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Agenda 03/23/2010 Item #16C 4 Agenda Item No. 16C4 March 23, 2010 Page 1 of 9 EXECUTIVE SUMMARY Aauthorize submission of Amendment One (1) to the State Revolving Fund Loan Agreement (WW597180) through the Florida Department of Environmental Protection (FDEP) for the Reclaimed Water ASR, Project 74030. OBJECTIVE: That the Board of County Commissioners, as the Ex-Officio Governing Board of the Collier County Water-Sewer District, authorize submission of Amendment One (1) to the State Revolving Fund Loan Agreement (WW597180) with the FDEP. CONSIDERATIONS: On April 11 2006, the Board of County Commissioners approved Resolution 2006-85 to authorize the County to submit a State Revolving Fund (SRF) low interest rate construction loan application and to authorize the Loan Agreement with the FDEP, for the Reclaimed Water ASR Project, 74030. On May 5, 2006, the Public Utilities Administrator, as designated by the Chairman of the Board of County Commissioners signed the SRF Loan Agreement, and it was submitted to the FDEP. The Loan Agreement was fully executed on behalf of the State of Florida and the FDEP by the Chief Executive Officer on May II, 2006. The Agreement executed on May II, 2006, authorized a disbursable amount of $5,025,000. Amendment One (1) establishes the final disbursable amount at $4,208,762. This reduces the loan amount by $816,238, and the semi-annual loan payment amount is $133,246.97, which is a reduction of$36,101.03. This executive summary was reviewed and approved by the County Finance Committee on March 3, 2010. FISCAL IMPACT: SRF Loan Amendment One (I) adjusts the Loan Amount, excluding capitalized interest, to $4,208,762. The semiannual loan repayment amount has been adjusted to $133,246.97 over a 20-year loan cycle at a financing rate of 2.74%. The Reclaimed Water ASR Project 74030 is in Wastewater User Fund 414. LEGAL CONSIDERATIONS: The Office of the County Attorney has approved the proposed Amendment One (I) for legal sufllciency. Once executed by the Chairman of the Board, Amendment One (1) will be forwarded to FDEP for final approval.- JBW GROWTH MANAGEMENT IMPACT: The approval of this amendment has no impact on growth management. RECOMMENDATIONS: That the Board of County Commissioners, as the Ex-Officio Goveming Board of the Collier County Water-Sewer District, authorize submission of Amendment One (1) to the State Revolving Fund Loan Agreement (WW597180) with the FDEP. PREPARED BY: Bala M. Sridhar, Senior Management and Budget Analyst, Public Utilities, Operations Item Number: Item Summary: Meeting Date: Agenda Item No. 16C4 March 23, 2010 Page 2 of 9 COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS 16C4 Authorize submission of Amendment One (1) to the State Revolving Fund Loan Agreement ('MN597180) through the Florida Department of Environmental Protection (FDEP) for the Reclaimed Water ASR, Project 74030. 3/23/2010 9:00:00 AM Date Prepared By Bala Sridhar Public Utilities Division Management/Budget Analyst, Senior Utilities Finance Operations 3/4/20109:06:03 AM Assistant County Attorney Date Approved By Jennifer White County Attorney County Attorney 3/5/20109:29 AM Date Approved By Thomas Wldes Public Utilities Division Director - Operations Support - PUD Utilities Finance Operations 3/5/2010 11 :18 AM Date Approved By James W. Delany County Attorney County Attorney 3/8/20109:41 AM Date Approved By OMB Coordinator County Manager's Office Office of Management & Budget 3/8/2010 11 :09 AM County Attorney Date Approved By Jeff Klatzkow 3/12/20102:16 PM Approved By Date Susan Usher Office of Management & Budget Management/Budget Analyst, Senior Office of Management & Budget 3/15/2010 8:28 PM Approved By Management/Budget Analyst, Senior Date Mark Isackson Office of Management & Budget Office of Management & Budget 3/16/20109:34 AM Agenda Item No. 16C4 March 23, 2010 Page 3 of 9 AMENDMENT 1 TO LOAN AGREEMENT WW597180 COLLIER COUNTY This amendment is executed by the FLORIDA WATER POLLUTION CONTROL FINANCING CORPORATION (the "Corporation") and COLLIER COUNTY, FLORIDA, (the "Local Borrower") existing as a Local Borrower agency under the laws of the State of Florida, WITNESSETH: WHEREAS, the Corporation and the Local Borrower entered into a Clean Water State Revolving Fund Loan Agreement, Number WW597180, as amended, authorizing a Loan amount of $5,025,000, excluding Capitalized Interest; and WHEREAS, revised provisions for audit and monitoring are needed; and WHEREAS, the semiannual Loan Payment amount needs revision to reflect the five Loan Payments received by the Department from the Local Government. NOW, THEREFORE, the parties hereto agree as follows: 1. Section 2.04 is hereby deleted and replaced as follows: The Local Borrower agrees to the following audit and monitoring requirements. (1) The financial assistance authorized pursuant to this Loan Agreement consists of the following: Federal Resources, Including State Match, Awarded to the Recipient Pursuant to this Asueement Consist of the Following: Federal _. State Program Federal CFDA Funding Appropriation Number Agency Number CFDA Title Amount Category CS120001-050 EPA 66.458 Capitalization Grants $4,208,762 140131 for State Revolving Funds (2) Audits, (a) In the event that the Local Borrower expends $500,000 or more in Federal awards in its fiscal year, the Local Borrower must have a single or program-specific audit conducted in accordance with the provisions of OMB Circular A-133, as revised. Subsection 2.03(1) of this Agreement indicates that Federal funds are awarded through the Department by this Agreement. In determining the Federal awards expended in its fiscal year, the Local Borrower shall consider all sources of Federal awards, including Federal resources received from the Department of Environmental Protection. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by OMB Circular A-133, as revised. An audit of the Local Borrower conducted by the Auditor General in accordance with the provisions of OMB Circular A-133, as revised, will meet the requirements of this part. Agenda Item No. 16C4 March 23,2010 Page 4 of 9 (b) In connection with the audit requirements addressed in the preceding paragraph (a), the Local Borrower shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, as revised, (c) If the Local Borrower expends less than $500,000 in Federal awards in its fiscal year, an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, is not required. The Local Borrower shall inform the Department of findings and recorrunendations pertaining to the State Revolving Fund in audits conducted by the Local Borrower in which the $500,000 threshold has not been met. In the event that the Local Borrower expends less than $500,000 in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, the cost of the audit must be paid from non-Federal resources (i.e., the cost of such an audit must be paid from Local Borrower _ resources obtained from other than Federal entities). (d) The Local Borrower may access information regarding the Catalog of Federal Domestic Assistance (CFDA) via the internet at http://12.46.245.173/cfda.html. (3) Report Submission. (a) Copies of reporting packages for audits conducted in accordance with OMB Circular A-133, as revised, and required by Subsection 2,03(2) of this Agreement shall be submitted, when required by Section .320 (d), OMB Circular A-133, as revised, by or on behalf of the Local Borrower directly to each of the following: (i) The Department at the following address: Joe Aita, Audit Director Office of the Inspector General Florida Department of Environmental Protection 3900 Corrunonwealth Boulevard, MS41 Tallahassee, Florida 32399-3123 (ii) The Federal Audit Clearinghouse designated in OMB Circular A-133, as revised (the number of copies required by Sections .320 (d)(l) and (2), OMB Circular A-133, as revised, should be submitted to the Federal Audit Clearinghouse), at the following address: Federal Audit Clearinghouse Bureau of the Census 1201 East 10th Street Jeffersonville, IN 47132 Submissions of the Single Audit reporting package for fiscal periods ending on or after January 1, 2008, must be submitted using the Federal Clearinghouse's Internet Data EntTY System which can be found at http://harvester.census.gov /fac/ (iii) Other Federal agencies and pass-through entities in accordance with Sections .320(e) and (f), OMB Circular A-133, as revised. Agenda Item No. 16C4 March 23, 2010 Page 5 of 9 (b) Pursuant to Section .320(f), OMB Circular A-133, as revised, the Local Borrower shall submit a copy of the reporting package described in Section .320(c), OMB Circular A-133, as revised, and any management letters issued by the auditor, to the Department at the twe addresses listed under Subsection 2,03(3)(a) of this Agreement. (c) Any reports, management letters, or other information required to be submitted to the Department pursuant to this Agreement shall be submitted timely in accordance with OMB Circular A-133, Florida Statutes, or Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General, as applicable. (d) Local Borrowers, when submitting financial reporting packages to the Department for audits done in accordance with OMB Circular A-133, or Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General, should indicate the date that the reporting package was delivered to the Local Borrower in correspondence accompan~he reporting package. (4) Project-Specific Audit. Within 12 months after the amendment establishing final Project costs, the Local Borrower shall submit to the Department a Project-specific audit report for the Loan related revenues and expenditures. The audit shall address Loan disbursements received, Project expenditures, and compliance with Loan Agreement covenants. The Local Borrower shall cause the auditor to notify the Department immediately if anything comes to the auditor's attention during the examination of records that would constitute a default under the Loan Agreement. The audit findings shall set aside or question any costs that are unallowable under Chapter 62-503, Florida Administrative Code. A final determination of whether such costs are allowed shall be made by the Department. (5) Record Retention, The Local Borrower shall retain sufficient records demonstrating its compliance with the terms of this Agreement for a period of five years from the date the audit report is issued, and shall allow the Deparhnent, or its designee, Chief Financial Officer, or Auditor General access to such records upon request. The Local Borrower shall ensure that audit working papers are made available to the Department, or its designee, Chief Financial Officer, or Auditor General upon request for a period of five years from the date the audit report is issued, unless extended in writing by the Department. The Local Borrower is hereby advised that the Federal and/ or Florida Single Audit Act Requirements may further apply to lower tier transactions that may be a result of this Agreement. For federal financial assistance, the Local Borrower shall utilize the guidance provided under OMB Circular A-133, Subpart B, Section _.210 for determining whether the relationship represents that of a subrecipient or vendor. The Local Borrower should confer with its chief financial officer, audit directOl' or contact the Department for assistance with questions pertaining to the applicability of these requirements. Agenda Item No. 16C4 March 23. 2010 Page 6 of 9 In addition, the Local Borrower agrees to complete and submit the Certification of Applicability to Single Audit Act Reporting, Attachment A, attached hereto and made a part hereof, within four (4) months following the end of the Local Borrower's fiscal year. Attachment A should be submitted to the Deparbnent's Grants Development and Review Manager at 3900 Commonwealth Boulevard, Mail Station 93, Tallahassee, Florida 32399-3000. The Grants Development and Review Manager is available to answer any que~tions at (850) 245-2361. (6) Monitoring, In addition to reviews of audits conducted in accordance with OMB Circular A-133, as revised (see audit requirements above), monitoring procedures may include, but not be limited to, on-site visits by Department staff, limited scope audits as defined by OMB Circular A-133, as revised, and/ or other procedures. By entering into this Agreement, the Local Borrower agrees to comply and cooperate with any monitoring procedures/processes deemed appropriate by the Department. In the event the Department determines that a limited scope audit of the Local Borrower is appropriate, the Local Borrower agrees to comply with any additional instructions provided by the Department to the Local Borrower regarding such audit. The Local Borrower further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the Chief Financial Officer or Auditor General. 2. The Loan amount is hereby reduced by $816,238, and the adjusted total disbursed amount for this loan is $4,208,762. 3. The Loan Service Fee is reduced by $16,325, and the adjusted total service fee for this Loan is $84,175. The fee represents two percent of the Loan amount excluding Capitalized Interest; that is, two percent of $4,208,762, The Loan Service Fee will be assessed as of the effective date of November 19, 2009. 4. The total amount to repay by the Local Borrower is $4,294,891.04, which consists of $4,208,762.00 disbursed to the Local BOrrower, $1,954.04 of accrued Capitalized Interest and $84,175.00 of service fee charges. 5. The total amount remaining to repay which amount accounts for the Department's receipt of five semiannual Loan Payments is $3,685,127.80, consisting of unpaid principal of the Loan of $3,600,952.80 and an unpaid service fee charge of $84,175.00 both at a Financing Rate of 2,74 percent per annum (the interest rate is 1.37 percent per annum, and the Grant Allocation Assessment rate is 1.37 percent per annum). 6. The semiannual Loan Payment amount, adjusted to account for repayments received to date, is hereby revised and shall be in the amount of $133,246.97. Such payments shall be received by the Trustee on May 15, 2010 and semiannually thereafter on November 15 and May 15 of each year until all amounts due hereunder have been fully 'paid. 7. Project Costs are revised as follows: The Local Borrower, the Corporation, and the Department acknowledge that changes in Project costs may occur as a result of the Local Borrower's Project audit or a Department audit Agenda Item No. 16C4 March 23, 2010 Page 7 of 9 pursuant to Chapter 62-503 of the Florida Administrative Code, Unless this Agreement is amended subsequent to an audit, the following Project disbursements shall be final. CATEGORY Construction and Demolition Technical Services During Consh'uction SUBTOTAL (Total Disbursed) Capitalized Interest TOTAL (Loan Principal Amount) DISBURSED ($) 3,782,668.00 426,094.00 4,208,762.00 1,954.04 4,210,716.04 8. The Project-specific audit required under Subsection 2.03(4) of the Agreement shall be submitted within twelve months after the effective date of this amendment. 9. All other terms and provisions of the Loan Agreement shall remain in effect. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK Agenda Item No. 16C4 March 23, 2010 Page 8 of 9 This Amendment 1 to Loan Agreement WW597180 shall be executed in three or more counterparts, any of which shall be regarded as an original and all of which constitute but one and the same instrument, IN WITNESS WHEREOF, the Corporation has caused this amendment to the Loan Agreement to be executed on its behalf by its Chief Executive Officer and the Local Borrower has caused this amendment to be executed on its behalf by its Authorized Representative and by its affixed seal. The effective date of this amendment shall be as set forth below by the Chief Executive Officer of the Corporation. for FLORIDA WATER POLLUTION CONTROL FINANCING CORPORATION Chief Executive Officer Date Reviewed and approved by the Corporate Secretary for COLLIER COUNTY Chairman, Board of County Commissioners ATTEST: DWIGHT E. BROCK, Clerk By: I attest to the opinion expressed in Section 2.03 of the Agreement, entitled Legal Authorization, ~~~~y r STATE OF FLORIDA NOTARY PUBUC.S!ATE OF FWRIDA "'''''''''' MarIan R. Colli COUNTY OF COLLIER f~icommi8S1on #DD691754 '.... .l f;xpires: AUG. 19, 20~ BOmlED ntK AT BONDING CO., me Sworn to and subscribed before me t~i~ day of ~ ,2010, by -S-. \3 . (.0HI't' 'i:... , who jZ[Js personally known to me / D provided the NIp,. .)u~ ~~ ( J)' {\J PTItICf APPROVED AND ACCEPTED BY THE STATE OF FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION. following identification: Director Attachment included as part of this Agreement: Attachment A - Certification of Applicability to Single Audit Act Reporting 6 Agenda Item No. 16C4 March 23, 2010 Page 9 of 9 ATTACHMENT A CERTIFICATION OF APPLICABILITY TO SINGLE AUDIT ACT REPORTING Local Government's Name: Local Government's Fiscal Year Period: FROM: TO: Total State Financial Assistance Expended during Local Government's most recently completed Fiscal Year: $ Total Federal Financial Assistance Expended during Local Government's most recently completed Fiscal Year: $ Please identify grants to be included in the Single Audit that are provided by the Department of Environmental Protection CSF A#CPDA# DEP LOAN AGREEMENT NUMBER CERTIFICATION STATEMENT: I hereby certify that the above information is correct: Name Date Title DEP Project Agreement No. WW597180, Attachment A, Page 1 of 1