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Agenda 12/14/2010 Item #16A21 Agenda Item No. 16A21 December 14, 2010 Page 1 of 88 EXECUTIVE SUMMARY Recommendation to approve a Resolution authorizing the execution and submittal of the Federal Transit Administration Section 5311 FY201112012 grant application and applicable document OBJECTIVE: To obtain authorization to execute the Federal Transit Administration (FTA) Section 5311 FY201 ] /20 12 grant application, Resolution in support, all applicable documents. CONSIDERATION: FTA funds, which are to be used to help provide rural transportation in Collier County, are made available each year through all application process administered by the Florida Department ofTrallsportation (FOOT). As a governmental entity, the BCC is eligible to file the grant application to continue the public transportation service. FISCAL IMPACT: This FY2011/2012 project amount is Jor a total of $569,562. The total grant request is for $284,781 in Federal funds, which requires a 50% local match of $284,781. The local share will be funded liOln the opcrating appropriation unit within Collier Area Transit Fund (426), which is predominantly funded by an annual contribution from the Gas Tax Fund (313 ). LEGAL CONSIDERATIONS: This item is legally sufficient tor Board action~SRT. GROWTH MANAGEMENT IMPACT: Consistent with the Transportation Element of the Growth Management Plan as stated in Objectives 10 and 12. RECOMMENDATION: That the Board approve a Resolution authorizing execution, submittal, and revision of any and all documents necessary to apply for a Federal Transit Administration Section 53] I grant, including but not limited to authorizing the Chairman to execute the Certification and Assurance to FOOT. It should be recognized that the grant award referenced above in the amount of $284,78] is a preliminary number and is subject to change. Prepared by: Yousi Cardeso, Administrative Assistant, Alternative Transportation Modes Attachments: (I) Resolution; (2) FT A Section 531 ] Grant Application ~ Agenda Item No. 16A21 December 14, 2010 Page 2 of 88 COLLIER COUNTY BOARO OF COUNTY COMMISSIONERS Item Number: Item Summary: 16A21 Recommendation to approve a Resolution authorizing the execution and submittal of the Federal Transit Administration Section 5311 FY2011/2012 grant application and applicable document. Meeting Date: 12/14/20109:00:00 AM Prepared By Yousi Cardeso Administrative Assistant Date Transportation Division Alternative Transportation Modes 11/18/201011:35:16 AM Approved By Nick Casalanguida Director - Transportation Planning Date Transportation Division Transportation Planning 11/18/20101:20 PM Approved By Michelle Edwards Arnold Director ~ Alt Transportation Modes Date Transportation Division Alternative Transportation Modes 11/19/201010:39 AM Approved By Scott R. Teach Deputy County Attorney Date County Attorney County Attorney 11/19/20101:02 PM Approved By Norm E. Feder, Alep Administrator ~ Transportation Date Transportation Division Transportation Administration 11/22/201011:18 AM Approved By Glama Carter Planner, Principal Date Transportation Division Alternative Transportat.ion Modes 11/22/20104:13 PM Approved By Caroline Soto Management/Budget Analyst Date Transportation Division Transportation Administration 11/29/201011:43 AM Approved By Jeff Klatzkow County Attorney Date 12/1/20109:22 AM Approved By Natali Betancur Administrative Assistant Date Transportation Division Transportation Road Maintenance 12/1/20102:46 PM Approved By Agenda Item No, 16A21 December 14, 2010 Page 3 of 88 Joshua Thomas Grants Support Specialist Date Administrative Services Division Administrative Services Division 12/1/20103:02 PM Approved By OMS Coordinator Date County Manager's Office Office of Management & Budget 12/1/2010 3:40 PM Approved By Therese Stanley Office of Management & Budget Manager - Operations Support - Trans Date Office of Management & Budget 12/2/20103:10 PM Approved By Mark Isackson Management/Budget Analyst, Senior Date Office of Management & Budget Office of Management & Budget 12/6/201012:58 PM Agenda Item No. 16A21 December 14, 2010 Page 4 of 88 APPLIES TO APPLICANTS FOR OPERA TING ASSISTANCE (ONLY) CHECKLIST FOR APPLICATION COMPLETENESS Name of Applicant: Collier County BOard of County Commissioners Check One: New Applicant Recurring Applicant ---X The following documents must be included in section 5311 Operating Assistance Applications in the order listed: / / ,/ -/ ../ ../' / v ~ This checklist. Applicant's cover letter and 2 copies of the governing board's Resolution. Forms B-1 and B-2 (Operating and Administrative Expense & Revenues: Grant Request.) Application for Federal Assistance (Fonn 424, Code 20.509), Exhibit A-I: Fact Shect. Exhibit E: Single Audit Act, and a copy of the latest completed audit, if applicable, Exhibit E-]: Certification of Exemption from Single Audit Act, if applicable. Exhibit F: Federal Certifications and Assurances. Exhibit I: FTA Scction 5333(b) Assurance. Date Application submitted to Local Clearinghouse Agency 11/9/10, Additional documents reqnired from New Applicants: Exhibit A - CUtTent System Description. Exhibit B - Proposed Project Description. 39 Collfer County ,"~"!"'f,~$~, .-,,".,....~1l::'i; "'"''''''...c.;.......'. .,..~. t;o;;,."'..:#~.~'~'.i!'<~"".",.,,-..,~~ Growth Management Division Agenda Item No. 16A21 December 14, 2010 Page 5 of 88 December 16, 2010 Mrs. Julia B. Davis, AICP, Transit Projects Coordinator Florida department of Transportation, District One Modal Development Office/Public Transit 2981 North East Pine Island Road Cape Coral, Florida 33909 Re: 5311 Grant Submittal Dear Mrs. Davis: Collier County submits this Application for the Section 5311 Program Grant and agrees to comply with all assurances and exhibits attached hereto and by this reference made a part thereof, as itemized in the Checklist for Application Completeness. This Application is submitted on the 16th day of December, 2010 wilh two (2) original resolutions or certified copies of the original resolution authorizing Fred W. Coyle, Chairman of the Board of County Commissioners to sign this Application. Thank you for your assistance in this matter. Sincerely, 1\ \(\ (\ <-1,\ "",'-- K'.' , fl .\1 (\ . Y) N'I'.A... ~VU\,' "_c,,, / ./ ~ - Glama"Carter, Public Transit Manager Collier Area Transit Cc: Michelle E. Arnold, Alternative Transportation Modes Director Caroline Soto, Budget Analyst M._.____.,_.,,_,._..__.,._. (;~).M..___. ~__ , ~-l!E'l" GID'Mh 1\t'lC11agt>fl1fml [Jivisioo' 2885 South HorS>stlOB Drive' Naples. Flonda 34104 . 239-252-8192' FAX 239.252.2726 __.._,Agenda ltemJw..J6A2.1_ December 14, 2010 Page 6 of 88 RESOLUTION NO. 2010- A RESOLUTION BY THE BOARD OF COUNTY COMMISSIONERS, COLLIER COUNTY, FLORIDA, AUTHORIZIJ.'1G THE CHAIRMAN TO EXECUTE, SUBMIT AND REVISE ANY AND ALL DOCUMENTS NECESSARY TO APPLY FOR A FEDERAL TRANSIT ADMINISTRATION SECTION 5311 GRANT INCLUDING, BUT NOT LIMITED TO, AUTHORIZING THE CHAIRMAN TO EXECUTE ANY REQUIRED CERTIFICATIONS AND ASSURANCES, AND TO ACCEPT, ON BEHALF OF THE COUNTY, ANY SUCH GRANT AWARDED, WHEREAS, 49 U.S.C.S 5311 authorizes thc Secretary of Transportation to make grants and loans to local government authorities such as Collicr County to help provide rural transit services; and WHEREAS, each year, through an application process administered by the Florida Department of Transportation, Collier Area Transit has obtained funds that are used for providing rural transportation services to the residents of Collier County; and WHEREAS, the Board of County Commissioners of Collier County, Florida, has the authority to apply for and accept grants from the Florida Department of Transportation as authorized by Chapter 341, Florida Statutes, and by the Federal Transit Administration Act of 1964, as amended. NOW THEREFORE, BE IT RESOL VEO by the Board of County Commissioners, Collier County, Florida, that: 1. The BOARD authorizes its Chairman to execute, submit, and revise any and all documents required in connection with the application for Federal Transit Administration Section 5311 Grant including, but not limited to, authorizing the Chairman to execute any required certilications and assurances, accepting any such grant awarded to the County, and approving all necessary budget amendments to receive and use grant dollars received above or below the target grant award referenced in the Section 5311 grant application. 2. The BOARD'S Registered Agent in Florida is Jellrey A. KJatzkow, County Attorney. The registered Agent's address is 3299 East Tamiami Trail, Naples, FL 34112. 3. This Rcsolution shall be effective immediately upon signature by the Chairman. This Resolution adopted after motion, second and majority vote favoring same, !his 14th day of December, 2010. ATTEST: DWIGHT E, BROCK, Clerk lly: _..__m_...___~___ , Deputy Clerk Approved as to form and J,g~ :i,uniCicl1C',': _ _______~~lfJ:r1 Scott Teach ' ,-" Deputy C"llnlY Attorney AOl=mrl~ !tAm Nn 1RA?1 December 14, 2010 Page 7 of 88 BOARD OF COUNTY COMMISSIONERS COLLIER COUNTY, FLORlDA By: Fred W. C",!e. Chairman 2 Agenda Item No. 16A21 December 14, 2010 Page 8 of 88 PART B APPLIES TO ALL APPLICANTS FOR OPERATING ASSISTANCE FORM B-1 TRANSPORTATION-RELATED OPERATING and ADMINISTRATIVE EXPENSES Name of Applicant: Board of County Commissioners Fiscal period from 10/1/11 to 9/30/12 ~ ._-_._---~-_..~-~~._-"~---- EXPENSE CATEGORY TOTAL EXPENSE -.....---- _!::~"-or J~OI) _ __ ____ __ ,__ ,_______70,0 .!'rill!le_ani..!le~f"lts_(~02L___ __________,___~4~,6 ServicesJ503L__. _______ _____~_76,3 Materials and Sup~i:~(50_4L_______ __4<1,4 Vehicle Maint~_a~ce (504~L___ ._______7..41,8 _lJt.ilitiesJ~~) '______ __________EL Insurance (506)", ________.___ ________ 4,9 Licenses and__Taxe.sJ~gZ2. __,___ Purchased Transit Service (508) 3,612,2 -- -" ......'.'.---'-'.-------.---,--,-------.---.-.- _Miscellane()us (509) ______________ __ 9"",_ Jceases andy-entals S5~2)___ ___ 23yi' Depreciatiol1j~11L___________ ,_,____ TOTAL $4,642,684 .-- -----"--~-- FTA ELIGIBLE EXPENSE _.~--- 00 18,200 , -- 00 II,}OO 00 19,900 -- .--,. -. 00 11,50.0. ".-- do. _______~9_'_~Qg 00. t-- 4,~OD 00 1,300 -- .'-- " 84 854,20.0 ..-J 100. 2,40.0. 00 6,10.0. --'_. $1,189,10.0. (a) SECTION 5311 GRANT REQUEST Total FTA Eligible Expenses (from Form B-1, above) $1,189,] DO. (a) Rural Passenger Fares (from Fonn B-2) $ 235,60.0. (b) Operating Deficit $ 953,500 lFTA Eligible Expenses (a) minus Rural Passenger Fares (b)] (c) Section 531] Request $ 284,781 (No more than 50% of Operating Deficit) Grant Total All Revenues (from Form B-2) $0 (d) '(e) Note: If Grand Total Revennes (e) exceeds FT A Eligible Expenses (a), reduce the Section 5311 Request (d) by that amount 17 Agenda Item No. 16A21 December 14,2010 Page 9 of 88 PART B APPLIES TO ALL APPLICANTS FOR OPERATING ASSISTANCE FORM B-2 TRANSPORTATION-RELATED OPERATING and ADMINISTRATIVE REVENUES Name of Applicant: Board of County Commissioners Fiscal period from 10/1/11 to 9/30/12 OPERATING REVENUE CATEGORY TOTAL REVENUE --.-..-.-----. -, - REVENUE USED AS FTA MATCH , l-~-~==~--=-~ "-~-.~~=,... -----. i $966,800 $ 0 .---OTHERi~EVENUE--'--I.-. . , ~~:t:s~'l;~~~~~~;~~~l; Tran;ii--, ", ------t.-----~-- !-~~c;; ca;h~ra:~ andRel:burs:n~~t; 12,663,6~0 .. ,., , ----- 1'- I ~~i:IJ~~e~~~~i:ea~s:;r~~~~:},;;~~ts--T 694284- - ..------~::.....--.-----==:-:..._- ; , I : (411) ! '.______,.....___ I-~:.:i~:: ~':::~,..,,""'--- - - -.. . . I~~i~!s~i~ec::n:s(~~~)___ 318,000 - --- _ :_--:--=~~-:t.-,___. ! Contributed Services (430) ! r-..--------.--...-- -----------, ---------.-.-- -____~__.~L___ l.<=ontributed.Cash (~31) I Subsidy from Other Sectors of 1~J>er"tlons(440) _ Total of Other Revenue j Passenger Fares for Transit Service ! (401) ---------... _Spe_cial Transil.f'.ares( 4021..___ School Bus Service Revenues (403) - ------------..-- - -......---.---.-- ..F'reight Tari[fsJ404) Charter Service Revenues (405) - .,...._.._--_...._.,~-_. ~..._....__.- --...- - ._~-,_.-......_...._._-_.. Auxiliary Transportation Revenues (406L __________ , Non.transportatio-"-~e""TlIJes_ (40:2.,__ Total Operating Revenue Total= $966,800 Rural =$235,~OQ ___J.bt , , ! ~-_._~~'-'...~'1 $3,675,884 ._-_!_----~... . =.11,__ (e) GRAND TOTAL iAb.!::..MVENUE $4,642,684 18 " TYPE OF SUBMISSION: Application I Cons tructio" IZl... Nol1-Con$tn,Jc,tiQrl S. APPLICANT INFORMATION i-e-gaIName:---" '--'~-----~------~--'-~'--'--~-lQrgani~~onafiJnii:- C lr C t B d fC Ie" I'Department: ~~_~un y oar 0 aun y ommlSSloners .__.____ _~Jt~~~~~!ve 1~_I2~portation M~9_es Organizational DUNS: , DivisIon: .~90 i Growth Management Division Address: II Name andlele,p,hone, num, be '0 "pe,son to be contacted on matters Street: involving this application (give area code 2885 S. Horseshoe Dr. Prefix: j Firsl Name: Mrs ' Glamarier (Glama) City: ---------~--- ---------- -..'.-------------.. Mlddie-Name - --.--------'-----..-~----- I Naples ___ ___'... _ ! County: Last Name Collier ,Carter ~~~~;y ~~fo~de I::::~~~----~.~.--~- 6. EMPLOYER IDENTIFICATION NUMBER (EIN); I' Phone Number (give area code) Fax Number (give area code) 5 9 _ 6 0 0 0 5 5 8 239.252-5832 239-252-6610 B. TYPE OF APPLICATION: 7. TYPEOF APPLICANT: (See back of form for Application Types) 17 New I Continuation r. Revision If Revision, enter appropriate letter(s) in box(es) (See back of form for description of letters.) Agenda Item No. 16A21 December 14, 2010 Page 10 of 88 Version 7/03 ~~~:~:e~rf?Q1J;~D ____h__ __J~pphCantlde~lf~~_ I Pre.appllcatlon i 3. OA~ ~~CEJVEO ~~ S~AT~ ___I ~tat~ APPh:atlon Identifier __~___I ~ N~:~~:~:::::t;o"- ( DAT~ ~ECEIVED BY FEDE~:L AGE:c~Jede~lldenllher APPLICATION FOR -EDERAL ASSISTANCE County Other (specify) Other (specify) I 9. NAME Or'FEDERAL AGENCY: Federal Transit Administration ,. CATALOG OF FEDERAL DOMESTIC ASSISTANCE NUMBER: - i"'fOESCRiPTIVE TITLE OF APPLICANT'S PROJECT: I' Operating Assistance to offset cost of transportation provided in the non-urban areas of Collier County y , 14. CONGRESSIONAL DISTRICTS OF: 'I' a Applicant b Project ,14 4 116. IS APPLICATION SUBJECT TO REVIEW BY STATE EXECUTIVE ~-' ORQE~~1~trf~~f-f~~i..tCATION/APpiJCATtON WAS MADE a, Yes. 17 AVAILABLE TO THE STATE EXECUTIVE ORDER 12372 PROCESS FOR REVIEW ON ~:~ DATE: 11/9/10 b No, ~ PROGRAM IS NOT COVERED BY E 0 12372 284.781 , .~_._-.'~-"mr r- OR PROGRAM HAS NOT BEEN SELECTED BY STATE FOR REVIEW IPm9ram Iccome ~ C" ~iiE APPLICANTDEUNQUENT ON ANY ~EDERAL DEBT? 9 TOTAL ~ 569.562 =J~~ If "Ves" attach an explanation. 17 No 116. TO THE BEST OF MY KNOWLEDGE AND BELIEF, ALL DATA IN THIS APP':ICATION/PREAPPLlCATIO,H,RE TRUE AND CORRECT. THE DOCUMENT HAS BEEN DULY AUTHORIZED BY THE GOVERNING BODY OF THE APPLICANT AND THE APPLICANT WILL COMPLY WITH THE I1TTACHED.AS~lJRANCES IF THE AS~ISTANCE IS AWARDEE. a Authorized R!!lJresentalf\le Prefix--- - -- =rJlrSlName - ~..1lddle Name Mr Fred W ~-------- ------ ---- --.- --- - -~~---- Last Name ulflX I Coyle ~Tille ..~-Chairman SlgnatureofAliihti"rTz:ed Representative 2 0 - 5 0 9 TITLE (Name of Program) Nonurbanized Area Formula Program 12. AREAS AFFECTED BY PROJECT (Cities, Counties, States, ele).- Community ollmmokalee, Naples, Marco Island, Everglades City, Collier Count JT.f'ROPOSED PROJECT - Start Date: 7/1/11 15: ESTIMATED FUNDING: ~nding Date: 6/30/12 a~Fe(ieral f--~-----'-- 284.7~'; "' f ,~" ~ b. Applicant c. State ~ai~-- ~c-.., e Olhel s $ -. Telephone Number (give area code) :?39-?52-B097 ). Date - Sign-ed PWVIUU~; -EdiiiOii-Osabie---..m . Authorized for Local Reoroduction ATTEST DWIGHT E. BROCK, CLERK _._-,-,--,-,-~,-,~,-- SlandardFo;rn 424 (Rev.9~2003) Prescribed bv OMS Circular A-l02 BY: ..-..." ::~...,.,....,.. -1&-1 II . <: 1/2, ./ I c.~r-r-f If-I 1~ Deputy C,,"nlv Attorney EXHIBIT A-I FACT SHEET ~--=~~ --- .........==- I I. Number of one-way passenger trips. PER YEAI{ _...__.~--_..._... - ---------- 2. Number of individuals served unduplicated (first ride per rider per fiscal year). PER YEAR -----.-.......-. ---'-'-~ -----------, II 3. Number ofvehides used for this service. ACTUAL 1'4-. N~;'ber of ambulatory seats AVERAGE PER VEHICLE I (Total ambulatory seats divided by lotal .n!.mber ,,! nect.""hicles) ______ I 5. Number of wheelchair positions. I AVERAGE PER VEHICLE i (Tolal wheelchair positions divided by lolal ~n.!!.lII.l>er..()Lneel vehicles) .._. ____ 6. Vehicle Miles traveled. PER YEAR _._--,~_._._------- - -------._-- 7. Average vehicle miles PER OA Y I ! - 8. Normal-~eh;Zl~ hours In -;;p~ral1o;;-- - --- -9-N~rm;;J nu~ber. of :'~~i~~p~;;iion - .--1. - PER WEEIL.._____ i. 10. Trip length (roundtrip). I L_~___._~_A.Yl';.I~A(;JL.. __ .,., L. . Estimates are acceptable. CURRENTLY 1,064,910 1,064,910 16 per day 24 per vehicle 2 per vehicle 1,349,207 3,747.79 202 7 22 27 Agenda Item No. 16A21 December 14, 2010 Page 11 of 88 All Applicants -"---. .--.-,"--- --~--- IF GRANT IS AWARDED . --------,.- ~---,-_._------ 1,107,506 -'-"---'~'----~"-"-'- 1,107,506 ----'- ..--,.-- 16 per day -.-,' 24 per vehicle -------' --~.- 2 per vehicle ----.....- ----~---_.~--_..- 1,376,191 - '^---- -,_.~---~..._-- 3,822.75 ---.- I--~_. I 202 ---.- - . .--. 7 _H" -- _H ..______.__m_ 23 -.--.-----.- -~ Agenda Item No. 16A21 December 14, 2010 Page 12 of 88 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. Agenda Item No. 16A2.1 December 14, 2010 Page 13 of 88 THIS PAGE INTENTIONAllY lEFT BLANK Agenda Item No. 16A21 December 14, 2010 Page 14 of 88 111111111111111/111111111111111111"" i!J ERNST & YOUNG Ernst & YounQ LLP Suite 700 100 Northeast Third Avenue Fort lauderdale, Fl 33301 Tel: +19548888000 Fax: +1 954 888 8160 www.ey.com Report ofIndependent 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 infonnation of Collier County, Florida (the County) as of and for the year ended September 30, 2009, which collectively comprise the County's basic financial statements and have issued our report thereon dated February 10, 2010, 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 In pi arming 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 opinions 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 rcporting was for ihe limited purpose described in the fust 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, I002~1 130878 161 A m"ml>., r"m 01 ,rrl.1 & Your1<,lGlobi\!I.ionit~il Agenda Item No. 16A21 December 14, 2010 Page 15 of 88 1111111111111111111111/1111111111''''' i!I ERNST & YOUNG Compliance and Other Matters As part of obtaining reasonable assurance about whether the County's financial statements are frec of 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 cffect 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, 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 be used by anyone other than these specified parties, ~THLLP February 10,2010 1002.1130878 162 A membef !lrmal Ern~1 & VO""'J GIcDBllim;l.d III Agenda Item No. 16A21 December 14, 2010 Page 16 of 88 11111111/1111111111111111111111/1"'" i!I ERNST & YOUNG Ernst &. YounQ LLP Suite 700 100 NortMast Third Avenue Fort laUd~rdale, Fl 33301 Tel: +19548888000 Fax: +1 954 eBe 8160 www ey.com Report of Independent Certified Public Accountants on Compliance With Requirements Applicable to Each Major Federal Program and State Project and on lnternal Control Over Compliance in Accordance With OMB Circular A-133, Section 215.97, Florida Statutes, and Chapter 10.550, Rules of the Auditor General Members of the Board of County Conunissioners Collier County, Florida Compliance We have audited the compliance of Collier County, Florida (the County), 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 Florida Department of financial Services State Projects Compliance Supplement, that are applicable to each of its major federal programs and state projects for the year ended September 30, 2009. The County's major federal programs and state projects are identified in the swnmary of auditor's results scction of the accompanying schedule of fmdings 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. Wc conductcd 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; Section 215,97, Florida Statutes (Section 215.97); and Chapter 10.550, Rulcs of the Auditor General, State of Florida (Chapter 10.550), Those standards, OMB Circular A-133, Section 215.97 and Chapter 10,550 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the typcs 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 dctcrmination of the County's compliance with those requirements. 1002-1130878 163 ,\, m~mtwr firm of Ern" & Y~"mq 0IGD<lI Limile~ Agenda Item No. 16A21 December 14. 2010 Page 17 of 88 11111111111111111111111111111111111,'" ill ERNST & YOUNG As described in item 2009-1 in the accompanying schedule of findings and questioned costs, the COW1ty did not comply with requirements regarding allowable costs that are applicable to its CommW1ity Care for the Elderly and Aging Cluster programs. As described in item 2009-1 and 2009-3 in the accompanying schedule of findings and questioned costs, 'the Cmmty did not comply with requirements regarding allowable costs and reporting that arc applicable to its State Housing Initiative Partnership (SHIP) Program. Further, as described in item 2009-6 in the accompanying schedule of findings and questioned costs, the COW1ty did not comply with requirements regarding the Davis-Bacon Act that are applicable to its Airport Improvement Program. Compliance with such requirements is necessary, in our opinion, for the COW1ty to comply with requirements applicable to these programs. In our opinion, except for the noncompliance described in the preceding paragraph, the County complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs and state projects for the year ended September 30, 2009. The results of our auditing procedures also disclosed other instances of noncompliance with those requirements that are required to be reported in accordance with OMB Circular A-133, Section 215.97, or Chapter 10.550, and which are described in the accompanying schedule of findings and questioned costs as items 2009-1 (with respect to the Community Development Block Grant (CDBO) Program), 2009-2, 2009-4, and 2009-5, Internal Control Over Compliance The management of the COW1ty is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to fcderal programs and statc projects. In planning and performing our audit, we considered the COW1ty'S internal control over compliance with requirements that could have a direct and material effect on a major federal program or state project in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, 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 effcctiveness of the COW1ty'S internal control over compliance. Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencics in the County's internal control that might be significant deficiencies or material weaknesses as defined below. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be significant deficiencies and others that we consider to be material weaknesses. 1002.J J30878 164 ;> I""",b~, fir", af ir...,j J You"" GllOb."li""it~d Agenda Item No. 16A21 December 14, 2010 Page 18 of 88 111""/1111111111111111111111111\1'" go ERNST & YOUNG III A control deficiency in an entity's internal control over compliance 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 noncompliance with a type of compliance requirement of a federal program or state project on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to administer a federal program or state project such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program or state project that is more than inconsequential will not be prevented or detected by the entity's internal control. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2009-1, 2009- 2, 2009-3 and 2009-5 and 2009-6 to be significant deficiencies. . A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more 1han a remote likelihood that material noncompliance with a type of compliance requirement of a federal program or state project will not be prevented or detected by the entity's internal control. Of the significant deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs, we consider items 2009-1 (except with respect to the CDBG and Home Investment Partnerships programs), 2009-3, and 2009-6 to be material weaknesses. The County's response 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 response and, accordingly, we express no opinion on it. This report is intended solely for the information and use of management, thc 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 be used by anyone other than these specified parties. ~TnLLP February 10, 20 10 1002.1130878 165 Agenda Item No. 16A21 December 14, 2010 Page 19 of 88 COLLIER COUNTY, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 Federal or State Grantor/Pass-Through Grantor Program Title Oeoartment of AJrriculture Indirect Programs: Florida Department of EducatiOIl: Summer Food Service Program for ChUdren Florida Department of Agriculture and Consumer Services: Cooperative Forestry Assistance Total Department of Agriculture Dp.oartml!'!nl of Commerce Direct Programs: Nation!!1 Fish and Wildlife Foundation: Educatlonal Partnership Program I Sea Turtle DisorIentation Indirect Programs: Florida DNlsion of Emergency Management: Public Safety Interoperable Communlcatlons I PSIC Total Ol!'pilrtment of Commerce Dl!oartment of Housh.- and Urban DeveJODmenf Direct Programs: Community Planning and Development: Community Development Block Grants (Entitlement (COBG) Community Development Block Grants / Entitlemen! (COBG) Community Development alock Grants / Entitlement (CDBG) Community Development alock Grants / Entitlement (CDBG) CommunIty Development Block Grants / Entitlement (COBG) Community Development Block Grants / Erltitlf'ment(CD8G) Community Development Block Gnmts / f_ntltlement (CDBG, Community Development Block Grants / Neighborhood Stablll:z:atlon Total CFDA Emergency Shelter Grants Program (f5G) Supportive Housing Program (CoC) Supportive Housing Program (CoC) SIJpportlve Housing Program (CoC) Supportive Housing Program (Coq SUPPOftive Housing Program (CoC) Total CFDA Home Investment Partnerships Program (HOME) Home Investment Partnerships Program (HOME) Home Investment Partnerships Program (HOME) Home Investment Partnerships Program (HOME) Total CFDA Indirect Programs; Florida Department of Community Affairs; Cornmunity Development Block Grant (State's Program (DR I) Community Development Block Grant I State'5 Program {DRI) Total CFDA Total Department of Housing and Urban Development CFDA#/ C5FAfI Grant/Contract Number Expendllures 10.559 04-0804 s 749,898 10.664 OchopeeFtre District S,8S1 75S,749 11.481 Z006-0114-004 8,550 11.5S5 09-DS-31-Qg..21-Q1-269 1SO 8,700 14.218 B-OZ-UC-12-0016 16 14218 B-04.UC-12-0016 250,618 14.218 B-OS-UC-12-0016 436,094 14.218 B-Q6-UC-11..{}()16 572,100 14_218 B-07"UC-12-o016 1,077,682 14_118 B-Q8.UC-12-OO16 1,535,065 14.218 8-.Q9-UC-IZ-Q016 91,517 14.218 8-oS-UN-12-0003 --------.J.,178,737 5,741,829 14.231 S.oB-UC-1Z-DOZ4 94,007 14.235 FL14B5Q-6001 68,636 14.235 FL14BSQ-6002 116,900 14.235 FL14860-6003 2.415 14.235 FL14B7D-6001 10,976 14.235 F114B7D-6002 104,587 303,514 14.239 M-Q6-lJC-12-o217 142,116 14_239 M-07-UC-12-Q217 89,023 14.239 M-OS-UC-12-0217 383,260 14.239 M-09-UC--12-0217 16,958 631,357 14.228 07DB-3V-09-21-QI-Z01 1,336,153 14.228 08DB-D3-o9-Z1-QI-A03 934,467 2,270,620 9,041,327 (Continued) See accompanying notes to the schedule of expenditures of federal awards and state pfOJects. 1002-1]30878 166 Agenda Item No. 16A21 December 14, 2010 Page 20 of 88 COlliER COUNTY, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 3D, 2009 Federal or State Grantor/Pass-Through Grantor Prog,..m Title CFI)A#/ CSFA# Grant/Contrad Number bpendltures Dellartment of the InterIor DIrect Programs: Fistl and WlldUfe service: Coastal Program / Otter Mound 15.630 401818J610 $ 8,400 1,800 10,314 Partners for Fish and Wildlife / Conservation Colller Land 15.63] 4Q181SJ021 NatIonal Fire Plan-Wildland Urban Interface community Fire Assistance 15.228 401818GS63 Indirect Programs: Florida Fish and Wildlife Conservatlon Commission: Sport Fish Restoratfon Program. Artificial Reef Construction 15605 fWC.08258 60,000 Total Department of the Interior 80,514 Denanment of Tr"";J!urv Direct Programs: Department of Treasury: Federal Equitable Sharing 21.unknown Collier CountY Shertff 210,585 210,585 Tetal Oepartm@mofTr@Bsury DeDartment of Ju.~tiCl! DlrectPrograms: Office of Justice Programs: Federal Equitable Sharing Services for TraffickingVictims I Anti Trafficking Task Force 16.unknown Collier County 16,019 16.320 200S-VT-BX-0002 10B,903 16.606 2008-AP-BX-Q316 12,433 16.710 200BCKWX0170 350,738 16710 2007CKWXOO89 2,029 352,767 16.738 20D6-0J-BX-0474 49,210 16.738 2Q07-DJ-BX-Q504 131,917 16.738 2008-DJ-BX-Q340 38,422 219,549 16.527 2007-CW-AX.OQ07 100,383 16.523 5B-105 25,400 16.575 VB055 114,742 16.579 2008-JAG-COll-I-Q9-170 31,263 16.579 2009- JAG..cOlL -1-T7-o11 56,619 87,882 16.609 2008-PMAG-COlL-1-R6..oos 14,956 (Continued) State Criminal Allen Assistance'Program (SCAAP) Public Safety Partnership and Community Policing Grants I COPS I Technology Program Public Safety Partnership and Community Policing Grants I COPS I Secure Our Schools Total CFDA Edward Byrne Memorial Justice Assistance Grant Program Edward Byrne Memorial Justice Assistance Grant Program Edward Byrne Memorial Justlee Assistance Grant Program Total CFDA Office on Violence Against Women: Supervised Visitation, Safe Havens for Children Indirect Programs: Florida Department of Juvenile Justice: Juvenile Accountability Block Grants I Peer Mediation Program Florida Office of Attorney General: Crime VIctim Assistance (VOCA) Florida Department of law Enforcement; Edward Byrne Memorial Formula Grant ISexual Predator Edward Byrne Memorial Formula Grant I Sexual Predator Total CFDA Community Prosecution and Project Safe Neighborhoods I Anti-Gang Initiative 1002-1130878 ]67 COLLIER COUNTY. FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30. 2009 Federal or State Grantor/Pass-Through Grantor pro,iram Title Florida Department of Children and Families: ARRA Violence Against Women Formula Grants / InVEST Violence Against Women Formula Grants / STOP Violence Against Women Formula Grants / STOP Total CFDA Total Department of Justice DeDartment of TransDDTtatiDn Direct Programs: Federal Aviation Administration: Airport Improvement / Jmmokalee Construct Aircraft Apron Airport Improvement I Marco Master Plan StUdy Update Airport Improvement / Marco Apron Phase I & II Airport Improvement! Marco Land Acqulsltton Airport Improvement / Marco Phase It Surchargl'!/Construction Airport Improvement I Marco South Taxiway & Apron Design Total CFDA Federal Transit Administration: Fedenl Tramit-Formula Grants / Section 5307 Federal Transit-Formula Grants / Section 5307 Federal Transit-Formula Grants / Section 5307 Total CFDA Indirect Programs: Florida Department of Transportatlon: Highway Planning and Constructlon / Lighting Highway Planning and Construction / Pedestrian Bridge HighWay Planning and Construction / LandscapIng Highway Planning and Construction / Landscaping Highway Planning and Construction I Bicycle/Pedestrian Bridges Highway Planning and ConstructIon / MPO UPWP Highway Planning and Construction / Immokalee Sidewalks Highway Planning and Construction !Immokalee Sidewalks Highway Planning and Construction / Minor Intersection Improvements Highway Planning and ConstructIon / Dynamic Message Signs Highway Planning and Construction I Optlcom ReceIvers Total CFDA Feder<l! Transit-Metropolitan Planning Grants / Section 5303 formula Grants for other Than Urbanized Areas / lmk CIrculator Capital Assistance Program for Elderly Persons and Persons with DIsabilities / Section 5310 Total Department of Tran$portatlon Environmental PrDtQdlon ARencv Indirect Programs: Florida Department of Environmental Protection: Capitalization Grants For Drlllklng Water State Revolving Funds Capitalization Grants For DrInking Water State Revolving Funds Total Environmental Protection Agency IOOl~1130878 168 (FDA,,/ CSFA# 16.588 16.588 16.588 20.106 20.106 20.106 20.106 20.106 20.106 20.507 20.507 20.507 Grant/Contract Number ARRA LN947 LN816 LN916 3-12.{)031-OOS-2009 3-12-0142-002.2006 3" 12-0142-003-2006 3-12{)142-Q07-2009 3-12-Q142--Q04-2007 3-12"0142-005~2008 FL-90-X645-00 Fl-90-X665.-QO Fl-90-X699..o0 20.205 412559 20.205 412627 20.205 200732 20.205 414534 20.205 415590 20.205 416342 20.205 422164 20.205 422165 20.205 415543 20,205 423653 20.205 423666 20.505 AM356 20.509 AQWB9 20.513 Fl-16-D033 66.46B 66.468 DWllll Dl0 DWllll 020 Agenda Item No. 16A21 December 14, 2010 Page 21 of 88 ExpendItures $ 12,305 104.344 38,445 155,094 1,208,128 174,279 10,179 1,612 246,B50 27,911 164,423 625,254 13,281 651,136 104,763 769,180 72,271 142,714 97,996 67,085 239,839 5S1,856 28,000 142,675 124,415 156,442 75,000 1,698,293 71,003 244,253 259,697 3,667,680 1,268,176 459,981 1.728,157 (Continued) Agenda Item No. 16A21 December 14, 2010 Page 22 of 88 COLLIER COUNTY, flORIDA SCHEDULE OF EXPENOITURES OF FEDERAt AWARDS AND STATE PROJEcrS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 Federal or State Gnntor/Pass.Through GrantorProgrllm TItle Election Mslstance Commission fEAC} IndIrect Programs: Florida Dlvlslon of Elections: Help America Vote Act Requirements Payments I Poll Workers Recruitment Help America Vote Act Requirements Payments/Voter Education Help America Vote Act Requirements Paymenls I Federal Election Activities Help America Vote Act Requirements Payments IVa!!ng Systems Assistance (HAVA 2002) Total Election Assistance Commission {EAC} Deoanmem of Health and Human Services Direct Programs: Health Resources and SelVlces Administration: Specialty Selected Health Projects Indirect Programs: Florkla Department of Elder Affairs - Area Agency on Aging for Southwest Florida, Inc.: AglngCluster: Spedal Programs for the Aging - Title III, Part B - Grants for Supportive Services and Senior Centers Special Programs for the Aging ~ Title III, Part B ~ Grants for Supportive Servtces and SenIor Centers Total CFDA Special Programs for the Aging-Title II!, Part C-l-Nutritlon Services Spedal Programs for the Aging-Title HI, Part C-2~Nutrltlon Services Spedal Programs for thcAglng-Tltle 111, Part C-I-Nutrltlon Services Special Programs for the Aging-Title III, Part C-2-Nutrltlon SerVices Total CFDA Nutrition SelVlces Incentive Program NutrItIon Services Incentive Program Total CFDA ARRA AgjngHome~Dellvered Nutrition Services.. Title 111..C2 ARRA Aging Congregate Nutrition ServIces for States - Title III-Cl Total AgIng Clust~r Natfonal Family caregiver Support .. Title JII, Part E National FarnHy CareglverSupport - Title III, Part E Total (FDA Florida Department of Transportation.. Commission for the Transportatlon Disadvantaged: Medkal AssIStance Program Florh:la Department of Revenue: Child Support Enforcement Total Department of Health and Human 5l!rvices IQ02-1130878 169 CFDA"/ CSFAj Grant/Contract Number Expenditures 90.401 Coilier County S 11,793 90.401 Collier county 16,579 90.401 CoHler County 3,117 90.401 Colller County 97,684 ~129,173 93.888 01BITl0769 13,440 93.044 OM 203.08 93,044 OM 20],09 93.045 OM 203.08 93.045 OM 203,08 93045 OAA 203 ,09 93.045 OM 203.09 93.053 NS/P 203.08 93.053 NSlP 203.09 93.705 ARRA 203.09 93.707 ARRA 203.09 93.052 OM 203.08 93.052 OM 203.09 19,130 26,698 45,828 68,233 94,997 175,332 194,231 532,793 1,g55 17,690 19,545 15,990 26.583 640,739 13,695 26,108 39,803 93.778 BDM59 378,335 93.563 CD 311 243,065 1,315,382 (Continued) Agenda Item No. 16A21 December 14, 2010 Page 23 of 88 COLLIER COUNTY, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 Federal Dr State Grantor/Pass-Through Grantor Program Title CFOA#/ CSFA# Grant/Contract Number Expenditures Corporation 'tiT National and CommunitvService Direct Programs: Retjred and Senior Volunteer Program 94.002 06SRSFLOO4 s 55,072 55,072 101;al Corpgratlon for NatIonal and Community Service Deoartment of Homeland Security Direct Programs: Assistance to firefighters Grant I Mobile Data Terminals Assistance to Firefighters Grant I Slair Chairs Total CFDA 97.044 97.044 EMW-2QQ7-FO-04S28 EMW-2QOB-FO-03394 39,871 47,594 87,465 Indirect Programs: Homeland Security Cluster: Florida Department of law Enforcement: Domestic Preparedness Equipment Support Program Total Homeland Security Cluster 97.004 2006LETPCOLl3NI-013 662,971 97.067 2008SHSPCOll3S4-011 87,008 97.067 1008SHSPCOlL2S4-009 29,800 97,067 2008SHSPCOlLlS4-010 17,783 97067 2009SHSPCOlL1V3-D14 169,901 97.067 2009SHSPCOll2V3-Q16 70,000 97.067 09CC-49.09-21-01-341 5,773 97.067 09CI-49-09-11.Q1-35Q 7,439 97.067 0905-51-09-21-01-322 26,165 413,869 1,076,840 97.036 Collier County 409,828 97.036 Collter County 64,907 474,735 97.039 07-Fe -33-09-21-01-486 54,717 97.039 09HM~37 -09"21-01-019 43,856 97.039 08HM-6G-Q9-21-o1-o17 66,952 97.039 09HM-37-09-21-01-o01 10,752 176,277 97.042 09-BG-03-09-21-01-159 42,000 97.042 0g..BG-20-09-21-01-427 18,830 60,830 1,876,147 S 20,076,614 Homeland Security Grant Program / Issue 20 Homeland Security Grant Program / Issue 11 Homeland Security Grant Program / Issue 8 Homeland Security Grant Program / Issue 806A Homeland SecurIty Grant Program / Issue 813 Florida Department of Community Affairs: Homeland security Grant Program Homeland Security Grant Program Homeland Security Grant Program Total CFDA Disaster Grants - Public Assistance / Tropical Storm Fay DIsaster Grants - Public Assistance / Hurricane Wilma Total CFDA Hazard Mitigation Grant Hazard Mitigation Grant Hazard Mltigatlon Grant Ha7iHd Mitigation Grant Total CFDA Emergency Management Performance Grant Emergency Management Performance Grant Total CFDA Total Department of Homeland Security TOTAL EXPENDITURES OF FEDERAL AWARDS ]002-1130878 170 Agenda Item No. 16A21 December 14. 2010 Page 24 of 88 COLLIER COUNTY, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS fOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 Total Florida Executive Office of the Governor CFDA'I CSFA# Grlnt/Contrad Number Expenditures 31.Cl06 M-08187 $ 5,000 5,000 37.003 05C01 21,945 37.017 A9048 133,480 37.017 A8119 95,057 228,537 37.039 4600001765 50,000 37.050 IG8'()] 20,285 37.050 IG8.o9 49,186 69,471 369,953 45.020 06-PLC-D4 200,000 45.020 07-PLC-04 200,000 400,000 45.030 06-5T-12 3,181 45.030 08-5r-12 85,047 45.030 09-5T-I0 272 88,500 488,500 52:.008 09-BG-03-09.21-o1-1S9 98.722 52.023 09CP-Q4-09-l1-01 ~124 8,300 107,022 52.901 FYQ7 1,127 52.901 FYOB 10,870 52.901 FY09 1,099,229 1,111,226 Federal or State Grantor/Pass-Through Grantor Program Title FIDrida hetulhlJLPffice of the Governor Visit Florida Florida Deoartment of Environmental Protection Beach Erosion Control Program Florida Recreation Development Assistance Program Florida Recreation Development Assistance Program Total CSFA Statewide Surface Water Restoration and Wastewater Projects Innovative Waste Reduction and Recycling Grants Innovative Waste Reduction and Recycling Grants Total CSFA Total florida Department of Environmental Protection Florida Deoart",!:!nl of State and Senetiuv of Stall! Public library Construction Program Public Library Construction Program Total C5FA State Aid to libraries State Aid to libraries State Aid to libraries TotalCSFA Total Florida Department of State and Secretary of State Florida Deoartment of Communltv Affairs Emergency Management Programs Emergency Management Projects Total Florida Department of Community Affairs Florida Hou!iirm Finance Corooratlon State Housing Initiatlves Partnership (SHIPI Program State Housing Initiatives PartnershIp (SHIP) Pro8ram State Housing Initiatives Partnership (SHIP) Program Total Florida Housing Finance Corporation Florida Deoartment of TranSDortatlon Commission for the Transportation Disadvantaged (CTO) Trip and Equipment Grant Program Commission forthe Tran~portat;on DIsadvantaged (eTO) Trip and Equipment Grant Program Commi~~lon for the Transportation DIsadvantaged {CTOJ TrIp and Equipment Grant Program TotalCSFA 55.001 APK39 143,111 55.001 AP589 59,400 55.001 AP621 454,698 657,209 (Continued) 1002.1130878 171 Agenda Item No. 16A21 December 14. 2010 Page 25 of 88 COlLIER COUNTY, flORIDA SCHEOULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 Federal or State Gnntor!Pass-Throu<<h Grantor Program Title Commission for the Transportation Disadvantaged (eTO) Planning Grant Program Commission for the Transportation Disadvantaged {CTDI Planning Grant Program Total CSFA Aviation Development Grilnts I Marco Mitigation Taxiway Aviation Development Grants I Marco Land Acquisition Aviation Development Grants I Marco TalCiwav "c" Phase I Aviation Development Grant! I Marco Master Plan Study Avliltlon Development Grants I Marco Mitigation Phase II Aviation Development Grants / Marco Taxiway "c" Phase 1 Aviation Development Grants I Slope Mower Aviation Development Grants / Marco Fuel Farm Aviation Developme:nt Grants / Marta Apron Phase I & II Total CSFA County Incentive: Grant Program / PO&E Study SR82 Public Transit Block Grant Program Public Transit Service Development Program / Red Route Stilte Infrastructure Bank loan Total Florida Depanment ofTram.ponallon Florida Deoartment of Children and Families Homeless Challenge Grant / CaC Total Florida Department of Ctuldren and Families Florida DeDartment of Health County Grant Awards / Emergency Medical ServIces Total Flonda Department of Health Florida Department of E;kter Affairs Area Agency on Aging for Southwest Florlda, Ine: Home Care for the Elderly {HeEl Home Care for the Elderly (HCEI Total CSFA Alzheimer's Respite ServIces (ADI) Alzheimer's Respite Services (ADI) TotalCSFA Community Care for the Elderly ((CE) Community Care forthe Elderly l(eE) TotalC5FA Total Florida Department of Elder AffaIrs Florida OeoiJrtment of Manalrnment Services Wireless 911 Emergency Telephone System Total Florida Department of Management Services 1002~1 130878 172 CFOA#/ CSFAfI Grant/Contract Number Expenditures 55.002 APJ51 S 7,080 55.002 AP647 14,689 21,769 55.004 AI525 3,]81 55.004 AI935 8,525 55.004 AQF09 25,525 55.004 ANF50 268 55.004 ANH17 73' 55.004 ANF48 3,763 55.004 AP144 96,207 55.004 AQOlO 14,550 5S.004 AOKBO 50 153,003 55.008 419950.~-22-o1 44,661 55.010 AOW93 471,212 55.012 AQK37 86,738 55.020 420655-2 1,957,377 ~391,969 60.014 HFZ93 77,584 77,584 64.005 C8011 174,808 114,808 65.001 HCE 203.08 65,001 HCE 203 09 65.004 AD1203.08 65.004 1\01203.09 65.010 ceE 203.08 65.010 eeE 203.09 3,747 2,089 5,836 68,523 13,660 82,183 597,094 115,136 712,230 800,249 72.001 5-08.07-31 9,574 9,574 (Continued) Agenda Item No. 16A21 December 14, 2010 Page 26 of 88 COllIER COUNTY, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS fOR THE FISCAL YEAR ENDED SEPTEMBER 3D, 2009 Federal or State Grlntor/Plss-Through Grantor Program Title CFDA #/ CSFAII Grant/contract Number Expenditures Florida Fish and Wildlife Cons@rvatlonCommlsslon Florida Boatlng Improvement Program Florida Boating Improvement Program Florida Boating Improvement Program 77.006 77.006 77.006 07071 08064 08079 S 67,846 33,090 61,491 162,427 4~318 27,277 69.655 S 6,767,967 Total Florida Fish and wlldnfe Conservation Commission Florida Deoartment of juvenile Justice Delinquency Prevention I TRAC Delinquency Prevention I FTRAC Total Florida Department of Juvenile Justice 80.029 80.029 Dp.S76 GS-120 TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE 1002-1130818 173 Agenda Item No. 16A21 December 14, 2010 Page 27 of 88 Collier County, Florida Notes to the Schedule of Expenditures of Federal Awards and State Projects Year Ended SeptemberJO, 2009 l. 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 ofU,S. Office of Management and Budget (OM B) Circular A-]33, 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 30,2009. 2. State Revolving Funds Reconciliation of State Revolving Funds (CFDA# 66.468) expended to cash received during fiscal year 2009: Expenses reported on Single Audit Schedule Reimbursements received for prior year expenses Retainage timing differences, net Less current year expenses that have not been reimbursed Total State Revolving Fund reimbursements received $ 1,728,157 8,290,527 295,480 (452,618) $ 9,86],546 1002-113087& 174 A m"mnpr firm or frn~1 ~ YO<Jn<:l GlobarLirnih,(j Agenda Item No. 16A21 December 14, 2010 Page 28 of 88 Collier County, Florida Notes to the Schedule of Expenditures of Federal Awards and State Projects (continued) 3. State Infrastructure Bank Loan The County received a $12,000,000 State Infrastructure Bank Loan from the Florida Department of Transportation in fiscal year 2008 for construction of the I- 7511mmokalee 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 project. Accordingly, the County's expenditures for purposes of reporting on the Schedule consist of principal loan repayments only ($1,957,377 for fiscal year 2009) as no proceeds were recei ved under the loan and no project expenditures were incurred or paid directly by the County, The balance of the loan as of September 30, 2009 is $10,042,623. The repayment schedule for this loan is as follows: Payment Date Principal Interest Total 10/1/2008 $ 1,957,377 $ 82,623 $ 2,040,000 10/1/2009 1,839,148 200,852 2,040,000 10/1/2010 1,875,930 164,070 2,040,000 10/1/2011 1,913,449 126,551 2,040,000 10/1/2012 4,414.096 88,~~2 4,502,378 $ 12,000,000 $ 662,378 $ 12,662,378 4.SubgrantAwards The following subgrant awards were made by Collier County during fiscal year 2009: CFDAlCSFA Number Subgrant Amount Program Title Federal: Community Development Block Grant Community Development Block Grant I State's Program Emergency Shelter Grant Supportive Housing Program Home Investment Partnerships Program State: State Housing Initiatives Partnership Program Homeless Challenge Grant 14.218 $ 3,520,432 14.228 1,706,132 14.231 94,007 14.235 301,567 14.239 341,117 52.901 60.0]4 699,090 80,353 1002-1130878 175 Agenda Item No. 16A21 December 14, 2010 Page 29 of 88 Collier County, Florida Notes to the Schedule of Expenditures of Federal A wards and State Projects (continued) 5. Contingency The grant revenue amounts received are subject to audit and adjustment. If any expenditures Dr 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 gmnt agreements and applicable federal and state laws and regulations. 1002.1130878 176 Collier County, Florida Agenda Item No. 16A21 December 14, 2010 Page 30 of 88 Schedule of Findings and Questioned Costs For the Year Ended September 30, 2009 Part I-Summary of Auditor's Results Financial Statements Section Type of auditor's report issued: Internal control over financial reporting: Material weakness(es) identified? Significant deficiency(ies) identified that are not considered to be material weaknesses? Noncompliance material to financial statements noted? Federal Awards and State Projects Section Internal control over major programs: Material weakness(es) identified? Significant deficiency(ies) identified that are not considered to be material weaknesses? Type of auditor's report issued on compliance for major programs: Yes Yes Yes X Yes Unqualified X No X None reported X No No X Yes None reported Qualified for the Aging Cluster (CFDA No.'s 93.044, 93.045, 93.053, 93.705, 93.707), the Airport Improvement Program (CFDA No. 20.1 06), the Community Care for the Elderly Program (CSFA No. 65.010), and the State Housing Initiatives Partnership Program (CSFA# 52.901); and Unqualified for all other major programs Any audit findings disclosed that are required to be reported in accordance with section .51O(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 lO02w) 130878 177 No Agenda Item No. 16A21 December 14, 2010 Page 31 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Identification of major federal programs: Federal Programs CFDA Number Federal Al!:encv/Name of Federal Proeram 14.218 U.S, Department of Housing and Urban Development: Community Development Block Grant Program (CDBG) Home Investment Partnerships Program (HOME) Community Development Block Grant I State's Program (DRI) 14,239 ]4.228 10.559 u.S. Department of Agriculture: Summer Food Service Program for Children (Child Nutrition Cluster) 16.710 U.S. Department of Justice: Public Safety Partnership and Community Policing Grants 20.507 u. S, Department of Transportation: Federal Transit - Fonnula Grants (Federal Transit Cluster) Airport Improvemcnt Program 20,106 66.468 U.S, Environmental Protection Agency: Capitalization Grants For Drinking Water State Revolving Funds 93.044, 93.045, 93.053, 93.705,93.707 u.S. Department of Health and Hwnan Services: Aging Cluster 97.004,97.067 u.S. Department of Homeland Security: Homeland Security Cluster 1002-1130878 178 Agenda Item No. 16A21 December 14, 2010 Page 32 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Identification of major state projects: State Projeets CSFA Number 52.901 55.001 55.010 55.020 65.010 Dollar threshold used to distinguish between Type A and Typc B programs: Federal Programs Slate Projects Auditee qualified as low-risk auditee? 1002~1 130878 State Al!encv/Name of State Proiect Florida Housing Finance Corporation: State Housing Initiatives Partnership Program (SHIP) Florida Department of Transportation: Commission for the Transportation Disadvantaged (CTD) Trip and Equipment Grant Program Public Transit Block Grant Program State Infrastructure Bank Loan Program Florida Department of Elder Affairs: Community Care for the Elderly $ 602.298 $ 300.000 Yes X No ]79 Agenda Item No. 16A21 December 14, 2010 Page 33 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Part II-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. No such matters were identified. 1002.1130878 180 Agenda Item No. 16A21 December 14, 2010 Page 34 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Part III-Federal Awards and State Projects Findings and Questioned Costs Section This section identifies the audit findings required to be reported by Circular A-B3 section .51O(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 2009-1 Federal/State Program Information Federal AgencieslPrograms: U.S. Department of Housing and Urban Development (RUD) Home Investment Partnerships Program (HOME) - CFDA No. 14.239 Community Development Block Program (CDBG) - CFDA No, 14.218 u.s. Department of Health and Human Services Aging Cluster (Ae) - CFDA No.'s 93.044, 93.045, 93,053, 93.705, 93,707 State Agencies/Programs: Florida Department of Elder Affairs Community Care for the Elderly (CCE) - CSFA No. 65.010 Florida Housing Finance Corporation State Housing Initiatives Partnership Program (SHIP) - CSFA No. 52.901 1002-1130878 18] Agenda Item No. 16A21 December 14, 2010 Page 35 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) 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, ptrrsuant to the SHIP Program Manual and the State of Florida's Part Fotrr 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: . Chargcs 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 thc period covered by the ccrtification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performcd by the employce. . 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 which meets the following standards (unless a statistical system or other substitute system has been approved by the cognizant Federal agency): a) must reflect an after-the-fact distribution of the actual activity of each employee, b) must account for the total activity for which each employee is compensated, c) must be prepared at leas1 monthly and must coincide with 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 chargcs to Federal awards but may be used for interim accounting purposes. 1002-] 130878 ]82 Agenda Item No. 16A21 December 14, 2010 Page 36 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Condition/Context We noted that from the beginning of the fiscal year through January 2009, the County's documentation supporting payroll allocations for employees that work on multiple grants did not meet federal standards as described in OMB Circular A-87 above. The County has used a Personnel Activity Report (PAR) to allocate payroll salaries for employees who work on multiple activities, These reports are prepared annually, at the beginning of each fiscal year, based on an estimate of the time the employees are expected to work on a grant. The PAR does not show the total activity for which an employee is compensated and does not require the employee's signature. The County's Department of Housing and Human Services initiated a time sheet process in fiscal year 2006 whereby employees in the departtnent indicate the projects to which their time relates each week, These timesheets are signed by the employees and supervisors and kept in the department for internal control purposes. For the first part of fiscal year 2009, these timesheets were not provided to the County's payroll department to adjust the allocation of payroll costs from the estimatc as indicated in the annual PAR form to actual time spent. Thus, there is not an "after the fact" accounting based on actual activity. We noted that the I.IOME program had no payroll expenditures charged to the program during the period noted above (although there should have been), and lherefore, no question costs have been reported for this progTam. The payroll charges related to the HOME program were instead charged to other housing programs as a result of the lack of an after the fact accounting for lhe period noted above. Questioned Costs Total salaries and related costs for lhe time period noted above are summarized as follows: CDBG (CFDA No. 14.218) SHIP (CSFA No, 52.901) AC (CFDA No.'s 93.044,93.045,93.053,93,705,93,707) CCE (CSFA No. 65,010) $ 175,668 75,351 87,992 65,706 1002-1130878 183 Agenda Item No. 16A21 December 14, 2010 Page 37 of 88 Collier COW1ty, Florida Schedule of Findings and Questioned Costs (continued) Cause/Effect The PARs and timesheets used do not meet the requirements of OMB Circular A-87 with respect to the documentation supporting the allocation of salaries and related costs for the period noted above. The payroll charged to a grant was based on the PAR, or budgeted amount, and there was no process in place to compare the PAR percentage used by the payroll department to allocate costs during this period to the actual time incurred by the employee based on the timesheets. Additionally, PAR reports do not include the employee's signature and are completed annually; however, for employees who work solely on one grant, certification forms are required to be completed at least semi-annually. Recommendation Thc County should ensure that an effective and consistent process is in place to record payroll charges to grant programs throughout the entire fiscal year. The process should entail providing the timesheets to the payroll departmcnt on a periodic basis to match the related payroll allocated to each grant (as based on the PAR), to the actual time spent working on the federal/state grwlt based on the after-the-fact timesheet, and any adjustments necessary to true-up the estimated payroll charged to the grant (based on the PAR) to the actual amount (based on the timesheets) should be made. Alternatively, the payroll department could charge payroll costs to the grants based on actual timcshcets submittcd weekly as opposed to using the budgeted PAR percentage as the basis for allocating costs each pay period. PAR reports should be signed by the employee and completed at least semi-annually for those employees who work solely on one grant. Views of Responsible Officials and Planned Corrective Action Thc finding in question occurred during the 1 'I quarter of FY09. The time was tracked correctly; however, a manual step was missed. Effective January 17, 2009, the Human Resources Department began processing bi-weekly time and effort entries for all Housing and Human Services grant staff. Staff submits timeshects that are signed by thc employee and management to fiscal staff for review. The timcsheets are forwarded to Human Resources to enter the actual percentage of time and effort into SAP prior to payroll expenses actually posting to SAP. This allows for "real time" charges directly to the appropriate grant in SAP, thereby eliminating the need to process journal entrics at all.4 1002-1130878 ]84 Agenda Item No. 16A21 December 14, 2010 Page 38 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Finding 2009-2 Federal Program Information Federal AgencylProgram: U.S. Department of Housing and Urban Development (HUD): Community Development Block Grant! State's Program (DR!) - CFDA No. 14.228 U.S. Department of Agriculture: Summer Food Service Program for Children - CFDA No, 10.559 U.S. Department of Justice: Public Safety Partnership and Community Policing Grants- CFDA No. 16.710 U.S. Department of Homeland Security: Homeland Security Cluster - CFDA No. 97.004, 97.067 U.S, Department of Transportation: Airport Improvement Program- CFDA No. 20.106 Criteria Procurement, Suspension and Debarment: Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred or whose principals are suspended or debarred. All nonprocurement transactions (i.e., subawards to subrecipients), irrespective of award amoWlt, are considered covered transactions. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended or debarred or otherwise excluded. This verification may be accomplished by checking the Excluded Parties List System (EPLS) maintained by the General Services Administration (GSA), collecting a certification from the entity, or adding a clause or condition to the covered transaction with that entity. Condition/Context Although the County indicated that its practice is to check the EPLS system, no documentation evidencing that it had checked the EPLS was maintained, and a certification from the entity was not collected or clause or condition included in the agreements, as applicable, for certain sample transactions selected for testing, Questioned Costs N!A 1002-1130878 185 Agenda Item No. 16A21 December 14, 2010 Page 39 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Cause/Effect Internal controls with respect to suspension and debarment were not operating effectively as no docwnentation was maintained indicating that the EPLS was checked for the selected contract vendors or subrecipients, as applicable. Additionally, there was no evidence that the County had obtained a certification from the entity or added a clause or condition to the contract with the entity, as applicable. Thercfore, we could not verify whether the County met its requirement to verify that the entities were not suspended or debarred or otherwise excluded. Recommendation The County should perform the required verification by checking the EPLS (and docwnenting evidence of the verification, when it was performed and by whom), collecting a certification from the entity, or adding a clause or condition to 1he contract wi1h 1hat entity in accordance with the Federal requirements. Views of Responsible Officials and Planned Corrective Action Collier County will apply currently enacted controls and measures operating effectively in one division agency-wide to ensure compliance. The Grants Coordinator for 1he Collier County Sheriff's Office will be responsible for checking EPLS and documenting the verification as recommended above for all Sheriff's grants with this requirement. Finding 2009-3 Slale Program lnformation Florida Housing Finanee Corporation (the Corporation) Stale Housing Initiatives Partnership Program (SHIP) CSFA No, 52,901 1002-1130378 186 Agenda Item No. 16A21 December 14, 2010 Page 40 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Criteria Reporting: . In accordance with Section 420.9075(10), Florida Statutes, eaCh COWlty or eligible municipality shall submit to the Corporation by September 15 of each year a report of its affordable housing programs and accomplishments through Jtine 30, immediately preceding submittal of the report. . Annual reports for the Closeout Fiscal Year (2006/2007), Interim Fiscal Year 2 (2007/2008), and Interim Fiscal year 3 (2008/2009) (the Annual Report) must be included in the submission to the Corporation. . The local SHIP administrator's tracking system and annual reports must exactly match the information recorded in the local city or COWlty'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 ensure compliance with the single audit act. Condition/Context 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 amoWlt of expenditures and program income reported in the Annual Report, Additionally, we noted approximately $192,000 of reversal entries appearing in the detail we were provided of SHIP projects completed during fiscal year 2009 and we were informed that these credits represented prior period corrections dating back as far as 2003, Questioned Costs Unknown 1002.1130878 187 Agenda Item No. 16A21 December 14, 2010 Page 41 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Cause/Effect The financial information submitted in the annual statutory reports did not agree to and was not reconciled with the general ledger. 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 SHIP Program Manual requiring that amounts reported in the Annual Report match the amounts reported in the general ledger. Internal controls with respect to reporting were not operating effectively, Recommendation The County should implement procedures that require that the statutory reports be reconciled to the general ledger and reviewed and approved prior to being filed with the State. Additionally, should corrections to prior period expenditures be necessary, a process should be in place to ensure that such items are identified and captured on a timely basis. Views of Responsible Officials and Planned Corrective Action Management concurs with the recommendations. Recognizing that ilitemal attempts at completing this difficult reconciliation have fallen short of the requirement, Housing and Human Services has budgctcd SHIP grant funds to receive onsite and offsite technical assistance (T A) from the Florida Housing Coalition (FHC). FHC is the teclmical advisor designated by the grantor agency, Florida Housing Finance Corporation. The TA will consist of reviewing current rcconciliation procedures, reports and data collection and maintenance. Any suggested improvements will be implemented, As of this writing, the contract for T A is being review by Housing and Human Serviccs and thc County Attorney's Office for form and legal sufficiency. Finding 2009-4 State Program Information Florida Housing Finance Corporation (the Corporation) State Housing Initiatives Partnership Program (SHIP) CSFA No. 52.901 1002-1130878 188 Agenda Item No. 16A21 December 14, 2010 Page 42 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Criteria Special Test and Provisions: SHIP requires that funds be advertised before taking applications for assistance (SHIP Rule 67-37.005 (6) (a) and (b), F.A.C.). Funds are to be advertised at least 30 days prior to taking applications. Condition/Context No advertisement was made for fiscal year 2009. Questioned Costs N/A Cause/Effect The County was not in compliance with the SHIP rules related to marketing outreach, Recommendation The County should adhere to the established SHIP rules with respect to advertising SHIP funds. Views of Responsible Officials and Planned Corrective Action The County wiU adhere to the established SHIP rules. Finding 2009-5 State Program Information Florida Department of Transportation (FDOT) State Infrastructure Bank (SIB) Loan Program CSFA No. 55.020 Criteria Reporting: Effective internal controls over reporting requirements are required to be in place. IO02~II]0878 189 Agenda Item No. 16A21 December 14, 2010 Page 43 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Condition/Context The State compliance supplement for this program and the loan agreement require the submission to FOOT of semi-annual progress reports on program and financial activities that occur each year following the award. Wc noted that reports for Oecember 2008 and June 2009 were not completed or submitted to the FOOT until the time of our testing (September 2009). Questioned Costs N/A Cause/Effect The County had not been aware of the need to create the reports as the County believed any reporting requirements would be the responsibility of the FOOT. The reports were prepared and submitted by the County in September 2009 after the County was notified by FOOT that the reports had not been submitted as required. The reports were not reviewed by someone other than the preparer for accuracy and completeness, Recommendation The County should review agreements for reporting requirements and if questions arise as to party responsible for completion, the County should promptly seek written clarification from the grantor agency, Also, the County should ensure that reports are reviewed for accuracy and completeness by someone other than the pre parer. Views of Responsible Officials and Planned Corrective Action Originally the SIB agreement was for road construction considered to be a local Collier County project. After the SIB agreement was executed, Federal Highway Administration (FHW A) detennined that the project would become a state project due to the procurement for a Design Build Finance of 1-75 (IROX). Collier's original local project became part oflarger state IROX project. 1002-1130878 190 Agenda Item No. 16A21 December 14, 2010 Page 44 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) The Gronts Coordinator made a verbal inquiry to Florida Department of Transportation (FDOT) during calendar year 2008 regarding the reporting requirements cited in the SIB agreement and was advised the report was not Collier's responsibility since the project was not let by Collier nor would any portion of the project be managed by Collier as originally anticipated. Subsequently, a report was requested by FDOT for only the most recent six month period. Collier explained to FDOT that if the report was now required, all reports due during the fiscal year 2009 would need to be drafted and submitted as due diligence, All reports submitted were reviewed by the Transportation Administrator though not fonnally documented as such. Subsequent report reviews by the Transportation Administrator are documented before submission. Collier has no access to FDOT's financial activity or financial system which is needed to complete the report, nor does Collier receive any project status reports on a routine basis. Collier only has access to the data on the amount of loan payback which Collier disburses, This loan payment information can be populated by FDOT as welL Collier must request financial activity and project status infonnation proactively. Requests for data from the grantor on prior year single audit reporting and CAFR data such as loan amortization schedules and project statuses to capture asset valuation has proven to be cumbersome and difficult. Future financial activity requests will be made within 10 business days after the semi-armual report period end to FDOT in order to verify and obtain correct data by the submission date. The Division will prepare the report based on the infonnation provided by FDOT. Prior to submission, the Transportation Administrator will perfonn a documented review. Finding 2009-6 Federal Program Information Federal Agency/Program: U.S. Department of Transportation: Airport Improve,ment Program- CFDA No. 20.106 Criteria The requirements of the Davis-Bacon Act are applicable to construction work for airport development projects financed with grants under this program (49 USC 47112). Non-federal entities shall include in their construction contracts subject to the Davis-Bacon Act a requirement that the contractor or subcontractor comply with the requirements of the Davis- Bacon Act and the Department of Labor (DOL) regulations (29 CFR part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). 1002.1130878 191 Agenda Item No. 16A21 December 14, 2010 Page 45 of 88 Collier County, Florida Schedule of Findings and Questioned Costs (continued) This includes a requirement for the contractor or subcontractor to submit to the non-Federal entity weekly, for each week in which any contract work is perfonned, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5,6). Condition/Context We noted a project during fiscal year 2009 that was subject to the Davis-Bacon requirements. We noted that the required prevailing wage clauses were not included in the contract and the weekly certified payrolls had not been submitted as required. We were informed that the County planned to obtain the certified payrolls upon project completion; however, the requirements dictate that weekly certified payrolls are to be submitted during the course of the project. Questioned Costs $183,452 Cause/Effect Internal controls with respect to compliance with Davis-Bacon Act requirements were not operating effectively and the County is not in compliance. Recommendation The County should ensure that the required prevailing wage clauses are included in all contracts subject to the Davis-Bacon Act and that the required weekly certified payrolls are obtained. Views of Responsible Officials and Planned Corrective Action In order to rectifY this deficiency Airport Authority persOJUlcl will review payroll submittals and provide documentation 10 assure compliance with the Davis-Bacon Act. Additionally personnel will work with any consultants and purchasing to include proper language in bids and contracts. In addition our procedure manual will be updated, 1002-] 130878 192 Agenda Item No. 16A21 December 14, 2010 Page 46 of 88 Collier County, Florida Schedule of Prior Audit Findings For the Year Ended September 30, 2009 The current status of findings reported for the years ended September 30, 2008 and 2007 related to major federal programs and state projects is as follows: Finding 2008-1 Federal/State Program Information Federal Agency: US Department of Housing and Urban Development (HUD) Home Investment Partnerships Program (HOME) - CFDA No. 14.239 Community Development Block Program (CDBG) - CFDA No. 14.218 State Agency: Florida Housing Finance Corporation State Housing Initiatives Partnership Program (SHlP) - CSFA No. 52.901 . Compliance Requirement: Allowable Costs Condition/Context We noted that for the majority of fiscal year 2008, the County's docwnentation supporting payroll allocations for employees that work on multiple grants did not meet federal standards as described in OMB Circular A-87 above. The County has used a Personnel Activity Report (PAR) to allocate payroll salaries for employees who work on multiple activities. These reports are prepared annually, at 1he beginning of each fiscal year, based on an estimate of 1he time the employees are expected to work on a grant. The PAR does not show the total activity for which an employee is compensated and does not require the employee's signature. The County's Department of Housing and Hwnan Services (the department responsible for 1he administration of the HUD grants) initiated a timesheet process in fiscal year 2006 whereby employees in the department indicate the projects (HOME, SHIP, or CDBG) to which their time relates each week. These timesheets are signed by the employees and supervisors and kept in the department for internal control purposes, For the majority of fiscal year 2008, these timesheets were not provided to the County's payroll department to adjust the allocation of payroll costs from the estimate as indicated in the annual PAR form to actual time spent. Thus, there is not an "after the fact" accounting based on actual activity. 1002-1130878 193 Agenda Item No. 16A21 December 14, 2010 Page 47 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation We recommend that the County continue to use the timesheet process implemented during fiseal year 2006 whereby the employees and a supervisor sign each timesheet. In addition, the County should implement a process to provide the timesheets to the payroll department on a periodic basis to match the related payroll allocated to each grant (as based on the PAR), to the actual time spent working on the federal/state grant based on the after-the-fact timesheet, and any adjustments nccessary to true-up the estimated payroll charged to the grant (based on the PAR) to the actual amount (based on the timesheets) should be made. Alternatively, the payroll department could charge payroll costs to the grants based on actual timesheets submitted weekly as opposed to using the budgetcd PAR percentage as the basis for allocating costs each pay period, PAR reports should be signed by the employee and completed at least semi-annually for those employees who work solely on one grant. Planned Corrective Action Effective July I, 2008, all grant staff were required to complete bi-weeklytimesheets indicating the amount of hours spent on each grant. This timesheet is signed by thie employee and the employee's supervisor. Journal entries are then made by fiscal staff to charge actual time and effort worked to the appropriate grant. In an effort to mitigate this finding even further, effective January 1, 2009, the HlUllan Resources departmcnt began processing bi-wcekly time and effect entries for all Housing and Human Services grant stalI Staff will continue to complete their bi-weekly timesheets. The timesheets will be sent to HlUllan Resources to enter the actual time into SAP prior to the payroll actually posting to SAP. This will allow for actual time spent to be charged directly to the appropriate grant in SAP, thereby eliminating the need to process journal entries at a later date. Current Status The proposed correction included a manual step, which was missed. Staff realized this during the first quarter of FY 2009 and revised the procedure. Effective January 17, 2009, the Human Resources Department began processing bi-weekly time and effort entries for all Housing and HlUllan Services grant staff. Staff submits timesheets that are signed by the employee and management to fiscal staff for review. The timesheets are forwarded to Human Resources to 1002-] 1]0378 194 Agenda Item No. 16A21 December 14, 2010 Page 48 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) enter the actual percentage of time and effort into SAP prior to payroll expenses actually posting to SAP. This will allow for "real time" charges directly to the appropriate grant in SAP, thereby eliminating the need to process journal entries at a later date. Also see current year finding 2009-1 above. Finding 2008-2 Federal Program Information u.S. Department of Justice State Criminal Alien Assistance Program (SCAAP) - CFDA No. 16.606 Compliance Requirement: Reporting Condition/Context In addition to overtime which appears to be allowable based on the information stated in the original finding, the County included wage benefits (i.e. incentives, training costs, retirement, group life and health insurance, and workers compensation) totaling $6.5 million in the calculation of total correctional salaries reported in the SCAAP grant application for the FY 2007 SCAAP grant. Also, the number of certified correctional officers employed during the reporting period reported in the application of 321 was overstated by 65 due to vacant positions being erroneously included in the amount submitted in the application, Recommendation We understand from the Sheriff's persOlUlel that benefits were appropriately excluded from the FY 2008 SCAAP award application. In the future, we recommend that the Sheriff review program guidelines and contact the grantor agency if reporting criteria are not clearly stated or if clarification is needed in interpreting information contained in the program guidelines. Written documentation from the grantor agency should be retained to support any such correspondence. Additionally, a thorough review of future applications should be made in order to detect potential errors such as with respect to the number of correctional officer positions reported as noted above. 1002-1130878 195 Agenda Item No. 16A21 December 14,2010 Page 49 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Planned Correclive Action As stated in the recorrunendation, the calculation was changed for the FY2008 application, We concur with this recorrunendation to contact the grantor agency in writing, if reporting criteria are not clearly stated or if clarification is needed in interpreting information contained in the program guidelines. We do believe, having dealt with this grant for many years, that there have been years in which the criteria for calculation could be interpreted differently by different parties. Documentation has not always been clear in establishing guidelines. Currenl Slatus The Collier County Sheriffs Office (CCSO) continues to contact the grantor agency in writing, to clarify any uncertainty regarding grant guidelines, reporting criteria or grant related issues. Written docWTIentation is retained to support grant applications and grant actions. The Bureau of Justice Assistance determined the unallowable costs for the FY 2006 and FY 2007 SCAAP applications. The FY 2006 costs were deducted from the pending FY 2009 SCAAP award. The Wlalfowable costs from the FY 2007 SCAAP application were returned to the Bureau of Justice Assistance from unspent funds. }'inding 2008-3 Federal Program ['!formation Federal Agency/Program: U.S. Department of Housing and Urban Development (OOD): Community Development Block Grant / State's Program (DRI) - CFDA No. 14.228 U.S. Department of Transportation: Highway Planning and Construction Federal Transi1 Cluster - CFDA No. 20.500 / 20.507 Compliance Requirement: Procurement, Suspension and Debarment Condition/Context Although the County indicated that its practice is to check the EPLS system, no docwnentation evidencing that it had checked the EPLS was maintained, and a certification from the entity was not collected or clause or condition included in the agreements, as applicable, for certain sample transactions selected for testing. 1002,1130878 196 Agenda Item No. 16A21 December 14, 2010 Page 50 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation The County should perfonn 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. Planned Corrective Action Management concurs with this finding. While the Department of Housing and Human Services (HHS) has always checked vendors against the EPLS listing; this check did not include non-profit subrecipients, As of December 2008, HHS now requires current audit reports and debarment certification letters for all subrecipients as part of the grant application submission process. Once awards are made, the assigned Grant Coordinator is responsible for checking all subrecipients, vendors and contractors against the EPLS listing. Screen prints of the EPLS listing are made to prove verification and are included in the file. Debarment and audit reports have also been included in the Master File Checklist which is included in the file folder and reviewed by the Grants Manager. The Transportation Division has started a new procedure during FY09 where all grant related purchase orders will be approved by the Grants Coordinator. At the time of review for approval, the Grants Coordinator performs verification that the vendor has not been suspended or debarred or otherwise excluded at the EPLS website. The verification is printed and maintained in the grant procurement file. In addition, current procedures include federal clause language and a written certification for all federal transit grant procurements over $50,000. Other steps are taken by the Purchasing Department at the time of advertisement of bids and requests for proposals that include review of each project to determine if grant funding is involved and whether there are specific compliance issues related to debannent. Forms are provided to vendors requiring they certify they are not on the Excluded Parties List. Furthermore, departments managing grants have been provided a link on the Purchasing Department website to the EPLS website so they can complete their own verification. Current Status Collier County will apply currently enacted controls and measures operating effectively in one division to agency-wide to ensure compliance. Also see finding 2009-2 above. 1002-1130878 197 Agenda Item No. 16A21 December 14, 2010 Page 51 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Finding 2008-4 Federal Program Information U.S. Environmental Protection Agency Capitalization Grants For Drinking Water State Revolving Funds (SRF) - CFDA No. 66.468 Compliance Requirement: Allowable Costs Condition/Context We reviewed all of the invoices supporting the loan expenditures reported and noted two invoices for consulting services dated in August 2008 totaling $12,942 included in the August 28, 2008 disbursement request that had not been rcviewed and approved by the related Project Manager prior to seeking reimbursement under the loan program. We did not identify any discrepancies or exeeptions in our compliance testing. Recommendation We recommend that all invoices be properly reviewed and approved to ensure that they are allowable costs prior to being charged to the Joan program. Planned Corrective Action Public Utilities initiated a procedure for grants in December 2008 that now includes adding the Accounting Technician's name to the SRF transmittal sheet. The Accounting Teclmician verifies whether all the invoices are properly approved and are paid. After this approval, it goes to the Project Manager, Director and the Administrator for approval of the disbursement request. Current Status The procedure noted above continues to be in effect. 1002.1l30878 198 Agenda Item No. 16A21 December 14, 2010 Page 52 of 88 Collier County; Florida Schedule of Prior Audit Fin9ings (continued) \ Finding 2008-5 State Program ['!formation Florida Housing Finance Corporation (the Corporation) State Housing Initiatives Partnership Program (SHIP) CSFA No. 52.901 Compliance Requirement: Reporting Condition/Context The fmandal 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 be reconciled to the general ledger and reviewed and approved by finance department staff prior to being filed with the State. Planned Corrective Action The Department of Housing and Hwnan Services recognizes the importance of reconciling statutory reports, internal staff reports, and the general ledger. Procedures were implemented following the FY07 audit. While these procedures greatly improved the accuracy and accountability of the statutory and internal staff reports, they did not account for the point-in- time nature of the statutory reports, To effectively control for, and docwnent, the complete reconciliation of the statutory reports and general ledger, the Department of Housing and Hwnan Services will produce a "screen shot" from within the general ledger software (SAP) to be included with the statutory report. The purpose of this activity is to docwnenllhe status of funds during the reporting timeframe. Prior to submitting statutory reports, the Department of Housing and Hwnan Services will provide a copy of the report to the Clerk of Courts Finance Department for review, Approval of the statutory report lies with the Board of County Commissioners. 1002-1130878 199 Agenda Item No. 16A21 December 14, 2010 Page 53 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status Recognizing that internal attempts at completing this difficult reconciliation 'have failed, Housing and ]'luman Services has budgeted SHIP grant funds to receive onsite and offsite technical assistance (T A) from the Florida Housing Coalition (FHC). FHC is the technical advisor designated by the grantor agency, Florida Housing Finance Corporation. The T A will consist of reviewing current reconciliation procedures, reports and data collection and maintenance. Any suggcsted improvements will be implemented, As of this writing, the contract for T A is being review by the Housing and Human Services and the County Attorney's Office for form and legal sufficiency. Also see finding 2009-3 above. Finding 2008-6 Federal Program Information U.S. Department of Housing and Urban Development (HUD) Community Development Block Grant / State's Program (DRI) CFDA No. 14.228 Compliance Requirement: Reporting Condition/Context This federal grant is passed through to the County from the State of Florida, Department of Community Affairs (the Department). The grant agreement between the Department and the County sets forth various reporting requirements. We noted that the County completed the requircd reports, as applicable, during fiscal year 2008, and we did not note any discrepancies. However, there was no evidence that a review as to accuracy and completeness took place for certain reports submitted to the Department (i.e. Contractual Obligation and MBE Report, Projection of Contract Payments Form and Disaster Quarterly Status Report). Recommendation The County should implement procedures whereby review by someone other than the preparer is obtained to help ensure completeness and accuracy of the reports submitted to the Department. Such reviews and approvals should be documented to evidence that the review took place, 1002-1130878 200 Agenda Item No. 16A21 December 14, 2010 Page 54 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Planned Corrective Action The Department of Housing and Human Services has implemented procedures to ensure all reports are reviewed for accuracy prior to submission to the Department of Community Affairs. Once prepared, reports are reviewed for errors and/or omissions by the Housing Manager. Once approved as accurate, the Housing Manager signs the report to indicate completed review. Copies of signed reports are maintained by staff of the Department of Housing and Human Services, Current Status The Housing Manager reviews, signs and approves as accurate, all reports prior to submission to the Florida Department of Community Affairs. Signed copies are maintained in program files. Finding 2007-05 Federal Program ['!formation U.S. Department of Transportation Highway Planning and Construction CFDA Number: 20.205 Condition/Context The same individual is responsible for both completing and approving the reimbursement requests. The grant coordinator prepares the reimbursement requests and submits them to the grantor agency for reimbursement. However, there is no review of the reimbursement requests by someone other than the preparer for completeness and accuracy. Recommendation The County should ensure review and authorization by someone other than the preparer is obtained in order to properly segregate the duties of requesting and approving reimbursement requests, and to help ensure completeness and accuracy of the requests. Such reviews and approvals should be documented to evidence that the review took place. Planned Corrective Action The following ac1ions will be implemented. 1002-1130878 201 Agenda Item No. 16A21 December 14, 2010 Page 55 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) All grant reimbursement requests will be reviewed by the appropriate Official(s). For all LAP funded highway projects, the Grants Coordinator will prepare the reimbursement request. The Operations Manager will review and approve the request prior to submission to the grantor and Finance. The Operations Manager's review will be documented to provide an audit trail to demonstrate segregation of duties. For all grants other than LAP, invoices/reimbursement requests will be developed and/or approved by the appropriate project manager and forwarded to the Grants Coordinator for review, approval and processing. The Grants Coordinator will provide Finance a copy of the grant invoices/reimbursement requests with all reconciliation documentation attached the same day the request is submitted to the grantor. Payments from the grantor. will continue to be received by the Finance Department. Current Status The Grants Coordina10r/Budget Analyst ensures all LAP reimbursement requests have a documented review by the Operation's Manager. In absence of the Operation Manager, the Division Administrator serves as backup. The reimbursement request process identified in the corrective action plan was put into place late 2007 and continues to be followed. Finding 2007-06 State Program Information Florida Department of Environmental Protection Statewide Surface Water Restoration and Wastewater Projects CFSA Number: 37.039 Condition/Context The project's grant agreement required that a final report be submitted to the South Florida Water Management District (the "District," pass though entity) by August 1, 2007 to provide a final summary of the project. The final report to the grantor agency indicated "Scheduled Value" for the deliverables totaling $16.5 million, The County was not able to provide support for or reconcile this total to the expendihtres for the project as recorded in the general ledger system. However, we were able to agree the District's cost share in the fmal report to the grant agreement and we noted that the expendihtres in the general ledger system and in the final report were significantly higher than the District's cost share under the grant agrcemcnt. 1002-1130878 202 Agenda Item No. 16A21 December 14, 2010 Page 56 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation The County should implement procedures to ensure that reports are completed properly and that adequate supporting doclUllentation is maintained. Additionally, a more organized/systematic approach should be taken to better identify specific project expenditures to be wholly or partially reimbursed by a grantor agency vs. other general project expenditures, Planned Corrective Action At the completion of the project (actually four different projects combined under CFSA Number: 37.039), staff recorded that the incurred costs were equal to the original costs projected in the grant. In fact, the actual costs incurred were greater than anticipated in the grant. As a result, since actual costs exceeded the costs projected in the grant, staff felt that this satisfied the grant agreement. For the current year and going forward, the Public Utilities Engineering Department Grant Coordinator will write and submit all interim and final project reports to the grantor, with guidance on the exact project status from the respective project manager. The Coordinator will maintain all project documents for each grant. Invoices and payment receipts for grant reimbursements are issued by the Utility Billing and Customer Service section of Public Utilities. Finally, an Excel spreadsheet will be created to track and identify expenditures associated with purchase order numbers by grant task. Current Status The procedures noted above continue to be maintained. Finding 2007-07 Federal Program Information U.S. Department of Justice State Criminal Alien Assistance Program (SCAAP) CFDA Number: 16.606 1002-1130878 203 Agenda Item No. 16A21 December 14, 2010 Page 57 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Condition/Context In addition to overtime which appears to be allowable, the CoWtty included wage benefits (Le. incentives, training costs, retirement, group life and health insurance, and workers compensation) totaling $5.2 million in the calculation of total correctional salaries reported in the SCAAP grant application for the FY 2006 SCAAP grant. Recommendation The Sheriff should review program guidelines and contact the grantor agency if reporting criteria are not clearly stated or if clarification is needed in interpreting information contained in the program guidelines. Written documentation from the grantor agency should be retained to support any such correspondence. Views of Responsibie OJjicials and Planned Corrective Action The Collier COWtty Sheriffs Office (CCSO) concurs with this recommendation to contact the grantor agency in writing, as is CCSO's practice, if reporting criteria are not clearly stated or if clarification is needed in interpreting information contained in the program guidelines. Written docwnentation from the grantor agency will be retained, as CCSO normally does, to support any such correspondence. The Collier County Sheriffs Office has received SCAAP awards every year since 1997, SCAAP guidelines are followed regarding all application submission requirements and eligible and ineligible application inclusions. Questions arise when SCAAP Guidelines and SCAAP online application forms have used different verbiage. The Bureau of Justice Assistance' Grant Managcmcnt System (GMS) has a "SCAAI' HELP" link in its SCAAP application site that is available for applicant clarification or to resolve conflicting statements. SCAAP HELP refers grantees directly to the applicable year's State Criminal Alien Assistance Program Guideline for proper direction in resolving questionable grant rules to follow for or in. the grant application. The SCAAP Guidelines clearly state if a cost is eligible or ineligible. For example the FY 2006 SCAAI' Guidelines clearly indicate in the "Correctional Officer Definition" who does and does not qualify for inclusion in the officer count. ; 1002-1130878 204 Agenda Item No. 16A21 December 14, 2010 Page 58 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) The "FY 2006 SCAAP Guidelines" with respect to the "Correctional Officer Salary Calculation" is included in the audit Criteria section above. There is no reference to benefits not being eligible for inclusion in the "actual salarv expenditures" for the application reporting period. The 2006 SCAAP Guidelines are silent about benefits and management believes that it was reasonable to include them in the calculation. We do not believe it is logical for benefits to be an allowable cost for only one year (FY2005) and then to revert back to years prior to 2005. When comparing the above referenced SCAAP 2006 Guidelines Corrcctional Officer Salary Calculation section to the SCAAP 2005 Guidelines Correctional Officer Salary Calculation section, commencing in 2005, benefits are allowable inclusions in the correctional officer salary calculation. No SCAAP Guideline after 2005 states that benefits are excluded. The CCSO maintains DOJ/BJA did not exclude benefits in SCAAP Guidelines after 2005 and that SCAAP 2005 Guidelines supersede 2002 SCAAP Frequently Asked Questions about the eligibility of the inclusion of benefi1s in the SCAAP 2006 corrections officer salary calculation. FY 2005 SCAAP Guidelines indicates the following with respect to the "Correctional Officer Salary Calculation:" "Salary information reported in the SCAAP application must reflect the total salaries and wages paid to full- and part-time correctional officers and others who meet the SCAAP definition. The reported sum should total the jurisdiction's actual salary expenditures for the applicable reporting period, not a projection, estimate, or average. Correctional officer salary costs may include premium pay for specialized scrvice (e.g., bilingual officers), shift differential pay, and fixed-pay increases for time in service. It mav also include emDlovee benefits and ovcliime required by negotiated contract, statute, or regulation (e.g., union agreements, contractual obligations, required post staffing minimums, etc). Office of Management and Budget (OMB) Circular A-87 (www.whitehouse.gov/omb/ circulars/a087/toc.htmI) provides general guidance on how benefits are defined for units of govenunent," To correct any possible questionable DOJ/BJA verbiage in the future, however, management will request written clarification, as it normally does, from the DOJ/BJA when there is an unclear SCAAP directive, contradiction, or what appears to be an omission in SCAAP Guidelines and not depend on SCAAP Guidelines to be complete, Nonetheless, there is a duty on the part of the grantor agency (DOJ/BJA) to explicitly state and include specific language in the SCAAP Guidelines each year about what costs are eligible and ineligible for application content Suppressing words in SCAAP Guidelines by DOJ/BJA does not indicate benefit eligibility exclusion. It should also be noted that grantees and auditors are not privy to the numbers DOJ/BJA uses in the formula to calculate and determine SCAAP awards which are only partial I002-11J0818 205 Agenda Item No. 16A21 December 14, 2010 Page 59 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) reimbursement for the costs associated with the control and custody of criminal illegal aliens. Grantees must interpret grantor developed applications that may omit important application scctions that would offer both the grantor and the grantee with application field options to indicate what is in compliance with grantor guidelines (e.g., a separate field for wages, a separate field for fringe benefits, a sepamte field for overtime). Also, there is the concept of fixed compensation that is not addressed as eligible or ineligible by DOJ/BJA in their SCAAP Guidelines, and would be applicable to grantees nationwide since fixed compensation includes all benefits. This would mean that DOJ/BJA would be obligated, unless explicitly stated about what would be ineligible, to include wages, fringe benefits, and overtime in actual salary expenditures. Management believes the intent of the SCAAP 2005 Guidelines was there to continue to permit the inclusion of benefits in the correctional officer salary calculation since DOJ/BJA did not state otherwise in writing. Current Status The Collier County Sheriffs Office (CCSO) continues to contact the grantor agency in writing, to clarify any uncertainty rcgarding grant guidclines, reporting criteria or grant related issues. Written docwnentation is retained to support grant applications and grant actions. The Bureau of Justice Assistance determined the unallowable costs for the FY 2006 and FY 2007 SCAAP applications. The FY 2006 costs were deducted from the pending FY 2009 SCAAP award, The unallowable costs from the FY 2007 SCAAP application were returned to the Bureau of Justice Assistance from wlspent flli1ds. Finding 2007-08 Federal/State Program lriformation Schedule of Expenditures of Fcderal Awards and State financial Assistance Projects Condition/Context The Schedule of Expenditures of Federal A wards and State Financial Assistance Projects (the Schedule) provides total federal and state financial assistance project awards expended for each individual federal and state program. Various revisions were required from the original Schedule to the final Schedule due to errors and/or omissions that were identified by the County throughout the reconciliation process which extended for several months or through inquiries we posed in relation to specific grants or variances from prior year amounts. We were also notified of a communication the County recently received from a grantor agency indicating that certain programs were not reported in the Schedule in prior years. ]002-11]0878 206 Agenda Item No. 16A21 December 14, 2010 Page 60 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation The County should implement additional procedures and internal controls to ensure the information used to develop the Schedule is accurate and complete and submitted on a timely basis. Planned Corrective Action The County will review its current policies, processes and procedures, Additional procedures and internal controls will be developed and implemented to monitor the information used to develop the Schedule for grants and aid programs. A major consideration will be a central coordination point for the processing and control of reporting requirements. Current Status A cross agency team was established to examine the underlying issues involved and develop a process to assure accurate information is provided for the Schedule of Expenditures, That team identified a method for all those managing grants to identifY and vaiidate the expenditure information, using a spreadsheet approach and a quarterly reconciliation to the official financial records. In addition, the process involved providing this information to a central person in order to keep current with required information. Ute new process was implemented in July 2009 and the first reports were due in August for the interim audit. The quarterly process formally started in mid-October for reporting of the full fiscal year expenditures. Additionally, an intense effort to implement a Grant Management System integrated with the County's project management (RPM) and financial management system (SAP) began in June 2009. The goals of the new system are to standardize and streamline grants management processes and share grants information with all internal stakeholders. This solution will enforce agency widc commonality and eliminate data entry redundancies by integration with the core financial system. The new system went live on December II, 2009. All new grants will be maintained in this system, allowing much easier access to expenditure information for future reporting. All other previously awarded grants will continue to have expenditure information reported using the previously described spreadsheet process. Finally, the County Grants Office continues to provide training as necessary and uses the Grant Manual issued in 2007 to provide ongoing one-on-one instruction on proper grant management.d 1002.1130878 207 Agenda Item No. 16A21 December 14, 2010 Page 61 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Finding 2007-09 Federal Program Information U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) CFDA No. ]4.239 Condition/Context While the County has a broad standard of monitoring subrecipients, outlined in the One- Y car Action Plan, they do not have detailed policies and procedures in place to carry out such monitoring. We selected two of the three subrecipients (Big Cypress, Inc, and Collier County Housing Authority-CCHA) to which HOME funds were disbursed during the fiscal year. At the timc we performed our testing, we noted Collier County had not obtained or reviewed the audit reports for either subrecipient during the year, County staff subsequently obtained the audit reports. We also noted that there was no evidcnce of the monitoring (phone, desk or onsite reviews) as described by the One-Year Action Plan, approved by HUD. Recommendation We recommend that management document and implement the policies and procedures required to properly monitor subrecipients, and that management keep records to evidence such monitoring. Planned Corrective Action Staff performs extensive desk and phone monitoring of all subrecipients. Desk monitoring occurs during the receipt, analysis and processing of each payment request and phone monitoring occurs on an ongoing basis. In addition, subrecipients provide a monthly status rcport on projects which is a type of monitoring. Annual audits are requested from each subrecipient and those noted in the finding have been received and placed in their files. Management will, however, document and implement more detailed policies and procedures regarding monitoring and ensure that accurate records are kept as evidence of project monitoring. Details should include dates of phone and desk monitoring, items covered and any follow-up needed. 1002-1130878 208 Agenda Item No. 16A21 December 14, 2010 Page 62 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status Annual requests for audit reports and debarment letters continue to be issued. In the January- February timefTame of each year staff reviews each open file to ensure current documents are included in all project files. As stated previously, debarment letters and audit reports are now part of the application process for all new requests for funding. The section master calendar has proved an invaluable tool for ensuring compliance is completed correctly and in a timely manner. Screen shots ofEPLS status continued to be included in all project files. Finding 2007-10 Federal Program Information U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) CFDA No, 14.239 Condition/Context During our testing of the HOME grant and review of the participants' files that were selected for eligibility testing, we noted that one participant to whom HOME funds were provided during the year was assigned an incorrect file number and was actually a participant for the CDBG. Recommendation We recommend that management review monitoring controls to ensure that participants are charged to the correct program and that any errors are identified and corrected. Planned Corrective Action I) A journal entry will be processed to post the expenditure to the proper fund account. 2) Controls over data entry will be reviewed, and if necessary, revised. 1002-1130878 209 Agenda Item No. 16A21 December 14, 2010 Page 63 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status This finding has been resolved as each fiscal staff member responsible for signing off on expenditures has been given a list of all account expenditures codes for HOME and CnBG and has been instructed to compare the account string on the request for payment, to the account string on the master account list. They have also been instructed to place a check mark or initials next to the account string on the request for payment to ensure that it has been verified. Finding 2007-11 Federal/State Program Information Federal Agency: US Department of Housing and Urban Development (HUD) Home Investment Partnerships Program (I-:lOME) - CFDA No, 14.239 Commwlity Development Block Program (CDBO) - CFDA No, 14,218 State Agency: Florida Housing Finance Corporation State Housing Initiatives Partnership Program (SHIP) - CSFA No, 52,901 Condition/Context We noted that the County's documentation supporting payroll allocations for employees that work on multiple grants did not meet federal standards as described in OMB Circular A-87. The County uses a Personnel Activity Report (PAR) to allocate payroll salaries for employees who work on multiple activities. These reports are prepared annually, at the beginning of each fiscal year, based on an estimate of the time the employees are expected to work on a grant. The PAR does not show the total activity for which an employee is compensated and does not require the employee's signature. The County's Department of Housing and Hwnan Services (the department responsible for the administration of the HUD grants) initiated a timesheet process in FY 2006 whereby employees in the department indicate the projects (HOME, SHIP, or COBO) to which their time relates each week. These timesheets are signed by the employees and supervisors and kept in the department for internal control purposes. These timesheets are not provided to the County's payroll department to adjust the allocation of payroll costs Ii-om the estimate as indicated in the annual PAR form to actual time spent. Thus, there is not an "after the fact" accounting based on actual activity. ] 002.11 30878 210 Agenda Item No. 16A21 December 14, 2010 Page 64 of 88 Collier COlmty, Florida Schedule of Prior Audit Findings (continued) Also, we noted a salaried employee in our sample for the CDBG program whose payroll is allocated 100% to the grant; however, semi-annual certifications were not completed as described above. Recommendation We recommend that the County continue to use the timesheet process implemented during fiscal year 2006 whereby the employees and a supervisor sign each timesheet. In addition, the County should implement a process to provide the time sheets to the payroll department on a periodic basis to match the related payroll allocated to each grant (as based on the PAR), to the actual time spent working on the federal/state grant based on the after-thc-fact timesheet, and any adjustments necessary to true-up the estimated payroll charged to the grant (based on the PAR) to the actual amount (based on the timesheets) should be made. Alternatively, the payroll department could charge payroll costs to the grants based on actual time sheets submitted weekly as opposed to using the budgeted PAR percentage as the basis for allocating costs each pay period, . PAR reports should be signed by the employee and completed at least semi-annually for those employees who work solely on one grant. Planned Corrective Action 1) Housing and Human Services Department will work with Human Resources Payroll staff regarding the SAP module for time tracking to develop a process that will enable us to charge the actual time incurred by the employee (after the fact) to a grant versus projected budgeted allocation based on the PAR. 2) Housing and Human Services staff will continue utilizing the timesheet documentation process developed in FY 2006. 3) Management will review the timesheets quarterly and compare them against cost allocations to make adjustments accordingly. 4) The PAR forms will be revised 10 accommodate employee's signature. 5) Departmental policies and procedures will be revised to reflect changes. 1002-1130818 211 Agenda Item No. 16A21 December 14, 2010 Page 65 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status This finding continucd in FY 2009. Thc procedure implemented in FY 2008 included a manual step which was missed. Effective January 17, 2009, the Hwnan Resources Department began processing bi-weekly time and effort entries for all Housing and Human Services grant staff. Staff submits timesheets that are signed by the employee and management to fiscal staff for review. The timesheets are forwarded to Hwnan Resources to enter the actual percentage of time and effort into SAP prior to payroll expenses actually posting to SAP. This will allow for "real time" charges directly to the appropriate grant in SAP, thereby eliminating the need to process journal entries at a later date, Finding 2007-12 Federal Program Information U.S. Department of Housing and Urban Development Horne Investment Partnerships Program (!lOME) CFDA No. 14.239 Condition/Context The HOME Match Report was not submitted for fiseal year 2007. The County was not aware that this report was required, and did not meet any of the exemption criteria. In addition, the records used to track the HOME match contributions are not in accordance with 24 CFR 92,504, The tracking spreadsheet utilized by the County shows the matching contributions by program but does not indicate the exact amount that was contributed. There is no clear indication in the spreadsheet as to the date the contribution was made to the program and we were unable to validate the amount contributed from the spreadsheet to the general ledger as there are no index numbers or dates in the spreadsheet. In addition, the spreadsheet is not reviewed to ensure compliance with the matching requirements. Upon drawdown of entitlements the County is required to input the match contributed to the project to HUD's Integrated Disbursement and Infonnation System (IDIS), however, IDIS is unable to generate a report that ideutifies the matching previously submitted. 1002-1130B78 212 Agenda Item No. 16A21 December 14, 2010 Page 66 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation We recommend that the CountylDepartment of Housing and Human Services review HOME program guidelines and provide the program managers with the reporting and recordkeeping requirements. The County should implement a tracking system to ensure reporting requirements are being met. The County should improve its method of tracking matching contributions to support the amounts reported in IDIS (including source of funding: index numbers to trace source to general ledger) and the general ledger. Planned Corrective Action I) Housing and Human Services (HHS) staff will review the HOME program guidelines to further understand the HOME match requirements. 2) HHS staff has recently developed a tracking system to track the HOME match contributions in compliance with 24 CFR 92.504 which is an improvement to the current tracking mechanism,. 3) The HOME Match Report (HUD-40107-A) will be completed by September 30 of each year and included in the Consolidated Arumal Performance and Evaluation Report (CAPER), 4) Departmental policies and procedures will be revised to retlect the changes made. Current Status HHS staff requested and received teclmical assistance from the HUD Miami Field Office on completing the HOME Match Log. The HOME match log continues to be completed and submitted as an integrated part of the Consolidated Annual Performance and Evaluation Report (CAPER). As part of the prcparation of the CAPER a milestone timeline is now included to ensure compliance in all aspects of the CAPER; the tasking for review and accuracy of the HOME match report is now an integrated part of the CAPER timeline. Finding 2007-13 Federal Program Jriformation U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) CFDA No. 14,239 1002~1130878 213 Agenda Item No. 16A21 December 14, 2010 Page 67 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Condition/Context , The Coun1y did not submit Form HUD 60002 during the program year, The program received a grant of which $200,000 went to a subrecipient, Big Cypress, to provide financial assistance with the construction of low-income housing. Recommendation We recommend that the County/Department of Housing and Human Services review HOME program guidelines and provide the program managers with the reporting requirements. The Coun1y should implement a tracking system to ensure reporting requirements are being met. Planned Corrective Action Housing and Human Services will rcview the HOME program guidelines and update our checklist to ensurc that the Section 3 reports are completed as indicated. Whenever a subrecipient receives $200,000 or more in CDBG or HOME assistance as it relates to construction, a Section 3 form will be included in the award package and completed. The report will be sent to the field office by the deadline required. Current Status HHS staff has attended Section 3 training presented by the BUD Miami Field Office to better understand the reporting requirements for Section 3. Inclusion of Section 3 reporting into the CAPER timeline assignments/requirements continues to work well as an internal control. Finding 2007-14 State Program lriformation Florida Housing Finance Corporation (the Corporation) State Housing Initiatives Partnership Program (SHIP) CSFA No. 52.901 1002.1130878 214 Agenda Item No. 16A21 December 14, 2010 Page 68 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Condition/Context 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 reported in the Annual Report. Additionally, we noted that there were no amounts reported for "program income (interest)" for the 2004/2005 and 2005/2006 grant award periods, however, interest was earned on the unspent portion of the respective advances and should have been reflected as program revenue. Recommendation The County should implement procedures that require that the statutory reports be reconciled to the general ledger and reviewed and approved by finance department staff prior to being filed with the State. The County should also establish a separate general ledger account or index code for each entitlement year for interest income and ensure that interest income is appropriately captured, reported, and expended as appropriate, Planned Corrective Action The HHS staff will perform a reconciliation of SHIP transactions montWy to ensure that the Annual SHIP report tracks to the SHIP annual report This is a new procedure that was just implemented. The SHIP grant support specialist will run reports at the end of each month and reconcile those transactions to the activity in the SHIP spreadsheet. These reports are maintained throughout the year and are expected to greatly improve staff's ability to reconcile with the general ledger when preparing the SHIP Armual Report. Current Status The above "PI armed Corrective Action" was not a sufficient control to ensure that statutory reports reconciled to the general ledger. Housing and Human Services has budgeted SHIP grant funds to receive onsite and offsite technical assistance (T A) from the Florida Housing Coalition (FHC), FHC is the technical advisor designated by the grantor agency, Florida Housing Finance Corporation. The T A will consist of reviewing current reconciliation procedures, reports and data collection and maintenance, Any suggested improvements will be implemented. As of this writing, the contract for T A is being review by the Housing and Human Services and the County Attorney's Office for form and legal sufficiency. 1002-1130878 215 Agenda liem No. 16A21 December 14, 2010 Page 69 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Finding 2007-15 Federal Program Information U.S. Department of Housing and Urban Development (IIUD) Community Development Block Program (CDBO) CFDA No. 14.218 Condition/Context The County did not maintain docwuentation indicating that it had checked the EPLS for subawards to subrecipients. Additionally, there was no certification from the entity or clause or condition included in subrecipient agreements. Recommendation The County should perform verification of subrecipients by checking the EPLS (and docwuenting 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. Planned Corrective Action HHS has revicwcd the debarment status of every contractor and sub-contractor working on construction projects in 1he EPLS system. 'The department will add debarment certification criteria to the application process for each sub-recipient. No contract will be executed with a sub- recipient until debarment review for that entity is perfonned. The debarment certification will be added to our checklist for the project file. Current Status Collier County will apply currently enacted controls and mcasures operating effectively in one division to agency-wide to ensure compliance. 1002.1130878 216 Agenda Item No. 16A21 December 14, 2010 Page 70 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued). Finding 2007-16 Federal Program Information U.s. Department of Housing and Urban Development (HUD) Community Development Block Program (CDBO) CFDA No. 14.218 Condition/Context The Form 60002, Section 3 Summary Report, Economic Opportunities for Low- and Very Low- Income Persons submitted by the County on January 18, 2008 for the reporting period of July I, 2006 to June 30, 2007 specified that the total amount of award was $2,400,655. However, this award amount relates to the 2007-2008 entitlement for the program year that began on July 1, 2007. Accordingly, it appears that the incorrect award was used to complete this report. The expenditures reported in the C04PR26 - CDBO Financial Summary report for the period of July I, 2006 through June 30, 2007 based on the IDIS system had not been appropriately reconciled to the County's general ledger. Recommendation The County should implement procedures that require that financial reports extracted from IDIS be reconciled to the general ledger and reviewed and approved by appropriate staff on a timely basis. Evidence of the reconciliation and of the review should be documented and retained. Performance reports should be thoroughly reviewed for accuracy and completeness before they are submitted. Planned Corrective Action I) Housing and Human Services (HHS) staff will review the HUD program guidelines regarding report submission requirements. 2) HHS staff is in the process of development a reporting calendar whereas all HUD reports will be submitted in a timely manner. 3) Report Form 60003, Section 3 Summary Report will be completed and submitted prior to the deadline of September 30 of each year. 1002-1130878 217 -~-"--"-~~--'. Agenda Item No. 16A21 December 14, 2010 Page 71 of 88 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status Responsibility to ensure correct year data for the Section 3 Swnmary Report has been assigned as a coordinated effort to the Grant Section' s Operations Coordinator and the Accountant The Operations Coordinator is responsible for producing proof of award amount for each subrecipient award and the Accountant is responsible for ensuring the general ledger accurately reflects the award amount. The Accountant is responsible for completion of the C04PR26. A department master calendar was created and BUD report deadlines and other important deadlines are listed and reviewed by the Grants Operations Manager and the Department Director, The Section 3 report was completed and submitted on time. 1002,1130878 218 Agenda Item No. 16A21 December 14, 2010 Page 72 of 88 1111111111111111111111111111111111,'" i!J ERNST & YOUNG Ernst & YounQ LLP Suite 700 100 Northeast lhird A....enue Fort lauderdale, fL 33301 Tel: + 1 954 888 8000 Fax: +1 9511 8888160 www.ey.cOlTl Management Letter and State Reporting Requirements Members of the Board of COIll1ty 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 as of and for the year ended September 30, 2009, which collectively comprise Collier County, Florida's basic financial statements and have issued our report thereon dated February 10,2010 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 A-133, Audits of States, Local Governments, and Non-Profit Organizations. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters, Independent Auditor's Report on Compliance with Requirements Applicable to each Major Federal Program and State Project and on Internal Control over Compliance, and Schedule of Findings and Questioned Costs. Disclosurcs in those reports and schedule, which are dated February 10, 2010, should be considered in conjunction with this managemenl letter. We have also issued our report dated February 10, 20 lOon 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, Disclosures in that report should be considered in conjunction with this management letter. Additionally, 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 entity audits perfornled in the State of Florida, A deficiency in internal control exists when the design or operation of a control does not allow management or employces, 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. A significant deficiency 'is a deficiency, or combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit at1ention by those charged with governance. During our audit, we noted the following deficiencies in internal control not considered to be material weaknesses or significant deficiencies as defmed above, 1002.1130878 Agenda Item No. 16A21 December 14, 2010 Page 73 of 88 11111111111111111I1111I11111I111I"""i!J ERNST & YOUNG A. CURRENT YEAR FINDINGS AND RECOMMENDATIONS 2009-1 Fixed Assets Observation In previous years, the County capitalized large projects in lump sum amounts instead of specifically identifying each asset and capi1alizing separately. As a result, if individual items within a large project, such as waterslides within a total "Park" capital asset balance, are replaced, the individual item cannot be identified for proper disposal and replacement. Over time, differences betwcen thc carrying value of the replaced asset and the carrying value of the new asset can grow to be significant affecting depreciation expense and gains or losses upon disposition of assets. Recommendation We recommend the County implement a policy requiring all assets be accounted for individually in order to correctly calculate depreciation based on the correct expected life, and to allow for bettcr tracking of all assets. Management's Response Management strives to capitalize assets in a manner that allows individual identification. However, componentization of certain capital assets is an acceptable practice and supported within the GAAP hierarchy. Subsequent replacement of such a componentized capital asset would then have to be expensed as a repair. Management will clarify this in their policies and procedures. 2009-2 Goods Receipt Observation Certain prior year goods receipts were not reversed in a timely fashion in tlle County's financial system. As such expenditures and liabilities were overstated as of the cnd of the prior fiscal year. This can occur when a goods receipt is recorded and the related invoice receipt is not processed to clear the transaction. If this is not corrected at year end, reversal in the subsequent fiscal year results in a system generated entry that reduces the liability and expenditure. Since this entry results in additional budget, a manual eutry is concurrently processed to reclassify the reduction in expenditure to an increase in miscellaneous revenue. The net effect on expenditures is zero and miscellaneous revenue is overstated. 1002-I/J0878 2 Agenda Item No 16A21 December 14, 2010 Page 74 of 88 1111111111111111111111111111 """" ill ERNST & YOUNG Recommendation Departments should be held accountable for analyzing outstanding goods receipts at year end to ensure all unapplied goods receipted in SAP are investigated in a timely mallller. This should take place as part of the annual year-end close process to ensure accurately reporting these expenses in the year incurred, Management's Response Management concurs with this comment. Staff has developed additional reporting tools that have been provided to user departments, These reports will allow users to continually monitor their outstanding goods receipts. This will ensure that expenditures and liabilities are properly stated at thc end of the fiscal year, 2009-3 Other Postemployment Benefits Observation The County does not appear to perform due diligence over the actuarial results in which information would be verified between data provided to the aetuary by the County's claim processor third-party administrator (Meritain), County Risk Management and the Clerk's Finance Department. The lack of review and verification of the underlying data given to the actuary could result in a material misstatement in the Other Post Employment Benefits liability and other accrued liabilities, such as Voluntary Separation Incentive Program pay-outs. Recommendation The County should perform verification checks between the Valuation Report and underlying data, such as verifying: the pay as you go expense, number of retirees, number of active participants, etc. In addition, County Human Resources, County Risk Management, County Management and the Clerk's Finance Department as well as the third party actuary and claim proccssor should be involved when discussing underlying assumptions, processes and plans for the valuation, This will enhance communication between the interested parties and reduce the risk of miscommunication and the inefficiencies that may result Management's Response Staff will coordinate with the TP A, Finance, HR and the actuary to assure; that the employee's enrollment and claims data that is reported to the actuary in the future is accurately reported according to the proper employee type such as active, COBRA, Retiree, and VSIP to assure greater accuracy in the calculation of OPEE. I 002~ 1130878 3 Agenda Item No. 16A21 December 14, 2010 Page 75 of 88 1IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII""il/ ERNST & YOUNG 2009-4 Conflict of Interest Policies Observation We became aware of a potential conflict of interest with respect to the HHS director who is also chairman of the board of a non-profit organization to whom HHS makes payments for services. We were informed that this individual, who is ultimately responsible for recommending funding and approving payments as the director of the department, also served as the authorizing party for the sub-recipient elaim attestations on a payment request made to the County. Recummendation We recommend that the County review its conflict of interest policies and ensure it has an adequate process in place to either prevent or detect these types of potential conflicts. Additionally, when these types of conflicts are identified, we recommend the County document how it is addressed to ensure conflicts of interest do not actually occur. Management's Respunse Management concurs. Staff is conducting a review of existing CMA (County Manager Agency) procedure as directed by the Board of County Commissioners at their meeting on February 9, 2010, B. STATUS OF PRIOR YEAR RECOMMENDATIONS 2008-0 Financial Reporting Condition In connection with our audit we noted a financial reporting difference that required an audit adjustment to restate the fiseal year 2008 beginning net assets for the County Water and Sewer enterprise fund and the entity-wide business-type activities by approximately $1.5 million related to planning costs that had been inappropriately capitalized in prior periods, During the 2008 fiscal year end elose process management comprehensively evaluated costs capitalized as work in process through fiscal year 2007 and determined that planning costs that could not be reasonably associated with specific assets should not have been capitalized. IOD2-1130878 4 Agenda Item No. 16A21 December 14, 2010 Page 76 of 88 111111111"'" 11111111111111111111111111 S!J ERNST & YOUNG This misstatement resulted from financial reporling deficiencies related to the capitalization process that had been noted in prior audit reports. The County has multiple departments building and incurring costs that can be capitalized and costs that are operating in nature. As such, it is critical that the County continue to improve financial reporting controls in order to ensure costs are not inappropriately capitalized. Recommendation We recognize the County has put some controls in place around the capitalization of costs and the review of these capitalizations. We rccommend that management continue to review and improve its control and monitoring activities related to its capital assets and that such enhancements also involve other county departments that are vested with the responsibility of administering capital assets. Management's Response and Corrective Action Plan Management concurs with this finding and is committed to thc further enhancement of its capitalization procedures, particularly as they relate to construction work in process. Thc County's procedures, put into place as a result of the fiscal year 2007 audit, identified and addressed the issue discussed above for all county departments that administer capital assets, Current year status: The County continues to work with county departments to enhance capitalization procedures. C. OTHER REQUIRED COMMUNICATIONS The Rules of the Auditor General, Section 10.554 (I)(i)(I), require that we address in the management letter whether 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. The Rules of the Auditor General, Scction 10.554(1)(i)(3), require that we address in a management letter any recommendations to improve Collier County, Florida's financial management, accounting procedures, and internal controls. Current year recommendations to improve Collier County, Florida's financial management, accounting procedures, or internal controls are included above, 1002.1130878 5 Agenda Item No. 16A21 December 14, 2010 Page 77 of 88 11111111111111111111111111111111111''' SJ ERNST & YOUNG The Rules of the Auditor General, Section 10,554(1)(i)(4), 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 of the Auditor General, Section 10.554(1)(i)(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, rules, regulations, and contractual provisions or abuse that have occurred, 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: (I) Improper or inadequate accounting procedures (e.g., the omission of required disclosures from the annual financial statements); (2) Failures to properly record financial transactions; and (3) Other inaccuracies, shortages, defalcations, and instances of fraud discovered by, or that come to the attention of, the auditor, 'Ibe 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 rcquire that the name or official title and legal authority for the primary govenunent 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( I), Florida Statutes. 1002-1 nOR711 6 Agenda Item No. 16A21 December 14, 2010 Page 78 of 88 1111111111111111111111111111'''''''' S!I ERNST & YOUNG As required by the Rules of the Auditor General, Section 10.554(1)(i)(7)(b), the County filedits report pursuant to Section 2l8.32(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(1)(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 be used by anyone other than these specified parties. ~TMLL'P February 10,2010 1002-1130878 7 View I ModifY Recipient (COLLIER COUNTY BOARD OFA~"<lal?~oJ1~l December 14, 2010 Page 79 of 88 General Contact Persons Cert's 8. Assurancesl View I Modify Recipient Codes lpayment Codes I Civil Rights I Organization: 11032 Cal Description Applicable N/A Cert Date Text 01 ASSIJRf,IJCE3 REQUIRED FOR EACH APPLICANT 11/8/2010 gn 02 LOBBYING CERTIFICATION IlIBf20l0 gn 03 PROCUREMENT COMPLIANCE 11/812010 gn 04 PROTECTIONS FOR PRIVATE TRANSPORTATION F l1t8J2010 gn n< 0"01 If"' UE:;^DIU~ 1,,,,,..,rHn E3I .~ I Affinnation of Certifications and Assurances ~ FEDERAL FISCAL YEAR 2011 FTA CERTIFICATIONS AND ASSURANCES SIGNATURE PAGE (Required of all Applicants for FTA assistance and all FTA Grantees with an active capital or formula project) AFFIRMATION OF APPLICANT Name of Applicant" I Official's Name: Normnn Feder IfPiNlI I CERTIFY J I Atlorn~y's Name: Scali R Teach CSJ.Dmi+te.cl \:\fD\Y-or<\ ~Q\\J -\0 f, \4. \liD... \.e().MWe.b httns-!/fl~te~mweh ft~ not pov/te~mweh/Re(~inients/MonifvRecin 11 /ROO 1 0 View / Modify Recipient (COLLIER COUNTY BOARD OFA~l1da re~011!?hJ December 14, 2010 Page 80 of 88 View I Modify Recipient General /Contact Persons!Cel1's &Assurancesl Codes Ipayment Codes I Civil Rights I Organization: 11032 I ~clonym: IL__ EJf330;-TAMIAMI TRAil: EAST. Street: I i H ICily/StateiZiP; IIINAPLE5 ~~~41'2 I Phone Numb., 11!2392'35812 :=:JFI!DOOO~ _ 11 t Fax Number; J 2396595787 r Website: 1 hUp.II';~u;:(:olhetgo\l ,net t~.~_~~c.~~~~~j 78400 I Geog. Location: II 120212150 1 Lnst Updated: 111118/2010649 ~ctive: 1J Yes No I DBE: I~s No .11 NTDB Code llO' ][FY 5'''1 11 Oolob" lfcert.s & A~ 11/8'2010 '==:JrMstr Agmt ~I I~~II A"islanc.: L Yes No Designated Recipient Yes No IrOO1'lIFLoRloA DEPARTMENT (, Yes No MPO; II Typ.: I~ IlcOLllER COUNTY BOAR I ~. Not a Contractor i[StateDOT: Yes No " CST Type: If County Agencv ]1 DUNS Numb~r076997790 t""'++-ro.II-A-.....~-.......,.~"""I'T,....t... A..... A.n.-I- rr..-......y/-I-..................."I'...,.....L.lr>...........:......:...........+.-.11t .K,.....,.I~~.T)~......~_ 11/0/'"'1(\1(\ Agenda Item No. 16A21 December 14, 2010 Page 81 of 88 FEDERAL ,FISCAL YEAR 2011 CERTIFICATIONS AND ASSURANCES FOR FEDERAL TRANSIT ADMINISTRATION ASSISTANCE PROGRAMS (Signature page alternative to providing Certifications and Assurances in TEAM-Web) Name of Applicant: Collier County Board of ,County Commissioners, .__~_ The Applicant agrees to comply with applicahle provisions of Categories 01 - 24. OR The Applicant agrees to comply with applicable provisions of the Categories it has selected: Cateeorv Description 01. Assurances Required For Each Applicant. / V- '.-;:7 -J ./ I/' V- I/'" V \./" V V V V 02. Lobbying. OJ. Procurement Compliance. 04. Protections for Private Providers of Public Transportation. 05. Public Hearing. 06. Acquisition of Rolling Stock for Use in Revenue Service. 07. Acquisition of Capital Assets by Lease. 08. Bus Testing. 09. Charter Service Agreement. 10. School Transportation Agreement. II. Demand Responsive Service. J 2. Alcohol Misuse and Prohibited Drug Use 13. Interest and Other Financing Costs. ]4. Intelligent Transportation Systems. J 5. Urbanized Area formula Program. v V- I/' V ~ ~ 16. Clean Fuels Grant Program. 17. Elderly Individuals and Individuals with Disabilities Formula Program and Pilot Program. 18. Nonurbanized Area Formula Program for States. 19. Job Access and Reverse Commute Program. 20. New Freedom Program. 21. Paul S. Sarbanes Transit in Parks Program. .._-,~ l.---"" 22. Tribal Transit Program. 23. TIFIA Projects ."./' I/'" 24. Deposits of Federal Financial Assistance to a State Infrastructure Banks. Agenda Item No. 16A21 December 14, 2010 Page 82 of 88 FEOERAL FISCAL YEAR 2011 FT A CERn FICA nONS AND ASSURANCES SIGNA TURE PAGE (Required of all Applicants for FTA assistance and all FTA Grantees with an active capital orformula project) AFFIRMATION OF APPLICANT Name of Applicant: Collier County Board of County Commissioners Name and Relationship of Authorized Representative: _-Er_ed W. Coyle. Chai rman BY SIGNING BELOW, on behalf of the Applicant, J declare that the Applicant has duly authorized me to make these certifications and assurances and bind the Applicant's compliance. Thus, the Applicant agrees to comply with all Federal statutes and regulations, and follow applicable Federal directives, and comply with the certifications and assurances as indicated on the foregoing page applicable to each application it makes to the_Federal Transit Administration (FTA) in Federal Fiscal Year 2011. ' FT A intends that the certifications and assurances the Applicant selects on the other side of this document, as representative of the certifications and assurances in this document, should apply, as provided, to each project for which the Applicant seeks now, or may later, seek FTA assistance during Federal Fiscal Year 2011. The Applicant affirms the truthfulness and accuracy of the certifications and assurances it has made in the statements submitted herein with this document and any other submission made to FT A, and acknowledges that the Program Fraud Civil Remedies Act of 1986, 31 U.S.c. 3801 el seq., and implementing U.s. DOT regulations, "Program Fraud Civil Remedies," 49 CFR part 31 apply to any certification, assurance or submission made to FT A. The criminal provisions of 18 U.S.C. 1001 apply to any certification, assurance, or submission made in connection with a Federal public transportation program authorized in 49 U.S.c. chapter 53 or any other statute In signlng this document, I declare under penalties of perjury that the foregoing certifications and assurances, and any other statements made by me on behalf of the Applicant are true and correct. Signature __ Date: Name ~red w. Coyle, Chairman Autho~d Representati~e ofA-pPiiC~~i--... AFFIRMATION OF APPLICANT'S ATTORNEY For (Name of Applicant): r.nll; PT r.nl1n~y Rn::.rri.....of r.nnnt-y r.nTTmd C!C!ionoY'~ As lhe undersigned Attorney for the above named Applicant, J hereby affirm to the Applicant that it has authority under State, local, or tribal government law, as applicable, to make and comply with the certifications and assurances as indicated on the foregoing pages. I further affirm that, in my opinion, the certifications and assurances have been legally made and constitute legal and binding obligations on the Applicant. r further affirm to the Applicant that, to the best of my knowledge, there is no legislation or litigation pending or imminent that might adversely affect the validity of these certifications and assurances, or of the performance of the project. Signature_ Date: Name_.5" o.t:L R-Ieach-____~_.~ _.~,__. ___ Attorney for Applicant Eacn Applicant for FTA financial assistance and each FT A Grantee with an active capital or formula project must provide an Affirmation of Applicant's Attorney pertaining to the Applicanfs legal capacity The Applicant may enter its signature in lieu oflhe Attorney's signature, provided the Applicant has on file this Affirmation, signed by the attorney and dated this Federal fiscal year. ':3Y: ~ .-. to (0fII";; ....'-1 T1 ~.. ... <::: 7.1- ~ I L '''"'" ..{~..... i' 0GjL. _ ~:_.---_. l~p""-.!YQ.~/ r+N<Y\~ ATTeST DWIGHT E. BROCK, CLERK Agenda Item No. 16A21 December 14, 2010 Page 83 of 88 APPLIES TO ALL APPLICANTS EXHIBIT I FTA Section 5333 (b) Assurance (Note: By signing the following assurance, the recipient of Section 5311 and/or 5311(1) assistance assures it will comply with the labor protection provisions of 49 U.S.C. 5333(b) by one of the following actions: (1) signing the Special Warranty for the Non-urbanized Area Program; (2) agreeing to alternative comparable arrangements approved by the Department of Labor (DOL); or (3) obtaining a waiver from the DOL.) The Collier Countv Board of Countv Commissioners (hereinafter referred to as the "Reeipient") HEREBY ASSURES that the "Special Section 5333 (b) Warranty for Application to the Small Urban and Rural Program" has been reviewed and certifies to the Florida Department of Transportation that it will eomply with its provisions and all its provisions will be incorporated into any contract between the recipient and any sub-recipient which will expend funds received as a result of an application to the Florida Department of Transportation under the FT A Section 5311 Program. Dated Fred W. Covle. Chairman (Name and Title of Authorized Representative) (Signature of Authorized Representative) Note: All applicants must complete the following form and snbmit it with the above Assurance. LISTING OF RECIPIENTS, OTHER ELIGIBLE SURFACE TRANSPORTATION PROVIDERS, AND LABOR ORGANIZATIONS REPRESENTING EMPLOYEES OF SUCH PROVIDERS, IF ANY (See Appendix for Example) Identify Recipients of Transportation Assistance Under this Grant. --"--'-"--- 2 Site Project by Name, 3 Description. and Provider Identify Other Eligible (e.g. Recipient, other Surface Transportation ^_ge'-"9'.C!!:_G~~!_~acto r) _,._ _~~YJ~~!S_ (l)p~_~_I:_~_e!_\,~ Application for section 'Collier Area Transit 5311 funds for operating (Urban Transit Service) assistance for FY 11112 for Collier Area Transit to provide public transportation services to residents of rural I areas of Collier County , traveling within the I rural area and/or the , adjacent urban area and _____ _,_ .....L:<'tiJffltorural domicile ,_u__~___J 4 Identify Unions (and Providers) Representing Employees of Providers in _"__"_~l?!~!I1_~~_I. 2. and 3 Transport Workers Union 122 Dixie Lane Coco Beach, 1'1 32931 Collier County Board of County I Commissioners I I I I I I 1- . _~l____.. 37 NAPLES'<!j)Allil'lltNEWS 16A21 1100 ImmdR!1~~a1:fl, 2010 Naples, Fr. 3~ ~4 of 88 Phone: 239-262-3161 Public Notice Notice is hereby given that Collier County will apply to the Florida Department of Transportation for a capital grant under Section 5310 of the Federal Transit Act of 1991, as amended, for the purchase of six paratransit vehicles to be used for the provision of public transit services within Collier County, FL Collier County will also be applying to the Florida Department of Transportation for a grant under section 5311 of the Federal Transit Act of 1991, as amended for total operating expenses in the amount of $569,562 to be used for the provision of public transit services in Collier County's non-urbanized areas. Any interested party may request a public hearing by the Collier County Board of County Commissioners regarding the Program of Projects for these grant applications. This hearing will be conducted if and only if a written request for the hearing is received within10 (ten) days of this notice. Requests for a hearing must be addressed to Glama Carter-: Collier Area Transit, 2885 South Horseshoe Drive, Naples, Florida 34104. ' Any interested party may obtain more information about these grants by visiting 2885 South Horseshoe Drive, Naples, Florida 34104 in person or by contacting Ms, Glama Carter, Public Transit Manager, at (239) 252-5832 between the hours of 8:00 a.m. to 5:00 p.m" Monday through Friday. - Persons who require special accommodations under the Americans with Disabilities Act or persons who require translation services should contact Glama Carter at Glamacarter@collierqov.net, Collier County Growth Management Division Alternative Transportation Modes Department- Public Transit Section 2885 South Horsehoe Drive, Naples, FL 34104; (239) 252-5832, Collier Area Transit operates in compliance with Federal Transit Administration, (FTA) program requirements and ensures that transit services are made available and equitably distributed, and provides equal access and mobility to any person without regard to race, color, or national origin, disability, gender or age. Title VI of the Civil Rights Act of 1964; FTA Circular 4702.1A, "Title VI and Title VI Dependent Guidelines for Federal Transit Administration Recipients." Any person who believes he/she has been discriminated because of race, color, religion, sex, age, national origin, disability or family status may file a complaint with the Florida Department of Transportation, District One, Title VI Coordinator, Robin Parrish, at (863) 519- 2675 or by writing her at P.O. Box 1249, Bartow, Florida 33831. Collier Area Transit has a Disadvantaged Business Enterprise (DBE) goal of 6%. Please Publish: Mondav, November 8.2010 Please send proof of publication to: Collier County, Growth Management Division Atl: Glama Carter, Public Transit Manager 2885 South Horseshoe Drive Naples, Florida 34104 (239) 252-5832 Purchase Order # #4500111219 Agenda Item No. 16A21 December 14, 2010 Page 85 of 88 Naples Daily News Naples, FL 34110 Affidavit of Publication Naples Daily News ---------------------+------------------------ ---------------------------- COLLIER AREA TRANSIT 8300 RADIO RD NAPLES FL 34104-5428 REFERENCE: 058887 59633597 P,O. # 4500111219 / PUBLIC NOTICENOTICE State of Florida Counties of Collier and Lee Before the undersigned authority, person; appeared Kim Pokarney, who on oath says th, serves as the Accounting Manager, of the N, Daily News, a daily newspaper published at in Collier County, Florida: distributed in and Lee counties of Florida; that the atta copy of advertising was published in said newspaper on dates listed. Affiant further says that the said Naple News is a newspaper published at Naples, i Collier County, Florida, and that the sai6 newspaper has heretofore been continuously day and has been entered as second class IT matter at the post office in Naples, in sa Collier County, Florida, for a period of 1 next preceding the first publication of tt attached copy of advertisement; and affiar further says that he has neither paid nor promised any person, firm or corporation c discount, rebate, commission or refund for purpose of securing this advertisement for publication in the said newspaper, PUBLISHED ON: 11/08 AD SPACE: 68 LINE FILED ON: 11/08/10 ------------------------- ~--/~2-.--- Signature of Affiant ~~~~ Sworn to and Subscribed PubUcNotlce Notke I~ herebl given that Collier County will apply to the' Flriridil Department of Ttan~portatlon or a ca.pital grant under:Section 5310 of the Federal Transit At1 of 1991, as amended, for thf! purchase of six Pilratran_slt v,ehicfes to be used for the provision of public 'tf'!ndt servl~e5 within ~omer Coun!y.:Fl.:" ';' (oUi~r County wil! als~!Je applyl!,g to_the: Florldapepartmenfot Transportation for a grant under SMla_" 531 f. of the Federal Transit 'Act of 1991 as amended for total operating e~penses Ii, the "amount of .$569;562 to be uUKi for th.. provision- of public transit servlCl!s In Collier County's non-urbanized areas. , .',. ... ,.'..," ';, Any Intert'rted party-mayreqiJest' a public hearing by the Collier CountY Board ot ~ounty ~ommlssioner:s regarQ'ing the Program' of ProJKts 'for these grant applica_ ~Ions. ,ThiS ,hearlnl1 Will be cOr"!ducted It lInd only if a written. request, for the hellr- Ing is receIVed wl!hln10 (ten),dil}'S of this notice. Requesl:5 for a heilring nll'- "'e addressed to Glama Cilrter. Collier Area 'Translt, .2885. South HDrsesl10t Nlples,F1orlda14104.' .; ,,"., Any Interested party rri<lY obtain more Information ..bout these grants by vls,ung Z885 South Horseshoe Drive; Naples, ,Florida 34104 in person Or by contacting Ms Glama Carter, Public ,Transit Manager; at (239) 252.S832 betWeen the hours of 8<00 <I,m. to 5:00 p.m" .Monday through Friday, " . Persons who require spedal <lccommodations under the Americans with Dls<lbilitles Act or persons who r~ulre' translation 'services should contact Glama. Carter at GlamiJUlrterOcolflergov.net,;, CoHier County Growth Management DivisIon Alterna- tive Transportation Modes Department.' Public iransit Section 2885 South Horse-- hoe Orivto, Nilpl.es, ~L 34104; _ (239)252'5832. Collier Area -Translt,operates in. complianc~ with Fe-derjtl-Transit Administration, (FTA) program requtrements and ~nsures that transit sl!fVlces are made IlvaUable ilnd equitably dirtribut~d, and provides equal atcesS' and mobltity to any person without regard to rac!', color, or national origIn, disability, gender or age Title VI of thl! ~1VI1 Rights Act ot-1964'; FTA Circu!ilr 4702,1A, -T'ltle VI ~d Titre'VI Depert- d~nt GlJldellne~ for Federal Transit Administration Recipients,- Any person who belieW's hefshe has been discriminated because of race, color rell. gion, Sl!~ age, nationill origin,' disability or bmily status may tile II complaint with the Flonda Department of Tranlportatlon, District One, Title VI CoordInator, Robin :~rrlsh, <It (863) 519. 2675 or by writing her <It P,O. BOl( 1249, Bartow, Florida 338, Collier Area Transit hiU a Disadvllntag~ 8uslne~~ Enterprise (OBE) goal of 6%. Nov..rnb..rll }Inn NolRlo;HJl -----+------------------------ before me this \\.\-Y\ day _~~e_~~, Personally known by me of No\) ElW\b e v- 20lQ .:'<:~~;:<"" ;;.'-:~'{.,7'::,\:~'. ,~: , ~ ),.,.\ , } 2~~J~C~ KAROL E KANGAS Not3ry Public. S((lte 01 Florida My Camm. Expires Jul 29. 2013 Commission # DO 912237 C~~er County ----,-"~~""" .,.... --- ~""","~ "'" """~'~~"""""P"~--". 11' Growth Management Division Agenda Item No. 16A21 December 14. 2010 Page 86 of 88 November 9, 2010 Nichole Gwinnett IC& R Coordinator 1926 Victoria Avenue Fort Myers, FL 33901 RE: Transmittal of Federal Transit Administration (FTA) 5311 Grant Application for Intergovernmental Coordination and Review, (IC&R) Dear Ms. Gwinnett: Collier County Board of County Commissioners is submitting this draft application to the Florida Department of Transportation for Section FTA 5311 program. Please review this grant application and send a copy of the response letter to: Julia B. Davis, A1CP, Transit Projects Coordinator Florida Department of Transportation, District One Modal Development Office/Public Transit Southwest Urban Area Office Fort Myers Operations Center 2981 North East Pine Island Road Cape Coral, Florida 33909 This Application is submitted on this 9th day of November, 2010. Thank you for your assistance in this matter. All appropriate signatures on these documents will be obtained and will be forwarded to you immediately after. X!~~ ~t-~ Glama Carter, Public Transit Manager Collier Area transit ~~ \~ Grov.1h Management DMsion' 2885 South Horseshoe Drive' Naples, Florida 34104 . 239-252-8192' FAX 239-252-2726 Agenda Item No. 16A21 December 14. 2010 Page 87 of 88 Southwest Florida Regional Planning Counch 1926 Victoria Avenue, Fort Myers, Florida 33901-3414 (239)338-2550 FAX (239)338-2560 SUNCOM (239)748-2550 November 16, 2010 Ms. Glama Carter Collier Area Transit Growth Management Division 2885 South Horseshoe Drive Naples, FL 34104 RE: IC&R Project #2010-47 Collier Area Transit - Federal Transit Administration (FTA) 5311 Grant Application. Dear Ms. Carter: The staff of the Southwest Florida Regional Planning Council reviews various proposals, Notifications of Intent, Preapplications, permit applications, and Environmental Impact Statements for compliance with regional goals, strategies, and actions, as determined by the Strategic Regional Policy Plan. The staff reviews such items in accordance with the Florida Intergovernmental Coordination and Review Process (Chapter 291-5, FAC.), and adopted regional clearinghouse procedures. These designations determine Council staff procedure in regards to the reviewed project. The four designations are: Less Than Reqionallv Sionificant and Consistent no further review of the project can be expected from Council. Less Than Reqionallv Sionificant and Inconsistent Council does not find the project of regional importance, but will note certain concerns as part of its continued monitoring for cumulative impact within the noted goal area. Reqionallv Sionificant and Consistent project is of regional importance, and appears to be consistent with Regional goals, objectives, and policies, Reoionallv Sionificant and Inconsistent project is of regional importance and does not appear to be consistent with Regional goals, objectives, and policies, Council will oppose the project as submitted, but is willing to participate in any efforts to modify the project to mitigate the concerns. To: Date: Re: Page: Ms. Glama Carter November 16, 2010 SWFRPC #2010-47 2 Agenda Item No. 16A21 December 14, 2010 Page 88 of 88 The above referenced document has been reviewed by this office, based on the information contained in the document, and on local knowledge, has been found Regionallv Sianificant and Consistent with adopted goals, objectives, and policies of the Strategic Regional Policy Plan. Should you or any other party request this finding to be reconsidered, please contact Nichole L Gwinnett, IC&R Coordinator, with this request, or any questions concerning staff review of this item, This recommendation will be discussed at the next scheduled Council meeting, Should Council action differ from the staff recommendation, you will be notified, Sincerely, SOUTHWEST FLORIDA REGIONAL PLANNING COUNCIL \ , I \\.. I \ \. ,.J __. I \ ,I KJn';t~ :iea~h~eringto~ \..1:_ u. \\.) II (\, J Executive Director KH/NLG cc: Julia Davis, FOOT-District 1 ~"'-"_.""'''''f--".