Backup Documents 09/14/2010 Item #16C 2ORIGINAL DOCUMENTS CHECKLIST & ROUTING SLIP
TO ACCOMPANY ALL ORIGINAL DOCUMENTS SENT TO
THE BOARD OF COUNTY COMMISSIONERS OFFICE FOR SIGNATURE
Print on pink paper. Attach to original document. Original documents should be hand delivered to the Board Office. The completed routing slip and original
documents are to be forwarded to the Board Office only after the Board has taken action on the item.)
ROUTING SLIP
Complete routing lines #1 through #4 as appropriate for additional signatures, dates, and /or information needed. If the document is already complete with the
exception of the Chairman's signature, draw a line through routing lines #1 through #4, complete the checklist, and forward to Sue Filson (line #5).
Route to Addressee(s)
List in routing order
Office
Initials
Date
1.
appropriate.
(Initial )
A licable)
2.
September 14, 2010
Agenda Item Number
16C L
3.
signed by the Chairman, with the exception of most letters, must be reviewed and signed
4. Jennifer B. White
Assistant County Attorney
Number of Original
3
5. Sue-FiiBbH, Executive Manager
I" M iTCF¢c2.L
Board of County Commissioners
Documents Attached
6. Dwight E Brock
Clerk of Court's Office
PRIMARY CONTACT INFORMATION
(The primary contact is the holder of the original document pending BCC approval. Normally the primary contact is the person who created /prepared the executive
summary. Primary contact information is needed in the event one of the addressees above, including Sue Filson, need to contact staff for additional or missing
information. All original documents needing the BCC Chairman's signature are to be delivered to the BCC office only after the BCC has acted to approve the
item.)
Name of Primary Staff
Bala M. Sridhar
Phone Number
252 -2539
Contact
appropriate.
(Initial )
A licable)
Agenda Date Item was
September 14, 2010
Agenda Item Number
16C L
Approved by the BCC
signed by the Chairman, with the exception of most letters, must be reviewed and signed
Type of Document
Amendment for SRF Loan # DW 1111020
Number of Original
3
Attached
resolutions, etc. signed by the County Attorney's Office and signature pages from
Documents Attached
INSTRUCTIONS & CHECKLIST
1: Forms/ County Forms/ BCC Forms/ Original Documents Routing Slip W WS Onginal 9.03.04. Revised 1.26.05, Revised 2.24.05
Initial the Yes column or mark "N /A" in the Not Applicable column, whichever is
Yes
N/A (Not
appropriate.
(Initial )
A licable)
1.
Original document has been signed/initialed for legal sufficiency. (All documents to be
signed by the Chairman, with the exception of most letters, must be reviewed and signed
by the Office of the County Attorney. This includes signature pages from ordinances,
resolutions, etc. signed by the County Attorney's Office and signature pages from
contracts, agreements, etc. that have been fully executed by all parties except the BCC
Chairman and Clerk to the Board and possibly State Officials.)
2.
All handwritten strike - through and revisions have been initialed by the County Attorney's
r, l
V
Office and all other parties except the BCC Chairman and the Clerk to the Board
3.
The Chairman's signature line date has been entered as the date of BCC approval of the
document or the final negotiated contract date whichever is applicable.
4.
"Sign here" tabs are placed on the appropriate pages indicating where the Chairman's
signature and initials are required.
5.
In most cases (some contracts are an exception), the original document and this routing slip
should be provided to Sue Filson in the BCC office within 24 hours of BCC approval.
Some documents are time sensitive and require forwarding to Tallahassee within a certain
time frame or the BCC's actions are nullified. Be aware of your deadlines!
6.
The document was approved by the BCC on (enter date) and all changes
made during the meeting have been incorpora d in the attached document. The
County Attorney's Office has reviewed the changes, if applicable.
1: Forms/ County Forms/ BCC Forms/ Original Documents Routing Slip W WS Onginal 9.03.04. Revised 1.26.05, Revised 2.24.05
16C 2
►fIN 891 t1"V
Date: September 15, 2010
To: Bala Sridhar
Sr. Mgt. & Budget Analyst
Public Utilities
From: Martha Vergara, Deputy Clerk
Minutes & Records Department
Re: Amendment to SRF Loan Agreement DWI 11020
Enclosed please find three (3) originals of the document, as
referenced above, (Agenda Item #16C2), adopted by the Board of
County Commissioners on Tuesday, September 14, 2010.
Please return a fully executed original back to the Minutes &
Records Department once all signatures have been received.
If you should have any questions, please contact me at 252 -7240.
Thank you.
Enclosure
16C 2
DRINKING WATER SPATE REVOLVING FUND
AMENDMENT 2 TO LOAN AGREEMENT DW1111 020
COLLIER COUNTY
This amendment is executed by the STATE OF FLORIDA DEPARTMENT OF
ENVIRONMENTAL PROTECTION (Department) and COLLIER COUNTY, FLORIDA, (Project
Sponsor) existing as a local government agency under the laws of the State of Florida.
W ITNESSETH:
WHEREAS, the Department and the Project Sponsor entered into a Drinking Water State
Revolving Fund Loan Agreement, Number DW1111 020, as amended, authorizing a Loan
amount of $6,895,722, excluding Capitalized Interest; and
WHEREAS, the Loan amount and Project costs need adjustment to reflect actual costs; and
WHEREAS, the Semiannual Loan Payment amount needs revision to reflect adjustment of the
Loan amount and account for payments made to date.
WHEREAS, revised provisions for audit and monitoring along with related changes to the
Project schedule are needed.
NOW, THEREFORE, the parties hereto agree as follows:
1. The Loan amount is hereby reduced by $1,334,909, and the adjusted total disbursed
Loan amount is $5,560,813.
2. The Loan Service Fee is $137,914.00, and capitalized Loan Service Fee interest is
$3,290.96.
3. The unpaid principal balance of the Loan is $4,940,806.60 at an interest rate of 2.75
percent per annum, which amount accounts for the Department's receipt of five Semiannual
Loan Payments.
4. The Semiannual Loan Payment amount, adjusted to account for repayments received
to date, is hereby revised and shall be in the amount of $178,797.97. Such payments shall be
received by the Department on October 15, 2010 and semiamrually thereafter on April 15 and
October 15 of each year until all amounts due hereunder have been fully paid.
5. Section 2.03 of the Agreement, as amended, is deleted and replaced as follows:
(1) The financial assistance authorized pursuant to this Loan Agreement consists of the
following:
Federal Resources, Including State Match, Awarded to the Recipient Pursuant to this Agreement Consist
of the Following:
16C
Federal
State
Program
Federal
CFDA
Funding
Appropriation
Number
Agency
Number
CFDA Title
Amount
Category
FS984522 -060
EPA
66.468
Capitalization Grants
for Drinking Water
$5,560,813
140129
State Revolving Fund
(2) Audits.
(a) In the event that the Local Government expends $500,000 or more in Federal awards
in its fiscal year, the Local Government must have a single or program- specific audit conducted
in accordance with the provisions of OMB Circular A -133, as revised. Subsection 2.03(1) of this
Agreement indicates that Federal funds are awarded through the Department by this
Agreement. In determining the Federal awards expended in its fiscal year, the Local
Government shall consider all sources of Federal awards, including Federal resources received
from the Department of Environmental Protection. The determination of amounts of Federal
awards expended should be in accordance with the guidelines established by OMB Circular A-
133, as revised. An audit of the Local Government conducted by the Auditor General in
accordance with the provisions of OMB Circular A -133, as revised, will meet the requirements
of this part.
(b) In connection with the audit requirements addressed in the preceding paragraph (a),
the Local Government shall fulfill the requirements relative to auditee responsibilities as
provided in Subpart C of OMB Circular A -133, as revised.
(c) If the Local Government expends less than $500,000 in Federal awards in its fiscal
year, an audit conducted in accordance with the provisions of OMB Circular A -133, as revised,
is not required. The Local Government shall inform the Department of findings and
recommendations pertaining to the State Revolving Fund in audits conducted by the Local
Government in which the $500,000 threshold has not been met. In the event that the Local
Government expends less than $500,000 in Federal awards in its fiscal year and elects to have an
audit conducted in accordance with the provisions of OMB Circular A -133, as revised, the cost
of the audit must be paid from non - Federal resources (i.e., the cost of such an audit must be
paid from Local Government resources obtained from other than Federal entities).
(d) The Local Government may access information regarding the Catalog of Federal
Domestic Assistance (CFDA) via the internet at www.cfda.gov /index ?cck= 1 &au = &ck =.
(3) Report Submission.
(a) Copies of reporting packages for audits conducted in accordance with OMB Circular
A -133, as revised, and required by Subsection 2.03(2) of this Agreement shall be submitted,
when required by Section .320 (d), OMB Circular A -133, as revised, by or on behalf of the Local
Government directly to each of the following:
(i) The Department at the following address:
16C
Joe Aita, Audit Director
Office of the Inspector General
Florida Department of Environmental Protection
3900 Commonwealth Boulevard, MS 41
'Tallahassee, Florida 32399 -3123
(ii) The Federal Audit Clearinghouse designated in OMB Circular A -133, as revised
(the number of copies required by Sections .320 (d)(1) and (2), OMB Circular A -133,
as revised, should be submitted to the Federal Audit Clearinghouse), at the
following address:
Federal Audit Clearinghouse
Bureau of the Census
1201 East 10th Street
Jeffersonville, IN 47132
Submissions of the Single Audit reporting package for fiscal periods ending on or
after January 1, 2008, must be submitted using the Federal Clearinghouse's Internet
Data Entry System which can be found at http:/ /harvester.census.gov /fac/
(iii) Other Federal agencies and pass- through entities in accordance with Sections
.320(e) and (f), OMB Circular A -133, as revised.
(b) Pursuant to Section .320(f), OMB Circular A -133, as revised, the Local Government
shall submit a copy of the reporting package described in Section .320(c), OMB Circular A -133,
as revised, and any management letters issued by the auditor, to the Department at the address
listed under Subsection 2.03(3)(a) of this Agreement.
(c) Any reports, management letters, or other information required to be submitted to
the Department pursuant to this Agreement shall be submitted timely in accordance with OMB
Circular A -133, Florida Statutes, or Chapters 10.550 (local governmental entities) or 10.650
(nonprofit and for - profit organizations), Rules of the Auditor General, as applicable.
(d) Local Governments, when submitting financial reporting packages to the
Department for audits done in accordance with OMB Circular A -133, or Chapters 10.550 (local
governmental entities) or 10.650 (nonprofit and for- profit organizations), Rules of the Auditor
General, should indicate the date that the reporting package was delivered to the Local
Government in correspondence accompanying the reporting package.
(4) Project - Specific Audit.
Within 12 months after the amendment establishing final Project costs, the Local
Government shall submit to the Department a Project - specific audit report for the Loan related
revenues and expenditures. The audit shall address Loan disbursements received, Project
expenditures, and compliance with Loan Agreement covenants. The Local Government shall
cause the auditor to notify the Department immediately if anything comes to the auditor's
attention during the examination of records that would constitute a default under the Loan
Agreement. The audit findings shall set aside or question any costs that are unallowable under
I6C 2
Chapter 62 -503, Florida Administrative Code. A final determination of whether such costs are
allowed shall be made by the Department.
(5) Record Retention.
The Local Government shall retain sufficient records demonstrating its compliance with
the terms of this Agreement for a period of five years from the date the audit report is issued,
and shall allow the Department, or its designee, Chief Financial Officer, or Auditor General
access to such records upon request. The Local Government shall ensure that audit working
papers are made available to the Department, or its designee, Chief Financial Officer, or Auditor
General upon request for a period of five years from the date the audit report is issued, unless
extended in writing by the Department.
The Local Government is hereby advised that the Federal and /or Florida Single Audit
Act Requirements may further apply to lower tier transactions that may be a result of this
Agreement. For federal financial assistance, the Local Government shall utilize the guidance
provided under OMB Circular A -133, Subpart B, Section .210 for determining whether the
relationship represents that of a subrecipient or vendor.
The Local Government should confer with its chief financial officer, audit director or
contact the Department for assistance with questions pertaining to the applicability of these
requirements.
In addition, the Local Government agrees to complete and submit the Certification of
Applicability to Single Audit Act Reporting, Attachment A, attached hereto and made a part
hereof, within four (4) months following the end of the Local Government's fiscal year.
Attachment A should be submitted to the Department's Grants Development and Review
Manager at 3900 Commonwealth Boulevard, Mail Station 93, Tallahassee, Florida 32399 -3000.
The Grants Development and Review Manager is available to answer any questions at
(850) 245 -2361.
(6) Monitoring.
In addition to reviews of audits conducted in accordance with OMB Circular A -133, as revised
(see audit requirements above), monitoring procedures may include, but not be limited to, on-
site visits by Department staff, limited scope audits as defined by OMB Circular A -133, as
revised, and /or other procedures. By entering into this Agreement, the Local Government
agrees to comply and cooperate with any monitoring procedures/ processes deemed
appropriate by the Department. In the event the Department determines that a limited scope
audit of the Local Government is appropriate, the Local Government agrees to comply with any
additional instructions provided by the Department to the Local Government regarding such
audit. The Local Government further agrees to comply and cooperate with any inspections,
reviews, investigations, or audits deemed necessary by the Chief Financial Officer or Auditor
General.
6. The closeout audit required under Subsection 2.03(4) of the Agreement shall be
submitted within twelve months after the effective date of this amendment.
16C
7. The Project Sponsor and the Department acknowledge that changes in Project costs
may occur as a result of the Project Sponsor's Project audit or a Department audit pursuant to
Chapter 62 -552 of the Florida Administrative Code. Unless this Agreement is amended
subsequent to an audit, the following Project disbursements shall be final.
CATEGORY DISBURSED($)
Administrative Allowance 38,668.00
Engineering Allowance
Construction and Demolition
Technical Services During Construction
SUBTOTAL
Capitalized Interest
TOTAL (Loan Principal Amount)
412,454.00
4,811,150.00
298,541.00
5,560,813.00
64,732.83
5,625,545.83
8. All other terms and provisions of the Loan Agreement shall remain in effect.
REMAINDER OF PAGE INTENTIONALLY LEFT BLANK
2
16C 2
This Amendment 2 to Loan Agreement DW1111 020 shall be executed in three or
more counterparts, any of which shall be regarded as an original and all of which constitute but
one and the same instrument.
IN WITNESS WHEREOF, the Department has caused this amendment to the Loan
Agreement to be executed on its behalf by the Deputy Director, and the Project Sponsor has
caused this amendment to be executed on its behalf by its Authorized Representative and by its
affixed seal. The effective date of this amendment shall be as set forth below by the Deputy
Director.
for
COLLIER COUNTY
Fred W. Coyle, Chair4n n
Attest. Approved as to Form and Correctness.
rt U to 04 Ired ep lerk Jennife7b. White, Asst. County Attorney
Oslo
SEAL
for
STATE OF FLORIDA
DEPARTMENT OF ENVIRONMENTAL PROTECTION
Deputy Director Date
Attachment included as part of this Agreement:
Attachment A - Certification of Applicability to Single Audit Act Reporting
16C
ATTACHMENT A
CERTIFICATION OF APPLICABILITY TO SINGLE AUDIT ACT REPORTING
Local Government's Name:
Local Government's Fiscal Year Period: FROM: TO:
Total State Financial Assistance Expended during Local Government's most recently completed
Fiscal Year: $
Total Federal Financial Assistance Expended during Local Government's most recently
completed Fiscal Year: $
Please identify grants to be included in the Single Audit that are provided by the Department of
Environmental Protection
CSFA #CFDA# DEP LOAN AGREEMENT NUMBER
CERTIFICATION STATEMENT:
I hereby certify that the above information is correct:
Name
Title
DEP Project Agreement No. xxxx, Attachment A, Page I of I
Date
16C Z
CERTIFICATION OF APPLICABILITY TO SINGLE AUDIT ACT REPORTING
FREQUENTLY ASKED QUESTIONS
1. Question: Can I fax the form to you?
Answer: Yes, you can fax the Certification form, the fax number is 850/245 -2411.
2. Question: How can I submit the form if our audit is not completed by the due date of
this letter?
Answer: You should be able to complete the form from the information in your
accounting system. This is just to let our Office of the Inspector General know which
entities they should be getting an audit from. If you are under the threshold you do not
have to submit a copy of your audit, only the Certification form.
3. Question: Do you only want what we received from DEP?
Answer: No, the Single Audit is the TOTAL AMOUNT of funds that you expended
towards all state or federal loans or grants that you receive. You should list those that are
specific to DEP on the form.
4. Question: How do I know what the CSFA /CFDA Number is?
Answer: These numbers should be identified in the loan or grant agreement. If you
cannot locate them you should call your DEP Project manager and ask them for the
needed information. If it is a grant funded by DEP, you may contact Debbie Skelton,
DEP Grants Development and Review Manager at (850) 245 -2371.
5. Question: Do I have to submit the completed form and a copy of my audit?
Answer: No, you do not have to submit your audit unless you are over the threshold of
$500,000. If you would prefer to submit your audit (CAFR) instead of the form, that is
fine.
6. Question: Our CAFR will not be ready before your due date and we don't have the
information necessary to complete the certification. Can we get an extension?
Answer: Yes, just send us an Email letting us know when you will have your CAFR
completed and we will place the Email with your letter in our file so that you don't get a
2A notice.
16C 2
INSTRUCTIONS FOR COMPLETING THE ATTACHMENT
Local Government Fiscal Year Period: FROM: Month /Year TO: Month/Year
NOTE: THIS SHOULD BE THE LOCAL GOVERNMENT'S FISCAL YEAR FROM
(MONTH/YEAR) TO (MONTH/YEAR).
Total State Financial Assistance Expended during Local Government's most recently completed Fiscal
Year:
NOTE: THIS AMOUNT SHOULD BE THE TOTAL STATE FINANCIAL ASSISTANCE
EXPENDED FROM ALL STATE AGENCIES, NOT JUST DEP.
Total Federal Financial Assistance Expended during Local Government's most recently completed
Fiscal Year:
NOTE: THIS AMOUNT SHOULD BE THE TOTAL FEDERAL FINANCIAL ASSISTANCE
EXPENDED FROM ALL FEDERAL AGENCIES, NOT JUST THROUGH DEP.
9.4
Please identify loans and /or grants to be included in the Single Audit that are provided by
the Department of Environmental Protection.
CSFA/CFDA Number DEP Grant Agreement Number
THIS INFORMATION SHOULD ONLY BE THOSE LOANS OR GRANTS RECEIVED
FROM /THROUGH THE DEP. THE INFORMATION REQUESTED (CSFA/CFDA#
SHOULD BE FOUND IN THE SINGLE AUDIT ATTACHMENT TO THE
AGREEMENT AND THE DEP AGREEMENT NUMBER SHOULD BE FOUND ON
THE AGREEMENT.)
The Certification should be signed by your Chief Financial Officer. Please print the name and
include the title and date of the signature. The form is to be returned to me, not the DEP Project
Manager. If I don't get the form four (4) months after the end of the Local Government's fiscal
year, I will send them a letter, along with the form and instructions, six (6) months after the end
of their fiscal year to complete and return to me.
Don't hesitate to give me a call if you have any questions.
Debbie Skelton, Oki(- :Manager
Grmu, Development and Review Secrion
Carr lluilding, Room 3J5(;
39011 Conummmvalth Boulevard. NIS ;- 93
hnlluhasee, Florida 32399 -=000
Phone: 1850) 2-15-23,7 1
I ax: (550) _21> ?-1 I I
Fnmil: debbie.skelton iNep.state.tl.us
16C 2
MEMORANDUM
Date: September 15, 2010
To: Bala Sridhar
Sr. Mgt. & Budget Analyst
Public Utilities
From: Martha Vergara, Deputy Clerk
Minutes & Records Department
Re: Amendment to SRF Loan Agreement DW111020
Enclosed please find three (3) originals of the document, as
referenced above, (Agenda Item #16C2), adopted by the Board of
County Commissioners on Tuesday, September 14, 2010.
Please return a fully executed original back to the Minutes &
Records Department once all signatures have been received.
If you should have any questions, please contact me at 252 -7240.
Thank you.
Enclosure
e Volm
401
FLOR A
16G 2
Florida Department of
Environmental Protection 2"!'1'
Bob Martinez Center
2600 Blair Stone Road, MS 3505
Tallahassee, Florida 32399 -2400
Scc; �tar�
FED EX - DELIVERY CONFIRMATION REQUIRED
Mr. Thomas G. Wides
Operations Director
Collier County
3301 East Tamiami Trail, 3rd Floor, Building H °
Naples, Florida 34112
co _ }
Re: DW1111 020 - Collier County ^a -
(Construction of reliability improvement wells 18N 19N and 20N) - -+
N - y
X"
Dear Mr. Wides:
Enclosed is one original of Amendment 2 to your loan agreement under the State
Revolving Fund program. The amendment is now in effect. No further amendments are
anticipated. Please note that this amendment requires a separate project- specific audit
to be submitted to the Department within one year of the amendment's effective date.
The audit should be sent to Cindy Bonds at the above address, Mail Station 3505.
We congratulate you and your staff on the completion of your project and are pleased
that we could work with you.
Sincerely,
r
Phil Coram, P.E., Deputy Director
Division of Water Resource Management
PC/ lb
Enclosures
cc: Mark A. Brewer - Angie Brewer & Associates, L.C.
16C 2
DRINKING WATER STATE REVOLVING FUND
AMENDMENT 2 TO LOAN AGREEMENT DW1111020
COLLIER COUNTY
This amendment is executed by the STATE OF FLORIDA DEPARTMENT OF
ENVIRONMENTAL PROTECTION (Department) and COLLIER COUNTY, FLORIDA, (Project
Sponsor) existing as a local government agency under the laws of the State of Florida.
WITNESSETH:
WHEREAS, the Department and the Project Sponsor entered into a Drinking Water State
Revolving Fund Loan Agreement, Number DW1111 020, as amended, authorizing a Loan
amount of $6,895,722, excluding Capitalized Interest; and
WHEREAS, the Loan amount and Project costs need adjustment to reflect actual costs; and
WHEREAS, the Semiannual Loan Payment amount needs revision to reflect adjustment of the
Loan amount and account for payments made to date.
WHEREAS, revised provisions for audit and monitoring along with related changes to the
Project schedule are needed.
NOW, THEREFORE, the parties hereto agree as follows:
1. The Loan amount is hereby reduced by $1,334,909, and the adjusted total disbursed
Loan amount is $5,560,813.
2. The Loan Service Fee is $137,914.00, and capitalized Loan Service Fee interest is
$3,290.96.
3. The unpaid principal balance of the Loan is $4,940,806.60 at an interest rate of 2.75
percent per annum, which amount accounts for the Department's receipt of five Semiannual
Loan Payments.
4. The Semiannual Loan Payment amount, adjusted to account for repayments received
to date, is hereby revised and shall be in the amount of $178,797.97. Such payments shall be
received by the Department on October 15, 2010 and semiannually thereafter on April 15 and
October 15 of each year until all amounts due hereunder have been fully paid.
5. Section 2.03 of the Agreement, as amended, is deleted and replaced as follows:
(1) The financial assistance authorized pursuant to this Loan Agreement consists of the
following:
Federal Resources, Including State Match, Awarded to the Recipient Pursuant to this Agreement Consist
of the Following:
16C 2
Federal
State
Program
Federal
CFDA
Funding
Appropriation
Number
Agency
Number
CFDA Title
Amount
Category
FS984522 -060
EPA
66.468
Capitalization Grants
$5,560,813
140129
for Drinking Water
State Revolving Fund
(2) Audits.
(a) In the event that the Local Government expends $500,000 or more in Federal awards
in its fiscal year, the Local Government must have a single or program - specific audit conducted
in accordance with the provisions of OMB Circular A -133, as revised. Subsection 2.03(1) of this
Agreement indicates that Federal funds are awarded through the Department by this
Agreement. In determining the Federal awards expended in its fiscal year, the Local
Government shall consider all sources of Federal awards, including Federal resources received
from the Department of Environmental Protection. The determination of amounts of Federal
awards expended should be in accordance with the guidelines established by OMB Circular A-
133, as revised. An audit of the Local Government conducted by the Auditor General in
accordance with the provisions of OMB Circular A -133, as revised, will meet the requirements
of this part.
(b) In connection with the audit requirements addressed in the preceding paragraph (a),
the Local Government shall fulfill the requirements relative to auditee responsibilities as
provided in Subpart C of OMB Circular A -133, as revised.
(c) If the Local Government expends less than $500,000 in Federal awards in its fiscal
year, an audit conducted in accordance with the provisions of OMB Circular A -133, as revised,
is not required. The Local Government shall inform the Department of findings and
recommendations pertaining to the State Revolving Fund in audits conducted by the Local
Government in which the $500,000 threshold has not been met. In the event that the Local
Government expends less than $500,000 in Federal awards in its fiscal year and elects to have an
audit conducted in accordance with the provisions of OMB Circular A -133, as revised, the cost
of the audit must be paid from non - Federal resources (i.e., the cost of such an audit must be
paid from Local Government resources obtained from other than Federal entities).
(d) The Local Government may access information regarding the Catalog of Federal
Domestic Assistance (CFDA) via the internet at www.cfda.gov /index ?cck= 1 &au = &ck =.
(3) Report Submission.
(a) Copies of reporting packages for audits conducted in accordance with OMB Circular
A -133, as revised, and required by Subsection 2.03(2) of this Agreement shall be submitted,
when required by Section .320 (d), OMB Circular A -133, as revised, by or on behalf of the Local
Government directly to each of the following:
(i) The Department at the following address:
16C Z
Joe Aita, Audit Director
Office of the Inspector General
Florida Department of Environmental Protection
3900 Commonwealth Boulevard, MS 41
Tallahassee, Florida 32399 -3123
(ii) The Federal Audit Clearinghouse designated in OMB Circular A -133, as revised
(the number of copies required by Sections .320 (d) (1) and (2), OMB Circular A -133,
as revised, should be submitted to the Federal Audit Clearinghouse), at the
following address:
Federal Audit Clearinghouse
Bureau of the Census
1201 East 101h Street
Jeffersonville, IN 47132
Submissions of the Single Audit reporting package for fiscal periods ending on or
after January 1, 2008, must be submitted using the Federal Clearinghouse's Internet
Data Entry System which can be found at ht!p:/ /harvester.census.gov /fac/
(iii) Other Federal agencies and pass- through entities in accordance with Sections
.320(e) and (f), OMB Circular A -133, as revised.
(b) Pursuant to Section .320(f), OMB Circular A -133, as revised, the Local Government
shall submit a copy of the reporting package described in Section .320(c), OMB Circular A -133,
as revised, and any management letters issued by the auditor, to the Department at the address
listed under Subsection 2.03(3)(a) of this Agreement.
(c) Any reports, management letters, or other information required to be submitted to
the Department pursuant to this Agreement shall be submitted timely in accordance with OMB
Circular A -133, Florida Statutes, or Chapters 10.550 (local governmental entities) or 10.650
(nonprofit and for - profit organizations), Rules of the Auditor General, as applicable.
(d) Local Governments, when submitting financial reporting packages to the
Department for audits done in accordance with OMB Circular A -133, or Chapters 10.550 (local
governmental entities) or 10.650 (nonprofit and for - profit organizations), Rules of the Auditor
General, should indicate the date that the reporting package was delivered to the Local
Government in correspondence accompanying the reporting package.
(4) Project - Specific Audit.
Within 12 months after the amendment establishing final Project costs, the Local
Government shall submit to the Department a Project - specific audit report for the Loan related
revenues and expenditures. The audit shall address Loan disbursements received, Project
expenditures, and compliance with Loan Agreement covenants. The Local Government shall
cause the auditor to notify the Department immediately if anything comes to the auditor's
attention during the examination of records that would constitute a default under the Loan
Agreement. The audit findings shall set aside or question any costs that are unallowable under
16C 2
Chapter 62 -503, Florida Administrative Code. A final determination of whether such costs are
allowed shall be made by the Department.
(5) Record Retention.
The Local Government shall retain sufficient records demonstrating its compliance with
the terms of this Agreement for a period of five years from the date the audit report is issued,
and shall allow the Department, or its designee, Chief Financial Officer, or Auditor General
access to such records upon request. The Local Government shall ensure that audit working
papers are made available to the Department, or its designee, Chief Financial Officer, or Auditor
General upon request for a period of five years from the date the audit report is issued, unless
extended in writing by the Department.
The Local Government is hereby advised that the Federal and /or Florida Single Audit
Act Requirements may further apply to lower tier transactions that may be a result of this
Agreement. For federal financial assistance, the Local Government shall utilize the guidance
provided under OMB Circular A -133, Subpart B, Section _.210 for determining whether the
relationship represents that of a subrecipient or vendor.
The Local Government should confer with its chief financial officer, audit director or
contact the Department for assistance with questions pertaining to the applicability of these
requirements.
In addition, the Local Government agrees to complete and submit the Certification of
Applicability to Single Audit Act Reporting, Attachment A, attached hereto and made a part
hereof, within four (4) months following the end of the Local Government's fiscal year.
Attachment A should be submitted to the Department's Grants Development and Review
Manager at 3900 Commonwealth Boulevard, Mail Station 93, Tallahassee, Florida 32399 -3000.
The Grants Development and Review Manager is available to answer any questions at
(850) 245 -2361.
(6) Monitoring.
In addition to reviews of audits conducted in accordance with OMB Circular A -133, as revised
(see audit requirements above), monitoring procedures may include, but not be limited to, on-
site visits by Department staff, limited scope audits as defined by OMB Circular A -133, as
revised, and /or other procedures. By entering into this Agreement, the Local Government
agrees to comply and cooperate with any monitoring procedures/ processes deemed
appropriate by the Department. In the event the Department determines that a limited scope
audit of the Local Government is appropriate, the Local Government agrees to comply with any
additional instructions provided by the Department to the Local Government regarding such
audit. The Local Government further agrees to comply and cooperate with any inspections,
reviews, investigations, or audits deemed necessary by the Chief Financial Officer or Auditor
General.
6. The closeout audit required under Subsection 2.03(4) of the Agreement shall be
submitted within twelve months after the effective date of this amendment.
4
16C
7. The Project Sponsor and the Department acknowledge that changes in Project costs
may occur as a result of the Project Sponsor's Project audit or a Department audit pursuant to
Chapter 62 -552 of the Florida Administrative Code. Unless this Agreement is amended
subsequent to an audit, the following Project disbursements shall be final.
CATEGORY DISBURSED($)
Administrative Allowance 38,668.00
Engineering Allowance
Construction and Demolition
Technical Services During Construction
SUBTOTAL
Capitalized Interest
TOTAL (Loan Principal Amount)
412,454.00
4,811,150.00
298,541.00
5,560,813.00
64,732.83
5,625,545.83
8. All other terms and provisions of the Loan Agreement shall remain in effect.
REMAINDER OF PAGE INTENTIONALLY LEFT BLANK
2
16C 2
This Amendment 2 to Loan Agreement DW1111 020 shall be executed in three or
more counterparts, any of which shall be regarded as an original and all of which constitute but
one and the same instrument.
IN WITNESS WHEREOF, the Department has caused this amendment to the Loan
Agreement to be executed on its behalf by the Deputy Director, and the Project Sponsor has
caused this amendment to be executed on its behalf by its Authorized Representative and by its
affixed seal. The effective date of this amendment shall be as set forth below by the Deputy
Director.
for
COLLIER COUNTY
Fred W. Coyle, Cha' man
1
Attesf
Approved as to Form and Correctness.
for
Jennifer VWhite, Asst. County Attorney
STATE OF FLORIDA
DEPARTMENT OF ENVIRONMENTAL PROTECTION
SEP 2.3 201
Deputy Director Date
Attachment included as part of this Agreement:
Attachment A - Certification of Applicability to Single Audit Act Reporting
Gol
16C 2
ATTACHMENT A
CERTIFICATION OF APPLICABILITY TO SINGLE AUDIT ACT REPORTING
Local Government's Name:
Local Government's Fiscal Year Period: FROM: TO:
Total State Financial Assistance Expended during Local Government's most recently completed
Fiscal Year: $
Total Federal Financial Assistance Expended during Local Government's most recently
completed Fiscal Year: $
Please identify grants to be included in the Single Audit that are provided by the Department of
Environmental Protection
CSFA #CFDA# DEP LOAN AGREEMENT NUMBER
CERTIFICATION STATEMENT:
I hereby certify that the above information is correct:
Name
Title
DEP Project Agreement No. xxxx, Attachment A, Page 1 of I
Date
16C 2
CERTIFICATION OF APPLICABILITY TO SINGLE AUDIT ACT REPORTING
FREQUENTLY ASKED QUESTIONS
1. Question: Can I fax the form to you?
Answer: Yes, you can fax the Certification form, the fax number is 850/245 -2411.
2. Question: How can I submit the form if our audit is not completed by the due date of
this letter?
Answer: You should be able to complete the form from the information in your
accounting system. This is just to let our Office of the Inspector General know which
entities they should be getting an audit from. If you are under the threshold you do not
have to submit a copy of your audit, only the Certification form.
3. Question: Do you only want what we received from DEP?
Answer: No, the Single Audit is the TOTAL AMOUNT of funds that you expended
towards all state or federal loans or grants that you receive. You should list those that are
specific to DEP on the form.
4. Question: How do I know what the CSFA/CFDA Number is?
Answer: These numbers should be identified in the loan or grant agreement. If you
cannot locate them you should call your DEP Project manager and ask them for the
needed information. If it is a grant funded by DEP, you may contact Debbie Skelton,
DEP Grants Development and Review Manager at (850) 245 -2371.
5. Question: Do I have to submit the completed form and a copy of my audit?
Answer: No, you do not have to submit your audit unless you are over the threshold of
$500,000. If you would prefer to submit your audit (CAFR) instead of the form, that is
fine.
6. Question: Our CAFR will not be ready before your due date and we don't have the
information necessary to complete the certificatiog. Can we get an extension?
Answer: Yes, just send us an Email letting us know when you will have your CAFR
completed and we will place the Email with your letter in our file so that you don't get a
2 " d notice.
INSTRUCTIONS FOR COMPLETING THE ATTACHMENT 16C
Local Government Fiscal Year Period: FROM: Month/Year TO: Month/Year
NOTE: THIS SHOULD BE THE LOCAL GOVERNMENT'S FISCAL YEAR FROM
(MONTH/YEAR) TO (MONTH/YEAR).
Total State Financial Assistance Expended during Local Government's most recently completed Fiscal
Year:
NOTE: THIS AMOUNT SHOULD BE THE TOTAL STATE FINANCIAL ASSISTANCE
EXPENDED FROM ALL STATE AGENCIES, NOT JUST DEP.
Total Federal Financial Assistance Expended during Local Government's most recently completed
Fiscal Year:
NOTE: THIS AMOUNT SHOULD BE THE TOTAL FEDERAL FINANCIAL ASSISTANCE
EXPENDED FROM ALL FEDERAL AGENCIES, NOT JUST THROUGH DEP.
Please identify loans and /or grants to be included in the Single Audit that are provided by
the Department of Environmental Protection.
CSFA/CFDA Number DEP Grant Agreement Number
THIS INFORMATION SHOULD ONLY BE THOSE LOANS OR GRANTS RECEIVED
FROM/THROUGH THE DEP. THE INFORMATION REQUESTED (CSFA/CFDA#
SHOULD BE FOUND IN THE SINGLE AUDIT ATTACHMENT TO THE
AGREEMENT AND THE DEP AGREEMENT NUMBER SHOULD BE FOUND ON
THE AGREEMENT.)
The Certification should be signed by your Chief Financial Officer. Please print the name and
include the title and date of the signature. The form is to be returned to me, not the DEP Project
Manager. If I don't get the form four (4) months after the end of the Local Government's fiscal
year, I will send them a letter, along with the form and instructions, six (6) months after the end
of their fiscal year to complete and return to me.
Don't hesitate to give me a call if you have any questions.
Debbie Skelton, OMC Manager
Grants Development and Review Section
Carr Building, Roorn 2356
3900 Commonwealth Boulevard, MS-493
Tallahassee, Florida 32399 -3000
Phone: (850) 245 -2371
Fax: (850) 245-2411
Email: debbie.skeltonAdep.state.fl.us