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Backup Documents 12/14/2010 Item #16A21ORIGINAL DOCUMENTS CHECKLIST & ROUTING SLIP 16A 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 #I 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 sienature- draw a line thronoh rnntinn trop 411 tt,.,,....w un _� . — _t__�-,._. Route to Addressee(s) (List in routing order) --nIM, ww Office tuMaru w sue ruson Initials tune i7*,). Date I. Original document has been signed /initialed for legal sufficiency. (All documents to be signed by the (Initial) YC Applicable) 2. December 14, 2010 Agenda Item Number 16A 'l i 3. County Attorney. This includes signature pages from ordinances, resolutions, etc. signed by the 4. Scott Teach, Deputy County Attorney 5. Ian Mitchell, Supervisor 6. Minutes and Records County Attorney's Office Board of County Commissioners Clerk of Court's Office Number of Original :4� t2'L� lt) 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 Yousi Cardeso Phone Number (239) 252 -5886 Contact Original document has been signed /initialed for legal sufficiency. (All documents to be signed by the (Initial) YC Applicable) Agenda Date Item was December 14, 2010 Agenda Item Number 16A 'l i Approved by the BCC County Attorney. This includes signature pages from ordinances, resolutions, etc. signed by the Type of Document Attached 6&1�A -t ) It C 1,.( �t '? Number of Original r executed by all parties except the BCC Chairman and Clerk to the Board and possibly State Documents Attached INSTRUCTIONS & CHECKLIST I: Forms/ County Forms/ BCC Forms/ Original Documents Routing Slip WWS Original 9.03.04, Revised 1.26.05, Revised 2.24.05 umatter number» /udocument numberu Initial the Yes column or mark "N /A" in the Not Applicable column, whichever is appropriate. Yes N/A (Not 1. Original document has been signed /initialed for legal sufficiency. (All documents to be signed by the (Initial) YC Applicable) 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 Office and N/A 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 YC 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 YC initials are required. 5. In most cases (some contracts are an exception), the original document and this routing slip should be YC provided to Ian Mitchell 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 our deadlines! 6. The document was approved by the BCC on December 14, 2010and all changes made during YC the meeting have been incorporated in the attached document. The County Attorney's Office has reviewed the changes, if applicable. I: Forms/ County Forms/ BCC Forms/ Original Documents Routing Slip WWS Original 9.03.04, Revised 1.26.05, Revised 2.24.05 umatter number» /udocument numberu 16A21 MEMORANDUM Date: December 16, 2010 To: Yousi Cardeso, Administrative Assistant Alternative Transportation Modes From: Teresa Polaski, Deputy Clerk Minutes & Records Department Re: Resolution 2010 - 228/5311 Grant Application Attached for further processing, please find two certified copies of the Resolution and an original application as referenced above, (Item #16A21) adopted by the Board of County Commissioners on Tuesday, December 16, 2010. The Minutes & Record's Department has held the original Resolution for the Board's Official Records. If you should have any questions or need further assistance, please feel free to contact me at 252 -8411. Thank you. Attachment (1) 16A 21 APPLIES TO APPLICANTS FOR OPERATING 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: y 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 (Form 424, Code 20.509). v/'/ Exhibit A -1: Fact Sheet. ✓ Exhibit E: Single Audit Act, and a copy of the latest completed audit, if applicable. ✓ Exhibit E -1: Certification of Exemption from Single Audit Act, if applicable. ✓ Exhibit F: Federal Certifications and Assurances. ✓ Exhibit I: FTA Section 5333(b) Assurance. Date Application submitted to Local Clearinghouse Agency 11/9/10. Additional documents required from New Applicants: Exhibit A — Current System Description. Exhibit B — Proposed Project Description. M Co Ter County Growth Management Division 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 16A21 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 with 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, Glama Carter, Public Transit Manager Collier Area Transit Cc: Michelle E. Arnold, Alternative Transportation Modes Director Caroline Soto, Budget Analyst Growth Management Division • 2885 South Horseshoe Drive • Naples, Florida 34104.239- 252 -8192 • FAX 239 - 252 -2726 RESOLUTION NO. 2010- 2 2 8 16A 1 A RESOLUTION BY THE BOARD OF COUNTY COMMISSIONERS, COLLIER COUNTY, FLORIDA, AUTHORIZING 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.§ 5311 authorizes the Secretary of Transportation to make grants and loans to local government authorities such as Collier 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 RESOLVED 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 certifications 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 Jeffrey A. Klatzkow, County Attorney. The registered Agent's address is 3299 East Tamiami Trail, Naples, FL 34112. 3. This Resolution shall be effective immediately upon signature by the Chairman. This Resolution adopted after motion, second and majority vote favoring same, this 14th day of December, 2010. ATTEST: BOARD OF COUNTY COMMISSIONERS D HT , ;Y` ' K, Clerk COLLIER COUNTY, FLORIDA Y - By: to {Clerk Fred W. Coyle, Chairman R al D A ved as t and 1 ufficiency: Scott Teach Deputy County Attorney 2 16A 21 L da Z 1 LO IZ- b l c7 Deputy Clerk 16A 21 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 FTA ELIGIBLE EXPENSE Labor (501) 70,000 18,200 Fringe and Benefits (502) 42,600 11,100 Services (503) 76,300 19,900 Materials and Supplies (504) 44,400 11,500 Vehicle Maintenance (504.01) 741,800 259,800 Utilities (505) 17,700 4,600 Insurance (506) 4,900 1,300 Licenses and Taxes (507) Purchased Transit Service (508) 3,612,284 854,200 Miscellaneous (509) 9,100 2,400 Leases and Rentals (512) 23,600 6,100 Depreciation (513 TOTAL $4,642,684 $1,189,100 (a) SECTION 5311 GRANT REQUEST Total FTA Eligible Expenses (from Form B -1, above) $1,189,100 (a) Rural Passenger Fares (from Form B -2) $ 235,600 (b) Operating Deficit $ 953,500 (c) [FTA Eligible Expenses (a) minus Rural Passenger Fares (b)] Section 5311 Request $ 284,781 (d) (No more than 50% of Operating Deficit) Grant Total All Revenues (from Form B -2) $0 *(e) Note: If Grand Total Revenues (e) exceeds FTA Eligible Expenses (a), reduce the Section 5311 Request (d) by that amount. 17 16A21 I� . 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 Passenger Fares for Transit Service (401) Total= $966,800 Rural = $235,600 b Special Transit Fares (402) School Bus Service Revenues (403) Freight Tariffs (404) Charter Service Revenues (405) Auxiliary Transportation Revenues (406) Non - transportation Revenues (407) Total Operating Revenue $966,800 $0 OTHER REVENUE CATEGORY Taxes Levied directly by the Transit System 408 Local Cash Grants and Reimbursements (409 2,663,600 Local Special Fare Assistance (4 10) State Cash Grants and Reimbursements (411 694,284 State Special Fare Assistance (412) Federal Cash Grants and Reimbursements 413) 318,000 Interest Income (414) Contributed Services (430) Contributed Cash (43 1) Subsidy from Other Sectors of Operations (440 Total of Other Revenue $3,675,884 $ GRAND TOTAL ALL REVENUE $4,642,684 $ 0 (e) 18 APPLICATION FOR 16A21 Authorized ror Local Reowduatjon ATTEST--:'. } DWI "T SRO r � CL9RK is to Sranaara I-orm 424 (Rev.9 -2003) Prescribed by OMB Circular A -102 A�.r� s. � rr. • tw1�,�f Mnvirty rnivnty Attnvnno �.+�..r►� r..�ara /1rv�,c Z. unTE SUBMITTED December 16, 2010 Applicant Identifier 1. TYPE OF SUBMISSION: 3. DATE RECEIVED BY STATE State Application Identifier Application Pre - application Construction r Construction 4. DATE RECEIVED BY FEDERAL AGENCY Federal Identifier Non - Construction Non - Construction 5. APPLICANT INFORMATION Legal Name: Organizational Unit: Collier County Board of County Commissioners Department: Organizational DUNS: Alternative Transportation Modes 076997 Division: Growth Management Division Addresss: : Street: Name and telephone number of person to be contacted on matters 2885 S. Horseshoe Dr. involving this application ( the area code) Prefix: First Name: Mrs. City: Glamarier (Glama) Naples Middle Name County: Collier Last Name Carter State: Zip Code Florida 34104 Suffix: USA try. Email: 6. EMPLOYER IDENTIFICATION NUMBER (EIN): 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 8. TYPE OF APPLICATION: 7. TYPE OF APPLICANT: (See back of form for Application Types) V New Continuation ( Revision If Revision, enter appropriate letter(s) in box(es) County See back of form for description of letters.) Dther (specify) Other (specify) 9. NAME OF FEDERAL AGENCY: Federal Transit Administration 10. CATALOG OF FEDERAL DOMESTIC ASSISTANCE NUMBER: 11. DESCRIPTIVE TITLE OF APPLICANT'S PROJECT: 2 0-5 0 9 Operating Assistance to offset cost of transportation provided in the TITLE (Name of Program): Nonurbanized Area Formula Program non -urban areas of Collier County 12. AREAS AFFECTED BY PROJECT (Cities, Counties, States, etc.): Community of Immokalee, Naples, Marco Island, Everglades City, Collier County 13. PROPOSED PROJECT Start Date: 14. CONGRESSIONAL DISTRICTS OF: Ending Date: 7/1/11 6/30/12 a. Applicant b. Pro ect 14 4 1 15. ESTIMATED FUNDING: 16. IS APPLICATION SUBJECT TO REVIEW BY STATE EXECUTIVE a. Federal RDER 12372 PROCESS? 284,781 a. Yes. , f THIS PREAPPLICATION /APPLICATION WAS MADE .7 b. Applicant U AVAILABLE TO THE STATE EXECUTIVE ORDER 12372 PROCESS FOR REVIEW ON c. State DATE: 11/9/10 d. Local 284,761 b. No. i — PROGRAM IS NOT COVERED BY E. O. 12372 e. Other UU - OR PROGRAM HAS NOT BEEN SELECTED BY STATE f. Program Income $ FOR REVIEW 17. IS THE APPLICANT DELINQUENT ON ANY FEDERAL DEBT? g. TOTAL _ 569,562. i Yes If "Yes" attach an explanation. J No 18. TO THE BEST OF MY KNOWLEDGE AND BELIEF, ALL DATA IN THIS APPLICATION / PREAPPLICATION ARE TRUE AND CORRECT. THE DOCUMENT HAS BEEN DULY AUTHORIZED BY THE GOVERNING BODY OF THE TTACHED ASSURANCES IF THE ASSISTANCE IS AWARDED. APPLICANT AND THE APPLICANT WILL COMPLY WITH THE a. Authorized Re resentative First Name Fred Middle Name W. uffix rLastName Tele hone Number p (give area code) of Authorized Re resentative '�. 239- 252 -8097 V Date Signed Z i ZO Q Previous Edition Usable / Authorized ror Local Reowduatjon ATTEST--:'. } DWI "T SRO r � CL9RK is to Sranaara I-orm 424 (Rev.9 -2003) Prescribed by OMB Circular A -102 A�.r� s. � rr. • tw1�,�f Mnvirty rnivnty Attnvnno 16A21 All ADDlicants EXHIBIT A -1 FACTSHEET • Estimates are acceptable. 27 CURRENTLY IF GRANT IS 1. Number of one -way passenger trips. 1,064,910 AWARDED PER YEAR 1,107,506 2. Number of individuals served unduplicated 1,064,910 1,107,506 (first ride per rider per fiscal year). PER YEAR 3. Number of vehicles used for this 16 per day 16 per day service. ACTUAL 24 per vehicle 4. Number of ambulatory seats. 24 per vehicle AVERAGE PER VEHICLE (Total ambulatory seats divided by total number of fleet vehicles 5. Number of wheelchair positions. 2 per vehicle 2 per vehicle AVERAGE PER VEHICLE (Total wheelchair positions divided by total number of fleet vehicles 6. Vehicle Miles traveled. 1,349,207 1,376,191 PER YEAR 7. Average vehicle miles 3,747.79 3,822.75 PER DAY 8. Normal vehicle hours in operation. 202 PER DAY 202 9. Normal number of days in operation. 7 PER WEEK 7 10. Trip length (roundtrip). 22 AVERAGE 23 • Estimates are acceptable. 27 16A21 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. 16A 21 THIS PAGE INTENTIONALLY LEFT BLANK 16A21 JF I j RNST & YOUNG Ernst & Young LLP III Suite 700 100 Northeast Third Avenue Fort Lauderdale, FL 33301 Tel: +1954 888 8000 Fax: +1954 888 8160 www.ey.com Report of Independent Certified Public Accountants on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of the Financial Statements Performed in Accordance with Government Auditing Standards Members of the Board of County Commissioners Collier County, Florida We have audited the financial statements of the governmental activities, the business -type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Collier County, Florida (the County) as of and for the year ended September 30, 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 planning and performing our audit, we considered the County's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our 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 reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. 1002- 1130878 161 A member firm a1 F-1 3 Ynung Global L. imited III I I I �111111, I I I I 111111'''• ° 16A 21 I I 111111 Compliance and Other Matters As part of obtaining reasonable assurance about whether the County's financial statements are free 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 effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 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. February 10, 2010 1002- 1130878 162 ,4� t f4_7 cLF' A member firm of Ernst A Young Global Limited r�ERNST &YOUNG Ernst & Young LLP Suite 700 100 Northeast Third Avenue Fort Lauderdale, FL 33301 Tel: +1954 888 8000 Fax: +1954 888 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 Internal 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 Commissioners 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 summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs and state projects is the responsibility of the County's management. Our responsibility is to express an opinion on the County's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; OMB Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations; Section 215.97, Florida Statutes (Section 215.97); and Chapter 10.550, Rules 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 types of compliance requirements referred to above that could have a direct and material effect on a major federal program or state project occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of the County's compliance with those requirements. 1002 - 1130878 163 A memtw firm of Ernst & Young Global Limited III ►��'''''�� =JE RNST & YOUNG 16A 21 As described in item 2009 -1 in the accompanying schedule of findings and questioned costs, the County did not comply with requirements regarding allowable costs that are applicable to its Community 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 County did not comply with requirements regarding allowable costs and reporting that are 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 County 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 County 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 (CDBG) Program), 2009 -2, 2009 -4, and 2009 -5. Internal Control Over Compliance The management of the County is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs and state projects. In planning and performing our audit, we considered the County's internal control over compliance with 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 effectiveness of the County'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 deficiencies 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- 1130878 164 A member firm of Ernst 3 Young Global Limited 16 A 21 JE/fNST &YOUNG 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 than 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, 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. t"7 February 10, 2010 1002- 1130878 165 16A21 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 CFDA #/ CSFA fs Grant /Contract Number Ex endltures Department of Agriculture Indirect Programs: Florida Department of Education: Summer Food Service Program for Children 10.SS9 04.0804 $ 749,898 Florida Department of Agriculture and Consumer Services: Cooperative Forestry Assistance 10.664 ochopee Fire District 5,851 Total Department of Agriculture 755,749 Department of Commerce Direct Programs: National Fish and Wildlife Foundation: Educational Partnership Program / Sea Turtle Disorientation 11.481 2006 - 0114-004 8,550 Indirect Programs: Florida Division of Emergency Management: Public Safety Interoperable Communications/ PSIC 11.555 09- DS- 31- 09 -21 -01 -269 150 Total Department of Commerce 8,700 Department of Housing and Urban Develoom nt Direct Programs: Community Planning and Development: Community Development Block Grants / Entitlement (CDBG) 14.218 B- 02 -UC -12 -0016 Community Development Block Grants / Entitlement (CDBG) 16 Community Development Block Grants / Entitlement (CDBG) 14.218 B- 04 -UC -12 -0016 250,618 Community Development Block Grants / Entitlement (CDBG) 14.218 B- 05 -UC -12 -0016 436,194 Community Development Block Grants / Entitlement (CDBG) 14.218 B- 06 -UC -12 -0016 572,100 Community Development Block Grants / Entitlement CDBG (CDBG) 14.218 B- 07 -UC -12 -0016 1,077,682 Community Development Block Grants / Entitlement (CDBG) 14.218 B -0B -UC -12 -0016 1,535,065 Community Development Block Grants / Neighborhood Stabilization 14.218 B -09 -UC -12 -0016 91,517 Total CFDA 14.218 B -08 -UN -12 -0003 1,778,737 5,741,829 Emergency Shelter Grants Program (ESG) 14.231 5 -08 -UC -12 -0024 94,007 Supportive Housing Program (CoC) Supportive Housing Program (CoC) 14.235 FL14850 -6001 68,636 Supportive Housing Program (CoC) 14.235 FL14850 -6002 116,900 Supportive Housing Program (CoC) 14.235 FL14B60 -6003 2,415 Supportive Housing Program (CoC) 14.235 FL14B7D -6001 10,976 Total CFDA 14.235 FL14B70 6002 104,587 303,514 Home Investment Partnerships Program (HOME) Home investment Partnerships Program (HOME) 14.239 M- 06 -UC -12 -0217 142,116 Home Investment Partnerships Program (HOME) 14.239 M- 07 -UC -12 -0217 89,023 Home Investment Partnerships Program (HOME) 14.239 M- 08 -UC -12 -0217 383,260 Total CFDA 14.239 M- 09 -UC -12 -0217 16,958 631,357 Indirect Programs: Florida Department of Community Affairs: Community Development Block Grant / State's Program (DRI) 14.228 07DB- 3V -09- 21- 01 -ZOl Community Development Block Grant / State's Program (DRI) 1,336,153 Total CFDA 14.228 08DB- D3 -09- 21 -01 -A03 934,467 2,270,620 Total Department of Housing and Urban Development 9,041,327 See accompanying notes to the schedule of expenditures of federal awards and state projects. (Continued) 1002 - 1130898 166 COLLIER COUNTY, FLORIDA 16 A 21 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 CFDA N/ CSFA Jf Grant /Contract Number Expenditures Department ofthe Interior 108,903 16.606 2008 -AP -BX -0316 Direct Programs: 16.710 2008CKVVX0170 350,738 Fish and Wildlife Service: 2007CKWX0089 2,029 Coastal Program / Otter Mound 15.630 401818J610 $ 8,400 Partners for Fish and Wildlife /Conservation Collier Land 15.631 401815J021 1,800 National Fire Plan- Wlldland Urban Interface Community Fire Assistance 15.228 401818G563 219,549 10,314 Indirect Programs: 100,383 16.523 SB -105 Florida Fish and Wildlife Conservation Commission: 16.575 V8055 114,742 Sport Fish Restoration Program -Artificial Reef Construction 15.605 FWC -08258 60,000 Total Department of the Interior 56,619 87,882 16.609 80,514 Department of Treasury Direct Programs: Department of Treasury: Federal Equitable Sharing Total Department of Treasury Department of Justice Direct Programs: Office of Justice Programs: Federal Equitable Sharing Services for Trafficking Victims /Anti Trafficking Task Force State Criminal Allen Assistance Program (SCAAP) Public Safety Partnership and Community Policing Grants / COPS /Technology Program Public Safety Partnership and Community Policing Grants / COPS / Secure Our Schools Total CFDA Edward Byrne Memorial Justice Assistance Grant Program Edward Byrne Memorial Justice Assistance Grant Program Edward Byrne Memorial Justice 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 / Peer Mediation Program Florida Office of Attorney General: Crime Victim Assistance (VOCA) Florida Department of Law Enforcement: Edward Byrne Memorial Formula Grant / Sexual Predator Edward Byrne Memorial Formula Grant / Sexual Predator Total CFDA Community Prosecution and Project Safe Neighborhoods/ Anti -Gang Initiative 1002- 1130878 167 21-unknown Collier County Sheriff 210,585 210,585 16.unknown Coil ler county 16,019 16.320 2005 -VT -BX -0002 108,903 16.606 2008 -AP -BX -0316 12,433 16.710 2008CKVVX0170 350,738 16.710 2007CKWX0089 2,029 352,767 16.738 2006 -DJ-BX -0474 49,210 16.738 2007 -DJ-BX -0504 131,917 16.738 2008 -DJ -BX -0340 38,422 219,549 16.527 2007 -CW -AX -0007 100,383 16.523 SB -105 25,400 16.575 V8055 114,742 16.579 2008 - JAG - COLL -I-Q9 -170 31,263 16.579 2009 - JAG - COLL -1-T7 -011 56,619 87,882 16.609 2008 - PMAG - COLL- I -R6-005 14,956 (Continued) COLLIER COUNTY, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS 16A 21 FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 Federal or State Grantor/Pass-Through Grantor Program Title CFDA M/ CSFA it Grant /Contract Number Expenditures Florida Department of Children and Families: ARRA Violence Against Women Formula Grants / InVEST Violence Against Women Formula Grants ST / OP 16.588 ARRA LN947 $ 12,305 Violence Against Women Formula Grants /STOP 16.588 W816 104,344 Total CFDA 16.588 LN916 38,445 155,094 Total Department of Justice Department of Transportatlon 1,208,128 Direct Programs: Federal Aviation Administration: Airport Improvement / Immokalee Construct Aircraft Apron 20.106 Airport Improvement / Marco Master Plan Study Update 3 -12 -0031 -005 -2009 174,279 Airport Improvement / Marco Apron Phase I & 11 20.106 3 -12 -0142 -002 -2006 10,179 Airport Improvement/ Marco Land Acquisition 20.106 3 -12 -0142 -003 -2006 1,612 Airport Improvement / Marco Phase II Surcharge /Construction 20.106 3 -12 -0142- 007 -2009 246,850 Airport Improvement / Marco South Taxiway & Apron Design 20.106 3 -12 -0142- 004 -2007 27,911 Total CFDA 20.106 3 -12 -0142 -005 -2008 164,423 625,254 Federal Transit Administration: Federal Transit - Formula Grants / Section 5307 20.507 FL -90- X645 -00 Federal Transit - Formula Grants / Section 5307 20.507 FL -90- X665 -00 13,281 Federal Transit - Formula Grants /Section 5307 20.507 651,136 Total CFDA FL -90- X699 -00 104,763 769,180 Indirect Programs: Florida Department of Transportation: Highway Planning and Construction / Lighting 20.205 412559 Highway Planning and Construction / Pedestrian Bridge 72,271 Highway Planning and Construction / Landscaping 20.205 412627 142,714 Highway Planning and Construction / Landscaping 20.205 200732 97,996 Highway Planning and Construction / Bicycle /Pedestrian Bridges 20.205 414534 67,085 Highway Planning and Construction / MPO UPWP 20.205 415590 239,839 Highway Planning and Construction/ Immokalee Sidewalks 20.205 416342 551,856 Highway Planning and Construction / Immokalee Sidewalks 20.205 422164 28,000 Highway Planning and Construction / Minor Intersection Improvements 20.205 422165 142.675 Highway Planning and Construction / Dynamic Message Signs 20.205 415543 124,415 Highway Planning and Construction / Opticom Receivers 20.205 423653 156,442 Total CFDA 20.205 423666 75,000 1,698,293 Federal Transit- Metropolitan Planning Grants / Section 5303 20.505 AM356 71,003 Formula Grants for Other Than Urbanized Areas / Imk Circulator 20.509 AOW99 244,253 Capital Assistance Program for Elderly Persons and Persons with Disabilities /Section 5310 20.513 FL -16 -0033 259,697 Total Department of Transportation 3,667,680 Environmental Protection Aitency Indirect Programs: Florida Department of Environmental Protection: Capitalization Grants For Drinking Water State Revolving Funds Capitalization Grants For Drinking Water State Revolving unds 8 66.468 DW1111 010 1,268,176 66.468 DWllll020 459,981 Total Environmental Protection Agency 1,728,157 (Continued) 1002- 1130878 168 16A2i COLLIER COUNTY, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 Department of Health and Human services Direct Programs: Health Resources and Services Administration: Specially Selected Health Projects Indirect Programs: Florida Department of Elder Affairs - Area Agency on Aging for Southwest Florida, Inc.: Aging Cluster: Special Programs for the Aging - Title III, Part 8 - Grants for Supportive Services and Senior Centers Special Programs for the Aging - Title 111, Part B - Grants for Supportive Services and Senior Centers Total CFDA Special Programs for the Aging -TRIe III, Part C- 1- Nutrition Services Special Programs for the Aging -Title III, Part C -2- Nutrition Services Special Programs for the Aging -Title 111, Part C- 1- Nutrition Services Special Programs for the Aging -Title III, Part C- 2- Nutritlon Services Total CFDA Nutrition Services Incentive Program Nutrition Services Incentive Program Total CFDA ARRA Aging Home - Delivered Nutrition Services - Title III -C2 ARRA Aging Congregate Nutrition Services for States -Title III-C3 Total Aging Cluster National Family Caregiver Support - Title III, Part E National Family Caregiver Support -Title III, Part E Total CFDA Florida Department of Transportation - Commission for the Transportation Disadvantaged: Medical Assistance Program Florida Department of Revenue: Child Support Enforcement Total Department of Health and Human Services 1002 - 1130878 169 93.888 DIBIT10769 13,440 93.044 CFDA #/ 19,130 93.044 Federal or State Grantor /Pau- Through Grantor Program Title CSFA # Grant /Contract Number Expenditures Election Assistance Commission (EAC) 93.045 OAA 203.08 68,233 Indirect Programs: OAA 203.08 94,997 93.045 Florida Division of Elections: 175,332 93.045 OAA 203.09 Help America Vote Act Requirements Payments / Poll Workers 532,793 Recruitment 90.401 Collier County $ 11,793 Help America Vote Act Requirements Payments / Voter 17,690 Education 90.401 Collier County 16,579 Help America Vote Act Requirements Payments / Federal ARRA 203.09 26,583 Election Activities 90.401 Collier County 3,117 Help America Vote Act Requirements Payments / Voting 93.052 OAA 203.09 26,108 Systems Assistance (HAVA 2002) 90.401 Collier County 971,684 Total Election Assistance Commission (EAC) 129,173 Department of Health and Human services Direct Programs: Health Resources and Services Administration: Specially Selected Health Projects Indirect Programs: Florida Department of Elder Affairs - Area Agency on Aging for Southwest Florida, Inc.: Aging Cluster: Special Programs for the Aging - Title III, Part 8 - Grants for Supportive Services and Senior Centers Special Programs for the Aging - Title 111, Part B - Grants for Supportive Services and Senior Centers Total CFDA Special Programs for the Aging -TRIe III, Part C- 1- Nutrition Services Special Programs for the Aging -Title III, Part C -2- Nutrition Services Special Programs for the Aging -Title 111, Part C- 1- Nutrition Services Special Programs for the Aging -Title III, Part C- 2- Nutritlon Services Total CFDA Nutrition Services Incentive Program Nutrition Services Incentive Program Total CFDA ARRA Aging Home - Delivered Nutrition Services - Title III -C2 ARRA Aging Congregate Nutrition Services for States -Title III-C3 Total Aging Cluster National Family Caregiver Support - Title III, Part E National Family Caregiver Support -Title III, Part E Total CFDA Florida Department of Transportation - Commission for the Transportation Disadvantaged: Medical Assistance Program Florida Department of Revenue: Child Support Enforcement Total Department of Health and Human Services 1002 - 1130878 169 93.888 DIBIT10769 13,440 93.044 OAA 203.08 19,130 93.044 OAA 203.09 26,698 45,828 93.045 OAA 203.08 68,233 93.045 OAA 203.08 94,997 93.045 OAA 203.09 175,332 93.045 OAA 203.09 194,231 532,793 93.053 N51P 203.08 1,855 93.053 NSIP 203.09 17,690 19,545 93.705 ARRA 203.09 15,990 93.707 ARRA 203.09 26,583 640,739 93.052 OAA 203.08 13,695 93.052 OAA 203.09 26,108 39,803 93.778 BDM59 378,335 93.563 CD 311 243,065 1,315,382 (Continued) 16A21 COLLIER COUNTY, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 CFDA k/ Federal or State Grantor/Pass-Through Grantor Program Title CSFAB Grant /Contract Number Expenditures Corporation for National and Community Service Direct Programs: Retired and Senior Volunteer Program Total Corporation for National and Community Service Department of Homeland Security Direct Programs: Assistance to Firefighters Grant / Mobile Data Terminals Assistance to Firefighters Grant /Stair Chairs Total CFDA Indirect Programs: Homeland Security Cluster: Florida Department of Law Enforcement: Domestic Preparedness Equipment Support Program Homeland Security Grant Program / Issue 20 Homeland Security Grant Program / Issue 21 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 Total Homeland Security Cluster Disaster Grants - Public Assistance / Tropical Storm Fay Disaster Grants - Public Assistance / Hurricane Wilma Total CFDA Hazard Mitigation Grant Hazard Mitigation Grant Hazard Mitigation Grant Hazard Mitigation Grant Total CFDA Emergency Management Performance Grant Emergency Management Performance Grant Total CFDA Total Department of Homeland Security TOTAL EXPENDITURES OF FEDERAL AWARDS 1002- 1130878 170 94.002 06SRSFL004 $ 55,072 55,072 97.044 EMW- 2007 -FO -04528 39,871 97.044 EMW - 2008 -FO -03394 47,594 87,465 97.004 2006LETPCOLL3N1- 013 662,971 97.067 2008SHSPCOLL354 -011 87,008 97.067 2008SHSPCOLL2S4 -009 29,800 97.067 2008SHSPCOLLIS4 -010 17,783 97.067 2009SHSPCOLLIV3 -014 169,901 97.067 20095HSPCOLL2V3 -016 70,000 97.067 09CC- 49- 09 -21 -01 -341 5,773 97.067 09CI- 49- 09 -21 -01 -350 7,439 97.067 09DS- 51- 09 -21 -01 -322 26,165 413,869 1,076,840 97.036 Collier County 409,828 97.036 Collier County 64,907 474,735 97.039 07- EC- 33- 09 -21 -01 -486 54,717 97.039 09HM- 37- 09- 21 -01 -019 43,856 97.039 08HM-6G- 09- 21 -01 -017 66,952 97.039 09HM- 37- 09 -21- 01.001 10,752 176,277 97.042 09- BG -03- 09 -21 -01 -159 42,000 97.042 09- BG- 20- 09 -21 -01 -427 18,830 60,830 1,876,147 $$ 20076.,614 COLLIER COUNTY, FLORIDA 21 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 CFDA #/ CSFA g Grant Contract Number Expenditures Florida ExecAive Office of the Governor Visit Florida 31.006 M -08187 $ 5,000 Total Florida Executive Office of the Governor 5,000 Florida Department of Environmental Protection Beach Erosion Control Program 37.003 0SC01 21,945 Florida Recreation Development Assistance Program Florida Recreation Development Assistance Program g 37.017 A9048 133,480 Total CSFA 37.017 A8119 95,057 228,537 Statewide Surface Water Restoration and Wastewater Projects 37.039 4600001765 50,000 Innovative Waste Reduction and Recycling Grants innovative Waste Reduction and Recycling Grants 37.050 IG8 -07 20,285 Total CSFA 37.050 IG8 -09 49,186 69,471 Total Florida Department of Environmental Protection 369,953 Florida Departmen+ „s cr�+e ^d Secretary of c* + Public Library Construction Program Public Library Construction Program 45.020 06- PLC -04 200,000 Total CSFA 45.020 07 -PLC -04 2001000 400,000 State Aid to Libraries 45.030 06 -ST -12 State Aid to Libraries 3,181 State Aid to Libraries 45.030 08 -ST -12 85,047 Total CSFA 45.030 09 -5T -10 272 88,500 Total Florida Department of State and Secretary of State 488,500 Florida Department of Community Affairs Emergency Management Programs 52.008 09- BG -03- 09 -21 -01 -159 98,722 Emergency Management Projects 52.023 09CP -04- 09 -21 -03 -124 8,300 Total Florida Department of Community Affairs 107,022 Florida Housine Fin c .s+inn State Housing Initiatives Partnership (SHIP) Program State Housing Initiatives Partnership (SHIP) Program 52.901 FY 07 1,127 State Housing initiatives Partnership (SHIP) Program 52.901 FY 08 10,870 52.901 FY 09 1,099,229 Total Florida Housing Finance Corporation 1,111,226 Florida Department of Transoortatien Commission for the Transportation Disadvantaged (CTD) Trip and Equipment Grant Program Commission for the Transportation Disadvantaged (CTD) Trip and 55.001 APK39 143,111 Equipment Grant Program Commission for the Transportation Disadvantaged (CTD) Trip and 55.001 AP589 59,400 Equipment Grant Program Total CSFA 55.001 AP621 454,698 657,209 (Continued) 1002 - 1130878 171 COLLIER COUNTY, FLORIDA 16A 2 1 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 CFDA p/ Federal or State Grantor/Pass-Through Grantor Program Title CSFA d Grant/Contract Number Expenditures Commission for the Transportation Disadvantaged (CTD) Planning Grant Program Commission for the Transportation Disadvantaged (CTD) Planning Grant Program Total CSFA Aviation Development Grants / Marco Mitigation Taxiway Aviation Development Grants / Marco Land Acquisition Aviation Development Grants / Marco Taxiway "C" Phase I Aviation Development Grants / Marco Master Plan Study Aviation Development Grants / Marco Mitigation Phase II Aviation Development Grants / Marco Taxiway "C" Phase I Aviation Development Grants/ Slope Mower Aviation Development Grants / Marco Fuel Farm Aviation Development Grants / Marco Apron Phase I & II Total CSFA County Incentive Grant Program / PD &E Study SR82 Public Transit Block Grant Program Public Transit Service Development Program / Red Route State Infrastructure Bank Loan Total Florida Department of Transportation Florida Department of Children and Families Homeless Challenge Grant/ CoC Total Florida Department of Children and Families Florida Department of Health County Grant Awards / Emergency Medical Services Total Florida Department of Health Florida Department of Frier Affairs Area Agency on Aging for Southwest Florida, Inc: Home Care for the Elderly (HCE) Home Care for the Elderly (HCE) Total CSFA Alzheimer's Respite Services (ADI) Alzheimer's Respite Services (ADI) Total CSFA Community Care for the Elderly (CCE) Community Care for the Elderly (CCE) Total CSFA Total Florida Department of Elder Affairs Florida Department of Manae moor cervix Wireless 911 Emergency Telephone System Total Florida Department of Management Services 1002- 1130878 172 55.002 APJ51 $ 7,080 55.002 AP647 14,689 64.005 C8011 21,769 55.004 A1526 3,181 55.004 A1935 8,625 55.004 AOF09 25,525 55.004 ANF50 268 55.004 ANH17 734 55.004 ANF48 3,763 55.004 AP144 96,207 55.004 A0030 14,650 55.004 A0K80 50 153,003 55.008 419950- 2 -22 -01 44,661 55.010 AOW93 471,212 55.012 AOK37 86,738 55.020 420655 -2 1,957,377 3,391,969 60.014 HFZ93 77,584 77,584 64.005 C8011 174,808 174,808 65.001 HCE 203.08 3,747 65.001 HCE 203.09 2,089 5,836 65.004 ADI 203.08 68,523 65.004 ADI 203.09 13,560 82,183 65.010 CCE 203.08 597,094 65.010 CCE 203.09 115,136 712,230 800,249 72.001 S- 08 -07 -31 9,574 9,574 (Continued) 16g21 COLLIER COUNTY, FLORIDA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AND STATE PROJECTS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2009 CFDA #/ Federal or State Grantor/Pass-Through Grantor Program Title CSFA # Grant /Contract Number Expenditures Florida Fish and Wildlife Conservation Commission Florida Boating Improvement Program Florida Boating Improvement Program Florida Boating Improvement Program Total Florida Fish and Wildlife Conservation Commission Florida Department of Juvenile Justice Delinquency Prevention / TRAC Delinquency Prevention / FTRAC Total Florida Department of Juvenile Justice TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE 1002 - 1130878 173 77.006 07071 $ 67,846 77.006 08064 33,090 77.006 08079 61,491 162427 80.029 DP -576 42,378 80.029 GS -120 27,277 69,655 Collier County, Florida Notes to the Schedule of Expenditures of Federal Awards and State Projects Year Ended September•30, 2009 1. Basis of Presentation 16A21 The accompanying Schedule of Expenditures of Federal Awards and State Projects (the Schedule) includes the Federal and State grant activity for Collier County, Florida (the County) and is presented on the modified accrual basis of accounting for expenditures accounted for in the governmental funds and the accrual basis of accounting for expenditures in proprietary funds. Under the modified accrual basis, revenue is recognized if it is both measurable and available for use during the fiscal year and expenditures are recognized in the period liabilities are incurred, if measurable. Under the accrual basis, expenditures are recognized in the period liabilities are incurred. The information in the Schedule is presented in accordance with the requirements of U.S. Office of Management and Budget (OMB) Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations, and Section 215.97, Florida Statutes. Therefore, some amounts presented in the Schedule may differ from amounts presented, or used in the preparation of, the basic financial statements for the fiscal year ended September 30, 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 1002 -1 130878 174 $ 1,728,157 8,290,527 295,480 (452,618) $ 9,861,546 A member firm of Ernst 3 Young Global Limj(W 16A 21 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- 75/lmmokalee Road interchange. The Florida Department of Transportation included this project with their concurrent widening of I -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 received 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 88,282 4,502,378 $ 12,000,000 $ 662,378 $ 12,662,378 4. Subgrant Awards The following subgrant awards were made by Collier County during fiscal year 2009: Program Title Federal: Community Development Block Grant Community Development Block Grant / State's Program Emergency Shelter Grant Supportive Housing Program Home Investment Partnerships Program State: State Housing Initiatives Partnership Program Homeless Challenge Grant 1002 - 1130878 175 CFDA/CSFA Subgrant Number Amount 14.218 $ 3,520,432 14.228 1,706,132 14.231 94,007 14.235 301,567 14.239 341,117 52.901 699,090 60.014 80,353 Collier County, Florida Notes to the Schedule of Expenditures of Federal Awards and State Projects (continued) 5. Contingency 16A 21 The grant revenue amounts received are subject to audit and adjustment. If any expenditures or expenses are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the County. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations. 1002-1130878 176 Collier County, Florida 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? Unqualified Yes X No 16A 21 Significant deficiency(ies) identified that are not considered to be material weaknesses? Yes X None reported 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: Any audit findings disclosed that are required to be reported in accordance with section .510(a) of OMB Circular A -133, Section 215.97, Florida Statutes, and Chapter 10.550, Rules of the Auditor General, State of Florida? 1002 - 1130878 177 Yes X No X Yes 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. 20.106), 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 X Yes No 16A 21 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Identification of major federal programs: Federal Programs CFDA Number Federal ALYencv/Name of Federal Program U.S. Department of Housing and Urban Development: 14.218 Community Development Block Grant Program (CDBG) 14.239 Home Investment Partnerships Program (HOME) 14.228 Community Development Block Grant / State's Program (DRI) U.S. Department of Agriculture: 10.559 Sumner Food Service Program for Children (Child Nutrition Cluster) U.S. Department of Justice: 16.710 Public Safety Partnership and Community Policing Grants U.S. Department of Transportation: 20.507 Federal Transit — Formula Grants (Federal Transit Cluster) 20.106 Airport Improvement Program U.S. Environmental Protection Agency: 66.468 Capitalization Grants For Drinking Water State Revolving Funds 93.044, 93.045, 93.053, 93.705, 93.707 97.004, 97.067 U.S. Department of Health and Human Services: Aging Cluster U.S. Department of Homeland Security: Homeland Security Cluster 1002 - 1130878 178 16A21 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Identification of major state projects: State Projects CSFA Number State ALyency/Name of State Proiect Dollar threshold used to distinguish between Type A and Type B programs: • Federal Programs LQ2,298 • State Projects 300 000 Auditee qualified as low -risk auditee? 1002 - 1130878 179 Yes X No Florida Housing Finance Corporation: 52.901 State Housing Initiatives Partnership Program (SHIP) Florida Department of Transportation: 55.001 Commission for the Transportation Disadvantaged (CTD) Trip and Equipment Grant Program 55.010 Public Transit Block Grant Program 55.020 State Infrastructure Bank Loan Program Florida Department of Elder Affairs: 65.010 Community Care for the Elderly Dollar threshold used to distinguish between Type A and Type B programs: • Federal Programs LQ2,298 • State Projects 300 000 Auditee qualified as low -risk auditee? 1002 - 1130878 179 Yes X No 16A21 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 16A 21 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 -133 section .510(a), Section 215.97, Florida Statutes, and Chapter 10.550, Rules of the Auditor General, State of Florida, such as material weaknesses, significant deficiencies, and material instances of noncompliance, including questioned costs, as well as any abuse findings involving federal awards or state projects that are material to a major program. Finding 2009 -1 Federal /State Program Information Federal Agencies/Programs: U.S. 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 U.S. Department of Health and Human Services Aging Cluster (AC) – 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 181 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Criteria 16A21 Allowable Costs: Compensation for personnel services rendered in connection with Federal awards must be documented and supported as described in OMB Circular A -87, Cost Principles for State, Local and Indian Tribal Governments (A -87). Additionally, pursuant to the SHIP Program Manual and the State of Florida's Part Four Compliance Supplement for the CCE program, administrative costs for the SHIP and CCE state programs should also be in conformance with A -87. According to A -87, the standards regarding time distribution are in addition to the payroll documentation and require the following: Charges to Federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on payrolls documented in accordance with the generally accepted practice of the governmental unit and approved by responsible official(s) of the governmental unit. Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on the program for the period covered by the certification. These certifications will be prepared at least semi - annually and will be signed by the employee or supervisory official having first -hand knowledge of the work performed by the employee. • Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation 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 least 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 charges to Federal awards but may be used for interim accounting purposes. 1002 - 1130878 182 16A 21 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 timesheet process in fiscal year 2006 whereby employees in the department 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 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. We noted that the HOME program had no payroll expenditures charged to the program during the period noted above (although there should have been), and therefore, no question costs have been reported for this program. 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 the period noted above. Questioned Costs Total salaries and related costs for the time period noted above are summarized as follows: CDBG (CFDA No. 14.218) $ 175,668 SHIP (CSFA No. 52.901) 75,351 AC (CFDA No.'s 93.044, 93.045, 93.053, 93.705, 93.707) 87,992 CCE (CSFA No. 65.010) 65,706 1002 - 1130878 183 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Cause /Effect 16A21 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 The 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 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 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 timesheets 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. Views of Responsible Officials and Planned Corrective Action The finding in question occurred during the 1s1 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 timesheets that are signed by the employee and management to fiscal staff for review. The timesheets 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 entries at all. 1002-1 130878 184 16A21 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Finding 2009 -2 Federal Program Information Federal Agency/Program: U.S. Department of Housing and Urban Development (HUD): Community Development Block Grant / State's Program (DRI) — 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 amount, 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 1002-1 130878 185 Collier County, Florida 16A 21 Schedule of Findings and Questioned Costs (continued) Cause /Effect Internal controls with respect to suspension and debarment were not operating effectively as no documentation 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. Therefore, 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 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. 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 the 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 State Program Information Florida Housing Finance Corporation (the Corporation) State Housing Initiatives Partnership Program (SHIP) CSFA No. 52.901 1002-1130878 186 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Criteria Reporting: 16A21 • In accordance with Section 420.9075(10), Florida Statutes, each county or eligible municipality shall submit to the Corporation by September 15 of each year a report of its affordable housing programs and accomplishments through June 30, immediately preceding submittal of the report. • Annual 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 county's general ledger. • SHIP administrators, therefore, are required to regularly reconcile their tracking system with the local finance department's general ledger. They should meet with the director of their finance department to create a process that will 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 amount 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 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Cause /Effect 16A21 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 internal attempts at completing this difficult reconciliation have fallen short of the requirement, Housing and Human Services has budgeted SHIP grant funds to receive onsite and offsite technical assistance (TA) from the Florida Housing Coalition (FHC). FHC is the technical advisor designated by the grantor agency, Florida Housing Finance Corporation. The TA 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 TA is being review by Housing and Human Services and the 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 Collier County, Florida Schedule of Findings and Questioned Costs (continued) Criteria 16A21 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 will 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. 1002 - 1130878 189 16A21 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 FDOT of semi - annual progress reports on program and financial activities that occur each year following the award. We noted that reports for December 2008 and June 2009 were not completed or submitted to the FDOT 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 FDOT. The reports were prepared and submitted by the County in September 2009 after the County was notified by FDOT 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 preparer. 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 (FHWA) determined that the project would become a state project due to the procurement for a Design Build Finance of I -75 (IROX). Collier's original local project became part of larger state IROX project. 1002 - 1130878 190 16A21 Collier County, Florida Schedule of Findings and Questioned Costs (continued) The Grants 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 formally 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 information 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 - annual 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 information provided by FDOT. Prior to submission, the Transportation Administrator will perform a documented review. Finding 2009 -6 Federal Program Information Federal Agency/Program: U.S. Department of Transportation: Airport Improvement 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 16A 21 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 performed, 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 personnel will review payroll submittals and provide documentation to 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 - 1130878 192 16A21 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 (SHIP) — CSFA No. 52.901 Compliance Requirement: Allowable Costs ConditionlContext We noted that for the majority of fiscal year 2008, 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 (the department responsible for the 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 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation 16A2 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 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 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 timesheets 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 Effective July 1, 2008, all grant staff were required to complete bi- weekly timesheets indicating the amount of hours spent on each grant. This timesheet is signed by the 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 Human Resources department began processing bi- weekly time and effect entries for all Housing and Human Services grant staff. Staff will continue to complete their bi- weekly timesheets. The timesheets will be sent to Human 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 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 Human Resources to 1002-1130878 194 iA21 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 personnel that benefits were appropriately excluded from the FY 2008 SCARP 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 A •+ Collier County, Florida Schedule of Prior Audit Findings (continued) Planned Corrective Action As stated in the recommendation, the calculation was changed for the FY2008 application. We concur with this recommendation 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. Current Status 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 documentation 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 SCARP 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 unspent funds. Finding 2008 -3 Federal Program Information Federal Agency /Program: U.S. Department of Housing and Urban Development (HUD): Community Development BIock Grant / State's Program (DRI) — CFDA No. 14.228 U.S. Department of Transportation: Highway Planning and Construction Federal Transit 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 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. 1002 - 1130878 196 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation The County should perform the required verification by checking the EPLS (and documenting evidence of the verification, when it was performed and by whom), collecting a certification from the entity, or adding a clause or condition to the contract with that entity in accordance with the Federal requirements. 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 debarment. 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 Collier County, Florida Schedule of Prior Audit Findings (continued) Finding 2008 -4 16A 21 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 reviewed and approved by the related Project Manager prior to seeking reimbursement under the loan program. We did not identify any discrepancies or exceptions 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 loan 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 Technician 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- 1130878 198 16A 21 Collier County, Florida Schedule of Prior Audit Findings (continued) Finding 2008 -5 State Program Information Florida Housing Finance Corporation (the Corporation) State Housing Initiatives Partnership Program (SHIP) CSFA No. 52.901 Compliance Requirement: Reporting 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 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 Human 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 document, the complete reconciliation of the statutory reports and general ledger, the Department of Housing and Human 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 document the status of funds during the reporting timeframe. Prior to submitting statutory reports, the Department of Housing and Human 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 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status 16A21 Recognizing that internal attempts at completing this difficult reconciliation have failed, Housing and Human Services has budgeted SHIP grant funds to receive onsite and offsite technical assistance (TA) from the Florida Housing Coalition (FHC). FHC is the technical advisor designated by the grantor agency, Florida Housing Finance Corporation. The TA 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 TA 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 required 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 16A 21 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 Information 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 actions will be implemented. 1002-1130878 201 16A21 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 Coordinator/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 expenditures for the project as recorded in the general ledger system. However, we were able to agree the District's cost share in the final report to the grant agreement and we noted that the expenditures in the general ledger system and in the final report were significantly higher than the District's cost share under the grant agreement. 1002 - 1130878 202 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation 16A21 The County should implement procedures to ensure that reports are completed properly and that adequate supporting documentation 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 (SCARP) CFDA Number: 16.606 1002- 1130878 203 Collier County, Florida Schedule of Prior Audit Findings (continued) Condition/Context 16A21 In addition to overtime which appears to be allowable, the County included wage benefits (i.e. 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 SCRAP 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 Responsible Officials and Planned Corrective Action The Collier County Sheriff's 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 documentation from the grantor agency will be retained, as CCSO normally does, to support any such correspondence. The Collier County Sheriff s 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 Management System (GMS) has a "SCARP 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 SCAAP Guidelines clearly indicate in the "Correctional Officer Definition" who does and does not qualify for inclusion in the officer count. 1002- 1130878 204 16A21 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 salary 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 Correctional 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 SCARP Guideline after 2005 states that benefits are excluded. The CCSO maintains DOJBJA did not exclude benefits in SCAAP Guidelines after 2005 and that SCAAP 2005 Guidelines supersede 2002 SCARP Frequently Asked Questions about the eligibility of the inclusion of benefits-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 service (e.g., bilingual officers), shift differential pay, and fixed -pay increases for time in service. It may also include employee benefits and overtime 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.html) provides general guidance on how benefits are defined for units of government." To correct any possible questionable DOJBJA verbiage in the future, however, management will request written clarification, as it normally does, from the DOJBJA 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 ( DOJBJA) 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 DOJBJA 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 1002 - 1130878 205 16A 21 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 sections 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 separate field for overtime). Also, there is the concept of fixed compensation that is not addressed as eligible or ineligible by DOJBJA in their SCAAP Guidelines, and would be applicable to grantees nationwide since fixed compensation includes all benefits. This would mean that DOJBJA 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 DOJBJA did not state otherwise in writing. Current Status The Collier County Sheriff's Office (CCSO) continues to contact the grantor agency in writing, to clarify any uncertainty regarding grant guidelines, reporting criteria or grant related issues. Written documentation 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 unspent funds. Finding 2007 -08 Federal /State Program Information Schedule of Expenditures of Federal Awards and State Financial Assistance Projects Condition/Context The Schedule of Expenditures of Federal Awards 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. 1002 - 1130878 206 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation 16A 21 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 validate 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. The 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 wide commonality and eliminate data entry redundancies by integration with the core financial system. The new system went live on December 11, 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. 1002 - 1130878 207 16A21 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. 14.239 Condition/Context While the County has a broad standard of monitoring subrecipients, outlined in the One -Year 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 time 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 evidence 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 report 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 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status 16A21 Annual requests for audit reports and debarment letters continue to be issued. In the January - February timeframe 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 of EPLS 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 1) 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. 1 002 - 1130878 209 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status F 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 CDBG 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 (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 (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 Human 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 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. These timesheets are 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 210 16A21 Collier County, 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 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 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 timesheets 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 to accommodate employee's signature. 5) Departmental policies and procedures will be revised to reflect changes. 1002-1130878 211 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status 16A21 This finding continued in FY 2009. The procedure implemented in FY 2008 included a manual step which 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 timesheets that are signed by the employee and management to fiscal staff for review. The timesheets 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 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 Home Investment Partnerships Program (HOME) CFDA No. 14.239 Condition/Context The HOME Match Report was not submitted for fiscal 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 Information System (IDIS), however, IDIS is unable to generate a report that identifies the matching previously submitted. 1002 - 1130878 212 Collier County, Florida Schedule of Prior Audit Findings (continued) Recommendation 16A21 We recommend that the County/Department 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 1) 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 Annual Performance and Evaluation Report (CAPER). 4) Departmental policies and procedures will be revised to reflect the changes made. Current Status HHS staff requested and received technical 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 preparation 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 Information U.S. Department of Housing and Urban Development Home Investment Partnerships Program (HOME) CFDA No. 14.239 1002- 1130878 213 Collier County, Florida Schedule of Prior Audit Findings (continued) Condition/Context 16A21 The County 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 County should implement a tracking system to ensure reporting requirements are being met. Planned Corrective Action Housing and Human Services will review the HOME program guidelines and update our checklist to ensure 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 HUD 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 Information Florida Housing Finance Corporation (the Corporation) State Housing Initiatives Partnership Program (SHIP) CSFA No. 52.901 1002- 1130878 214 Collier County, Florida Schedule of Prior Audit Findings (continued) Condition/Context 16A21 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 monthly 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 staffs ability to reconcile with the general ledger when preparing the SHIP Annual Report. Current Status The above "Planned 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 (TA) from the Florida Housing Coalition (FHC). FHC is the technical advisor designated by the grantor agency, Florida Housing Finance Corporation. The TA 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 TA is being review by the Housing and Human Services and the County Attorney's Office for form and legal sufficiency. 1002- 1130878 215 16A21 Collier County, Florida Schedule of Prior Audit Findings (continued) Finding 2007 -15 Federal Program Information U.S. Department of Housing and Urban Development (HUD) Community Development Block Program (CDBG) CFDA No. 14.218 Condition/Context The County did not maintain documentation 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 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 HHS has reviewed the debarment status of every contractor and sub - contractor working on construction projects in the 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 performed. The debarment certification will be added to our checklist for the project file. Current Status Collier County will apply currently enacted controls and measures operating effectively in one division to agency -wide to ensure compliance. 1002 - 1130878 216 16A21 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 (CDBG) 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 1, 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 CO4PR26 — CDBG Financial Summary report for the period of July 1, 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 1) 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. 1 002 - 1130878 217 Collier County, Florida Schedule of Prior Audit Findings (continued) Current Status 16A21 Responsibility to ensure correct year data for the Section 3 Summary 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 CO4PR26. A department master calendar was created and HUD 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 ��IIIIIIIIIj111 ZVERNST &YOUNG Ernst & Young LLP 16 A 2 l Suite 700 100 Northeast Third Avenue Fort Lauderdale, FL 33301 Tel: +1 954 888 8000 Fax: +1954 888 8160 www.ey.com Management Letter and State Reporting Requirements Members of the Board of County Commissioners Collier County, Florida: We have audited the financial statements of the governmental activities, the business -type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Collier County, Florida 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. Disclosures in those reports and schedule, which are dated February 10, 2010, should be considered in conjunction with this management letter. We have also issued our report dated February 10, 2010 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. 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 performed in the State of Florida. 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. 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 attention 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 defined above. 1002- 1130878 16A21 =1 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 capitalizing 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 between the 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 better 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 the County's financial system. As such expenditures and liabilities were overstated as of the end 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 entry 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- 1130878 2 16A21 IIIIIIIiii� " " "•�� MIEaNSTSYouNc 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 manner. 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 the 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 actuary 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 processor 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 TPA, 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 OPEB. 1002 - 1130878 16A21 JERNSi &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 claim attestations on a payment request made to the County. Recommendation 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 Response 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 fiscal 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 close 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. 1002- 1130878 4 16A2.L IIIIIIII =1 ERNST &'YOUNG This misstatement resulted from financial reporting 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 recommend 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 the further enhancement of its capitalization procedures, particularly as they relate to construction work in process. The 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 (1)(i)(1), 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, Section 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 16p21 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: (1) 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. The results of our audit disclosed no violations of laws, rules, regulations, and contractual provisions or abuse, no improper or illegal expenditures, and no control deficiencies other than the internal control recommendations included above. The Rules of the Auditor General, Section 10.554(1)(i)(6), also require that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. In that regard, Collier County, Florida was established under Chapter 107, Section 1, Florida Statutes. The legal authority for Collier County and its component units are discussed in Note 1 to the financial statements. During the course of our audit of the County, nothing came to our attention that would cause us to believe that the County was in a state of financial emergency, as defined by Section 218.503(1), Florida Statutes. 1002- II30878 6 16A21 .l ERNST&Y OUNG As required by the Rules of the Auditor General, Section 10.554(1)(i)(7)(b), the County filedits report pursuant to Section 218.32(1)(a), Florida Statutes. Based on our review of the financial information contained in this report, no material differences were found in comparing this information to that of the basic financial statements. As required by the Rules of the Auditor General, Sections 10.554(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. 19� i t110-7 UP February 10, 2010 1002 - 1130878 7 View / Modify Recipient ( COLLIER COUNTY BOARD OF C... Page I of 1 General Contact Persons Cert's & Assurancesl Codes JPayment Codes Civil Rights Organization: 1 1032 1:J I Affirmation of Certifications and Assurances I 4 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: Official's Name: Norman Feder Attorney's Name: JScott R Teach CEFMFY Cct��) -io FT4 httnc• / /ftntenmweh ftn tint PFnv/ teamweh /Recinientc/MnclifvRPc-in 1 1 /R / ?.tll () Cat Description Applicable N/A Cert Date 01 ASSURANCES REQUIRED FOR EACH APPLICANT ; �l ! i 11/8/2010 ffText 02 LOBBYING CERTIFICATION ; a j j 11/8/2010 03 PROCUREMENT COMPLIANCE J," 11/8/2010 104 PROTECTIONS FOR PRIVATE TRANSPORTATION F i 1 1/812010 In= 101101 It' UCADI\I!- „_. 44IGMnin 1:J I Affirmation of Certifications and Assurances I 4 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: Official's Name: Norman Feder Attorney's Name: JScott R Teach CEFMFY Cct��) -io FT4 httnc• / /ftntenmweh ftn tint PFnv/ teamweh /Recinientc/MnclifvRPc-in 1 1 /R / ?.tll () View / Modify Recipient ( COLLIER COUNTY BOARD OF C... Palsze� t I View / Modify Recipient .� CANCEL, . OK General (Contact PersonsCert's & Assurances! Codes [Payment Codes Civil Rights Organization: 1 1032 Acronym: NTDB Code: I 0 Street: 3301 TAMIAMI TRAIL EAST FY Start: October Cert's & Assur's: 111812010 Mstr Agmt Iss'd: i City/State/Zip: NAPLES FL 34112 4961 Assistance: Yes No Phone Number: 2392135812 00000 Designated Recipient: Yes No Fax Number: 2396595787 1001 11FLORIDA DEPARTMENT i Yes No Website: http: //www.colBergov.net MPO: Cost Center: 78400 _ 1032 rCOLLIER COUNTY BOAR II Geog. Location: 120212150 Type: -1 Public, Not a Contractor 1 Last Updated: 11/8!2010 8:49 State DOT. Yes No Active: I Yes No OST Type: County Agency DBE: Yes No DUNS Number: 076997790 1-44.. - / /�+ -r„ A—+ — 14- ,,,.... V -11.m, :�;,,,, /A,r,.a:.r_.n__ :_ > > /o /11 nIf) 16A21 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 applicable provisions of Categories 01 — 24. OR The Applicant agrees to comply with applicable provisions of the Categories it has selected: Cateeory Description ✓ 01. Assurances Required For Each Applicant. 02. Lobbying. 03. 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. ✓ 11. Demand Responsive Service. ✓ 12. Alcohol Misuse and Prohibited Drug Use. 13. Interest and Other Financing Costs. ✓ 14. Intelligent Transportation Systems. 15. Urbanized Area Formula Program. ✓ 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. t/ 22. Tribal Transit Program. 23. TIFIA Projects ✓/ v 24. Deposits of Federal Financial Assistance to a State Infrastructure Banks. 16A21 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 w- formula project) AFFIRMATION OF APPLICANT Name of Applicant: Collier County Board of County Commissioners Name and Relationship of Authorized Representative: Fsed W. Covle. Chairm BY SIGNING BELOW, on behalf of the Applicant, I 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. FTA 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 FTA, and acknowledges that the Program Fraud Civil Remedies Act of 1986, 31 U.S.C. 3801 et seq., and implementing U.S. DOT regulations, "Program Fraud Civil Remedies," 49 CFR part 31 apply to any certification, assurance or submission made to FTA. 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 signing this document, I declare under penalties of perjury that the foregoing certifications and assurances, and any other statements made by me behalf of the Applicant ar true and correct. Signature ;..,:'r`'`r k,.. Date: Name Fred W. Coyle, Chairman Authorized Representative of Applicant AFFIRMATION OF APPLICANT'S ATTORNEY For (Name of Applicant): f:nl 1 i pr rniinfyr Board of Count -y Commissioners ssioners As the undersigned Attorney for the above named Applicant, I 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. I 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 lidity of hese certifications and assurances, or of the performance of the project. Signature Date: 1 Name -Sr'ntt- R Teach Attorney for Applicant Each Applicant for FTA financial- aestotanctp pnd each FTA Grantee with an active capital or formula project must provide an Affirmation of Applicant's Attorney pertainioig to iWAyylic$N's legal capacity. The Applicant may enter its signature in lieu of the Attorney's signature, provided the Applicant hakoti fire thi;.A.tiirinatigN signed by the attorney and dated this Federal fiscal year. 4TTEST to ior� i �► !I MT E�-BR C -ERC� 'r^� Y: t C, Attest -`a3 �;;x'�,''s;:.j. ±r•t,l•ln � �P� / / APPLIES TO ALL APPLICANTS 16A 21 EXHIBIT I FTA Section 5333 (b) Assurance (Note: By signing the following assurance, the recipient of Section 5311 and /or 5311(f) 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 County Board of County Commissioners (hereinafter referred to as the "Recipient ") 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 comply 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 FTA Section 5311 Program. Dated 12 1 Zo.IO y., Fred W. Coyle, Chairman ^ '. (Name and Title of Authorized Representative) A l f fie ESf. " p)( Y 4 DWl e. BRQ K,`-,%ER � (Signature of Authorized Representative) Note: 1 a >ks jqu c ,plet&t leVollowing form and submit it with the above Assurance. J LISTING IPIENT9, OTHER ELIGIBLE SURFACE TRANSPORTATION PROVIDERS, AND LABOR ORGANIZATIONS REPRESENTING EMPLOYEES OF SUCH PROVIDERS, IF ANY (See Appendix for Example) 1 Identify Recipients of Transportation Assistance Under this Grant. 2 Site Project by Name, Description, and Provider (e.g. Recipient, other Agency, or Contractor ) 3 Identify Other Eligible Surface Transportation Providers (Type of Service 4 Identify Unions (and Providers) Representing Employees of Providers in Columns 1, 2, and 3 Application for section Collier Area Transit Transport Workers Collier County 5311 funds for operating (Urban Transit Service) Union 122 Dixie Lane assistance for FY 11/12 Coco Beach, Fl 32931 Board of County for Collier Area Transit Commissioners to provide public transportation services to residents of rural areas of Collier County traveling within the rural area and /or the adjacent urban area and return to rural domicile 37 w6ims V-10- I � - � - NAPLES DAILY MfVr 1100 lmmokaleeJ5dWA Naples, FL 3411 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 Glamacartera- colliernov.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: Monday, November 8, 2010 Please send proof of publication to: Collier County, Growth Management Division Att: Glama Carter, Public Transit Manager 2885 South Horseshoe Drive Naples, Florida 34104 (239) 252 -5832 Purchase Order # #4500111219 Naples Daily News 1 Naples, FL 34110 Affidavit of Publication Naples Daily News -------------------------------------------------- +------------------------ COLLIER AREA TRANSIT 8300 RADIO RD NAPLES FL 34104 -5428 REFERENCE: 058887 P.O. # 4500111219 / 59633597 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 said newspaper has heretofore been continuously day and has been entered as second class n matter at the post office in Naples, in sa Collier County, Florida, for a period of 1 next preceding the first publication of tl attached copy of advertisement; and affiar further says that he has neither paid nor promised any person, firm or corporation a discount, rebate, commission or refund foz purpose of securing this advertisement foz publication in the said newspaper. PUBLISHED ON: 11 /08 AD SPACE: 68 LINE FILED ON: 11/08/10 Public Notice Notice- is hereby. given that Collier County will apply to the Florida Department of Transportation {or a' wpltal grant undar,Secdon 53f0 of the Federal Transit Act of 1991, as amended; for the purchase of six paratransit vehicles to be used for the provision of public Vansit services within 'Collier County, FL C0llW.'Cottnty will alfo'l)ir apply) tdAftd. FloridiVDe�rtMent'of Transportation for `a grant undei'sedion 53'1 T cW t a Federal Transit' Act of 199f, as amended for total operating expenses in the amount of $569,562 to be used for the provision of public transit services in Collier County's non - urbanized areas. Any Interested party, may `reqnest a public hearing by the Collier County Board of County Commissioners regargIn the Program of Projects J& these grant apppR a- tions. This hearing will be. conducted if and only f a written request for the hear - in islreceived withirtlb (teh) days of this notice: Requests fort a hearing must be addressed to Giama Carter Collier Area Transit 288$ South Horseshoe Drive, Naples, Florida 341041. An Interested party may obtain more information about these grants by visiting 2885 South Horseshoe Drive, Naples, Florida 34104 in person or: by contacting Ms. Giama Carter, Public.Trahsit 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 rqq��u�ire- translation -services should carried Giama' Carter at GlamscarterOtolllergdvj, Collier Coup ttyy Growth Management Division Alterna- tive Transportation Modes Departnment- I,blic Transit Section 2885 South Horse - hoe Drive; Naples, FL 34104; (239)252- 5832. Collier Area Transit operates in .compliance with Federill- 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 reeggard to race, color, pr national origin, disabiltty gender or age. Title VI of the Cl Rldhts "Ad of `f964 'FTA Circular 4702.1A; `Tale %A and Title VI Depen- dent Guidelines for Federal Transit Administration Recipients.' Any person who believes he/she has been discriminated because of race, color, reli- trn, sez, age, national on in,'disability or family status may file a complaint with the Flonds 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 338- 31. Collier Area Transit has a Disadvantaged Business Enterprise (DBE) goal of 6 %. November 8. 2010 No187S19R -------------------------- - - - - -7___ -3 ---------------- +------------------ - - - - -- Signature of Affiant Sworn to and Subscribed before me this \\Ah day of NoUewb er 2 0 L(D Personally known by me �QJ_ f �W(A PUhf.�. KAROL E KANGAS `<0,�pF+V Notary Public - Stale o1 riorida ;N,, - ' My Comm, Expires Jul 29, 2013 F. 'IF ` ,,11 `, Commission # DO 912237 Co Ier COU ty Growth Management Division 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: 16A21 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, AICP, 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 9t' 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. i c rely, Glama Carter, Public Transit Manager Collier Area transit Growth Management Division • 2885 South Horseshoe Drive • Naples, Florida 34104.239- 252 -8192 - FAX 239 - 252 -2726 16A21 Southwest Florida Regional Planning Council 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 - Grant Application. Dear Ms. Carter: Federal Transit Administration (FTA) 5311 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, F.A.C.), and adopted regional clearinghouse procedures. These designations determine Council staff procedure in regards to the reviewed project. The four designations are: Less Than Regionally Significant and Consistent no further review of the project can be expected from Council. Less Than Regionally Significant 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. Regionally Significant and Consistent project is of regional importance, and appears to be consistent with Regional goals, objectives, and policies. Regionally Significant 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: Ms. Glama Carter Date: November 16, 2010 Re: SWFRPC #2010 -47 Page: 2 16A21 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 Regionally Significant 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 Ke neth Heatherington i Executive Director KH /N LG cc: Julia Davis, FDOT- District 1