISK MANAGEMENT $88,188 $97,987 5122,484 588.188 DIRECTOR-SOLID WASTE $88,188 $97,987 $122,484 588:188 DIRECTOR-TRANSPORTATION PLANNING $88,188 $97,987 $122,484 $88,188 DIRECTOR-PLANNING AND ZONING $88,188 $97,987 $122,484 588.188 Page 15 of 18 16D10 MATCH GRADE TITLE MIN MKTPT MAX POINT 31 Non Exempt-Hourly None Exempt-Annual CHIEF-EMERGENCY MEDICAL SERVICES $92,597 $102,886 $128,608 $92,597 DIRECTOR-CORP FINANCIAL AND MNGMT SVS $92,597 $102,888 $128,608 $92,597 DIRECTOR-FACILITIES MANAGEMENT $92.597 $102,886 $128,608 $92,597 DIRECTOR-HUMAN RESOURCES $92,597 $102.886 $128,608 $92,597 DIRECTOR-INFORMATION TECHNOLOGY $92,597 $102,886 $128,808 $92,597 DIRECTOR-LIBRARY $92,597 $102.886 $128,608 $92,597 DIRECTOR-MANAGEMENT AND BUDGET $92,597 $102,886 $128,608 $92,597 DIRECTOR-PARKS AND RECREATION $92,597 $102,886 $128,608 $92,597 DIRECTOR-PUBLIC UTILITIES ENGINEERING $92,597 $102,888 $128,608 $92,597 DIRECTOR-TRAFFIC OPERATIONS $92,597 $102,886 $128,608 $92,597 DIRECTOR-TRANSPORTATION ENGINEERING $92,597 $102,886 $128,608 $92,597 DIRECTOR-WASTEWATER $92.597 $102,886 $128,608 $92.597 DIRECTOR-WATER $92.597 $102,886 $128,608 $92.597 22 Non Exempt-Hourly None )exempt-Annual DEPUTY ADMINISTRATOR-GMD $97 228 $108,031 $135,039 $97.228 DIRECTOR-BUREAU OF EMERGENCY SVCS $97.228 $108,031 $135,039 $97.228 33 Non Exempt-Hourly None Exempt-Annual None Page 16 of 18 16010 MATCH GRAPE TITLE MIN MY.TPT MAX PAINT 34 Non Exempt-Hourly None Exempt•Annual ADMINISTRATOR-ADMINISTRATIVE SERVICES $107,193 $119,103 $148,879 $107,193 ADMINISTRATOR-GROWTH MANAGEMENT DIV $107,193 $119.103 $148,879 $107,193 ADMINISTRATOR-PUBLIC SERVICES $107,193 $119,103 $148,879 $107,193 ADMINISTRATOR-PUBLIC UTILITIES $107,193 $119.103 $148,879 $107;193 1S Non Exempt-Hourly None Exempt-Annual None It Non Exempt-Hourly DEPUTY COUNTY MANAGER $118,181 $131,312 $164,140 $118,181 Exempt-Annual None Page 17 of 18 . . . . 1 6 01 0 MATCH GRADE TITLE MIN MKTPT POINT Isle of Capri Fire Services(Non-Ban:mining Unit) 101 Non Exempt Hourly FIREFIGHTER $151210 $177894 $222368 $195883 Exempt None 103 Non Exempt-Hourly FIRE LIEUTENANT 619 8557 $23.3597 $29 1996 $256957 Exempt None Page 18 of 18 1 6 0 1 0 Barry Allen Williams 10781 Regent Circle; Naples, FL 34109 (239) 593-4021 Home; (239) 252-4035 Work E-mail: BarryWilliamsgeolliergMv,net Career Summary Highly skilled, professional Parks and Recreation Director with over 22 years experience within a non-profit and governmental setting. Proficient in planning, developing, implementing, and managing large Parks and Recreation Department. Possess exceptional uoa|y{ic` verbal, and written skills. Knowledgeable regarding management, programmatic. and budgetary tasks. Professional Employment History Collier County Parks and Recreation Department,Director(June 2006-Present) Director of Department • 225 regular full time and part time employees and 150 seasonal employees. • 61 Regional, Community. and Neighborhood Parks with approximately 2000 acres maintained. • 2500 capacity Aquatics Facility and Waterpark • (8) Recreation Community Centers • (2) Skateparks and BMX Track • (2)Community Pools • (3) Fitness Centers with(3) Executive Fitness Centers • $23M budget Collier County Human Services Department,Director(October 2001-June 2006) • Responsible for direction of health related assistance programs for the uninsured in Collier County (population base of 300,000 with estimated number of uninsured of 33,000). • Director of lead agency responsibility for elder services in Collier County. Lead Agency services estimated at $2.2 million. • Partnered with local community organization to develop primary,ure clinic for the poor through use of Upper Payment Limit programming. • Obtained 5850,000 in Community Development Block Grant funds funding for Senior Center in East Naples. • Obtained Federal funding for prescription medications for poor and uninsured in Collier County. • Supervise (18) program.clerical, and fiouu| staff. • Annual budget responsibility of$7.25 million. • RSVP Program received NaCO 2003 "Acts of Caring"Award in Social Services 1 6 01 0 Barry Williams Resume Page Two Ruth Cooper Center 2789 Ortiz Avenue Fort Myers, FL 33905 Florida Assertive Community Treatment,Team Leader(May 2000-September 2001) • Responsible for the administration and supervision of Florida Assertive Community Treatment learn (12) clinical and administrative staff. • Budget management of approximately $1.1 million dollars. Director Outpatient Services(May 1999-April 2000) • Responsible for managing outpatient behavioral health clinics in the Lee County unra. • Supervised clinical staff, managed budget of approximately $2.5 million dollars. LlfeSkDim, Ioc' 922 State Street Bowling Green, K.Y 42102 (270) 842-0161 Clinical Director,Adult Services(July 1998-April 1999) • Responsible for clinical direction of adult services within the behavioral health division. • Responsible for(14) program components involving(75) clinical staff. • Provided outpatient substance abuse counseling to court-ordered individuals and persons seeking treatment voluntarily. • Expanded Case Management services by 150Y6. • Expanded Supported Employment services by 50%. Community Support Director(July 1991-July 1998) • Responsible for development of a service array to assist adults within the community. • Developed this array with the assistance of local, state, and national key inG)nnontm. • Recognized as "Outstanding Program Administrator's by Governor Brereton C. Jones 1994. • Recruited and retained professional staff. ~ `. 46010 Barry Williams Resume Page three • Directly supervised (10) program component with staff of(75)and budget of approximately $4 million annually. • Developed contracts between corporation and slate government. Education Florida Gulf Coast University Graduated May 2004. Master's Degree in Business Administration. University of Louisville Graduated December 1990` Master's Degree in Social Work, Certified Social Worker. Western Kentucky University Graduated May 1987, Bachelor's degree in Psychology, graduated magna cum laude. License/Certifications Florida Board of Social Work, License# j8|5 Certified Parks and Recreation Executive Computer Skills/Miscellaneous Proficient in Microsoft Office Suite, WordPerfect, Lotus 1'2-3, Honorable Discharge from United States Air Force (Staff Sergeant). Organizations/Affiliations • Past Chairperson Collier County Hunger and Homeless Coalition • Past Board Member Collier County Community Alliance • Past Treasurer Florida Association of Social Service Executives(FACSSE) • Current Volunteer Big Brother/Big Sister of Collier County • Past Co-Chair Collier County Health Consortium • PuotVice-Pnesideotof6duovtion, CollierCorunouuiqu6, Tomutnus<cr'sC|ub • Past Board member Naples Zoo, Inc. 16010 ' Class Code: 15699 Pay grade:31 COLLIER COUNTY, FLORIDA CLASSIFICATION SPECIFICATION CLASSIFICATION TITLE: DIRECTOR- PARKS AND RECREATION PURPOSE:OF CLASSIFICATION The purpose of this classification is to direct operations of the Parks&Recreation Department,to include assessment of community recreational needs, acquisition of |ood, construction of parks/facilities, and development and implementation of programs to meet community needs. ESSENTIAL FUNCTIONS 'the following duties are normal for this position. The omission of specific statements of the duties does not exclude them from the dmoo|fimdooif the work im similar,related,vrn logical assignment for this classification. Other duties may be required and assigned. 8opcmiom, directs, and evaluates assigned staff, processing employee concerns and problems, directing work, counseling.disciplining.and completing employee performance appraisals. Coordinates daily work activities;organizes, prioritizes,and assigns work:conducts staff meetings; monitors status of work in progress and inspects completed work; confers with assigned staff; assists with complex/problem situations, and provides technical expertise. Ensures departmental compliance with all applicable codes,laws,rules,regulations.standards,policies and procedures; ensures adherence to established safety procedures; monitors work environment and use of safety equipment to ensure safety of employees and other individuals;initiates any actions necessary to correct deviations or violations. Consults with Administrator of Public Services, Board of County Commissioners, or other officials to review department operations/activities, review/resolve problems. receive udvio*/din*don, and provide recommendations; prepares and presents various reports to Board of County Commissioners; serves as liaison and technical advisor to Parks&Recreation Advisory Board;provides staff assistance to Administrator of Public Services as needed. { Develops and implements long and short term plans,goals,and objectives for the department; develops five-year plan for growth management;evaluates efficiency and effectiveness of department operations,methods,procedures,and use of resources;implements improvements as needed. Develops,updates,and implements departmental policies and procedures. Develops and implements departmental operating and capital budgets; monitors expenditures to ensure compliance with approved budget; researches alternate funding sources and supplements department funds through grants and donations;determines fee schedules for park services. Directs activities involving planning and construction of parks and related facilities;coordinates acquisition of land to be used for parks projects: reviews site development plans and architectural drawings for new facilities; supervises construction projects: ovc,seco, comndinato , and monitors work performed by outside contractors: provides project reports to upper management and County Commissioners:approves change orders within designated parameters. 0Dm(G-M ANIMUS,INC. Page |.ua/Revised: Jul»208l 16010 ° Collier,County,Florida,Director-Parks and Recreation 1569* Performs n,oulurlpndodiu inspections of park facilities; monitors park operations and identifies potential problems; initiates work orders for needed repairi maintenance work. Coordinates/conducts assessments of recreational needs and interests of the community; determines appropriate types of programs to offer for Various populations and age groups; promotes recreational programs within the community; evaluates participation levels and overall effectiveness and success of programs; implements addition, deletion. or revision of programs: nvcm**x, monitors. participates in, and/or evaluates recreation programs, special evcnu, and mijor community events. Coordinates department programs,events,and activities with other departments,outside agencies.or others as needed; coordinates joint programs and facility development with local cities and school systems. Administers and implements contracts with outside service providers; negotiates contracts with consultants and concessionaires: recommends awarding of contracts to County Commissioners; approves contracts with designated parameters. Recommends changes to legislation and amendments to current ordinances. Compiles or monitors administrative and/or statistical data pertaining to department operations; analyzes data and identifies trends;summarizes data and prepares reports. Performs administrative tasks; roviowslwppmvus time sheets, training requests, and travel requests; reviews/approves purchase requests and invoices. Prepares or completes various forms,reports.correspondence,annual management plans.executive summaries,project reports,meeting agendas.budget documents,grant applications,performance evaluations,policies,procedures,or other documents. Receives various forms, reports. u/n*spmndeno:, budget repono, invuiceu, vonnucto, change odcm, time shoets, training requests, travel mqooms, fee ycboduios, policies, pmooduoo, site development plans, architectural drawings, mups, muouw|a, publications, refer nce materials,or other documentation; reviews, completes, processes, forwards or retains as appropriate. Operates a personal computer, motor vehicle. digital camera, copy muobioo, fax movbine, or other equipment as necessary to complete essential fumctinna, to include the use of word processing. spreadsheet, presentation, e-mail. Internet,or other computer programs. Monitors inventory of department equipment, mmoriu|o, and supplies; ensures availability of adequate materials to conduct sork activities;initiates orders for new/replacement materials:prepares and reviews bid proposals. Provides information to the public: responds to questions and complaints related to department programs,operations, and activities; researches problems and initiates problem resolution; resolves conflicts involving contractors, consultants,or citizens. Serves as department media: responds to media requests for information and interviews regarding department programs.activities,and issues. Communicates with County officials, other departments, employees, volunteers, program participants, vendors. sales representatives, contractors, architects, consultants. local businesses, schools. community organizations. public safety agendns, government ug*ocicu, the pu6Uu, the modiu outside organizations. and other individuals as needed to coordinate work activities, review status of work, exchange information, resolve problems, or give/receive advice/direction. Attends meetings,serves on committees,and makes presentations as needed;delivers presentations to civic groups and community organizations:develops and monitors Parks&Recreation task force committees. ComC'mAX|m,S,INC. Page 2 Last Revised: July,MI 1 6 0 1 0 CoUer,County,Florida•Director-Parks and Recreation 15699 Maintains a comprehensive,current knowledge of applicable laws/regulations: maintains an awareness of new trends and advances in the profession; reads professional literature; maintains professional affiliations; participates in continuing education:attends conferences,workshops and training sessions as appropriate. ADIM'k'DONAL FUNCTIONS Performs general/clerical tasks, which may include answering telephone ox||s, making oonim, sending/receiving faxes, filing documentation,or processing incoming/outgoing mail. Performs other related duties as required. In the event of a declared state of emergency,employees in this classification may be called to work during days or hours other than those for which they are regularly scheduled. MINIMUM QUALIFICATIONS Bachelor's degree in Recreation Administration or closely related field;supplemented by six(6)years of'progressively responsible previous experience and/or training that includes public recreation agency management,recreation program administration, long range strategic planning,construction project management,budget management,public relations, and management; or any equivalent combination of education, training, and experience which provides the requisite knowledge, *kiOm, and abilities for this job. Must possess and maintain a valid Florida Driver's License with any applicable endorsements and maintain eligibility requirements and endorsement(s) to drive a County vehicle as provided in CMA 5805. Fingerprinting required. PERFORMANCE APTITUDES Data Utilization: Requires the ability to coordinate,manage.and/or correlate data, Includes exercising judgment in determining time,place and/or sequence of operations,referencing data analyses to determine necessity for revision of organizational components,and in the formulation of operational strategy. Human Interaction: Requires the ability to function in a director capacity for a major organizational unit requiring significant internal and external interaction. Equipment‘Machinery.Tools,and Materials Utilization: Requires the ability to operate,maneuver and/or control the actions of equipment,machinery,tools,and/or materials used in performing essential functions. Verbal Aptitude: Requires the ability to utilize a wide variety of reference,descriptive,advisory and/or design data and information. Mathematical Aptitude: Requires the ability to perform addition,subtraction,multiplication and division;ability to calculate decimals and percentages; may include ability to perform mathematical operations with fractions; may include ability to compute discount, interest, and ratios; may include ability to calculate surface areas. volumes, weights.and measures. Functional Reasoning: Requires the ability to apply principles of influence systems, such as motivation, incentive, and leadership, and to exercise independent judgment to apply facts and principles for developing approaches and techniques to resolve problems. (r)om{-mAX{mrS.|N(:. Page 3 cumRevised: July,2001 16010 Collier,Count ,Florida*Director-Parks and Recreation 15699 Situational Reasoning: Requires the ability to exercise judgment,decisiveness and creativity in situations involving broader aspects of organizational programs and operations. moderately unstable situations,or the direction. control and planning of an entire program or set of programs. Leadership: Customer Service: Financial Accountability: ADA COMPLIANCE Physical Ability: Tasks require the ability to exert light physical effort in sedentary to light work,but which may involve some lifting,carr ing, pushing and/or pulling of objects and materials ials of light weight(5-10 pounds). Tasks may involve extended periods of time at a keyboard or workstation. Sensory Requirements: Some tasks require the ability to perceive and discriminate visual cues or signals. Some tasks require the ability to communicate orally. Environmental Factors: Performance of essential functions may require exposure to adverse environmental conditions,such as humidity,temperature extremes,or traffic hazards. Collier County is an Equal Opportunity Employer.In compliance with the Americans with Disabilities Act,the County will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer. �nMG'NIAXIM US,INC Page 4 Last Revised: July,2001 1 6 DI BY "SKIP" CAMP, CFM 5832 Paradise Circle, Naples Florida 34110 (239) 465-9931 SkJoComo6dCuUiergov.nc« EDUCATION MASTER OF SCIENCE IN MANAGEMENT, St. Thomas University. Miami, Florida 1988- 1941 (Dual Majors: Public Administration & Human Resource Management) BACHELOR OF SCIENCE iN PROFESSIONAL STUDIES, Barry University. Miami. Florida 1986-1988 (Area of Specialization: Management) ASSOCIATE OF SCIENCE, MANAGEMENT, University of Akron. Akron Ohio 1072-1974 GEYVEK&l. S7DDIE5, Ohio State University,Columbus, Ohio 1970-1972 (Scholarship) WORK EXPERIENCE FACILITIES MANAGEMENT DIRECTOR (Supervisor: Len Price) February 26. 1986 to Present: Collier County Board of County Commissioners, Naples, Florida. (Building Management, Real Estate Services, Construction Management, Contract Management and Government Security). Responsibilities include directing 76 member staff', which includes facilities managers, construction managers, building maintenance superintendents, real estate property acquisition managers, security force, building automation operations, craftsmen, major janitorial and grounds maintenance contracts, and other major commodities contracts. Facilities include approximately 4.0 million square feet of space, 660 locations. $150,000,000 of ongoing construction, and a 12 million dollar annual operating budget. ASSISTANT TO THE COUNTY MANAGER (Supervisor: Don Lusk) 1904-1986: Office of the County Manager. Collier County Board of County Commissioners, Naples, Florida. Responsibilities include management of multiple major construction projects assigned to the Manager's Office, along with administrative duties including contract officer for cable te|evioion, construction of executive summaries for the Manager, preparation of operating and capital budgets,and representing the County Manager on a variety of matters. ASSISTANT TO TIlE PUBLIC SAFETY ADMINSTRATOR (Supervisor:Neil Dorrill) 1982-1984: Division of Public Safety, Collier County Board of County Commissioners, Naples, Florida. Responsibilities included: management of m jor capital construction projects including a new correctional facility (308 bed County Jail), and the completion of an eight story administrative building, renovation of multiple government buildings on the main campus, asbestos removal program in multiple hui]dingm, and construction of a central chiller water and electrical plant. ~��~�_~~~.- -_16010 "' Byron "Skip" Camp Page'Iwo EMS OPERATIONS SUPERVISOR (Supervisor: Doug Greenfield) 7980-1902: Department of Emergency Medical Services. Collier County Board of County Commissioners, Naples, Florida. Responsibilities included day-to-day operations of a countywide paramedic organization providing advanced life support to Collier County. Tasks included preparation of budgets, human resource rnano8ecntnt_ scheduling, capital projects, coordination with other agencies, and inventory control. This organization was named best EMS System in the State of Florida and in the Nation. PROFESSIONAL CERTIFICATIONS Certified Facilities Manager(CFM) (Valid thru 6/30/13) international Facilities Management Association Former Stat of Florida Paramedic (License#i I I) State of Florida Security D License State of Florida Security Firearms Licesne BOARDS/COMMITTIES Board Member,National Indoor Environmental Professional Association(1998 to 20020 Chairman. Ferris State University Facilities Management Advisory Board(2002 to Present) Collier County Schools Security Consortium (20 I 3 to Present) Board Member. Hazard Mitigation Task Force(2004 to Present) Strategic Exercise Working Group(2013 to Present) Collier County Jail Reintegration Committee (2013 to Present) Member, Collier County Homeland Security Task Force (2003 to Present) Member. Collier Energy Task Force (2009 to Present) Sherifl's Advisory Reintegration Board (2013 to Present) PROFESSIONAL ASSOCIATIONS South Florida Chapter, International Facilities Management Association (Current - 2013) International Facilities Management Association(Current-2008) International City Management Association(Past- 1985) American Public Works Association (Past- 1986) American Institute of Plant Engineers (Past -1990) ASIS International (Current 12/13) Special Assignments Interim, First City Manager. City of Marco Island, Florida* Acting Director, Parks and Recreation. Collier County Government.Naples, Florida* Acting Information Technology Director,Collier County Government,Naples, Florida* Acting Fleet Management Director* Acting Administrative Services Administrator* *I'emporary Assignments Assigned by the Chief Executive Officer in addition to primary assignment. 1 6 DI 0 REFERENCES UPON REQUEST BYRON"SKIP" CAMP, CFM Post Office Box 9152, Naples, Florida 34101 (239) 597-3705 SkipCamp@Colliergov.net Special Training Executive Protection using Simunation 2013 Sheriff's Office &Collier County Government Executive Protection 2010 Oatman &Associates Advanced Executive Protection 2011 Oatman& Associates Shooting On The Move & Proper Use of Cover 2011 Redline Blue lien Training Inc. Crime Prevention Through Environmental Design 2005 CC Florida Security Section The Complete Course on Building Security 2001 Padgettt Thompson Security Surveys and Court Security Training 2002 Department of Justice ADA of 1990&The New 2010 Standards for Accessible Design January 2013 Successful Mediation and Negotiation 2009 Florida Gulf Coast University Defensive Handgun One March 2011 Unconquered Strategies, LLC ASIS Secuirty Preparation Course 2010 CC I lorida Security Preventing Workplace Violence 2011 Florida Gulf Coast University 1. 6 0 BYRON "SKIP" CAMP,CFM Post Office Box 9152,N�yz|cs, F|midu34|O| (239) 597-3705 8k' CamDiFSCu|licrgov,nxt Special Training Continued Workplace Violence Awareness Training 2013 F6IV1A |S-00100.13 Special Events Contingency Planning for Public Safety Agencies FEK4& l8'O0015.b Surveillance Awareness: What You Can Do F2M/\ I3'0O9i4 Active Shooter: What You Can Do 2011 FEMA IS-00907 Workplace Violence Awareness Training 2013 PEM/\ lS-0U|06.l3 Special Events Contingency Planning for Public Safety Agencies FEMA I9-00015.h Surveillance Awareness: What You Can Do FEM/\ |S'0OPl4 Firearms Combat Dynamics in Executive Protection 2011 Redline Blue line Training, Inc. Recongizing Fraudulent Documents Seminar 2011 Collier County Sheriff's Office NIMS Multiagency Coordination Systems 2011 FEMA IS-0070.a NIMS Communications and Information Management 2011 PGMA )S-00704 Advanced Incident Command System (1300 2007 FEMA ISC-300 Advanced ISC Complex Incidents(1400 2007 |CS-400 1 6 010 1,eading IN Difficult Times 2008 Florida Gulf Coast University Heart Saver AE.E) 2008 American I leart Association 1 6 r3 I 0 BYRON "SKIP" CAMP,CFM Post.Office Box 9152,Naples, Florida 34101 (239) 597-3705 SkipCamp(&,.Colliergov.net Publications The IAQ Insider "IAQ—A Facilities Manager's Approach" The IAQ Insider "A Facilities Manager's Perspective" Code: 12301 Pay grade:31 COLLIER COUNTY, FLORIDA CLASSIFICATION SPECIFICATION CLASSIFICATION TITLE: DIRECTOR-FACILITIES MANAGEMENT / . PURPOSE OF CLASSIFICATION The purpose of this classification is to perform managerial and administrative work functions associated with overseeing the Department of Facilities Management daily operations and administration of the Department of Facilities Management including design, construction and maintenance of all county huildings, facilities and contra ' administration,and facility security. ESSENTIAL FUNCTIONS The following duties are normal for this position. The omission of specific statements of the duties does not exclude them from the classification if the work is similar,related,or a logical assignment for this classification. Other duties may be required and assigned. ' Supervises, directs, and evaluates assigned staff, processing employee concerns and problems, directing work, counseling,disciplining,and completing employee performance appraisals. Manages and dimzts_ either personally or through subordinate sqperviyos, daily activities of personnel engaged in design, construction, maintenance and security of county buildings, facilities and contract udmioistmnion, and administrative support:oversees assigned intern program. Prepares short term and long range management plans; establishes priorities for department activities; disseminates information and delegates assignments and special projects. Froou)mos, d*vo|upa, and implements standard operating procedures and policies; monitors implementation of departmental rules and regulations;updates departmental guidelines according to federal,state,or local legislation. Evaluates and determines proficiency level of section services and assigned personnel; identifies areas requiring improvement:formulates and executes action plan to correct deficiencies. Ensures state-of-the-art equipment and methodology is used in all areas of responsibility. Directs design of government buildings and space; maintains the county's Master Space Plan, ensures safe and appropriate work space for employees and associated activities. Manages construction and maintenance of government buildings including jails, correctional facilities, libraries and office buildings;oversees renovation,alteration,and capital projects;reads blue prints,schematics, flow charts,and lab reports. Monitors and responds to indoor air quality concerns;directs and/or assists with indoor air quality projects. Administers outside service contracts such as janitorial, }andycuping, indoor air quality, fire control systems, and building maintenance. Oversees government security; provides campus and adjoining area security,courthouse security, and special security details at various meetings and special events to county citizens and officials. ©DMG-MAXINILS,INC. Page 1 Last Revised: October,2012 1 6 01 0 Collier County,Florida^Director-Facilities Management 12301 Develops and presents executive summaries and special project reports as required. Responds to questions,complaints and requests for infortnationiassistance from the general public,commissioners and other public officials,outside agencies,employees,supervisors,or other individuals and/or departments. Establishes priorities for anticipated departmental requirements for each fiscal year; prepares and submits annual budget information;analyzes budgetary data,section requests,and recommends revisions as appropriate. Administers approved capital project and administrative budgets: monitors operational expenditures for fiscal compliance. Oversees completion and accuracy of county records including personnel, equipment, vehide», oopp|ien, and other county purchased items:peruses documents processed by subordinates;provides technical assistance as needed. Attends and conducts departmental staff meetings; attends workshops and training sessions as appropriate; serves on. directs,or manages a myriad special panels,boards,and/or committees. Prepares uudlor receives a variety of forms, logo. requests, records, rcpnrts, onneupondenuo, and other documents associated with daily responsibilities of this position; reviews, completes, processes. approves, forwards, maintains. and,or takes other action as appropriate;prepares and maintains files and records. Operates a personal cpmpmer, printer. calculator, copy and facsimile mecbinoo, td*Phw`c, or other equipment as necessary to complete essential functions.to include the use of word processing,spreadsheet,database,or other system software. ADDITIONAL FUNCTIONS Programs security access cards to control entry to county buildings; creates employee identification badges; develops the automatic door schedule;makes changes to the DRI, Ensures closed circuit television(CCTV)is functional to observe movement throughout assigned security areas. Reviews and adjusts building automation settings to manage and conserve energy throughout the county. Maintains changes oo the Master Space Plan;assists with relocation of departmental office facilities. Answers the telephone;provides information,guidance and assistance:takes and relays messages and/or directs calls to appropriate personnel;returns calls as necessary. Substitutes for other supervisors and/or co-workers in temporary absence of same: provides guidance,training,and/or assistance to other department personnel. Performs other related duties as required. In the event of a declared state of emergency, employees in this classification may be called to work during days or hours other than those for which they are regularly scheduled. Performs work functions associated with maintaining security and safety at assigned County facilities and buildings. enforcing applicable laws,rules and regulations and providing protection and aid to County employees and citizens. ��mruo-Mmm/rwcS.|mC. Page 2 Last Revised: October,2012 1 6 01 0 Collier County,florida•Director-Facilities Management 12301 MINIMUM QUALIFICATIONS Bachelor's degree in Public/Business Administration, Facilities Management, or closely related field. six (6)years of progressively responsible managerial experience in construction,facilities,or property management or as an operations director;or any equivalent combination of education,training,and experience which provides the requisite knowledge. skills, and abilities for this job. Must meet all promotional eligibility requirements and certifications. Must complete training, certification and licensing from the State of Florida for Security D and G licenses within one year of appointment. Must possess and maintain a valid Florida Driver's License with any applicable endorsements and maintain eligibility requirements and endorsement(s) to drive a County vehicle as provided in CMA 5805. Fingerprinting required. PERFORMANCE APTITUDES Data Utilization: Requires the ability to coordinate, manage, and/or correlate data. Includes exercising judgment in determining time.place and/or sequence of operations.referencing data analyses to determine necessity for revision of organizational components,and in the formulation of operational strategy. Human Interaction: Requires the ability to function in a director capacity for a major organizational unit requiring significant internal and external interaction. E^uinmevt,Machinery,Tools,and Materials tltilization: Requires the ability to operate,maneuver and/or control the actions of equipment.machinery,tools.and/or materials used in performing essential functions, Verbal Aptitude: Requires the ability to utilize a wide variety of reference, descriptive.advisory and/or design data and information. Mathematical Aptitude: Requires the ability to perform oddihoo, ouhtrwodoo, multiplication and division; ability to calculate decimals and percentages: may include ability to perform mathematical operations with fractions; may include ability to compute discount. interest, and ratios; may include ability to calculate surface areas, volumes, weights,and measures. Functional Reasoning: Requires the ability to apply principles of influence systems, such as mnhvativn, incentive, and |*odpobip, and to exercise independent judgment to apply facts and principles for developing approaches and techniques to resolve problems. Situational Reasoning: Requires the ability to exercise judgment,decisiveness and creativity in situations involving broader aspects of organizational programs and operations,moderately unstable situations,or the direction,control and planning of an entire program or set of programs. Leadership: Customer Service: Financial Accountability: ADA COMPLIANCE Physical Ability: Tasks require the ability to exert light physical oftbrt in sedentary to light wnrk, hut which may involve some lifting, carrying, pushing and/or pulling of objects and materials of light weight (5-10 pounds). Tasks may involve extended periods of time at a keyboard or workstation. DMG-MAXIMUS,INC. Page 3 Last Revised: October,2012 Collier County,Florida•Director-Facilities Management 12301 Sensory Requirements:Some tasks require the ability to perceive and discriminate visual cues or signals. Some tasks require the ability to communicate orally. Environmental Factors: Essential functions are regularly perlhrmed without exposure to adverse environmental conditions. Collier County is an Equal Opportunity Employer. In compliance with the Americans with Disabilities Act, the County will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer DVIG-MAXIMUS, Page 4 lat Revised: October,2012 6 El 1. 0 Ilonka E. Washburn 1500 ('op Sail Court Home: (239)-351'728; Naples,Florida 34119 [mu |: ixwouccce@ao.com Mobile:(239)-450-6792 SENIOR MANAGEMENT EXECUTIVE Cross—Functional and Cross—Industry Experience Highly qualified Executive Manager offering international financial and operational experience within government service industries and industrial manufacturing. Results oriented and effectual leader with proven ability to develop high-level strategies and carry out front-line program implementation with strong executive coaching and staff development skills. Talent for proactively identifying and resolving problems, controlling costs, maximizing productivity and international negotiation skills, Advanced computer skills, Strengths in: * Strategic Financial Planning * Executive Auditing * Cost Control * Profitability ty Improvement * Leadership and Collaboration * Market Analyses * National and International Negotiations * Competitive Analysis PROFESSIONAL EXPERIENCE BOARD OF COUNTY COMMISSI()NERS ('oilier County,Florida 2007-present OPERATIONS MANAGER Develop, implement and ensure adherence to capital and operating budgets. Manage financial operations. policies. procedures, and processes for efficiency and effectiveness and implement needed improvements. Provide financial management and perform complex financial analyses to support business decisions,assess profitability of programs as well as acquisition of land/facilities. Manage vendor contracts and reimbursements. Supervise, direct and evaluate assigned staff.Responsible for all financial aspects during Disaster Planning and Recovery activities within the Public Services Division. Coordinate FEMA (Federal Emergency Management Agency) reimbursements requests between FF.MA,Division Management.Office of Management and Budget,and the Finance department. Achieved increase in annual cost recovery of 26%from previous years. Responsibilities and achievements Provide finuncialmanagement and oversight Develop and implements capital and operating budgets Develop and implements internal fiscal controls,policies and procedures Establish updates and enforce policies and procedures governing financial and business decisions Review financial oppnuion,, policies, procedures, and processes for efficiency and effectiveness and implement needed improvements Perform complex financial analyses to support business decisions _- ____-�-�~�.6 CLERK OF CIRCUIT COURTS,Collier County. Florida: 1999 2006 LEA!)SENIOR INTERNAL AUDITOR Audit, manage and or review routine and special internal audits of County operations as an indepnnd*m, objective appraisal activity within the County to serve as a control by examining and evaluating the adequacy and effectiveness within the County and the quality of performance in carrying out assigned responsibilities. Conduct reviews. assessments and analyses necessary. to determine o0icienoy, effectiveness and compliance with applicable policies and laws. Provide expert advice and leadership to staff as well as oversee and conduct financial, compliance, and performance audits completed through the preparation and distribution of audit reports, Promoted from Internal Auditor to Senior Internal Auditor to Lead Senior Internal Auditor. Responsibilities and achievements Prepare analyses,appraisals,recommendations,counsel and information of the organization. Appraise economy and efficiency of resources employed Ensure compliance with policies,plans,procedures.laws,and regulations. Review the reliability and integrity of financial and operating information Prepare budgets for the department Update Media NAPLES COMMUNITY HOSPITAL,Collier County,Florida: 1998- 1999 ACCOUNTANT General ledger accounting with control responsibility for selected non-profit entities and measurements along with internal report writers used to formulate and evaluate financial statements; Reconcile cash and general ledger accounts; Prepare audit schedules. Responsibilities and achievements Data collection.analysis.recording and preparation of contracts, funds and investments Assisted in the establishment of independent cost function centers Preparation of financial statements STATE OF FLORIDA.DEPARTMENT OF HEALTH.Collier County,Florida; 1996' 1998 AC'COwNTANT General ledger accounting with control responsibility for selected non-profit entities and measurements along with internal report writers used to formulate and evaluate financial statements; Reconcile cash and general ledger accounts; Prepare audit schedules. Responsibilities and achievements Data collection,analysis,recording and preparation of contracts,funds and investments Assisted in the establishment of independent cost function Centers Preparation of financial statements BETTER HOMES AND GARDENS,Collier County,Florida; 1994- 1997 REAL ESTATE CONSULTANT Land aequisition, development, construction, residential and commercial sales, and international investment consulting. SIEMENS CORPORATE PURCHASING,Munich,Germany; 1989- 1994 CORPORATE CONTRACT MANAGER Eligh-profile executive management position leading the contract, marketing, budget development, analysis, and coordination of$1.8 billion of international investment purchases from independent contractors(furniture, warehouse and laboratory facilities i installations, tools, communication networks etc.). Implementation of supplier evaluations, coordination of approximately 120 purchasing departments, cost reduction analysis and guidance of necessary procedures, savings to the company by decreasing purchasing costs where in excess of 35%. Promoted from purchasing agent to Corporate Contract Manager within 8 months. Responsibilities and achievements Formulating cost savings and establishing goals, Implementation and coordination ofjoint procedures through main user's convoys. Market and supplier analysis. Approved company plants(National and International travel) Cost,market and price structure analysis. Reduction in lead times. Analysis and determination of future product needs.(Outsourcinglin-house production) Negotiations of contracts(short term and annual agreements). Preparation of statistics for: future material/price changes. 16010 0 PROFESSIONAL CERTIFICATIONS ('FE Certified Fraud Examiner ACFE Association of Certified Fraud Examiners Real Estate License DBPR Department of Business and Professional Regulation Florida EDUCATION MBA in International Business Management.President's list;Dean's List Clemson University,Clemson SC Bachelor of Science degree in Business Management,Deans List Widener I niversity,Chester,PA. Associates of Science in Industrial Management. Deans List. Presidents l..ist. Staic Technical Institute of Memphis.Tennessee CIVIC I COMMUNITY LEADERSHIP Chairperson of the Community Based Care Alliance Board member of the CBPE—Center of Business and Professional Excellence Board Member ofL.MS—Local Mitigation Strategy Grant Board Board Member of Safe and Healthy Children's Coalition Member of AGA—AsoociatiouufGovomm,nt Accountants OTHER()0aL|FYCAT|0NSJACCOMpLYSEYmCNT8 Published an article in the lIA(Institute of Internal Auditors)Educator Responsible for several high profile audits leading to the return of$2rn Bilingual(German!English) FEMA—Federal Emergency Management Association Past Chairperson-Academic Relations Committee. Institute of Internal Auditors Past Board Member of the hA and Government Finance Officers Association Guest Speaker at Gulf Coast University and Edison Community College,Internal Audit,Accounting and Ethics Published in IIA(Institute of Internal Auditors)Educator,(Southwest Florida Chapter increases Outreach to Students)October 2002 REFERENCES: Supplied upon request. ^ - ~--.' --. - 16fl10 Class Code: 15630 Pay Grade: 23 COLLIER COUNTY FLORIDA CLASSIFICATION SPECIFICATION CLASSIFICATION TITLE: MANAGER-PARK OPERATIONS PURPOSE OF CLASSIFICATION The purpose of this classification is to oversee, p|ao` direct, and supervise fiscal personnel and operational activities within the Parks and Recreation Department. Employee in this classification provides budgetary, operational, and administrative support to the Department Director as assigned. ESSENTIAL FUNCTIONS The following duties are normal for this position. The omission of specific statements of the duties does not exclude them from the classification if the work is similar,related,or a logical assignment for this classification. Other duties may be required and assigned. Supervises, directs, and evaluates assigned staff, processing employee concerns and problems, directing work, counseling. disciplining,and completing employee performance appraisals Directs the financial staff to ensure all financially related transactions are accurate and processed in a timely manner and are in compliance with financial guidelines relative to the Clerk's office and Budget Office requirements, departmental budgetary allowance, senior parks management ,and all other department directed policies. Prepares, organizes, implements and administers the yearly departmental revenue/expenditure budget requests including the operating capital budget. Oversees expenses for Parks and Recreation department; prepares cost estimate for budget preparation. Develops and submits budget for assigned units. Maintains records on activities, services and personnel (such as fees, beach users, rentals, users of facilities) in order to monitor and adjust recreation programs. Prepares and analyzes program reports and correspondence for use by staff. Complies and interprets data for reports and memoranda regarding operating achievements. Manages the financial staff to ensure all financially related transactions are accurate and processed in a timely manner and are in compliance with financial guidelines relative to the Clerk's office and Budget Office requirements. departmental budgetary allowance, senior parks management and all other department directed policies. Serves as the financial liaison to the Office of Management & Budget and the Clerk of Courts finance staff ensuring that budgets arc developed on time. that they adhere to the required formats and that invoices and bills are properly reviewed, analyzed and processed. Provides information related to the department's financial matters and data in association with all audits involving the r Dm{;-x1 ANIMUS,INC. Page l.^annix,u:June,2012 1 6 1311. 0 Collier County,Florida Manager-Park Operations 15430 department. Develops and reviews contracts; manages contracts and contractors; Enforces. oversees and tracks agreements, licenses,contracts and warranties. Communicates with Director. County officials. employees, other departments, other jurisdictions, vo|unteer_ contractors, vondors/mupphen, the public, community organizations and other individuals as needed to plan and execute work uobvidco, review status of vvock, exchange information,or resolve problems. Prepares or completes required forms, reports, correspondence, budget documents, cost estimates, purchase order requisitions, agenda, action plans, and other documents; dovc|opo, reviews, and submits Executive Summaries. Conducts management and supervisory staff meetings in order to review status of operations which communicates nccessar management information. Researches, responds to and resolved difficult citizen/user complaints related to parks and recreation programs that are escalated to this classification's level. Researches and prepares various operational and evaluative reports (beach access, fee policy. outmou,cing, etc.) for the department director to present to the Board of Collier County. Performs follow-up work as needed to clarify the contents and intent of the reports. Establishes updates and enforces departmental policies and procedures, governing financial and business decisions within the department; develops and implements internal fiscal controlm' policies and procedures to reduce the potential risk of error. Audits all cash hand]ing facilities to ensure proper cash handling procedures are in compliance. Operates a computer, printer, measuring wheel, two-way radio, drafting instruments, motor vehicle, or other equipment as necessary to complete essential functions.to include the use of word processing,spreadsheet,database, or other system software. ADDITIONAL FUNCTIONS Assists with long-term planning and goals. Acts as the information technology liaison for the department. Performs other related duties as required. In the event of a declared state of emergency, employees in this classification may be called to work during days or hours other than those for which they are regularly scheduled. CoM-MAm|mcS.xNC. Page 2 /amRevised: June,2*12 �-. __ _____ 16fl10 ' Collier County,Florida•Manager4ark Operations 15630 MINI MU M QUALIFICATIONS Bachelor's degree in Business Administration, Public Administration, Recreation, or closely related field: three to five years of experience in management, budgeting, and recreation.; or any equivalent combination of education, training, and experience which provides the requisite knowledge, skills, and abilities for this 'ob. Must possess and maintain a valid Florida driver's license. Fingerprinting required. PERFORMANCE APTITUDES Data Utilization: Requires the ability to evaluate, audit, deduce, and/or assess data using established criteria. Includes exercising discretion in determining actual or probable consequences and in referencing such evaluation to identify and select alternatives. Human Interaction: Requires the ability to perform in a supervisory capacity over subordinate superb isors. Equipment, Machinery, Tools, and Materials Utilization: Requires the ability to operate. maneuver und/or control the actions of equipment. coochinery, tools, and/or materials used in performing essential functions. Verbal Aptitude: Requires the ability to utilize a wide variety of reference, descriptive, and/or advisory data and information. Mathematical Aptitude: Requires the ability to perform addition, subtraction. multiplication, and division; the ability to calculate decimals and percentages: the ability to utilize principles of fractions; and the ability to interpret graphs. Functional Reasoning: Requires the ability to apply principles of influence systems, such as motivation, incentive, and leadership, and to exercise independent judgment to apply facts and principles for developing approaches and techniques to resolve problems. Situational Reasoning: Requires the ability to exercise judgment. decisiveness and creativity in situations involving evaluation of information against measurable or verifiable criteria. Leadership: Customer Service: Financial Accountability: A DA COM PLIANCE Physical Ability: Tasks require the ability to exert light physical effort in sedentary to light work but which may involve some lifting, carrying, pushing and/or pulling of objects and materials of light weight (5-10 pounds). 'tasks may involve extended periods of time at a keyboard or workstation. (C.}omG'MAX'/Ui/S,IN(. Page 3 L,ytm,vimed' ,lane,2012 1 6 D1 0 Collier(ountv,Florida• Manager-Park Operations 15630 Sensory Requirements: Some tasks require the ability to perceive and discriminate visual cues or signals. Some tasks require the ability to communicate orally. Environmental Factors: Performance of essential functions may require exposure to adverse environmental conditions, such as Nketness. humidity. temperature and noise extremes, traffic hazards.or violence. Collier County is an Equal Opportunity Employer, in compliance with the Americans with Disabilities Act, the County will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer. 1)1)N1G-MAXIMI'S,1C. Page 4 Last Revised: June,2012 16 !flO HENRY J. JONES, PE (2881Q WINTHROP CIRCLE* BOm|TA SPRINGS, FL 34134• (239)252-8380 WORK; (239)947-4288 HOME EXPERIENCE Collier County,florida; Department of Facilities Management-a department of the County government responsible for all new and existing,county-owned,physical facilities other that Public Utilities. Jan 2OU7— Principal Project Manager; Responsible for all capital construction arid repairs for Present county owned vertical facilities. Russell Cather Levi& Associates, Inc. - an engineering firm specializing in engineered solutions for roofing, waterproofing.and the total building envelope. Jan.2004- Structural Engineer and VP; Structural engineering,consultation, Dec. 2006 and design for roof decks. parking decks, plaza decks. balconies,canopies,masonry walls, water- front structures;wood, steel,concrete,and masonry structures and waterproofing systems. Baltimore Marine Industries Inc.,Sparrows Point,MD, - a privately held ship repair and conversion company. 2000- Vice President.Technology&Commercial. Responsible for Estimating. Sales and Aug.2003 Marketing, in addition to previous responsibilities. • Prepared Cost and Technical Proposals responsive to Government KFPs, in compliance with all FARs and DFARs. • Prepared and monitored the strategic resource and manpower plans integrating existing work with outstanding proposals. • Achieved targeted annual sales of$d0M-$70Monl2-\5 contracts per year. with u bid success rate o/33Y6. • Prepared Cost arid Technical Proposal in response to Government RFPs in compliance with all F&Rs and DFARn. Met Business I'lan targets for revenue and direct labor hours. • Achieved NA VSEA certification as Facilities Operations Supervisor and Dockmaster under Mil Std 1625 for docking U.S.Government vessels. • Developed docking procedures to allow vessels,previously considered having too deep a draft for our facility,to be safbly docked at the yard. Improved procedures and techniques for handling these larger(950' LOA.40.000 LT)vessels both in arid out of dock. 1999-2000 Vice President,Technology. Responsible for all Engineering functions Naval Architecture, Marine Engineering, Structural Engineering, Facilities, Dockmaster and Dry-docking. • Developed build strategies and techniques as well as details of manufacturing processes for the Phase II,Joint Modular Lighter System(JMLS)project, a 515M prototype manufacturing precursor to the planned. $400M.follow-on production phases. Reviewed and revised the conceptual design to improve manufacturability. Designed manufacturing jigs and fixtures for quality and dimensional control, Developed techniques, procedures.technical proposal and served as Program Manager during the execution of the NA VSEA Ship Disposal Project involving dismantling and disposal of the FFG Patterson and seven mine sweepers. • Fonur{onedosnuva|aruhizcctonu|| iyyueypertuiningtodry'dopkinQundvosmc| rcpaim. Page 1/3 / 6 11 1 0 HENRY J. JONES, PE C28819 WINTHROP CIRCLE• BON|TA SPRINGS, FL34134*(23S)252'838O WORK; (239)S47-420OHOME 1997- 1999 Vice President,Operations. Responsible for start up of new company,including facility separation,operations<.rganization and management recruitment,as well as total line responsibility for all production functions of ship repair and conversion operation. Reorganized and streamlined the production departments into three divisions with broad cross- craft capability as stipulated in the new labor contract. • Fonnu|aLedtruioingpoogmmuf6rbothnc`vh|rosoodrc-hiredcmpiuyees. • Grew the salaried and hourly workforce from less than 100 to 800 in 10 months. Managed a project oriented ship repair organization equipped to handle three, simultaneous. $5M, Military Sea Lill Command contracts. • Managed the Central Planning group,which prepared detailed TPSNs for each individual project and interfaced all yard projects utilizing Primavera software. Utilized output of Central Planning to allocate facilities,subcontractors and manpower resources to projects. Monitored and managed contract labor and material performance against earned budgets on a weekly basis. Interfaced directly with customers to assure satisfaction with yard's performance. and to resolve issues of schedule,change orders,engineering,pricing,and compliance with contract specifications. Achieved performance targets on 90%otall repair contracts. BethShip,Sparrows Point Yard - a shipbuilding.conversion and repair business unit of Bethlehem Steel Corporation. 199O' 1995, Operations Manager. Responsible for all production functions of ship repair and 1997 conversion operation consisting of 17 departments and 600- 1.200 employees', reported to the General Manager of the business unit. • Managed ship repair and conversion contracts with values in excess of$151V1 using physical progress based,Primavera fed. line by line computer based progressing system. • Managed a multi-project oriented,ship repair organization equipped to handle three, simultaneous,$51M. Military Sea Lift Command contracts. Managed the Central Planning group.which interfaced all,projects utilizing PrimuveruTPSN system. • Utilized output of Central l'lanning to allocate facilities,subcontractors and manpower resources to the projects. • Monitored and managed contract labor and material performance against earned budgets on a weekly basis. Interfaced directly with customers to assure satisfaction with yard's performance.and to resolve issues of schedule,change orders,:ogincerin8,priciog,and compliance with contract specifications. Achieved performance targets on 90%of all repair contracts. • Reorganized production departments to convert from new building to ship repair and conversion. • Implemented productivity standards resulting in 10%improvement on repair contracts. Modernized and improved skill level of Machinery and Pipe departments. One of five senior managers working with Bethlehem Corporate staff to markct, promote and finally complete the sale of the BethShip business unit to Veritas Capital, LLC. 1996- 1907 Commercial Manager. Two-year cross-training assignment. Total management responsibility for Marketing, Estimating,preparation of Technical and Price Proposals,Project Administration, Contracts and Purchasing: reported to the Pr midcnt. Page 2/3 1 6 01 0 HENRY J. JONES, PE (28819 WINTHROP CIRCLE• BONITA SPRINGS, FL 34134• (2 WORK; HOME Prepared Cost and Technical Proposals responsive to Government REPs, in compliance with all FARs and DFARs. • Prepared and monitored the strategic resource and manpower plans integrating existing work with outstanding proposals. • Achieved targeted annual sales of$75M-$90M. Standardized and computerized the estimating/pricing process. During a downturn in US Government repair work, grew our Foreign Commercial segment front |0%to35%ofsales. 1908- 1990 Project Manager. Total project management responsibility for the new construction.trials and delivery of two naval oceanographic vessels(T-AGS#39&#40),reported to the President. Total contract value$175M. 1986- 1988 Superintendent of Production Services. Line management responsibility for nine production and maintenance departments, including: paint, labor,rigging,cranes,transportation,warehouse. maintenance,tool rooms and utilities:reported to the Operations Manager. 1981 - 1988 Plant Engineer. Total management responsibility for the Facilities and Maintenance Division; reported to the General Manager. The division had three departments(Plant Maintenance.Plant Utilities and Tool) with a total workforce ofl4O,an annual maintenance budget of$41121 '$6.M and capital expenditure budget of$2 -$4l. 1978' 1981. Superintendent of Facilities and Maintenance.(Asst. Plant Engineer) Total operational responsibility for the Maintenance section of the division. Managed 10 supervisors and 100 hourly personnel,with a$4M annual budget. 1972- 1976 Facilities Engineer. Responsible for the development,justification,design and construction of new capital projects. Pollution Control Engineer for the yard with responsibility for developing and implementing all pollution control plans. Structural design engineer for all in-house engineered projects. 1969- 1972 Project Engineer. Responsible for and in direct charge of the field inspection group on the$\|M contract for the construction of a new graving dock(2nd largest in U.S.). Also served as Project Engineer/Project Manager on two smaller capital projects,with total responsibility for the completion of the projects. EDUCATION B.S. in Civil Engineering, Rensselaer Polytechnic Institute,'lroy.N.Y.. 1969. Joint Harvard/Bethlehem Steel -Advanced Management Orieri/alion, Duke University-Becoming a World Class Competitor. PROFESSIONAL LICENSES Registered Professional Engineer in Maryland.Virginia,and Florida. Naval Sea Systems Command Certified Facility Operations Supervisor and Dockmaster. PROFESSIONAL MEMBERSHIPS International Facilities Management Association,National Roofing Contractors Association, Society of Naval Architects and Marine En ineers,and ex-member of the Executive Control Board of the National Shipbuilding Research Program. Page 3/3 1 6 010 Class Code: 13835 Pay Grade: 27 COLLIER COUNTY, FLORIDA CLASSIFICATION SPECIFICATION CLASSIFICATION TITLE: PROJECT MANAGER,PRINCIPAL PURPOSE OF CLASSIFICATION The purpose of this classification is to perform supervisory work, professional engineering design *o,k, and project management work involving construction projects for an assigned department. ESSENTIAL FUNCTIONS The following duties are normal for this position. The omission ofvp*dfin statements oY the duties does not exclude them from the classification if the work is similar,related,or a logical assignment for this classification. Other duties may be required and assigned. Suporvia^s, directs, and evaluates assigned may[ processing employee concerns and problems, directing work, couusu\ing, disciplining. and completing employee performance appraisals; conducts interviews and makes hiring recommendations:coordinates or conducts staff training activities. Provides dirmctiou, guidance and assistance to employees, con*uomm, and work crews; coordinates daily work activities;organizes,prioritizes,and assigns work;monitors status of work in progress and inspects completed work; confers with staff, cmutraoors, and work crews as needed; assists with complex/problem situations and provides technical expertise. Ensures compliance with all applicable codes, laws, rules, regulations, standards, policies and procedures; ensures adherence to established safety procedure ;monitors work environment and use of sakty equipment to ensure safety of employees and other individuals: interprets construction plans and specifications: researches code hooks as needed; initiates any actions necessary to correc deviations or violations. Consults with department management or other officials to review status of' department pnojmct,, review/resolve problems,receive advice/direction,and provide recommendations. Plans,prioritizes,supervises,and oversees the work of staff members and consultants involved in the design,planning. scheduling,construction,specification development,and various activities during various stages of projects. Recommends and assists with implementation of long and short term plans,goals,and objectives;evaluates efficiency and effectiveness of department operations, octivi,ieo, sym*mo, and procedures and recommends improvements or modifications;reviews proposed legislation to determine potential impact on current/future projects/pnograms;assesses and provides input regarding the impact of project activities on County public/private facilities. Establishes schedules and methods for providing effective and timely project management support; develops project tracking and status reporting systems;prepares various reports on status of operations and activities. Assists with development trid implementation of departmental policies and procedures. oOnmG-mAz/m(S,INC. Page Last Revised: August,2004 1 6 01 0 Collier,County,Florida•Project Manager,Principal 13835 Assists with development and implementation of departmental budget; prepares and administers project budgets; prepares cost estimates; submits justifications for budget requests; monitors expenditures to ensure compliance with approved budget. Designs/develops architectural drawings, engineering plans, and specifications associated with proposed projects; defines design needs; determines design solutions; develops design modifications and improvements to existing systems;produces designs using computer-aided design(CAD)software and drafting instruments:maintains computer Models and provides modeling data to consultants. Prepares engineering reports,analyses.and records. Reviews construction plans, designs. design reports, and specifications pertaining to projects; reviews design compliance with applicable laws, codes. and standards; ensures constructability of plans; conducts field checks of proposed designs: makes recommendations concerning improvements, modifications, design strategies, structural systems,or other aspects of project development. Prepares project schedules;monitors progress of project in meeting established schedule. Coordinates process for bidding and contracting of services; prepares Requests For Proposal (RFPs) for engineering services, design services, construction services, inspection services, maintenance services, or other services; prepares bid packages; conducts pre-bid and pre-construction meetings; issues addendums to clarify questionable issues; participates in negotiations of scope of services and fees for professional services agreements:makes recommendations to Boards regarding selection of vendors and awarding of contracts; compiles contract language, including specifications package. Coordinates acquisition and/or maintenance of required permitting; researches federal, state, and local code requirements; coordinates efforts between multiple departments, co-applicants, and consultants to prepare application documents:develops programs and reports as required by permit. Oversees, administers, and coordinates work performed by consultants, contractors, or other service providers; administers annual maintenance contracts; monitors work to ensure compliance with terms of contract: reviews invoices and payment requests submitted by consultants/contractors. Manages projects during design and construction phases:attends regular project progress meetings;prepares,reviews, and processes change orders for changes to contracted scope of work; processes purchase order requisitions, work orders, and invoices: reviews project progress reports submitted by contractors; monitors adherence to project schedules;provides technical assistance to capital projects management staff Conducts inspections,monitors work,and maintains records to ensure quality control: inspects quality of construction work and materials; coordinates final inspections with contractors and engineers; coordinates project acceptance with other County departments or government agencies. Prepares executive summaries for presentation to Board of County Commissioners. Planning Commission, or other officials. Provides technical advice, information, and assistance concerning engineering issues, project management issues, design/construction activities, and other issues to contractors, consultants, County staff, public agencies, or others: responds to questions or complaints:assists in resolving engineering problems,project development issues,or conflicts involving project participants;recommends solutions to problems. Coordinates projects and work activities with other departments. consultants, contractors, sub-contractors, utility companies, state agencies,outside agencies,or others as needed: coordinates with utility engineering staff to identify location of existing utilities and conduct other utility work. DMG-MAXIMUS,INC. Page 2 Last Revised: August,2004 1 6 111 0 Collier,County,Florida•Project Manager,Principal 13835 Coordinates public education activities relating to department projects, services, and activities; coordinates neighborhood programs involving participation of residents, such as resident traffic teams; speaks to property owners and community organizations and provides information regarding projects and activities; develops press releases and public information materials for distribution. Participates in legal activities relating to projects:attends hearings during court proceedings and provides depositions: meets with County Attorneys to discuss cases. Prepares/submits requests for review/changes to ordinances or resolutions. Prepares or completes various forms, rqmrts, co,mspoodcnco, performance appraisals. executive summndco, engineering reports,engineering analyses,requests for proposals,requests for qualifications,specifications, sch=du)r,. flow uhun`,progress/status rrp*rm,budget documents, cost estimates. purchase order requisitions,notices to proceed, work nndeo, change orders, punch \ism, ogoodos, action p|,no, permit uppUmboom, permit rqmrto, right-of-way documents,grant proposals.drawings.designs.maps.or other documents, Receives various forms, reports. connopood*nce, job applications, statistical pporta, land uomcys, traffic counts/smdius, drawings, construction p|vnm, design plans, flow ohuno, diagrams. design reports, ochedu|m, bid proposals, cost usdmeum, permit applications, contracts, change orders, progress reports, budget rqmns, invoiccs, payment requests, insurance certificates, inspection reports, technical study reports. laboratory reports, pbotographs, master plans. upeciUoohons, standards. product literature, proposed |ugis|^6on, oodoa, policies, procedures, trade publications, maps. manuals. reference omtehnb, or other documentation: reviews, completes,processes, forwards or retains as appropriate. Maintains files/records of project documentation,contracts.construction drawings,and other departmental records. Operates a motor vehicle,personal computer.drafting tools,survey inotrvmnnu,camera,general office equipment,or other equipment as necessary to complete essential functiona, to include the use of word processing, spreadsheet, database,graphics,computer-aided design(CAD),e-mail,Internet,or other computer programs. Monitors inventory of department equipment and supplies; ensures availability of adequate materials to conduct projects and work activities;initiates orders for new/replacement materials. Communicates with supervisor. County officials. employees, other dq»artncnto, atmme}n, enginxors, duoignem, consultants,contractors,developers,vendors/suppliers, utility companies, statelfedcm| agencies,the public,the media. community organizations.outside agencies,and other individuals as needed to coordinate work activities,review status of work.exchange information,resolve problems,or give/receive advice/direction. Attends various meetings and hrxbngo, serves on oommiu^ra, and makes presentations as needed; represents the County at meetings and public hearings:explains County policies and procedures relating to prrjcct activities, Maintains a comprehensive, current knowledge of applicable |w^s/re8u|mionu; maintains an awareness of new construction methods, materia\o' oeuds, and advances in the profession; reads professional literature; maintains professional affiliations;attends wor shops and training sessions as appropriat . ADDITIONAL FUNCTIONS Performs general/clerical ruoko, which may include answering telephone oaUo, making copies, sending/receiving faxes,filing documentation,or picking up/delivering project documents. Pros ides assistance to other employees or departments as needed. Performs other related duties as required. DM(-MAX/Mu/S,/p{. Page 3 Last Revised: August,2004 _ 160iO Collier,County,Florida'Project Manager,Principal 13835 In the even of a declared state of emergency,employees in this classification may he caJled to work during days or hours other than thos for which they are regularly scheduled. MINIMUM QUALIFICATIONS Bachelor's degree in Civil Engineering, Construction Management. Environmental Engineering, Landscape Architecture. Architecture. or a related field; supplemented by nine (9) years of progressively responsible previous experience and/or training that includes project management, civil eogio**hn&, engineering deoigp, construction mpervioion, budget administration, contract administration. computer-aided design(CAD) operations, and experience in specific area of assignment,which may include utilities engineering,transportation engineering,traffic engineering, landscape design/management, stormwater mmm&rmcnt, facilities management, or other area of assignment; or any equivalent combination of education, m6uiog, and experience which provides the requisite knowledge, skills, and abilities tbr this job.Must POSSCSS and maintain valid State of Florida Professional Engineer(P.E.)license or obtain one within six (6) months of hire; or must possess and maintain other equivalent valid licenses as a Licensed Building Architect, a Licensed Geologist or a Licensed Land Surveyor or obtain appropriate license within six (6) months of hire,depending upon area of concentration.Assignment to Facilities Management projects may requires possession and maintenance of a valid Stale of Florida General Contractor's License, Must possess and maintain a valid Florida Driver's License with any applicable endorsements and maintain eligibility requirements and endorsement(s)to drive a County vehicle as provided in CMA 5805. Fingerprinting required. PERFO RMANCE APTITUDES Data Utilization: Requires the ability to evn|uato, oudit, deduce, and/or assess data using established criteria. Includes exercising discretion in determining actual or probable consequences and in referencing such evaluation to identify and select alternatives. Human Interaction: Requires the ability to perform in a supervisory capacity over subordinate supervisors. Equipment,Machinery.Tools,and Materials Utilizatioi : Requires the ability to operate and control the actions of equipment,machinery,tools and/or materials requiring complex and rapid adjustments. Verbal Aptitude: Requires the ability to utilize a wide variety of reference,descriptive,advisory and/or design data and information. Mathematical Aptitude: Requires the ability to perform addition,subtraction,multiplication and division;ability to calculate decimals and percentages; may include ability to perform mathematical operations involving basic algebraic principles and formulas,and basic geometric principles and calculations. Functional Reasoning: Requires the ability to apply principles of influence systems, such as motivation, incentive, and leadership, and to exercise independent judgment to apply facts and principles for developing approaches and techniques to resolve problems. Situational Reasoning: Requires the ability to exercise judgment,decisiveness and creativity in situations involving the evaluation of information against sensory,judgmental.or suhiective criteria.as opposed to that shich is clearly measurable or verifiable. Leadership: Customer Service: Financial Accountability: ©oMC-M AX|,o US,|NC. Page 4 Last Revise : August,200 16010 Collier,County,Florida•Project Manager,Principal 13835 ADA COMPLIANCE Physical Ability: Tasks require the ability to exert light physical effort in sedentary to light work,but which may involve some lifting,carrying,pushing and/or pulling of objects and materials of light weight(5-10 pounds). Tasks may involve extended periods of time at a keyboard or work station. Sensory Requirements: Some tasks require the ability to perceive and discriminate colors or shades of colors,depth. texture,and visual cues or signals. Some tasks require the ability to communicate orally. Environmental Factors: Performance of essential functions may require exposure to adverse environmental conditions, such as dirt,dust,pollen,odors. wetness, humidity,rain,temperature and noise extremes, fumes,traffic hazards,or brightldim light. Collier County is an Equal Opportunity Employer.In compliance with the Americans with Disabilities Act,the County will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer. C I)MG-MAXI:Mt S,INC. Page 5 Last Revised: August,2004 NATAKA BETANCUR 12955 Positano Circle#204•Naples, Florida 34105 Natlov27@gmail.com•(239)404.4244 SUMMARY OF QUALIFICATIONS Skillful and dedicated Professional with extensive experience in the coordination, planning, and support of daily operational and administrative functions. 4 Bilingual, highly motivated and result-oriented professional with leadership abilities in a variety of broad-based competencies. Fast learner, productive and accurate exceeding company goals and objectives. Strong team-working and multitasking skills and successfully complete projects v/idbin time and budget constraints. * Adept at developing and maintaining detailed administrative and procedural processes that reduce redundancy, improve accuracy and efficiency, and achieve organizational objectives. � Highly focused and results-oriented in supporting complex,deadline-driven operations;able to identify goals and priorities and resolve issues in initial stages. 4 Proficient in Microsoft Office System,Microsoft Windows®operating system. PROFESSIONAL EXPERIENCE COLLIER COUNTY OOVEKNK1ENT-'Naples, Florida ZOn7mPresent Operations Analyst Manage the purehasing/contractoperations/br the Parks and Recreat/on Department(Promoted in July 2012) • Coordinate and evaluate contracts for projects.goods and services. • Control grant related activities. • Chair of the CTAG committee which ensures coordination of efforts between IT and all divisions. • Develop and monitor Budget Amendments for various accounts. • Manage hurricane preparedness and post-storm reimbursement for the Parks and Recreation Department. • Coordinated the implementation of the SIRE-Electronic Document Management System for the Parks and Recreation Department. Operations Supervisor Manage the Adrnuustratzon department for Growl/i Management Division (Promoted in April 20/|) • Manage core function staff and operations including public relations, AIMS issue tracking system.strategic planning,performance measures and customer service. • Vice chair of the CTAG committee which ensures coordination of efforts between II'and all divisions. • Monitor office equipment inventory for accuracy and coordinate with all staff to avoid additional costs for the division. • Subject Matter Expert for several key applications within the division. • Manage IT contractor for the division to assure work is performed within schedule and budget. • Prepare and manage the Administration Department as well as the IT budget for Growth Management Division. Executive Secretary Provide high-level coordination for the Division Administrator(Promoted in May 2010). Con//nvvd... 16019 P ^ uc | 2 • Manage proper procedures linformatinnlreportunecessary for the success of daily operations. * Ensure communicatio and assistance between Division Administrator and Upper Management which includes County Manage and County Commissioners. • Supervise,analyze and approve Division items for the Board of County Commissioners Meeting Agenda. ° Participate in the implementation of Board of County Commissioners Meeting Agenda software(Agenda Central). • Participate in the implementation of Cityvie Permitting software. • Monitor,assist and create reports to enhance the management of the budget,projects and overall daily operation. Administrative Assistant Provide coordination in order to successfully complete capital slormwaler projects. • Professionally'manage and create new processes in order to achieve a high success rate for the completion oIstormwater projects within time and budget. • Establish and maintain a positive teamwork environment. • Manage procedures and support daily activities in other sections/departments. FIDDLERS CREEK BEAl.TY—Naples, Florida 2005m2007 Administrative Assistant P/ovideuum/n/x/ncivcxuppwY/oO/fixelt&xno8er/brFidWler's(ree6Reakvuyfice. • Professionally utilize computer skills(Word,Excel,Outlook,Power Point)to create a Customer Database and establish reports resulting in a comprehensive Customer Care system. • Create and maintain an updated database and contract files to maintain costumers out of default. • Successfully introduce new concepts in membership Overcoming any sales challenges • Assisted in generating new strategies in three different departments. EDUCATION KOoossDm|vaus}TY—Naples, Florida 2006 to 2010 Bachelors in international Business Administration Studies }louoES UNIVERSITY—Naples, Florida 2006 to 2009 Associates in Business Management Studies En|SOwC0m^uom|Tv COLLEGE—Naples, Florida 2004 to 2005 Associates in Art and History Studies LORumZ0 WALKER INSTITUTE Of''[2CBw0L00Y—Naples, Florida 2002 to 2004 16 ' 10 3 Administrative Assistant Certification NAP!FS IT OH SCHOOL Naples. Florida 2000 to 2004 High School Diploma Col COLT\1N"CI-R.11T 1(A 11()NS(F(iCt CiOVIAN MI N I PROGRAM)—Naples. Florida 2007 to 2010 Customer Service Building Diverse Teams SAP Purchasing Requisitions Performance,Appraisal& Coaching Managing Change& Transition Management Styles&Team Building Managing Employee Problems Networking for Results Communication & Interviewing Skills Presentation Public Speaking Skills Professional Business Writing Managing Multiple Priorities ICMA Leadership HR-5i I,eadership...the Critical Difference 1 6 111 0 Class Code: 91004 Pay Grade: 19 COLLIER CO0NTY, FLORDIA CLASSIFICATION SPECIFICATION CLASSIFICATION TITLE: OPERATIONS ANALYST PURPOSE OF CLASSIFICATION The purpose of this classification is to coordinate special projects and conduct research and analysis of various departmental functions and operations. Work at this level is of a responsible,technical or professional level relative to a supporting role in the management of a divisinn,department,or operation. but without supervisory or managerial responsibilities. All authority and autonomy inherent in this classification is at the discretion of and delegated by a Department Director or Division Administrator. ESSENTIAL FUNCTIONS The following duties are normal for this position. The omission of specific statements of the duties does not exclude them from the classification if the work is similar,related,or a logical assignment for this dwomifionhou. Other duties may be required and assigned. Conducts operational and legal research.productivity analyses and management studies to assist in the management of departmental operations,programs,and services: compiles and/or monitors various administrative, legal and statistical data pertaining to divisional operations;researches information pertinent to task or project;analyzes data and identifies trends; prepares or generates reports: prepares legal documents and agreements:makes recommendations for changes in policies and procedures to improve opermi000, provide more responsive svnice, and/or optimize the use of resources;and develops recommendations for changes in departmental policies and procedures;and provides technical assistance and information to management to aide decision making. Perfbrms financial reviews and analyses for the department:compiles and evaluates operational data and cost histories; monitors and reviews billing u#ivibcs, cxpoudi,weo, and financial reports; conducts detailed cost analysis; makes recommendations to improve cost and operational effectiveness:and participates in budget development. Coordinates special projects for the department. including the planning. design. implementation, and evaluation of moderate construction/maintenance projects, management studies. introduction of new programs, and various professional services: assists in defining the scope of the project; identifies and recommends proper allocation of finunciu|, mmr,iW, and human resources committed to the project; formulates solutions and resolves problems; facilitates implementation of the project; and provides administrative support to the project as needed.Work at this level is usually relegated to coordination of the department's participation in major county-wide projects,and serves in a secondary or subordinate role to the designated construction manager for large capital improvement projects. Oversees professional contractors and/or consultants providing services for projects: participates in the evaluation and selection of contractors/consultants; interfaces with and monitors the contractors/consultants to ensure timely and quality completion of project; facilitates cooperation with the project throughout the organi/ation: and provides information and support as needed. Assists the department managers with strategic and long-range planning for departmental operations: participates in planning efforts at the local and regional level:keeps Director apprised of developments at the state and federal level hat impact the department; monitors pending legislation for impact on operations; oversee compliance with new legislation. Administers grants for various state and federally funded programs: compiles and submits grant applications; researches funding sources and program opportunities: assists departments with grant activities; monitors and ensures compliance with all requirements for awarded grants. ��on«G-wAX/ncS.|NC. Page 1 Last Revised: September,2011 1 6 01 0 Collier County,Florida Operations Analyst 91004 Responds to complaints and questions related to county or department operations, activities.or other issues: responds to county manager and/or hoard of county commissioners inquiries or complaints as requested, provides information, researches problems, and initiates problem resolution; and works with supervisors and managers to ensure effective communication,coordination and cooperation across units. Represents the administrator,directors and department at various meetings, functions,and events:serves as a liaison to various civic or governmental organizations and committees, taskforces. hoxdo, and commissions; confers mgv|ody with officials from the xmm, authorities. and commissions; provides information about departmental operations:participates in discussions and decisions;and keeps the director apprised of activities, ADDITIONAL FUNCTIONS Performs other related duties as required. In the event of a declared state of emergency, employees in this classification may be called to work during days or hours other than those for which they are regularly scheduled, MINIMUM QUALIFICATIONS Bachelor's degree in Public/Business Administration, operations research, a field related to assigned operation, or equivalent technical experience and certification: supplemented by three years of experience in arca of assignment;or arty equivalent combination of education,training,and experience which provides the requisite knowledge, skills,and abilities for this job. Understands governmental laws, regulations and policies. Must possess and maintain a valid Florida Driver's License with any applicable endorsements and maintain eligibility requirements and endorsement(s)to drive a County vehicle as provided in CMA 5805. 7|nucrpduhugrcquired. PERFORMANCE APTITUDES Data Utilization: Requires the ability to evaluate, audit. deduce, and/or assess data using established criteria, Includes exercising discretion in determining actual or probable consequences and in referencing such evaluation to identify and select alternatives. Human Interaction:Requires the ability to apply principles of persuasion and/or influence over others in coordinating activities of a project,program,or designated area of responsibility. Eouipment,Machinery,Tools,and Materials Utilization: Requires the ability to operate, maneuver andlor control the actions of equipment.machinery,tools,and/or materials used in performing essential functions. Verbal Aptitude: Requires the ability to utilize a wide variety of reference,descriptive,advisory and/or design data and information. Mathematical Aptitude: Requires the ability to perform addition, subtraction, multiplication, and division; the ability to calculate decimals and percentages', the ability to utilize principles of fractions; and the ability to interpret graphs. Functional Reasoning: Requires the ability to apply principles of rational systems; to interpret instructions furnished in written,oral,diagrammatic,or schedule form;and to exercise independent judgment to adop or modify methods and standards to mee variations in assigned objectives. Situational Reasoning: Requires the ability to exer ise judgment,decisiveness and creativity in situations involving evaluation of information against measurable or verifiable criteria, ��n»xG-max/m18. Page 2 Last Re ued. September,2011 Collier County,Florida•Operations Analyst 91004 Leadership: Requires demonstrated ability to guide the division business plan.represents the administrator directors and department at various meetings;serves as a liaison to various committees,confers with the commissioners and managers office regularly;provides information about departmental operations,procedures and policies:and assist in staff training or mentonng as the situation may dictate. Customer Service: Requires the ability to recognize and promote support for internal and external customer needs; exercise judgment to resolve problems, issues and questions that arise; demonstrates an ability to be flexible and sensitive within governmental policies and procedures to internal and external customer needs and concerns. Financial Accountability: Requires the ability to analysis various o erational data;makes recommendations to improve cost and operational effectiveness;and participates in budget development when necessary. ADA COMPLIANCE Physical Ability: Tasks require the ability to exert light physical effort in sedentary to light work, but which may involve some lifting.carrying, pushina and/or pulling of objects and materials of light weight (5-10 pounds). Tasks may involve extended periods of time at a keyboard or workstation. Sensory Re«uimmoots: Some tasks require the ability to perceive and discriminate nouods, visual cues or signals. Some tasks require the ability to communicate orally. Environmental Factors: Essential functions are regularly performed without exposure to adverse environmental conditions,however some field work with exposure to minor environment conditions may be a function of assignment. Collier County is an Equal Opportunity Employer. In compliance with the Americans with Disabilities Act, the County will provide reasonable accommodations to quo/i/led individuals with disabilities and encourages both prospective and current employee to discuss potential accommodations with the employer. 0uMG-MAXIm|S,INC Page 3 Last Revised: September,2011 .Ni+;F iifi'?%` :.':Y as .a.r.rrnmanas '``^v�.� sv f.P 6� v nmfnfrnrurvawyw'ce�muwafa�ww.v e • afk SL .e..r,N 19 , ,,,,,,,, , . , .,.. .. ,. ,s � i gss` 8r''ro P �� ; �.tom r' ' ? pr -'1,- a �r'/:.x ✓,��h,,y 5`, te ax �� w ,,,, t, 3 1 W C t . , ori. F ,,,m ., 1 *:' g millim 4 AianiliMiiiaillaIMIMIIMIIIIIIIIMk'''' He , ' 3:*' a T •� F ... I. } xnrA' � 3F ,• i r fit: 10111111111.111111111111.11111111111111111111.111111, i f .' , am uuu • � 4. f 16010 SINGLE AUDIT/FEDERAL AND STATE SCHEDULE OF FINANCIAL ASSISTANCE The Single Audit/Federal and State schedule of financial assistance section presents Grants compliance reports filed by Collier County with Federal government and State government, respectively. 1 6 010 THIS PAGE INTENTIONALLY LEFT BLANK 16010 C�m��U� two �� CLAwonec|omn CU^ftonLarson Allen INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable Board of County Commissioners Collier County, Florida We have audhed, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United Gtaten, the financial statements of the governmental amfivihes, the business-type antivitieg, the aggregate discretely presented component units. each major fund, and the aggregate remaining fund information of Collier County, Florida (Collier County), as of and for the year ended September 30, 2013, and the related notes to the financial ntatennents, which collectively comprise Collier County's basic financial statements, and have issued our report thereon dated February 12, 2014. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Collier County's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statemento, but not for the purpose of expressing an opinion on the effectiveness of Collier County's internal control. Aon0nding|y, we do not express an opinion on the effectiveness of Collier County's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent. or detect and correct misstatements on a timely basis, A material weakness is a dehoiomoy, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be pnyvented, or detected and corrected on a timely basis. A significant deficiency is a defioienoy, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weakness may exist that have not been identified. NEXIAInd^4:treew u Now tatarems* 169 /xrEus^`.v,^� 16D10 Honorable Board of County Commissioners Collier County, Florida Compliance and Other Matters As part of obtaining reasonable assurance about whether Collier County's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. '&4/4'CZ:0 4:10 ;4ot,Z2/_>1 CliftonLarsonAllen LLP Naples, Florida February 12, 2014 170 „�` -- ` , 16010 QrftcpnLamnmulenuP CuAconnrmcom Cvifer n arsonrxx en ' INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR FEDERAL PROGRAM AND STATE PROJECT AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133 AND CHAPTER 10.550, RULES OF THE AUDITOR GENERAL OF THE STATE OF FLORIDA Honorable Board of County Commissioners Collier County, Florida Report on Compliance for Each Major Federal Program and State P 'ect We have audited Collier County. Florida's (Collier County) compliance with the types of compliance requirements described in OMB Circular A-133 Compliance Supplement and the requirements described in the Florida Department of Financial Services State Projects Compliance Supplement, that could have a direct and material effect on each of Collier County's major federal programs and state projects for the year ended September 30. 2013. Collier County's major federal programs and state projects are identified in the summary of auditors' results section of the accompanying schedule of findings and questioned costs Management's Responsibility Management is responsible for compliance with the requirements of |ovvu, nagu\ationa, contracts, and grants applicable to its federal programs and state projects. Auditors'Responsibility Our responsibility is to express an opinion on compliance for each of Collier County's major federal programs and state projects based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.550. Rules of the Auditor General, Those standards, OMB Circular A-133 and Chapter 10.550 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 or state project occurred. An audit includes examining, on a test basis, evidence about Collier County'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 on compliance for each major federal program and state project. Hovwever. our audit does not provide a legal determination of Collier County's compliance. � I71 �J��^� ��m""*�u��w��m� ^°,°,�^�' ^ /x'uu°^,xv`^� l6tJlO Honorable Board of County Commissioners Collier County, Florida Opinion on Each Major Federal Program and State Project In our opinion, Collier County complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs and state projects for the year ended September 30, 2013. Other Matters The results of our auditing procedures disclosed an instance of noncompliance, which is required to be reported in accordance with OMB Circular A-133 and which is described in the accompanying schedule of findings and questioned costs as item 2013-001. Our opinion on each major federal program is not modified with respect to these matters. Collier County's response to the noncompliance finding identified in our audit is described in the accompanying schedule of findings and questioned costs. Collier County's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control Over Compliance Management of Collier County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Collier County's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program or state project to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and state project and to test and report on internal control over compliance in accordance with OMB Circular A-133 and Chapter 10.550 but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Collier County's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program or state project on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program or state project will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program or state project that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 172 1 6 1 0 Honorable Board of County Commissioners Collier County, Florida Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. Homewar, we identified a certain deficiency in internal control over oomp|iance, as described in the accompanying schedule of findings and questioned costs as item 2013-001, that we consider to be a significant deficiency. Collier County's response to the internal control over compliance finding identified in our audit is described in the accompanying schedule of findings and questioned costs. Collier County's response was not subjected to the auditing procedures applied in the audit of compliance and. accordingly, we express no opinion on the response. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the result of that testing based on the requirements of 0MB Circular A-133 and Chapter 10.550. Acconding|y, this report is not suitable for any other purpose. dif-74 (-241 4 41" // CliftonLarsonAllen LLP Naples, Florida February 12, 2014 173 " „... "." 16010 COLLIER COUNTY,FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 CFDA a/ Transfers t0 Federal or State Grantor/Pass-Through Grantor Program Title CSFA S Grant/Contract Number Expenditures Subrecipients Department of Agriculture Direct Programs: Rural Business•Cooperative Service: Rural Business Enterprise Grants 10-769 09-011-596000558 $ 99,844 $ Indirect Programs Horida Department of Agriculture and Consumer Services: Summer Food Service Program for Children 10559 04.0804 115,274 - Cooperat ye Forestry Assistance 10.664 Isles of Capri Fire District 6,138 - Cooperative forestry Assistance 10.664 Ochopee Fire District 1,050 - Total CFDA 7,188 - Total Department of Agriculture 222,306 - Department of Housing and Urban Development Direct Programs: Office of Community Planning and Development: CDBO•Entitlement Grants Cluster. Community Development Block Grants/Entitlement Grants 14.218 6-04-UC-12-0016 500,000 500,000 Community Development Block Grants/Entitlement Grants 14.218 8-08-UN-12-0003 263,904 - Community Development Block Grants/Entitlement Grants 14,218 8-09-00.12-0016 241,401 257,877 Community Development Block Grants/Entitlement Grants 14.218 8-10-UC-12-0016 211,989 116,527 Community Development Block Grants/Entitlement Grants 14.218 8.11-UN-12.0003 2,859,899 • Community Development Block Grants!Entitlement Grants 14.218 8-11-UC-12-0016 701,050 368,725 Community Development Block Grants/Entitlement Grants 14218 8-12•UC-12-0016 611,094 218,929 Community Development Block Grants!Entitlement Grants 14.218 8-13•UC-12-0016 5,766 - Total CFDA 5,395,109 1,462.,058 ARRA Community Development Block Grant ARRA Entitlement Grants 14.253 ARRA 8-09-0-12-0016 45 - Total CDBG-Entitlement Grants Cluster 5,395,154 1,462,058 Emergency Solutions Grant Program 14.231 5-11-UC-12.0024 1,578 1,578 Emergency Solutions Grant Program 14.231 E-12-UC-1.2-0024E 47,423 43,300 Emergency Solutions Grant Program 14.231 E-13-UC-12-0024 258 Total CFDA 49,259 44,878 Supportive Housing Program 14.235 F10294840061003 3,451 - Supportive Housing Program 14.235 F1029484D061104 79,829 - Supportive Housing Program 14.235 P1.0296840061003 82,184 82,184 Total CFDA 165,464 87,184 Home Investment Partnerships Program 14.239 M•09-DC-12-0217 7,325 (10,425) Home Investment Partnerships Program 14.239 M-11-UC•12.0717 72,625 53,404 Home Investment Partnerships Program 14.239 M-12-UC•120217 45,488 Home Investment Partnerships Program 14.239 M-13.11(-12-0717 2,576 Total CFDA 128,014 42,979 Economic Development Initiative-Special Project,Neighborhood Initiative and Miscellaneous Grants 14251. B-08-SP.11.0168 58,428 - Indirect Programs: Fonda i Department of Economic Opportunity: Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii 14.228 1008 04-09-21-01-609 2,881,839 1,172,149 Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii 14.228 1208-P5-09-21-01-K39 221.,602 26,192 Total CFDA 3,103,441 1,198,341 Total Department of Housing and Urban Development 8,899,760 2,830,440 (Continued) See accompanying notes to the schedule of expenditures of federal awards and state projects. 174 COLLIER COUNTY,FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 CFDA tt! Transfers to Federal or State Grantor/Pass-Through Grantor Program Title CSFA B Grant/Contract Number Expenditures Subrecipients Department of the Interior Direct Programs: Bureau of Land Managernent Payments ar Lieu of Taxes 15.226 Collier County $ 1,236,784 $ Fish and Wildlife Service: National Wildlife Refuge Fund 15.659 Collier County 142,002 • Total Department of the Interior 1,378,786 Department of Justice JAG Program Cluster Direct Programs: Bureau of Justice Assistance: ARRA Recovery Act-Edward Byrne Memorial Justice Assistance Grant (1AG)Program/Grants To Units Of Loral Government 16.804 ARRA 2009-58-89-1969 320,289 Edward Byrne Memorial ustice Assistance Grant Program 16.738 2011-D1-8X-2520 11,621 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 2012-DJ-BX-01S6 59,405 Indirect Programs: Florida Department of Law Enforcement: Edward Byrne Memorial Justice Assistance Grant Program 16.738 20124AGC-COLL-1-C4-125 7,468 Edward Byrne Memorial Justice Assistance Grant Program 16,738 2013-•JAGC-CULL-1.07-098 95,465 Total CFDA 173,959 Total JAG Program Cluster 494,248 Direct Programs: ''Violence Against Women Office. Supervised Visitation,Safe Havens for Children 16.527 2009•CW-AX-K011 105,937 Bureau of Justice Assistance: Drug Court Discretionary Grant Program 16.565 2010-DC-BX-0016 110,953 103,311 State Criminal Alien Assistance Program 16.606 2008-AP-13X-0316 483,281 State Criminal Alien Assistance Program 16.606 2008-AP-BX-0859 361,779 Total CFDA 845,060 Office of Community Oriented Policing Services. Public Safety Partnership and Community Policing Grants 16,710 2010-CK-WX-0107 367,445 Criminal Division. Equitable Sharing Program 16.922 Collier County Sheriff 302,131 Indirect Programs: Florida Office of Attorney General: Crime Victim Assistance 16.575 V12179 115,887 Florida Department of Children and Families-Florida Coalition Against Domestic Violence: Violence Against Women Formula Grants 16.588 13.8008-LE 132,335 Violence Against Women Formula Grants 16588 14-8008-1F-INV 23,651 Total CFDA 155,986 • Total Department of Justice — 2,497,647 103,311 Department of Transportation Direct Programs: Federal Aviation Administration(FAA): Airport Improvement Program 20.106 3-12-0031-010-2012 713,350 Airport Improvement Program 20.106 3-12-0142-009-2012 617,915 Total CFDA 1,331,265 (Continued) 175 COLLIER COUNTY,FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 CFDA 9/ Transfers to Federal or State Grantor/Pass-Through Grantor Program Title CSFA a Grant/Contract Number Expenditures Subrecipients Federal Transit Administration(HA): Federal Transit Cluster. Federal Transit Capital Investment Grants 20.500 FL-03-0264-00 $ 343,178 $ - Federal Transit_Capital investment Grants 70.500 FL-04-0117-00 634 federal Transit Capital investment Grants 20.500 Fi-04-0047-00 (524) - Total(FDA 343,288 - Federal Transit Formula Grants 20..501 FL,90-X665-00 8,999 - Federal Transit Formula Grants 20,507 FL-90-X699-00 175,217 Federal Transit_Fcrrmula Grants 20.507 FL-90.5731-00 17,051 - Federal Transit Formula Grants 20.507 FL-90-X766.00 1,034,726 - Federal Transit Formula Grants 20.507 FL-90-X784-00 1,117,287 - Federal Transit Formula Grants 20307 FL-95-X023-00 375,000 - Federal Transit Formula Grants 20.507 FL95-5051-00 220,000 ARM Federal Transit_Formula Grants 20.507 ARRA Ft 96.5019.00 533,542 Total CFDA 3,481,822 - Total Federal Transit Cluster 3,825,110 - Indirect Programs: Florida Department of Transportation: Highway Planning and Construction 20.205 416237-1/AC1076 64,532 - Highway Planning and Construction 20.205 420871-1/A4377 (1,656) - Highway Planning and Construction 20.2.05 423645•1/44377 559,154 Highway Planning and Construction 20.205 425556-1/A0,382 156,798 Highway Planning and Construction 20.205 42.6836-1/AC/258 850,831 - Highway Planning and Construction 20.205 427934-1/AQG 31 250,936 - Highway Planning and Construction 20.205 427936-1/AQ383 74 - Highway Planning and Construction 20.205 429901-1/AQX51 71 - Highway Planning and Construction 20.205 429902-1/A(T91 761,466 - Highway Planning and Construction 20.205 429903-1/AQX89 71 - Highway Planning and Construction 20.205 429915-1/AQt}96 68 - Highway Planning and Construction 20.205 4308701/AQV67 68 - Total CFDA 2,642,413 - Metropolitan Transportation Planning 20.505 410113.1/AP031 132,887 - Metropolitari Transportation Planning 20.505 410113-1/40914 500 - Total CFDA 133,387 - formula Grants for Rural Areas 20.509 410120.1/405589 6 - Formula Grants for Rural Areas 20.509 410120-1/AQR01 309,454 ARM Formula Grants for Rural Areas 20.509 ARM 426772-1/API19 133,267 Iota(FDA 442,727 •- Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 413360.1-94-01 157,230 Total Department of Transportation 8,532,132 - Department of Treasury Direct Programs. Federal Equitable Sharing 21.UNKOWN Collier County Sheriff 27,656 - Total Department of Treasury 27,656 - Institute of Museum and Library Servicg5 Indirect Programs: Florida Department of State: Grants to States 45.310 12-1STA-D-01 27,154 - Total institute of Museum and Library Services 27,1S4 - (Continued) 176 X0010 COLLIER COUNTY,FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 CFDA s/ Transfers to Federal or State Grantor/Pass-Through Grantor Program Title CSFA ft Grant/Contract Number Expenditures Subrecipients Environmental Protection Agency indirect Programs: Florida Department of Environmental Protection: Capitalization Grants for Drinking Water State Revolving funds 66.468 DW1111 030 $ 9,000,000 $ Capitalization Grants for Drinking Water State Revolving Funds 66.468 DW1111 040 21,000,000 - Total Environmental Protection Agency 25,000,000 Detartment of;Energy Direct Programs: ARRA Energy Efficiency and Conservation Block Grant Program(EECBG) 81.124 ARRA DE-EE0000783 3,827 Total Department of Energy 3,827 - U.S.Election Assistance Commission Indirect Programs: Florida Department of State: Help America Vote Act Requirements Payments 90.401 2011.2012-0001 115 Help America Vote Act Requirements Payments 90.401 2012-20130001 45,597 Total U.S.Election Assistance Commission 45,71.2 Department !Health and Human Services Direct Programs: Health Resources and Services Administration: Specially Selected Health Projects 93.888 D1ARH20098 (1,825) - Indirect Programs: Florida Department of Elder Affairs-Area Agency on Aging for Southwest Florida,Inc.dba Senior Choices of Southwest Florida. Aging Cluster. Special Programs for the Aging_Title!II,Part B_Grants for Supportive Services and Senior Centers 93.044 OAA 203.11 12,043 - Special Programs for the Aging_Title III,Part 8..Grants for Supportive Services arid Senior Centers 93.044 OAA 203.12 29,134 Special Programs for the Aging_Title III,Part B_Grants for • Supportive Services and Senior Centers 93 044 OAA 203.13 49,384 Total CFDA 90,561 Special Programs for the Aging_Title III,Part C_Nutrition Services 93.045 OAA 203.12 105,722 Special Programs for the Aging_Title III,Part C___Nutrition Services 93.045 OAA 203.12 301,070 • Total CFDA 406,792 Nutrition Services incentive Program 93.053 NSIP 203.12 879 Nutrition Services incentive Program 93.053 NSIP 203.13 30,457 iota!UDR 34,336 Total Aging Cluster 531,689 National Family Caregiver Support,Title III,Part E 93.052 OAA 203.12 13,397 National Family Caregiver Support,'title IIi,Part E 93-052 OAA 203.13 72,340 Total CFDA 86737 Florida Department of Revenue: Child Support Enforcement 93.563 CD311 323,000 Florida Department of State. Voting Access for Individuals with Disabillties_Grants to States 93.617 2012.2013.0003 11,316 Total Department of Health and Human Services 949,917 - (Contirrued) • 177 116010 COLLIER COUNTY,FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 CFDA 8/ Transfers to Federal or State Grantor/Pass-Through Grantor Program Title CSFA it Grant/Contract Number Expenditures Subreciplents Corporation for National and Community_Servi,5-e Direct Programs. Retired and Senior Volunteer Program 94.002 09SR5FL017 $ (1,409) $ Retired and Senor Volunteer Program 94.002 12SRSFL012 44,118 Total Corporation for National and Community Service 42,709 - Department of Homeland Security Direct Programs: Assistance to Firefighters Grant 97.044 EMW-2012-0.00966 82,669 indirect Programs: Executive Office of the Governor! Disaster Grants-Public Assistance(Presidentially Declared Disasters) 97.036 08-FA-B9.09-21-00-S09 781,376 Disaster Grants-Public Assistance(Presidentially Declared Disasters) 97,036 13-08.73-09-21-02.030 0,718 Disaster Grants•Public Assistance(Presidentially Declared Disasters) 97.036 13-15-3S-09.21 15.569 40,152 Total CFDA 828,246 - Hazard Mitigation Grant 97.039 10HM-88-09-21-01-012 1,650 Hazard Mitigation Grant 97.039 11HM-3F-(1'911-01005 (6,012) Hazard Mitigation Grant 97.039 11HM-36-0921-01-026 41,517 Total CFDA 37,155 Emergency Management Performance Grants 97.042 13-FG-86-09-21-01.-078 96,845 Homeland Security Grant Program 97.067 11-D0-92-09-21-01-394 56,972 Homeland Security Grant Program 97.067 11-DS-92-0921 01395 11,033 Homeland Security Grant Program 97.067 12-D5.92-09-21-01-473 15,285 Homeland Security Grant Program 97,067 12-D5.20-09-21-23-435 34,814 Homeland Security Grant Program 97,067 1.3.OS-97.09-21.23-451 8,374 Total CFDA 126,478 Total Department of Homeland Security 1,171,394 TOTAL EXPENDITURES OF FEDERAL.AWARDS $ 48,799,000 $ 2,933,751 (Continued) 178 16010 COLLIER COUNTY,FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 CFDA#/ Transfers to Federal or State Grantor/Pass-Through Grantor Program Title CSFA it Grant/Contract Number Expenditures Subrecipients Ex- utiv- _fft.• if the Governor Emergency Management Programs 31.063 13-BG-83-09.21-01-011 $ 79,406 $ - Emergency Management Programs 31.063 14-8G-83-09.2.1-01-011 42,492 - Total C5121 121,898 Emergency Management Projects 31.067 13-CP41-09-2101-237 8,336 Total Florida Executive Office of the Governor 130,234 Florida Department of Environmental Protection Beach Erosion Control Program 37.003 12C01 47,159 - GAC Properties,inc.Consent Order#15-Restricted Funds Projects: City of Cape Coral-Rotary Park and Other Future Projects 37.049 50539 20,101 Voluntary Cleanup Tax Cred!t(VCTC)Program 37.056 287 28,169 Total Florida Department of Environmental Protection 95,429 Florida Csegarsamislitalg and Secretary of State State Aid to Libraries 45.030 09-ST-10 43,954 - State Aid to Libraries 49.030 10-ST-10 17,775 - State Aid to Libraries 45.030 11-5T-09 140,803 State Aid to libraries 40.030 12-ST-08 88,478 - Total Florida Department of State and Secretary of State 291,010 Florida NOuSine Finance Corporation State Housing Initiatives Partnership(SHIP)Program 52901. Collier County/Naples 1,858,110 Total Florida Housing Finance Corporation 1,858,110 Florida Department of Transportation Commission for the Transportation Disadvantaged)CTD)Trip and Equipment Grant Program 55.001 432027-1/432028-1/AC1087 509,877 - Comrnission for the Transportation Disadvantaged(CTD)Trip and Equipment Grant Program 55.001 432027.1/432028-1 lAfi160 213,549 Total CSFA 723,426 • Commission for the Transportation Disadvantaged(CTD) Planning Grant Program 55.002 193630-1/AQP39 11,875 Commission for the Transportation Disadvantaged(CTD) Planning Grant Program 55.002 432029-1/AR247 22,053 total CSFA 33.928 •_�,;,_ Aviation Development Grants 55.004 206430-1 1 Al835 6,210 Aviation Development Grants 55.004 414299-1/40809 25,920 - Aviation Development Grants 55.004 425515-1/AQ122 8,963 Aviation Development Grants 55.004 432900-1/A0,824 30,719 - Aviation Development Grants 55004 432901-1/40822 39,642 - Total CSEA 111.,454 Public Transit Block Grant Program 55.010 410139-1/AOW93 1 Public Transit Black Grant Program 55.010 410139.1/AQQ16 888,278 - Total CSFA 888,279 - intermodal Development Program 55.014 420353-1/APF60 38,684 - Transportation Regional Incentive Program(TRIP) 05.026 42981.5-1/AQE89 1,100,400 Total Florida Department of Transportation 2,896,121 - (Continued) 179 1p COLLIER COUNTY,FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30,2013 CFDA#/ Transfers to Federal or State Grantor/Pass-Through Grantor Program Title CSFA# Grant/Contract Number Expenditures Subreciplents Florida Department..pt Children and Families Public Safety,Mental Health,and Substance Abuse Local Matching Grant 60.115 161225 $ 140,707 $ 127,251 Total Florida Department of Children and Families 140,707 127,251 Florida Department of Health County Grant Awards 64.005 C9011 19,556 County Grant Awards 64.005 11011. 5,107 - Total Florida Department of Health 24,658 - Florida Department of Elder Affairs Area Agency on Aging for Southwest Honda,Inc dba Senior Chosen of Southwest Honda; Home Care for the Elderly 65.001 HIE 203.11 (74) - Home Care for the Elderly 65.001 HIE 203.12 17,537 total L.SFA 17,463 - Altheimer's Respite Services 65.004 ADI 203.12 106,521 - Commanity Care for the Elderly(ICE) 65.010 ICE 203.11 (582) - Cumrnonity Care for the Elderly(ICE) 65.010 CCL 203,12 645,167 - Total C:SFA 644,585 Total Florida Department of Elder Affairs 768,569 • TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE $ 6,204,888 S 127,251 180 16010 Collier County, Florida Notes to the Schedule of Expenditures of Federal Awards and State Projects Year Ended September 30, 2013 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards and State Projects (the Schedule) includes the Federal and State grant activity for Collier County, Florida (the County) and is presented on the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in proprietary funds. Under the modified accrual basis, revenue is recognized if it is both measurable and available for use during the fiscal year and expenditures are recognized in the period liabilities are incurred, if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The information in the schedule is presented in accordance with the requirements of U.S. Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and Section 215.97, Florida Statutes. Therefore, some amounts presented in the Schedule may differ from amounts presented, or used in the preparation of, the basic financial statements for the fiscal year ended September 30, 2013. 2.Summer Food Service Program Summer Food Service Program revenue in the amount of $101,324.79 was returned to the Florida Department of Agriculture after it was determined that some of the meals claimed in FY09 and FY10 were ineligible. 3. Contingency The grant revenue amounts received are subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the County. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations. 4. Negative Figures on the Schedule of Expenditures Negative expenditures reported in the Schedules of Expenditures of Federal Awards and State Financial Assistance are a result of corrections which reduced expenditures in one grant and increased expenditures in another grant or funding source. Although the current expenditures on a grant may be negative, the total of all expenditures on the grant is expected to be positive over its total period of performance. 181 ‘. 1 6 Di 0 COLLIER COUNTY, FLORIDA Schedule of Findings and Questioned Costs Federal Awards Programs and State Financial Assistance Projects Year Ended September 30, 2013 Pert|—SunnmnaryAuditmrm^ Rwsulte Financial Statement Section Type of auditors report issued: Unmodified Intema control oer financial reporting: Material weakness(es)identified9 No Significant deficiencies identified not considered to be a material weakness(es) None Reported Noncompliance material to financial statements noted? No Federal Awards Section Internal control ovornomp|ianue: Material weakness(es)identified9 No Were significant deficiency(ies)identified not considered to be a material weakness(es) Yes Type of auditors' report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with OMB Yes Circular A'133 section 510(a) Identification of major federal programs CFDA Number Name of Federal Program or Cluster 14.218. ARRA44253 COBG-EntiUomernGentoC\uotm 14.228 Community DeeIopment Block Grant/States Program 16,922 Equitable Sharing of Federally Forfeited Property 20.205 Highway Planning and Construction 66.488 Capitalization Grants for Drinking Water State Re'oI'4n9 Funds Dollar threshold used to determine Type A Federal programs $1.463.870 Auditee qualified as |ov+riukauditee? No 182 l6fljg COLLIER COUNTY, FLORIDA Schedule of Findings and Questioned Costs Federal Awards Programs and State Financial Assistance Projects Year Ended September 30, 2013 State Financial Assistance Section Internal control over compliance: Material weakness(es)identified? No Were significant deficiency(ies)identified not considered to be a material No weakness(es) Type of auditors' report issued on compliance for major projects: Unmodified Identification of major State projects: CSFA Number Name of State Project 52.901 State Housing Initiative Partnership (SHIP) Program 55.010 Public Transit Block Grant Program 55.026 Transportation Regional Incentive Program (TRIP) 65.010 Community Care for the Elderly Dollar threshold used to determine Type A State projects $300,000 183 COLLIER COUNTY, FLORIDA Schedule of Findings and Questioned Costs Federal Awards Programs and State Financial Assistance Projects Year Ended September 30, 2013 PaMil| -Financial Statement Findings This section identifies the significant definienniea, material weaknesses. fraud, illegal octs, violations of provisions of contracts and grant agreements and abuse related to the financial statements for which Government Auditing Standards requires reporting in a Circular A-133 and Section 215.97, Florida Statutes, audit, There were no such findings required to be reported. Part Ill - Findings and Questioned Costs—Major Federal Programs This section identifies the audit findings required to be reported by Section .501(a) of Circular A- 133 as well as any abuse findings involving federal awards that is material to a major program. 2013'081 Timely Expenditure Requirements U.S. Department of Housing and Urban Development CFDA 14.218 CDBG— Entitlement Grants Cluster Criteria Management is responsible for ensuring that Collier County complies with the timely expenditure requirement under 24 CFR 570.902. which requires that the grant recipient carry out CDBG-funded activities in a timely manner. Pursuant to this rwgu|ation, a grantee is considered to be carrying out its CDBG program in a timely manner if, sixty (60) days prior to the end of its program year, the grantee has a balance in its line of credit no greater than one and one-half(1 G)times its annual grant. Condition Collier County's 60 day drawdown ratios measured on August 2, 2012 and 2013 were 2.06 and 2.65, respectively. Questioned Costs None Cause Drawdowns on Collier County's available grant-funded resources were delayed primarily due to the following: • Eagle Lakes Voluntary Pre-Kindergarten Activity ($775.000) — The project was not located in a low-moderate income area. Obtaining the beneficiary information needed to meet at CDBG national objective proved to be an excessive burden. 184 16n10 COLLIER COUNTY, FLORIDA Schedule of Findings and Questioned Costs Federal Awards Programs and State Financial Assistance Projects Year Ended September 30, 2013 • David Lawrence Center Crosswalk Expansion Activity ($208,000) — The subrecipient was not able to provide a cost allocation plan to meet Federal requirements for allocating staff time. • CRA Crosswalk Activity ($140,000) — The lengthy procurement process extended the projected timeframe for completion of the activity to an unacceptable time period. • Youth Haven Rehabilitation Activity ($735.000) —It was determined that the rehabilitation was insufficient for the intended use of the structure. and the building would have to be demolished. The developer did not have sufficient funds to proceed with new construction. Effect As a result of non-compliance with this regulation, Collier County's fiscal year 2013 CDBG grant was reduced by $158,862. Recommendation We recommend that Collier County should continually monitor its ongoing and planned housing rehabilitation, development, and other CDBG-related projects funded to ensure that grant funds are being consistently spent according to plan. When unexpected project delays arise, we recommend that Collier County have a contingency plan in place to accelerate the commencement of future projects so that the line of credit remains under the required threshold at all times. Views of Responsible Officials and Corrective Action Plan Collier County has been focused on all the aspects of meeting the timeliness requirement; this process includes a proactive evaluation from project selection to the development of a contingency plan. Project Selection and Agreement Start Dates Project selection was revised with the application round for FY 13-14 funds to emphasize readiness. The upcoming application for FY 14-15 funding will be further revised to require a detailed project plan that demonstrates ability to spend the funds timely. Historically, a number of contracts have not been in place at the beginning of the funding year. For FY 14-15, the intent is to have the agreements approved by the Board at the beginning of the award period (October 1). Project Review Proactive steps are taken to identify and overcome anticipated or actual bottlenecks or issues regarding the timely execution of projects. The grant manager and grant coordinator provide on-going review of the status of all active projects. The director and staff meet every other month to review the active projects statuses to identify projects lagging behind and discuss opportunities to resolve issues. The director and staff meet every quarter with each active subrecipient to review project statuses. If warranted, corrective measures are developed and/or a detailed project plan is developed and monitored closely by all parties. 185 16010 COLLIER COUNTY, FLORIDA Schedule of Findings and Questioned Costs Federal Awards Programs and State Financial Assistance Projects Year Ended September 30, 2013 Funding Review Each CDBG project is tracked individually through the development and use of a tracking tool called the CDBG Workout plan, This tool is maintained by the lead accountant and summarizes the actual and projected draws which results in a projected timeliness ratio. The values within the workout plan are verified against the County's Financial System Budget to Actual Reports and to the grantors Timeliness Ratio Report (PR056). Monthly, the workout plan is updated by the lead accountant and the grant operations manager which is then reviewed two times per month by the management team and the lead accountant to determine the progress toward meeting timeliness; taking corrective actions as needed. Contingency Planning HHVS is in the process of developing a contingency plan for meeting timeliness. It is likely to include the following elements: award of any un-awarded funds from prior years, consideration of an increase of active awards not fully funded, and exploration of additional opportunities presented by subrecipients or partners that were not in the official funding round. Part IV- Findings and Questioned Costs—Major State Projects This section identifies the audit findings required to be reported under Rule 1O.554(1)(l)4, Rules of the Auditor General There were no such instances required to be reported. Part V—Other Matters See Corrective Action Plan within the finding reported under Part Ill above. 186 ----^— 16010 COLLIER COUNTY, FLORIDA Summary Schedule of Prior Audit Findings Year Ended September 30, 2013 Prior-Year Findings and Questioned Costs - Finding 2012-01 Federal Program/State Project lnfomiation U.S. Department of Housing and Urban Development CFDA 14.218, ARRA-14.253 COBG —Entitlement Grants Cluster CFDA 14,228 Communty Development Block Grant/States Program (DRI) CFDA ARRA-14.257 ARRA Homelessness Prevention and Rapid RE-Housing Program (HPRP) U.S. Department of Agriculture Passed through the Florida Department of Agri ulture and Consumer Services CFDA 10.559 Summer Food Service Program Florida Department of Elder Affairs CSFA 65.010: Community Care for the Elderly Condition During testing over payro||, the auditor could not obtain sufficient evidence that the time allocated toward grant programs per time sheets was actual time the employee spent working on the grant programs. There were multiple cases where the time recorded by the employee did not agree to the expenditure recorded. Auditor Recommendation The auditor recommended that the County implement effective internal control processes to confirm that actual time worked by an employee is charged to the grant program. Current Status Corrective action was taken. Finding 2012-02 Federal Program/State Project Information U.S. Department of Housing and Urban Development CFDA 14.21B. ARRA-14.253CDBG —Entitlement Grants Cluster CFDA 14.228 Community Development Block Grant/State's Program (DRI) U.S. Department of Transportation CFDA 20.205 Highway Planning and Construction(Federal-Aid Highway Program) Florida Department of Transportation CSFA 55.010 Public Transit Block Grant Program 187 161310 .a COLLIER COUNTY, FLORIDA Summary Schedule of Prior Audit Findings Year Ended September 30, 2013 Condition Upon selecting 60 cash drawdowns, the auditor noted several instances where there was a significant time lag between when Collier County paid for grant expenditures and when the disbursement was requested for reimbursement. There was a lack of a process to minimize the time between disbursement and reimbursement request. This could adversely affect County cash flows as well as result in the grantor not reimbursing Collier County for reimbursements requested within a reasonable time frame. Auditor Recommendation The County should implement procedures that minimize the time elapsing between the request for a cash drawdown and the time that the disbursements are paid by the County. Current Status Collier County's Office of Management and Budget (OMB) Department has developed an internal control protocol to target execution of draws within 30-45 days after quarter end unless the grantor agency contract explicitly states otherwise. Based on our testing of cash drawdowns in fiscal year 2013, it appears improvements have been made since the prior year with regard to timely reimbursement requests. However, for CFDA 20.205, we noted a drawdown that occurred on June 20, 2013 for $253,350. The initial disbursement within the time period pertaining to this drawdown was incurred 155 days prior to this reimbursement request. For CFDA 55.010 there was a 254 day time lag between the earliest invoice posting date and the actual reimbursement date. While some improvement was noted, we identified excessive lag times for two sample selections. This finding is considered partially cleared. Finding 2012-03 Federal Program Information U.S. Department of Agriculture Passed through the Florida Department of Education CFDA 10.559 Summer Food Service Program for Children Condition The auditor noted meals served on a daily basis are tracked at each site, and the daily manual tracking sheets are sent to the Parks and Recreation Administration office. Personnel at office then entered the manual data into a monthly manual tracking spreadsheet, which was then used to summarize the total meals served to prepare monthly reimbursement requests. The auditors selected the daily tracking sheets from two sites from a population of 11 sites for the months of June 2012 and July 2012, the Park and Recreation's manual tracking sheets for the months selected above and the reimbursement requests. The auditors noted that the amounts recorded on the daily tracking sheets did not agree to the monthly manual tracking sheets held by the Parks and Recreation office. Also, the amounts on the monthly tracking sheets did not trace to the reimbursement request submitted to the Florida Department of Agriculture. Therefore, reimbursement requests were submitted to the grantor that could not be fully substantiated with evidence that they were qualifying meals served. 188 1 6 D 1 0 COLLIER COUNTY, FLORIDA Summary Schedule of Prior Audit Findings Year Ended September 30, 2013 Auditor Recommendation The auditor recommended that the personnel administering the grant program implement procedures to ensure that reimbursement requests are supported by actual meals served. Current Status Collier County's 0MB Department has worked with the identified Grants Controller (Operations Analyst) and the lead program management staff to develop appropriate protocols and tools for the administration of the Summer Food Program. A Quick Compliance Guide was drafted by the OMB Department and distributed to appropriate staff as an internal guide to assign responsibilities and review typical areas of compliance. Protocols included establishment of appropriate source documentation for reimbursement noqueoto, development of summary worksheets to audit daily meal oounts, review responsibilities prior to submission and management of revisions after submittal. A worksheet was established to track daily site meal counts into weekly and monthly summaries used to audit against original source documentation. Any discrepancies identified by the Grants Controllers and resolved and documented with program staff prior to reimbursement. A final summary meal count is drafted and reconciled to the actual counts requested on the reimbursement. Based on the major grant determination criteria for fiscal 2013. this grant was not determined to be a major program and therefore was not tested as such. To evaluate current year status of the prior year finding, we obtained a request for reimbursement for July of 2013 and one day in August of 2013 along with the supporting detail including the source documents, and the weekly and monthly summary worksheets and the related daily manual tracking sheets that reconciled to the summary worksheets. For the time periods noted pnsoious|y, we were able to reconcile the daily manual tracking sheets to the weekly and monthly summary worksheets without exception and we noted that no reimbursement requests were processed until the summary sheets were properly reconciled to the daily manual tracking sheets. We did note two internal control issues during our review. It was noted that three of the thirty-eight daily meal counts were not dated. We also noted that one of thirty-eight daily meal counts wasn't properly signed. Therefore, this finding is considered partially cleared. Finding 2012-04 State Project Information Florida Housing Finance Corporation CSFA 52.901 State Housing Initiatives Partnership Program (SHIP) Condition The auditor noted that Collier County calculated the applicant's net worth inaccurately Instead of averaging the checking account balance over the six months preceding the application, Collier County used only the last three months to perform the calculation for three applicants. For another applicant, the auditor noted that Collier County did not average the last six months but instead added them. 189 1 6 ni 0 COLLIER COUNTY, FLORIDA Summary Schedule of Prior Audit Findings Year Ended September 30, 2013 Auditor Recommendation We recommend that the County implement a second level of review to confirm that errors and inconsistencies are caught on time and that aM program participants are eligible. Current Status Corrective action was taken. Finding 2012-06 Federal Program Information U.S Department of Agri ultuno Passed through the Florida Department of Education CFDA 10.559 Summer food Service Program for Children Condition The auditor selected 9 expenditures for testing from a population of 52, noting that two expenditures were incurred and paid in June 2012 and July 2012, which was outside the period of availability Auditor Recommendation The County should implement procedures that require that expenditures are reviewed timely to confirm that they are incurred within the period of availability. Current Status Corrective action was taken. Finding 2012-06 Federal Program U,S. Department of Housing and Urban Development CFDA 14.218, 4RRA-14,253 CDBG — Entitlement Grants Cluster Condition During testing, the auditor noted that there was a contract modification related to one of the 11 vendors selected from a population of 33 vendors. The document provided by Collier County was dated the day of the request. 190 16131O COLLIER COUNTY, FLORIDA Summary Schedule of Prior Audit Findings Year Ended September 30, 2013 The auditor, therefore, could not ascertain whether the required review and approval was conducted prior to the procurement. In addition, the auditor noted no documentation evidencing that Collier County had checked the EPLS for one of the vendors selected for testing (GA Food Service of Pinellas County). The auditor further noted that a certification from the vendor was not collected or clause or condition included in the contract, Auditor Recommendation The County should perform the required verification by checking the EPLS (and documenting evidence of the verification, when it was performed and by whom), collecting a certification from the entity, or adding a clause or condition to the contract with that entity in accordance with the federal requirements. Also, the County should keep proper documentation on file to support all procurements were approved properly and in a timely fashion. Current Status Corrective action was taken. Finding 2012-07 State Project Information Florida Department of Elder Affairs CSFA 65.010: Community Care for the Elderly Condition The auditor noted that Collier County failed to submit a service cost report during the entire 2012 fiscal year. Auditor Recommendation The County should establish policies and procedures to confirm that all required reports are prepared and filed in a timely manner, including developing a checklist of required reports and due dates. Current Status Corrective action was taken. 191 161110 THIS PAGE INTENTIONALLY LEFT BLANK ~-~ 1 6 1 0 / QiftonLarsonAllenuP CLAconnect corn =«ifton Larson Aux _n MANAGEMENT LETTER Honorable Board of County Commissioners Collier County. Florida We have audited the financial statements of Collier County, Florida (Collier County) as of and for the fiscal year ended September 30. 2013. and have issued our report thereon dated February 12. 2014, We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards. issued by the Comptroller General of the United States; OMB Circular A- 133. Audits of States, Local Governments, and Non-Profit Organizations; and Chapter 10.550. Rules of the Florida Auditor General. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards, Independent Auditor's Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Federal Program and State Project and on Internal Control over Compliance in Accordance with OMB Circular A-133 and Chapter 10.550 Rules of the Florida Auditor General: and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedule, which are dated February 12, 2014, should be considered in conjunction with this management letter. Additiona||y, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of Florida. This letter includes the following inhznnation, which is not included in the aforementioned auditor's reports or schedule: � Section 10.554(1)(i)1,. Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. Corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. See Appendix A. � Section 10.594(1)(i)2.. Rules of the Auditor Genera|, requires our audit to include a review of the provisions of Section 218.415. Florida Gbatuteo, regarding the investment of public funds. In connection with our audit, we determined that Collier County complied with Section 218.415, Florida Statutes. Section 1O.554(1)(\)3.. Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. Refer to Appendix B for recommendations to improve financial management, -` —m NEKA�A Anm��rber uWet vtermtra 1 6 010 Honorable Board of County Commissioners Collier County, Florida Section 10.554(1)(04, Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreernents, or abune. that have occurred, or are likely to have ocuurred, that have an effect on the financial statements that is less than material but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings. 0, Section 10.554(1)(i)5.. Rules of the Auditor Genara|, requires that the name or official title and legal County for the primary government and each component unit of the reporting entity be disclosed in this management |etter, unless disclosed in the notes to the financial statements, This information has been included in the notes to the basic financial statements. � Section 10.554(1)0)6.a., Rules of the Auditor G*ng,e|, requires a statement be included as to whether or not the local governmental entity has met one or more of the conditions described in Section 218.503(1). Florida Sbatutae, and identification of the specific condition(s) met. In connection with our audit, we determined that Collier County did not meet any of the conditions described in Section 218.503(1), Florida Statutes. � Section 10.554(1)(i)8.b.. Rules of the Auditor Genena|, requires that we determine whether the annual financial report for Collier County for the fiscal year ended September 30, 2013` filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a). Florida 8tatuteG, is in agreement with the annual financial audit report for the fiscal year ended September 30. 2013. In connection with our eudb, we determined that these two reports were in agreement. Pursuant to Sections 10.554(1)(i)6.n. and 10.558(7). Rules of the Auditor Gmnena|, we applied financial condition assessment procedures. It is management's responsibility to monitor Collier County's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. Our management letter is intended solely for the information and use of the Legislative Auditing CommiMee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agennien, and applicable management, and is not intended to be and should not be used by anyone other than these specified parties. CliftonLarsonAllen LLP Nap/as, Florida February 12, 2014 2 � � 0 N N �� ~� 0 0JV COLLIER COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS Appendix A*Status of Prior Year's Findings and Recommendations Year Ended September 30. 2O13 Prior Year Findings and Current Year Status Recommendations Cleared Partially Cleared Not Cleared . � 2012-01 Material X Weakness 2012-02 Significant X Deficiency 2012'03 Material % Weakness 2012'04 Significant X Deficiency 2012-05 Material X Weakness 2012-0$ Significant X Deficiency 2012-07 Material % Weakness 3 1 6 01 0 COLLIER COUNTY, FLORIDA BOARD OF COUNTY COMMISSIONERS Appendix B— Recommendations to Improve Financial Management Year Ended September 30, 2013 2Q13-0¢2 Time Entry Internal Controls Criteria Management is responsible for ensuring that time derived from manual timesheets that is entered into the County's payroll system is complete and accurate Condition Timesheets are entered into Collier County's payroll system by a designated "timekeeper" and approved by a designated time approver. During our testing of internal controls over the payroll prooaoo, we noted several instances in which the same individual served as both timekeeper and time approver. Cause For a period of time, several employees in the Emergency Medical Services (EMS) department were assigned multiple roles in the SAP system that allowed them to both enter and approve payroll entries. In most payroll periodn, these functions were saparoted, with one employee performing the keying of worked time, and another approving the times entered. In review of the oirnumotanoes, it appears that the employee regularly assigned to approve times was absent on the date(s) when payroll approval was due. This resulted in the same employee entering and approving worked times. In another situation, the individual regularly assigned to enter the times was absent, resulting in the regular time approver both entering the times and approving the entries. Effect Time entered into the payroll system could be inaccurate, which could lead to employees not being compensated for the proper number of hours worked. Recommendation We recommend that management strengthen this internal control to ensure that the process to approve time entered in the payroll system is performed by a separate individual without exception. Management's Response The issue of employees with dual roles throughout the agency was reviewed and resolved in September 2013. Steps were taken to notify employees who had access to both enter and approve times that their responsibilities would change, other resources to either enter time or approve payroll entries were indendfied and bained, and the dual roles that were assigned to these employees have been removed, leaving them with either timekeeping or time approval only. There are a select group of system users who have been allowed to retain both timekeeping and time approval access due to specific department characteristics (small staff being the primary reason). 1 6 DI 0 COLLIER COUNTY, FLORIDA Summary Schedule of Prior Audit Findings Year Ended September 30, 2013 Following time entry and approval, 'the Clerk of Courts audits these entries against County CMAs on a bi-weekly basis to ensure time entries or leaves are in accordance with the provisions of these practices. Any discrepancies are reported to the HR department for follow up with the appropriate department prior to payroll processing. 5 16D10 THIS PAGE INTENTIONALLY LEFT BLANK 1 ANNUAL DEBT REPORT (UNAUDITED) Pursuant to the Collier County Debt Policy the following Tables were prepared for the fiscal year ended September 30, 2012. Table 1. Calculation of Collier County General Governmental Debt Ratio Table 2. Calculation of Collier County Enterprise Debt Ratios 16110 TABLE 1 Calculation of Collier County General Governmental Debt Ratio For the Fiscal Year Ended September 30,2013 Bondable revenues,as defined by Collier County Debt Policy: Current Ad Valorem Taxes $ 243,582,299 Governmental Impact Fees 17,255,264 Half Cent Sales Tax 32,168,001 Developmental Fees 18,380,912 State Revenue Sharing 8,478,704 5th Cent Local Option Gas Tax 4,862,412 6th Cent Local Option Gas Tax 6,397,135 Constitutional Gas Tax 3,890,636 Seventh Cent Gas Tax 1,717,349 Ninth Cent Gas Tax 1,360,991 Parks and Recreation Fees 6,733,756 Tourist Development Tax 16,183,377 Court Facilities Fees 1,107,455 Communications Services Tax 4,872,492 Total bondable revenues $ 366,990,783 Fiscal 2013 governmental debt service requirements: Series 2003 Capital Improvement Bonds Principal: $ - interest: 408,737 Series 2005 Capital Improvement Bonds Principal: Interest: 2,752,769 Series 2003 Gas Tax Bonds Principal: 6,245,000 Interest: 287,795 Series 2005 Gas Tax Bonds Principal: 1,610,000 Interest: 4,425,112 Series 2012 Gas Tax Bonds Principal: - Interest: 1,739,604 Series 2010 Special Obligation Bonds Principal: 1,745,000 I me rest: 2,307,613 Series 2010B Special Obligation Bonds Principal: 1,830,000 Interest: 903,850 Series 2011 Special Obligation Bonds Principal: 6,120,000 Interest: 4,037,356 Total fiscal 2013 governmental debt service requirements $ 34,412,836 Governmental debt ratio of fiscal year 2013 debt service requirements to total bondable revenues(13.0%maximum allowed by County policy) 9.4% Notes; Debt service is based upon current amortization tables for the fiscal year indicated. Debt prepayments are not nciuded as debt serv;re requirements. 16010 TABLE 2 Calculation of Collier County Enterprise Debt Ratios For the Fiscal Year Ended September 30,2013 Collier County Water and Sewer District: Total Sales Revenue $ 101,823,385 Allowance for Funds Prudently Invested 516,920 Miscellaneous Revenue 2,312,157 Total Operating Revenue 104,652,462 Non-Operating Revenue 1,029,126 Gross Revenue 105,681,588 less:Operation and Maintenance Expense(excluding Depreciation and Amortization) 68,916,116 Net Revenue Available for Debt Service(1) $ 36,765,472 Total Fiscal Year 2013 Debt Service on Bonds(2) $ 11,689,791 Net Revenue Debt Service Coverage on Bonded Debt (100%Required)-(1/2) 315% Other Pledged Funds: System Development Fees(Impact Fees) $ 13,502,519 Special Assessment Proceeds 25,620 Total Pledged Funds Available for Debt Service(3) $ 50,293,611 Total Fiscal Year 2013 Debt Service on Bonds(4) $ 11,689,791 Total Pledged Funds Debt Service Coverage on Bonded Debt (125%Required)-(3/4) 430% Total Pledged Funds Available for Debt Service After Payment of Bonds(5) $ 38,603,820 Total Fiscal Year 2013 Debt Service on Subordinated Indebtedness(6) $ 8,990,494 Calculated Coverage on Subordinated Indebtedness-(5/6) 429% Total Pledged Funds Available for System Purposes $ 29,613,326 1 6 01 0 Summary l)ebt Statement for Fiscal Year 2013 General Governmental Debt: Collier County's Debt Policy sets the maximum allowable governmental debt ratio at 13.0%,and the County continues to operate below this self-imposed maximum. The Constitution of the State of Florida and the Florida Statutes set no legal debt limit. The governmental debt ratio is the ratio of debt service requirements to total bondable revenues, as defined by Collier County's Debt Policy. It should be noted that while ad valorem taxes are bondable for purposes of the governmental debt ratio calculation, they may only be pledged pursuant to voter referendum. The governmental debt ratio decreased from 10.7%^ uao[September 30_ 20|.2` io9.4Y6 for the fiscal year ended September 30, 2019. The decrease in the debt ratio is primarily the result of an overall decline in annual debt service payments of 10.3%. The decrease in annual debt service payments is a result of the refinancing of the remaining portions of the Capital Improvement Bonds by the Series 2013 Special Obligation Refunding Revenue Bonds and the final maturity of the State Infrastructure Bank in FY'2012. Within the bondable revenues, developmental fees increased by 40.8%, tourist development tax receipts increased by 8.6% and half cent sales tax revenues increased by 8.3%. The fiscal year 2012 payoff of the State Infrastructure Bank loan and recent debt restructurings, coupled with the apparent stabilization of general governmental revenues, will likely produce a decrease in the general governmental debt ratio for the fiscal year ending 2014. Assuming no new debt issuance, this downward trend should continue. In April of 2013, Collier County refinanced the remaining portions of its outstanding Series 2003 and 2005 Capital Improvement Revenue Bonds with the Series 2015 Special Obligation KefundiugRevenue Bonds. The Series 2013 bonds have fixed interest rates and an all in true interest cost of 3.8%. The partial refinancing of the Series 2003 and 2005 bonds achieved a net present value savings on the refunded bonds of 3.0%. The defeasance of the remaining Series 2003 and 2005 Capital improvement Revenue Bonds extinguished the requirement for Collier County to set aside a cash reserve for the payment of debt service on the Series 2003 and 2005 Bonds. Governmental Debt Ratings Table: Current Ratings(as of l 16/2014) Fitch Moody's Standard & Poor's Gas Tax ue Bonds AA- A2 A Special Obligation Bonds AA Aa2 AA � ! | 16 010 A rating of AA is an indication by Fitch Ratings of an investment grade instrument, but one hich carries a slightly higher risk than a AAA rated bond. Fitch also uses intermediate +/- modifiers for each AA category. A rating of Aa2 is an indication by Moody's Investors Service of a high quality investment grade instrument vvith very low credit risk, but "their susceptibility to long-term risks appears soniehat greater" than a Aaa rated bond. /\ rating o[&| is an indication by Moody's of an investment grade instrument with low credit risk but the bond has elements present that suggest a higher susceptibility to impairment over the long term than a Au investment. Moody's uses intermediate modifiers of 1 (higher) to 3 (lower) within the Aa and A ranges. A rating of AA is an indication by Standard and Poor's of an investment grade instrument issued by a"quality borrower" but with slightly more risk than a AAA grade investment. A rating of A is an indication by Standard and Poor's of an investment grade instrument but one more susceptible to adverse changes in circumstances and economic conditions than AAA or AA instruments. Standard and Poor's also uses intermediate +/' modifiers for each AA category. The County's Special Obligation Revenue Bonds are secured by a covenant to appropriate in the annual budget, by amendment, if necessary. from Non-Ad Valorem Revenues amounts sufficient pay debt service on the Special Obligation Bondc The combined gas tax revenues are pledged for the payment of all the Gas Tax Revenue bonds. Fiscal year 2013 gas tax revenues covered the current year debt service payments on all outstanding Gas Tax Revenue bonds at 127%. Collier County Enterprise Debt: Currently, the Collier County Water and Sewer District (District) is the only County enterprise activity with bonded debt outstanding. The Collier County Debt Policy does not set a maximum allowable enterprise debt ratio, but coverage requirements related to the District's debt are set by bond covenants. Net revenues, defined as operating revenues plus non-operating revenues less operating eupcnsco, excluding depreciation, must cover bonded debt service at 100%. Total pledged funds, defined as net revenues plus system development fees and special assessments must cover bonded debt at 12596. Net revenue coverage on bonded debt was 315% and total pledged funds coverage on bonded debt was 4300/0 for fiscal year 2013. Net revenue available for debt service decreased during fiscal year 2013, mainly due to an 18.5% increase in operating expenses. Operating expenses increased due to expenses related to system infrastructure repair and rehabilitation such as generator switch upgrades, treatment process filter replacement. plant compliance assurance and technical support. The decrease in total pledged funds coverage on bonded debt was mitigated due to a 54.6% increase in water and wastewater impact fees collected during fiscal year 2013 versus fiscal year 2012. The District's calculated coverage on subordinated debt, all in the form of State Revolving Fund Loans, is 42496. The total pledged funds coverage required by the loan agreements varies between 115Y4 and 125%, depending upon the indi idual loan agreement. 16fl1ü In June of 2013 the Collier County Water and Sewer District issued the Series 2013 Water and Sewer Refunding Revenue Bonds in the par amount of$17,769,080. These bonds were issued for the purpose of refunding the District's Series 2003B Bonds. The Series 2013 bonds have a fixed interest rate and an all in true interest cost of 1.5%. The current refunding achieved a net present value savings of 10.0%on the refunded bonds. In August of 2013. the Collier County Water and Sewer District borrowed $Z5,O00`O00 from the State of Florida Department of Environmental Protection's State Revolving Fund Loan Program for purposes of refunding a portion of the Water and Sewer District's Series 2006 Revenue Bonds. The State Revolving Fund proceeds, together with other available monios, were placed in escrow. The State Revolving Fund loan has a fixed interest rate and an all in true interest cost of 2.3%. l'he advance refunding achieved a net present value savings of 17.2% on the refunded bonds. Enterprise Debt Ratings'fable: Current Ratings(as ofl/)6/20\4) Fitch Moody's Standard & Poor's* Water and Sewer Revenue Bonds AA+ /\o2 ' Standard&Poor's does not current]) rate Counts Water and Seser Revenue Bonds. A rating of AA is an indication by Fitch Ratings of an investment grade inmtrunncnt, but one which carries a slightly higher risk than a AAA rated bond. Fitch also uses intermediate +/' modifiers for each AA category. Fitch Ratings recently reaffirmed the rating of AA+ attached to the Collier County Water and Sewer District's Revenue Bonds and revised the outlook from stable to positive. A rating of Aa2 is an indication by Moody's Investors Service of a high quality investment urade instrument. but -their susceptibility to long-term risks appears somewhat greater- than a Aaa rated bond. Moody`m uses intermediate modifiers of \ (higher) to 3 (lower) within the Aa and A ranges. The District's current focus is the maximization of revenues within the existing rate structure, contuinoncnio[operatiogooatmundriskbxuedprioridzo1ionofoapita| projects. Over recent years this strategy has allowed the District to operate on a pay as you go basis, avoid additional borrowing and maintain financial stability. The District remains committed to high priority asset maintenance. 16 010 Collier County, Florida Clerk of the Circuit Court Special-Purpose Financial Statements and Supplemental Reports Year Ended September 30, 2013 16010 Collier County, Florida Clerk of the Circuit Court Special-Purpose Financial Statements and Other Reports Year Ended September 30, 2013 Contents Independent Auditors' Report Special-Purpose Financial Statements Special-Purpose Balance Sheet—Governmental Funds 4 Special-Purpose Statement of Revenues. Expenditures, and Changes in Fund Balance Governmental Funds 5 Special-Purpose Statement of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual —General Fund 6 Special-Purpose Statement of Revenues, Expenditures and Changes in Fund Balance —BudgriundAc\uo(—CourtSorviccnFund 7 Special-Purpose Stat ment of Revenues, Expenditures and Changes in Fund Balance —Budget and Actual —Other Special Revenue Fund 8 Special-Purpose Statement of Fiduciary Net Position —Agency Fund 9 Notes to Special-Purpose Financial Statements 10 Combining Information Combining Special-Purpose Statements of Fiduciary Net Position—All Agency Funds Other Reports Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters based on an audit of financial statements performed in accordance with Government Auditing Standards 26 Management Letter 78 1 6 gi 0 ��w�0z tr. �� CLAcooiem corn «=U^�� /�kK ��«�x ��u�"��}��voen INDEPENDENT AUDITORS' REPORT Honorable Dwight F Brock Clerk of the Circuit Court Collier County. FlorRia Report on the Special-Purpose Financial Statements We have audited the accompanying special-purpose financial statements of each major fund and the aggregate remaining fund information of the Collier County, Florida Clerk of the Circuit Court(Clerk), as of and for the year ended September 30,2013. and the related notes to the special-purpose financial statements. which collectively comprise the entity's financial statements as listed in the table of contents. Management's Responsibility jar the Financial Statements Management is responsible fbr the preparation and fair presentation of these special-purpose financial statements in accordance with the basis of accounting practices specified by the Rules of the Auditor General. State of Florida for financial statements of constitutional officers. Management is also responsible for the deuign, implementation, and maintenance of internal control relevant to the preparation and fair presentation of special-purpose financial statements that are free from material misstatement. whether due to error or fraud. Auditors'Responsibility Our responsibility is to express opinions on these special-purpose financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America 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 special-purpose financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the special-purpose financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the special-purpose financial statements. whether due to fraud or error. In making those risk asyesxmnnty, the auditor considers internal control relevant to the entity's preparation and fair presentation of the special-purpose financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the special- purpose financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. - � ^ IAmwtwidert flirter*(vmawernimtrd Honorable Dwight G. Brock Clerk of the Circuit C'ourt Opinion In our opiuion, the special-purpose financial statements referred to above present fairly, in all material respects, the respective financial position of each major fund und the aggr 8x1n remaining fund information of the Clerk as of September 30, 2013, and the respective changes in financial position and budgetary comparisons for the general fund, court services fund, and other special revenue fund thereof for the year then ended in accordance with the financial reporting provisions of the Rules of the Auditor General, State of Florida as described in Note 1. Basis of Accounting We draw attention to Note | of the special-purpose financial statements, which describes the basis of accounting. The special-purpose financial statements are prepared on the basis of the financial reporting provisions of the Rules of the Auditor General, State of Florida, which is a basis of accounting other than accounting principles generally accepted in the United States of America,to comply with the requirements of the Rules of the Auditor General, State of Florida. Our opinion is not modified with respect to that matter. Other Matters Combining information Our audit was conducted for the purpose of forming opinions on the special-purpose financial statements that collectively comprise the Clerk's financial statements. The combining statements are presented for purposes of additional analysis and are not a required part of the special-purpose financial statements. The combining statements are the responsibility of management and were derived from and relate direc ly to the underlying accounting and other records used to prepare the special-purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the special-purpose financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the special-purpose financial statements or the special-purpose financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. in our opinion, the combining statements are fairly stated in all material respects in relation to the special-purpose financial statements as a whole. Other Reporting Req u iced by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 23, 2013, on our consideration of the Clerk's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the result of that testing. and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Clerk's internal control over financial reporting and compliance. 1 6 01 0 honorable Dwight F. Brock Clerk of the Circuit Court Restriction on Use This repmrt is intended solely for the information and use of the Clerk and the Auditor General, State of Florida, and is not intended to be and should not be used by anyone other than these specified parties. Cliftuml,armwort||emL|LP Naples. Florida December 23.2013 3 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Special-Purpose Balance Sheet Governmental Funds September 30. 2013 Other Total Court Special Governmental General Services Revenue Funds Assets Cash and cash equivalents $ 5.128.728 5 827.098 5 4.579,714 $ 10,535.540 Accounts receivable 109.579 109,579 Due from other governments 10.654 87,372 98.026 Iota!assets $ 5,248,961 13 914.470 S 4.579,714 $ 10 743 145 Liabilities and fund balances Vouchers pay able and accrued liabilities S 767,163 $ 226.418 $ 30.452 $ 1.024.033 Due to Collier County.Florida Board of County (ommiss loners 674.889 - 674.889 Due to other gox ernments 626.214 626.214 °nearn ed re'enue 61,838 - 61,838 Deposits 3.806,909 3,896,909 total liabilities 5,248,961 914.470 30.452 6.193.883 Fund balance: Spendable-Restricted - 4,549,262 4.549.262 Total fund balance - 4,549,262 4.549.262 Total liabilities and fund balance S 5.248.961 $ 914.470 S 4,579,714 $ 10 743.145 See accompanying 5 otes to Special-Purpose Financial Statements. 4 1 6 111 0 Collier County, Florida Clerk of the Circuit Court Special-Purpose Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Funds Year Ended September 30, 2013 Total Court Other Special Go - otai rnm ve ental General Services Revenue Funds Res en ties: Intergovernmental S - S6.365.7I5 S 6,365.715 Charges for seri ices 3.098.875 2.273,168 1.934.596 7,396.639 Interest income 27.342 4,279 7,539 39,160 Iota)revenues 3,126.217 8.643.162 1.942,135 13,711,514 1".. penditures: Cieneral government: Personal services 5,853.776 6.798.343 819,859 13,471,978 Operating 1,890.721 427.125 39,934 2,357,780 Capital outlay 182,144 182,144 Fotal expenditures 7,926,641 7,225,468 859,793 16,011.902 Evess(deficienc>)o Ire+en ues over(under)expenditures (4,800.424) 1.417.694 1.082,342 (2,3(80.388) Other financing sources(uses): I ran s fers in: Collier ti'ounif>,Florida Board oiCounty Commissioners appropriations 5.475,2(10 5.475,200 I rans fers out: Distribution of excess fees to State of Florida - (1.696.742) (1.696.742) Distribution of excess appropriations to Collier Count ,Florida Board of County Commissioners (674.776) (674,776) Total other financing sources(uses) 4.800.424 (1.696,742) 3.103.682 Net change in fund balance (279,048) 1.082.342 803,294 Fund balances—beginning of car 279.048 3.466.920 3.745,968 Fund balances -end of year $ - $ 4.549.262 $ 4,549 262 See accompanying Notes to Special-Purpoe Financial Statements,. S 16010 Collier County, Florida Clerk of the Circuit Court Special-Purpose Statement of Revenues, Expenditures, and Changes in Fund Balance ---Budget and Actual General Fund Year Ended September 30, 2013 Variance With Final Budget Budget Posifive Original Final Actual (Negative) Revenues: Charges for services $ 2.257.800 S 2,937,8(8) $ 3,008.875 $ 161.075 Interest income 21,001) 21,0(X) 27.342 6,342 Total revenues 2.278,800 2,958,8(0 3.126.217 167,417 F,.xpenditures: General government: Personal services 5.701.200 6,044,2(X) 5,853.776 190.424 Operating expenditures 1.695.300 2,095,3(8) 1,890,721 204.579 Capital outlay 15.500 294,5(X) 182,144 112.356 Iotal ewendifures 7,412.000 8,434,000 7,926,641 507,359 becss(deficiency)of revenues over (under)expenditures (5,1333.2(X)) 15.475,201) (4,800,424) 674,776 Other financing sources(uses): Transfers in: Collier County,Florida Board olCounty Commissioners appropriations 5.133.200 5,475,200 5,475.200 - Transfers out Distribution of excess appropriations to Collier County.Florida Board of County Commissioners - (674.776) (674,776) Total other financing sources(uses) 5,133.200 5.475,2(X) 4,800,424 (674.776) Net change in fund balance - - - Fund balance—beginning ofyear - Fund balance—end ofvear $ - $ - $ - $ - See accompanying,'Votes to Special-Purpose 1 inaneial Statements. 6 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Special-Purpose Statement of Revenues, Expenditures, and Changes in Fund Balances — Budget and Actual Court Services Fund Year Ended September 30. 2013 Variance With Final Budget Budget Pos itive Original Final Actual (Negative) Res enues: Intergovernmental $ 6,169,630 S 6385,234 $ 6,365.715 $ (19,519) Charges for sers ices 1,909.412 2,273.168 363,756 Interest income 2,100 4.279 2,179 'total ces en ties 6,169,630 8.296,746 8,643,162 346,416 Espenditures: General go'.ernment: Personal services 5.706,330 6.999,756 6,798.343 201,413 Operating expenditures 463.300 505,510 427.125 78,385 Total expenditures 6.169.630 7,505,266 7.225,468 279,798 Less of re'.en ues O'.Cr expenditures 791,480 1,417.694 626.214 Other financing(uses): I ran s feN out: Distribution of exees lees to State of Florida (1.070,528) (1,696,742) 626,214 Total other financing(uses)) (1.070.528) (1,696,742) 626,214 Net change in fund balance (279,048) (279.048) - Fund balance—beginning of year 279.048 279.048 - Fund balance end of year $ - $ - $ - Sce accompanying Notes to Special-Putpose Financial Statements. 7 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Special-Purpose Statement of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual Other Special Revenue Fund Year Ended September 30, 2013 Variance With final Budget Budget Positive Original Final Actual (Negative) Revenues: Charges For sers ices $ 1,166,000 $ 1,166.000 $ 1.934.596 5 768,5% Interest income 8,100 8.100 7,539 (561) Total res enues 1,174,100 1,174,100 1,942,135 768.035 Expenditures: General gos eminent: Personal services 800.100 825,100 819,859 5.241 Operating expenditures 1,386.5(X) 1.36E500 39,934 1,321.566 Capital outlay 258.400 408,400 408,400 Total expenditures 2,445.000 2,595.000 859,793 1,735,207 Net change in fund balance (1.270,900) (1,420.900) 1.082.342 2.503,242 Fund balance -beginning of year 2.504,665 3,582,382 3.466.920 (115.462) Fund balance—end oly ear $ 1.233,765 $ 2,161,482 $ 4,549.262 $ 2.387.780 See accompunsmg Yates to Speetal-Pwpose financial Statements. 8 1 6 DI Collier County, Florida Clerk of the Circuit Court Special-Purpose Statement of Fiduciary Net Position Agency Fund September 30, 2013 Assets Cash and cash equivalents S 28.029,618 51======9196610019001110171. Liabilities Due to the Collier(omity, Florida Board of County Commissioners S 330,721 Due to other go\eat incitts 977,282 1)ept)s its 26.721,615 total liabilities $ 28.029,618 See accompanying Voles is Spocial-Pori(me 1inanciaI Siatc,inerits. 9 =°�°�6 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30. 2013 1. Summary of Significant Accounting Policies Reporting Entity The Collier County, Florida Clerk of the Circuit Court (Clerk) is an elected constitutional officer as provided for by the Constitution of the State of Florida. The Clerk's budget is presented pursuant to Chapter 218, Florida Statutes. }\ddiiionu|ly, a budget is submitted to the Florida Clerks of Court Operations Corporation for the Court Services Fund. The special-purpose financial statements presented include the general h/ud, special revenue funds, and agency funds of the Clerk's office. The accompanying special-purpose financial statements were prepared for the purpose of complying with Section 218.39` Florida Statutes, and Chapter 10550, Rules of/he Auditor General- Local Governmental Entity Audits. Chapter 10.550, Rules of the Auditor General - Local Governmental Entity Audits, requires the Clerk to only present fund financial statements. Accordingly. due to the omission of government- widc financial statements and related disclosures including a management's discussion and analysis. these special-purpose financial statements do not constitute a complete presentation of the financial position of the Clerk as of September 30, 2013 and the changes in its financial position for the year then ended in conformity with Governmental Accounting Standards Board (GA8B) Statement No. 34, Basic Financial Statements— and Management's Discussion and Analysis--for State and Local (}onnrnmantv, but otherwise constitute special-purpose financial statements prepared in conformity with accounting principles generally accepted in the United States of America. The financial activities of the Clerk, as a constitutional officer, are included in the Collier Counxy, Florida Comprehensive Annual Financial Report. The general operations of the Clerk are funded by: fees from third parties, appropriations from the Collier County, Florida Board of County Commissioners (Board), appropriations from the State of Florida, and interest income. Pursuant to Chapter 218 Florida Statutes. funds remaining in the general fund at fiscal ycm-cnd, in excess of amounts expended, are returned to the Board. Excess revenues returned to the Board are reflected as transfers out in the Clerk's general fund. Court-related operations are funded by the State via appropriations from the State of Florida and a child support grant. Any surplus state funding is returned to the State in August of each year. Special revenue funds are retained by the Clerk and budgeted according to requirements of each source. 6 D1 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 3O`20|3 1. Summary of Significant Accounting Policies(continued) The State transitioned the Clerk in July, 2013 to be self-funded from fees and fines. Pursuant to Section 28.37, Florida Statute, any surplus revenues over expenditures will be returned to the State. Measurement Focus, Basis of Accounting,and Basis of Presentation These special-purpose fund financial statements report detailed information about the Clerk. The focus of governmental fund financial statements is on major funds rather than reporting funds by type. Each m jor fund is reported in a separate column. Governmental Funds Governmental funds are accounted for using the flow of current financial resources measurement focus. Only current assets and current liabilities, generally, are included on the special-purpose balance sheet. Operating statements for these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. The Clerk reports the following major governmental funds: General Fund The general fund is used to account for all revenue and expenditures applicable to the general operations of the Clerk, which are not accounted for in another fund. All operating revenue not specifically restricted or designated as to use, is recorded in the general fund. Court Services Fund ']'6e court services fund is a special revenue fund established to account for court-related filing 1eoa, service charges, fines, court costs, appropriations and expenses of the Clerk as mandated by Section 28.35, Florida Statutes. Other Special Revenue Fund (formerly the Public Records Modernization Fund) The other special revenue fund is a special revenue fund used to account for revenues mandated by Section 28.24(12)(d), Florida Statutes, to be held in trust by the Clerk and used exclusively for equipment and maintenance of equipment, personnel training, and technical assistance in modernizing the public records system of the office; and revenues mandated by Section 20.24(12)(o), Florida Statutes, to be used exclusively for funding court-related technology needs. This fund also accounts for revenues and expenditures pursuant to Section 28.37, Florida Statutes. 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30, 2013 1. Summary of Significant Accounting Policies(continued) The modified accrual basis of accounting is used by governmental funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e.. when they become measurable and available to finance liabilities of the current fiscal year). For this purpose, the Clerk considers revenues to be available if they are collected within 60 days after year-end. Expenditures are recorded when the related fund liability is incurred, except for certain compensated absences,which are recognized as expenditures to the extent they have matured. Charges for services, interest income. and other revenues are recognized as they are earned and become measurable and available to pay liabilities of the current period. With the implementation of Revision 7 to Article V on July 1, 3004. the Clerk's activities are classified as court-related and non-court-related. The Clerk's general fund activity, which is classified as non'court-relatcd, is funded through service charges for recording instruments and documents into the official records, interest income and through transfers in from the Board of County Commissioners. Court-related activities are funded through an appropriation from the State of Florida and a child support grant. These revenues are to be used exclusively for hinding court-related operations of the Clerk. Section 28.37, Florida Statutes pro\ides that all court related revenues are considered State revenue effective July )` 2009. and are to be remitted monthly to the Department of Revenue. Beginning July /` 20|3 the requirement that all revenues received by the Clerk from fines, fees, costs.and service charges were rem nved. Excess of revenues over expenditures will be remitted to the State. Florida Statutes provide that the amount h> which m:,enuua and transfers exceed annual expenditures for the general fund he remitted to the Board immediately following the fiscal year for which the funding was provided or following the fiscal year during which other revenues were recognized. l'he amount of this distribution is recorded as a liability and as other financing use in the accompan ing special-purpose financial statements. Capital outlays expended in governmental funds are capitalized in the basic financial statements of Collier County, Florida rather than in the governmental funds of the Clerk. 12 Collier County, Florida Clerk of the Circuit Court Notes to Special e Financial Statements September 30. 2011 1. Summary of Si dicnmt Accounting Policies (continued) Additionally, the Clerk reports the following fund type: Fiduciary Funds Agency Funds Agency funds are used to account for assets held by the Clerk in a trustee capacity or as an agent for individuals, private organizations, other governments, and other funds. The agency funds are custodial in nature (assets equal liabilities), and do not involve measurement of results of operations or have a measurement focus. Agency funds are accounted for using the full accrual basis of accounting. Cash Equivalents Cash equivalents are defined as highly liquid investments with original maturities of three months or less. The Clerk does not currently hold investments. Compensated Absences All full-time employees of the Clerk are allowed to accumulate an unlimited number of hours of unused sick leave and up to 240 hours of unused vacation leave (with limited exceptions per the employee manual). Upon termination. employees receive 100Y6 of allowable accumulated vacation hours and a percentage of unused sick leave, depending on years of service. Vacation leave and sick leave are included in governmental funds when the payments are made to employees. '[ho Clerk is not legally required to accumulate financial resources for these unmatured obligations. Accordingly, the liability for compensated absences is not reported in the Clerk's funds. but rather is reported in the basic financial statements of Collier County, Florida. Prepaid Expenses The Clerk has elected to follow GASB Codification 1000.127 Other Expenditure Recognition Alternatives and expends maintenance costs as they are incurred and does not allocate the cost between periods. 13 16010 Collier County. Florida Clerk of the Circuit Court Notes to Special-Purp se Financial Statements September 30, 2U\3 1. Summary of Si nificant Accounting Policies (continued) Use of Estimates T hc preparation of these special-purpose financial statements requires management of the Clerk to make a number of estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets arid liabilities at the date of the special-purpose financial statements and the reported amounts of revenues and expenditures during the period. Actual resu Its could differ slightly from those estimates. Fund Balance Reporting and Governmental Fund-Type Definitions Fund balances are classified either as non-spendable or as spendable. Spendable fund balances are further classified in a hierarchy based on the extent to which there are external and/or internal constraints in how fund balance amounts may he spent. Non-spendable fund balances include amounts that cannot be spent because they are not in spendable form or are legally or contractually required to he maintained intact. Thor: were no non-spendable fund balances at the Clerk as of Sept mber 30, 2013. Spendable fund balances are classified based on a hierarchy of the Clerk's ability to control the spending of these fund balances and are reported in the following categories: rnutrioted_ committed, assigned and unassigned. he Clerk's fund balances for the special revenue funds fall into the spendable restricted category. Fund balances maintained in the special revenue funds are restricted pursuant to certain Florida Statutes and have been presented as restricted fund balances in the fund financial statements in accordance with GASB Statement No. 54. When an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available,the Clerk considers restricted funds to have been spent first. When an expenditure is incurred for which cwnunoitted, assigned, or unassigned fund balances are available, the Clerk considers amounts to have been spent first out of committed funds. then assigned funds. and finally unassigned §unds` as needed, unless the Clerk has provided otherw ise in its commitment or assignment actions. 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30, 2013 I. Summary' of Significant Accounting Policies (continued) Implementation of New Accounting Standards During the year the Clerk implemented GASBS 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AJCPA Pronouncements, supersedes GASBS 20. GASBS 20 gave governments the choke to elect to follow only GASB's authoritative literature, or to follow FASF3 and AICPA pronouncements that did not conflict with GASB pronouncements. Upon adoption of GASBS 62, all governmental accounting guidance is codified into the GASB literature. During the year the Clerk implemented GASBS 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, GASBS 63 provides guidance on deferred outflows and inflows of resources. It also renames the residual amounts from "net assets- to "net position". These financial statements include the statement of net position, which reports all assets, deferred outflows of resources, liabilities, deferred inflows of resources, and net position. 2. Budgetary Process Florida Statutes govern the preparation. adoption, and administration of the Clerk's annual budget. The Clerk prepares and approves the budget for the Clerk's non-court functions, including special revenue fund and the budget related to the recording function based on anticipated fees. The budget of the Clerk for the general fund transfer from the Board is submitted to and approved by the Board. Pursuant to Section 28.36, Florida Statute.s, a balanced court-related budget must be prepared on or before October 1 (for the period starting the next July 1 through June 30) and submitted to the Florida Clerks of Court Operations Corporation (Corporation). If the Clerk estimates that projected revenues are insufficient to meet anticipated expenditures, the Clerk must report the revenue deficit to the Corporation. Once the Corporation verifies the revenue deficit, the Clerk can increase fees up to the maximum amounts specified by law to resolve the deficit. If a revenue deficit is still projected. a request can be submitted to release funds from the Department of Revenue Clerks of the Court Trust Fund. From July 1, 2009 through June 30. 2013, all revenues in the court fund are State revenues and remitted monthly to the State of Florida. Beginning July 1. 2013 the courts will be funded by charging fines and fees and any surplus will be remitted to the State. I 5 I 6 D 1 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30, 2013 1 Budgetary Process(continued) 'Hie budget is prepared on a basis consistent with accounting principles generally accepted in the United States of America. except for the classification and presentation of the distribution of excess court revenue to the State fir the court services fund. which is treated as other financing use (transfer out) for budgetary purposes and as an expenditure in the special-purpose statement of revenues, expenditures, and changes in fund balance in the court services fund. The annual budget serves as the legal authorization for expenditures. Any subsequent amendments to the Clerk's transfer budget funded by the Board must be approved by the Board, amendments to the Clerk's fee budget are at the discretion of the Clerk, and any amendments of the court budget must be approved by the Corporation for the court services fund. Expenditures may not legally exceed appropriations at the fund level. Appropriations lapse at year end. Budgetary control is maintained at the departmental major object expenditure level. Budgetary changes within major object expenditure categories are made at the discretion of the Clerk. The original budget is the first complete appropriated budget. The final budget is the original budget adjusted by all reserves, transfers, allocations, supplemental appropriations, and other legally authorized changes applicable to the fiscal year. 3. Cash and Cash Equivalents At September 30, 2013, the carrying value of the Clerk's cash and cash equivalents was as follows: Carrying Type Maturity Value Credit Rating Cash on hand N/A S 7,600 N/A Demand deposits N/A 38,557,558 N/A 'Fotal cash and cash equivalents $38,565.158 The Clerk maintains a cash pool for the deposits of all governmental and agency funds. Each fund type's portion of these balances is presented as cash and cash equivalents in the accompanying special-purpose financial statements. Interest income is allocated to each fund based on its proportionate balance in the pool. 16 16010 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 3O, 20|3 3. Cash and Cash Equivalents (continued) Cash and cash equivalents as of September 3O, 2013, are reported as $10.535`540 and $28,029,618 in the governmental funds and fiduciary funds, respectively. Included in cash reported in the general fund is a $3 million deposit per an agreement for road development impact fees received from the developer, which is payable to the Collier County Board in 2014. Custodial Credit Risk At September 30, 2013, the Clerk's deposits were entirely covered by Federal Depository insurance or by collateral pledged with the State Treasurer pursuant to Chapter 280, Florida Statutes. (}nde, this Chapter, in the event of default by a participating financial institution (a qualified public depository), all participating institutions are obligated to reimburse the governmental entity for the loss. Credit Risk The Clerk's policy is to follow the guidance in Section 219.075, Florida Statut a' regarding the deposit of funds received and the investment of surplus funds. Sections 219.075 and 218.415. Florida Statutes, authorize the Clerk to invest in Florida PRIME (formerly the Local Government Surplus Funds Trust Fund) or any intergovernmental investment pool authorized pursuant to the Florida Inter-local Cooperation Act; Securities and Exchange Commission registered money market funds with the hitthest credit quality rating from a nationally recognized rating agency: direct obligations of the United States Treasury. federal agencies and instrumentalities, or interest-bearing time deposits or savings accounts in banks organized under the laws of the United States and doing business and situated in the State of Florida, savings and loan associations which are under state uupervioion, or in federal savings and loan associations located in the State of Florida and organized under federal law and federal supervision, provided that any such deposits are secured by collateral as may be prescribed by law. Additionally, Florida Statutes allow local governments to place public funds with institutions that participate in a collateral pool under the Florida Security for Public Deposits Act. The pool is administered by the State Treasurer, who may make additional assessments to ensure that no public funds will be lost. 17 1 6 0 1 0 , ,• Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30, 2013 3. Cash and Cash Equivalents (continued) Interest Rate Risk The Clerk has no specific investment policy regarding interest rate risk and does not currently hold any investments. 4. Interest Income and Investment of County Funds Pursuant to Florida Statutes. Section 28,33. the Clerk invests all County funds in excess of those required to meet expenses. Interest income is allocated to each fund based on its proportionate balance in the pool. Interest income of S27.342 is reported in the general fund for the year ended September 30. 2013. as the portion of interest earned on Clerk funds. 5. Capital Assets Capital assets used by the governmental fund type operations are capitalized in the basic financial statements of Collier County. Florida rather than in the governmental funds of the Clerk. Upon acquisition. such assets are recorded as expenditures in the governmental funds of the Clerk and are capitalized at cost in the basic financial statements of Collier County. Florida. Capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets are valued at their estimated fair value on the date received. The Clerk maintains custodial responsibility for the capital assets used by the office. No depreciation expense has been provided on capital assets in these special-purpose financial statements. However, depreciation expense on these assets is recorded in the basic financial statements of Collier County, Florida. 18 16 01 0 Collier County. Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30, 2013 5. Capital Assets (continued) The following is a summary of changes in capital assets, which are reported in the basic financial statements of Collier County, Florida: October 1, Reclas- Se ptembe r 30, 2012 Additions Deductions sifications 2013 Capital assets not depreciated: Construction in progress $ 146,000 $ 74,525 $ - $(220,525) $ - Capital assets depreciated: Machinery and equipment 8,064,373 129,410 (901,917) 220,525 7,512,391 Less accumulated depreciation (4.108.950) (898.432) 643,504 (4.363,878) Total capital assets depreciated 3.955.423 (769,022) (258.413) 220.525 3,148.513 Total capital assets,net $ 4.101,423 $(694,497) $ (258.413) $ - $ 3,148,513 6. Long-Term Liabilities The following is a summary of changes in long-term liabilities which are reported in the basic financial statements of Collier County, Florida: October 1, September 30, 2012 Additions Deletions 2013 Accrued compensated absences S 1.760.636 $ 935.597 $ 775.706 $ 1,920,527 Of these liabilities, $846.184 is expected to be paid during the fiscal year ending September 30. 2014. These long-term liabilities are not reported in the special-purpose financial statements of' the Clerk since they have not matured. 19 16 D1 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30. 2013 7. Employee Retirement Plan Substantially all full-time employees of the Clerk filling regularly established positions are eligible to participate in the State of Florida Retirement System (System), a cost-sharing multiple-employer defined benefit plan administered by the State of Florida, Division of Retirement. The System is a defined benefit plan for all state, and participating county, district school board. community college and university employees (Pension Plan). The System also offers eligible employees participation in an alternative defined Employee Retirement Plan contribution plan (Investment Plan). The Clerk participates in the Elected State Officers' Class. The plan is administered by the State of Florida. Contribution rates are established statewide for all participating governmental units. Accordingly, the actuarial information and related disclosures attributable to the Clerk's employees are not determinable. Employees enrolled in the plan prior to July I. 2011, who retire at or after age 62 with 6 years of credited service, or with 30 years of service regardless of age. are entitled to a retirement benefit, payable monthly for life, equal to 1.6% for regular employees, 2% for senior management and 3% for County Elected Officials for each year of credited service times the final average compensation. Employees enrolled on or after July 1, 2011, who retire at or after age 65 with 8 years of credited service or 33 years of service e regardless of age. are entitled to the retirement benefits as outlined above. Final average compensation is the employee's average of the five highest fiscal years of salary earned during credited service for those enrolled prior to July I, 2011. and the eight highest fiscal years of salary for those hired on or after July 1. 2011. Vested employees may retire before age 62 and receive benefits that are reduced 5% for each year prior to normal retirement age. Employees participating in the Investment Plan are vested after one year of service with no age requirement. The System also provides death and disability benefits. Benefits are established by Chapter 121, Florida Statutes, and Chapter 2213, Florida Administrative Code. The Deferred Retirement Option Program (DROP) is a program that provides an alternative method for payment of retirement benefits for a specified and limited period for members of the System, effective July 1. 1998. Under this program.employees may participate as of their normal retirement date and have their benefits accumulated in the Florida Retirement System Trust Fund, earning interest, while continuing to work for a System employer. Employees enrolled in DROP prior to July 1. 2011, earn interest on accumulated benefits in the Irust Fund at 6.5%, those enrolling on or after July 1, 2011, earn interest at 1.3%. The participation in the program does not change conditions of employment. When the DROP period ends, maximum of 60 months, employees must terminate employment. 20 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30,2013 7. Employee Retirement Plan (continued) Elected Officials participating in DROP may continue to serve in office without voiding DROP or retirement benefits as long as the Elected Official continues in that term of office or successive terms of office. At the time of termination of employment, the employee or Elected Official will receive payment of the accumulated DROP benefits, and begin receiving their monthly retirement benefit (in the same amount determined at retirement, plus annual cost-of- living increases). Investment Plan members are not eligible to participate in the DROP program, but Pension Plan members are eligible to roll their DROP lump sum into the Investment Plan as one of the distribution methods under the Pension Plan, Thc System publishes an annual report that provides ten-year historical trend information about progress made in accumulating sufficient assets to pay benefits when due. This report may he obtained by writing to the E)ivision of Retirement Research Education and Policy Section 1317 Winewood Boulevard, Building 8, Tallahassee, Florida 32399'1580` or by calling (877) 377'1737, or accessing their Internet site at www.dms.MyFlorida.com. T'bc Clerk is required to contribute an actuarially determined rate. Rates from October |, 201/ through June 30, 2013, were 10.23% for ('ounty Elected Officials, 6.3% lhr senior management. 5.18% for regular employees and 5.44% for DROP employees based on covered payroll. The current rates, effective July \, 2013, are 33.03Y6 for county elected officials, 18.31Y6 for senior management. 6.95% for regular employees and l2.84Y6 for DROP employees based on covered payroll. In addition. as of July 1, 2011. employee contributions of 3%are required of all Pension Plan and Investment Plan members, except for those in DROP. The contribution requirements of the Clerk are established and may be amended by the State of Florida. The Clerk's employer contributions to the plan for the years ended September 30, 2013, 2012 and 2011, were $562.051. $452,954 and $853,455. respectively. equal to the required contributions for each year. Zl 161310 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30, 2013 8. Related Party Transactions The Board provided funding for the Clerk in the amount of $5,475,200. The Supervisor of Elections provided funding in the amount of a $37,000 fee for financial services performed by the Clerk. At September 30. 2013, the Clerk had a payable due to the Board of $1,005,610 comprised as follows: Distribution of excess fees $ 074,776 Amounts due for various services 113 Agency funds due 330,721 Total due to Board of County Commissioners $ 1`005,610 9. Risk Management Collier County, Florida (County) is exposed to various risks of loss, including, but not limited to, general liability, health and life, property and casualty. auto and physical damage, and workers' compensation. The County is substantially self-insured and accounts for and finances its risk of uninsured losses through an internal service fund. All liabilities associated with these self- insured risks are reported in the basic financial statements of the County. During the year ended September 30, 2013. the Clerk was charged 52,805.310 by the County for participation in the risk management program. The County retains the first $500,000 per claim for workers' compensation, and has purchased outside excess coverage for up to the statutory limits for each i jury and illness. The County also provides coverage for $200,000 per occurrence for general liability and auto liability coverage and has purchased outside excess coverage for up to $5 million per claim. Negligence claims in excess of the statutory limits set in Section 768.28, Florida @b/n/es, which provide for limited sovereign immunity of$200,000/$300.000 per occurrence can only be recovered through an act of the State Legislature. Property claims are subject to a 5% wind deductible and a $50,000 deductible for all other perils. 'l he County retains the first $108.000 per o|oinn/$200,000 per occurrence for public official errors and omissions and crime coverage and has purchased outside excess coverage for upto $5 million per claim. There have been noai@nifiountreductions in insurance coverage in the last year. Settled claims have not exceeded the insurance provided by third party carriers in any of the last three years. 22 ° , , . . 1 6 0 1 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30. 20|3 9. Risk Management(continued) The County is self-insured for health claims covering all of its employees and their eligible dependents. The County retains the first $325,000 per covered member and has purchased outside excess coverage for all claims exceeding this amount. An actuarial valuation is performed each year to estimate the amounts needed to pay prior and future claims and to establish reserves. 10. Other Postemployment I-Jealtheare Benefits(OPEB) Plan The Clerk follows GASB Statement 45, Accounting and Financial Reporting by Employers for Postemplovrnent Benefits other than Pensions in accounting for its post-employment benefits. Plan Description The Clerk participates in a group health care plan that covers eligible retirees, and their dependents. of the Board and all Constitutional Officers with the exception of the Sheriff. The Board administers the plan and establishes the benefits. The healthcare plan does not issue a stand-alone financial report, however additional actuuoiol information regarding the plan as a whole is disclosed in the notes <o the finuuciu| statements of Collier County, Florida. Under Florida Statutes, retirees originally hired prior to July 1, 2011, are eligible to participate in the active medical plan by paying the active rate if they have attained age 62 and have 6 years of ser ice or have at least 30 years of service. Employees hired on or after July |, 2011 are eligible to participate in the active medical plan by paying the active rate if they have attained age 65 and have 8 years of service or have at least 33 years of service. Employees eligible for a reduced benefit under the Florida Retirement System prior to age 62 (65 if hired on or after July 1, 2011) are also eligible to participate in the medical plan. The Clerk provides no subsidy to the retiree, or their dependents. for group health care. Funding Policy The contribution requirements of the plan m onbec and the employers are established and may be amended by the County. The plans are financed by the participating agencies on a pay as you go basis through the County's self-insurance internal service fund. Participating agencies contribute an additional amount per each active employee to fund retiree health care. The Clerk had o net 0PE8 obligation of$3V,055usof September 30. 20|5. 23 ' — 1 6 01 0 Collier County Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements September 30. 2013 10. Other Postemployment Healthcare Benefits (OPEB) Plan (continued) The annual other postemployment benefit cost is calculated based on the annual required contribution of the employer (&RC), an amount actuarially determined in accordance with GASB Statement 45. The ARC represents a level of funding that, if paid by on an ongoing basis, is p jected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years, An actuarial valuation on the plan as a whole was performed in November 2013. notes to the financial statements of the County disclose additional information regarding the other post employment benefit plan as a whole. 11. Claims and Contingencies Litigation .f he Clerk is routinely involved as defendant, plaintiff and as n"party in intcrca(,` in carrying out its statutorily and constitutionally assigned tasks. During the year ended September 30, 2013, the Clerk was involved in approximately 95,610 collection cases. These are court actions designed to collect fees and costs imposed by the courts in criminal cases. The Clerk was involved in approximately 335 bond forfeiture actions. Those cases involve collecting forfeitures of criminal appearance bonds. There are approximately 29 actions for foreclosure of property in which the Clerk has been a named defendant. The Clerk is involved in a class action involving the constitutionality of a Florida Statute relating to ownership of interest earned on monies paid into the registry of the court and an inverse condemnation allegation asserting that the Clerk has improperly retained interest accruing on funds in the court's registry. The Clerk filed a Motion to Dismiss, which was denied. The Clerk ( has petitioned the Second District Court of Appeals to review. Review by that Court was denied. The Clerk has filed various motions for summary judgment. Hearings have been held but a written order has not yet been entered. The trial court has not yet ruled on the viability of a class action in this matter. The Clerk has and will continue to vigorously defend this action The Clerk is also involved in a matter involving Collier County Board of County Commissioners, the Clerk and a private individual asserting the individual is owed approximately $15,000 for work performed in a housing rehabilitation program. Due to irregularities in the housing program and questions to the legality of paying the plaintiff on behalf of the Commissioners, the Clerk did not pay the plaintiff. The Clerk is vigorously defending this action. 1 6 13 1 0 Collier County, Florida Clerk of the Circuit Court Combining Special-Purpose Statements of Fiduciary Net Position All Agency Funds September 30. 2013 Jury and Clerk's Court Ordinary Agency Registry Witness Total Assets Cash and cash equivalents $ 9399.723 S 18,603,655 5 26.240 $ 28,029.618 Liabilities Due to Collier County,Florida Board ol County Commissioners S 330,721 S - $ - $ 330,721 Due to other go‘emnients 951.042 26.240 977,282 Deposits 8,117.960 18,603,655 26,721.615 1 otal liabilities $ 9,399,723 $ 18.603,655 $ 26.240 S 28,029.618 2$ 1 6 01 0 ipahk. CkftonLarsonAllen LLP CLAconned corn CliftonLarsonAllen INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT A UDIT1NG STANDA RDS Honorable Dwight E. Brock Clerk of the Circuit Court Collier County. Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the special-purpose financial statements of each major fund and the aggregate remaining fund information of the Collier County, Florida Clerk (Clerk), as of and for the year ended September 30, 2013, and the related notes to the special-purpose financial statements, which collectively comprise the Clerk's financial statements, and have issued our report thereon dated December 23,2013. Internal Control Over Financial Reporting In planning and performing our audit of the special-purpose financial statements, we considered the Clerk's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the special-purpose financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Clerk's internal control. Accordingly, we do not express an opinion on the effectiveness of the Clerk's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct. misstatements on a timely basis. A material weakness is a deficiency. or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's special- purpose financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. NExiAAindeptythi mat%d irtenvitavi 26 'ffiCNAflON*1 1 6 01 0 Honorable Dwight E. Broc Clerk of the Circuit Court Compliance and Other Matters As part of obtaining reasonable assurance about whether the Clerk's special-purpose financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. Rowovnr, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to he reported under Government Auditing Standards. Lurpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of' an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. die/6-/e ZaA -1r.-dido r_ Clifton Larson AUwm UP Naples, Florida December 23,2013 27 16D1O Q��n��mL� tra, �� CUuxmnem mm ��U^�� A � ^�KU �~x�n�K��u�x��men MANAGEMENT LETTER Honorable Dight E. Brock Clerk of'the Circuit Court Collier County, Florida YVchnvcaudited the special-purpose financial statements of the Collier County. Florida Clerk of the Circuit Court(Clerk), as of and for the fiscal year ended September 30. 2013 and have issued our report thereon dated December 2.3,2013. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. the standards applicable to fintmcial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and Chapter 10.550 Rules of the florida Auditor General. We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards. Disclosures in that report which is dated December 23. 2013, should be considered in conjunction with this management letter. /\ddihonu|ly, our audit was conducted in accordance with the Chapter 10.550, Rules of the Auditor General, which govern the conduct of local governmental entity audits performed in the State of Florida. This letter includes the following infbnnu1ioo, which is not included in the aforementioned auditors' report: � Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual Financial audit report. Corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a ovicvv, of the provisions of Section 218.415, Florida 5tutu(co, regarding the investment of public funds. In connection with our audit. we determined that the Clerk complied with Section 218.415. Florida Statutes. Section 10.554(1)(i)3, Rules of the Auditor Geoerai requires that we address in the management letter any recommendations to improve financial munu8cn/cnt In connection with our nudh, we did not have any such recommendations. � Section l0.5540)(i)4, Rules of the Auditor General, requires that we address noncompliance with the provisions of contracts or grant agreements. or abuse, that have occurred, or are likely to have occurred. that have an effect on the financial statements that is less than material but which warrants the attention of'those charged with governance. In connection with our audit. we did not have any such findings. NEx°—» am*="aerf"YI*fxmV7awm*cnw 28 prcxp^nv"°� 160101 Honorable Dwight E. Brock Clerk of the Circuit Court � Section 10.554(1)0)5., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the special-purpose financial statements. See Note } in the notes to special-purpose financial statements. Section 10.5540)0)7, Rules of the Auditor General, requires a statement as to whether or not the Clerk of the Courts complied with the requirements of Sections 28.35 and 28.36, Florida Statues. In connection with our audit, we determined that the Clerk complied with such requirements. Our management letter is intended solely for the information and use of the Le is|ut{"e/\udi1iogCommittcc, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies, and applicable management and is not intended to be and should not be used by anyone other than these specified parties. e/1/47(-ZO-44'"r-illeAvc. CliftonLarsonAllen LLP Naples, Florida December 23,2013 29 1 6 0 1 0 Collier County, Florida Property Appraiser Special-Purpose Financial Statements and Supplemental Reports Year Ended September 30, 2013 1 6 01 0 Collier County. Florida Property Appraiser Special-Purpose Financial Statements and Other Reports Year Ended September 30. 2013 Contents Independent Auditors' Report Special-Purpose Financial Statements Special-Purpose Balance Sheets General Fund 3 Special-Purpose Statements of Revenues, Expenditures, and Changes in Fund Balance—General Fund 4 Special-Purpose Statement of Revenues. Expenditures.and Changes in Fund Balance Budget and Actual General Fund— Budgetary Basis 5 Notes to Special-Purpose Financial Statements 6 Other Reports Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Special-Purpose Financial Statements Periornied in Accordance with Government Auditing Standards 18 Management Letter 20 Schedule of Findings and Responses �2 .' 1 6 01 0 mak 'ti ChftonLarsonAllen 1p CLAzmnmectmm Clifton A arsonAKUen INDEPENDENT AUDITORS REPORT honorable Abe Skinner Property Appraiser Collier County, Florida Report on the S ' l-Purp*yeFioum«iad8tutcnoeots We have audited the accompanying special-purpose financial statements of the general fund of the Collier County, Florida Property Appraiser(Property Appraiser),as of and for the year ended September 30,2013,and the related notes to the special-purpose financial statements. which collectively comprise the entity's financial statements as listed in the table of contents. Management's Responsibility/Or the Financial Statements Management is responsible for the preparation and fair presentation of these special-purpose financial statements in accordance with the basis of accounting practices specified by the Rules of the Auditor General, State of Florida for financial statements of constitutional officers. Management is also responsible for the design, implementation,and maintenance of internal control relevant to the preparation and fair presentation of special-purpose financial statements that are free from material misstatement,whether due to error or fraud. Auditors'Responsibility Our responsibility is to express an opinion on these special-purpose financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America 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 special-purpose financial statements are free from material missLutement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the special-purpose financial statements.The procedures selected depend on the auditors'judgment,including the assessment of the risks of material misstatement of the special-purpose financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the special-purpose financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control.Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management.as well as evaluating the overall presentation of the special-purpose financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. NIATAnIECSA,Vt Mr/VT ^=11.0,T,10 1 6 D1 0 800nnuh|cAbo Skinner Property Appraiser Opinion In our opinion, the special-purpose financial statements referred to above present fairly, in all material respects,the financial position of the general fund of the Property Appraiser as of September 30,2013.and the respective changes in financial position and the budgetary comparison for the genera!fund thereof for the year then ended in accordance with the financial reporting pro\isions of the Rules of the Auditor General, State of Florida as described in Note I. Basis of Accounting We draw attention to Note I of the special-purpose financial statements, which describes the basis of accounting. The special-purpose financial statements are prepared on the basis of the financial reporting provisions of the Rules of the Auditor General, State of Florida. which is a basis of accounting other than accounting principles generally accepted in the United States of America,to comply with the requirements of the Rules of the Auditor General, State of Florida. Our opinion is not modified with respect to that matter. Other Reporting Required by Government Auditing Standards In accordance ith Government Auditing Standards,we have also issued our report dated December 27,2013, on our consideration of the Property Appraiser's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the result of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Property Appraiser's internal control over financial reporting and compliance. Restriction on Use This report is intended solely for the information and use of the Property Appraiser and the Auditor General, State of Florida, and is not intended to be and should not be used by anyone other than these specified parties. CliftonLarsonAllen LLP Naples. Florida December 27, 2013 2 1 6 D1 0 Collier County, Florida Property Appraiser Special-Purpose Balance Sheet -- General Fund September 30, 2013 Assets Cash and cash equivalents $ 1,330,552 Total assets $ 1.330,552 Liabilities and fund balance Liabilities: Accounts payable and accrued expenses $ 158,350 Due to Collier County, Florida Board of County Commissioners 1.053,859 Due to other taxing districts 118341.3 Total liabilities 1.330,552 Fund balance - Total liabilities and fund balance $ 1,330.552 Sc'accotrtpcoo mg Notes to Special-l'urpose Jiiiancia1 5talernems 3 1 6 1 0 4 Collier County, Florida Property Appraiser Special-Purpose Statement of Revenues, Expenditures, and Changes in Fund Balance General Fund Year Ended September 30, 2013 Revenues: Commissions and fees $ 6,354,001 M isce Ilaneo us 808,198 Interest 1,591 Total revenues 7.163.790 Expend itures: General government: Personal services 4,333,799 Operating 1,529,200 Capital outlay 128,589 Distribution of excess fees to other taxing districts 118343 Total expenditures 6,109.931 Excess of revenues over expenditures 1,053,859 Other financing uses: Distribution of excess fees to Collier County, Florida Board of County Commissioners (1,053,859) Total other financing uses (1,053,859) Net Change in Fund Balance Fund balance, beginning of year - Fund balance, end of year - See acvompanytrig Vote A io Special-Purpose 1'maneial Staternerms 4 1 6 0 1 0 4 Collier County, Florida Property Appraiser Special-Purpose Statements of Revenues, Expenditures, and Changes in Fund Balance—Budget and Actual General Fund (Budgetary Basis) Year Ended September 30. 2013 Variance With Final Budget Budget Positive Original Final Actual (Negative) Revenues: Commissions and fees $ 6.381,799 $ 6,381,799 $ 6354.001 $ (27.798) Interest Revenue - 1,591 1,591 Miscellaneous 808,198 808,198 Total e venues 6381,799 6381,799 7,163,790 781,991 Expenditures: General government: Personal services 5,042,882 5.042,882 4,333,799 709.083 Operating 1313,917 1311917 1.529200 (215.283) Capital outlay 25,000 25.000 128.589 (103.589) Total xpenditures 6.381,799 6,381.799 5,991,588 390.211 - Excess of reNenues over expenditures 1,172.202 1,172,202 Other financing uses: Distribution of excess fees to Collier County.Florida Board of County Commissioners - 1.053,859 1.053.859 Distribution of excess commissions and fees to other governmental agencies 118,343 118,343 Total other financing uses 1,172,202 1.172,202 Net Change in Fund Balance - Fund balance. beginning of year - Fund balance,end of year S - $ - $ $ - See accompanying,"sines.to Special-Purpose Financial Statements. 5 1 6 010 Collier County, Florida Property Appraiser Notes to Special-Purpose Financial Statements September 30, 2013 I. Sn rnrnary of Significant Accounting Policies Reporting Entity Thc Collier County. Florida Property Appraiser (Property Appraiser) is an elected constitutional officer as provided for by the Constitution of the State of Florida. Pursuant to Chapter 129,Florida Statutes, the Property Appraiser's budget is submitted to the Florida Department of Revenue for uppnovu|, and a copy is forwarded to the Collier County, Florida Board of County Commissioners (Hoard). The special-purpose financial statements presented include the general fund of the Property Appraiser's office. The accompanying special-purpose financial statements were prepared for the purpose of complying with Section 218.39` Florida Statutes, and Chapter 10.550, Rules of'the Auth/or General Local Governmental Entity Audits. Chapter 10.550, Rules of the Auditor General Local Governmental Entity Audits, requires the Property Appraiser to only present fund financial statements. /\000rding|y, due to the omission of government-wide financial statements and related diao|osu,cy, including a management's discussion and analysis, these special-purpose financial statements do not constitute a complete presentation of the financial position of the Property Appraiser as of September 30. 2013 and the changes in its financial position for the year then ended, in conformity m/id/ Governmental Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statements — and Management's Discussion and Analysis— for State and Local Governments, but otherwise constitute special-purpose financial statements prepared in conformity with accounting principles generally accepted in the United States of America. the financial activities of the Property Appraiser, as a constitutional officer, are included in the Collier County, Florida Comprehensive Annual Financial Report. Measurement Focus, Basis of Accounting,and Basis of Presentation Thosespccia|-purpome fund financial statements report detailed information about the Property Appraiser. The focus of governmenta fund financial statements is on major funds rather than reporting funds by type. Each m jor fund is reported in a separate column. 6 . 6 0�o 1 Collier County, Florida Property Appraiser Notes to Special-Purpose Financial Statements September 30, 2013 1. Summary of Significant Accounting Policies(continued) Governmental Funds Governmental funds are accounted for using the flow of current financial resources measurement focus. Only current assets and current liabilities, gnncra||y, are included on the special-purpose balance sheet. Operating statements for these funds present increases (i.c., revenues and other financing sources)and decreases(i.e., expenditures and other financing uses) in net current assets. The Property Appraisers only governmental fund is the general fund. The general fund is used to account for the general operations of the Property Appraiser and includes all transactions not accounted for in another fund. ]be modified accrual basis of accounting is used by governmental funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become measurable and available to finance liabilities of the current fiscal year). For this purpose, the Property Appraiser considers revenues to be available if they are collected within 60 days after year-end. Expenditures are recorded when the related fund liability is incurred, except for certain compensated absences, which are recognized as expenditures to the extent they have matured. Interest revenue and miscellaneous revenue are recognized as they are earned and become measurable and available to pay liabilities of the current period. Substantially all of the Property Appraiser's revenue is received from taxing authorities. These monies are virtually unrestricted and are revocable only for failure to comply with prescribed compliance requirements. These resources are reflected as revenue at the time of receipt; earlier if the "susceptible to accrual"criteria are met, Florida Statutes provide that the amount by which revenues exceed annual expenditures he remitted to each governmental agency or the Board immediately following the fiscal year for which the funding was provided or following the fiscal year during which other revenue was recognized. Capital outlays expended in the general fund operations are capitalized in the basic financial statements of Collier County, Florida rather than in the governmental funds of the Property Appraiser. • 7 1 6 01 0 Collier County, Florida Property Appraiser Notes to Special-Purpose Financial Statements September 30, 2013 1. Sumniary of Significant Accounting Policies (continued) Refund of"Excess Fees" Florida Statutes further provide that the excess of revenues over expenditures held by the Property Appraiser he distributed to each governmental agency or the Board in the same proportion as the fees paid by each gov ernmental agency bear to total fee revenues. The amount of this distribution is recorded as a liability and as either an expenditure or other financing use-transfer out, respectively. in the accompany ing special-purpose financial statements. Cash and Cash Equivalents Cash and cash equivalents are highly liquid investments w ith original maturities of three months or less. Compensated Absences All full-time employees of the Property Appraiser are allowed to accumulate an unlimited number of hours of unused sick leave and up to 200 hours of unused vacation leave. Upon termination, employees receive 100%of allowable accumulated vacation hours and a percentage of unused sick leave,depending on years of service, not to exceed 1,040 hours. Vacation and sick leave payments are included in operating costs of the general fund when the payments are made to the employees. The Property Appraiser does not, nor is legally required to, accumulate financial resources for these unmatured obligations. Accordingly. the liability for compensated absences is not reported in the general fund of the Property Appraiser, but rather is reported in the basic financial statements of Collier County, Florida. Prepaid Expenses l'he Property Appraiser has elected to follow GASB Codification 1600.127 Other Expenditure Recognition Alternatives and expends maintenance costs as they are incurred and does not allocate the cost between periods. 8 16 010 Collier County Florida Property Appraiser Notes to Special Financial Statements September 30.2013 1. Summary of Significant Accounting Policies(continued.) Use of Estimates The preparation of the special-purpose financial statements requires management of the Property Appraiser to make a number of estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the special-purpose financial statements and the reported amounts of revenues and expenditures during the period. Actual results could differ from those estimates. Implementation of New Accounting Standards During the year,the Property Appraiser implemented(]/\SBS 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FAST and AICPA Pronouncements. supersedes GASBS 20. GASBS 20 gave governments the choice to elect to follow only (}/\8B'ouuthoriiutivc |itcruture, or to follow FASB and /\|CPA pronouncements that did not conflict with GASH pronouncements. Upon adoption of (}&5l]S62, all governmental accounting guidance is codified into the GASH literature. 2. Budgetary Process Florida Statutes govern the preparation. adoption, and administration of the Property Appraiser's annual budget. The Property Appraiser prepares a budget for the general fund to the Florida Department of Revenue for approval. A copy of the approved budget is provided to the Board. Any subsequent amendments to the Property Appraiser's total budget must be approved by the Florida Department of Revenue. The budget for the general fund is prepared on a basis consistent with accounting principles generally accepted in the United States of America. The annual budget serves as the legal authorization for expenditures. Expenditures may not legally exceed appropriations at the fund level. Appropriations lapse at year end. Budget control is maintained at the departmental major object expenditure level. Budgetary changes within major object expenditure categories anc made at the discretion of the Property Appraiser. The original budget is the first complete appropriated budget. The final budget is the original budget adjusted by all reserves, transfers, u||ocadonu_ supplemental appropriations, and other legally authorized changes applicable to the fiscal year, whenever legally authorized. 9 1 6 01 0 Collier County, Florida Property Appraiser Notes to Special-Purpose Financial Statements September 30, 2013 2. Budgetary Process (continued) The Property Appraiser's budget is prepared under a budgetary basis of accounting that differs from generally accepted accounting principles ((]/\/\P). Certain revenues received from non ad valorem commissions and other sources and expenditures paid for from these rovcnucyno: not recognized under the budgetary basis of accounting; however,the revenues and expenditures have been recognized undrr{}AAP. Additionally, there is a difference between the budgetary basis of accounting and G4AP in the treatment of excess fee distributions to entities outside of' the County's reporting entity, on a budgetary basis, distributions of excess fees are reported as other financing uses. On a GAAP basis,these distributions are reported as expenditures because there is a reduction in financial resources of the County. The actual results of operations in the statement of revenues and expenditures,and changes in fund balance — budget to actual — general fund are presented on a budgetary basis. Adjustments to convert the results of operations for the year ended September 30, 2013, from the budgetary basis of accounting to the GAAP basis of accounting are as follows: Miscellaneous Revenues Budgetary Basis - Revenues not budgeted: Miscellaneous 800,148 Interest 1,581 GAAP Basis $ 809,770 During the year,the Property Appraiser exceeded the budgeted amount for operating expenditures and capital outlay mainly as a result of equipment, prn0:noionol services and contractual services related expenditures which were not expected at the time of the budget preparation, These budget overages were offset by budget savings in the personnel services category, and the recognition of unhod&eied revenues, such that overall. total expenditures were less than the total budgeted expenditure amount. 1 6 010 Collier County, Florida Property Ser Notes to Special-Purpose Financial Statements September 30, 2D]3 3. Cash and Cash Equivalents At September 30, 2013.the carrying value of the Property Appraiser's cash and cash equivalents as as follows: Carrying Type Value Cash on hand 125 Demand deposits 1,330,427 Total cash and cash equivalents $ 1,330,552 Custodial Credit Risk At September 30, 2013, the Property Appraiser's deposits were entirely covered by Federal Depository Insurance or by collateral pledged wiih the State Treasurer pursuant to Chapter 280. Florida Statutes. Under this Chapter, in the event of default by a participating financial institution (a qualified public dcpoyitory), all participating institutions are obligated to reimburse the governmental entity for the loss. Credit Risk The Property Appraiser's policy is to follow the guidance in Section 219.075. Florida Statutes, regarding the deposit of funds recei‘ed and the in‘estment of surplus funds. Sections 219.075 and 2|8.4i5. Florida Statutes, uuthorizothe Property Appraiser to invest in Florida PRIME (formerly the Local GON ernment Surplus Funds Trust)or any intergovernmental imestment pool authorized pursuant to the Florida Interlocal Cooperation Act; Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; direct obligations of the United States Treasury: federal agencies and instrumentalities or interest-bearing time deposits or savings accounts in banks organized under the laws of the United States and doing business and situated in the State of Florida, savings and loan associations which are under state suporvimioo, or in federal savings and loan associations located in the State of Florida and organized under federal law and federal supervision, provided that any such deposits are secured by collateral as may be prescribed by law. The pool is administered by the State l'oauuror, who may make additional assessments to ensure that no public funds will be lost. 1 6 010 Collier County, Florida Property Appraiser Notes to Special-Purpose Financial Statements September 30,20\3 3. Cash and Cash Equivalents (continued) Interest Rate Risk The Property Appraiser has no specific investment policy regarding interest rate risk. 4. Capital Assets Capital assets used by the Property Appraiser are capitalized in the basic financial statements of Collier County, Florida rather than in the governmental funds of the Property Appraiser. Upon acquisition,such assets are recorded as expenditures in the general fund of the Property Appraiser, and are capitalized at cost in the basic financial statements of Collier County, Florida. Capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets are valued at their estimated fair value on the date received. The Property Appraiser maintains custodial responsibility for the capital assets used by the office.No depreciation expense has been provided on capital assets in these special-purpose financial statements. Ho*cvcr, depreciation expense on these assets is recorded in the basic financial statements olCoiher County. Florida. The following is a summary of changes in capital assets f.or the year ended September 30, 2013: October l September 30 2012 Addit ions Deductions 2013 Improvements other than buildings $ 1,432 $ 13,90) $ 15.332 Machinery and equipment 1,582,293 114'689 (128`642) 1,568.340 total capital assets 1,583,725 128,589 (128,642) 1,583,672 Less accumulated depreciation (l262'744) (138,709) 128,642 (1,273,811) Total capital assets,net 319,981 $ 10,)20) $ ' $ 309,861 01 0 Collier County, Florida Property Appraiser Notes to Special-Purpose Financial Statements September 30, 2013 5. Long-Term Liabilities The following is a summary o[chunacs in long-term |iubi\idcs, which are reported in the basic financial statements of Collier County, Florida: October 1 September 30 2012 Increase Decrease 2013 Accrued compensated absences $ 265,141 $ 45,707 $ 53,140 $ 257`708 Of these liabilities, approximately $150.000 is expected to be paid during the fiscal year ending September 30, 2014, which will be included in the operating costs of the general fund when expended. These long-term liabilities are not reported in the special-purpose financial statements of the Propert Appraiser since they have not matured. 6. Employee Retirement Plans Substantially all full-time employees of the Property Appraiser are eligible to participate in the State of Florida Retirement System (System), a cost-sharing multiple-employer defined benefit plan administered by the State of Florida, Division of Retirement.The System is a defined benefit plan for all state,and participating county.district school board,community college and university employees (Pension Plan). The System also offers eligible employees participation in an alternative defined contribution plan(Investment Plan). The Property Appraiser participates in the Elected State Officers' Class. The plan is administered by the State of Florida. Contribution rates are established statewide for all participating governmental units. Accordingly, the actuarial information and related disclosures attributable to the Property Appraiser's employees are not determinable. Employees enrolled in the plan prior to July 1, 2011 who retire at or otter age 62 with 6 years of credited service, or with 30 years of service regardless of age, are entitled to a retirement benefit, payable monthly for life, equal to 1.6%for regular employees,2%for senior management and 3% for county elected officials for each year of credited service times the final average compensation. Employees enrolled on or after July I. 2011 who retire at or after age 65 with 8 years of credited service or 33 years of service regardless of age, are entitled to the retirement benefits as outlined above. Final average compensation is the employee's average of the five highest fiscal years of salary earned during credited service for those enrolled prior to July 1, 2011 and the eight highest fiscal years of salary for those hired on or after July 1, 2011. 13 Collier County, Florida Property Appraiser Notes to Special-Purpose Financial Statements September 30, 20|3 6. Employee Retirement Plans (continued) Vested employees may retire before age 62 (65 years uf age iy hired onco after July l, 2O) ]) and receive benefits that are reduced 5% for each your prior to normal retirement age. Employees participating in the investment Plan are vested after one year of service with no age requirement. The System also provides death and disability benefits. Benefits are established by Chapter 121, Honda Statutes, and Chapter 22B, Florida Administrative Code. The Deferred Retirement Option Program (DROP) is a program that provides an alternative method for payment of retirement benefits for a specified and limited period for members of the System, effective July I, 1998. Under this program, employees may participate as of their normal retirement date and have their benefits accumulate in the Florida Retirement System Trust Fund, earning interest, while continuing to work for a System employer. Employees enrolled in DROP prior to July |. 2011 earn interest on accumulated benefits in the Trust Fund at 6.5%, those enrolling on or after July l, 2011 earn interest at 1.3Y&. The participation in the program does not change conditions of employment. When the DROP period ends, maximum of 60 months. employees must terminate employment. Elected Officials participating in DROP may continue to serve in office without voiding DROP or retirement benefits as long as the Elected Official continues in that term of office or successive terms of office. At the time of termination of employment, the employee or Elected Official will receive payment of the accumulated DROP benefits, and begin receiving their monthly retirement benefit (in the same amount determined at retirement, plus annual cost-of-living increases). Investment Plan members are not eligible to participate in the DROP program, but Pension Plan members are eligible to roll their DROP lump sum into the Investment Plan as one of the distribution methods under the Pension Plan. The System publishes an annual report that provides ten-year historical trend information about progress made in accumulating sufficient assets to pay benefits when due. This report may he obtained by writing to the Division of Retirement Research Education and Policy Section 1317 VVinevvond Boulevard, Building 8.Tallahassee,Florida 323uY'|560,or6y calling(877)377-|737` or accessing their Internet site at w .dins.MyFlorida.com. The Property Appraiser is required to contribute an actuarially determined rate. Rates from October |.Z0l2 through juno 30,2013 were 10.23%for County Elected Officials,6.3%for senior management, 5.18% for regular employees and 5.44% for DROP employees based on covered payroll. The current rates.effective July |, Z0|3, are 33.03% for county elected officials. |8.3|96 for senior management, 6.95%for regular employees and |2.0496 for:DROP employees based on covered payroll. In addition, as ofJoly l. 2011, employee contributions oi'3% are required of all Pension Plan and Investment Plan members, except for those in DROP. .� 1601U ' Collier County, Florida Property Appraiser Notes to Special-Purpose Financial Statements September 30, 2013 6. Employee Retirement Plans (continued) The contribution requirements of the Property Appraiser are established and may be amended by the State of Florida. The Property Appraiser's employer contributions to the plan Dur (ho years ended September]0, 2O|],2O|Z and 2O| l, were$203,538, $\6l`O54 and $348.722. respectively. equal to the required contributions for each year. 7. Other Postemployment Healthcare Benefits(OPEB) Plan The Property Appraiser follows GASB Statement 45. Accounting and Financial Reporting by Employers Ibr Pox/employment Benefits other than Pensions in accounting for pooiennp|oyrncut benefits. Plan Description The Property Appraiser participates in a group health care plan that covers eligible retirees, and their dependents.of the Board and all Constitutional Officers with the exception of the Sheriff.The Board administers the plan and establishes the benefits. The healthcare plan does not issue a stand-alone financial report, however additional actuarial information regarding the plan as a whole is disclosed in the notes to the financial statements of Collier County. Florida. Under Florida Statutes, retirees originally hired prior to .July |, 2O1 | are eligible to participate in the active medical plan by paying the active rate if they have attained age 62 and have 6 years of service or have at least 30 years of service. Employees hired on or after July \,ZDll are eligible to participate in the active medical plan by paying the active rate if they have attained age 65 and have 8 years of service or have at least 33 years of service. Employees eligible for a reduced benefit under the Florida Retirement System prior to age 62 (65 years of age if hired on or after July |.2Oi 1)are also eligible to participate in the medical plan. In addition,the Property Appraiser provides no subsidy to the retiree, or their dependents, for group health care. Funding Policy The contribution requirements of the plan members and the employers are established and may be amended by the County. The plans are financed by the participating agencies on a pay as you go basis through the County's self insurance internal service fund. Participating agencies contribute an additional amount per each active employee to fund retiree health care. The Property Appraiser had u net OPEB obligation uf$28.0O6uuof September 3O, 20|3. 15 16 010 Collier County. Florida Property Appraiser Notes to Special-Purpose Financial Statements September 30. 2013 7. Other Postemployrnent Healthcare Benefits (OPEB) Plan (Continued) The annual other postemployment benefit cost is calculated based on the annual required contribution of the employer(ARC),an amount actuarially determined in accordance ith Ci&SB Statement 45. The ARC represents a level of funding that, if paid by on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years. An actuarial valuation on the plan as a whole was performed in November 2073, The notes to the financial statements of the County disclose additional information regarding the other post employment benefit plan as a whole. N. Related-Party Transactions During the fiscal year ended September 30. 2013. the Board paid fees to the Property Appraiser that amounted to$5,735,280. At September 30.2013,the Property Appraiser had a payable due to the Board of$|`053,Q5Y` respectively, comprised mofollows: Distribution of excess commissions and fees $ 1,053.059 9. Risk Management Collier County, Florida (County) is exposed to various risks of loss including but not limited to, general liability, health and life, property and casualty. auto and physical damage. and workers' compensation. The County is substantially self-insured and accounts for and finances its risk of uninsured losses through an internal service fund. All liabilities associated with these self-insured risks are reported in the basic financial statements of the County. '[kc Property Appraiser participates in the County's self-insurance program. During the years ended September 30, 2013, the Property Appraiser was charged $864,268 by the County for participation in the risk management program. The County retains the first $500,000 per claim for workers' compensation, and has purchased outside excess coverage for up to the statutory limits for each injury or i||ncos. The County also provides coverage for up to $200,000 per occurrence for general liability and auto liability coverage and has purchased outside excess coverage for up to $5 million per claim. Negligence claims in excess of the statutory limits set in Section 768.20. Florida Statutes. which provide for limited sovereign immunity of$200,000/$300,000 per occurrence can only be recovered through an act of the State Legislature. 1 6 I 0 Collier County, Florida Property Appraiser Notes to Special-Purpose Financial Statements September 3O. 20\3 9. Risk Management(continued) Property claims are subject to a 5%wind deductible and a$50,000 deductible for all other perils. The County retains the first$100,000 per claim/$200,000 per occurrence for public official errors and omissions and crime coverage and has purchased outside excess coverage for up to$5 million per claim. There have been no significant reductions in insurance coverage in the last year. Settled claims have not exceeded the insurance provided by third party carriers in any of the last three years. The County is self-insured for health claims covering all of its employees and their eligible dependents. "fhe County retains the first $325,000 per covered member and has purchased outside excess coverage foro(l claims exceeding this amount. An actuarial valuation is performed each year to estimate the amounts needed to pay prior and future claims and to establish reserves. 10. Commitments and Contingencies Litigation The Property Appraiser is involved as a defendant or plaintiff in certain litigation and claims arising from the ordinary course of operations. In the opinion of the Property Appraiser and legal counsel, the range of potential recoveries or liabilities will not materially affect the financial position of the Property Appraiser. 16010 QiftonLanmnAlien LLP CLAconnectvom - | �~K^��v� U � ��UU ��o ��m_^��K��ou�� — INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS |lonornh|u&6u Skinner Property Appraiser Collier County, Florida We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the special-purpose financial statements of the general fund of the Collier County Property Appraiser{Property Appraiser),as of and tbr the year ended September 30,2013,and the related notes to the special-purpose financial statements, which collectively comprise the Collier County Property Appraiser's financial statements,and have issued our report thereon dated December 27, 2013. Internal Control Over Financial Reporting In planning and performing our audit of the special-purpose financial statements, we considered Collier County Property Appraiser's internal control over financial reporting(internal control)to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the special-purpose financial statements, hut not for the purpose of expressing an opinion on the effectiveness of Collier County Property Appraiser's internal control. Accordingly, we do not express an opinion on the effectiveness of Collier County Property Appraiser's internal control. OUr consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as described in the accompanying schedule of findings and responses, we identified certain deficiencies in internal control that we consider to he material weaknesses. A deficiency in internal control exists when the design or operation of a control does not allow management or omp|uycoa, in the normal course of performing their assigned functions, to prevent, or detect and cnncut' misstatements on a timely basis. A material weakness' is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's special-purpose financial statements will not be prevented, or detected and corrected on a timely basis. We consider the deficiencies described in the accompanying schedule of findings and responses as items IC 2012-01 and IC 2013-001 to be material weaknesses. NEx° ~�~ror"�~*��"~0~� |8 6 0 1 0 $ Fionorable Abe Skinner Property Appraiser Compliance and Other Matters As part of obtaining reasonable assurance about whether Collier County Property Appraiser's special-purpose Financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However,providing an opinion on compliance with those provisions was not an objective of our audit,and accordingly,we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards, Collier County,Florida Property Appraiser's Response to Findings The Property Appraiser's responses to the findings identified in our audit are described in the accompanying schedule of findings and responses. The Property Appraiser's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. Purpose of this Report the purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing,and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This repott is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly.this communication is not suitable for any other purpose. die-74"X 24 44 4 07C.dilect CliftonLarsonAllen LLP Naples, Florida December 27, 2O|J 1 6 010 CliftnLarsonesmuP CLAmnneo.com �~U^�� U � ��UK `�o��n MANAGEMENT LETTER Uouorah|o Abe Skinner Property Appraiser Collier County, Florida We have audited the special-purpose financial statements of the general fund of the Collier County, Florida Property Appraiser(Property Appraiser)as of and for the year ended September 30, 2013, and have issued our report thereon dated December 27. 2O1]. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Stuxuamds, issued by the Comptroller General of the United States and Chapter 10.550,Rules of the Florida Auditor General. We have issued our Independent Auditors' Report on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standard5 and Schedule of Findings and Responses.Disclosures in that report and schedule which are dated December 27,2013 should be considered in co junction with this management letter. Additionally, our audit was conducted in accordance with the Chapter 10.550, Rules of the Auditor General, which govern the conduct of local governmental entity audits performed in the State of Florida. This letter includes the following information, which is not included in the aforementioned auditor's report: Section 10.5540)(i)1_ Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. See the Schedule of Finding and Responses for the corrective actions that have been taken to address findings and recommendations made in the preceding annual financial audit report. Section }0.554(1)0)2_ Rules of the Auditor General, requires our audit to include a review of the provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In connection with our audit,we determined that the Property Appraiser complied with Section 218.415, Florida Statutes Section 10.554(1)(i)3., Rules of the Auditor General,requires that we address in the management letter any recommendations to improve financial management. In connection with our audit,we did not have any such recommendations. 2O NF}�fA ��~�^�� 1 6 1 0 . Honorable Ab Skinner Property Appraiser Section 10.554(1)0)4_ Rules of the Auditor General,requires that we address noncompliance with the provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material hut which warrants the attention of those charged with governance. In connection with our audit,we did not hme any such findiugo. Section 10.554(1)(05., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in this management letter, unless disclosed in the notes to the special-purpose financial statements. See Note 1 in the notes to speciahpurpose financial statements. Our management letter is intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives,the Florida Auditor General, Federal and other granting agencies. and applicable management and is not intended to be and should not be used by anyone other than these specified parties. d4/4")(-/-414-44-76,sk-O-er,—//_>1 CliftomlLarm*u/kQwmU.]LP Naples, Florida December 27,2013 6 0 0 Collier County, Florida Property Appraiser Schedule of Findings and Responses September 30. 2013 Prior Year Findi and Recommendations Current Year Status Partially Not Prior Year Findings Cleared Cleared Cleared Material \C20]2'0! Financial Statement Close Process Weakness X Control ME 2012-01 Compensated Absences � _D�� iemcy X Current Year Findings and Recommendations IC 2012-01 Financial Statement Close Process Criteria: The financial statement close process is defined as the process where the results of various transactions are aumnnurizcd, prvicsved, uouuo|idotrd, edited, and prepared into a variety of regulatory and management financial reports. The boundaries of this process may begin with the preparation of the preliminary trial balance and end with the preparation of the financial statements and related disclosures. The process includes closing the general ledger and preparing the financial statements and disclosures. Condition: We noted the following items related to the Property Appraiser's financial statement close process that, when considered in the aggregate,vvc consider to be a material weakness: • No evidence of the review and approval of journal entries for proper recording in the general ledger. • internal controls were lacking that would enable the proper cutoff and timely recording of liabilities under the modified accrual basis of accounting. Expenditures that should have been accrued at fiscal year-end were not recorded, and an expenditure related to the Rllowing year was accrued. 22 ~~ ~~�"�°�.' 1 6 1 0 Collier County, Florida Property Appraiser Schedule of Findings and Responses September 30, 2013 IC 2012-01 Financial Statement Close Process(continued) Effect: There is a reasonably possibility that a material misstatement to the annual financial statements could occur and not be prevented or detected by the Property Appraiser's controls in a timely manner. Cause: There is a very small staff in the accounting department of the Property Appraiser which limits the Property Appraisers ability to segregate duties and allow for proper approvals of journal entries and for the second review of year-end accruals. Recommendation: We recommend that nnunuaconcn(review its current procedures for key processes, including the finuocia| statement closing proocom, and determine the appropriateness of those processes for preventing and detecting misstatements and for preparing reliable accurate financial statements. Management's response: All journal entries will be reviewed and initialed by the MS Director. IC 2013-001 Invoice Approvals Criteria: Invoices are received and entered into the accounting system for payment. Condition: Some invoices that we examined were processed and paid without evidence of approval by anyone outside of the accounting department. Context: Numerous invoices are received and processed for payment on an annual basis. The majority of invoices are entered manually. 2S 1 6 0 1 0 Collier County, Florida Property Appraiser Schedule of Findings and Responses September 30, 2013 Effect: Invoices may be paid to unauthorized vendors or for incorrect amounts, resulting in the financial statements being misstated. UC2@13-00X Invoice Approvals (000tinowd) Cause: Evidence of approval of invoices is lacking. Recommendation: Invoices should not be processed for payment without evidence of approval, such as a manual signature or initials of the responsible person. Management Response: 5tric\econkxoornrntu[^Si0nod/Appnovcd`' iovoiccshanbconimp}cnncmLcd. 24 1 . 16010 '47. , • .... .••.,:. .„;_.-i-iCs'ir.-4"c4...='.:,--;',4,:',.;;;:?:':..".'-';:..,.-:.-,-,:';,.','=:.... .- .-,,---. - . 4/frW6M? t 47471/e4/4 S. . R 7,,,.:.•,•.:,.•,‘,.:...tik...:\,1 .......,,....•.,.., . ....,,,,,..:.:.,,,..,.,0,..: :0.. x; '. i4. • . , ).It ,.r ':,.t.: ill ds : } 2' z' s_ .ems. .. •... !. � yr. - - .N .•y^' 1� , .., - \'''' . lai n ": 11 \ 11t 1 16010 SINGLE AUDIT/FEDERAL AND STATE SCHEDULE OF FINANCIAL ASSISTANCE The Single Audit/Federal and State schedule of financial assistance section presents Grants compliance reports filed by Collier County with Federal government and State government, respectively. 16010 THIS PAGE INTENTIONALLY LEFT BLANK 1 6 010 1 ,,Iii,1 , 111011,; 0 ERNST&YOUNG Ernst&Young LIP Suite 4)00 1: 1 1=lil .1 i Hi l' 5 1 On kiwn Center(.4ri ie `li 1 !1 0 ii 1,1 i i 1, l i t' Boi.3 Rlit CH,F L 33486 561 955 8000 F;ix.4.I 'AI 0`..,5 8200 WWW ey cum Report of Independent Certified Public Accountants on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance With Government Auditing Standards Members of the Board of County Commissioners Collier County, Florida We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund. and the aggregate remaining fund information of Collier County, Florida (the County) as of and for the year ended September 30, 2012, which collectively comprise the County's basic financial statements and have issued our report thereon dated March 6, 2013. We conducted our audit in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal control over financial reporting Management of the County is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the County's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. 1302-10252W 165 On 1 0� �� W0 � .- , ||4i|i�/� UUUUo'" ��K 3r �<�^ � UU |� | /''' ��/ 0��n��° �� .�UNG UUii ' ' | - / \ nce and other matters As part of obtaining reasonable assurance about whether the County's financial statements are free of material ruisatatemenc we performed tests of its compliance with certain provisions of laws, regulations. contracts and grant agreements. noncompliance with which could have a direct and material effect on the determination of financial statement amounts. l{ovvercr, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly. we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted certain matters that we reported to management of the County in a separate letter dated March 6. 20|3. This report is intended solely for the information and use of management, the Board of County Commissioners, others within the entity. the Auditor General of the State of Florida, federal and state awarding agencies and pass-through entities and is not intended to be, and should not he, used by anyone other than these specified parties. 3./..P March 6` 20|3 /)m-/oz000 166 1 01 0 11 11 1 1111 11 ill ERNST&YOUNG Ernst 8,Young LLP ILI1 11 ')Wrt (In lo !Aga,d1.011 i L 33486 ° ; 101 +.1 ')91 955 8009 lax 581 955 82')0 WV,"v oy Ot Report of Independent Certified Public Accountants on Compliance With Requirements That Could Have a Direct and Material Effect on Each Major Federal Program and State Project and on Internal Control Over Compliance in Accordance With OMB Circular A-133 and Chapter 10.550, Rules of the Auditor General Members of the Board of County Commissioners Collier County, Florida Compliance We have audited Collier County. Florida's (the County) compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement, and the requirements described in the Department of Financial Services' State Projects Compliance Supplement, that could have a direct and material effect on each of the County's major federal programs and state projects for the year ended September 30, 2012. The County's major federal programs and state projects 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 and state projects is the responsibility of the County's management. Our responsibility is to express an opinion on the County's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States: OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and Chapter 10.550, Rules of the Auditor General, State of Florida (Chapter 10.550). Those standards. OMB Circular A-133. and Chapter 10.550 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 or state project occurred. An audit includes examining, on a test basis, evidence about the County'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 County's compliance with those requirements. 1392-1025260 167 16010 '�|/ ill � a ��T& mOUNG ! �|� |1U ' As described in the following table, the County did not comply with the following requirements that are applicable to the major federa program and state project listed below: CFDAJCSFA Federal Pro rum/ Compliance Number State Project Requirement Finding Reference 05.010 Community Care for Allowable Costs/Cost 2012-1 the Elderly Principles Reporting 2012-7 10.559 Summer Food Service Allowable Costs/Cost Program for Children Principles 2012-1 Cash Management 2012-3 Period of Availability 2012'5 Compliance *itb such requirements is necessary, in our opinion, for Collier County to comply with requirements applicable to those programs. In our opinion, except for the noncompliance described in the preceding paragraph, the County complied, in all material respects, with the compliance requirements referred to above that could have a direct and material effect on each of its major federal programs and state projects for the year ended September 30. 2012. The results of our auditing procedures also disclosed other instances of noncompliance with those requirements that are required to be reported in accordance with 8M8 Circular /\-l33 and Chapter 10.550 and which are described in the accompanying schedule of findings and questioned costs as items 2012-1, 2012-2. 2012-4 and 2012-6. internal control over compliance fhe management of the County is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs and state projects. In planning and performing our audit, we considered the County's internal control over compliance with the requirements that could have a direct and material effect on urn 'or federal program or state p ject to determine the 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 and Chapter 10.550, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the County's internal control over compliance. 13o2'10252a0 108 | !i|Ui ||U|Uv/''' 1 6 01 | ' | / �U/" '' ��y l��<�m 11,L;1 |||i||�| | ��/ ��(��" �� VN�� -1' ��|p |\ ` Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be deficiencies, significant deficiencies, or material woukoca»ev, and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. l{owcvor, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be material weaknesses and other deficiencies that we consider to be significant deficiencies. A deficiency in internal control over compliance exists when the design or operation of a control does not allow management or enop\oyccu, in the normal course of performing their assigned fxnodoos, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program or state project on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program or state project will not be prevented, or detected and corrected, on a timely basis. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2012'1 (CFDA No. 10.559 Summer Food Service Program for Children and CSFA No. 65.010 Community Care for the Elderly), 2012-5, 2012-5 and 2012-7 to be material weaknesses. A significant deficiency in internal control over compliance is udcficicocy, oru combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program or state p ject that is less severe than a material weakness yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2012-1 (CFDA Nos. 14.218 ond/\|{fl/\-|4.253 CDBG Entitlement Grants Cluster, CFDA No. 14.228 Community Development Block Grant/State's Program and CFDA No. /\}tR/\'l4.257 Homeless Prevention and Rapid Re-Houmio8 Program). 2012-2, 2012-4 and 20 12-6,to he significant deficiencies. The County's responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit the County's responses ond, accordingly, we express no opinion on the responses. This report is intended solely for the information and use of management, the Board of County Connnoiysinnno` others within the entity. the Auditor General of the State of Florida. and federal and state awarding agencies and pass-through entities and is not intended to hc, and should not be, used by anyone other than these specified parties. 1.1..P March d. 20|3 1302 1025260 169 16010 Collier County, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance For the Fiscal Year Ended September 30, 2012 Payments to CFDA#1 Sub- Federal or State Grantor/Pass-Through Grantor Program Title CSFA# Grant/Contract Number Expenditure! recipients EXPENDITURES OF FEDERAL AWARDS Denarmtent of Agriculture Duvcct Prirgratnv. Rural Business-Cooperative Service Rural Business Enterprise Grants 10.769 09-011-596000558 $ 14 fi52 $ ". Indirect Programs Florida Department of Agnculture and Consumer Services: Sutrsner Food Service Program for Children 1).559 04-0804(201 I) 1 1815 - Surraner Food Service Program for C'hildien 10.559 04-08114(3012) 154064 Total CFDA 165879 Total Department of Agriculture 180531 Department of Commerce indirect Programs Florida Department of Etx ronmental Protection Coastal Zone Management Administration Awards 11.419 Collier County 511175 - Executive Oilier of the Governor Public Safety lnteroperatrle Communications Grant Program 11.555 11-DS-8D-09-21-01-281 67927 "Total Department of Commerce 118102 Department of I1tataino and Urban Development Direct Programs: °Bice of Community Planning and Development: CMG-Entitlement Grants Cluster Community Development Block Grants/Ent4ternera Omits 14.218 B-03.1 C-12-0016 -760 Community Development Block Grants/Entitlement Grams 14.218 11-08-1_'C"-12-0016 69 - Community Development Block Grunts/Entitlement Grants 14.218 rt-08-1.-N-12.0003 572290 .- Community Development Block Grants/Entitlement Grants 14.218 B-tO-LC-12-0016 881 183 521,634 Community Development Block Grants/Entitlement Grants 14.218 B-11-h'1.12-(9103 483975 Community Development Block Grants/Entitlement Grams 14 218 B-I 1-UC-12-11016 437196 133,278 Total COD-h 2373883 654.912 ARRA Community Development Block Grant ARRA Entitlement Ornnts 14.25; ARRA 13.09-UY-12-0016 500771 493,773 Total C01.1k,-Entitlement Grants Cluster 2874654 1,148,685 Emergency Shelter Grant Program 14.231 S-10-UC-12-0024 5036 5,036 Finergencp Shelter Grant Program 14,231 S-1 I-UC-12-1)024 92825 90,536 Total t:FDA 97861 95,572 Sec accompanying notes to the schedule ofexpendintres of federal awards and state projects. 1302-1025200 170 16010 Collier County, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance For the Fiscal Year Ended September 30, 2012 (continued) Payments to (`PM 8/ Sub- Federal or State Grantor/Pass-Through Grantor Program Title CSFA li Grant/('ontract Number Expenditures recipients Supportive Housing Prograar 14.235 F1A294B4D060801 5 (231) S Supportive Housing P sagram 14,235 FL0294041)060802 (I) Supportive}lousing Program 14.235 FL0294B4D061003 45,462 Supportive Housing Program 14.235 FL0294134D061194 24.745 Snpportive Housing Program 14.235 Fl 0295B4D060802 63,606 63,606 Suppo tine Housing Program 14.235 I41,0295f34D061003 105,970 105,969 Supportive Housing Program 14.235 FL0296134 D060802 55;359 55,359 5uppornvc Housing Progam 14.235 Ft.0296B4D061003 2,462 Total('FDA 297-372 224,934 Home Investment Partnerships Program 14.239 M-09-U-(`-12-0217 15,733 15,733 Home Investment Partnerships Program 14.239 M-10-UC-12. 217 290,310 290,3 Home Investment Partnerships Program 14.239 M-11-1,C-12-02 51,912 6,596 Total('FDA 359,955 312,640 ARRA llornelessness Prevention and Rapid Re-Housing Program(IIPRP) 14.257 ARRA S09-L''r-12:0024 298,169 270.093 Indirect Programs Honda Department of Fcoraonve(.)pportunity- Community'Development Block GrantsiState's Program 14.228 08D13-D3-09-21-01-A03 (650) Conn-matt)Development Block Grants/State s Program 14.228 IODB-D4.09-21.01-K09 4,458,214 1,333,070 Conuuunag Development Block Grants./State s Program 14 228 12r313-P5-09.21-01-K39 9,477 Total CFDA 4,467,041 1,333,070 Total Department of Homing and Urban Development 8,395,052 3,393,994 Department of the Interior Direct Programs Bureau of Land Management: Payments in Lieu oil a‘es 15.226 Collier County 1,266,939 Fish and Wildlife Service- Partners for Fish and Wildlife 15.931 401815.102: 23.209 Total Department of the Interior 1.290.146 . Department ofJustice JAG Program Cluster Duect Patgrarns ARRA Recover Act-Edward Byrne Mtm nial Justice Assistance Grain (JAG)Prrrgranv'Grants to Units Of Local Government 16.804 ARRA 2009-SB-69.1969 223.263 Bureau of Justice Assistance: Edward Byrne Memorial Justice Assistance Grant Program 16.738 2009_DJ-13X-0335 1.370 Edward Byrne Memorial Justice Assistance Grant Program 16.738 '010-1),I-13X-0576 10.352 Edward Byrne Mcmonal Justice Assistance Gram Program 16.738 201 I-DJ-6X-2520 79.600 1302-1(12 9 26(5 171 l6cio Collier County, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance For the Fiscal Year Ended September 30, 20l2 (continued) Payments to C.FDA 8/ Sub- Federal or State Grantor/Pass-Through Grantor Program Title CSFA N Grant/Contract Somber Expenditures recipients Indirect 1}rygranrs Flnnda Department of Law Enforcement: Edward Byrne Memorial Justice Assistance Grant Program 16.7313 2011-JAGC-COLL-1-132-213 5 !8,151 S Edward Byrne Memorial Justice.Assistance Grant Program 16.738 2012-JAGC-C'O1.-1:1-C4-1'25 131,472 — foral C1TDA 240,945 Total JAG Program(:luster 464,208 Direct Programs: Office of Victims of Crime Services for Trafficking Victims 16.320 2010-VT•BX•0004 26,770 Violence Against Women Office: Supervised Visitation,Safe Fla■ens for Children 16 527 2009-C'W•AX-KO1 1 88.097 Bureau of Justice Assistance: Drug Cant Discretionary Grant Program 16.585 2010-lM7•3X-0016 45.340 38,269 State Criminal Alien Assistance Program 16.606 2008-AP-13X-0859 461,423 — Bulletproof Vest Partnership Program 16.607 (Collier Comity 8,583 Office of Community Oriented Policing Sets ces. Public Safety Partnership and Community Policing Grants 16.710 20119-CJs-W X-0204 27,540 Public Safety Partnership and Community Policing Grants 16 710 2010-CK WX-0107 167,405 Total Cr DA 194,945 — Department of Justice Equitable Sharing Program Id.922 Collier C'ounry Sheriff 12.704 indirect Programs. Florida Office of Attorney General: Crime Victim Assistance 16.575 VI 1129 131,411 - Florida Deparnnent ofChildren and Families. Violence Against Women Formula Grants 16.588 12.8008-4E 132.729 Violence Against Women Formula Grants 16,588 13.8(3084F 36,189 Total CFDA 168,918 Total Department or Justice 1,622,399 38,2.69 13(12-1025260 172 16D10 Collier County, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance For the Fiscal Year Ended September 30, 2012 (continued) Payments to C FDA#1 Su1- Federal or State grantor/Pass-Through Grantor Fragrant Title CSFA F Grant/Contract Number Expenditures recipients Deuartment S,CTransnortadun Direct Programs: Federal Aviation Administration(FAAj. Airport Improvement Program 20 106 3-12-0142-008.2010 $ 2,469,991 $ Federal Transit Administration(I''1:=\); Federal Transit Cluster. Federal Transit Capital Investment Grants 20 500 F1_-01.1264-00 68,020 Federal Transit Capital Investment Grants 20.500 F1-04-0047-00 2,699 I"oral CF)A 70,719 ARRA Federal-Pransit Formula Grants 20,507 ARRA F1.-96-X019-00 1.083,563 Federal Transit-Formula Grants 20 507 0'1.90-X665-00 14,946 Federal Transit--Fommia Grants 20"507 F7.,-90-X699.00 116,968 Federal T'ransp-Formula Grants 20-507 H.-90.X731-00 1,313,673 Federal Transit-Formula G-ants 20.507 F1,-90•X766.00 1,204,094 Total(:'FDA 3,733,244 Total Federal'Trans,F Cluster 3.803.963 Indirect Progaarns. Florida Department of Transportation: Flip.hway Planning and Construction 20.205 4416237-1'AQO79 547,701 Highway Pluming andConstraction 20.205 420871-I-A4377 229,451 Highway Planning and Corstntctron 20.205 42)645-1IA4377 142.225 HighwayPlarningandCottetruetipn 20.205 426836-I1AQ258 52,950 Highway Planning and Construction 20.205 427334-1.'.AQG31 69 FI}tl'nvtn Flaming and Construction 20.205 427936-1'AQ383 741.160 .. Total CFr)0 1713,565 Oletropolaan 77anslx±rtatton Planning 20.505 410113-1'A15031 154,869 Fonrmla Grants for Other Than C rbanizcd Areas 20.509 410120-I;A(7 W 89 415,341 ARRA Ftmnula Grains fair Other Than L'rba,naed Areas 20.504 ARRA 426?7.-1;API l9 108,263 Total CFPIA 523,610 Capital Assistance Program for li:bier!y Persons and Person,nith Disabibm,es 20.513 FL-16-0036 79.615 - State and Comrnanity Highway Safety 20.600 190245-I%AQK91 14,820 - Total Department of Transportation 8,758,433 - 1302-1(125260 173 16D10 Collier County, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance For the Fiscal Year Ended September 30,2012 (continued) Payments to ('FDA MI Sub- Federal or State Grantor/Pass-Through Grantor Program Title CSFA 4 Grant/Contract Number Expenditures recipients Department of Energy Direct Programs: ARRA Energy Efficiency and Conservation Block Gtant Program(FFiCEHD) 8! 128 ARRA DE-EE0000783 S 245,028 $ Total Department of Energy 245.028 t.S,Election Assistance Commission Indirect Programs: Florida Department of State: Help,America Vote Act Requirements Payments 90.401 Collier County-FY 2008-2909 2,222 Help America Vote Act Requirements Payments 90.401 Collier County-I 1 2009-2010 36,110 Help aonencu Vote Act Requirements Payments 90.401 2010-2011-0001 36,110 l lelp America Vote Act Requirements Payments 90.401 2011-2012-0001 32,147 .. Total I.5.Election Assistance Commission 106.589 Denartotent of Health and TTuncan Services Direct.Programs, Health Resources and Services Administration Specially Selected Health Projects 91888 DI ARII20098 279.305 220,529 Indirect Programs: Florida Department of Elder A.fraits Area Agency on Aging for Southwest Honda.Inc dirt Senior Choices of Southwest Florida: Aging Cluster: Special Programs htt the Aging Title 111,Part Ft(hunts ter Supportive Services and Senior Centers 93.044 OAA 203.11 20,555 ... Special Provruru fur the Aging'Pitle Ill,Part B Grants Mr Supportive Services and Senior Centers 93.044 OAA 203.12 45,551 Iotai C'FJA 66,400 .. Special Programs ftrr the Aging Title 111,Part C-Nutrition Senlce=, 94.045 DOA 201 I:I 93,713 _. Special Programs for the Agmg Title Ill,Part C Nutrition Services 93.(545 OAA 203.12 300,910 Total CFDA 394,623 Nutrition Services Incentive Program 93.053 NSIP 2033.11 23 Nutrition Services Incentive Program 93.053 NS1P 203.12 339 Total CFU,A 362 Total Aging Cluster 801,391 National Funnily Caregiver Support_Tule Ill,Per IS 93 052 OAA 203 1 I 8.975 National Family Caregiver Support,Title III,Part Ii 93.052 OAA 203.12 52,882 .. Total C'FDA 61,357 1 302-1025260 174 16010 Collier County, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance For the Fiscal Year Ended September 30, 2012 (continued) Payments to CFDA Il/ Sub. Federal or State Grantor/Pass-Through Grantor Program Title CSFA 8 G rant/Contract Number Expenditures recipients I'ion da Department of Revenue: Child Support Enforcement 93.563 CD311 $ 137388 $ 1londa Department of State. Voting Access fret individuals with Disabilities Grants to States 93.617 2011-2012-0002 3% Florida Department of Transportation-Commission for the Transportation Disadvantaged: Medical.Assistance Program 93 778 418041.1'111:7Vt59 42r,64 Total Department of Health and Human Services 13)7,101 220,529 Corporation for National and Community Service Direct Programs. Retired and Senior Volunteer Program 94.002 09SRSFL017 37,675 -. Retired and Senior Volunteer Program 94 002 12SRSFF.012 8.112- - Total Corporation for National and Community Service 45,817 Department of Homeland Security Indirect Prnurams. Excel:o fie Office attic Governor Hazard Mitigation Grant 97.039 I I IIM-31S-09-21-01-1104 2,257 Hazard Mitigation Gram 97.039 11 HM-3E-09-21-01.005 8,898 Hazard Mitigation Grant 97.039 IIHM-38-09-21-01-026 28,191 Total CFDA 39,346 - Fmtergen y Management Performance Grants 97.042 12-FG-R3-09-21-01.078 90.240 Homeland Security Grant Program 9 067 11-DS-Z9-09-21-01-239 215,728 Fomeland Secaauty Grant Program 97 06; 11-DS-29-09-21.01.240 8.710 Homeland Security Gram Program 97.067 I t-DS-9Z-09-21-0I-394 50,IS2 Homeland Security Grant Progam 97,007 12-DS-20.09-2I.23.435 108,884 - Florida Depatment of Lain Enforcement' Homeland Security Grant Program 97.007 2008-LETP-LOLL-153-017 85,898 Total CFDA 469402 Total Department of Homeland Security 598,988 - TOTAL EXPENDITURES OF FEDERAI,AWARDS 5 22.878,188 b 3,652,792 1102-11125260 175 16ID1 rr Collier County, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance For the Fiscal Year Ended September 30. 2012 (continued) Payments to CFDA#! Sub- Federal or State Grantor/Pass-Through Grantor Program Title CSFA if Grant/Contract Number Expenditures recipients EXPENDER.'RES OF STA'T'E FINANCIAL.ASSISTANCE Executive Office of the Governor Emergency:Management Programs 31.063 12-110-03-09.21-01-011 4 62,258 5 ... finergency Management Programs 31.063 13-B0-83-09-21-01-011 26,273 ... Toral CSFA 88,531 Emergency Management Pratects 31.067 12-CP-03-09.21 M I-I8.5 11956 Total Executive Office of the Governor 97,487 Florida Department of Environmental Protecioo Beach Erosion Control Program 37 003 05('01 64.091 - Beach Erosion Control Program 37.003 0707 i 3,002 "fetal CSFA 67.093 Expanded Local Hazardous Waste Management Program 37.000 50557 18,400 OA('Properties,Inc.Consent Order(IS-Restricted Funds Pmjeets. City of Cape Coral-Rotary Pad and Other Future Projects 37.049 S0539 53,645 Total Florida Department of Environmental Protection 139,138 -- Florida Department of State and Secretary of State State Aid to Lihrants 45.030 07-ST-12 23,083 State Aid to I Amities 4 5.030 08-5'I--I2 5.552 - State Aid to Libraries 45.030 09-ST-10 164,099 State And to Libraries 45.0+0 10-ST-10 183,637 Total Florida Department of State and Secretary of State 376,371 Florida(lousing Finance Cortntration State Itortatna Irinatives Partnership(SHIP)Progiun 52.901 Collier Countr2Se les I(156,769 38.967 Total Florida Housing Finance Corporation 1,056,769 38,967 1302-1025260 176 1. 6D10 Collier County, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance For the Fiscal Year Ended September 30, 2012 (continued) Payments to (FAA ill Sub- Federal or State Grantor/Pass-Through Grantor Program Title CSFA 0 Grant/Contract Number Expenditures recipients Fivrihis I:}enartmectt of d ransPortation Commission for the Transportation Disadvantaged(C 1D.1 Trip and Ih:quilunem Gra-it Program 55.001 207246-1/207246-3 AQ1316 S 468,783 $ - Commission for the 7ranspo'lanon I)sattsantaged(G'11))Ttip and?gwpmett Grant Program 55.001 410656-1/AQ306 29,180 Commission tin the Iraastxmation Disadvantaged iC ID).1 rip and Equipment Grant Proppsm 55.001 432027-1'432028-1'AQ087 170,094 Total CSFA 668.057 .. Commission for the Transportation Disadvantaged(1 I i) Planning Grant Program 55.002 193630-I.AQP39 4.788 Commission fire the I`rannptntation Disadvantaged(C ID) Planning Grant Program 55,002 207246-1'AQB39 12.632 Total CSFA 17.420 Aviation Development Grants 55,(104 206430.1;A1935 1,553 Aviation Development Grants 55.004 414298-I nAOV99 151.494 Aviation Development Grants 55.004 414299-I1AORO9 4,992 Aviation Development Grants 55,004 4)4299-1iAOR09 71,462 AviatinnDevelopmentGrants 55,(104 125515-1.AQ122 56.592 - totalCSFA 289.093 - Public Transit Block Grant Program 55.(I10 410139-11 0015'93 838.071 - Intennoda)Development Program 55.014 420353-1-APP60 977,103 Stare Infrastructure Bank 55020 420655-2 111'59 6,327 545 Transportation Regional incentive Program(TRIP) 55.026 429815-1/A0089 242.696 Total Florida Department of Transportation 9,359 985 Florida Department of Children and Families Homeless Challenge Grant (10.014 MID 28,01)0 28.000 Homeless Challenge Grant 60.014 111,220 57.646 37,493 Total CSt-5 85,646 65,493 Public Safety,Mental Health.and Substance Abuse Local Matching Grant 60.1 I5 1.37.25 106,21' 90,306 Total Florida Deportment of Children and Families 191,863 155.799 1302-1025260 177 16010 ' Collier County, Florida Schedule of Expenditures of Federal Awards and State Financial Assistance For the Fiscal Year Ended September 30.2012 (continued) Payments to CFDA N( Sub- Federal or State GrantorfPasa-Throu;h Grantor Program Title CSFA N Grant/Contract Number Expenditures recipients Florid Department of Health County Gant Awards 64.005 C8011 S 17,938 8 County Grant Awards 64.005 C9011 7,370 County Grant Awards 64.005 C0011 63,658 'Fotal Horida Department of Health 88966 Florida Department of Elder Affairs Area Agency on Aging for Southwest Honda,Inc dba Senior Choices at South.est Ronda Home Care for the Elderly (15.0411 HCE 203.l 1 3.909 Home Care(hr the Elderly 65.001 1K'!:2011 2 2.922 Total CSFA 7,831 Alzheimer's Respite Services 65.004 AD!203.11 52,797 — .Alzheimers Respite Services 65 004 Al)!203.12 15.018 Total CSF A 67,815 .. Community('•re nix the Elderly(CC}3; 65.01x0 CCE 203.10 1.045 Community('are For the Elderly(('('l') 65.010 C('1?203.II 474,044 I'ommurity Care for the Elderly tCC E? 65 010 C'CE 203.12 141,82(7 Ton l C'S FA 016,909 Total Florida Department of Elder Affairs 692.555 TOTAL.EXPENDITURES OF STATE FINANCIAL ASSISTANCE S 12,003,134 S 194,756 1302-I 025260 178 16 01 0 Collier County. Florida Notes to the Schedule of Expenditures of Federal Awards and State Financial Assistance Year Ended September 30,2012 1. Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) includes the federal and state grant activity for Collier County, Florida (the County) and is presented on the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in proprietary funds. Under the modified accrual basis, revenue is recogni7ed if it is both measurable and available for use during the fiscal year and expenditures are recognized in the period liabilities are incurred, if measurable. Under the accrual buaio, expenditures are recognized in the period liabilities are incurred. The information in the schedule is presented in accordance with the requirements of U.S. Office of Management and Budget (OMB) Circular A-133. Audits cf States, Local Governments, and Non'Prn6y Organizations. and Section 21597^ Florida Statutes. Therefore, some amounts presented in the Schedule may differ from amounts presented, or used in the preparation of. the basic financial statements thr the fiscal year ended September 30,2012. 2. State infrastructure Bank Loan Collier County received a $12,000`000 State Infrastructure Bank Loan from the Florida Department of Transportation in fiscal year 2008 for construction of the 1-75/lrnnnoku|oo Road interchange. The Florida Department of Transportation included this project with their concurrent widening of 1-75 and retained the loan proceeds to fund the p 'cct. Accordingly, the County's expenditures for purposes of reporting on the Schedule consist of principal loan repayments only ($6,327,545 for fiscal year 2012) as no proceeds were received under the loan and no project expenditures were incurred or paid directly by the County. The current balance of the loan unnf September 30,20l2, ioSO. The repayment schedule for this loan is as follows: Payment Date PrimoiRm/ Interest Total 10/1/2800 $ 1,957.377 82,623 $ 2'040,000 10/1/2009 1,839`148 200,052 2,040,000 10/1/2010 1,875,930 164,070 2`040,000 10/1/2011 1,913,449 726,551 2`040,000 1/25/2012 4,414,090 28,298 4`442,394 $ l2U00O0U � 002 ]u4 $ }26O2394 ^ " 1��_' ` ` /munzow 179 1 6 0 1 0 Collier County, Florida Notes to the Schedule of Expenditures of Federal Awards and State Financial Assistance (continued) 3. Contingency The grant revenue amounts received are subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor agencies as a result of such an uudit, any claim for reimbursement to the grantor agencies would become a liability of the County. In the opinion of nnunagcnnonL all grant expenditures are in material compliance with the terms of the grant agreements and applicable federal and state laws and regulations. 4. Negative Figures on the Schedule Negative expenditures reported in the Schedule are the result of corrections that reduced expenditures in one grant and increased expenditures in another grant or funding source. Although the current expenditures on a grant may be negative. the total of all expenditures on the grant is expected to be positive over its total period of performance. 1302-102 i200 1 8 1 6 01 0 Collier County, Florida Schedule of Findings and Questioned Costs For the Year Ended September 30, 2012 Part I —Summary of Auditor's Results Financial Statements Section ype of auditor's report issued (unqualified. qualified, adverse or disclaimer): t'nqualified Internal control over financial reporting: Material weakness(es) identified? Yes X Na Significant deficiency(ies) identified? Yes X None reported Noncompliance material to financial statements Yes X No noted? Federal awards and State Projects Section Internal control over major programs/projects: Material weakness(es) identified? X Yes No Significant deficiency(ies) identified? X Yes None reported Type of auditor's report issued on compliance for Qualified for the Community Care for major programs (unqualified, qualified, adverse or the Elderly Program (CSFA # 65.010) disclaimer): and the Summer Food Service Program for Children (CFDA# 10.559); and Unqualified for all other major federal programs and state projects. Any audit findings disclosed that are required to be reported in accordance with Section .510(a) of OMB Circular A-133, Section 215.97, Florida Statutes. and Chapter 10.550, Rules of the Auditor General. State of Florida? X Yes No 1 302-1 012 c260 181 16010 Collier County. Florida Schedule of Findings and Questioned Costs (continued) Identification of major federal programs: CFDA number(s) Name of federal program or cluster 14.218. ARRA-14.253 CDBG—Entitlement Grants Cluster 14.228 Community Development Block Grant/State's Program ARRA-14.257 I lomelessness Prevention and Rapid Re-housing Program (HPRP) (Recovery Act Funded) 10.559 Summer Food Service Program for Children 20205 Highway Planning and Construction 20.500/20.507 Federal Transit Cluster Identification of major state projects: CSFA number(s) Name of state project 52.901 State Housing Initiatives Partnership Program (SHIP) 55.001 Commission for the Transportation Disadvantaged (CTD)Trip and Equipment Grant Program 55.020 State Infrastructure Bank l..oan Program 65.010 Community Care for the Elderly 45.030 State Aid to Libraries 55.010 Public lransit Block Grant Program 55.014 Intermodal Development Program 1302-iti2526o 182 1 6 D1 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) 1)ollar threshold used to distinguish between Type A and I ype B programs: • Federal Programs $680,345 • State Projects $360.094 Auditee qualified as low-risk auditee? Yes X No ,o2 10.2,2o,) 183 161110 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Part 11—Financial Statement Findings Section This section identifies the significant deficiencies, material weaknesses, fraud, illegal acts. violations of provisions of contracts and grant agreements, and abuse related to the financial statements for which Government Auditing Standards require reporting in a Circular A-133, Section 215.97, Florida Statutes and Chapter 10,550, Rules of the Auditor General audit. No such matters were identified. 1302-'625200 184 1 6 D 1 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Part III—Federal Award Findings and Questioned Costs Section "fhis section identifies the audit findings required to be reported by Circular A-133 Section .510(a). Section 215.97, Florida Statutes, and Chapter 10.550, Rules of the Auditor General, State of Florida. such as material weaknesses, significant deficiencies, and material instances of noncompliance, including questioned costs, as well as any abuse findings involving federal awards or state projects that are material to a major program. Finding 2012-1 Federal Program/State Project Information Florida Department of Elder Affairs: Community Care for the Elderly CS1-A No. 65.010 Award No. CCE203.10. Award Year 2010 Award No. CCE 203.11, Award Year 2011 Award No. CCE 203.12. Award Year—2012 U.S. Department of Housing and Urban Development CDBG — Entitlement Grants Cluster (CDBG) CFDA No.'s 14.218, ARRA-14.253 Award No. B-08-UC-12-0016, Award Year 2008 Award No. B-08-UN-12-0003.Award Year—2009 Award No. 3-10-UC-12-0016, Award Year—2010 Award No. ARRA B-09-UY-12-0016, Award Year—2009 Award No. 31 !-UC-12-0016. Award Year—2011 Award No. B-11-1, N-12-0003, Award Year 2011 Community Development Block Grant/States Program (1)RI) CFDA No. 14.228 Award No. 08013-1)3-09-21.-0 I-A03, Award Year 2008 Award No. 10-DB-D4-09-21-01-K09. Award Year—2010 Award No. 12-DB-P5-09-21-0 I-K 39, Award Year—2012 1+02-1 J2'',26( 185 16010 Collier County, Florida Schedule of Findings and Questioned Costs (continued) ARRA: I lomelessness Prevention and Rapid Re-Housing Program (HPRP) CFDA No. ARRA 14.257 Award No. ARRA S09-UY-12-0024,Award Year—2009 Summer Food Service Program for Children CFDA No. 10.559 Award No. 04-0804, Award Year—2011 Award No, 04-0804, Award Year—2012 Criteria or specific requirement (including statutory, regulatory, or other citation): Allowable Costs: Compensation for personnel services rendered in connection with federal awards must be documented and supported as described in OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments (A-87). According to A-87, the standards regarding time distribution are in addition to the payroll documentation and require the following: • Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, NA ill he based on payrolls documented in accordance with the generally accepted practice of the governmental unit and approved by responsible official(s) of the governmental unit. • Where employees are expected to work solely on a single federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on the program for the period covered by the certification. These certifications will be prepared at least semiannually and will be signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. • Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation that meets the following standards (unless a statistical system or other substitute system has been approved by the cognizant federal agency): 1302- 02:)26o 186 1 6 0 1 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) a) Must reflect an after-the-fact distribution of the actual activity()leach employee h) Must account for the total activity for which each employee is compensated c) Must be prepared at least monthly and must coincide with one or more pay periods d) Must he signed by the employee e) Budget estimates or other distribution percentages determined before the services are performed do not qualify as support for charges to federal awards but may he used for interim accounting purposes. ConuYr/omiCoo&o/ During our testing over payroll, we could not obtain sufficient evidence that the time allocated toward grant programs per time sheets was actual time the employee spent working on the grant programs. As described in the following table. we found multiple cases where the time recorded by the employee did not agree to the expenditure recorded. Summary Sample Exceptions Type of Grant Program Selected Found Expenditures CCE(CSFA No. 65.010) 65 i Payroll 13 Payroll and 3 Payroll and CD13G (CFDA No. 14.218 and 14.253) 52 Non-payroll 4 1 Non-payroll DRl(CFUA No. 14228) 60 l Payroll IIPRP CFD/\ No. 14.257) 35 3 Payroll o. 10.559) 9 2 Payroll /302'1025260 187 1 6 01 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Payroll Expenditures: Time Sheets associated with the expenditures below did not agree to the schedule of expenditures. We also noted that the County did not have proper time sheets for several of our selections. Expenditures Amount per Based on Employee Pay Period Expenditure Time Sheet Grant Program Type of Payroll Expense No. Ending Date Detail Allocation Difference CCE(CSFA No 65.010) Social Security Match 5260 01/1V2012 $ :01 $ 91 $ 10 CDEIG(CODA Ni 14 218 Regular Salaries 2006 07/13/2012 S 22 – $ 22 and 14.253 — CD173(3(CODA No. (4.218 I Regular Salaries 2006 07/13/2012 $ 108 $ 108 and 14.253) CD13G(CODA No 14.2:8 Retirement Regular 2006 07/13/2012 $ 1 $ 1 and 14.253) DR1(CODA No 14 228) Social Security Match I 3942 10/07/2011 5 – $ 6 HPRP(CODA No 14.257) Regular Salaries 1 4527 10/07/201 I $ 214 214 - HPRP(CODA No 14.257) Regular Salanes 3942 10/07/2011 $ 633 $ 633 HPRP(CODA No 14.257) 1 Retirement Regular 1 4516 11/04/2011 8 52 $ 52 SEP(CODA No 10.559) Social Security Match 5555 09/09,2011 s 51 – $ 51 SEP(CODA No. 10.559) I Retirement Regular 5555 I 09/09/2011 $ 41 $ 41 Total $ 1,137 Non Payroll Expenditures: The documentation provided by the County did not support the expenditure. Amount per I Amount S%BS Expenditure per Grant Program Type of Expenditures Elementary Detail Invoice Difference (.7DBG((.:FDA No 1 4.2 18 and 14.253) IGC-Intergovernmental 33050.8.6 530 1 N/A $30 Charge Total $30 Questioned costs $1,167. C'ause/Affeet Payroll allocations to grant programs were not supported by detailed time records. As such,these payroll costs are unsupported. This could result in reimbursement for unallowable or unsubstantiated costs. 1302-)025260 188 1 6 01 0 • Collier County, Florida Schedule of Findi and Questioned Costs (continued) Recommendation We recommend that the County implement effective internal control processes to confirm that actual time worked by an employee is charged to the grant programs. Views of responsible officials and planned corrective actions Pnmrmummv/ CCE° CDBG,DR1 and IIPRP Management concurs with the recommendation. Housing, Human and Veteran Servioco(1U{YS) continues to follow the established procedure for charging grants staff time via biweekly dmcxhrda, signed by the employee and management to reflect actual time spent on the grants. Internal controls have been strengthened to prevent and/or verify that formulas have not been inadvertently changed to create unintentional errors. The department has implemented one spreadsheet to be used by all staff members. Account strings and formulas are verified by the accounting supervisor prior to forwarding to Human Resources for entry into the accounting system (SAP). During May 2012, all time keepers were retrained on proper time keeping processes by the Human Resources Department. HHVS is in the process of finalizing formal written procedures to be used as a guide and training to continue to strengthen internal controls. OMB will assist in the review of these procedures and provide job aides as needs are identified. During FY 2013_ the County formed a subcommittee to assist HHVS to formalize business operations into protocols and written procedures. The committee meets weekly. The payroll process has been identified as a top priority. Human Resource personnel are in attendance to ensure current practices and policies are understood. OMB is in attendance to ensure audit finding concerns are addressed through proper internal controls. It should also be noted that the majority of instances found noncompliant were during the first half of the fiscal year prior to rnono2cnocnt's restructure of OMB oversight. Program:SEP The Parks Department has performed a thorough review of records and concurs there exists no other documentation for the time period in question. The Department was recently reviewed for its time keeping practices by the Clerk of Courts internal auditors and corrective action has been taken to ensure complete and accurate records are kept for time worked by each employee. Specifically,the department has developed a system that establishes a central, ongoing post-audit of payroll records for each payroll period to ensure standardization of time entry. This centralized post-audit includes: 1302-1025260 I 89 1 6 DI 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) I. Schedules for all cost centers in the department are posted and maintained electronically. 2. Time card are matched to what has been entered into SAP. 3. All entries are checked for completeness (e.g.; appropriate signatures, inclusion of leave slips, proper coding. etc.). 4. The Program Supervisor and Regional Manager are contacted immediately if any discrepancy is uncovered. 5. A log is kept which details the audit and files for each pay period. 6. All new and re-hires are nov paid by direct deposit only. In addition, all time keepers were retrained on May 2012 on proper time keeping processes by the Human Resources Department and a staff member was hired June, 2012 to complete post- audit on all payroll time submissions to ensure proper documents are retained, information is entered correctly and corrective action is taken immediately in case of any discrepancies. Program: CDBG(NSP)Non payroll: Management concurs with the recommendation. The County's Real Property Department staff provides services to the Neighborhood Stabilization Program. Service costs are allocated among the appropriate properties and administrative allowances. In this particular instance, the Internal Governmental Charge (IGC) invoice billed $953.29 for five staff members' time. All costs were allowable; however. BHYS inadvertently allocated the wrong employee hourly rate which resulted in a lower costs per hour allocation of$30.00 instead of$43.86. HH\/S has corrected the IOC allocation which resulted in an additional amount of $208 to be charged to the NSF program. OMB has implemented long term resolution during FY 2012. Audit risk has been cured by the development of an annual single internal service rate for Real Property Department services. The rate methodology was developed in compliance with OMB Circular A-87. The IGC cited for noncompliant backup were for services performed prior to OMB plan development. OIVIB will also develop an IGC standard processing protocol to ensure IGC are appropriately reviewed to ensure accuracy. /m2 /025260 190 1 6 131 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Finding 2012-2 Federal Program/State Project Ititormation U.S. Department of Housing and Urban Development CDBG Entitlement Grants Cluster(CDBG) CFDA No.'s 14.218, ARRA-14,253 Award No. B-08-UC-12-0016, Award Year-2008 Award No. B-08-UN-12-0003, Award Year-2009 Award No. 13-10-UC-12-0016.Award Year-2010 Award No, ARRA B-09-11Y-12-0016, Award Year 2009 Award No. 1311-UC-12-0016,Award Year-2011 Award No. B-1 1-UN-12-0003. Award Year-2011 Community Development Block Grant/State's Program (DR I) CFDA No, 14.228 Award No. 08DB-D3-09-21-01-A03, Award Year 2008 Award No. 10-DB-D4-09-21-01-K09. Award Year 2010 Award No, 12-DB-P5-09-21-01-K 39. Award Year- 2012 Highway Planning and Construction (Federal-Aid Highway Program ) CFDA No, 20,205 Award No, 42087111401/A4377. Award Year 1998 Award No. 41623713801/AQ076. Award Year-2010 Award No. 42683613801/AQ258, Award Year 2010 Award No. 42793615801/AQ383, Award Year-2010 Award No. 427934-1-58-01. Award Year 2011 Award No. 420871-1-14-01/P1.-0313 (048)/A4377.Award Year 2012 1302-:025260 191 1 6 01 0 Collier County. Florida Schedule of Findings and Questioned Costs (continued) Florida Department of Transportation: Public Transit Block Grant Program CSFA No. 55.010 Award No. 4|Ol39-|6A0VV93,Award Year—2008 Criteria or specific requirement (including statutory, regulatory, or other citation) Cash Management: In accordance with {)MB Circular &-102 Common Rule. the County's methods and procedures for transferring funds should minimize the time elapsing between the transfer to the County of grant funds and when the disbursement was paid by the County. Condition/Context We selected 60 cash drawdowns totaling $7`351.178 from a population of 167 druvvdoxno totaling $|0'097,868usfollows: Population Sample Selected Number of Amount of Number of Amount of Cash Cash Cash Cash Grant Program CFDA/CFSA# Drawdowns Drawdowns Drawdowns Drawdowns CDBG 14.218/14.253 50 $ 2,354,710 20 $ 1,366'852 DRI 14.220 21 2,080,607 8 2,007,721 BPC 20.205 12 1`227.643 4 840,927 PTBG 55.01 3 1,213,800 2 1,079,509 SAL 45.030 ~ 2 203.263 2 203'263 - SHIP 52.401 2 430,987 1 403.533 CTD 55.001 13 654,350 5 260`561 CCE 65.010 12 009,670 4 243,904 SFP 10.550 4 165,080 3 165,074 //PKP 14.257 35 298,552 8 2O5,5Y4 � FTC 20.500/20.507 13 , 858^605 3 565,239 TotmX 1�7 � 10�N�7J�0� 60 � 7�9��,�70 . We noted se‘era] instances listed below where there was a significant time lag between when the County paid for grant expenditures and when the disbursement was requested for reimbursement. 1,417-1G2,;260 192 1 6 01 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Date of Oldest Expenditure Paid by Amount of Cash Date of Request for County in Cash Difference in Grant |0ru`pdo~,n Drawdown 0ruvvd��n Days ----- --------- N3P(CD8{}) $114,467 7/27/12 8/25/2011 337 N8P(C[DBG) 210.025 7/27/13 4/8/20|0 _______ 84| K3P(CD8U) 70`290 7/27/12 108/2018 ! 658 Y(8P(CDBG) 6,251 7/27/12 11/19/2010 / 616 CDBG | 48.023 1/13/2012 | 5/6/2011 252 - CDBG 59.326 l/l�20|2 � 5/6/ U|l 252 DR| 52.4821 1/23/2012 128/2010 416 |UPC 267,580 6/7/2012 | 2Y10/12 118 PTBG 844,849 11/18/2011 1/5/2011 317 / . PTBG 234.660 8/l5/�0l2 | lC�)�8l2 208 | ___ ned cost 5 N6\. Cu Drawdown or reimbursement requests were submitted to the grantor significantly past the time that the County paid for the qualifying expenditures. There is a lack of a process to minimize the time between disbursement and reimbursement request. This could adversely affct County cash flows as well result in the grantor not reimbursing the County for reimbursements requested within a reasonable time frame. Recommendation The County should implement procedures that minimize the time elapsing between the request for a cash drawdown and the time that the disbursements are paid by the County. Views of responsible officials and planned corrective aclions Management concurs with the recommendation. Management's general protocol is to periodically request reimbursement on a quarterly basis and has a written protocol as such. }lowevcc during the course of any fiscal year, staffing levels and responsibilities fluctuate and '3(J2-ity252bu 193 -~0 1 6 01 Collier County, Florida Schedule of Findings and Questioned Costs ( meeting required dead ines take precedence. As a result. reimbursements requests are delayed on those grant programs xi en: the grantor contract does not explicitly cite a required interval to invoice. The action not to draw has no adverse affect on the grantor programs; however management acknowledges the need to maintain a schedule to regularly request reimbursement whenever possible. Over the prior yeur, improvements have been made and the dollar value of outstanding draws tested was reduced by 38.5%. The following offers additional conditions that delayed reimbursement requests on individual programs audited. CDBG Program: The CDBG entitlement program has been in arrears in draw requests. Department accounting staff and OMB are working together to bring these requests up to date on all contracts and establish a regular schedule. The draw delay finding is cited on older grant contracts in comparison to the prior year. Draw requests on the most current contracts are up to date and shows managemcnts commitment and progress to increase the frequency of draws. NSP Program: The delay in regular draw requests was largely due to significant staffing changes. NSP draws are performed in a required Disaster Recovery Grant Reporting (DRGR) system with the creation and approval of vouchers by separate individuals. In November 2011, the III \/9 staff member who created the draw vouchers moved to a different position and ended employment with the County. The remaining employee with DRGR access had approval rights but could not create draw vouchers. I he only person who can change rights in the DRCiR system is the assigned DRGR system Administrator who also resigned from the County. In February 2012, a new Manager was hired for NSP and became the assigned DRGR Administrator. Obtaining DRGR righty, hiring vacant staffing positions (July 2012), and obtaining appropriate training for the DRGR system took time and further delayed a draw request. Staff proactively sought one-on-one training for the DRGR system to perform adxux/ on 7/27/12 prior to formal training obtained by both program and fiscal staff in August and September of 2012. A dedicated accountant has been hired full time and works with OMB to ensure reconciliation of the financial system to the DRGR system. Drawdowns are now done on a regular basis throughout the year unless program income prevents such drawdowns from occurring. DR/ Program— Over the course of the current and prior fiscal years. the Department went through several fiscal and program staffing changes and restructuring. During FY 2012, draw reimbursements worc brought up-to-date. The draw found noncompliant was the First draw completed in FY 2012. Since this dnnc, the frequency of draws has increased and subsequent draws have been made and posted on 5/2/12. 8/17/12. 10/22/12` 12/19/12 and 1/18/13. 2 I 02:,260 194 1 6 01 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) SBCIP Program While reimbursement is generally performed quarterly,this action was delayed due to transition of staffing who prepare the request. The reimbursement requires a reconciliation of the entire Collier Area Tronyit (CAT) operational expenditures and revenues, making the request a time intensive process compared to other reimbursement processes. Management did contact the grantor agency to confirm reimbursement required intervals. FD0T District One confirmed Collier County is in line with other agency's frequency of 1-2 time intervals per year. HPC Program— This finding is related to the Lake Trafford Turn Lane project. Periodic draws have historically been completed (FY II O4, FY12 (]l and a combined 1:Y12 Q2/Q3). As of 312/12, the project was assessed liquidated damages. Conservatively, management's decision was to request reimbursement after final liquidated damages were assessed and properly posted within the financial system. Once this occurred (11/26/12), the project was close to completion and management's decision was to wait for the grantor agency to perform a customary LEO review to validate that all documentation was provided by the contractor and compliance is met. Once all documentation is deemed vuuocsy[u|, final retainage is released. FDOT has performed their final review as of 11/28/12. A final invoice will be prepared to meet the requirement for submittal of a final reimbursement within 120 days of p ject completion. Finding 2012-3 Federal program information U.S. Department of Agriculture Florida Department of Education Summer Food Service Program for Children CI-[)/\ No. 10.559 Award No. 04-0804, Award Year—2O| | Award No. D4-0004, Award Year—2O|2 Criteria mrspe/ific requirement (including vtatutory. regulamry. or other citation) Allowable Costs-, Cash Management: In accordance with OMB Circular /\'102 Common Rule, the related expenditures should be in compliance with the applicable funding techniques as described in the agreement and when awards are funded on a reimbursement basis, the costs for which reimbursement was requested were paid prior to the date of the reimbursement request. In nddition` in accordance with OMB Circular A-87. Cos/ Principles /br State, Local, and Indian Tribal Governments (A-87), costs need to be supported by adequate documentation. ;302-10252o(, 195 16D10 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Condition/Context We noted that the meals served on a daily basis are tracked manually at each site, and the daily manual tracking sheets are sent to the Parks and Recreation Administration office. Personnel at the office enter the manual data into a monthly manual tracking spreadsheet, which is then used to summarize the total meals served to prepare the monthly reimbursement requests. For testing purposes, we obtained the daily tracking sheets for two sites from a population of 11 sites (Lel), Elementary and Golden Gate for June 2012 and July 2012), the Park and Recreation's manual tracking sheets for the months selected above and the reimbursement requests. The amounts recorded on the daily tracking sheets did not agree to the monthly manual tracking sheets held by the Parks and Recreation office. In addition, as illustrated in the table below. we could not trace the amounts on the monthly tracking sheets to the reimbursement request submitted to the Florida Department of Agriculture. As such, we were unable to determine whether the tracking sheets appropriately reflected the number of meals delivered, and whether the reimbursement requests submitted were correct. Below is a summary of our testing: Manual . 1 ' Manual 1 1'racking Reimbursement Tracking Reimbursement 1 otal locations Dale Sheets Request Variance Sheets Request N ariance Variance Breakfast 1 Breakfast 1 unch Lunch Lel',Elcin,:ntan Jun-12 1479 1179 0 1643 1658 1 5 I S Oo■16r)(me iun12 1774 1/89 15 1806 1821 15 30 1 611,, HementarN JI1-12 1550 1574 24 1668 1692 24 ' 48 (3o(166 Gdi e Jui-12 2149 2373 24 2574 2598 24 18 ■ ,. Total : 7152 7215 63 7691 7769 78 141 Questioned costs We extrapolated the exceptions over the cash drawdowns population and noted that the extrapolated amount is less than $10,000. Illustrated below is a schedule of questioned costs related to our testing: Reimbursement Variances (from i Rates table above) I Questioned Costs Breakfast 1 1.8975 63 $ 120 Lunch 3.325 78 259 , . _ Total S 379 1302-1025260 196 1 6 D10 Collier County. Florida Schedule of Findings and Questioned Costs (continued) Reimbursement requests were submitted to the grantor that could not be fully substantiated with evidence that they were qualifying meals served. There is no process for reconciling meals served information prior to reimbursement payment. This could result in reimbursement for unsubstantiated meals served. Recommendation We recommend that the personnel administering the grant program implement procedures to ensure that reimbursement requests are supported by actual meals served. Views o/rejionsihle officials and planned corrective actions Management concurs with the recommendation. The differences in amounts used by program staff was based upon a misinterpretation of the 2% Seconds Rule associated with the Summer Food Service Program. The Summer Food Service Project Administrative Guide (pugc42) stm1cs that ^^n limited number of second inca/s served as a unit can be claimed,/hr reimbursement as long as the total number of second meals does not exceed 2% of.first meals served by the sponsor,fin.for all sites during the claiming period'. Staff misinterpreted this provision to count 2°/h for each site daily versus monthly. State Auditors associated with the Summer Food Service Program identified this issue as well and the department has established a corrective action with the Department of A 'cu|turo, where the 2% of the second meal will be counted at the end of each month to ensure accuracy. As a result, subsequent revisions did not tie to the summary of meals or final reimbursement request due to the fact that the staff did not adjust the backup documentation to tie to the request after the States requested corrections. The Parks Department recently filled an Operation Analyst position as of July 2012 that has been identified as a Grants Controller pursuant to the OMB Grants Program Management plan to assist in oversight of single audit compliance. During the end of FY 2012 and FY 2013, 0M8 began to meet with the Grants Controller to discuss countywide internal controls and standardized grant protocols that will be fully implemented to Parks including the 2013 Summer Food Program. 0MB will work with staff to develop a monthly monitor review process to ensure monthly tracking reports reconcile to the reimbursement request and any subsequent revisions to the reimbursement request to support a successful audit trail. /302'1025260 197 • 16010 Collier County. Florida Schedule of Findings and Questioned Costs (continued) Finding 2012-4 State information Florida Housing Finance Corporation (the Corporation) State Housing Initiatives Partnership Program (SHIP) CSF& No. 52.90| Award No. FY08'09,/\nard Year—2008 Criteria or specific requirement (including statutory, regulatory oro/hercitut/on) Eligibility: The SHIP Program Manual requires each award recipient to perform income verification for each program participant. In order for the County to determine each applicant's assets (cash on hand/checking account balance), the SHIP program manual calls for the County to average the balance for the last six months on the applicant's checking account. Condition/Context During'our testing, we noted that the County calculated the applicant's net worth inaccurately. Instead of averaging the checking account balance over the six months preceding the application, the County used only the last three months to perform the calculation for three applicants (selections I through 3 in the schedule below). For another applicant (schedule 4 below), we noted that the County did not average the last six months but instead added them. We selected 16 applicants from a population of 63. The 4 selections where the County did not properly calculate the applicant's net worth are summarized in the table below: Application Selections Number Closing Date l 10-023 11/17/2011 2 10-034 | 6/20/2012 3 10'050 6/20/2012 4 11-012 | 09/28/2012 Questioned costs N/A 1302-1025260 198 16010 Collier County, Florida Schedule of Findings and Questioned Costs (continued) There is a lack of process to ensure that each application is reviewed by a second level reviewer, Failure by the County to calculate each applicant's net worth accurately can result in the qualification of ineligible participants in the program. Recommendation We recommend that the County implement a second level of review to confirm that errors and inconsistencies are caught on time and that all program participants are eligible. Views of responihle otticials and planned corrective ac/ions An eligibility checklist process to ensure compliance is met accordingly with the SHIP manual requirements was implemented in March 2012. As part of this improvement, the requirement to average 6 months of checking account balances is now documented and has been the appropriate standard since that time. As of December 2012, the procedure has been revised to add a second documented review. Finding 2012-5 Pederal program information US. Department of Agriculture Florida Department of Education Summer Food Service Program for Children CFDA No. 10.559 Award No. 04'O804,Award Year—20l | Award No. 04-0804, Award Year—20l2 Criteria or4pouificrequirement (including statutory, regulatory, or other citation) Period of Availability: According to the Summer Food Service Program for Children Agreement Nu.04-0804, all obligations/expenditures must occur and be recorded within the period of availability ofJunc |3' 20| \ to August 11,2011. 1302-1025260 199 0 �� 010�� Collier County, Florida Schedule of Findings and Questioned Costs (continued) [wnditiox/C'onter/ We selected 9 expenditures for testing from a population of 52. We noted that two expenditures were incurred and paid in June 2012 and July 2012 which is outside of the period of availability (Juno 13, 2011 to August 11,2011 — VVBS Element 33lj4). Below iuu summary of our findings: -- - / i Selected Expenditure Expend Ci Posting LSelections Amount Expense Purpose Award Period Date 8 8 952.70 Jun /z Fleet Billing mo///'8/|m| ono!000 9 S 1,318o7 Jul 12 Fleet Billing m|3/n+vu/n 0731/2012 Questioned costs 52.2?l. There is a lack of process to confirm that transactions and underlying obligations are recorded during the period of availability. This could result in reimbursement for unallowable costs incurred outside of the period of availability. Recommendation The County should implement procedures that require that expenditures are reviewed timely to confirm that they are incurred within the period of availability. Views of responsible officials and planned corrective actions Management concurs with the recommendation. Expenditures were Internal Government Charges (IGC) from eligible fleet costs associated with the 2012 Summer Food Services Program. Staff did not communicate effectively the new project number to the internal Fleet Department for 2012 Summer Food Program. Consequently, 2012 eligible fuel expenditures were processed to the 2011 project number. The SFSP does allow for prior year excess unit reimbursement revenue to be utilized for current year expenditures. The Parks Department recently filled an Operation Analyst position as of July 2012 that has been identified as a Grants Controller pursuant the OMB Grants Program Management plan to assist in oversight of single audit compliance. During the end ofFY2Ol% and FY 2O|3, OMB began \o meet with the Grants 1302'1025260 200 1 6 D1 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Controller to discuss internal controls and standardized grant protocols that will be fully integrated into the 2013 Summer Food Program. Corrective actions will include: • Development of a standard written protocol for IGC type invoices and a communication plan to provide current information to internal departments serving the Summer Food Program. • Process closeout budget amendments and/or lock down prior year projects to prevent charges from occurring as an internal control. Finding 2012-6 Federal program information U.S. Department of Housing and Urban Development CDBG Entitlement Grants Cluster(CDBG) CFDA No.'s 14.218, ARRA-14.253 Award No. B-08-UC-12-0016, Award Year 2008 Award No. 8-08-UN-12-0003, Award Year—2009 Award No. B-10-UC-12-0016, Award Year--2010 Award No. ARRA B-09-UY-12-0016, Award Year--2009 Award No. Ell 1-UC-12-0016, Award Year—201 I Award No. B-1 1-UN-12-0003. Award Year—2011 Criteria or specific requirement (including statutory, regulatory, or other citation) Procurement, Suspension. and Debarment: Verify that contract files exist and ascertain if appropriate cost or price analysis was performed in connection with procurement actions, including contract modifications and that this analysis supported the procurement action (CFR. Section 215.45). Further, test whether the non-federal entities performed a verification check for covered transactions, by checking the EPLS, collecting a certification from the entity, or adding a clause or condition to the covered transaction with the entity. 1302-1025260 201 Collier County, Florida Schedule of Findi and Questioned Costs (continued) During our testing. we noted that there was a contract modification related to one of the | | vendors that we selected from a population of 33 vendors. The document provided by the County was dated the day of our request. We therefore could not ascertain whether the required review and approval was conducted prior to the procurement. In addidon, we noted no documentation evidencing that the County had checked thc EPLS for one of the vendors selected for testing (GA Food Service of Pinellas County). We further noted that a certification from the vendor `was not collected or clause or condition included in the contract as follows: Invoice /o~/v, ----� ' Item Number Number i)escrip0on of Amount Selected Issues Identified A 101239 29.548 ov Builder's Risk Insurance for NSF | No EPLS check was Properties ! n 103286 o*.vm oo Construction Prt.ject:34 16 Improper onnmvd 5283 24th AN e SW—Unit A/a ' of a change order 0mutionodcus-is N/A. (,uux,/R/fecv These two exceptions are not in compliance with the County's procurement policy and are not in compliance with the procurement, suspension, and debarment requirements of OMB Circular A'102 since no rvideoum of review was provided and an EPLS check was not performed. As a result, the contract may have been awarded to a different contractor and payments may be made to a suspended or debarred party. Therefore, internal controls over the procurement, suspension. and debarment requirement were not operating effectively. Recommendation ]bc County should perform the required verification by checking the EPLS (and documenting evidence of the verification, when it was performed and by whom). collecting a certification from the entity, or adding a clause or condition to the contract with that entity in accordance with the federal requirements. Also, the County should keep proper documentation on file to support that all procurements were approved properly and in a timely fashion. :302-1025260 202 1. 6 91 CI Collier County, Florida Schedule of Findings and Questioned Cost (continued) Views of responsible officials and planned corrective actions Management concurs with the recommendation. In further review of contract files, it was identified that a change order was riot required for this modification or contract 09-5248 as this was a"purchase order" generated event versus a work order due to the terms of the contract. The department did not realize that a change order process was not necessary and created a Change Modification Form to be executed by the Purchasing Department. In the future, forms inadvertently filled out will be clearly identified as incorrect. Department staff will be required to provide the correct forms per policy and procedures to he maintained as part of the procurement record. On January 9, 2012, purchasing staff communicated that the Change Order Modification was not necessary. HHVS documented this in a memo as part of an email request to reduce the purchase order as the net change resulted in a $.50 credit. Purchasing did not remove the Change Order Modification from the transaction in SAP. The Purchasing staff member who made the advisement underwent serious medical conditions during the summer and (b{| 2012 and was out of work until she passed away in October and the,efbro, staff was not able to consult with her. After Ernst& Young documentation was requested, Purchasing staff decided to exercise the most conservative action and "sign-ofr on the Change Order Modification in the abundance of caution (since the change order modification form was technically used). Purchasing dated the sign-off the day of the request to communicate the document had not been executed prior to the request from E&Y. 1t should he noted, had an increase in cost occurred. the Purchasing Department would have required a requisition modification that would have been work flowed through the department for administrative and budget approval. With respect to the EPLS exception. Management concur with the recommendation. It should be noted that this is a repeat finding on the GA Foods contract for the CCE grant program that was left in 2008. A certification of debarment was subsequently collected from GA Foods at the time of contract renewal on December 9. 2010. These services were rebid in PY12 and GA Foods was the winning bidder. A proper EPLS verification is on file and was performed prior to award on January 12, 2012 concurrent with our current procedure and OMB Circular 102 requirements. 1302-1025260 203 6 13 0 • Collier County, Florida Schedule of Findings and Questioned Costs (continued) Finding 2012-7 State project information Florida Department of Elder Affairs: Community Care for the Elderly CSFA No. 65.010 Award No. CCE203.10; Award Year—2010 Award No. CCE 203.11, Award Year—2011 Award No. CCE 203.12. Award Year 2012 Criteria or specific requirement (including statutory, regulatory, or other citation) Fhe County is required to submit semi-annual Service Cost Reports to the Agency every February and August 15th. The report reflects the actual costs of providing each service by program, which provides information for planning and negotiating unit rates. C`ondition/Context We noted that the County thiled to submit a service cost report during the entire 2012 fiscal year. Questioned costs N/A. Couse/Effixt The County does not have a process in place to identify required reports and submission dates. Failure to submit the required semiannual reports resulted in noncompliance with the reporting requirements of the grant program. Recommendation The County should establish policies and procedures to confirm that all required reports are prepared and filed in a timely manner. including developing a checklist of required reports and due dates. 1;02-1 025'60 204 1 6 01 0 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Views.of responsible o�c�� c�ro�xo�om/ � planned Management concurs with the recommendation. OMB has a reporting matrix in development to assist the Department in management of required reports and deadlines. In this instance, staffing vacancies prevented submission of the required reports in the normal format and the required tioorlinc. Management worked with the grantor agency for alternatives to the reporting deadlines but did not obtain documented grantor approvals prior to the deadlines. At the time the first submittal was due on 2/15/12` one position served as both the Department Accountina Supervisor and the lead accountant for the human services program (including CCF) and prepared the Service Cost Report(SCR). This staff person was on maternity leave during the due date of the first report. Not knowing how to complete the SCR template, staff provided SAP expenditure reports in lieu of a SCR on 2/15/12 and the grantor agency verbally accepted this submittal. Thc &ccoundng Supervisor |aterrcaiaoed on 6/02/12 and onnxcquendy, new staff needed training in order to properly prepare the report. Management separated the accounting function of the human service grants from the Accounting Supervisor position and reassigned an existing full time Accountant on 6/25/12 to oversee the human service grants. On 8/l4/|2. after uverbal discussion and pursuant to the grantor agency request, staff provided a formal request for training in order to submit the 8/15/12 SCR. The grantor agency verbally agreed to waive submission on reporting until training could be provided. Staff inadvertently did not obtain a written allowance for this action. The granted waiver was documented within a monitoring report issued on 12/12/12 by the grantor agency, Training was provided by the grantor agency on 11/19/12. The prior period report due 08/15/12 was submitted on 02/15/13 along with the first FY 2013 report also due 02/15/13. This finding has been remedied. Management considers this an isolated incidence with the realignment of staff resources, cross training and additional oversight of OMB to assist in management of report dcud|inoa, including successful documentation of actions taken to meet required deadlines. /3m'/oszsu 205 1 6 ni 0 Collier County, Florida Summary Schedule of Prior Audit Findings For the Year Ended September 30, 2OlZ The current status of findings for the years ended September 30,2011 and 2010, related to major federal programs and state projects is as follows: Finding 2011-1 Federal Program � omOrmu//on �� U.S. Department of Housing and Urban Development CC)B(] — Entitlement Grants Cluster(CDBG) CFDA No.'s |4.2|8, ARIl/\'l4.253 Award No. B-00'UC-12'0010, Award Year—2008 Award No. 8'08-i}N-|2'00O3. Award Year—20O9 Award No. B'\0-UC'|2'0Ol6, Award Year—20|O Award No. /\RK/\ B'O9-UY'/2'0O|6`Award Year—2000 Community Development Block OruotiS|o\e'y Program and Non-Entitlement Grants in Hawaii (State-Administered Small Cities Program) (DR I) CHDA No. |4.228 Award No. 0#DB-0]-O9-2l-0l'/\03` Award Year—20O8 Award No. 10-D0-D4'09-31-01-K09,/\vvmrd Year 2010 ARRA: Homelessness Prevention and Rapid Re-Housing Program (1IPRP) CI-DA No. ARK/\— \4.257 Award No. ARRAS09'UY'!2'0O24. Award Year—2O09 (,raerro Allowable Costs: Cash Management: In accordance with 0MB Circular A-102 Common Rule, the County's methods and procedures for transferring funds should minimize the time elapsing between the transfer to the County of grant funds and when the disbursement was paid by the County. In additk/o, when awards are funded on a reimbursement huai*, costs for which reimbursement was requested should be paid prior to the date of the reimbursement request. /mz'/n2.uw 206 1 6 01 0 Collier County. Florida Summary Schedule of Prior Audit Findings (continued) Condition/Context For the CDBG— Entitlement Grants Cluster program and the Community Development Block/Grant State's Program and Non-Entitlement Grants in Hawaii (State-Administered Small Cities Program) (DBL\), we noted several instances listed below where there was a significant time lag between when the County paid for disbursements and when the disbursement was requested for reimbursement, Date of Oldest Expenditure Paid by Amount of Date of Request County in Cash for Cash Cash Difference Grant Drawdown Druwdo^vn Drawdown in Days NSF(CDBG) 6/2/2011 1/31/2010 487 NSF (CDBG) 818.750.63 7/1/2011 6/24/2010 372 NSP (CDBG) | 179,100.35 7/1/2011 7/8/2010 358 CDBG 2338S9Z0 2/24/20\| 7/9/2010 230 ' ' | ---------- CDBG 125`76240 2/15/2011 9/28/2010 140 CDBG 319,009.64 2/15/2011 8/2010 | 140 CDBG 74A48.22 2/24/2011 | 4/24/2009 071 CDBG 55,000.00 2/15/2071 11/18/2010 89 CDBG 100`427.62 9/21/2011 4/28%I011 146 ! ` CDBG l03�74.00 9/23/2011 4/13/2011 103 DR 4074] 48 � 3/�/20}l 7/9/2010 237 Further for the CDBG — Entitlement Grants Cluster program. we noted items were certified to be 100Y6 complete by contractors, were requested for full payment in signed affidavits, and authorized for full payment by Housing. Human & Veteran Services(IIIIVS) staff, who certified on the disbursement authorization form that a site inspection was conducted and the work was 100Y4 complete, without all work having been completed for 24 homes, as observed during physical inspections of the NSP properties by the Internal Audit Department of the Clerk of the Circuit Court. 1he bid line value for incomplete work ranged from $1,038 to $12,101 across all findings, and as not specilic to one contractor. 1102'1625260 207 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit F (continued) Also. upon Internal Audit's review of new air conditioning systems installed versus the bid specifications, it was noted that four systems did not conform to the bid requirements and one could not be verified. The systems in question required SEER and/or heat kilowatt ratings that were higher than the actual ratings of the systems installed by the contractors. The purpose of using certain minimum Energy Star and SEER ratings for A/C systems used in the rehabilitation process is to confirm the utility bills will remain affordable for the horucowncr, as required by HUD grant guidelines. Other substitutions were also noted, for example: a sink base cabinet was not removed and replaced per specifications in order to save the granite counter top from being damaged. The project manager and contractor decided to install a new tub in one of the bathrooms as a substitute for the work not performed in the kitchen. but a change order was never completed: therefore.the substitution was not approved. In addition, Internal Audit noted in their investigation report that five homeowners received lawn care services for three months after their purchase of an NSP property with a value of$1,380. 'File MINTS department found the error and requested the funds be reimbursed to the county for the services from eaeh homeowner in letters dated February 4, 2011. To date, no funds have been reimbursed to the County from the homeowners; however, it was further noted that the contractor was never paid for these services by the County. During our compliance testing over the activities allowed or disallowed/allowable costs/costs principles attributes, we noted 10 expenditures that were for rehabilitation work for properties that were physically inspected by Internal Audit where the work was not completed or unapproved substitutions were made. /\|so` we noted per review of the details for the cash draw downs, that part of the request for reimbursement were for rehabilitation expenditures on properties that were investigated by internal Audit and determined to have questioned costs associated with them for work that was paid for, but was not complete. Finally, for the ^^ARRA: Homelessness Prevention and Rapid Re-Housing Program (llPRP),^`v* noted that for one drawdown request dated July 5, 2011, the drawdown request was made prior to the check date of the initial expenditure, which was july 6, 2011. As such, the funds were not expended prior to the drawdown request. 1302'1025260 208 1 6 0 1 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Questioned Costs For the C[)B(}— Entitlement Grants Cluster program, we noted total questioned costs of $158~559. Further, for the ARBL/\: Homelessness Prevention and Rapid Re-Housing grant program, we noted total questioned costs of$16.370. C'cuisetiTect Drowdown or reimbursement requests were submitted to the grantor significantly past the time that the County paid for the qualifying expenditures. There is a lack of a process to minimize the time between disbursement and reimbursement request. In addition, drawdown or reimbursement requests were submitted to the grantor prior to the County incurring and paying for qualifying expenditures. This could result in reimbursement for unallowable or unsupported costs. Ovcral|, these resulted in noncompliance with the cash management requirements of the grant programs. In addition, expenditures were paid by the County for rehabilitation work that was incomplete. Internal controls over rehabilitation activities and the related approval process were notdeuivncd or operating effectively. Signing statements saying that work is 100% complete when it is not could result in funds being expended and requested for reimbursement for work that is not completed. Recommendation The County should implement procedures that minimize the time elapsing between the request for a cash drawdown and the time that the disbursements are paid by the County and that the personnel administering the grant program comply with the County's established process, whereby qualifying expenditures are incurred and paid for prior to requesting reimbursement from the grantor. Also, the County should implement internal control procedures to inspect all work prior to authorizing any payment requests to confirm that contractors have completed all work according to the bid specifications. Current Status Drawdowns: OMB has developed a written internal control to establish protocols to perform drawdowns at regularly scheduled intervals. Due to continued staffing changes, vacancies, restructuring and mid-year implementation of OMB countywide oversight of grants compliance, progress has been made but not completely eliminated during FY 2012. The CDBG program's most active grants contracts have been brought up to date during FY 2012 and only older grant /3o2'm2526n 209 1 6 010 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) contracts remained in noncompliance. The NSP grant program as of July 2012 has regularly scheduled draws performed. he DRI grant program as of May 2012 has regularly scheduled draws performed. Authorizing Payment: Internal controls have been strengthened to ensure signed statements attesting work as 100% complete for rehabilitation activities are true and accurate. The Disbursement Authorization Form that accompanies all vendor invoices submitted for payment now include photos to document that work has been completed as stated. The photos taken by responsible staff are attached to the Disbursement Authorization Form. The invoice, authorization form and photos are reviewed by the Grants Coordinator prior to their signature for payment approval. A second attestation is then obtained by the Manager. Federal and State Grants as a second verification that the statements are true and accurate. Once signatures have been obtained, the invoice is then processed for payment. Finding 2011-2 Federal Program Informalton US. Department of Housing and Urban Development CDBG —Entitlement Grants Cluster(CDBG) C'FDA No.'s 14.218, ARRA-14.253 Award No. B-04-11C-12-0016, Award Year 2004 Award No. B-02-1.1C-12-0016, Award Year—2002 Award No. B-08-UC-12-0016, Award Year—2008 Award No. B-08-UN-12-0003,Award Year 2009 Award No. B-10-UC-12-0016. Award Year 2010 Award No. 13-09-UC-12-0016, Award Year 2009 Award No. ARRA B-09-11Y-12-0016.Award Year—2009 Community Development Block Grant/States Program and Non-Entitlement Grants in Hawaii (State-Administered Small Cities Program) (DRI) CFDA No. 14.228 Award No. 08DB-D3-09-21-01-A03. Award Year—2008 Award No. 10-DB-D4-09-21-01-K09, Award Year 2010 Florida Housing Finance Corporation (the Corporation) State I lousing Initiatives Partnership Program (SHIP) CSFA No. 52.901 Award No. FY08-09, Award Year—2008 1 302-1025260 210 1 6 01 0 Collier County. Florida . / Summary SChed�e0fP�O7'�ud��r�d0gS `c0nt Criteria Reporting. For the [DEG— Entitlement Grants Cluster program. per the NSF' program regulations contained in the Federal Register, each grantee must submit a quarterly performance report, as }|L 1D prescribes, no later than 30 days following the end of each quarter, beginning 30 days after the completion of the first full calendar quarter after grant award and continuing until the end of the 15th month after initial receipt of grant funds. In addition to this quarterly performance reporting, each grantee will report monthly on its NSF obligations and expenditures beginning 30 days after the end of the 15ib month following receipt of funds, and continuing until reported total obligations are equal to or greater than the total NSP grant. After FILL) has accepted a report from a grantee showing such obligation of funds, the monthly reporting requirement will end and quarterly reports will continue until all NSF funds (including program income)have been expended and those expenditures are included in a report to HUD. The County received federal program funds as a sub-grantee of the State under the Community Development Block/Grant State's Program and Non-Entitlement Grants in Hawaii (State- Administered Small Cities Program) (DRI). Per review of the State's reporting guidelines, the sub-grantee is required to submit a monthly status report. Fordbc State Housing Initiatives Partnership Program (SHIP), we noted the following reporting requirements: • In accordance with Section 4209075(10), Florida StaKutee, each county or eligible municipality shall submit to the Corporation by September 15 of each year a report of its affordable housing programs and accomplishments through June 30, immediately preceding submittal of the report. • Annual report for the Closeout Fiscal Year(2010/2011). • The local SHIP administrator's tracking system and annual reports must exactly match the information recorded in the local city or county's general ledger. • SHIP administrators, therefore, are required to regularly reconcile their tracking system with the local finance department's general ledger. They should meet with the director of their finance department to create a process that will confirm compliance with the single audit act. 2| | 1302-1025260 . °��~�°6 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Condition/Context For the [D8G — Entitlement Grants Cluster program, we selected quarterly reports for \hc.N8P program to test and noted that the reports were submitted by the County and then rejected to be modified as the amounts reported did not agree to the County's general ledger; therefore, the reports could not he audited. We noted that for six of our testing selections for the Community Development Block/Grant State's Program and Non-Entitlement Grants in Hawaii (State-Administered Small Cities Program), which were for months prior to July 2011, the monthly status reports were not reconciled to the general ledger and a reconciliation was not provided. Subsequent to July 2011, we noted that these reports were reconciled to the general ledger. Finally, for the SHIP grant program, the County received a letter from the Florida Housing Finance Corporation stating that the County was not in compliance with SHIP statutory guidelines as the Annual Report was not submitted by the deadline. Further, we obtained a copy of the Annual Report and noted that the financial information included in the report was not reconciled to the County's general ledger. Accordingly, we were unable to validate the amount of expenditures reported in the Annual Report. Questioned Costs N/A The reports submitted were not subjected to a thorough supervisory review to confirm accuracy and completeness, including verification that amounts reported agreed to the accounting records or were appropriately reconciled. if necessary. This could result in incorrect and/or inconsistent information between the reports filed and the underlying financial records and indicates that the County may not be in compliance with the provisions of the grant programs. Further, the SHIP grant program Annual Report was not submitted by the deadline. internal controls with respect to reporting were not operating effectively. Recommendation The County should implement internal control procedures that require that reports be reconciled to the general ledger and reviewed and approved prior to being filed with the grantor. In addition. procedures should be in place to confirm that the reports are submitted by the deadline. 302..io2.5260 212 6 DID Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Current Status A technical advisor was hired to bring the required SHIP (52.901)annual reports into compliance. Staff responsible for reporting have received training from the technical advisor and will continue to receive technical support to draft and submit future reports. In order to properly account for future activity from past activity reconciled, a new SHIP fund has been established. Both Funds are monitored by OMB on a regular basis to ensure that established protocols of recording receipts, both grantor and program income is properly posted. Future reports will be reviewed and approved by OMB prior to submission. All reports have been reviewed and passed the FY 2012 audit review. I his finding is remediated. In addition, OMB has established an internal control protocol to reconcile the general ledger by individual grant contract. A standard general ledger(GE) spreadsheet template has been developed to reconcile revenues postings to expenditure postings on a project to date basis. The spreadsheet is used as a monitoring and review tool for 0M13 to approve report submissions. Finding 2011-3 Federal Program Information U.S. Department of Housing and Urban Development CDBG—Entitlement Grants Cluster(CDBG) CI DA No.'s 14.218, ARRA-14.253 Award No. B-04-1X-12-0016. Award Year—2004 Award No. 13-02-UC-12-0016. Award Year 2002 Award No. B-08-UC-12-0016, Award Year 2008 Award No. B-08-UN-12-0003, Award Year—2009 Award No. B-10-UC-12-0016, Award Year—2010 Award No. B-09-UC-12-0016. Award Year—2009 Award No. ARRA B-09-UY-12-0016. Award Year—2009 ARRA: Homelessness Prevention and Rapid Re-Housing Program (HPRP) CFDA No. ARRA — 14.257 Award No. ARRA S09-UY-12-0024, Award Year—2009 1 302-102526,0 213 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings Criteria Sub-recipient Monitoring: OMB Circular /k'133 requires that the County maintain internal controls over sub-recipients to confirm that sub-recipient activities are monitored, audit findings are resolved, and the impact of any noncompliance on the County is evaluated. Additionally, the County should perform procedures to provide reasonable assurance that the sub-recipient obtained required audits and takes appropriate corrective action on audit findings. Condition/Context Per review of two sub-recipient files undcrCC>BQ, we noted that the 2009 audits that had been obtained showed that both sub-recipients had findings in their single audits: however,the County did not address management responses and corrective actions related to the audit findings and how they may affect the funding that the County sub-awards them under the grant program. In addition, we noted that other audits since the 2009 audits had either not been obtained or disclosed findings that ere not appropriately addressed. For the |<PRP grant program, the County was not obtaining and reviewing audits of sub- recipients, ulthuugh, the sub-recipient stated that they had audited financial statements as part of 1hcirupp|icution for the grant sub-award. Therefore, the County did not comply with the sub-recipient monitoring requirements of OMB Circular A-133 and did not have proper internal controls in place over the process. UoevdonedCoa(x N/A ('uxze/fffeet County personnel administering the grant program were not aware of the specific sub-recipient monitoring requirements of OMB Circular &'133. Failure to perform proper monitoring activities can result in noncompliance with sub-recipient monitoring requirements of 0M8 Circular A-133 and misuse/misappropriation of grant funding. /3n2-102526o 21 4 6 0 011 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Recommendation We recommend that the County implement internal control policies and procedures to ensure that proper monitoring of sub-recipients occur on an ongoing basis, including the timely submission of audit reports and resolution of any audit findings. Current Status An internal control for subrecipient monitoring has been developed and implemented by OMB and HI IVS staff. This will include a master schedule of all subrecipients' fiscal year end dates to monitor the appropriate times to request single audit reports based on the subrecipients' fiscal year end. OMB has developed a form for subrecipients to complete in the collection of audit reports to assist in monitoring. As new subrecipient agreements are awarded, this form will also become an exhibit of the agreement. Reviews will be documented through the development of a standard review form completed by HEWS staff. Subrecipients that are cited findings are required to submit a corrective action plan. OMB will provide reviews of audit reports as requested. Finding 2011-4 Federal Program Information J.S. Department of Housing and Urban Development CDBG Entitlement Grants Cluster(CDBG) Cl:DA No.'s 14.218, ARRA-14.253 Award No. B-04-U C-12-0016, Award Year—2004 Award No. B-02-UC-12-0016, Award Year 2002 Award No. B-08-UC-12-0016, Award Year—2008 Award No. 13-08-UN-12-0003, Award Year—2009 Award No. B-10-U C-12-0016, Award Year 2010 Award No. B-094.1C-12-0016, Award Year—2009 Award No. ARRA B-09-UY-12-0016, Award Year 2009 1302-102520u 215 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Community Development Block GrantlState's Program and Non-Entitlement Grants in Hawaii (State-Administered Small Cities Prog7ann)(DR|) CFDA No. 14.228 Award No. 08DB-D3-09-2l-0l-/\03, Award Year 2008 Award No. \0-OR-D4-09-2l-Ol'KOq, Award Year—20\0 Cr/ ertx Special Temto and Provisions: When CDBG funds or CDBG-R funds are used for rehabilitation, the grantee must coufirnnthat work is properly completed per 24 CFR Section 570.506. Any NSP-assisted rehabilitation of a foreclosed-upon home or residential property shall be completed to the extent necessary to comply with applicable laws, codes. and other requirements relating to housing safety, quality, or habitability, in order to sell, rent, or redevelop such homes and properties. Cu We noted for one of the properties in our testing, 3061 Areca Avenue, there was no evidence that a pre-rehahilitation inspection was conducted describing the deficiencies to be corrected. Further, we noted 11 properties in our testing. 3061 Areca Avenue. 3402 Seminole Avenue, 3502 Caloosa St.. 2224 50th Terrace SW, 4420 19th Avenue SW, 4471 32nd Avenue 8W` 3870 4th Avenue NE, 4814 30th Place SW, 5300 17th Place SW, 2975 4th St. NE, and 3671 18th Avenue NE, that were certified to be 100% complete by contractors, were requested for full payment in signed affidavits, and authorized for lull payment by Housing, Human & Veteran Services staff', who certified on the disbursement authorization form that a site inspection was conducted and the work was 100% complete, without all work having been completed, as observed during physical inspections of the properties by the Internal Audit Department of the Clerk of the Circuit Court ' Questioned Cosix Ni A |nu'/u�z� 216 1 6 01 0 Collier Florida �,~.�, Summary Schedule of Prior Audit F (continued) County personnel did not thoroughly inspec all work prior touudhordnganypaynncn1regutsts: therefore. the County did not have effective internal controls in place over this process. Signing statements certifying that work is 100Y4 complete without having performed a sufficient inspection could result in funds being dispersed and requested for reimbursement for work not performed. Recommendation The County should implement internal control procedures to inspect all work prior to authorizing any payment requests to confirm that contractors completed all work according to the hid specifications, contract ypeoificutionx, and carried outdhc work in accordance with rehabilitation standards per 24CPR Section 57O.50h. Current Status Internal controls have been strengthened to ensure signed statements attesting work as 10096 complete for rehabilitation activities are true and accurate. The Disbursement Authorization Form that accompanies all vendor invoices submitted for payment now include photos to document that work has been completed as stated. The photos taken by responsible staff are attached to the Disbursement Authorization Form. The invoice, authorization form and photos are reviewed by the Grants Coordinator prior to their signature for payment approval. A second attestation is then obtained by the Manager. Federal and State Grants as a second verification that the statements are true and accurate. Once signatures have been obtained, the invoice is then processed for payment. 217 /ao'/o��u 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Finding 2011-5 Federal Program Information U.S. Department of Housing and Urban Development CDBG Entitlement Grants Cluster(CDI3G) CFDA No.'s l4218, /\RK/\'14.253 Award No. B'04-UC'|Z-00|h, Award Year-20D4 Award No. B-02-DC-l2'O0|6, Award Year-20O2 Award No. B'O8-UC-l2'00)6, Award Year-2008 Award No. B'0Q-DN'|2'U0O3, Award Year-20O9 Award No. B'\0-OC-|2'00i6, /\wmrd Year-20\0 Award No. B-O9-D['|2-U0|6, Award Year-2O0g Award No. /\ilRAB'09'UY-|2-00(6, Award Year-200V Criteria Procurement. Suspension and Debarment: Verify that procurements provide full and open competition pursuant to the requirements of 0MB Circular A-102. Comd/om/e)/n/ux/ We noted one of our testing selections was part of a group bidding process for the rehabilitation of five homes where draft specifiootionuwere given to contractors for bidding. and then later revised after the bids were awarded to one contractor. These were titled -pencil bidm" by the I lousing Department Rehabilitation Specialist who later made revisions to hid specifications and allowed the winning contractor to adjust its line item pricing. It was further noted that the winning contractor increased certain line items within the bid even when the specifications on the final bid were unchanged from the first set. The bid totals for the jobs did not increase or decrease; only line items within the bid were changed. Further, this was also found by the Internal Audit Department of the Clerk of the Circuit Court in their investigation over 24 NSP properties owned by the County to rehabilitate as there were instances of invoices that were paid for work that was not complete(see finding 2011-2). Questioned Costs N/A I 302-11252o0 218 1 6 0 1 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Cause/Effect This process is considered to be in violation of the County's procurement policy and not in compliance with the procurement, suspension, and debarment requirements of 0M8 Circular A-102 since all contractors were not given the opportunity to competitively bid on the same set of specifications. If all interested parties were given the opportunity to re-bid on the final specifications, the job(s) may have been awarded to a different contractor at a lower cost. Therefore, internal controls over the procurement, suspension. and debarment requirement were not operating effectively. Recommendation We recommend that the County implement proper internal controls to confirm that the bid process is competitive and fair to all interested parties by allowing them to bid on the same specifications as required by the County's procurement policy and OMB Circular A-102. Current Status Beginning in February uf2O|2. OMB and Purchasing met to establish coordination on grant related procurement activities. On February 1, 2012, Purchasing issued correspondence to advise all purchasing stofT to coordinate with 0IVIB to review grant solicitations. Before the grant requisition workflow is implemented, an interim process has been established for Purchasing to request ()MB review of requisitions on an "as needed basis". OMB and Purchasing worked collaboratively during FY2012to identify the need for a dedicated Purchasing procurement agent that will he the main point of contract for grant procurements working with OMB to ensure single audit compliance. This position is in process of hiring during FY 2013. Long term resolution to ensure successful procurement compliance will he initiated through a grants requisition workflow process whereby all grant related requisitions will workflow through OMB for formal review prior to release. During review, (}MB will verify that procurement was carried out to the terms of the individual grantor agreement and program requirements including hut not limited to open competition and debarment. This process has been successfully tested and initiated in the Growth Management Division which has managed 40 plus active grants annually. The first phase to identify workflow approvals was completed after the FUNS reorganization and full implementation is planned for FY 2013 2�9 '302-1025260 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Fi (continued) Finding 2011-6 Federal Program/0nmo/ion U.S. Department of Housing and Urban Development CDBO—Entitlement Grants Cluster(CDBG) CI-DA No.'xl42|8, ARR&-l4.253 Award No. 8-04'[1['12-0016, /\wurd Year—20O4 Award No. 8'02-DC-|2'U0|d, Award Year—20O2 Award No. B'08-DC'\Z-00|6` Award Year—2OO8 Award No. U'00-ON-|Z-O003` /\vvun] Year—20O9 Award No. 11-|0-OC-lZ-00|6, Award Year—20\0 Award No. U'09-UC-l2'00|6, Award Year—20O9 Award No. /\Q8/\ B-09-\}Y'|2'O0\6, Award Year—2009 (,r//or/o Program Income and Cash Management: Revenue received by a atatc, unit of general local government. or sub-recipient (as defined at 24 CFR 570.500(c)) that is directly generated from the use of CDBG funds (which term includes NSP grant funds) constitutes CDBG program income. lo confirm consistency of treatment of such revenue, the definition of program income at 24 CFR Section 570.500(a) shall be applied to amounts received by states, units of general local government, and sub-recipients. However, Section 2301(d)(4) imposes certain limitations and requirements that necessitate an alternative requirement to govern the use of program income generated by activities carried out pursuant to Section 2301(o). The limitations and requirements are based on the NSF activity that generated the program income and on the date the income is received. In addition, Section 230 l(d)(4) requires any revenue from the sale, rental, redevelopment. rehabilitation. or any other eli6ble use of NSP funds to be provided to and used by the state or unit of local general government. This includes revenue received by a private individual or other entity that is not a sub-recipient. Program income received before July 30, 2013, may be retained by the state or unit of general local goy ernment if it is treated as additional CDB(i funds and used in accordance with the requirements of Section 2301. Furthermore, as provided under 24 CFR Section 85.21 for entitlements, grantees, and sub-recipients shall disburse program income before requesting additional cash withdrawals from the U.S.'T /sm-/oz,zw 220 .�� 1 6 01 0 Collier County Florida Summary Schedule of Prior Audit Findings (continued) [on@iom{'ontex /\i the end of Fiscal year 20|0' there was u total of$?25,32O.37o[program income that had not been considered and adjusted against future cash draws that was generated from CDBG activities. During fiscal year 2011. we noted there were three CDBG cash drawdowns that occurred during fiscal year 2011. Per review of the first draw, the date of the request for reimbursement was on June 2, 2011. Based on this date and review of the program income population for CDBG, we noted additional program income received during Fiscal year 2011 as of6/2/] | of$259,378.63. resulting in a total amount of program income (fiscal year 2010 and fiscal year 2011) prior to this cash draw of $984,699.00. We noted per review of the cash drawdown details that the County only applied $725_3l5.86ofprogram income to the request as oppose to the whole amount reflected in the general ledger of$984,699.00. Further. the last two cash draws related to CDBG ck/ringlisou| >ear 2011 were requested on July |. 2011, and did not have any program income that was drawn against. 8mex//oned{'os/s $259,370.63 Gx It appears that CDBG program income not adjusted from (reduced) future cash draws. Internal controls with respect to program income were not operating effectively. Recommendation We recommend that the County implement procedures to verify that program income received is properly adjusted to future cash draw downs. Current Status OMB has developed a written internal control to establish protocols to perform drawdowns that provides an additional layer of oversight prior to submissions to ensure • Program income has been properly accounted for and applied to reduce the requested draw amount, • A project to date general ledger reconciliation is performed. 1302'm2 c260 221 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) • Payments have cleared to prevent advance reimbursement and • Match and inkind requirements have been met. HEWS now routes all draw requests via email to the assigned OMB Grants Accountant to receive approvals via email prior to submission or request for draw. This protocol will be implemented countywide over time. Finding 2011-7 State Program Information Florida Fish and Wildlife Conservation Commission Florida floating Improvement Program CSFA No. 77.006 Award No. 08079. Award Year 2008 Criteria Matching: Per Florida Boating Improvement Program guidelines, applicants must furnish some form of noncash match (in-kind service) to the project. Noncash match may include the cost of administrative/contract management, eng.ineeringlconstruction management, labor, nnuteriulm, and equipment provided through in-house resources of the Applicant. Applicants may not provide more than 5% of the total project cost for project administration and 10% of the total project cost for p 'ectnngineoring/uons1rucbonnounugenucu1. Condition/Context We noted that there were in-kind contributions of$20,000 and $60,000 for administration and project management, respectively, included in the final submitted report for the FBIP grant pnogruo . However, we were unable to obtain evidence to substantiate the valuation and calculation of the in-kind contributions. 222 1302-1025260 1 6 1 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Questioned Costs $80.000 Cause/Elko The final report submitted was not adequately reviewed to confirm accuracy and completeness, including verification that in-kind contribution amounts reported were appropriately substantiated by accounting records. Internal controls with respect to matching were not operating e feodvc|y. Recommendation The County should implement internal control procedures that require that amounts included in final submitted reports be adequately substantiated and reconciled to the accounting records and reviewed and approved prior to being filed with the grantor. Current Status OMB has developed a written internal control to establish protocols to perform drawdowns that provides an additional layer of oversight prior to submissions to ensure • Program income has been properly accounted for and applied to reduce the requested draw amount, • A p ject to date general ledger reconciliation is performed, • Payments have cleared to prevent advance reimbursement and • Match and inkind requirements have been met. Coastal Zone Management (CZM) has been reorganized under the Growth Management Division where 0IVIB countywide protocols were ohgival|y developed and implemented successfully since FY 2008. CZM now routes all draw requests to the assigned OMB Grants Accountant to receive approval via signature or email prior to submission or request for draw. This protocol will be implemented countywide over time. 223 /3oz'/oozoo 16fl10 Collier County. Florida Summary Schedule of Prior Audit Findings (continued) Finding 2011-8 Federal State Program Information Federal Agencies/Program: U.S. Department of Housing and Urban Development CDBG Entitlement Grants Cluster(CDBG) CFDA No.'s 14.218,ARRA-14.253 Award No, B-04-UC-12-0016. Award Year 2004 Award No. 8-02-LIC-12-0016. Award Year 2002 Award No. B-08-UC-12-0016, Award Year-2008 Award No. B-08-UN-12-0003.Award Year 2009 Award No. B-I 0-UC-12-0016, Award Year•-2010 Award No. B-09-1JC-12-0016, Award Year-2009 Award No. ARRA B-09-UY-12-0016. Award Year-2009 Community Development Block Grant/State's Program and Non-Entitlement Grants in Hawaii (State-Administered Small Cities Program) (DRI) CFDA No. 14.228 Award No. 08D13-D3-09-21-0 I-A03, Award Year-2008 Award No. 10-DB-D4-09-21-01-K09. Award Year-2010 State Agencies/Programs: Florida Department of Elder Affairs Community Care for the Elderly (CCE) CSFA No. 65.010 Award No. CCE 203.11, Award Year-2011 Award No.CCE 203.10, Award Year-2010 1 302-1u25260 224 160101 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Florida Housing Finance Corporation State Housing Initiatives Partnership Program (SHIP) CSFA No. 52.901 Award No. FY08-09, Award Year 2008 Criteria Allowable Costs: Compensation for personnel services rendered in connection with federal awards must be documented and supported as described in OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments (A-87). Additionally, pursuant to the SHIP Program Manual and the State of Florida's Part Four Compliance Supplement for the CCE program, administrative costs for the SHIP and CCE state programs should also be in conformance with A-87. According to A-87, the standards regarding time distribution are in addition to the payroll documentation and require the following: • Charges to federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on payrolls documented in accordance with the generally accepted practice of the governmental unit and approved by responsible official(s) of the governmental unit. • Where employees are expected to work solely on a single federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on the program for the period covered by the certification. These certifications will be prepared at least semiannually and will be signed by the employee or supervisory official having firsthand knowledge of the work performed by the employee. • Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation that meets the following standards (unless a statistical system or other substitute system has been approved by the cognizant federal agency): 1302-1025260 225 1 6 D1 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) a) Must reflect an after-the-fact distribut on of the actual activity of each employee. b) Must account for the tot | uodvityforphicheucbomp|oyceiuoonopcnna(od, c) Must be prepared at least monthly and must coincide w ith one or more pay periods, and d) Must be signed by the employee. e) Budget estimates or other distribution percentages determined before the services are performed do not qualify as support for charges to federal awards but may be used for interim accounting purposes. (.wodd/om }on/ex/ During our testing over payroll. we could not obtain sufficient evidence that the time allocated toward grant programs per time sheets was actual time the employee spent working on the grant programs. 0xos//nned[ox/x Total salaries and related costs for the Fiscal year 201 time period are summarized as follows: CDBG (CFD,\No. 14.2}0) $ 577,627 DR| (CF C)A No. ]4.2Z0) $ 162,652 q||TP (CSFANO. 52.901) 9 37`822 CCE(C5F/\ No. 65.0\O) $ 251`771 (`xuxv/file«/ Payroll allocations to grant programs were not supported by detailed time records. As such, these payroll costs are unsupported. lhim could result in reimbursement for unallowable or unsubstantiated costs. Recommendation We recommend that the County implement effective internal controls to confirm that actual time worked by an employee is charged to the grant programs. 226 16 010 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Current Stutu.s Housing. Human and Veteran Services (HHVS) continues to follow the established procedure for charging grants staff time via biwcok}yhmcahuzs` signed by the employee and management to reflect actual time spent on the grants. Internal controls have been strengthened to prevent and/or verif). that formulas have not been inadvertently changed to create the unintentional errors that generated the audit finding. The department has implemented one spreadsheet to be used by all staff members, Account strings and formulas are verified by the lead accountants for each program prior to forwarding to Human Resources for entry into the accounting system (SAP). During May 2012. all time keepers were retrained on proper time keeping processes by the Human Resources Department. III NS is in process of finalizing formal written procedures to be used as a guide and training to continue to strengthen internal controls. OMB will assist in review of these procedures and provide job aides as needs arc identified. During FY 2013. the County formed a subcommittee to assist HHVS to formalize business operations into protocols and written procedures. 1 he committee meets weekly. The payroll process has been identified as a top priority. Human Resource personnel are in attendance to ensure current practices and policies are understood. OMB is in attendance to ensure audit finding concerns arc addressed through proper internal controls. Finding 2011-4 State Progr m Information Florida Fish and Wildlife Conservation Commission Florida Boating Improvement Program CSFA No. 77.006 Award No. 00079' Award Year—2008 Criteria Reporting: Per review of the State's reporting guidelines, the sub-grantee is required to submit monthly progress reports from the award date of the grant until such time as the Contractor's Certification of Completion is signed by the contractor and submitted to the Florida Fish and Wildlife Conservation Commission. The compliance supplement requires that performance reports are complete and accurate, which includes a requirement that amounts reported be in agreement with accounting records that support the audited financial statements and the SEFA. zuz /ozszw) 227 1 6 0 1 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) c'ondillon/Context We noted during our review and testing of the final invoice that the Contractor's Certification of Completion, which was signed by the contractor. was submitted to the Florida Fish and Wildlife Conservation Commission on November 9, 2011; however, no progress reports were submitted after January 2011, during which month construction was completed. As such, no monthly progress reports were submitted for approximately 10 months. Questioned Costs N/A Cause/Effect I allure to submit the required monthly progress reports resulted in noncompliance with the reporting requirements of the grant program. Internal controls with respect to reporting were not operating effectively. Recommendation The County should establish policies and procedures necessary to confirm that all required reports are prepared and filed in a timely manner, including developing a checklist of required reports and due dates. Current Status ()MB has established a review and approval process of required grantor reports prior to submittal. In support of this process, a standard general ledger (GI.) reconciliation template has been implemented to reconcile revenues postings to expenditure postings on a project to date basis. The spreadsheet is used as a monitoring and review tool to approve draw and report submissions. A GL spreadsheet will be established for each grantor agreement maintained by the OMB. To date. report review has been rolled out to those Departments with findings and/or comments with a phased rollout countywide. 1302-102526c 228 16D1U Collier County, Florida Summary Schedule of Pr or Audit Findings (continued) Finding 2011-10 Federal Program /nfOrma//on U.S. Department of Agriculture Florida Department of Education Summer Food Service Program for Children CFDA No. 10.559 Award No. 04-0804, Award Year—2Ol \ Criteria Allowable Costs: Compensation for personnel services rendered in connection with federal awards must be documented and supported as described in OMB Circular A-87, Cost Princi &ru for Slaie, Local, and indian Tribal Governments (A-87). Condition/Context We noted upon review of payroll time cards from the Parks and Recreation Department, the County Clerk's Finance Department identified and investigated an error noted in the computation and data entry of overtime hours worked by Summer Food Program personnel. We note that the fiscal technician that was inputting the time for the Summer Food Program was responsible for entering the hours worked by each employee. The fiscal technician would enter and approve in the SAP general ledger system for payroll processing and puyonenL the data provided by the manual time card signed by the employee and supervisor of the program. The fiscal technician. NA,hmn entering overtime hours into the ayatern, multiplied all overtime hours by 1.5, as they were unaware that the County's payroll system automatically calculated the increase in rate for hours classified as overtime hours. Additionally, we noted that an overpayment for the time resulted in additional employer taxes and Florida Retirement System contributions, as these expenditures are calculated as a percentage of total pay. Uuu,S tioned Costs S8,517 1 302'102526m 229 1 6 0 1 0 Collier County, Florida Summary Schedule of Prior Audit Fi (continued) CauseWlect The cause is due to a clerical error going undetected due to the lack of effective supervisory oversight, which resulted in an overcharge of payroll costs to the program. As such, unallowable costs were charged to the program. In addition, permissions for both entering data and approving time in the SAP system were granted to this employee. Recommendation We recommend an additional level of review, to compare the hours per the manual time cards to the timekeeper's entry into the system, and that the timekeeper's access to the payroll module should not also include approval of time entry. We also recommend proper training of payroll personnel. Current Status The department has implemented a policy to ensure the segregation of duties between time keepers who enter the data and the staff who have permission to approve payroll. These permissions are also segregated within the SAP time-keeping system. Additionally, the department has developed a system that establishes a central, ongoing post-audit of payroll records for each payroll period to ensure standardization of time entry. This centralized post- audit includes: 1. Schedules for all cost centers in the department are posted and maintained electronically 2. Time cards are matched to the schedules 3. Time cards are matched to what has been entered into SAP 4. All entries are checked for completeness(e.g.; appropriate signatures, inclusion of leave slips, proper coding, etc.) 5. The Program Supervisor and Regional Manager are contacted immediately if any discrepancy is uncovered. 6. A log is kept which details the audit and files for each pay period. 7. All new and re-hires are now paid by direct deposit only 3o2- 025260 230 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Finally, all time keepers were retrained on May 2012 on proper time keeping processes and a staff member was hired on June, 2012 to complete post-audit on all payroll time submissions to ensure proper documents are retained, information is entered correctly and corrective action is taken immediately in case of any discrepancies. The Department standardized its timesheet for all employees and began implementation of the new time report effective February 2013. All time keepers have been trained on the new timesheel. Finding 2011-11 Federal Program InJbrmation U.S. Department of Agriculture Florida Department of Education Summer Food Service Program for Children CFD/\No. 10.559 Award No. 04-0804, Award Year 2011 Criteria Allowable Costs; Cash Management: In accordance with 0.ME| Circular &-|O2 Common Rule. the related expenditures should be in compliance with the applicable funding techniques as described in the agreement and when awards are funded on a reimbursement basis, the costs for which reimbursement was requested were paid prior to the date of the reimbursement request. In addition, in accordance with OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments (A-87). costs need to be supported by adequate documentation. Condition/Context We note that the meals served on a daily basis are tracked manually at each meal site, and the manual tracking sheets are sent to the Parks and Recreation Administration [)Dice. Personnel at the office enter the manual data into an excel spreadsheet, which is then used to summarize the total meals served and to prepare the cash drawdown requests. We obtained the Excel tracking spreadsheet for the month of June 20| \, and while clerically testing it, we noted ibu1 the total number of meals served, plus the tota number of meals left over, was more than the total number of meals delivered for the Naples locations. Additionally, we noted that the total number of meals left over for both locations were not equal to the total number of meals delivered during the period, less the number of meals served. As such, we were unable to determine whether the /3nz'/nz526u 231 16010 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Excel tracking spreadsheet appropriately reflected the number of meals delivered or the number of meals served. Further, we were unable to obtain sufficient evidence to verify the number of meals served and reported. and therefore reimbursed, during July 201 ! and August Z0| |. Questioned[o^t, Unable to determine. Cause/Effect Drawdown or reimbursement requests were submitted to the grantor that could not be fully substantiated with evidence that they were qualifying paid expenditures. This could result in reimbursement for unsubstantiated meals served. Recommendation We recommend that the personnel administering the grant program implement procedures to ensure that reimbursement requests arc supported by actual meals served. Current Status The Parks Department recently filled an Operation Analyst position as ofJuly 2012 that has been identified as a Grants Controller pursuant to the OMB Grants Program Management plan to assist in oversight of single audit compliance. During the end oyPY2Ol2 and FY20|3` OMB began to meet with the Grants Controller to discuss county-wide internal controls and standardized grant protocols that will be fully implemented to Parks including the 2013 Summer Food Program. OMB will work with staff to develop a monthly monitoring review process to ensure monthly tracking reports reconcile to the reimbursement request and any subsequent revisions to the reimbursement request support a successful audit trail. Finding 2010-1 State Prog ��mn brmo/6om Florida !lousing Finance Corporation (the Corporation) State Housing Initiatives Partnership Program (SHIP) CSFA No. 53.901 Award No. FY08'09` Award Year—2O0Q /mz /uzszao 232 .�.�.�° ..�.~. 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Compliance Requirement: Reporting [bm&ioml'nnlext The financial information included in the submitted Annual Report was not reconciled to the County's general ledger. Accordingly, we were unable to validate the amount of expenditures and program income reported in the Annual Report. Recommendation The County should implement procedures that require that the statutory reports he reconciled to the general ledger and reviewed and approved prior to being filed with the State. Views of Responsible Officials and Planned Corrective Action Management concurs with the recommendations of the auditors. On July 1, 2010, Collier County entered into a contract with the Florida lJowaing Coalition, the technical assistance provider for Florida Housing Finance Corporation. The purpose was to receive assistance in reconciling the annual reports to the general ledger and establishing leading practices to capture. reconcile, and report data. Current Status A technical advisor was hired Co bring the required SHIP (52.901) annual reports into compliance. Staff responsible for reporting have received training from the technical advisor and will continue to receive technical support to draft and submit future reports. In order to properly account for future activity from past activity reconciled. a new 88lP fund has been established. Both Funds are monitored by OMB on a regular basis to ensure that established protocols of recording receipts, both grantor and program income is properly posted. Future reports will be reviewed and approved by OMB prior to submission. All reports have been reviewed and passed the FY 2012 audit review. [him finding is therefore remediated. In addition, OMB has established an internal control protocol to reconcile the general ledger by individual grant contract. A standard general ledger (OL) spreadsheet template has been developed to reconcile revenue postings to expenditure postings on a pr ject to date basis. The spreadsheet is used as a monitoring and review tool to approve both drawdown requests and report submissions. /mz'/uzsza) 213 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Finding 2010-2 Jcderal Program Information U.S. Department of the Interior Payments in Lieu of Taxes (PILT) CFD/\ No. l5.226 Compliance Requirement: Reporting Condition Con/ex/ The County was not aware of the requirement noted above and did not certify to the Department that it had made an appropriate distribution of the funds within 120 days of receiving payments. Recommendation The County should implement procedures to identify all types of reporting requirements indicated in the federal regulations and t000nfion all such reports or certifications are submitted as required and on a timely basis. Views of Responsible Qfflcial and Planned Corrective Action The Clerk's Department of Finance and Accounting (Finance) determined that this program was considered a federal grant in July 2010. At that time, Finance contacted the Department of Interior and was told that there were no reporting requirements tbr this program. All funds were properly distributed. Upon reviewing [P8L 44.5(d) with the auditors, it was determined that a cez?ifioationoonfinminAthe appropriate distribution of funds was required. The confirmation was sent and this requirement had been added to the PILT procedures for future years. Cunew/Stotur Thc Clerk's Department continues this reporting in a timely manner as required by the ouidc|inco. 1302-1025260 234 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Finding 2010-3 Federal Program Infbrmation U.S. Department of Homeland Security Disaster Grants—Public Assistance(Presidentially Declared Disasters) CFDA No. 97.036 Award No. 08-FA-B9-09-21-00-509,Award Year—2009 Compliance Requirement: Procurement„cuspension and Debarment Condition/Context We selected the largest vendor included in the population, which comprised the majority of the expenditures incurred under the federal program for testing. The expenditures were incurred during prior years although the federal reimbursement was sought and received in the current year. We noted no documentation evidencing that the County had checked the EPLS, and a certification from the vendor was not collected or clause or condition included in the contract. We noted that the County's current policy it to document the EPLS check; however, as this vendor contract pertained to prior years, there was no documentation of the EELS check being performed. Recommendation Hie County should perform the required verification by checking the EPLS (and documenting evidence of the verification, when it was performed and by whom), collecting a certification from the entity, or adding a clause or condition to the contract with that entity in accordance with the federal requirements. 1302-I 025260 235 1 6 0 1 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) • Views of J?es1onjh/e ()/jIcials and P/unmedConyc/he Action Management concurs with and has successfully> implemented the procedure of performing ENS checks on all vendors associated with grant activities. "[his contract was procured in July of 2005` prior to any damage done to Naples beaches and initial submission to FEMA for reimbursement. This contract bid process was intended for payment under nongrant revenue sources and accordingly, our procurement procedures do not require debarment checks for nongrant-related vendors. The bid process did include the following language with regards to Public Entity Crimes: "By its submitting a Bid. Bidder acknowledges and agrees to and represents it is in compliance with the terms of Section 287.133(2)(u) of the Florida Statutes." Said statute prohibits a vendor from bidding on a contract when they have been convicted of a public entity crime. An after-the-fact EPLS check was performed on this vendor for the period of January |, 2005 through and including September 30, 2010, and was found to be in good standing. At the time. the County submits their second request for scope change with FEMA regarding the increased beach costs. all vendors submitted for reimbursement will be checked after-the-fact. Current Status Coastal Zone Management (C7M) has been reorganized under the Growth Management Division where 0M13 countywide protocols were originally developed and implemented successfully since P}, 2008. As of 10/01/13, CZM now routes all requisitions requests through the grants requisition process which allows 0MB to ensure single procurements requirements are met including EPL5 requirements. In addition, new solicitations are forwarded to OMB by Purchasing for a compliance revievv. Purchasing and OMB have collaboratively worked together beginning in February 2012 to establish EPL& vcrificu1iou protocols on all new solicitations as a precautionary measure in the event County contract is approved by a federal or state agency for use after the fact of solicitation in events of disaster emergency and public assistance grants. Finding 2010-4 Federal Program Injbrmation U.S. Department of'Homeland Security DixaxterGruntn— Public Assistance(Presidentially Declared Disasters) CFD/\ No. Y7.03h Award No. O8-F/\-B9'0Y'2|-0O-509' Award Year—20O9 1 302-1025260 236 1 6 010 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Compliance Requirement: Reporting Condition/C'ontext Porooc of the two quarterly reports selected for testing on a large p 'cct, we noted amounts were not reported accurately for the anticipated final amount and the amount expended to date. The accounting records reflected a total amount of $32.9 million, whereas the report reflected $3.1 million. Further, we selected the next quarterly report and noted that the amounts reported were the same and had not been updated to reflect the actual activity based on the County's accounting records. Recommendation We recommend that all reports submitted to grantor agencies be subjected to a thorough supervisory review for accuracy and completeness prior to submission. Views of Responsible Cfficiaband Planned Corrective Action The I-lorida Public Assistance quarterly reporting is done electronically without any intermittent check points for review. Management will work around this by having staff create a spreadsheet prior to quarterly reporting submission and submit to Management for approval. Staff inquired about submitting revised quarterly reports for the periods in question and was athised that there are no options for doing this within the system. {`unrx/J>o/us OMB has established protocols to ensure segregation of duties for submittal of required grantor reports. Protocol requires a documented approval by a separate staff member from the preparer of the report. 1e2'102o00 237 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Finding 2010-5 Federal Program Information U.S. Department of Homeland Security DloostcrOruotu— Public Assistance (Presidentially Declared Disasters) CFDA No. 97.036 Award No. O8-F&-B9-09-2{-00-509. Award Year—2009 Compliance Requirement Allowable &c\ivbies/Cooty t'onuYt/o/rl�on/m1 l'hnlarge project PW that was finalized during fiscal year 2010 and which set forth the allowable activities and costs for the project included approximately $10.5 million for costs associated with one vendor and $2.2 million related to various other vendor-related costs. The County was reimbursed under the federal program for the full amount ofthc approved PW (approximately S3.1 million was collected in prior years and approximately $9.7 million was collected during fiscal year 2010). For the other vendors included in the PW totaling S2.2 million, we selected three of the largest vendors to test covering more than 60% of the other vendor total amount. We noted that for one of the vendors selected, the amount billed by the vendor and paid by the Coun\yr/us less than the amount in the PW by $27,997, which at the federal reimbursable share per the PAof55%equates to $15,398. Recommendation We recommend that the County implement procedures to confirm that amounts reimbursed are based upon actual expenditures incurred, Views of Responsible /ffic/aband Planned Corrective Action As discussed in previous meetings. this Project Worksheet 2700 (PW) was the scope change and Collier County was allowed a much larger reimbursement for the damages done to Collier County Beaches. This is an ongoing process and involves three Named Events ('Iropical Storm Gabrielle on September 12, 2001: |{uoioune Katrina on August 29, 2005: and Hurricane Wilma on October 24, 2005). At September 20, 2010,Collier County was halfway through this process. /3n2'102s2^o 238 16010 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) [he invoice selected for testing on this project was incorrectly referenced in the written discussion on PW 2700 by State personnel at $682,000, the PO amount. There is a spreadsheet that FEM/\. State personnel, and Collier personnel are working with for the entire $33.9 million dollar scope change. The actual invoice amount of$654,002.73 is included on the spreadsheet. Cnrren/Sto/mx OMB has developed a written internal control to establish protocols to perform draw downs that provides an additional layer of oversight prior to submissions to ensure: • Program income has been properly accounted for and applied to reduce the requested draw amount, • A project to date general |cd2errcconoi|io\imo is performed. • Payments have cleared to prevent advance reimbursement and • Match and in-kind requirements have been met. Coastal Zone Management (CZM) has been reorganized under the Growth Management Division where OMB countywide protocols were originally developed and implemented successfully since FY 2008. CZM now routes all draw requests to the assigned OMB Grants Accountant to receive approval via signature or email prior to submission or request for draw. Finding 2010-6 f'eue,o/Program Information U.S. Department of housing and Urban Development CDBG—Entitlement Grants Cluster(CDBG) CFDA No. l4.2iD and CFC)/\No. ,AR8A-l4.253 Award No. 13-08-DN-12'0003, Award Year—2009 Award No. R-07-DC-\2-OO\6, Award Year—2OO7 Award No. B'08'UC'12-0016, Award Year 2008 /\vvon] No. B-09-QC-l2'00|8,Award Year—2009 Award No. 8-10'(JC-120016,/\wund Year—20/O Award No. ARRA B-U9'DY'|2-00id' Award Year—2OO9 1w2'102Sz^o 239 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Compliance Requirement: Program Income We noted a total of approximately $732,000 of program income generated during fiscal year 2010 under the Neighborhood Stabilization Program (MP), which is part of the CDBG program. Per review of the general ledger expenditure detail provided, we noted that the program income had been applied against specific program expenditures in determining the net amount of program expenditures reported in the SETA. From the detail of program income provided, we selected a sample of specific program income transactions for testing and the first selection of approximately 306.000 was recorded in May 2010. The remaining five selections included in our sample were recorded during September 2010. There were no NSP program cash draws made subsequent to the receipt of the program income recorded in September 2010. We attempted to ascertain whether the amounts received as program income in May 2010 were properly offset against program expenditures in determining the amount of federal funds drawn for the next draw request occurring subsequent to the date the program income was received in order to satisfy the requirement that program income is used before requesting additional cash draws. However, we were informed that the May 2010 program income of $66`000 had not been deducting in subsequent cash draw requests made during fiscal year 2010. Recommendation We recommend that the County implement procedures to verify that program income received is properly offset against expenditures incurred when making draw requests under the federal program, Views�Re�onx�/e ��&and yl�neJCorred/�Act�n - ' ' Collier County concurs with the recommendation, Prior to making a request to draw new funds under NSP, County fiscal staff will submit evidence to the program administrator that all program income received will be_ or has been, offset against expenditures. This requirement will apply regardless of what NSP activity generated the program income or what activity Collier County seeks to draw down against available program funds. Current Status O\48 provides an additional layer of oversight when Health Human and Veteran Services (}UIVS) Department staff performs draws by performing a documented review prior to submission to ensure: 240 1302-1025260 1 6 01 0 Collier County. Florida Summary Schedule of Prior Audit Findings (continued) • Program income has been properly accounted for and applied to reduce the requested draw amount, • A project to date general ledger reconciliation is performed, • Payments have cleared to prevent advance reimbursement and • Match and in-kind requirements have been met. OMB has established a standard GL spreadsheet template that reconciles revenue postings to expenditure postings on a project to date basis. The spreadsheet is used as a monitoring and review tool to approve draw and report submissions. Finding 2010-7 Federal Program Information U.S. Department of Housing and Urban Development CDBG Entitlement Grants Cluster(CDBG) CFDA No. 14.218 and CFDA No. ARRA-14.253 Award No. B-08-UN-12-0003.Award Year - 2009 Award No. B-07-UC-12-0016, Award Year 2007 Award No. B-08-1X-12-0016, Award Year 2008 Award No. 13-09-CC-12-0016, Award Year—2009 Award No. B-10-UC-120016,Award Year—2010 Award No. ARRA B-09-UY-12-0016,Award Year—2009 Compliance Requirement: Reporting Condition/Context We selected two quarterly reports for the NSP program to test and noted that amounts reported for expenditures did not agree to the County's general ledger and a reconciliation was not provided. Recommendation The County should implement procedures that require that the NSP reports be reconciled to the general ledger and reviewed and approved prior to being filed with the grantor. -ie-)2.-102526) 241 1 6 01 0 Collier County, Florida Summary Schedule of Prior Audit Findings (continued) Current Status OMB has established a review and approval process of required grantor reports prior to submittal. In support of this process. a standard general ledger (GL) reconciliation template has been implemented to reconcile revenue postings to expenditure postings on a project to date basis. The spreadsheet is used as a monitoring and review tool to approve draw and report submissions. A Cl, spreadsheet will be established for each grantor agreement maintained by the OMB. To date, report review has been rolled out to those Departments with findings and/or comments with a phased rollout countywide. ,,02-102526(1 242 1 6 !no ./. ' �a� ]r�� s�s �ruvv ��p UU||»" 8[�J��" ~~ 0K� LJ�� suxeem !ii' ||�iU/ �xuomwnc��,c/me !Ui U/ ' a"an�ovu3�4ab UH | |||| `� -1 8C(.20 |UU» �, �1 sazvssnzon N m ment Letter and State Reporting Requirements Members of the Board of County Commissioners Collier County, Florida: YVe have audited the finaocial statements of the governmental activities, the businesstypc activities, the aggregate discretely presented component unia, each major fund, and the aggregate remaining fund information of Collier County. Florida as of and for the year ended September 30, 2012, which collectively comprise Collier Coun(y, Florida's basic financial statements and have issued our report thereon dated March 6,2013. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States: and OMB Circular &-133. Audits of States, Local Governments, uadNon-Proi/ Organizations. We have issued our Report of Independent Certified Public Accountants on Internal Control over Financial Reporting and Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards. Report of Independent Certified Public Accountants on Compliance with Requirements That Could Have a Direct and Material Effect on each Major Federal Program and State Project and on Internal Control over Compliance in Accordance with OMB Circular&'|33, Section 215.97. Florida Statutes and Chapter 10.550, Rules of the Auditor General. and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedule,which are dated March 6, 2013, should be considered in conjunction with this munoQcmen|\et\cc Additionally, our audit was conducted in accordance with the provisions of Chapter 10.550. Rules gf the Auditor General. y‘hich govern the conduct of local governmental entity audits performed in the State nfF|ohdm. We have the following suggestions for improvement in accounting procedures and controls. /mz'mz5zw 16010 . |U! ii|V||||//'" C'' |/|| "' �� l�� RJ�c ��K�/�n� | ! i| |' ° �= / U ' U1 /| |/'' A. CURRENT YEAR FINDINGS AND RECOMMENDATIONS Single Audit Relate Mt Comments 2012 — 1: 8nhrcclpient Monitoring - C.S. Department of Housing and Urban Development: CDBG — Entitlement Grants Cluster(CFDA Nos. )4.2l8 and ]4.Z53) and Community Development Block Grant/ State's Program(CFDA No. 14.228) Observation Ernst & Young notes that the County received a monitoring report on May 21,2012 over the CDBG grant program from HUE)which had findings over the County's subrecipient agreements. l'he findings were: (I) The agreements did not have the correct number of years required for retention. Some of the agreements had six years and others only had three years, whereas the number of required retention years is four years. (2) Some of the specific provisions mentioned in the agreements did not encompass the entire provision as indicated in 24 CFR 570.503. l'he monitoring report did acknowledge that the agreements do refer to the C'DB(i regulations at 24 CFR Part 570 as a general basis for compliance with the requirements, Hov/evcc some of the required provisions as Subpart K were not included. We note that the agreement with Collier County Public Schools contains a retention period of 6 years and only references the 24 CFR Part 570. '1 he agreement with City of Naples contains a retention period of three years and only references the 24 CFR Part 570. The agreement with David Lawrence contains a retention period of three years and only references the 24 CPR Part 570. The agreement with Goodwill Industries contains a retention period of six years and only references the 24 CFR Part 570. And finally, the agreement with Big Cypress contains a retention period of three years and only references the 24 CFR Part 570. Recommendation We recommend that the County revised all aforementioned subrecipients agreements in order to ensure compliance with HUE). Monogrmen/'xRu`pwn/a As part of corrective actions, an updated subrecipient template was developed for CDBG grant programs as outlined in the response to the grantor agency's review. The template was developed and reviewed with collaboration of the OMB Grants Compliance Office to ensure all current provisions were cited within the agreement. The template is currently in use for all new sub awards. Annually,the template will be reviewed for any changes in HUD provisions as part of the customary funding cycle. Further remedial actions were taken to correct past agreements. On 12/11/12. the Department brought forth eight(8) subrecipient agreement modifications for BCC approval to correctly cite the retention period (Items |6.U.7 and !6.D.A). um'/m5zoo 2 16010 " |� '|| ||i|||!/'|!|}�|||||/'` '' %�«� �� |� �| |� �| /'' ��/ �3��° ^~ ��UNG | / 2012 — 2: Employee Iitnesheetm ' U.S. Department of Housing and Urban Development: CD8 — Entitlement Grants Cluster (14.218, 14.25]); Community Development Block Grant/ State's Program (14220) and Florida Housing Finance Corporation: State Housing Initiatives Partnership Program (8|UP—j29Ul). Ohseruxion During our testing of payroll-related expenditures. \Ne noted 4 titnesheets out of a total of 186 timesheets tested throughout all m 'nrtedcraluodotutepnugrumu (|ntu|iu&0.l |Y6oypoyro|| expcoditum:suburged \o each program)that were submitted by employees were not properly signed by either the employee or their supervisor. Where the timesheet was missing the signature of the employee, we noted the timesheet had been approved by the employee's supervisor supporting the charge. Further. 0M0 Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, requires that time sheets be signed by each employee to support time charged to specific grant programs. Recommendation We recommend that the County put into place necessary procedures to ensure that all timesheets are properly signed(h both the employee and his!her direct supervisor). /Nanup/v/oo/'x Response During FY 2013. the County established a committee to provide assistance to HHVS to formalizing business operations into protocols and written procedures.The payroll process has been identified as a top priority. Human Resource personnel are in attendance to ensure current practices and policies are understood. 0K48 is in attendance to ensure audit compliance is understood and finding concerns are addressed through proper internal controls. Timesheet signatures were discussed at the 207/13 meeting with all pertinent staff to ensure the importance of properly signed timesheets is understood as well as clarify the role each signatory prior to submitting the timesheet for processing. Based on our review of the exceptions. we noted that the impact of these exceptions to each major federal program and state project, individually and in aggregate, was not significant and below our questioned cost threshold. oz 3 |�o�'/ u^o 1 6 1:11 0 LRNST ~ YO UNG 11,1 1 U |// |U| | v' 2011-1 Grant Compliance Observation 1)uring our testing of the County's various federal and state grant proQrumo, we noted non-compliance over the management of several grant programs in the tbllowing areas: • Payroll allocation and processing errors • Subreci pient documentation and monitoring * Eligibility • Treatment of change orders • General reporting • ARRA Section 1 512 reporting • Period of availability Recommendation We recommend enhanced training of employees in grant compliance and more thorough supervisory review of grant trooauutionu, documentation and reporting. We also recommend the County consider implementing a central grant management or grant compliance office of individuals to more effectively monitor grant compliance. Management's Response Management concurs with the recommendation of the auditors. In light of continuing audit findings, internal audit review and other actions management was made aware of, the County replaced the prior Director in Housing. Human and Veteran Services(HHVS) with a top management team member in late August 2011 to restructure the entire HHVS Department and implement effective controls. processes and procedures. Realizing that this alone was not enough and wanting to effect changes throughout the entire organization. County Manager, Leo Ochs, submitted a grants reorganization plan to the Board of County Commissioners on January 30, 2012. In effect, all administrative grant compliance functions were centralized at the corporate level under the Office of Management and Budget(OMB). 4 1302-1025260 1 6 1 || „Hwy | U | FI ~ ~ `ST& - ~ — '-|111 1 111 i ." .. ^ This centraliza on will allow the entire organization to benefit from the substantia grants accounting and compliance expertise that exist within that operation. While responsibilities for gram program management and service delivery will remain with the operating units, the key areas of grant compliance such as cash management, procurcmcuz, monitoring, roconoi|iaAion, and reporting will be centrally managed and monitored across the agency. OMB will implement this centralized grants management model in several phases over time. The immediate focus is bringing obvious noncompliant activities, such as identified in this Single Audit Report and prior years' reports hack into adherence with grantor requirements. 0\4D staff will become fully imbedded in the Agency's day to day administrative grant 0unchmos and existing grants accountants serving under the Administrative Services Division will be reassigned to the OMB. These employees will be deployed in key operating units to implement consistent business processes and internal controls and carry out corrective actions. Current Status The implementation of centralizing grants management has resulted in improvements over the prior year. Centralized processes continue to be developed and rolled out countywide to Departments with the priority given to those Departments with the greatest need.Need is measured not only by the quantity of noncompliant matters but the severity of noncompliance as well. Collier County continues to move forward to a position of proactive compliance which allows established internal controls in FY 2012 to be strengthened. The progress can be observed in management's responses whereby a number of noncompliant items were remediated during the year either by independent actions of Department staff working with OMB or by review of Collier's independent auditors and taking immediate action. In FY20\].OMB will focus on growing a culture of single audit awareness and foster team management of grants compliance between program and fiscal staff in order to promote checks and balances,efficient oversight and ultimately ensure compliance to the greatest extent. /mz'Tozroo 5 1 6 I U | ||U|�U|U»/" | | / 1|j ��/ �� | | | � |UU � �:� ��/��« ~~ ��«�� ' | C. OTHER REQUIRED COMMUNICATIONS The Rules ?t the Auth/Or General. Section 10.554 (1)(i)(1), require that we addr ss in the management letter v/hcder or not corrective actions have been taken to address significant findings and recommendations made in the preceding annual financial audit report. The status of recommendations made in the preceding annual financial audit is included above. In connection with our audit, we noted no instances of noncompliance with Section 218.415, Florida Statutes regarding the investment of public funds. lhe Rules of the Auditor General. Section lO.5j4(l)(i)(3).require that wc address ino management letter any recommendations to improve Collier County, Florida's financial management, accounting prucodunou, and internal controls. Current year recommendations to improve Collier County, Florida's financial management. accounting procedures.or internal controls are included above. I he Rules of the Auditor General. Section 10.554(1)(i)0). require that we address in a management letter any violations of provisions of contracts and grant agreements or abuse that have an effect on the financial statements that is less than material but more than inconsequential. The results of our audit disclosed no violations of provisions or contracts and grant agreement or abuse that would have an effect on the financial statement that is less than material but more than inconsequential. The Rules u/the Auditor General. Section 10.554(1)(0(5). require disclosure in the management letter of the following matters, if not addressed in the auditor's report on internal control over financial reporting and on compliance and other matters or in the schedule of findings and questioned costs, and are not clearly inconsequential: (a) Violations of laws, ,uleo, regulations, and contractual provisions or abuse that have ocoun:d, or are likely to have occurred,would have an immaterial effect on the financial statements, and were discovered within the scope of the audit; (b) Control deficiencies that are not significant deficiencies, including,but not limited to: (|) Improper or inadequate accounting procedures (o.g., the omission of required disclosures from the annual financial statements); (2) Failures to properly record financial transactions; and (3) Other inaccuracies, shortagcs, deDz}catiuns, and instances of fraud discovered by, or that come to the attention of the auditor. nm'/m5u0 6 1 6 01 0 mots i••• 11 tRNST&YOUNG The results of our audit disclosed no violations of laws, rules, regulations, and contractual provisions or abuse, no improper or illegal expenditures, and no control deficiencies other than the internal control recommendations included above. The Rules of the Auditor General, Section 10.554(1)(i)(6). also require that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. In that regard. Collier County. Florida was established under Chapter 107, Section I. Florida Statutes. The legal authority for Collier County and its component units are discussed in Note I to the financial statements. During the course of our audit of the County, nothing came to our attention that would cause us to believe that the County was in a state of financial emergency.as defined by Section 218.503(1),Florida Statutes. As required by the Rules of the Auditor General, Section 10.554(1)(i)(7)(b), the County filed its report pursuant to Section 218.32(1)(a), Florida Statutes. Based on our review of the financial information contained in this report, no material differences were found in comparing this information to that of the basic financial statements. As required by the Rules of the Auditor General, Sections 10.554(I)(i)(7)(c) and 10.556(7), we applied financial condition assessment procedures. It is management's responsibility to monitor the County's financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. This report is intended solely for the information and use of the Board of County Commissioners, management and the Auditor General of the State of Florida, and is not intended to be and should not he used by anyone other than these specified parties. it44.41,t March 6,2013 1302-1025260 7 16010 THIS PAGE INTENTIONALLY LEFT BLANK 16010 ANNUAL DEBT REPORT (UNAUDITED) Pursuant to the Collier County Debt Policy the following Tables were prepared for the fiscal year ended September 30, 2012. Table 1. Calculation of Collier County General Governmental Debt Ratio Table 2. Calculation of Collier County Enterprise Debt Ratios . „ 16D10 4 TABLE 1 Calculation of Collier County General Governmental Debt Ratio For the Fiscal Year Ended September 30,2012 Bondable revenues,as defined by Collier County Debt Policy: Current Ad Valorem Taxes $ 242,806,731 Governmental Impact Fees 17,265,254 Half Cent Sales Tax 29,712,986 Developmental Fees 13,057,784 State Revenue Sharing 7,968,291 5th Cent Local Option Gas Tax 4,988,238 6th Cent Local Option Gas Tax 6,523,265 Constitutional Gas Tax 3,926,124 Seventh Cent Gas Tax 1,699,985 Ninth Cent Gas Tax 1,387,266 Parks and Recreation Fees 6,960,575 Tourist Development Tax 14,898,077 Court Facilities Fees 1,158,998 Communications Services Tax 5,346,777 Total bondable revenues $ 357,700,351 Fiscal 2012 governmental debt service requirements: Series 2003 Capital Improvement Bonds Principal: $ 1,450,000 Interest: 986,072 Series 2005 Capital Improvement Bonds Principal: 6,110,000 Interest: 4,669,644 Series 2003 Gas Tax Bonds Principal: 5,975,000 Interest: 2,575,203 Series 2005 Gas Tax Bonds Principal: 1,530,000 Interest: 4,501,612 Series 2010 Special Obligation Bonds Principal: 1,690,000 Interest: 2,358,313 Series 2010E Special Obligation Bonds Principal: 2,575,000 Interest: 969,925 Series 2011 Special Obligation Bonds Principal: Interest: 937,045 State Infrastructure Bank Loan Principal: 1,913,449 Interest: 126,551 Total fiscal 2012 governmental debt service requirements $ 38,367,814 Governmental debt ratio of fiscal year 2012 debt service requirements to total bondable revenues(13.0%maximum allowed by County policy) 10.7% Notes: Debt service is based upon current amortization tables for the fiscal year indicated. Debt prepayments are not included as debt service requirements. 16010 TABLE 2 Calculation of Collier County Enterprise Debt Ratios For the Fiscal Year Ended September 30,2012 Collier County Water and Sewer District: Total Sales Revenue $ 98,634,958 Allowance for Funds Prudently Invested 1,829,187 Miscellaneous Revenue 2,219,738 Total Operating Revenue 102,683,883 Non-Operating Revenue 1,480,762 Gross Revenue 104,164,645 Less:Operation and Maintenance Expense(excluding Depreciation and Amortization) 58,155,432 Net Revenue Available for Debt Service(1) $ 46,009,213 Total Fiscal Year 2012 Debt Service on Bonds(2) $ 11,683,132 Net Revenue Debt Service Coverage on Bonded Debt (100%Required)-(1/2) 394% Other Pledged Funds: System Development Fees $ 8,731,883 Special Assessment Proceeds 26,658 Total Pledged Funds Available for Debt Service(3) $ 54,767,754 Total Fiscal Year 2012 Debt Service on Bonds(4) $ 11,683,132 Total Pledged Funds Debt Service Coverage on Bonded Debt (125%Required)-(3/4) 469% Total Pledged Funds Available for Debt Service After Payment of Bonds(5) $ 43,084,622 Total Fiscal Year 2012 Debt Service on Subordinated Indebtedness(6) $ 9,896,954 Calculated Coverage on Subordinated Indebtedness-(5/6) 435% Total Pledged Funds Available for System Purposes $ 33,187,668 ~~~ - - ----0 . . Summary Debt Statement for Fiscal Year 2012 General Governmental Debt: Collier County's Debt Policy sets the maximum allowable governmental debt ratio at 13.0%, and the County continues to operate below this self-imposed maximum. The Constitution of the State of Florida and the Florida Statutes set no legal debt limit. The governmental debt ratio is the ratio of debt service requirements to total bondable revenues, as defined by Collier County's Debt Policy. It should he noted that while ad valorem taxes are bondable for purposes of the governmental debt ratio calculation,they may only be pledged pursuant to voter referendum. The governmental debt ratio decreased from \|.lY4, oawf September ]0. 2Ol |, to 10.7% for the fiscal year ended September 30, 2012. The decrease in the debt ratio is primarily the result of an overall decline in annual debt service payments of 2.9%. The decrease in annual debt service payments is a result of the refinancing of portions of the Capital Improvement Bonds by the Series 2010, 2010I3 and 2011 Special Obligation Refunding Revenue Bonds. Within the bondable revenues. current ad valorem taxes decreased by 3.5Y6 due mainly to a decrease in taxable assessed value for fiscal 2012. Offsetting this decrease was a 42.9Y6 increase in governmental impact fee collections (non-water and wastewater impact fees), a 14.4Y6 increase in developmental fees, a 4.8% increase in half cent sales tax revenues and a 7.3% increase in tourist development tax revenues over fiscal year 2011. The recent payoff of the subordinate State Infrastructure Bank loan, coupled with the apparent stabilization of'general governmental revenues, will likely produce a decrease in the general governmental debt ratio for fiscal year ending 2013. Assuming no new debt issuance,this downward trend should continue. In January of 2012. Collier County refinanced portions of its outstanding Series 2003 and 2005 Capital Improvement Revenue Bonds with the Series 2011 Special Obligation Refunding Revenue Bonds. The Series 201 bonds have a fixed interest rate and an all in true interest cost of 2.6%. The partial refinancing of the Series 2003 and 2005 bonds achieved a net present value savings on the refunded bonds of 5.05%. In June of 2012, Collier County refinanced a portion of its outstanding Series 2003 Gas Tax Revenue Bonds with the Series 2012 Gas Tax Refunding Revenue Bonds. The Series 2012 bonds have a fixed interest rate and an all in true interest cost of 2.4%. The partial refinancing of the Series 2003 bonds achieved a net present value savings on the refunded bonds of 9.2%. Governmental Debt Ratings Table: [2/|A/2O!3) [ Fitch Moody's Standard J� Po*r'm • �"^'"'` Ratings `~~ ~ 2/19/2013) Capital Improvement Revenue Bonds AA- /\) | /\/\' Gas Tax Revenue Bonds AA- A2 A Aa2 AA Special Obligation Bonds AA A 1 6 0 1 0 .4, A rating of' AA loon indication by Fitch Ratings of an investment orudo instrument, but one which carries a slightly higher risk than a AAA rated bond. Fitch also uses intermediate c modifiers for each AA category, A rating of Aa2 is an indication by Moody's Investors Service of a high quality investment grade instrument with very low credit risk, but "their susceptibility to long-term risks appears somewhat greater" than a Aaa rated bond. & rating ofA| is an indication by Moody's of an investment grade instrument with low credit risk but the bond has elements present that suggest a higher susceptibility to impairment over the long term than a Aa investment. Moody's uses intermediate modifiers of | (higher)to 3 (lower) within the Aa and A ranges. A rating of AA is an indication by Standard and Poor's of an investment grade instrument issued by a "quality borrower" but with slightly more risk than a AAA grade investment. A rating of A is an indication by Standard and Poor's of an investment grade instrument but one more susceptible to adverse changes in circumstances and economic conditions than AAA or AA instruments. Standard and Poor's also uses intermediate modifiers for each AA category. The County's half cent sales tax revenues are pledged for the payment of all outstanding Capital Improvement Revenue bonds. Fiscal year 2012 sales tax revenues covered the current year debt service payments on all outstanding Capital Improvement Revenue bonds at 225%. The combined gas tax revenues are pledged for the payment of all the Gas Tax Revenue bonds. Fiscal year 2012 gas tax revenues covered the current year debt service payments on all outstanding Gas Tax Revenue bonds at 127%. Collier County Enterprise Debt: Currently, the Collier County Water and Sewer District (District) is the only County enterprise activity with bonded debt outstanding. The Collier County Debt Policy does not set a maximum allowable enterprise debt ratio, but coverage requirements are set by bond covenants. Net revenues, defined as operating revenues plus non-operating revenues less operating expenses, excluding depreciation, must cover bonded debt service at 100%. Total pledged funds, defined as net revenues plus system development fees and special assessments must cover bonded debt at 125Y6. Net revenue coverage on bonded debt was 394% and total pledged funds coveruge on bonded debt was 469% for fiscal year 2012. Net revenue available for debt service decreased during fiscal year 2012^ mainly due to a 2.6% decrease in operating revenues. Operating revenues decreased due to decreased water usage during fiscal year 2012. Total pledged funds coverage on bonded debt increased during fiscal year 2012 mainly due to an increase in water and wastewater impact fees collected during fiscal year 2012. The District's calculated coverage on subordinated debt, all in the form of State Revolving Fund Loans, is 435%. The total pledged funds coverage required by the loan agreements varies between 115Y6 and 125Y6` depending upon the individual loan agreement. The Collier County Water and Sewer District issued no debt during fiscal year 2012. 1 6 01 0 Enterprise Debt Ratings Table: Current Ratings (as of 2/19/2013) Fitch Moody's Standard & Poor's* Water and Sewer Revenue Bonds AA+ Aa2 *-Standard&Poor's does not currently rate Count y Water and Sewer bonds. A rating of AA is an indication by Fitch Ratings of an investment grade instrument but one which carries a slightly higher risk than a AAA rated bond. Fitch also uses intermediate +/- modifiers for each AA category. A rating of Aa2 is an indication by Moody's Investors Service of a high quality investment grade instrument, but "their susceptibility to long-term risks appears somewhat greater" than a Aaa rated bond. Moody's uses intermediate modifiers of 1 (higher) to 3 (lower) within the Aa. and A ranges. The District's current focus is the maximization of revenues within the existing rate structure, operating cost containment and risk based prioritization of capital projects. Over recent years this strategy has allowed the District to operate on a pay as you go basis, avoid additional borrowing and maintain financial stability. 1 6 D1 0 iliti SPI (' IAL-PURf,OSU FINANCIAI S I ATI- MI NTS Collier County, Florida Clerk of the Circuit Court Year Ended September 30, 2012 With Report of independent Certified Public Accountants LI.r' ill ERNST&YOUNG 1 6 DI 0 Collier County, Florida Clerk of the Circuit Court Special-Purpose Financial Statements Year Ended September 30, 2012 Contents Report of Independent Certified Public Accountants | Special-purpose Financial Statements Special-Purpose Balance Sheet—Governmental Funds 3 Special-Purpose Statement of Re enues. Expenditures.and Changes in Fund Balances—Governmental Funds 4 Special-Purpose Statement of Revenues. Expenditures. and Changes in Fund Balance— Budget and Actual —Ocnocxl Fund 5 Special-Purpose Statement of Revenues. Expenditures. and Changes in Fund Balance...... Budget and Actual . Court Services Fund(Budgetary Basis) 6 Special-Purpose Statement of Re‘enues, Expenditures.and Changes in Fund Balance Budget and Actual Public Records Modernization Fund 7 Special-Purpose Balance Sheet—Agency Funds 8 Notes to Special-Purpose Financial Statements 9 Combining Information Combining Balance Sheet Agency Funds 23 Statement of Changes in Assets and Liabilities—Agency Funds 24 Other Reports Report of Independent Certified Public Accountants on Internal Control Over Financing Reporting and on Compliance and Other Matters Based on an Audit of Special-Purpose Financial Statements Performed in Accordance With Government Auditing Standards 15 Management Letter 27 16fl10 ' ' / � ||i / !� |„ | U | s,?u&Young LLp if' Pi i;11 | / 1' 1 ''i �- - - '—J & - — — li 1 Y l N ' szmomwno,mmc /r � an�nmu�aamma !U |){ if | Tel ~zeuyssa000 H Far' ^/ s�1essnzno awe'. �mm Report of Independent Certified Public Accountants Honorable Dwight E. Brock, Clerk of the Circuit Court Collier County, Florida We have audited the accompanying special-purpose financial statements of each major fund and the aggregate remaining fund information of the Collier County, Florida Clerk of the Circuit Court (the Clerk of the Circuit Court), as of and for the year ended September 30, 2012 as listed in the table of contents. These special-purpose financial statements are the responsibility of the Clerk of the Circuit Court's management. Our responsibility is to express opinions on these financial statements based on our audit. The prior year summarized comparative financial information has been derived from the Clerk's special-purpose financial statements for the year ended September 30, 2011, and in our report dated December 14, 2011, we expressed unqualified opinions on the respective financial statements of each major fund and the aggregate remaining fund information. We conducted our audit in accordance with auditing standards generally accepted in the United States 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. We were not engaged to perform an audit of the Clerk of the Circuit Court's internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Clerk of the Circuit Court's internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes cxuminin8, on a test basis, evidence supporting the amounts and disclosures in the special-purpose financial statements, assessing the accounting principles used and significant estimates made by management and evaluating the overall special-purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. As discussed in Note I.the accompanying special-purpose financial statements referred to above were prepared for the purpose of complying with Section 218.39, Florida Statutes. and Chapter 10.577(3), Rules of the Auditor General for Local Governmental Entity Audits. These special- purpose financial statements are not intended to be a complete presentation of the Clerk of the Circuit Court's financial position and its changes in financial position. where applicable, thereof. for the year then ended in conformity with accounting principles generally accepted in the United States. Additionally, the special-purpose statements present only the Clerk of the Circuit Court and do not purport to, and do oot, present fairly the financial position of Collier County, Florida, as of September 30, 2012, and the changes in its financial position, where applicable, for the year then ended, in conformity with accounting principles generally accepted in the United States. 1212-1416400 | 1 6 010 '|U) / �|'�| � '| / |�U / x M ][�� | / ' / In our opinion, the special-purpose financial statements referred to above present fairly, in all material respects, the financial position of each major fund and the aggregate remaining fund information of the Clerk of the Circuit Court as of September 30. 2012` and the changes in financial position thereof and the budgetary comparisons for the general fund, court services fund and public records modernization fund for the year then ended in conformity with accounting principles generally accepted in the United States. In accordance with Government Auditing Standards, we have also issued our report dated December 18, 2012, on our consideration of the Clerk of the Circuit Court's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, reeulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testine of internal control over financial reporting and compliance and the results of that testing. and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an inteeral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Our audit was conducted for the purpose of forming opinions on the special-purpose financial statements that collectively comprise the Clerk of Circuit Court's financial statements. The combining information for the agency funds is presented for purposes of additional analysis and are not a required part of the special-purpose financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the special-purpose financial statements. The information has been subjected to the auditing procedures applied in the audit of the special- purpose financial statements and certain additional pmacedurco, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the special-purpose financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States. In our opinion, the information is fairly stated in all material respects in relation to the special-purpose financial statements as a whole. This report is intended solely for the information and use of the Clerk of the Circuit Court. nnooueecneni, the Board of County Commissioners of Collier County, Florida, and the Auditor General of the State of'Florida. and is not intended to he and should not he used by anyone other than these specified parties. December \Q, 20\2 2 1212-141(,406 16 010 .0 7, ;-', Z-=, r4 ,`-'7... 0e ...0 —...- : = ..0. 7C c..^. 00 .1. WI t'N'----. t''''r‘i--. t"-'0. 1, ,...-, r•-, 00 hi, ,,0 ri1 i•-■ t"-; em t"--; h; GC C . 7,-7- ... oe 1---- C. G., 7-,...„ C": C ,,,.., _ ...„ C X ..... r<1 N. h- '0 sO <"1 = . N , ....., C' 14 ...6 G t',1 MMG .-- ,I A' ■I, 4,1 V', e3 MI Z i... r.- r.I 00 ,..7., 4-,-, ,--, OC i N "1. 4,, = OC M G4. 'C t"- ,C ".-. ,b ,D "', G X ..•". 0, ZS "2:::' '2' ',;''. 4 ' e. .1., 6 ,...., -4' r.-: 4 ■■•::;'.c.,'. 'C w:. .,6 4 c,:. tr: v-: C" — C' C, —4 ,., ,c...." s.... o c c^, C. hl "I' "ir = MM -*;',.' 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E;.' ° " E te • '5 2 b m '..1 6 '... .' p g . 7.6.,1-.' 1"--; .2 I -1, rj i :! . -- , E',. .2, . -,: 2. ,4 E.: • L, t ... s- ... , ,' ,. , - ,3. , 0 ..•1 0 ,..,, - 1.-. ....., 0 16 010 Collier County, Florida Clerk of the Circuit Court Special-Purpose Statement of Revenues, Expenditures, and Changes in Fund Balance — Budget and Actual — General Fund Year Ended September 30. 2012 Variance With Final Budget Budget Positive Original Final Actual (Negative) Revenues; Charges for services $ 2,167.400 $ 2,715,200 $ 2,775,290 S 60,090 Interest income 25,000 25,000 18,348 (6,652) Total revenues 2,192,400 2.740,200 2,793,638 53,438 Expenditures: General government: Personal services 5,700,700 5,287,600 5,282,900 4,700 Operating expenditures 1.337,400 1,774,500 1,752,491 22,009 Capital outlay 392,300 916.100 915,998 102 'total expenditures 7,430,400 7,978,201) 7.951,389 26,811 Excess(deficiency)of revenues over (under)expenditures (5,238,000) (5,238,000) (5,157,751) 80,249 Other financing sources(uses): Transfers in: Collier County. Florida Board of County Commissioners appropriations 5,238,000 5,238,000 5,238,000 — Transfers out: Collier County. Florida Board of County Commissioners: Distribution of excess appropriations (80,249) (80.249) Total other financing sources(uses) 5,238.000 5,238,000 5,157,751 (80,249) Excess of revenues and other financing sources over expenditures Fund balance—beginning of year — Fund balance end of year S — $ — $ See accompanying notes. 1212-141b406 5 16010, • Collier County, Florida Clerk of the Circuit Court Special-Purpose Statement of Revenues, Expenditures, and Changes in Fund Balance Budget and Actual Court Services Fund (Budgetary Basis) Year Ended September 30, 2012 Variance With Final Budget Budget Positive Original Final Actual (Negative) Revenues: Intergovernmental $ 6,141,163 5 8,305,723 $ 8,041,861 $ (263,862) Total revenues 6.141,163 8,305,723 8,041,861 (263,862) Expenditures: General government: Personal services 5,751,463 6,933,392 6,722,413 210,979 Operating expenditures 389,700 595,037 502,081 92,956 Total expenditures 6,141,163 7,528,429 7,224,494 303,935 Excess of revenues over expenditures 777.294 817,367 40,073 Other financing uses: Transfers out: Distribution of excess court revenue to the State (777.294) (777,294) otal other financing uses (777,294) (777.294) — Excess of revenues and other financing uses over expenditures 40,073 40,073 Fund balance—beginning of year 238,975 238,975 Fund balance -end of year $ — $ 279,048 $ 279,048 Sec accompanying notes I212-;41640o 6 16010 0 Collier County, Florida Clerk of the Circuit Court Special-Purpose Statement of Revenues, Expenditures, and Changes in Fund Balance —Budget and Actual — Public Records Modernization Fund Year Ended September 30, 2012 Variance With Final Budget Budget Positive Original Final Actual (Negative) Rcvenucs Charges thr services » 1.2.65,000 5 1,165.000 $ 1,306.166 5 141,166 Interest income 9,500 9,500 7,203 (2,297) Total revenues 1,174.500 1,174,500 1,313,369 138.869 Expenditures General t;rrvernrnent Personal services 402.400 502,400 755,287 47,1'3 Operatm=g expenditures 348.189 588.159 502,072 386,1:7 Capital outlay 1,417.100 1,031,984 211,835 820,149 Total expenditures 2.567,689 2,722,573 1,469,194 1,253,379 Deficiency of revenues under expenditures (1,393,189) 11,548,073) (155,82") 1 392,248 Other financing sources(uses). Iansfers in from the Collier County.Florida Board of Counts Commissioners -. - Transfers out to other funds — Total other financing sources(uses) - Deficiency of revenues and other financing sources(uses)under expenditures (1,393,189) (1,548,073) (155,825) 1,392.248 Fund balance-beginning of year 2,864,871 2,6 16219 3,622 745 1,0(76.526 Fund balance--end of year S 1,471,682 S 1,068.146 5 3,466,920 8 2,,398,774 See ac compantfing notes. 1212.141641)6 7 1 6 D 0 Collier County, Florida Clerk of the Circuit Court Special-Purpose Balance Sheet Agency Funds September 30 2012 2011 Assets Cash and cash equivalents $ 21,872,332 $ 18.905,959 Total assets $ 21,872,332 $ 18,905,959 Liabilities Due to the Collier County, Florida Board of County Commissioners $ 353,461 $ 349,252 Due to other governments 643.304 1,917.563 Deposits 20,875,567 16.639,144 Total liabilities $ 21,872,332 $ 18,905,959 See accompanying notes. 1212-;41540(1 8 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements Year Ended September 30` 20|2 1. Summary of Significant Accounting Policies Reporting Entity The Collier County, Florida Clerk of the Circuit Court (the Clerk) is an elected constitutional officer as provided for by the Constitution of the State of Florida. The Clerk's budget is presented pursuant to Chapter 218. Florida Statutes. Additionally, a budget is submitted to the Florida Clerks of Court Operations Corporation for the court services fund. The Clerk's budget, including the public records modernization fund, is approved by the Clerk. The special-purpose financial statements presented include the general fund, special revenue funds, and agency funds of the Clerk's office. The accompanying special-purpose financial statements were prepared for the purpose of complying with Section 218.39, Florida Statutes. and Section 10.557(3). Ru/es ut/he Auditor General/or Local Governmental EntitvAucllls. Section 10.556(4), Rules of/he Auditor (ieneralfor Local Governmental Entity Audits, requires the Clerk to only present fund financial statements. Accordingly, due to the omission of government-wide financial statements and related disclosures including a management's discussion and analysis, these special-purpose financial statements do not constitute a complete presentation of the financial position of the Clerk as of September 30,2012 and the changes in its financial position for the year then ended in conformity with Governmental Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statements and Management's Discussion and Amolyn/x— for State and Local Governments, but otherwise constitute special-purpose financial statements prepared in conformity with accounting principles generally accepted in the United States. The financial activities of the Clerk, as a constitutional officer, are included in the Collier County, Florida Comprehensive Annual Financial Report. The general operations of the Clerk are funded by fees from third parties, appropriations from the Collier County. Florida Board of County Commissioners (Board). appropriations from the State of Florida, and interest income. Pursuant to Section 2}X.32(2) Florida Statutes, funds remaining in the general fund, at fiscal year-end in excess of amounts expended, are returned to the Board. Excess revenues returned to the Board are reflected as transfers out in the Clerk's general fund. Court-related operations are funded by the State via appropriations from the State of Florida, and a small child support grant: any surplus is returned to the State in August of each year. 1212-1416406 9 16010 Collier County, Florida Clerk of the Circuit Court Notes to SpeCiaLPurpnseFinaDci4\ Statements (continued) 1. Summary of Significant Accounting Policies (continued) Measurement Focus,Basis of Accounting,and Basis of Presentation I These special-purpose fund financial statements report detailed information about the Clerk. The focus of governmental fund financial statements is on major funds rather than reporting funds by type. Each major fund is reported in a separate column. Governmental Funds Governmental funds are accounted for using the flow of current financial resources measurement focus. Only current assets and current liabilities, generally, are included on the special-purpose balance sheet. Operating statements for these funds present increases (i.t., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. 'The Clerk reports the following major jor governmental funds: Ganano/ fund— Tho general fund is used to account for all revenue and expenditures applicable to the general operations of the Clerk. which are not accounted for in another fund. All operating revenue not specifically restricted or designated as to use, is recorded in the general fund. Conr/ Serv/caxFxnd— Thio fund was established to account for court-related filing fees. service charges, fines, court costs. appropriations and expenses of the Clerk as mandated by Section 28.35, Florida Statutes Public Records &&/dxrw/:at/on Fund— ]'hio fund is mandated by Section 28.24(12)(d), Florida Statutes, to he held in trust by the Clerk and used exclusively for equipment and maintenance of equipment, personnel truiniug, and technical assistance in modernizing the public records system of the office. Effective July 1, 2004, an additional amount is collected pursuant to Section 28.24 (12) (e), F/or/cia Statutes, and used exclusively for funding court-relat d technology needs. |0 o1�/f/wO 16010 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 1. Summary of Significant Accounting Policies (continued) With the implementation of Revision 7 to Article V on July |` 2004, the Clerk's activities are classified as court-related and non-court-related. The Clerk's general fund activity, which is classified as non-court-related, is funded through service charges for recording instruments and documents into the official records, interest income, and transfers in from the Board. Court-related activities are funded through an appropriation from the State of Florida and a small child support grant, These court fees and appropriations are to be used exclusively for funding court-related operations of the Clerk. The excess of revenues collected over expenditures is returned to the Florida Clerks of Court Operations Corporation at the close of the state fiscal year on June 30, annually. 'The modified accrual basis of accounting is used by governmental funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become measurable and available to finance current liabilities of the fiscal year). For this purpose, the Clerk considers revenues to be available if they are collected within 60 days after year-end. Expenditures are recorded when the related fund liability is incuoed, except for certain compensated absences,which are recognized as expenditures to the extent they have matured. Charges for services, interest income, and other revenues are recognized as they are earned and become measurable and available to pay liabilities of the current period. Florida Statutes provide that the amount by which revenues and transfers exceed annual expenditures for the general fund be remitted to the Board immediately following the fiscal year for which the funding was provided or following the fiscal year during which other revenues were recognized. The amount of this distribution is recorded as a liability and as an other financing use in the accompanying special-purpose financial statements. Section 28.37, Florida Statutes, provides that all court related revenues are considered State revenue effective July 1, 2009,and are to be remitted monthly to the Department of Revenue, Capital outlays expended in governmental funds are capitalized in the basic financial statements of Collier County. Florida rather than in the governmental funds of the Clerk. 1212'1416406 11 1 6 01 0 Collier County. Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 1. Summary of Significant Accounting Policies (continued) /\ddidona\|v, (bnC|crkreportoLhcfol|nvjogfundtypc: Fiduciary Funds Agency Funds— These funds are used to account for assets held by the Clerk in a trustee capacity or as an agent for individuals. private organizations, other governments, and other funds. The agency funds are custodial in nature(assets equal liabilities), and do not involve measurement of results of operations or hae a measurement focus. Agency funds arc accounted for using the full accrual basis of accountmg. Cash Equivalents Cash equivalents are defined as highly liquid investments with original maturities of three months or less. The Clerk does not currently hold investments. Compensated Absences Full-time employees of the Clerk are allowed to accumulate an unlimited number of hours of unused sick leave and up to 240 hours of unused vacation leave (with limited exceptions per the employee manual). Upon t*nniontion` employees receive 100% of allowable accumulated vacation hours and a percentage of unused sick leave, depending on years of service. Vacation leave and sick leave are included in operating costs of the general fund when the payments are made to employees. The Clerk is not legally required to accumulate financial resources for these unmatured obligations. Accordingly, the liability for compensated absences is not reported in the general fund of the Clerk, but rather is reported in the basic financial statements of Collier County. Florida. Prepaid Expenses The Clerk has elected to follow GASB Codification 1600.127 Other Expenditure Recognition Alternatives and expends maintenance costs as they are incurred and does not allocate the cost between periods. ° 1212-14 IMO() 12 • 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 1. Summary of Significant Accounting Policies (continued) Use of Estimates Tho preparation of these special-purpose financial statements requires management of the Clerk to make a number of estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the special-purpose financial statements and the reported amounts of revenues and expenditures during that period. Actual results could differ from those estimates. Comparative Data The special-purpose financial statements include certain prior year summarized comparative information in total but not at the level of detail required for a complete presentation in conformity with generally accepted accounting principles. Accordingly, such information should be read in conjunction with the Clerk's special-purpose financial statements for the year ended September 30. 2011, from which the summarized information was derived. Fund Balance Reporting and Governmental Fund-Type Definitions Fund balances are classified either as non-spendable or as spendable. Spendable fund balances are further classified in a hierarchy based on the extent to which there are external and/or internal constraints in how fund balance amounts may he spent. Non-spendable fund balances include amounts that cannot be spent because they are not in spendable form or are legally or contractually required to be maintained intact. There were no non-spendable fund balances at the Clerk as of September 30, 2012. Spendable fund balances are classified based on a hierarchy of the Clerk's ability to control the spending of these fund balances and are reported in the following categories: rcxUictcd, committed, assigned and unassigned. The Clerk's fund balances for the Court Services and Public Records Modernization fall into this category. Fund balances maintained in the Court Services fund and Public Records Modernization fund are restricted pursuant to certain Florida Statutes and have been presented as restricted fund balances in the fund financial statements in accordance with GASB Statement No. 54. 13 1 D 1 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 2.Budgetary Process Florida Statutes govern the preparation, adoption, and administration of the Clerk's annual budget. The Clerk prepares and approves the budget for the Clerk's non-court functions, including public records modernization fund and the budget related to the recording function based on anticipated fees. The budget of the Clerk for the general fund transfer from the Board is submitted to and approved by the Board. Pursuant to Section 28.38` Florida Stu/utes, a balanced court-related budget must be prepared on or before October 1 (for the period starting the next July 1 through June 30) and submitted to the Florida Clerks of' Court Operations Corporation (the Corporation). If the Clerk estimates that projected revenues are insufficient to meet anticipated expenditures, the Clerk must report the revenue deficit to the Corporation. Once the Corporation verifies the revenue deficit. the Clerk can increase fees up to thc maximum amounts specified by law to resolve the deficit. If a revenue deficit is still projected, a request can be submitted to release funds from the Department of Revenue Clerks of the Court Trust Fund. Effective July I. 2009, all revenues in the court fund are State revenues and remitted monthly to the State of Florida. The court functions are funded through a State appropriation based on ihe budget submittal to the Corporation. Fhe budget is prepared on a basis consistent with accounting principles generally accepted in the United States, except for the classification and presentation of the distribution of excess court revenue to the State for the Court Services Fund, which is treated as an other financing use (transfer out) for budgetary purposes and as an expenditure in the special-purpose statement of revenues, expenditures, and changes in fund balance in the court services fund. The annual budget serves as the legal authorization for expenditures. Any subsequent amendments to the Clerk's trunsErbudizet funded by the Board must be approved by the Board, amendments to the Clerk's fee budget are at the discretion of the Clerk, and any of the court budget must be approved by the Corporation for the court services fund. Expenditures may not legally exceed appropriations at the fund level. Appropriations lapse at year end. Budgetary control is maintained at the departmental major object expenditure level. Budgetary changes within major object expenditure categories are made at the discretion of the Clerk. [hc original budget is the first complete appropriated budget. The final budget is the original budget adjusted by all reserves, transfers, u||ooutionx, supplemental uppropriutiunu, and other legally authorized changes applicable to the fiscal year, whenever legally authorized. 1212-1416406 14 1 6 010 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 3. Cash and Cash Equivalents At September 30, 2012, the carrying value of the Clerk's cash and cash equivalents was as follows: Carrying Type Maturity Value Credit Rating Cash on hand N/A 7.600 N/A Demand deposits N/A 31.759,419 N/A Total cash and cash equivalents S 31,767,019 The Clerk maintains a cash pool for the deposits of all governmental and agency funds. Each fund type's portion of these balances is presented as cash and cash equivalents in the accompanying special-purpose financial statements. Interest income is allocated to each fund based on its proportionate balance in the pool. Cash and cash equivalents as of September 30, 2012, are reported as $9,894.687 and $21.872,332 in the governmental funds and fiduciary funds, respectively. Included in cash reported in the general fund is a $4 million deposit per an agreement for road development impact fees received from the developer which is payable in two equal installments to the Collier County Board in 2013 and 2014. Custodial Credit Risk At September 30, 2012, the Clerk's deposits were entirely covered by federal depository insurance or by collateral pledged with the State Treasurer pursuant to Chapter 280, Florida Statutes. Under this Chapter. in the event of default by a participating financial institution (a qualified public depository), all participating institutions are obligated to reimburse the governmental entity for the loss. Credit Risk The Clerk's policy is to follow the guidance in Section 219.075, Florida Statutes, regarding the deposit of funds received and the investment of surplus funds. Sections 219.075 and 218.415. Florida Statutes, authorize the Clerk to invest in Florida Prime (formerly the Local Government Surplus Funds Trust Fund) or any intergovernmental investment pool authorized pursuant to the 1212-1416405 15 = 16D10 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 3. Cash and Cash Equivalents (continued) Florida Inter-local Cooperation Act; Securities and Exchange Commission registered money market funds with the highest credit quality rating from a nationally recognized rating agency; direct obligations of the United States Treasury. federal agencies and inairurnsnty|idcu, or interest-bearing time deposits or savings accounts in banks organized under the laws of the United States and doing business and situated in the State of Florida, savings and loan associations which are under state supervision, or in federal savings and loan associations located in the State of Florida and organized under federal law and federal supervision. provided that any such deposits are secured by collateral as may be prescribed by law. Additionally, Florida Statutes allow local governments to place public funds vvi1b institutions that partic ipate in a collateral pool under the Florida Security for Public Deposits Act. The pool is administered by the State l'rcusurcr, who may make additional assessments to ensure that no public funds will be lost. interest Rate Risk The Clerk has no specific investment policy regarding interest rate risk and does not currently hold any investments. 4. Interest Income and Investment of County Funds Pursuant to Florida Statutes, Section 28.33, the Clerk invests all County funds in excess of those required to meet expenses. Effective July |. 2009. Florida Statutes, Section 28.33 was amended and interest income earned on these funds is revenue to the Board. Interest income is allocated to each fund based on its proportionate balance in the pool. Interest income of$18,348 is reported in the general fund for the year ended September 30, 2012, as the portion of interest earned on Clerk funds. 5. Capital Assets Capital assets used by the governmental fund type operations are capitalized in the basic financial statements of Collier County, Florida rather than in the governmental funds of the Clerk. Upon acquisition, such assets are recorded as expenditures in the governmental funds of the Clerk and capitalized at cost in the basic financial statements of Collier County, Florida. Capital assets are valued at historical ooat, or estimated historical cost if actual historical cost is not available. Donated capital assets are valued at their estimated fair value on the date received. 12u-1416406 16 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 5. Capital Assets (continued) The Clerk maintains custodial responsibility for the capital assets used by the office. No depreciation has been provided on capital assets in the accompanying special-purpose financial statements. However. depreciation expense on these assets is recorded in the basic financial statements of Collier County, Florida. 6. Long-Term Liabilities The following is a summary of changes in general long-term liabilities which are reflected in the basic financial statements of Collier County, Florida: October 1,2011 Additions Deletions September 30,2012 Accrued compensated absences S 1,711,963 $ 831,965 $ 783,292 $ 1,760,636 Of these obligations. approximately S805,667 is expected to be paid during the fiscal year ending September 30, 2013. These long-term liabilities are not reported in the special-purpose financial statements of the Clerk since they have not matured. 7. Employee Retirement Plan Substantially all full-time employees of the Clerk of the Circuit Court filling regularly established positions are eligible to participate in the State of Florida Retirement System (System), a cost-sharing multiple-employer defined benefit plan administered by the State of Florida, Division of Retirement. The System is a defined benefit plan for all state, and participating county, district school board, community college and university employees (Pension Plan). The System also offers eligible employees participation in an alternative defined contribution plan (Investment Plan). The Clerk of the Circuit Court participates in the Fleeted State Officers' Class. The plan is administered by the State of Florida. Contribution rates are established statewide for all participating governmental units. Accordingly, the actuarial information and related disclosures attributable to the Clerk of the Circuit Court's employees are not determinable. Employees enrolled in the plan prior to July 1, 2011, who retire at or after age 62 with 6 years of credited service, or with 30 years of service regardless of age. are entitled to a retirement benefit. payable monthly for life, equal to 1.60% for regular employees. 2.00% for senior management and 3.00% for county elected officials for each year of credited service times the final average 1212-1416406 17 !, 6 lei 0 Collier County Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 7. Employee Retirement Plan (continued) compensation. Employees enrolled on or after July 1, 2011, who retire at or after age 65 with 8 years of credited service or 33 years of service regardless of age, are entitled to the retirement benefits as outlined above. Final average compensation is the employee's average of the five highest fiscal years of salary earned during credited service for those enrolled prior to July L 2011, and the eight highest fiscal years of salary for those hired on or after July 1, 2011. Vested employees may retire before age 62 and receive benefits that are reduced 5% for each year prior to normal retirement age. Employees participating in the Investment Plan are vested after one year of service with no age requirement. The System also provides death and disability bene:fiio. Benefits are established by Chapter 121, Florida Statutes, and Chapter 22B, Florida Administrative Code. The Deferred Retirement Option Program (DROP) is a program that provides an alternative method for payment of retirement benefits for a specified and limited period for members of the System, effective July 1, 1098. Under this program, the employee may participate as of their normal retirement date and have their benefits accumulated in the Florida Retirement System Trust Fund, earning interest, while continuing to work for a System employer. Employees enrolled in DROP prior to July |, 2011, earn interest on accumulated benefits in the Trust Fund at 6.5%, those enrolling on or after July |, 2011. earn interest at 1.3Y6. The participation in the program does not change conditions of employment. When the DROP period ends. maximum of 60 rnunthe, employment must be terminated. At the time of termination of employment, the employee will receive payment of the accumulated DROP benefits, and begin receiving their monthly retirement benefit (in the same amount determined at cctircnnent, plus annual cost-of- living increases). Investment Plan members are not eligible to participate in the DROP program. but Pension Plan members are eligible to roll their DROP lump sum into the Investment Plan as one of the distribution methods under the Pension Plan. The System publishes an annual report that provides ten-year historical trend information about progress made in accumulating sufficient assets to pay benefits when due. This report may be obtained by writing to the Division of Retirement Research Education and Policy Section 1317 VViocwood Boulevard, Building 8' Tallahassee, Florida 32399-1560, or by calling (#77)377'[7]7, oraccessing their Internet site at www.dms.MyFlorida.com. /oz'w/mu 18 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 7. Employee Retirement Plan (continued) The Clerk of the Circuit Court is required to contribute an actuarially determined rate. Rates from October \, 2011 through June 30, 2012, were 11.14Y6 for county elected officials, 6.27% for senior management, 4.91% for regular employees and 4.42% for DROP employees based on covered payroll. The current rates, effective July \, 2012, are 10.23%for county elected officials, 6.30Y6 for senior management. 5.18Y6 for regular employees and 5.44% for DROP employees based on covered payroll. In udditioo, as of July 1. 2011, employee contributions of 3.00% are required of all Pension Plan and Investment Plan members, except for those in DROP. Tbc contribution requirements of the Clerk of the Circuit Court are established and may be amended by the State of Florida. The Clerk of the Circuit Court's employer contributions to the plan for the years ended September 30, 2012, 2011 and 2010, were $696,309, $928,246 and $925'351` respectively, equal to the required contributions for each year. 8. Related l'arty Transactions and Due from Other Governments The Board provided funding for the Clerk in the amount of $5,238,000. The Supervisor of Elections provided funding in the amount of a $37,000 fee for financial services performed by the Clerk. At September 30, 2012, the Clerk had a payable due to the Board of $438,939 comprised as follows: I)istribution of excess fees 80,249 Amounts due for various services 5,229 Agency funds due 353,461 T'otu| due to Board of County Commissioners 430'439 At September 30. 2012. the Board had a payable due to the Clerk of $14_578 comprised as follows: Amounts due for various services 14^578 Total due from Board olCounty Commissioners 14,578 1212-,4154vs 19 1 6 01 0 Collier County, Florida. Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 8. Related Party Transactions and Due from Other Governments (continued) Due from Other Governments At September 30, 2012, the Clerk has a receivable due from the Clerk Trust Fund at the Florida Clerk of Courts Operation Corporation to the Public Records Modernization Fund in the amount of $336,572. This amount is fully offset by deferred revenue, as the funds were not received within sixty days of September 30, 2012, but the amount is expected to be received within the next fiscal year. 9. Risk Management Collier County. Florida (the County) is exposed to various risks of loss, including, hut not limited to general liability, health and life, property and casualty, auto and physical damage. and workers' compensation. The County is substantially self-insured and accounts for and finances its risk of uninsured losses through an internal service fund. All liabilities associated with these self-insured risks are reported in the basic financial statements of the County. During the year ended September 30, 2Ol2, the Clerk was charged $2.K0l,779hy the County for participation in the risk management program. The County' retains the first $500,000 per claim for workers' compensation, and has purchased outside excess coverage for up to the statutory limits for each injury and illness. The County also provides coverage for $200,000 per occurrence for general liability and auto liability coverage and has purchased outside excess coverage for up to $1 million per claim. N. egligence claims in excess of the statutory limits set in Section 768.28. Florida Statutes, which provide for limited sovereign immunity of$100,000/$200,000 per occurrence can only be recovered through an act of the State Legislature. Property claims are subject to a 5% wind deductible and a $50,000 deductible for all other perils. T'hc County retains the first $100`000 per c|ainn/$200.000 per occurrence for public official errors and omissions and crime coverage and has purchased outside excess coverage for up to $5 million per claim.There have been no significant reductions in insurance coverage in the last year. Settled claims have not exceeded the insurance provided by third party carriers in any of the last three years. The County is self-insured for health claims covering all of its employees and their eligible dependents. The County retains the first $325,000 per covered member and has purchased outside excess coverage for all claims exceeding this amount. An actuarial valuation is performed each year to estimate the amounts needed to pay prior and future claims and to establish reserves. 1212-1416406 20 1 6 01 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 10. Other Postcmoyluym000t Healthcare Benefits(OPEB) Plan The County follows GASB Stat oneo<45`Acooxn/ingomd}lnanc/n/Repor/hng6vEmo/nnxrx./or Postemployment Benefits other than Pensions in accounting for its post employment benefits. Plan Description The Clerk of the Circuit Court participates in a group health care plan that covers eligible retirees, and their dependents, of the Board and all Constitutional Officers with the exception of the Sheriff The Board administers the plan and establishes the benefits. The healthcare plan does not issue a stand-alone financial report, however additional actuarial information regarding the plan as a whole is disclosed in the notes to the financial statements of Collier County. Florida. tinder Florida Statutes, retirees originally hired prior to July 1. 20| |, oroo|igib}ctopurtioipate in the active medical plan by paying the active rat if they have attained age 62 and have 6 years of service or have at least 30 years of service. Employees hired on or after July ], 2011 are eligible to participate in the active medical plan by paying the active rate if they have attained age 65 and have 8 years of service or have at least 33 years of service. Employees eligible for a reduced benefit under the Florida Retirement System prior to age 62 (65 if hired on or after July 1, 2011) are also eligible to participate in the medical plan. The Clerk of the Circuit Court provides no subsidy to the retiree. or their dependents, for group health care. Funding Policy The contribution requirements of the plan members and the employers are established and may be amended by the County. Ihe plans are financed by the participating agencies on a pay as you go basis through the County's self-insurance internal service fund. Participating agencies contribute an additional amount per each active employee to fund retiree health care. The Clerk's office had an actuarial accrued liability of$27.139 as of September 30, 2012. 'Hie annual other postemployment benefit cost is calculated based on the annual required contribution (ARC) of the employer, an amount actuarially determined in accordance with G/\SB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities over a period not to exceed thirty years. An actuarial valuation on the plan as a whole was performed in January 2012. The notes to the financial statements of the County disclose additional information regarding the other post-employment bencfit plan as a whole. 1212'w16406 21 1 6 D 0 Collier County, Florida Clerk of the Circuit Court Notes to Special-Purpose Financial Statements (continued) 11. Claims and Contingencies Litigation Thc Clerk of the Circuit Court is routinely involved as defendant, plaintiff and as a -party in interest" in carrying out its statutorily and constitutionally assigned tasks. During the year ended September 30, 2012,the Clerk was involved in approximately 92.399 collection cases. These are court actions designed to collect fees and costs imposed by the courts in criminal cases. The Clerk was involved in approximately 383 bond forfeiture actions, Those cases involve collecting forfeitures of criminal appearance bonds. There are approximately ] 13 actions for foreclosure of property in which the Clerk has been a named defendant. The Clerk is involved in a class action involving the constitutionality of a Florida statute relating to ownership of interest earned on monies paid into the registry of the court and an inverse condemnation allegation asserting that the Clerk has improperly retained interest accruing on funds in the court's registry. The Clerk ified a Motion to Dismiss, which was denied. The Clerk has petitioned the Second District Court of Appeals to review. Review by that Court was denied. The Clerk has filed various motions for summary judgment. Hearings have been held but a written order has not yet been entered. The trial court has not yet ruled on the viability of a class action in this matter. The Clerk has and will continue to vigorously defend this action. 1212-1416406 22 16010 Combining Information 1212-1416406 iobibM-As Collier County, Florida Clerk of the Circuit Court Combining Balance Sheet Agency Funds September 30,2012 Jury and Clerk's Court Ordinary, Agency Registry Witness Total Assets Cash and cash equivalents 5 5,751.509 $ 16105.772 5 15,051 $ 21,872.332 To1a1 assets $ 5.751 509 $ 16,105.772 $ 15.051 $ 21,872,332 Liabilities Due to the Collier County,Florida Hoard of County Commissioners $ 353.461 $ $ — $ 353,461 Due to other governments 628.253 • 15.051 643.304 Deposits 4.769,795 16.105,772 20.875,567 Total liabilities S 5.751,509 S 16.105,772 S 15,051 S 21.872,332 1212-1416406 23 16D10 Collier County, Florida Clerk of the Circuit Court Statement of Changes in Assets and Liabilities— Agency Funds Year Ended September 30,2012 Balance Balance October 1, September 30, 2011 Additions Deletions 2012 Assets Cash and cash equivalents S 18,905,959 $ 153,018.389 S 150,052,016 S 21,872,332 Total assets $ 18,905,959 S 153,018.389 $ 150,052,016 $ 21,872,332 Liabilities Due to the Collier County.Florida Board of County Commissioners $ 349.252 $ 353.461 $ 349.252 353.461 Due to other governments 1,917,563 9.907.679 11.181.938 643304 Deposits 16,639.144 142,757.249 138.520.826 20,875,567 Iota!liabilities $ 18,905959 $ 153.018389 S 150.052.016 $ 21 872 332 1212-14If4O6 24 16D10 Other Reports 1212-1416446 1 6 DI 0 11 1 ynill illi 1 ' ill ERNST&YOUNG Ernst&Young LLP III II 1 1 1111 III '' 1 1 5100 Town(((nlet(ncle Bcca FWon r I 11486 1 So 1'('(`,(3000 1 Fax +1 561 955 8203 ww,,Ad ey.:cm Report of Independent Certified Public Accountants on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Special-Purpose Financial Statements Performed in Accordance with Government Auditing Standards The Honorable Dwight E. Brock, Clerk of the Circuit Court Collier County. Florida We have audited the special-purpose financial statements of each major fund and aggregate remaining fund information of the Collier County, Florida Clerk of the Circuit Court (the Clerk of the Circuit Court)as of and for the year ended September 30. 2012, and have issued our report thereon dated December 18, 2012, which describes that such special-purpose financial statements have been prepared for the purpose of complying with Section 218.39, Florida Statutes. and Chapter 10.557(3), Rules of the Auditor General,fbr Local Governmental Entity Audits. We conducted our audit in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards. issued by the Comptroller General of the United States. Internal control over financial reporting Management of the Clerk of the Circuit Court is responsible for establishing and maintaining effective internal control over financial reporting. In planning and performing our audit, we considered the Clerk of the Circuit Court's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the special- purpose financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Clerk of the Circuit Court's internal control over financial reporting. Accordingly. we do not express an opinion on the effectiveness of the Clerk of the Circuit Court's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees. in the normal course of performing their assigned functions. to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented. or detected and corrected on a timely basis. 1212-14,6406 25 16D10 �UUUU|m'" i� |'/'' l�� / 11 | � / ��/ W��/�S" ^= �x� �xN�� |U[ / ) 1 U/ / | Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not des gned to identify all deficiencies in internal control that might be deficiencies, oignificantdcfiCiencico or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to he material weaknesses. as defined above. Compliance and other matters As part of obtaining reasonable assurance about whether the Clerk of the Circuit Court's special- purpose financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of |uvvs` regulations, contracts and grant agreements, noncompliance with ith which could have a direct and material effect on the determination of the special-purpose financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and. accordingly. we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. We noted certain matters that we reported to management of the Clerk of the Circuit Court in a separate letter dated December I 8.201 2 This report is intended solely for the information and use of the Clerk of the Circuit Court's management, the Board of County Commissioners of Collier County, Florida, and the Auditor General of'the State of'Florida and is not intended to be and should not be used by anyone other than these specified parties' 7.)401/Y4,,fat y014/Y1, � �L. December |8, 20i2 1212-141ae,6 1 6 D1 0 |/'` H| |i � |!|/�||�i|1|n»' �� sms &v«w�LLP ^ | ! /U | ' ��/�S° �� s«��//�«� 5th`50 ce'ter rcw 111! a� a*n, r, sV�“ '|}| | n ~ su1 955 8000 m. / sa, ps* ev cr m Management Letter Honorable Dwight F. Brock, Clerk of the Circuit Court Collier County, Florida We have audited the special-purpose financial statements of each major jor fund and the aggregate remaining fund information of the Collier Coun|y, Florida Clerk of the Circuit Court (the Clerk of the Circuit Court)as of and for the year ended September 3O^ 20|2, and buvc issued our report thereon dated December 18,2012. We conducted our audit in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Stunoards, issued by the Comptroller General of the United States. Addbionxlly` our audit was conducted in accordance with the provisions of Chapter 10.550. Rules of the Auditor General, which govern the conduct of local governmental audits performed in the state of Florida and require that certain items be addressed in this letter. We have also issued our report dated December 18, 2012, on internal control over financial reporting and on compliance and other matters based on an audit of special-purpose financial statements performed in accordance with Government Auditing Standards. Disclosures in that report should be considered in conjunction with this management letter. We have the following suggestions for improvement in accounting procedures and controls. Current Year Findings and Recommendations There no findings nrr�oonznncndn ions as a result of year crcvvcr� � . Prior Year Findings and Recommendations There were no findings or recommendations made during the years ended September 30, 2011 and 2010. Other Required Communications No matters of noncompliance with Section 218.415, Florida Sm/u/os` regarding the investment of public funds were identified within the scope of our audit. The results of our uudit disclosed no violations of laws, rules, regulations or contractual provisions or abuse, no improper or illegal expenditures, and no control deficiencies. 27 1212-1416406 16 DID „ 172 ERNST&YOUNG i 1 The Clerk of the Circuit Court was established by the Constitution of the State of Florida, Article VIII. Section 1(d). Section 10.554(1)(i)8.. Rules of the Auditor General, requires a statement as to whether or not the Clerk complied with Section 28.35 and 28.36. Florida Statutes, regarding the budget and performance standards certified by the Florida Clerk of Courts Operations Corporation (the Corporation). The results of our audit did not identify any instances of noncompliance that are required to be reported, with the exception of the Clerk's retention of 10 percent of all court- related fines collected by the Clerk being deposited into the Clerk's Public Records Modernization Trust Fund in accordance with Section 28.37(2). Florida Statutes. Management has reported the issue to the Corporation and the issue has been resolved. This management letter is intended solely for the information and use of the Clerk of'the Circuit Court, management. the Board of County Commissioners of Collier County, Florida, and the Auditor General of the State of Florida, and is not intended to be and should not be used by anyone other than these specified parties. 4.444).,t youl-LLP December 18, 2012 1212_14164o6 28 6 n 0 4 Assurance I Tax I Transactions I Advisory Abo't Ernt 16 (110 ORDINANCE NO.2013- 69 AN ORDINANCE REPEALING ORDINANCE 87-25 AS AMENDED,WHICH ORDINANCE ESTABLISHED THE COLLIER COUNTY PURCHASING DEPARTMENT AND ADOPTED A PURCHASING POLICY, AND REPLACING IT WITH THIS NEW ORDINANCE, TO BE KNOWN AS THE COLLIER COUNTY PURCHASING ORDINANCE, WHICH ORDINANCE SETS FORTH ITS PURPOSE AND APPLICABILITY; PROVIDES FOR DEFINITIONS; ESTABLISHES AND SETS FORTH THE DUTIES OF A PURCHASING DEPARTMENT AND PURCHASING DIRECTOR; PROVIDES FOR A PURCHASING MANUAL; PROVIDES FOR PURCHASES UNDER $50,000, AND FOR PURCHASES OVER 550,000; PROVIDES FOR A COMPETITIVE BID PROCESS, THE PROCUREMENT OF PROFESSIONAL SERVICES, COMPETITIVE PROPOSALS, AND PROCUREMENT OF DESIGN-BUILD CONTRACTS; ESTABLISHES POLICIES FOR SMALL AND DISADVANTAGED MINORITY AND WOMEN BUSINESS ENTERPRISES AND FOR PREFERENCE TO LOCAL BUSINESSES; PROVIDES FOR PAYMENT OF INVOICES AND ADVANCE PAYMENTS FOR GOODS AND SERVICES; PROVIDES FOR PROCUREMENTS BASED ON STANDARDIZATION, COOPERATIVE PURCHASING ORGANIZATIONS AND GOVERNMENT CONTRACTS; SETS FORTH A PROCEDURE FOR CONTRACT ADMINISTRATION AND FOR BONDS; PROHIBITS UNAUTHORIZED PURCHASES INCLUDING SUBDIVIDING PURCHASES; SETS FORTH A PROCEDURE FOR BID PROTESTS AND CONTRACT CLAIMS; PROVIDES FOR PURCHASES DURING EXIGENT CIRCUMSTANCES, EMERGENCIES AND BOARD RECESS PERIODS; PROVIDES FOR INSPECTING AND TESTING; PROVIDES FOR SURPLUS PROPERTY; PROVIDES FOR A PURCHASING CARD PROGRAM; PROHIBITS CONFLICT OF INTERESTS; SETS FORTH A PROCEDURE FOR THE DEBARMENT AND SUSPENSION OF VENDORS; AUTHORIZES THE BOARD TO WAIVE THESE PROVISIONS WHEN APPROPRIATE; AND LASTLY PROVIDES FOR CONFLICT AND SEVERABILITY, INCLUSION INTO THE CODE OF LAWS AND ORDINANCES,AND AN EFFECTIVE DATE. WHEREAS,the Board of County Commissioners(the Board)desires to seek the maximum value for the County by procuring the best value in obtaining commodities and contractual services; and WHEREAS,the Board must approve all purchases for valid public purpose and approve all expenditures; and WHEREAS, obtaining as full and open competition as possible on all purchases and contracts and maximizing volume discounts by consolidating purchases and buying"in bulk" when practical serves to further the County's goals and is in the best interest of the taxpayers of Collier County; and 1 1 6 01 0 WHEREAS,the Board of County Commissioners desires to ensure the County receives all tax exemptions to which it is entitled;and WHEREAS, it is in the best interests of the County for all its agencies and departments to cooperate so as to secure maximum efficiency. NOW THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY,FLORIDA,that: SECTION ONE: Title and Citation. This Ordinance shall be known and may be cited as the "Collier County Purchasing Ordinance"or"Purchasing Ordinance." SECTION TWO: Purpose. The purpose of this Purchasing Ordinance is to codify and formalize Collier County's Purchasing Policy, to provide for the fair and equitable treatment of all persons involved in public purchasing by the County, to maximize the purchasing value of public funds in procurement,and to provide safeguards for maintaining a procurement system of quality and integrity. Any provision of this Ordinance in conflict with statute is null and void as to the conflict. SECTION THREE: Applicability. (a) This Purchasing Ordinance applies to the procurement of goods and services by the County after the effective date of this Purchasing Ordinance. This Purchasing Ordinance shall apply to all expenditures of public funds by the Board of County Commissioners for public purchasing, irrespective of the source of the funds. Nothing in this section shall prevent the County from complying with the terms and conditions of any grant, gift or bequest that is otherwise consistent with law. (b) Nothing contained herein shall be construed as requiring Collier County's Constitutional Officers (Clerk of the Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector), Court Administration, State Attorney, Public Defender or the Collier County Metropolitan Planning Organization non-county funds to be covered by the provisions of this Purchasing Ordinance. However, the services of the Collier County Purchasing Department and Purchasing Director may be made available for consultation. SECTION FOUR: Definitions. Agency shall mean all departments, divisions, units and offices under the Board of County Commissioners, including the Collier County Redevelopment Agencies, the Collier County Airport 2 6 P)1 0 Authority, Collier County Water Sewer District and all departments under the auspices of the County Manager. Change Order shall mean a written order by a project manager, approved by the Purchasing Director and the Board of County Commissioners, directing the contractor to change a contract's amount, requirements, or time. All changes must be within the original scope of the contract and in accordance with the Board approved contract's changes clause or, if no such clause is set forth within the agreement, in accordance with this Purchasing Ordinance. Consultant/Contractor/Supplier I Vendor shall mean a provider of goods or services to the County agency. These terms may be used interchangeably. Continuing Contract shall mean a contract for professional services with no time limitation except that the contract must include a termination clause. Continuing contracts must contain sufficient details of goods and services to be procured for proper audit. County shall mean Collier County. County Manager shall mean the County Manager or County Administrator of Collier County, or designee, as defined in the County Administration Law of 1974, Ch. 125, Part III, Florida Statutes Disadvantaged Business Enterprise shall mean a small business concern certified by the Department of Transportation to be owned and controlled by socially and economically disadvantaged individuals as defined by the Surface Transportation and Uniform Relocation Act of 1987. Extension shall mean an increase in the time allowed for the contract period due to circumstances which make performance impracticable or impossible, or which prevent a new contract from being executed. An extension must be in writing, and may not change the contract's amount or requirements unless provided for in the original solicitation, contract, or as otherwise stated in this Ordinance. Fixed Term Contract is one in which the purchase of commodities or services are available for use Countywide by all agencies as deemed necessary in instances where it is impracticable to establish definitive quantities, ordering schedules, or the details of the specific work to be performed in advance of establishing the contracts(0. Typically, the term and fee schedules are fixed for a period of time. These contracts are often implemented by purchase orders or work orders and may be awarded to multiple firms. Invitation to Bid shall mean a written or electronic solicitation for sealed competitive bids with the title, date, and hour of the public bid opening designated and specifically defining the commodity. group of commodities, or services for which bids are sought, It includes instructions prescribing all conditions for bidding and will be distributed to registered bidders simultaneously. The invitation to bid shall be used when the agency is capable of specifically defining the scope of work for which a contractual service is required or when the agency is capable of establishing precise specifications defining the actual commodity or group of commodities required. 3 16010 Invitation to Negotiate shall mean a written or electronically posted solicitation for competitive sealed replies to select one or more vendors with which to commence negotiations before the procurement of commodities or contractual services. The invitation to negotiate is a solicitation used by an agency which is intended to determine the best method for achieving a specific goal or solving a particular problem and identifies one or more responsive vendors with which the agency may negotiate in order to receive the best value. Lowest responsive bid shall mean a bid submitted by the apparent lowest, qualified and responsive bidder whose bid response meets the needs of the County, as set forth in the invitation to bid. Minority business enterprise shall have the same definition as set forth in Florida Statutes Sec. 288.703, as amended from time-to-time, which presently means any small business concern as defined below which is organized to engage in commercial transactions, which is domiciled in Florida, and which is at least 51-percent-owned by minority persons who are members of an insular group that is of a particular racial, ethnic, or gender makeup or national origin, which has been subjected historically to disparate treatment due to identification in and with that group resulting in an underrepresentation of commercial enterprises under the group's control, and whose management and daily operations are controlled by such persons. For purposes of this definition, "small business" means an independently owned and operated business concern that employs 200 or fewer permanent full-time employees and that, together with its affiliates, has a net worth of not more than $5 million or any firm based in this state which has a Small Business Administration 8(a) certification. As applicable to sole proprietorships, the $5 million net worth requirement shall include both personal and business investments. Purchase or procurement shall mean the acquisition of goods or services, Purchasing Card shall mean a credit card officially assigned to specific employees under the purview of the Board of County Commissioners for the purpose of transacting small and/or strategic purchases. Purchase Order shall mean a contract which encumbers appropriated funds and which is directed to a single vendor to furnish or deliver commodities or services to the County. Purchasing Director is the Purchasing Director of Collier County. Purchasing Manual shall mean the Board of County Commissioners' adopted administrative procedures for implementing this Purchasing Ordinance. Purchasing Policy or Policies shall mean the purchasing practices and procedures outlined in this Purchasing Ordinance. Qualified proposer shall mean a proposer who has the capability to perform the services outlined in the request for proposal, and has the integrity and reliability which will assure good faith performance. 4 Renewal shall mean contracting with the same contractor for an additional contract term, only if pursuant to contract terms specifically providing for such renewal and prior to the expiration of the prior term. Request for Proposal shall mean a written or electronic solicitation for sealed proposals with the title, date, and hour of the submission deadline designated. A request for proposal includes,but is not limited to. general information, applicable laws and rules, functional or general specifications, statement of work, proposals instructions, and evaluation criteria. An agency shall use a request for proposals when the purposes and uses for which the commodity, group of commodities, or contractual service being sought can be specifically defined and the agency is capable of identifying necessary deliverables. Various combinations or versions of commodities or contractual services may be proposed by a responsive vendor to meet the specifications of the solicitation document. Responsive bidder or proposer shall mean a person or entity that has submitted a bid or proposal which conforms in all material respects to the invitation to bid, request for proposals, or other methods of formal solicitation. Single source refers to situations in which only one vendor is chosen to provide the goods or services because of its specialized or unique characteristics. Sole source is when there is only one vendor capable of providing a good or service. Standardization shall mean the adoption or selection of a common commodity (commodities), service(s), or a system(s) to be used by one or more County agencies to promote the cost-effective delivery of services. Woman Business Enterprise shall have the same definition as Minority business enterprise, excepting that the small business concern is at least 51-percent-owned by a woman or women. Work Order is a contract instrument issued under the terms and conditions of an approved continuing or fixed term agreement,which authorizes a contractor or consultant to perform a specific task within the broader scope of the master agreement.Nothing in the work order shall conflict with the terms and conditions of the fixed term contract,and all work done must fall within the scope and term of the underlying agreement. SECTION FIVE: Establishment of Purchasing Department and Purchasing Director. 1. There is hereby established the Collier County Purchasing Department, which shall be a distinct administrative department under the direction of the County Manager. 2. The Purchasing Director of the Purchasing Department shall have the authority to negotiate all purchases for all Agencies except as required by State, Federal or Local Law. In keeping with Chapter 125, Florida Statutes, this Purchasing Ordinance grants to the Purchasing Director only those powers and duties which are ministerial in nature and does not delegate any governmental power imbued in the Board of County Commissioners as the governing body of the County pursuant to Fla. Const. Art. VIII, § 1(e). To this end,the below specifically enumerated powers are 5 1 6 010 to be construed as ministerial in nature, for the purpose of carrying out the Board's directives and policies. SECTION SIX: Duties of Purchasing Department. Within the constructs of this Ordinance,the Purchasing Department shall be responsible for: 1. Seeking Maximum Value: Acting to procure for the County the highest quality commodities and contractual services at least expense to the County. 2. Encouraging competition: Endeavoring to obtain as full and open competition as possible on all purchases, services and sales. 3. Purchasing Analysis: Keeping informed of current developments in the field of purchasing, prices, market conditions and new products, and securing for the County the benefits of research conducted in the field of purchasing by other governmental jurisdictions, national technical societies, trade associations having national recognition, and by private business and organizations. 4. Purchasing Manual: Preparing and recommending for adoption by the Board of County Commissioners administrative procedures for the Agency known as a Purchasing Manual for the implementation of this Purchasing Ordinance. In keeping with Ord. No. 2004-66, such procedures shall be made part of the Collier County Administrative Code, with all adoptions, amendments, additions, revisions, or modifications made by resolution of the Board, The Purchasing Manual shall be maintained and published on-line for the benefit of the public. s. Forms: Prescribing and maintaining such forms to implement this Purchasing Ordinance and Purchasing Manual, 6. Non-Contract Purchases: Reviewing non-contract purchases under $50,000 to determine if an aggregated contract approach may provide value and offer pricing advantages to the County. 7. Tax Exemption: Procuring items for the County to exercise its tax exemption status when eligible. 8. Suspension and Debarment of Vendors: Overseeing and facilitating the suspension and/or debarment of vendors as set forth below. 9. Inquiry and Control: Full authority to: a. Question the quality, quantity, and kinds of items requisitioned in order that the best interests of the County are served; b. Ensure the timely, proper and orderly acquisition of services to the various operating departments; c. Ensure purchases are consistent with the Purchasing Ordinance; 6 16010 d. Determine if specific purchases should be approved by the Board prior to the purchase; and, e. Delegate Purchasing Director authority granted by this Purchasing Ordinance in whole or in part to Purchasing Department staff members. SECTION SEVEN: Purchases in General. 'Ihe Board shall, prior to payment, approve all expenditures with a finding that such expenditures serve a valid public purpose. SECTION EIGHT: Purchases under$50,000 The process for making purchases under$50,000 shall be set forth in detail in the Purchasing Manual. At a minimum: 1. A purchase shall not be artificially divided or split so as to qualify under this or any other section of this Purchasing Ordinance. Purchases under $1,000 will generally be processed using a regular purchase order, or, a purchasing card in accordance with Section 27 of this Purchasing Ordinance. 2. Operating department staff should make all reasonable efforts to purchase goods and services under Board approved contracts. In the event a contract is not available, staff will procure the highest quality items or services at the least expense to the County after approval by the Purchasing Director. Only the Board's Purchasing staff may issue a qualification based solicitation. SECTION NINE: Formal Competitive Threshold (Purchases in Excess of$50,000). A It is the intent of the Board of County Commissioners to establish an amount of fifty thousand dollars ($50,000) as the County's threshold for formal competitive purchases. All such purchases shall be accomplished by competitive sealed bid,by competitive selection and negotiation per Section 11) or by competitive proposals (per Section 12). Award of contracts shall be made by the Board to the lowest, qualified responsive bidder except where otherwise provided for in this Purchasing Ordinance or unless an exception is granted by the Board. Bid limits for requirements utilizing federal or state funds will be those required by said agency granting the funds or the County's requirements, whichever is more restrictive. All formal competition shall be procured under the supervision of the Purchasing Director. B. The requirement for formal competition may be waived by the Board of County Commissioners where permitted by law,under the following circumstances: 1. Purchase of library books, education and/or personnel tests, similar audio visual materials, periodicals,printed library cards,or other statutorily authorized exceptions. 1 6 01 0 2. Sole source purchases or single source purchases (pursuant to subsection D). 3. Valid public emergencies(pursuant to Section 25). 4. Where it is determined to be in the best interests of the County to do so. C. All purchases subject to formal competition shall be awarded by the Board of County Commissioners. Exemption For Single Source Commodities; Purchases of commodities and services from a single source may be exempted by the Board of County Commissioners from formal competition upon certification by the Purchasing Director of one the following conditions: 1. The item(s) is the only one available that can properly perform the intended function(s); 2. The recommended vendor/contractor is the only one ready, willing and able to meet the County's requirements; or 3. The requested exemption is in the County's best interest. E. Use of Past Performance Data: In order to promote the quality delivery of commodities and services. County departments shall record and consider the past performance of vendors in the award of contracts exceeding the competitive threshold. This objective shall be accomplished as follows: 1. The Purchasing Department shall be responsible for each of the following: a. Developing, implementing and maintaining administrative procedures, instructions and technologies necessary to collect past vendor performance data. b. Ensuring that relevant past performance data is properly gathered and considered prior to award of subsequent contracts. 2. Operating departments shall be responsible for each of the following: a. Conducting periodic performance evaluations of vendors under contract with the County pursuant to the procedures established in subsection 9.E.I a. b. Considering the past performance of vendors during the evaluation of bids and proposals pursuant to the procedures established in subsection 9.E.lb. F. Bidders and proposers competing for a prospective award (and their agents/representatives) will not be permitted to publicly or privately address the Board or individual Board members regarding a prospective purchase prior to the time of award unless requested to do so by the Purchasing Director or by a majority vote of the Board. 8 461310 4 SECTION TEN: Competitive Bid Process. A. Notice Inviting Bids: Announcement: Notice inviting bids shall be publicly posted by the Purchasing Department in a consistent public location at least ten(10)days preceding the last day established for the receipt of bid proposals. Specific projects or grants may require longer posting periods, in those instances the specific requirements would be used. Bids may be solicited and/or received in one or more steps as permitted by law and deemed appropriate by the Purchasing Director. 2. Scope of Notice: The public notice required shall include a general description of the commodities/services to be purchased or sold, the bid instructions and specifications, and the time and place for opening bids. 3. Bidders' List: The Purchasing Director shall also solicit sealed bids from qualified prospective vendors/contractors who have registered their names on the Collier County Purchasing Department vendor database, which will electronically send them a notice of the proposed purchase or sale. Notices sent to the vendors/contractors on the Collier County Purchasing Department vendor database shall be limited to commodities or services that are similar in character and ordinarily handled by the trade group to which the notices are sent. Vendors/contractors are responsible for maintaining their company information profiles in the database to ensure proper notifications are received. Vendors/contractors may be suspended from the database by the Purchasing Director for continual non-response to formal solicitations and violations of the Purchasing Ordinance. The Purchasing Director may continue to issue formal solicitations and accept formal bids, proposals and other tenders using paper where appropriate. 4. Bid Deposits: When deemed necessary by the Purchasing Director,bid deposits shall be prescribed in the public bid notices. Said deposits shall be in the amount equal to five percent of the bid offer submitted unless a greater amount is required. The Purchasing Director shall have the authority to return the deposits of all bidders upon award and approval of the contract by the Board of County Commissioners. A successful bidder shall forfeit any deposit required by the Purchasing Director upon failure on the vendor's part to enter into a contract within ten(10) working days after written notice of award. 5. Bid A denda: An addendum to a specification shall be defined as an addition or change in the already prepared specifications for which an invitation has been issued for formal quotations or an announcement has been posted for a formal sealed bid. Any addendum to a request for formal sealed bids shall be approved by the Department Purchasing Director. The addendum shall clearly point out any addition or change to the invitation for bids. The Purchasing Department shall be responsible for assuring that addenda are available on the on-line bidding website and that all prospective bidders who have downloaded specifications are notified of the addendum prior to opening of bids. 9 16010 .1 B. Procedure for Bids: 1. Sealed Bids: Sealed bids shall be submitted manually or electronically to the Purchasing Director. 2. Opening: Bids shall be opened publicly at the time and place stated in the public notices and shall be opened and witnessed by the Purchasing Department. 3. Tabulation: A tabulation of all bids received shall be made either electronically or manually by the Purchasing Department and shall be available for public inspection pursuant to Fla. Stat. Sec. 119.07. C. Tie Bids: Where there are low tie bids, the award process shall first be subject to Fla. Stat. Sec. 287.087. In the event that all of the tied bidders comply with Fla. Stat. Sec. 287.087, the Purchasing Department shall determine if any of the bidders would be considered a local business as defined under Section 15 of this Purchasing Ordinance. If one (and only one) of the bidders is determined to be a local business, then award of contract shall be made to that bidder. In the event that two or more local bidders are tied thereafter,award of contract shall be made in accordance with Section 15 (2)(b)of this Purchasing Ordinance. D. Rejection of Bids and Negotiation: 1. The Board of County Commissioners shall have the authority to reject any and all bids. 2. Subsequent to applying the procedures set forth under Section 15(2) (b) (where applicable), if the lowest, responsive bid exceeds the budgeted amount and, if the purchase is not funded in whole or in part with interagency grant dollars, the Purchasing Director may negotiate changes with the apparent lowest qualified and responsive bidder that will bring prices into budgeted limits subject to the final approval and acceptance of the Board. If the budgeted amount includes grant funds, the Purchasing Director shall be authorized to conduct such negotiations provided said actions are not prohibited by law or the grant conditions. 3. If no bid is received, the Board of County Commissioners may authorize the Purchasing Director to purchase by negotiation under conditions most favorable to the public interest and when said purchase will result in the lowest ultimate cost of the commodities or services obtained. E. Waiver of Irregularities: The Board of County Commissioners shall have the authority to waive any and all irregularities in any and all formal bids within lawful guidelines. F. Award of Contract: The Chair or Vice Chair in the Chair's absence, when authorized by majority vote of the Board, shall execute formal contracts having a binding effect upon the County. A formal contract shall be awarded by the Board of County Commissioners to the lowest, qualified responsive bidder. In addition to price the following may be considered: 10 1 6 01 0 l. The ability,capacity and skill of the bidder to perform the contract. 2. The ability of the bidder to perform the contract within the time required or the least time, if appropriate,without delay or interference. 3, The experience and efficiency of the bidder. 4. The quality and performance of previous contracts awarded to the bidder. 5. The previous and existing compliance by the bidder with laws and ordinances relating to the proposed contract. 6. The quality, availability and adaptability of the commodities or contractual services to the particular use required. 7. The ability of the bidder to provide future maintenance and service (where applicable). 8. Prior litigation or administrative proceedings against the County where the bidder or the bidder's principal was a party. 9. Prior litigation or administrative proceedings involving the bidder or bidder's principal. All recommendations for award for contracts will be reviewed and approved by the Purchasing Director prior to presentation to the Board of County Commissioners. SECTION ELEVEN: Procurement of Professional Services. A. Consultants'Competitive Negotiation Act. 1. Contracts for professional architectural, engineering, landscape architectural or surveying and mapping services shall be procured in accordance with Fla. Stat.§2$7.055. referred to as the Consultants' Competitive Negotiation Act(CCNA). 2. Continuing contract. The County is authorized to enter into a continuing contract for CCNA services in accordance with the CCNA, whereby the firm provides professional services to the County for projects in which construction costs do not exceed $2,000,000, for study activity if the fee for each individual study under the contract does not exceed $200,000; or for work of a specified nature as outlined in the contract required by the County, with the contract being for a fixed term or with no time limitation, except that the contract must provide a termination clause. 3. Ranking affirms. The County,through the competitive proposal process, shall make a finding that the firm or individual to be employed is duly qualified to render the required 11 1 . , service. The evaluation committee shall review statements of qualifications and performance data submitted in response to the public solicitation and shall select, in order of preference, no fewer than three firms deemed to be the most highly qualified, if at least three firms respond to the solicitation. If less than three firms respond,and after meeting due diligence,it is decided by the Purchasing Director that every effort was made to comply with CCNA requirements,the County will conduct discussions with,and may require public presentations by, the responding firms regarding their qualifications, approach to the project and ability to furnish the required services. 4. Evaluation criteria. Pursuant to the CCNA, the evaluation criteria for ranking shall include factors such as: ability of firm and its professional personnel; firm experience with projects of a similar size and type; firm's willingness and ability to meet the schedule and budget requirements; volume of work previously awarded by the county; effect of the firms recent/current and projected workload; minority business status; location; past performance and when required,the public presentation. For continuing contracts, ranking and award shall be based on the criteria identified in the RFP document. For non-continuing contracts or project specific contracts,public presentation may be required. 5. Public presentation, The evaluation criteria for public presentation shall include factors such as the firm's understanding of the project, ability to provide required services within the schedule and budget,qualifications and approach to the project. 6. Contract negotiations. The ranking of firms for all CCNA contracts shall be presented to the Board of County Commissioners for consideration and approval. Upon Board approval of firm rankings, staff shall negotiate a contract with the most qualified firm (number one ranked firm) for professional services for compensation which is deemed to be fair and reasonable. Detailed discussions must be held by the firm and the County to establish the scope of the project and the exact services to be performed by the firm. Should the County and the firm fail to agree upon the terms of an acceptable contract, negotiations with the top firm shall be terminated and negotiations with the second ranked firm shall commence. If again unsuccessful, the process is repeated with the next ranked firm. This process is continued until a mutually agreeable contract is concluded or the project is abandoned,or the procurement process is otherwise terminated. 13. Other Professional Services. Because differences in price may only be a minor concern compared to qualitative considerations, professional services that fall outside the scope of the CCNA except as otherwise provided by law and outlined below, may be exempted by the Purchasing Director from the competitive bidding process. Instead, professional services will be typically acquired through one of the following methods: 1. Competitive Selection and Negotiation as set forth immediately above; or 2. Competitive Proposals(pursuant to Section 12), 3. In addition to the definition set forth in the CCNA, a professional service shall be defined as assistance obtained in support of County operations from an independent contractor in one or more of the following professional fields: 12 1 a. Appraisal Services -real and personal property appraisers. b. Audit and Accounting Services - auditors and accountants (excepting the selection of the annual auditor which shall be conducted as per Section 11.45, F.S.). c. Consultants-planning, management, technological or scientific advisors. d. Financial Services - bond counsel, rating and underwriting, financial advisor, and investment services. e. Legal Services- attorneys and legal professionals. f. Medical Services - medicine, psychiatry, dental, hospital, and other health professionals. 4. Final selection of the professional service provider(award of contract) shall be made by the Board of County Commissioners. 5. Requests for outside legal services will be consistent with both this Purchasing Ordinance and the County Attorney's Ordinance(Ord. No. 2013-34). The retention of services from experts or consultants for purposes of preparing for or defending against imminent or pending litigation or administrative proceedings shall be exempt from all competitive requirements of this Purchasing Ordinance, and must first be approved by the Board. SECTION TWELVE: Competitive Proposals. A. The Competitive Proposals process is a method of contract selection that may be utilized by the Purchasing Director under circumstances where one or more of the following conditions exist: 1. Where qualitative considerations are of equal or greater concern than pricing considerations. 2. Where the conditions of the purchase do not lend themselves to the formal sealed bid process or the award of a firm,fixed fee contract. 3. Where the County is incapable of specifically defining the scope of work for which the commodity(s)or service(s) is required and where the vendor is asked to propose a commodity(s)or service(s)to meet the needs of the County. 4. Where the County desires to enter into a single contract for the design and construction of a public construction project(s). 1 13 1 1 16 010 41 B. For purchases in excess of the formal competitive threshold and where appropriate or required by law, the competitive solicitation process will be utilized. The process will be conducted in a manner similar to the sealed bid process as set forth under Section 10 except where otherwise stated in this section. The competitive proposals process shall proceed as follows: 1. A Request for Proposals (RFP) will be prepared and distributed. Notice of said request(s) shall be publicly posted by the Purchasing Department at least 21 calendar days preceding the last day established for the receipt of proposals. 2. Each Request for Proposals shall identify the evaluation procedures and criteria to be applied to the selection of the best proposal among the respondents. Each RFP pertaining to the award of a design/build contract(s) shall be subject to the requirements of Fla. Stat. Sec. 287.055 and section thirteen below. 3. Prior to the announcement and distribution of the RFP,a selection committee shall be appointed by the County Manager to evaluate the proposals received. 4. Proposals may be solicited and/or received in one or more steps as permitted by law and deemed appropriate by the Purchasing Director. Unless otherwise prohibited by law, the Purchasing Director shall have the discretion to solicit and conduct simultaneous or concurrent negotiations with one or more firms. SECTION THIRTEEN: Procurement of Design-Build Contracts. A. Procurements for the design and construction of public construction projects may be obtained through a single contract with a design-build firm selected in a manner permitted under Fla. Stat. Sec. 287.055 and the procedures set forth in this section. B. Upon completion of the Design Criteria Package, procurements of Design/Build services shall be processed in a manner consistent with Section 12 hereof entitled "Competitive Proposals." C. The Board of County Commissioners may declare a public emergency, where appropriate and authorize the using Agency to negotiate an agreement for Board approval with the best qualified design-build firm available at that time. SECTION FOURTEEN: Small and Disadvantaged Minority and Women Business Enterprises. A. Policy Statement: Collier County stands committed to providing equal opportunities to small businesses and disadvantaged business enterprises(DBE),minority business enterprises(MBEs)and women business enterprises (WBEs) as well as to all vendors, consultants, contractors and subcontractors who seek to do business with the County. Pursuant to this policy, Collier County encourages its vendors, consultants, contractors and subcontractors to provide qualified small businesses and DBE's with an equal opportunity to 14 6Q 0 participate in the formal competitive processes for the procurement of commodities and services by the County. The Policy is not intended to require or to allow partiality toward or discrimination against any small business or DBE, MBE, WBE. or any other vendor, consultant, contractor or subcontractor on the basis of gender. race or national origin, or other such factors, but rather to create an opportunity for small businesses and DBEs, MBEs, WBEs, and all qualified vendors, consultants, contractors and subcontractors to participate in the County's formal competitive processes. Nothing in this Policy shall be construed to provide for or require any preference or set-aside based on gender, race, national origin or any other such factor. £3. Implementing Measures: In an effort to implement this policy, the County may undertake the following measures: 1. Designate the Purchasing Director to administer this policy. 2. Utilize outreach programs to identify, register and educate small businesses and DBEs, MBEs and WBEs to participate in the procurement/contract process which may include: a. Attending trade fairs which include representatives from these enterprises. h. Attending meetings and social events wherein these enterprises are present. c. Utilizing publications aimed at reaching these enterprises. d. Utilizing Purchasing Directories and other reference sources that list these enterprises. e. Publicizing this Policy to encourage these enterprises to participate in the County's procurement process. f. Other actions designed to identify opportunities for these enterprises who seek to provide commodities and services to the County. 3. Maintain a list of these enterprises. 4. Disseminate information regarding competitive opportunities with the County in order to allow qualified small businesses and DBEs, MBEs and WBEs to participate in the County's procurement process. C. Conformity with Applicable Law: The provisions of this section shall be construed in conformity with applicable state and federal law. To the extent that state law conflicts with federal law, federal law shall supersede such state law. 15 1 6 D 0 SECTION FIFTEEN: Procedure to Provide Preference to Local Businesses in County Contracts. Except where otherwise provided by federal or state law or other funding source restrictions or as otherwise set forth in this Purchasing Ordinance, purchases of commodities and services shall give preference to local businesses in the following manner: (I) "Local Business"defined Local business means the vendor has a current Business Tax Receipt issued by the Collier County Tax Collector for at least one year prior to bid or proposal submission to do business within Collier County, and that identifies the business with a permanent physical business address located within the limits of Collier County from which the vendor's staff operates and performs business in an area zoned for the conduct of such business. A Post Office Box or a facility that receives mail, or a non-permanent structure such as a construction trailer, storage shed, or other non-permanent structure shall not be used for the purpose of establishing said physical address. In addition to the foregoing, a vendor shall not be considered a "local business" unless it contributes to the economic development and well- being of Collier County in a verifiable and measurable way. This may include, but not be limited to, the retention and expansion of employment opportunities, support and increase to the County's tax base, and residency of employees and principals of the business within Collier County. Vendors shall affirm in writing their compliance with the foregoing at the time of submitting their bid or proposal to be eligible for consideration as a "local business" under this section. A vendor who misrepresents the Local Preference status of its firm in a proposal or bid submitted to the County will lose the privilege to claim Local Preference status for a period of up to one year. (2) Preference in purchase of commodities and services by means of competitive bid, request for proposals, qualifications or other submittals and competitive negotiation and Aelection. Under any such applicable solicitation, bidders/proposers desiring to receive local preference will be invited and required to affirmatively state and provide documentation as set forth in the solicitation in support of their status as a local business. Any bidder/proposer who fails to submit sufficient documentation with their bid/proposal offer shall not be granted local preference consideration for the purposes of that specific contract award. Except where federal or state law, or any other funding source, mandates to the contrary, Collier County and its agencies and instrumentalities, will give preference to local businesses in the following manner: (a) Competitive bid (local price match option). Each formal competitive bid solicitation shall clearly identify how the price order of the bids received will be evaluated and determined. When a qualified and responsive, non-local business submits the lowest price bid, and the bid submitted by one or more qualified and responsive local businesses is within ten percent of the price submitted by the non-local business, then the local business with the apparent lowest bid offer (i.e., the lowest local bidder) shall have the opportunity to submit an offer to match the price(s), less one(1)dollar, offered by the overall lowest, qualified and responsive bidder. In such instances, staff shall first verify if the lowest non-local bidder and the lowest local bidder are in fact qualified 16 1 and responsive bidders. Next, the Purchasing Department shall determine if the lowest local bidder meets the requirements of Fla. Stat. Sec.287.087 (Preferences to businesses with drug-free workplace programs). If the lowest local bidder meets the requirements of Fla. Stat. Sec. 287.087, the Purchasing Department shall invite the lowest local bidder to submit a matching offer, less one (1) dollar, within five (5) business days thereafter. If the lowest local bidder submits an offer that fully matches the lowest bid, less one (I) dollar, fr o m the lowest non-local bidder tendered previously, then award shall be made to the local bidder. If the lowest local bidder declines or is unable to match the lowest non-local bid price(s), then award will be made to the lowest overall qualified and responsive bidder. If the lowest local bidder does not meet the requirement of Fla. Stat. Sec 287.087, and the lowest non-local bidder does, award will be made to the bidder that meets the requirements of the reference state law. (b) Request for proposals, qualifications or other submittals and competitive negotiation and selection. For all purchases of commodities and services procured through the Competitive Proposals (Section 12) or Competitive Selection and Negotiation (Section 11) methods not otherwise exempt from this local preference section, the RFP solicitation shall include a weighted criterion for local preference that equals 10 percent of the total points in the evaluation criteria published in the solicitation. Purchases of professional services as defined and identified under subsection 11B.2 (which are subject to Section 287.055, F.S.) and subsection 11B.3 (which are subject to Section 11.45, F.S.) shall not be subject to this local preference section. (3) Waiver of the application of local preference. The application of Local Preference to a particular purchase or contract may be waived upon approval of the Board of County Commissioners. (4) Comparison of qualifications. The preferences established herein in no way prohibit the right of the Board of County Commissioners to compare quality of materials proposed for purchase and compare qualifications, character, responsibility and fitness of all persons, firms or corporations submitting bids or proposals. Further,the preferences established herein in no way prohibit the right of the County Commission from giving any other preference permitted by law instead of the preferences granted herein. (5) Reciprocity. In the event Lee County, or any other Florida county or municipality ("local government") deemed appropriate by the Collier County Board of Commissioners, extends preferences to local businesses, Collier County may enter into an interlocal agreement with such local government wherein the preferences of this section may be extended and made available to vendors that have a valid occupational license issued by that specific local government to do business in that local government that authorizes the vendor to provide the commodities and services to be purchased, and a physical business address located within the limits of that local government. Post Office Boxes are not verifiable and shall not be used for the purpose of establishing said physical address. In addition to the foregoing, a vendor shall not be considered a "local business" unless it contributes to the economic development and well-being of the said local government whichever is applicable, in a verifiable and measurable way. This may include, but not be limited to, the retention and expansion of employment 17 1 6 in 0 opportunities,the support and increase to that local government's tax base, and residency of employees and principals of the business located within the limits of that local government. Vendors shall affirm in writing their compliance with the foregoing at the time of submitting their bid or proposal to be eligible for consideration as a "local business" under this section. In no event shall the amount of the preference accorded other local government firms exceed the amount of preference that such local government extends to Collier County firms competing for its contracts. (6) Purview and administration of this Local Preference Policy. This policy shall apply to all departments and units under the direct purview of the Board of County Commissioners. For purchases of $50,000 or less, the Purchasing Department shall systematically encourage departments to include local vendors when soliciting quotations in accordance with this policy. SECTION SIXTEEN: Payment of Invoices. A. Agencies under the purview of the Board of County Commissioners shall be in compliance with Fla. Stat. Sec. 218.70, otherwise known as the "Local Government Prompt Payment Act." Pursuant to this,the requirements of this section shall apply to the following transactions: 1. The purchase of commodities and services; 2. The purchase or lease of personal property; 3. The lease of real property. B. The County Manager shall establish and maintain a process that authorizes the payment of freight and delivery charges that are not specifically identified on the purchase order of less than $500. C. It shall be the responsibility of the County Manager, in consultation with the Clerk's Finance Director and operating departments, to establish procedures for the timely payment of all transactions as defined under subsection 16.A hereof. Such procedures shall include, but are not limited to the following: 1. Formally defining the County's requirements for the content and submission of a proper invoice, codifying the County's payment requirements and notifying each vendor of their availability. 2. Steps required for the receipt of all invoices and the prompt return of improper invoices. 3. Steps required for the resolution of payment disputes between the County and a vendor. 18 1 6 D1 0 D. Each December, the Purchasing Director and the Clerk of the Courts Finance Director shall submit a report to the Board listing the number and total dollar amount of interest penalty payments made during the preceding fiscal year pursuant to Florida Statute 218. SECTION SEVENTEEN: Advanced Payments for Goods and Services. Procedures for the pre-payment of goods and services with County funds including, but not limited to, dues and membership, insurance, maintenance agreements, subscriptions, travel arrangements, postage, and other purchases as prescribed by the Department of Financial Services through their Administrative Rules. As provided for in Fla. Stat. Sec. 28.235, the Clerk of the Circuit Court is authorized to make advanced payments on behalf of the County for goods and services based on those established procedures. SECTION EIGHTEEN: Standardization, Cooperative Purchasing Organizations and Governmental Contracts A. Where standardization is determined to be desirable by the Board of County Commissioners or included in the Purchasing Manual, the purchase of commodities may be made by negotiation with the approval of the purchase by the Board. B. Annually, the Board of County Commissioners will approve a list of authorized purchasing cooperative organizations and governmental schedules and contracts. The Purchasing Director may approve purchases using these approved cooperative organizations, agreements and contracts with no further action required by the Board providing that funds have been budgeted for these specific purposes. Additionally, the Purchasing Director may join other public agencies in cooperative purchasing organizations and/or agreements if is determined to be in the County's best interest, and if the consortium agreement has not had prior Board approval. The use of any new cooperative agreement must be approved by the Board prior to the use of the agreement. SECTION NINETEEN: Contract Administration. A. Contract Document: Every procurement of contractual services or commodities shall be evidenced by a written document containing all provisions and conditions of the procurement. Said document shall include, but not be limited to: 1. A listing of the scope of services to be performed or commodities to be purchased. 2. A provision specifying the criteria and the final date, or number of days, by which such criteria must be met for completion of the work. 3. A provision specifying the terms of cancellation by the County and where applicable, a provision specifying the terms of renewal. 19 1 4. Where applicable, a provision establishing the appropriate types and levels of insurance to be carried by the vendor. Said provision shall be employed in a manner consistent with minimum insurance standards approved by the Board of County Commissioners. 5. A provision requiring the contractor/vendor to inform the County if he/she has been convicted of a public entity crime subsequent to July 1, 1989. A purchase order that embodies these provisions shall be sufficient documentation of the procurement. Except as otherwise provided in this Purchasing Ordinance, the Purchasing Director shall determine the circumstances under which a Board approved purchase order(and all documents included by reference)shall serve as the contract document. B. Contract Manager: Every procurement of services shall be administered by the requesting Agency/Department. C. Contract Changes: Notices issued under a purchase order or contract may be authorized and executed by the Purchasing Director, except notices that terminate a Board-approved purchase or contract in its entirety. Modifications to a Board approved purchase or contract, including but not limited to change orders, direct material purchases, notices to proceed or non-compliance,stop work notices, use of approved allowances between line items, supplemental agreements, amendments and changes by letter may be authorized and executed by the Purchasing Director provided that the change is not more than ten (10)percent of the current Board approved dollar amount. Such changes shall be reported monthly to the Board for approval by ratification. All material changes in scope of agreements must be approved by the Board in advance. The proviso at the end of the previous paragraph shall not be applicable to term contracts or blanket purchase orders where the County desires to procure commodities and/or services on an as needed basis without having to obligate itself to a total contract amount. Rather, such purchases shall be based on fixed unit prices or other predetermined pricing methods and shall be limited in quantity by the amount of funds appropriated in the budget of the operating department(s). Such purchases shall be subject to all other provisions of this Purchasing Ordinance. Notices that terminate an entire purchase or contract that was Board approved and contract modifications that increase the total contract amount beyond the limits set forth above as applicable, shall require the approval of the Board of County Commissioners. The Board shall have broad authority, within the limits of the law, to evaluate and approve any recommended contract modification without requiring further competition. D. Contract Extension: Extension(s) of a Board-approved contract for commodities or non- construction services may be requested by the contract manager to the Purchasing Director in writing for a period not to exceed six (6) months(cumulatively) and shall be subject to the same terms and conditions set forth in the contract, if the extension period is provided for in the Board approved contract. The Purchasing Director shall have the authority to authorize and execute all such extensions, which must be issued prior to the expiration of the contract. Any extension(s) that exceed six months(cumulatively)shall be approved by the Board of County Commissioners. 20 16 010 E. Contract Renewal: The Purchasing Director shall authorize and execute renewals of contracts for commodities and/or services subject to the following conditions: 1. That the Contractor has performed in a satisfactory manner and that the Purchasing Director has received a request to renew from the Contract or Project Manager verifying the Contractor's satisfactory performance. 2. That the Board approved agreement provided for a renewal and is renewed subject to the terms and conditions set forth in the initial contract. Cost and term modifications are addressed in the original solicitation document and/or resultant contract. 3. That the renewal is done for a set period of time identified in the solicitation document and/or contract,commencing at the end of the contract period. Proposed renewals that fail to meet one or more of the conditions set forth herein will require the approval of the Board of County Commissioners. F. Contract Approval: All contracts for commodities and services shall be authorized by the Board of County Commissioners. G. Work Orders: The Purchasing Director may execute any work order if the work order is equal to or below such Board approval parameters for work orders as are set forth in the Board approved term contract for services under which the work order is generated. Work orders must be in sufficient detail to audit according to the approved contract. H. Consent to Assignments of Contract: For all contracts, the Board of County Commissioners shall approve all assignments of contracts requested by the predecessor contracting party. I. Authority Limitation and Delegation;Promulgation of Procedures: The Purchasing Director may delegate to one or more Purchasing Department employees any or all aspects of the authority vested in the Purchasing Director. All authority to execute documents that is vested pursuant to this Section 19 in the Purchasing Director or any other person shall be subject to the limits of any applicable federal, state or other law. J. Payments to Contractors, Vendors and Consultants Prior to the execution of a formal contract subject to this Purchasing Ordinance, the Purchasing Director shall establish a formal payment schedule and payment terms within the agreement. Such terms and conditions shall be consistent with the requirements of all applicable laws and the formal solicitation documents. 21 1 6 DI 0 In accordance with Fla. Stat. Sec. 218.735(8), the Purchasing Director may establish, subject to Board approval, procedures to reduce to 5%the amount of retainage withheld from each subsequent progress payment issued to a contractor where applicable. The Purchasing Director may establish, in writing, a schedule(s) to further reduce the percentage of cumulative retainage held throughout the course of the project schedule where warranted and according to law. Recommendation to reduce the percentage of cumulative retainage shall be subject to the following: That the term "cumulative retainage" is defined to mean "the dollar total of the funds retained from all payments issued under the contract divided by the gross dollar total of all monthly pay requests(or the total of all payment amounts deemed allowable by the project manager, whichever is less)". 2. That any decision to reduce retainage shall be formally communicated in a letter to the Contractor's representative and that the letter affirmatively states that the Contractor has performed the contract work in a satisfactory manner. 3. That the cumulative retainage not be adjusted until at least 50%of the work has been completed and payment has been issued. 4. That the Purchasing Director's letter expressly sets forth the percentage of cumulative retainage to be held for the remaining pay requests. The Purchasing Director may authorize the partial release or payment of contract retainage to the contractor prior to final completion of all project work provided that: I. The contractor has performed in a satisfactory manner to date as verified in writing by the Project Manager. 2. The total aggregate work under the agreement is at least 50%completed and accepted (i.e.; payments equaling at least 50%of the contract amount less retainage have been issued). 3. The retainage dollar amount to be released is based upon and consistent with the prevailing percentage of cumulative retainage being held at the time that the retainage is released. SECTION TWENTY: Performance and Payment Bonds. A contractor or vendor shall provide a surety bond from a surety company to guarantee full and faithful performance of a contract obligation and the payment of labor and material expended pursuant to a contract whenever, and in such amounts,as required by statute or otherwise as deemed necessary by the Purchasing Director. An irrevocable letter of credit from a financial institution operating within the State of Florida(or other alternative forms of surety as permitted under Florida law) may be sufficient in place of the performance bond if so provided for in the bid and contract documents. All such bonds or letters of credit shall be approved as to form by the County Attorney, and held by the Clerk's Board Minutes and Records Department. 22 16 Di 0 al SECTION TWENTY-ONE: Unauthorized Purchases. All purchases made shall be consistent and in compliance with the Purchasing Ordinance. Any purchase or contract made contrary to the provisions hereof and contrary to Florida law shall not he approved and the County shall not be bound thereby. SECTION TWENTY-TWO: Prohibition against Subdivision. No contract or purchase shall be subdivided to avoid the requirements of this Purchasing Ordinance or of State law. SECTION TWENTY-THREE: Protest of Bid or Proposal Award. The purpose of this section is to accommodate legitimate protests concerning formal competitive invitations to bid or requests for proposals and recommended contract awards above the formal competitive bid or proposal thresholds prior to award of a contract by the Board of County Commissioners. A. Any actual or prospective bidder or respondent to an Invitation to Bid or a Request for Proposal, who has a substantial interest and alleges to be aggrieved in connection with the solicitation or award of a contract,(hereafter referred to as"the protesting party")may protest to the Purchasing Director, who shall serve as the sole recipient of any and all notices of intent to protest and all formal protests. B. With respect to a protest of the terms, conditions and specifications contained in a solicitation, including any provisions governing the methods for evaluation of bids, proposals or replies, awarding contracts, reserving rights for further negotiation or modifying or amending any contract, the protesting party shall file a notice of intent to protest within three (3) days, excluding weekends and County holidays, after the first publication, whether by posting or formal advertisement of the solicitation. The formal written protest shall be filed within five(5) days of the date the notice of intent is filed. Formal protests of the terms, conditions and specifications shall contain all of the information required for formal protests of recommended contract awards as set forth under subsection C. The Purchasing Director, shall render a decision on the formal protest and determine whether postponement of the bid opening or proposal/response closing time is appropriate. The Purchasing Director's decision shall be considered fmal and conclusive unless the protesting party files an appeal of the Purchasing Director's decision. C. Any actual or prospective bidder or respondent to an Invitation to Bid or a Request for Proposal who desires to protest a recommended contract award shall submit a notice of intent to protest to the Purchasing Director within two (2) calendar days, excluding weekends and County holidays, from the date of the initial posting of the recommended award. D. All formal protests with respect to a recommended contract award shall be submitted in writing to the Purchasing Director for a decision. Said protests shall be submitted within five (5) 23 1 6 01 0 calendar days, excluding weekends and County holidays, from the date that the notice of intent to protest is received by the Purchasing Director,and accompanied by the fee, as set forth below. The protesting party must have standing as defined by established Florida case law to maintain a protest. The formal protest shall contain,but not be limited to the following information: 1. Name and address of County Agency affected and the solicitation number and title. 2. The name and address of the protesting party. 3. A statement of disputed issues of material fact. If there are no disputed material facts,the written letter must so indicate. 4. A concise statement of the ultimate facts alleged and of any relevant rules, regulations, statutes, and constitutional provisions entitling the protesting party to relief. 5. The protesting party's entitled demand for the relief. 6. Such other information as the protesting party deems to be material to the issue. The formal protest shall contain all arguments, facts or data supporting and advancing the protestor's position. Under no circumstances shall the protestor have the right to amend, supplement or modify its formal protest after the filing thereof. Nothing herein shall preclude the County's authority to request additional information from the protesting party or other bidders or proposers in conjunction with the review and rendering of decisions on the protest, including any subsequent appeal. E. In the event of a timely protest of contract award consistent with the requirements of this section, the Purchasing Director shall not proceed further with the award of the contract until all appropriate administrative remedies as delineated under this section have been exhausted or until the Board of County Commissioners makes a determination on the record that the award of a contract without delay is in the best interests of the County. During this process,the protesting party shall limit their communications with the County to the Office of the County Attorney, and neither the protesting party, their agents or their representatives shall have any private contact or discussions with individual County Commissioners, the County Manager, other County employees, or any independent hearing officer (where applicable) regarding the protest except such communications as may be required or permitted during a hearing, if applicable,or a meeting of the County Commission wherein the solicitation or award is to be considered. F. The Purchasing Director shall review the merits of each timely protest and in consultation with the contract manager and other appropriate County staff, issue a decision stating the reasons for the decision and the protesting party's rights of appeal under this section. Said decision shall be in writing and mailed or otherwise furnished to the protesting party. The decision of the Purchasing Director shall be final and conclusive unless the protesting party delivers a subsequent written notice of appeal to the Purchasing Director within two (2) calendar days, excluding weekends and County holidays from the date of receipt of the decision. In filing a written objection to the Purchasing 24 / Epi Director's decision, the protestor shall not introduce new arguments or alter in any other way their protest submission. An appeal of the Purchasing Director's decision shall be limited to a review of the grounds set forth in the formal protest, and no new grounds or arguments will be introduced or considered. G. In the event of a subsequent appeal pursuant to subsection F, the County Manager shall determine whether to appoint an independent Hearing Officer to review the formal protest and the Purchasing Director's decision. The Hearing Officer's review shall be limited to the grounds set forth in the formal protest, and shall be for the purpose of determining whether the County's intended action is arbitrary, capricious, illegal, dishonest or fraudulent. The protesting party shall have the burden of proof. The Hearing Officer shall consider the formal protest, the Purchasing Director's decision, and supporting documents and evidence presented at the hearing. In any hearing, irrelevant, immaterial or unduly repetitious evidence shall be excluded. All other evidence of a type commonly relied upon by reasonably prudent persons in the conduct of their affairs shall be admissible whether or not such evidence would be admissible in a trial in the courts of Florida. The Hearing Officer may grant the motion of any person having standing under Florida law to intervene in the proceedings. Persons or parties shall have the right to be represented by counsel in the proceedings, to call witnesses, and present evidence; provided, however, that the Hearing Officer shall not have the right to compel attendance of witnesses or to permit or compel any discovery. The Hearing Officer will have a maximum of 60 days to schedule and conduct a hearing into the matter and issue a recommended finding of fact and an opinion in writing to the County Manager or designee for submission to the Board of County Commissioners. Should the Hearing Officer find in favor of the County, the protesting party pay, in full, the costs of the Hearing Officer. If the Ilearing Officer's recommended decision is in favor of the protesting party, then the County will assume this cost. The County Manager's discretion as to whether to appoint a Hearing Officer shall in no way afford the protestor the right to demand such an appointment or hearing. The decision of a Hearing Officer on a protesting party's appeal shall be submitted to the Board for its consideration as part of a final award decision. Nothing herein shall be construed as creating a right of judicial review of the Hearing Officer's decision,nor shall such decision be binding upon the Board. Additionally, nothing herein shall be construed as limiting the Board's right to reject any and all bids or proposals. H. Decisions of the Purchasing Director and Hearing Officer (where applicable) will be provided to the protestor and other interested parties prior to the award recommendation being presented to the Board of County Commissioners. Neither the County Manager's decision nor the Hearing Officer's recommended decision shall be construed as an award recommendation triggering additional rights of protest pursuant to this policy. Notwithstanding anything set forth herein to the contrary, the Board of County Commissioners shall retain the authority to make the final award decision. I. Failure to file a formal protest within the time and manner prescribed by this policy shall constitute a waiver of the right to protest by any protesting party as defined by subsection"A"of this policy. 25 161)10 J. As a condition of filing a formal appeal to the Purchasing Director's initial finding, the protesting party shall submit a non-refundable filing fee for the purpose of defraying the costs of administering the protest. The filing fee shall be submitted with the formal protest. Failure to pay the filing fee shall result in the denial of the protest.The amount of the filing fee shall be as follows: Estimated Contract Amount Filing Fee $250,000 or less $500 $250,000.01 to $500,000 $1,000 $500,000.01 to $5 million $3,000 $5 million or more $5,000 This fee may be modified by Resolution of the Board of County Commissioners. SECTION TWENTY-FOUR: Contract Claims. All actual or prospective claims arising against the County from contractors, vendors or any other party in direct privity with the County to provide goods or services shall first be directly addressed by the parties' administrative representatives in a manner consistent with the agreement between the parties and in accordance with the County's procedures Manual. For any prospective or actual claims or disputes arising under any contract entered into by the County, the Purchasing Director must determine the facts of the dispute. All contract claims should be reported to the County Attorney's Office and Clerk's Finance for proper documentation and recording and to the Board for determining action. SECTION TWENTY-FIVE: Exigent Circumstances, Emergency and Board Absence Purchases. In case of an exigent circumstance, which is defined as any circumstance requiring immediate action or attention, a valid public emergency, or during the Board's extended recess session(s) (all efforts should be made to obtain Board approval prior to anticipated recesses) whereby a purchase is necessary, the County Manager shall authorize the Purchasing Director to secure by open market procedure as herein set forth, any commodities or services. The County Manager shall have the authority to take actions including, but not limited to the issuance of contracts, change orders, and/or supplemental agreements. Any action shall be reported at the first available meeting of the Board of County Commissioners. The County Manager under the same consultations noted above shall further be authorized to approve payment(s)to vendors at the time of or shortly after purchase should the circumstances warrant. These payments shall be reported at the first available meeting of the Board. This section in no way constrains the provisions of Collier County's Civil Emergency ordinances or powers and authority pursuant to Fla. Stat. ch. 252,Emergency Management. 26 1 SECTION TWENTY-SIX: Inspection and Testing. The Purchasing Director shall inspect, or supervise the inspection of, or cause to be inspected, all deliveries of commodities or services to determine their conformance with the specifications set forth in an order or contract. A. Inspection by Operating Department: The Purchasing Director shall authorize operating departments to inspect all deliveries made to such operating departments under rules and regulations which the Purchasing Director shall prescribe. B. Testing: The Purchasing Director shall have the authority to require chemical and physical tests of samples submitted with bids and samples of deliveries which are necessary to determine their quality and conformance with specifications. In the performance of such tests, the Purchasing Director shall have the authority to make use of laboratory facilities of any Agency of the County or of any contracted outside laboratory. SECTION TWENTY-SEVEN: Purchasing Card Program. The Purchasing Director shall be responsible for the overall management and operation of the County's purchasing card program. For the purpose of this Purchasing Ordinance, a purchasing card is a credit card officially assigned to specific employees under the purview of the Board of County Commissioners' agency for the purpose of transacting small and/or strategic,contract,travel related. and other purchases made according to Section Eight. The Purchasing Director shall be authorized to assign cards to employees for these purchases. The Purchasing Director shall be responsible for establishing the following dollar limits for each assigned card: A. Single Transaction Limit: Not to exceed $1,000 per card unless otherwise authorized by the Purchasing Director. 13. Monthly Spending Limit: Not to exceed $10,000 per card unless otherwise authorized by the Purchasing Director. C. Strategic Purchases: The Purchasing Director may utilize (or delegate the authority to other Agency staff to utilize) a purchasing card to place orders that exceed the limits set forth under this section in instances where one or more of the following is true: 1. Where the purchase is to address a valid public emergency;or 2. Where the County will earn revenue through card program rebates;or 3. Where a vendor is requiring the County to order by purchasing card. 27 16 10 SECTION TWENTY-EIGHT: Conflict of Interest. When procuring commodities or services using County funds, each entity and employee under the purview of the Board of County Commissioners shall comply with all applicable state and federal laws concerning ethics and conflict of interest. For state or federally funded projects, County entities and employees shall comply with all legal requirements, including the requirements of Part 85, Section 36(b)(3)of the Housing and.Urban Development Code. SECTION TWENTY NINE: Debarment and Suspension. The County Manager may suspend and/or debar vendors, contractors, consultants and other interested and affected persons from active participation in obtaining County contracts upon approval of the Board. The purpose of any such action shall be to protect the County's interests and the integrity of the County's contracting process. The suspension and debarment processes shall be considered to be separate from and in addition to the award evaluation and vendor performance evaluation processes authorized elsewhere in this Purchasing Ordinance A. Definition of Terms: For the purposes of this section,the following terms have been defined as follows: 1. Affiliate refers to associated business entities or individuals that control or could control the contractor or are controlled by the contractor or could be controlled by the contractor. 2, Civil Judgment refers to a judgment or finding of a civil offense by any court of competent jurisdiction, 3. Contractor means any individual or legal entity that: a. Directly or indirectly (e.g.; through an affiliate), submits offers for or is awarded, or reasonably may be expected to submit offers for or be awarded, a County contract for construction or for procurement of commodities and services, including professional services;or b. Conducts business, or reasonably may be expected to conduct business, with the County as an agent, surety, representative or subcontractor of another contractor. 4. Conviction means a judgment or conviction of a criminal offense, felony or misdemeanor, by any court of competent jurisdiction, whether entered upon a verdict or a plea,and includes a conviction entered upon a plea of nolo contendere. 5. Debarment means action taken by the County to exclude a contractor from County contracting and County-approved subcontracting for a reasonable, specified period as provided herein. 28 1 ri , 6. Preponderance of the Evidence means proof by information that,compared with that opposing it, leads to the conclusion that the fact at issue is more probably true than not. 7. Subcontractor: Any individual or legal entity that offers or agrees to provide commodities or services to a party deemed to be a contractor under this section. 8. Suspension refers to action taken by the Purchasing Director to temporarily disqualify a contractor from County contracting or County-approved subcontracting pending action of the Board. B. Suspension: The Purchasing Director shall have the authority to recommend to the Board the suspension of a contractor, subcontractor or person from consideration for award of contracts if there appears to be a reasonable basis for debarment as set forth herein. If a suspension precedes a debarment, the suspension period shall be considered in determining the debarment period. The suspension period shall not exceed three months without the approval of the County Manager. C. Debarment: I. Causes for Debarment: The prospective causes for debarment include one or more of the following: a. Conviction for commission of a criminal offense as an incident to obtaining or attempting to obtain a public or private contract or subcontract, or in the performance of such contract or subcontract. b. Conviction under state or federal law of embezzlement, theft, forgery,bribery, falsification or destruction of records, receiving stolen property, or any other offense indicating a lack of business integrity or business honesty which currently, seriously and directly affects responsibility as a contractor. c. Conviction under state or federal antitrust laws arising out of the submission of bids,proposals or other competitive offers. d. Violation(s) of County contract(s) provisions, which is (are) deemed to be serious and to warrant debarment, including the failure,without good cause,to perform in accordance with the terms, conditions, specifications, scope, schedule or any other provisions of the contract(s). e. Refusal to provide bonds, insurance or other required coverage and certifications thereof within a reasonable time period. f. Refusal to accept a purchase order, agreement or contract, or perform accordingly provided such order was issued timely and in conformance with the solicitation and offer received. 29 1 6 D1 0 g. Presence of principals or corporate officers in the business of concern, who were principals within another business at the time when the other business was suspended or debarred within the last three years under the provisions of this section. 11. Violation of the ethical standards set forth under applicable state or county laws. Debarment of the contractor by another public agency. .1. Any other cause deemed to be so serious and compelling as to materially affect the qualifications or integrity of the contractor. 2. Procedure: a. The county department requesting the suspension or debarment action shall submit to the Purchasing Director a written complaint setting forth the reason(s) for seeking debarment and shall identify a recommended debarment period. b. The Purchasing Director shall review the complaint, verify whether it is compliant with the provision of this Purchasing Ordinance, direct any appropriate changes and forward the complaint to the contractor. c. The contractor shall review the complaint and shall provide a written response (with supporting documentation) to each allegation. The response shall be provided to the Purchasing Director within ten(10)business days of receipt of the notice of allegations. In the event that the contractor fails to respond to the complaint within the prescribed time period, the complaint, as forwarded to the contractor, shall become an effective suspension or debarment decision without further appeal. d. In the event that the contractor files a timely and complete response to the complaint and the suspension or debarment action is based upon a conviction, judgment or other event(s) where there is no significant dispute over material facts, the Purchasing Director shall determine the period of recommended suspension or debarment on the basis of the undisputed material information set forth or referenced in the complaint, the contractor's reply and the parameters set forth in this section. In the event that the Contractor objects to the Purchasing Director's recommendation, the Contractor shall have a maximum of three business days to file an appeal of the debarment decision with the Purchasing Director. The appeal will be forwarded to and considered by the County Manager,who will review the record compiled by the initiating department and the contractor. Should the County Manager overturn the Purchasing Director's decision; the County Manager shall formally cite the reasons for doing so. 30 16D10 e. In the event that the contractor files a timely and complete reply to the complaint and where the facts are in dispute, the Purchasing Director will convene a committee(hereinafter referred to as "the committee") consisting of at least three individuals who will review the complaint and the contractor's reply. The County Manager shall formally appoint the committee, which will generally consist of county employees, none of whom shall be a member of the department initiating the complaint. At the discretion of the County Manager, a member from private industry with a particular area of relevant expertise may be appointed to the committee,provided that this member is not a direct or indirect competitor of the firm in question. The Office of the County Attorney shall appoint a representative to attend the hearing. The representative shall not be considered a voting member of the committee, but shall be available to provide legal counsel to the committee as necessary. All members appointed to serve on the debarment committee shall disclose, to the Purchasing Director any actual or prospective conflicts of interest at the time of appointment or at the time in which the member becomes aware of the actual or prospective conflict. f. The Purchasing Director shall chair the committee and serve as the Purchasing Department's representative to the committee. The Purchasing Director shall preside over and facilitate the deliberations of the committee as a non-voting member and serve as the County's liaison to the Contractor. All voting committee members are prohibited from having any communication regarding the issue outside the committee deliberations with any of the parties involved in the specific suspension or debarment or their representatives until after the committee decision has been issued or, in the event of an appeal of that decision by the contractor, until the conclusion of the appeal process. All committee deliberations are subject to Section 286.011 Fla. Stat. g. Where the material facts are in dispute, the committee shall evaluate the evidence, judge the credibility of witnesses and base its decision upon the preponderance of the evidence. Should the contractor fail to appear at the hearing, the contractor shall be presumed to be unqualified and or non- responsive and shall be subject to suspension or debarment. The committee decision shall be by a majority vote of those voting members in attendance. The committee shall be the sole trier of fact. In the event that the committee decides to impose suspension or debarment, the decision will formally include, but not be strictly limited to the following information: 1) The specific reasons for the action; 2) The scope of the suspension or debarment;and 3) The period of suspension or debarment, including the effective and expiration dates. The committee's decision shall be issued in writing within 20 business days of the conclusion of the hearing unless the committee extends this period for good cause. 31 16010 h. The Purchasing Director shall forward the committee's decision to the contractor and affiliates involved. Should the contractor object to the committee's decision, the contractor shall have a maximum of three business days to file an appeal of the decision with the Purchasing Director. The appeal will be forwarded to and considered by the County Manager, who will review the record compiled by the initiating department, the contractor and the committee. Should the County Manager overturn the committee's decision; the County Manager shall formally cite the reasons for doing so. Final recommendation for debarment shall be approved by the Board. 3. Debarment Period: a. The committee shall recommend the period of debarment. The debarment period shall be commensurate with the severity of the cause(s) and approved by the Board. b. The committee(having the same or different composition)may recommend to the Board a reduction in the debarment period upon a written request from the contractor to do so,based on one or more of the following reasons: 1) Newly discovered material evidence; 2) A reversal of the conviction,civil judgment or other action upon which the debarment was based; 3) Bona fide change in ownership or management; 4) Elimination of other causes for which the debarment was imposed;or 5) Other reasons that the committee might deem appropriate. The contractor's request shall be submitted to the Purchasing Director in writing and shall be based on one or more of the aforementioned reasons. c. The decision of the Board regarding a reduction of the debarment period is final and not subject to appeal. 4. The Effects of Debarment: a. Debarred contractors are excluded from receiving County contracts. Departments shall not solicit offers from, award contracts to, or consent to subcontractors with debarred contractors, unless the County Manager in consultation with the Board Chair or Vice-Chair determines that emergency or single source conditions exist and grants written approval for such actions. Debarred contractors are excluded from conducting business with the County as agents,representatives, subcontractors or partners of other contractors. 32 1 6 010 b. The Purchasing Department shall notify all Board departments of the final debarment decision and the effects of that decision with regard to conducting business with the debarred entity(ies)during the debarment period. 5. Continuation of Current Contracts: a. Departments may not renew or otherwise extend the duration of current contracts with debarred contractors in place at the time of the debarment unless the Board determines that it is in the best interests of the County to allow the contractor to continue or finish the work within an additional, limited period of time. b. Debarment shall constitute grounds for terminating an open agreement with a contractor. However, the contract manager may, with Board approval, permit completion of an open contract(s) provided that the debarred contractor has performed in a satisfactory manner to date under the open contract(s) unless otherwise directed by the Purchasing Director. 6. Restrictions on Subcontracting: a. When a debarred contractor is proposed as a subcontractor for any subcontract subject to County approval, the department shall not consent to subcontracts with such contractors unless the County Manager in consultation with the Chair or Vice-Chair determines that emergency or single source conditions exist,thus justifying such consent and approves such decision. b. The County shall not be responsible for any increases in contract costs or other expenses incurred by a contractor as a result of rejection of proposed subcontractors pursuant to subsection 6.a provided that the subcontractor was debarred prior to the submission of the applicable bid or proposal offer. 7. The Scope of Debarment: Debarment applies to all officers, Directors, Managers, principals, Purchasing Directors, partners,qualifiers, divisions or other organizational elements of the debarred contractor, unless the debarment decision is limited by its terms to specific divisions, organizational elements or commodity/services. The committee's decision includes any existing affiliates of the contractor if they are specifically named and are given written notice of the proposed debarment and an opportunity to respond. Future affiliates of the contractor are subject to the pre- existing terms of the committee's decision. SECTION THIRTY: Waiver of Ordinance. The Board of County Commissioners shall have the authority to waive any and all Purchasing Ordinance provisions within lawful guidelines and upon formal Board action. 33 1 6 01 0 SECTION THIRTY-ONE: Conflict and Severability. In the event this Purchasing Ordinance conflicts with any other ordinance of Collier County or other applicable law. the more restrictive shall apply. If any phrase or portion of the Purchasing oldinance is held invalid or unconstitutional by any court of competent jurisdiction, such portion -diali be deemed a separate, distinct and independent provision and such holding shall not affect the ‘atidit:, of the remaining portion. SECTION TH1RTY-TWO: Inclusion in the Code of Laws and Ordinances. the provisions of this Purchasing Ordinance shall become and be made a part of the Code of I as and Ordinance of Collier County, Florida. The sections of the Purchasing Ordinance may be renumbered or relettered to accomplish such, and the word -ordinance" may be changed to section,- -article,- or any other appropriate word. SFCTION TH1RTY-THREE: Effective Date. .[his Purchasing Ordinance shall be effective upon filing with the Department of State. PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier count\. Florida. this \c,r-4,-... day of \'‘,:*::,4 ::„„ --,,,,,,,.)c,‘-:',.>"--- , 2013. A I 1ES I : BOARD OF COUNTY COMMISSIONERS DA'IGI I f F. BROCK, Clerk COLLIER COUNTY. FLORIDA = I : IBY: 11 44. 11(16.k. *P'C '... By: .. _;_ y Clerk (1 ,ORCI*A.A/.4LLR,ESQ. Attest as to ... , ;.. : CHAIRWOMAN sis lath! 0, y, 41 Appro.\ i g orm and legality: 4111( ' 4 Jeffrey ,' . , tzkow t ey i t'ount .. tukh,rgi toodorrdyviroolni4mt4e_9ce v7ritfiiedwze_ eith tilte, ond ocknovviedgerriswt4,that filikg jeceoveis 1_11`..I.L. day 8y vir ,.., 34 1 6 1 0 FLORIDA DEPARTMENT of STATE RICK SCOTT KEN DETZNER Governor Secretary of Sttte December 16, 2013 [fonorahle Dwight L. [3rock Clerk of the Circuit t,'ourt Collier County Post Office Box 413044 Naples, Florida 34101-3044 Attention: Martha Vergara, Deputy Clerk Dear Mr. Brock: Pursuant to the provisions of Section 125.66, Florida Statutes,this will acknowledge receipt of your electronic copy of Collier County Ordinance No.2013-69, which was filed in this office on December 16, 2013. Sincerely. Li/ Cloud Program Administrator IC elr Inelosure R. A. Gray Building • SOO South Bronough Street • Tallahassee, Florida 32399-0250 Telephone: (850) 245-6270 • Facsimile: (850)488-9879 www.dos.state.fl.us 16010 Collier County Purchase Order Terms and Conditions . ... Ns* 1. Offer This offer is subject to cancellation by the COUNTY without notice if not accepted by VENDOR within fourteen (14) days of issuance. 2. Acceptance and Confirmation This Purchase Order(including all documents attached to or referenced herein)constitutes the entire agreement between the parties, unless otherwise specifically noted by the COUNTY on the face of this Purchase Order. Each delivery of goods and/or services received by the COUNTY from VENDOR shall be deemed to be upon the terms and conditions contained in this Purchase Order. No additional terms may be added and Purchase Order may not be changed except by written instrument executed by the COUNTY, VENDOR is deemed to be on notice that the COUNTY objects to any additional or different terms and conditions contained in any acknowledgment, invoice or other communication from VENDOR, notwithstanding the COUNTY'S acceptance or payment for any delivery of goods and/or services, or any similar act by VENDOR. 3. Inspection All goods and/or services delivered hereunder shall be received subject to the COUNTY'S inspection and approval and payment therefore shall not constitute acceptance. All payments are subject to adjustment for shortage or rejection. All defective or nonconforming goods will be returned pursuant to VENDOR'S instruction at VENDOR'S expense. To the extent that a purchase order requires a series of performances by VENDOR,the COUNTY prospectively reserves the right to cancel the entire remainder of the Purchase Order if goods and/or services provided early in the term of the Purchase Order are non-conforming or otherwise rejected by the COUNTY. 4. Shipping and Invoices a) All goods are FOB destination and must be suitably packed and prepared to secure the lowest transportation rates and to comply with all carrier regulations. Risk of loss of any goods sold hereunder shall transfer to the COUNTY at the time and place of delivery; provided that risk of loss prior to actual receipt of the goods by the COUNTY nonetheless remain with VENDOR. b) No charges will be paid by the COUNTY for packing, crating or cartage unless otherwise specifically stated in this Purchase Order. Unless otherwise provided in Purchase Order, no invoices shall be issued nor payments made prior to delivery. Unless freight and other charges are itemized. any discount will be taken on the full amount of invoice. c) All shipments of goods scheduled on the same day via the same route must be consolidated. Each shipping container must be consecutively numbered and marked to show this Purchase Order number. The container and Purchase Order numbers must be indicated on bill of lading. Packing slips must show Purchase Order number and must be included on each package of less than container load (LCL)shipments and/or with each car load of equipment. The COUNTY reserves the right to refuse or return any shipment or equipment at VENDOR'S expense that is not marked with Purchase Order numbers. VENDOR agrees to declare to the carrier the value of any shipment made under this Purchase Order and the full invoice value of such shipment. d) All invoices must contain the Purchase Order number and any other specific information as identified on the Purchase Order. Discounts of prompt payment will be computed from the date of receipt of goods or from date of receipt of invoices, whichever is later. Payment will be made upon receipt of a proper invoice and in compliance with Chapter 218, Fla. Stets., otherwise known as the"Local Government Prompt Payment Act," and, pursuant to the Board of County Commissioners Purchasing Policy. 5. Time Is Of the Essence Time for delivery of goods or performance of services under this Purchase Order is of the essence. Failure of VENDOR to meet delivery schedules or deliver within a reasonable time, as interpreted by the COUNTY alone, shall entitle the COUNTY to seek all remedies available to it at law or in equity. VENDOR agrees to reimburse the COUNTY for any expenses incurred in enforcing its rights. VENDOR further agrees that undiscovered delivery of nonconforming goods and/or services is not a waiver of the COUNTY'S right to insist upon further compliance with all specifications. G1 Operations/Document Approved by Attorney Reviewed 12/18/13;5/5110 16010 6. Changes The COUNTY may at any time and by written notice make changes to drawings and specifications, shipping instructions, quantities and delivery schedules within the general scope of this Purchase Order. Should any such change increase or decrease the cost of,or the time required for performance of the Purchase Order, an equitable adjustment in the price and/or delivery schedule will be negotiated by the COUNTY and VENDOR. Notwithstanding the foregoing,VENDOR has an affirmative obligation to give notice if the changes will decrease costs. Any claims for adjustment by VENDOR must be made within thirty(30)days from the date the change is ordered or within such additional period of time as may be agreed upon by the parties. 7. Warranties VENDOR expressly warrants that the goods and/or services covered by this Purchase Order will conform to the specifications, drawings, samples or other descriptions furnished or specified by the COUNTY, and will be of satisfactory material and quality production,free from defects and sufficient for the purpose intended. Goods shall be delivered free from any security interest or other lien, encumbrance or claim of any third party. These warranties shall survive inspection, acceptance, passage of title and payment by the COUNTY. 8. Statutory Conformity Goods and services provided pursuant to this Purchase Order, and their production and transportation shall conform to all applicable laws, including but not limited to the Occupational Health and Safety Act,the Federal Transportation Act and the Fair Labor Standards Act, as well as any law or regulation noted on the face of the Purchase Order. 9. Advertising No VENDOR providing goods and services to the COUNTY shall advertise the fact that it has contracted with the COUNTY for goods and/or services, or appropriate or make use of the COUNTY'S name or other identifying marks or property without the prior written consent of the COUNTY'S Purchasing Department. 10. Indemnification VENDOR shall indemnify and hold harmless the COUNTY from any and all claims, including claims of negligence, costs and expenses, including but not limited to attorneys'fees,arising from, caused by or related to the injury or death of any person (including but not limited to employees and agents of VENDOR in the performance of their duties or otherwise), or damage to property(including property of the COUNTY or other persons),which arise out of or are incident to the goods and/or services to be provided hereunder. 11. Warranty of Non-Infringement a) VENDOR represents and warrants that all goods sold or services performed under this Purchase Order are: a) in compliance with applicable laws; b) do not infringe any patent,trademark, copyright or trade secret; and c) do not constitute unfair competition. b) VENDOR shall indemnify and hold harmless the COUNTY from and against any and all claims, including claims of negligence, costs and expense, including but not limited to attorneys'fees, which arise from any claim, suit or proceeding alleging that the COUNTY'S use of the goods and/or services provided under this Purchase Order are inconsistent with VENDOR'S representations and warranties in section 11 (a). c) If any claim which arises from VENDOR'S breach of section 11 (a) has occurred, or is likely to occur, VENDOR may, at the COUNTY'S option, procure for the COUNTY the right to continue using the goods or services, or replace or modify the goods or services so that they become non-infringing, (without any material degradation in performance, quality,functionality or additional cost to the COUNTY). 12. Insurance Requirements The VENDOR, at its sole expense, shall provide commercial insurance of such type and with such terms and limits as may be reasonably associated with the Purchase Order. Providing and maintaining adequate insurance coverage is a material obligation of the VENDOR. All insurance policies shall be executed through insurers authorized or eligible to write policies in the State of Florida. 13. Compliance with Laws In fulfilling the terms of this Purchase Order,VENDOR agrees that it will comply with all federal, state, and local laws, rules, codes, and ordinances that are applicable to the conduct of its business. By way of non-exhaustive example, this shall include the American with Disabilities Act and all prohibitions against discrimination on the basis of race, religion, sex creed, national origin, handicap, marital status, or veterans status. Further,VENDOR acknowledges and without exception or stipulation shall be fully responsible for complying with the provisions of the Immigration Reform and Control Act of 1986 as located at 8 U.S.C. 1324, et seq. and regulations relating thereto, as either may be amended. Failure by the awarded firm(s)to comply with the laws referenced herein shall constitute a breach of the award agreement and the County shall have the discretion to unilaterally terminate said 0/Operations/Document Approved by Attorney Reviewed 12118;13,5/5/10 . . 160101 agreement immediately. Any breach of this provision may be regarded by the COUNTY as a material and substantial breach of the contract arising from this Purchase Order. 14. Force Majeure Neither the COUNTY nor VENDOR shall be responsible for any delay or failure in performance resulting from any cause beyond their control, including, but without limitation to war, strikes, civil disturbances and acts of nature. When VENDOR has knowledge of any actual or potential force majeure or other conditions which will delay or threatens to delay timely performance of this Purchase Order,VENDOR shall immediately give notice thereof, including all relevant information with respects to what steps VENDOR is taking to complete delivery of the goods and/or services to the COUNTY. 15. Assignment VENDOR may not assign this Purchase Order, nor any money due or to become due without the prior written consent of the COUNTY. Any assignment made without such consent shall be deemed void. 16. Taxes Goods and services procured subject to this Purchase Order are exempt from Florida sales and use tax on real property,transient rental property rented, tangible personal purchased or rented, or services purchased (Florida Statutes, Chapter 212), and from federal excise tax. 17. Annual Appropriations The COUNTY'S performance and obligation to pay under this Purchase Order shall be contingent upon an annual appropriation of funds. 18, Termination This Purchase Order may be terminated at any time by the COUNTY upon 30 days prior written notice to the VENDOR. This Purchase Order may be terminated immediately by the COUNTY for breach by VENDOR of the terms and conditions of this Purchase Order, provided that COUNTY has provided VENDOR with notice of such breach and VENDOR has failed to cure within 10 days of receipt of such notice. 19. General a) This Purchase Order shall be governed by the laws of the State of Florida, The venue for any action brought to specifically enforce any of the terms and conditions of this Purchase Order shall be the Twentieth Judicial Circuit in and for Collier County, Florida b) Failure of the COUNTY to act immediately in response to a breach of this Purchase Order by VENDOR shall not constitute a waiver of breach. Waiver of the COUNTY by any default by VENDOR hereunder shall not be deemed a waiver of any subsequent default by VENDOR. c) All notices under this Purchase Order shall be sent to the respective addresses on the face page by certified mail, return receipt requested, by overnight courier service, or by personal delivery and will be deemed effective upon receipt. Postage,delivery and other charges shall be paid by the sender. A party may change its address for notice by written notice complying with the requirements of this section. d) The Vendor agrees to reimbursement of any travel expenses that may be associated with this Purchase Order in accordance with Florida Statute Chapter 112.061, Per Diem and Travel Expenses for Public Officers, employees and authorized persons. e) In the event of any conflict between or among the terms of any Contract Documents related to this Purchase Order,the terms of the Contract Documents shall take precedence over the terms of the Purchase Order. To the extent any terms and/or conditions of this Purchase Order duplicate or overlap the Terms and Conditions of the Contract Documents,the provisions of the Terms and/or Conditions that are most favorable to the County and/or provide the greatest protection to the County shall govern. 0/Operations/Document Approved by Attorney Reviewed 12/18/13:5/5/10 1 6 01 0 Exhibit H: Immokalee Sports Complex Fitness Center 505 Escambia Street; Immokalee, Florida: Location of the Site • -4' ° 1 6 DI 0 0 ,,,. fne , : , f, .„. • 7 ' ■-- , -II j, ....,-,it:-<, , ;' •.,./1, ,■ 1. :, .4 ■ ..4...2_!_44.; •,:: 1 „ ,-,:' • '',:.) :3 .;:.) ,:,,,,:i.,,i,.? -,..) ',;,, ;. ;9:,..".,,.; •:...;.:(';',,.::::'',...., ii..") :,') ,:j.:) ',"^:`, '.:1-:: it "14 ;4i : t, iii,„ ; i 'I's P rili ! iiii n! 4. '; 1- .i ; : ;t11 .'i 1 i A3';.E. 3 ;!:p ;i it '„' o, a -, il i51 ; g4ii7, - :4 i. ,., ... 4 , . '-'-'—'-' 1-.-------E, , IA .i ::::: i44-4.•...1. „..1 .... ..--4 ... ',---r 1 I-1----E ti:-.1=41,--..i—r----,i•,! 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