Backup Documents 03/24/2009 Item #16B 7
ORIGINAL DOCUMENTS CHECKLIST & ROUTIi~&17
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 he hand delivered (0 the Board (lJficc rhe completed rOllting slip aml original
documents arc to be forwarded to the Board (Hticc only afh'r thl: Board has lukcn actiun on the item.}
ROUTING SLIP
Complete routing lines #] through #4 as appropriate for additional Sif:,'lHltures, dates, and/or inlorm::tlion needed If the document is already complete with the
excention of the Chairman's siQnatun.:, draw a line through routin2: lines #1 throul!h #4, comnlcte the checklist, and forward to Sue Filson line #5\
Route to Addressee(s) omCC luitials Date
(List in routine: order)
1.
2. I---
3.
----
4. Scott R. Teach, Deputy County Attorney County Attorney 51/[ 03/24/09
5. Sue Filson, Executive Manager OMS
6. Minutes and Records Clerk of Court's Office
PRIMARY CONTACT INFORMATION
(The primary contact is the holder orthe original document pending BeC 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 stall for additional or missing
information. All original documents needing the nee Chairman's signature are to be delivered to the BCe olliee only after the BCe has acted to approve the
item)
Name of Primary Staff G1ama Carter Phone Number 252-5832
Contact
Agenda Date Item was 03/24/09 Agenda Item Number 16-B-7
Aooroved by the BCC
Type of Document Federal Transit Agency 5311 Grant R~oluti()n & Number of Original 1 Resolution
Attached Application '2t1J q-lt Documents Attached 1 Aoolication
INSTRUCTIONS & CHECKLIST
Initial the Yes column or mark "N/A" in the Not Applicable column, whichever is appropriate.
1.
Original document has been signed/initialed for legal sufficiency_ (All documents to be signed by the
Chairman, with the exception of most letters, must be reviewed and signed by the Office of the
County Attorney. This includes signature pages from ordinances. resolutions, etc. signed by the
County Attorney's Office and signature pages from contracts, agreements, etc. that have been fully
executed by all parties except the BCC Chairman and Clerk to the Board and possibly State
Officials. )
All handwritten strike-through and revisions have been mitialed by the County Attorney's Office and
all other artics exce t the BeC Chairman and the Clerk to the Board
The Chairman '5 signature line datc has been entered as the date of BCC approval of the document or
the final nc otiated contract date whichever is ap licable.
"Sign here" tabs are placed on the appropriate pages indicating where the Chairman's signature and
initials are required.
In most cases (some contracts are an exception), the original document and this routing slip should be
providcd to Sue Filson in the BCC office within 24 hours of BCe approval. Some documents are
time sensitive and require forwarding to Tallahassee within a certain time frame or the BCC's actions
are nullified. Be aware of your deadlincs!
The document was approved by the BCe on March 24. 2009 and all changes made during the
meeting have been incorporated in the attached document. The Connty Attorney's Office has
reviewed the chan es, if a Iicable.
Yes
(Initial)
SRT
N/A(Not
A licable)
2.
3
4.
5.
6.
N/A
SRT
SRT
N/A
SRT
I: Forms! County Forms! Bee Formsi Original Documt:nts Routing Slip WWS Original 9.03.04. Revised 1.26.05, Revised 2.24.05
<<matter_nurnbem/<<document. number))
MEMORANDUM
Date: March 26, 2009
To: Glama Carter,
Principal Planner-CAT
From: Martha Vergara, Deputy Clerk
Minutes & Records Department
Re: Federal Transit Agency Section 5311 Grant
Enclosed please find one original document as referenced above,
(Agenda Item #16B7), approved by the Board on Tuesday, March
24,2009.
Please forward the fully executed document referenced above to
the Minutes and Records Department to be kept in the Boards
official records.
If you should have any questions, please contact our department at
252-7240.
Thank you.
168\ 7
16 B ' ~7
RESOLUTION NO. 2009-69
A RESOLUTION BY THE BOARD OF COUNTY COMMISSIONERS,
COLLIER COUNTY, FLORIDA, AUTHORIZING THE CHAIRMAN
TO APPLY FOR A FEDERAL TRANSIT AGENCY SECTION 5311
GRANT, TO REVISE AND EXECUTE ANY REQUIRED
DOCUMENTATION, AND TO ACCEPT, ON BEHALF OF THE
COUNTY, ANY SUCH GRANT A WARDED.
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 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 of Collier
County, Florida, that:
1. The Chairman is hereby authorized to revise and execute any and all documents
necessary to apply for the Federal Transit Administration Section 5311 Grant, including
executing the Section 5333 (b) Assurance, a copy of which documentations are attached
hereto, to approve any budget amendments necessary to receive these funds, and to
accept these funds on behalf of the County.
2. Any decision to terminate or otherwise not accept the Grant shall first require approval
by the Board of County Commissioners as an agenda item.
3. This Resolution shall be effective immediately upon signature by the Chairman.
This Resolution adopted after motion, second, and majority vote favoring same, this 24th day of
March,2009.
DATED:. "I
ATTjilST: . I, "
D~HJ; E: BROC~ Clerk
"."
"".,.to,a..
.t9l'1tW't 0111.
d legal sufficiency:
Sco R. Teach,
Deputy County Attorney
16B '7
~;
BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA
By ~~. d...~
Donna Fia a, Chairman
Ilem# \(P~1
Agenda 31~,Jllq
Dale ~
1. f6> lr~
APPLIES TO APPLICANTS FOR CAPITAL STIMULUS ASSISTANCE
Checklist for Application Completeness
Name of Applicant: Collier County Board of County Commissioners
Check one: New Applicant
Recurring Applicant X
The following must be included in the Application for Section 5311 Capital Assistance in the order
listed.
.../' This checklist
./ Applicant's cover letter and 2 copies of the governing board's Resolution
V Application for Federal Assistance (Form 424, Code 20.509)
V Forms C-1 and C-2 (Operating and Administrative Expenses & Revenues)
.,/ Form C-3 (Current Vehicle and Transportation Equipment Inventory)
../ Form C-4 (Capital Request)
V Exhibit A-1: Fact Sheet
V Exhibit B: Proposed Project Description
./ Exhibit C: Public Hearing and Publisher's Affidavit (public agencies only)
J Exhibit D: Single Audit Act, and a copy of the latest audit, if applicabie
t!JA Exhibit D-1: Certification of Exemption from Single Audit Act, if applicable
.; Exhibit E: Federal Certifications and Assurances
"!J1 Exhibit F: Certification of Equivalent Service (if grant is for non-accessible vehicles)
J Exhibit G: Applicant Certification and Assurance to FDOT
V Exhibit H: FTA Section 5333(b) Assurance
fJ 1ft Exhibit I: Protection of the Environment (if grant is for facilities)
Additional documents required from New Applicants:
v
Exhibit A: Current System Description
26
Co~eT County
-- ~-
-
Transportation Services Division
168J
7
$
,
March 6, 2009
Ms. Jan Parham
Florida Department of Transportation
Post Office Box 1249
Bartow, FL 33830-1249
RE: 5311 FY 09 ARRA Grant Application Submittal
Dear Ms. Parham:
Collier County Board of County Commissioners submits this draft Application for Section 5311 ARRA Program
Capital Stimulus 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 this 6th day of March, 2009 with two original resolutions authorizing the Chainnan of
the Board of County Commissioners to sign and execute this application and any other supporting documentation.
All appropriate signatures on these documents will be obtained and will be forwarded to you immediately after.
Thank you for your assistance in this matter.
Sincerely,
~P~""
Alternative Transportation Modes
Collier County
Enclosures
cc: Michelle E. Arnold, Alternative Transportation Modes Director
Norman Feder, Transportation Administrator
Therese Stanley, Operations Support Manager
o
TransportatJOO Serv<es Ol~slon . 2885 South Horseshoe Onve . Naples FlOrida 34104 . 239.252.8192 . FAX 239.252.2726
APPLICATION FOR
FEDERAL ASSISTANCE
168
7
..,
\'f
Version 7/03
2. DATE SUBMITTED
03-09-09
3. DATE RECEIVED BY STATE
State Application Identifier
1. TYPE OF SUBMISSION:
Application Pre-application
I:J Construction !5 Construction
1171 Non-Constr"ction or Non-Construction
5. APPLICANT INFORMATION
Legal Name:
Collier County Board of County Commissioners
Organizational DUNS:
Applicant Identifier
4. DATE RECEIVED BY FEDERAL AGENCY I Federal Identifier
g. TOTAL 315,091 0 Yes If "Yes" attach an explanation. 1lI No
18. TO THE BEST OF MY KNOWLEDGE AND BELIEF, ALL DATA IN THIS APPLICATION/PREAPPLlCATION ARE TRUE AND CORRECT. THE
DOCUMENT HAS BEEN DULY AUTHORIZED BY THE GOVERNING BODY OF THE APPLICANT AND THE APPLICANT WILL COMPLY WITH THE
I"TTACHED ASSURANCES IF THE ASSISTANCE IS AWARDED.
a. Authoriz R resentative
Prefix I first Name
Ms. I Donna
Last Name _
Fiala "
. Title ~II I
Chairwoman of the Collier County Board of Collh" lJommiiSJiicnWs _
. Signature of Authorized Representative ~ LJ . . . ~ . '. _ ...-r I .... //.
Previous Edition Usable ..-,. J l/;, i\
Address:
Street:
2885 S. Horseshoe Dr.
City:
Naples
County:
Collier
State
FL
Country:
USA
6. EMPLOYER IDENTIFICATION NUMBER (EIN):
Zip Code
34104
@][2]-@]@][Q][Q]@][]@]
8. TYPE OF APPLICATION:
U New rl Continuation
If Revision, enter appropriate letter(s) in box(es)
(See back of form for description of letters.)
r- Revision
D
[]
Other (specify)
10. CATALOG OF FEDERAL DOMESTIC ASSISTANCE NUMBER:
@JLo]-[][o]~
TITLE (Name of Program):
Nonurbanized Area Formula Program
12. AREAS AFFECTED BY PROJECT (Cities, Counties, States, etc.):
Community of Immokalee, Naples, Everglades City, Marco Island, Collier County
13, PROPOSED PROJECT
Start Date:
6-15-09
15. ESTIMATED FUNDING:
I Ending Date:
a. Federal
~
315.091
b. Applicant
c. State
o
d. Local
o
o .
o
O.
e. Other
1. Program Income
Authorized for Local Reoroduction
Oroanizational Unit:
Department:
Alternative Transportation Modes
Division:
Collier County Transportation
Name and telephone number of person to be contacted on matters
involvina this aDDlication (aive area code)
Prefix: First Name:
Ms. Michelle
Middle Name
E
Last Name
Arnold
Suffix:
Email:
Glamacarter@colllergov.net
Phone Number (give area code)
Fax Number (give area code)
(239) 252-5832 (239) 252-5899
7. TYPE OF APPLICANT: (See back of form for Application Types)
e. County
ther (specify)
9. NAME OF FEDERAL AGENCY:
Federal Transit Administration
11. DESCRIPTIVE TITLE OF APPLICANT'S PROJECT:
Capital improvements:
1. Electronic fareboxes
2.AVL
3. Bus Shelters
14. CONGRESSIONAL DISTRICTS OF:
a. Applicant b. Project
14 14
~~. IS APPLICATION SUBJECT TO REVIEW BY STATE EXECUTIVE
oRDER 12372 PROCESS?
a. Yes. ~ ~~~0..~~~P:~I~~~I~~~~~~~~~~~~EW;~D~~D1E2372
PROCESS FOR REVIEW ON
DATE 3.9.09
b. No. n PROGRAM IS NOT COVERED BY E O. 12372
r:: OR PROGRAM HAS NOT BEEN SELECTED BY STATE
FOR REVIEW
17.IS THE APPLICANT DELINQUENT ON ANY FEDERAL DEBT?
Middle Name
uffix
. T~~ephone Number (give area code)
2391 252-8097
. Date STgned
3 - 2-4 01
..
---..---
Standard Form 424 (Rev.9-2003)
~.;;Z~-:/:-
Depaty County Attorney
168 7
Part A
Form C-'
CURRENT VEHICLE AND TRANSPORTATION EQUIPMENT INVENTORY
Fleet: Vehicles by Department/Cost Center
Page 1 of2
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Fleet
Management
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Select a Cost Center/Department
FUND/CC:
071010 SUPERVISOR OF ELECTIONS
List Equipment
Fiscal 2008 Billing Reports
Please Select your Billing Month IGoJ
Equipment List for DepartmenUCost Center 138336
Pieces: 31 Total Cost: $4,828,323.44
Click on Equip ff 11I1k for Lifecycle Costs andMlleage
Equip # Cost Date Acq License Color Year Make Model Latest PM SkedDate
# Mileage Due?
0100e3 $112,770.56 01/17/2001 196890 White 2001 BLUEBIRD TRANSIT 96195 YES NONE
BUS
01.00lle $112,770.56 01/25/2001 196891 White 2001 BLUEBIRD TRANSIT 70100 YES NONE
BUS
0100e7 $112,770.56 01/25/2001 196892 White 2001 BLUEBIRD TRANS IT 124381 YES NONE
BUS
010071 $112,770.56 02/06/2001 196897 White 2001 BLUEBIRD TRANSIT 160787 YES NONE
BUS
020070 $24.435.20 02/21/2002 200735 White 2002 FORD E350 138609 NO NONE
15PAX
030016 $103,99200 11/22/2002 158753 White 2002 FREIGHTLlNER CHAMPION 273765 NO NONE
CTS
030988 $123,984.00 06/05/2003 216902 White 2003 FREIGHTLlNER CHAMPION 124026 NO NONE
CTS
0~0989 $123,98400 06/05/2003 216900 White 2003 FREIGHTLlNER CHAMPION 95982 NO NONE
CTS
030990 $123,984.00 06/05/2003 216899 White 2003 FREIGHTLlNER CHAMPION 192646 YES NONE
CTS
042925 $123,984.00 05/07/2004 221063 White 2004 FREIGHTLlNER CHAMPION 52400 NO NONE
CTS
http://cww2/Fleet/EqListByDept.cfm?edSeachlnput=426&SelDept= 13 83 36&LE=List+Eq.,. 2/26/2009
Fleet: Vehicles by Department/Cost Center
16 E~
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Page 2 of2
042926 $123,98400 05/07/2004 221064 While 2004 FREIGHTLlNER CHAMPION 224070 YES NONE
CTS
042927 $124,073.50 05/14/2004 221065 White 2004 FREIGHTLlNER CHAMPION 88588 YES NONE
CTS
042928 $123,984.00 05/14/2004 221066 While 2004 FREIGHTLINER CHAMPION 66444 NO NONE
CTS
163673 $0,00 10/06/2004 DEPT 2005 COLLIER COUNTY NO NONE
050381 $54,00000 03/04/2005 225630 Green 2003 FORD E450 69225 NO NONE
050382 $271,468.00 07/18/2005 227130 Green 2005 GilLIG G29E 1 02R2 844 NO NONE
050383 $271,468,00 07/19/2005 227129 Green 2005 GilLIG G29E102R2 3196 NO NONE
050384 $271,468,00 07121/2005 227131 Green 2005 GilLIG G29E102R2 849 NO NONE
138336 $000 09/19/2005 DEPT 2005 COLLIER COUNTY NO NONE
Q6J10.!!2 $17,943.50 OS/22/2006 237903 White 2006 FORD F150 54747 NO NONE
EXTCA6
060091 $271,468.00 06/27/2006 237909 Green 2006 GilLIG G29E102R2 95000 NO NONE
060092 $283,15700 06/28/2006 237910 Green 2006 GilLIG G29E102R2 2523 NO NONE
060093 $283,157.00 06/30/2006 237911 Green 2006 GilLIG G29E102R2 164176 NO NONE
060094 $283,157.00 07/03/2006 237912 Green 2006 GilLIG G29E102R2 96246 YES NONE
060086 $30,981.00 07/05/2006 237913 White 2006 FORD E350 68019 NO NONE
060096 $14,284,00 09/20/2006 237923 While 2007 FORD TAURUS 25800 NO NONE
SE
CC2-005 $30,981.00 10/20/2006 239030 White 2006 FORD E350 42934 NO NONE
CCN40 $324,326.00 01/17/2008 T60956 Green 2007 GilLIG G27E102N2 66952 yES NONE
CC2-242 $324,32600 01/17/2008 T60958 Green 2007 GilLIG G27E102N2 60893 NO NONE
CC2-241 $324,326.00 01/18/2008 T60957 Green 2007 GilLIG G27E102N2 55981 NO NONE
CC2-243 $324,32600 01/23/2008 T60959 Green 2007 GILLIG G27E102N2 57386 NO NONE
http://cww2/Fleet/EqListBy Dept.cfm?edSeachlnput=426&SelDept= 13 8336&LE= List+ Eq", 2/26/2009
Fleet: Vehicles by Department/Cost Center
16 a 1i1 Page I of2
Colr County
Fleet
Management
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Select a Cost Center/Department
FUND/CC:
071010 SUPERVISOR OF ELECTIONS
[ List Equipment
Fiscal 2008 Billing Reports
Please Select your Billing Month 100!
~I
Equipment List for DepartmenUCost Center 138337
Pieces: 22 Total Cost: $1,420,541.61
Click on F4Uip it llllk for Llfecycle Costs and Mileage
Equip # Cost Date Acq License # Color Year Make Model Latest PM SkedOate
Mileage Due?
031622 $58,96100 08/09/2003 216903 White 2003 FORD E450 226223 NO NONE
042783 $59,083.40 01/19/2004 221060 While/Blue 2003 FORD E450 176233 NO NONE
042811 $44,050.80 02/05/2004 219709 White 2003 FORD E350 VAN 236802 NO NONE
042812 $44,050.80 02/05/2004 219710 White 2003 FORD E350 VAN 201552 NO NONE
042813 $44,050.80 02/05/2004 219711 White 2003 FORD E350 VAN 253116 NO NONE
042814 $44,050.80 02/05/2004 219712 White 2003 FORD E350 VAN 225495 NO NONE
050380 $57,002.00 03/04/2005 225629 White 2003 FORD E450 143662 NO NONE
138337 $000 09/19/2005 DEPT 2005 COLLIER COUNTY NO NONE
060052 $80,31543 01/20/2006 218430 While 2006 CHEVROLET GLAVAL 143890 NO NONE
BUS
060053 $80,253.00 01/20/2006 218432 While 2006 CHEVROLET GLAVAL 146795 NO NONE
BUS
060057 $80,555.88 01/25/2006 218428 White 2006 CHEVROLET GLAVAL 154505 NO NONE
BUS
060058 $80.426.70 01/25/2006 218429 White 2006 CHEVROLET GLAVAL 148400 NO NONE
BUS
060059 $80,253.00 01/25/2006 218431 White 2006 CHEVROLET GLAVAL 138804 NO NONE
BUS
http://cww2/Fleet/EqListByDept.cfm?edSeachlnput=427 &SelDept= 13 83 3 7 &LE=List+ Eq... 2/26/2009
Fleet: Vehicles by Department/Cost Center 168 '~ 7ge 2 of 2
CC~.QGG $54,660.00 01104/~007 TA6566 White ~005 FORD E350 100404 NO NONE
CUTAWAY
CC~-1n $59,956.00 0212112007 TA7635 While 2006 CHEVROLET EXPRESS 42917 NO NONE
3500
CC~-~07 $64,090.00 0711712007 TA9314 White 2007 CHEVROLET EXPRESS 93366 NO NONE
3500
CC2-254 $61,356.00 10111/2007 220294 White 2007 CHEVROLET GLAVAL 55460 NO NONE
BUS
CC2-255 $61,356.00 1011112007 220293 White 2007 CHEVROLET GLAVAL 72477 NO NONE
BUS
CC~-334 $67,256.00 02116/2006 220299 While 2007 CHEVROLET GLAVAL 45614 YES NONE
BUS
CC~-335 $67,256.00 02116/2006 220296 White 2007 CHEVROLET GLAVAL 40339 NO NONE
BUS
CC2-336 $67,256.00 02/1612006 220297 White 2007 CHEVROLET GLAVAL 36167 NO NONE
BUS
CC~-361 $64,090.00 0711712006 TA9663 While 2007 CHEVROLET EXPRESS 20349 NO NONE
3500
http:// cww2/Fleet/EqListBy Dept. cfm?edSeachlnput=427 &SeIDept= 138337 &LE=List+Eq", 2/26/2009
16 B Mf7
PART A
FORM C-2
CAPITAL REQUEST
16817
A.1 FACT SHEET for 5311
CURRENT IF GRANT IS AWARDED
1. Number of one-way 1,166,358 1,175,000
passenger trips. PER YEAR
2. Number of individuals 1,166,358 1,175,000
served (unduplicated). PER
YEAR
3. Number of vehicles used for 16 PER DAY 16 PER DAY
this service. AVERAGE
4. Number of ambulatory 24 PER VEHICLE 24 PER VEHICLE
seats.
5. Number of wheelchair 2 PER VEHICLE 2 PER VEHICLE
positions.
6. Vehicle Miles traveled. 1,336,256 1,336,256
7. Normal vehicle hours in 69,721 69,721
operation.
8. Normal number of days in 7 per week 7 per week
operation.
9. Trip length. Average Route length for one Average Route length for one
trip is 22 miles trip is 22 miles
Form C-2
168117
CAPITAL REQUEST
VEHICLE REQUEST
GMIS Code
(This
column for RarE Number
FDOT use Estimated
ONLY) (a) requested Description (b) (c) Cost
11.
11.
11.
11.
11.
Sub-total
11. E 4 Electronic fare boxes $122,857
11. E 4 Automatic Vehicle Locators $64,000
11. E 6 Bus Shelters 128,234
11.
Sub-total $315,091
EQUIPMENT REQUEST (e)
(a) Replacement (R) or Expansion (E).
(b) Provide a brief description including the length and type vehicle, type of fuel, lift or
ramp, number of seats and wheelchair positions. Do not show the Make. For example,
22' diesel bus with lift, 12 ambo seats, 2 w/c positions.
(c) Show mobile radios, computer hardware/software, etc. under "Equipment Request. "
VEHICLE SUBTOTAL $
+ EQUIPMENT SUBTOTAL $
= $
(x) 1.
(x) X 80% = $
[Show this amount on Form 424 in block 15(a)J
___m~" __"'__~""__~_"_"'_"__""_ _ "'__~^_____~____
16B"7
EXHIBIT B
PROPOSED PROJECT DESCRIPTION
168'7
COLLIER COUNTY
ARRA - 5311 GRANT APPLICATION
2009
EXHIBIT B: Proposed Project Description:
FTA-5311
The Collier County Board of County Commissioners is requesting American Recovery
and Reinvestment Act FTA Section 5311 funds in the amount of$315,091. Funds from
this grant will be used to purchase four electronic fareboxes, four automatic vehicle
locators and installation of six bus shelters along the rural route of Collier County.
Our current system utilizes manual passenger counters for ridership data collection,
which lends itsclf not only to human error but also to lack of productivity; not to mention
how an atypical event such as a traffic accident or severe weather could affect the data.
The electronic fareboxes will replace the existing manual methods of data collection as
well as enhance the efficiency on the Route 8A and 8B buses. The electronic fareboxes
will streamline the boarding process by eliminating the manual task performed by the
drivers of punching each boarding and transfer ticket. Electronic fareboxes have been
introduced on many systems throughout the United States, including Florida, with
overwhelming success. There is no doubt that there will be some boarding issues as
patrons get used to using the new fare boxes. Once this initial learning process has
cleared, boarding should be fairly quick.
The Automatic Vehicle Locators (A VL) will provide three main improvement
components to the service in Immokalee. The first component is enhancement of
customer service. The A VL's will allow the administration of Collier Area Transit to
always know exactly where the buses are located. The information transmitted back to
the operations center can be used to answer customer inquires such as, how long until the
next bus arrives at their stop or whether they just missed their bus, etc... The second and
third components are productivity and reliability of data collection. There are several
benefits to have information collected electronically, some of which are:
· Quality and Accuracy of data
. Detail of data (by segment, etc...)
. Timeliness of data
. Better basis for decision making
In these difficult financial times when we are all asked to do more with less, time is
literally money. Improving productivity is one of the largest benefits of this technology
implementation. The time spent manually retrieving the information to create ad-hoc
reports, tracking ridership changes, calculating performance measures, and adjusting
schedules will be reduced dramatically when combining A VL with electronic fareboxes
technology.
10
16H
1
.,
Section 5311 funding for this new electronic equipment is essential, if service is to be
improved and greater efficiency is to be attained. Without 5311 funds for improved
electronic equipment on board the Collier Area Transit vehicles, Collier County will be
unable to add this valuable equipment on board their vehicles.
Collier Area Transit (CAT) operates under the supervision of the Collier County
Department of Alternative Transportation Modes (A TM) for the Transportation Services
Division. McDonald Transit Inc. is the contractor who operates on behalf of CAT and
runs the fixed route and Para-transit operations in Collier County. The information of the
union representing McDonald Transit Inc. is: Transport Workers Union, 122 Dixie Lane,
Coco Beach, FL 32931. Their phone number is: (866) 795-4255 and Kevin Smith is the
contact person.
CAT provides transit services to passengers with access to work, medical, shopping, and
recreational activities to the Naples, Marco Island and Immokalee areas. The Immokalee
Circulator (Route 8) serves the rural area of Collier County. During 2008 the Immokalee
Circulator added a reverse route to help accommodate the demand for service. The
original route is now called Route 8A and the ne reverse route is called 8B. This change
resulted in an increase to ridership by 15,839 passengers. In 2008, routes 8A and 8B
transported a total of 84,458 passengers.
Route 8B starts operations at 6:20 A.M. and travels out to the Immokalee area operating
8 roundtrips in Immokalee all day. This route provides trips to the Health Department,
Career Center, Medical Centers, residential areas and many other destinations that
without CAT services; many of the residents of Immokalee would not have access
otherwise.
A budget is provided below:
Total Amount
Item/Projects Requested
1. Electronic fareboxes (includes IT package & Vault) $122,857.00
2.AVL $64,000.00
3. Bus Shelters (6) $128,234.00
Total $315,091.00
11
168 7
,
EXHIBIT C
Public Hearing
NAPLES DAILY NEWS 16 B
1075 Central Avenue
Naples, Florida 34102
Fax: (239) 263-4703
7
\
I
:~
,.
Public Notice
Notice is hereby given that Collier County will apply for both, a U.S.C, 9 5311 non-urbanized area grant
program and for a U.S.C. 9 5307 urbanized area grant under the American Recovery and Reinvestment
Act (ARRA) of 2009. The U.S.C. 9 5311 non-urbanized area grant application is through the Florida
Department of Transportation (FDOT). These funds will provide capital assistance for transportation in the
rural areas of Coilier County such as the Immokalee Circulator. As the designated recipient of these
grants, Collier County is preparing an application for the estimated amount of $315,091. Collier Area
Transit (CAT) proposes to use these grant funds to provide for capital projects such as: electronic
fareboxes; construction of bus shelters; and Automatic Vehicle Location (A VL) and mobile data systems
including Geographic Information Systems (GIS) - route planning system.
The U,S.C. 9 5307 urbanized area grant application will be through the Federal Transit Administration
(FTA), These funds will provide capital assistance for transportation in the urbanized area of Collier
County. As the designated recipient of these grants, Collier County is preparing an electronic application
for the estimated amount of $2,963,261. CAT proposes to use these grant money, as funding permits, to
provide for capital projects, such as: electronic fare boxes including appropriate building modifications to
accommodate these; (AVL) and mobile data systems including GIS - route planning system; purchase
two (2) hybrid buses to replace two buses that are due for replacement in 2008 and 2009; security
cameras for both fixed route and para-transit buses and upgrade three (3) fixed route buses with hybrid
technology. Both of these are 100% federally funded grants, and there will be no local match required.
The Collier County Transportation Services Division's Alternative Transportation Modes (ATM)
Department, together with the Collier Metropolitan Planning Organization (MPO) will open a 30 days
public comment period on March 11, 2009 for the approval of both of these FT A grants funds. Any
interested party may request a public hearing by the Collier County Board of County Commissioners
regarding the Program of Projects (POP) budget for these grant applications. To request a public hearing
please submit a written request within 10 (ten) days of this notice to the ATM Department, 2885 South
Horseshoe Drive, Naples, Florida 34104.
Any interested party may obtain a copy of this grant application by visiting 2885 South Horseshoe Drive,
Naples, Florida 34104 in person or by contacting Ms, Glama Carter, ATM Principal Planner, at (239) 252-
8192 between the hours of 8 a.m. to 5 p.m., Monday through Friday.
Changes to the original program of projects will be noticed through the Collier MPO. Inquiries may be
directed to Ms. Carter at (239) 252-8192 or e-mail to qlamacarter@collierqov.net or to
altransmodes@collierqov,net.
This notice complies with FTA requirements including: Safe Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for Users (SAFETEA-LU) and the Metropolitan and Statewide
Planning Regulations, as well as FTA C 9030.1C Chapter V, section 6f; this public notice of public
involvement activities and time established for public review and comment on the Transportation
Improvement Plan, as well as the 5307 and 5311 FY 09 ARRA budget, will satisfy the POP requirements
of the Urbanized Area Formula Program, The POP listed on this proposed budget is an eligible capital
project as defined by the FTA 5307 and 5311 grant regulations,
Please send proof of publication to:
Collier County, Transportation Services Division
Att: Glama Carter, CAT Principal Planner
2885 South Horseshoe Drive
Naples, Florida 34104
(239) 252-8192
Purchase Order # 4500099607
Accou nt #059460
l~Im 7
0311NDOIF004 NON CLASS WED 031109 0311NDOlF004 ZALLCALL 21 15:22:58 03/~ B
lIailijNauiI
Wednesday, March 11. 2009
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liVE CENTEA. '100 'N TilE CIAC\IIf COt#IT 01'
SOUTH D..IE HIIJNWA.. T~E TWlN1IETIt JUDI-
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EXHIBIT D
SINGLE AUDIT ACT & CERTIFICA TION
168 1 i
16 a .'7
Single AuditlFederal and State Schedule
of Financial Assistance
The Single AuditlFederal and State schedule of financial assistance section presents Grants
compliance reports filed by Collier County with Federal government and State government,
respectively.
161m \'7
TillS PAGE INTENTION ALL Y LEFf BLANK
16a 7
1111111111111111111111111111'"'''' i!I ERNST & YOUNG
Ernst & Vounq LLP
100 Northeast Third Avenue
Suite 700
FOl't Lauderdale, Florida 33301
Tel: +1954 a8a 8000
Fax.: +1 954 888 8160
www.ey.com
Report ofIndependent Certified Public Accountants on
Internal Control Over Financial Reporting and on Compliance
and Other Matters Based on an Audit of the Financial Statements
Performed in Accordance with Government Auditing Standards
Members of the Board of County Commissioners
Collier County, Florida
We have audited the fmancial statements of the governmental activities, the business-type
activities, the aggregate discretely presented component units, each major fund, and the
aggregate remaining fund information for Collier County, Florida (the County) as of and for the
year ended September 30, 2008, which collectively comprise the County's basic financial
statements and have issued our report thereon dated February 26, 2009. 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.
Our consideration of internal control over fmancial reporting was for the limited purpose
described in the preceding paragraph and would not necessarily identify all deficiencies in
internal control over financial reporting that might be significant deficiencies or material
weaknesses. However, as discussed below, we identified certain deficiencies in internal control
over financial reporting that we consider to be significant deficiencies.
A control deficiency 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
misstatements on a timely basis. A significant deficiency is a control deficiency, or combination
of control deficiencies, that adversely affects the entity's ability to initiate, authorize, record,
process or report [mancial data reliably in accordance with generally accepted accounting
principles such that there is more than a remote likelihood that a misstatement of the entity's
financial statements that is more than inconsequential will not be prevented or detected by the
entity's internal control. We consider the deficiency described in the accompanying schedule of
findings and questioned costs as item 2008-0 to be a significant deficiency in internal control
over financial reporting.
0902~10325S7
163
A Ill~mbl!' ~in" cor Err\~l II Ya<In() GIOl)al Limited
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.,...,.,,~.o$
16 B 11
111111111111111111111111111"""'" i!I ERNST & YOUNG
A material weakness is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the financial statements
will not be prevented or detected by the entity's internal control. Our consideration of internal
control over financial reporting was for the limited purpose described in the first paragraph of
this section and would not necessarily identify all deficiencies in internal control that might be
significant deficiencies and, accordingly, would not necessarily disclose all significant
deficiencies that are also considered to be material weaknesses. However, we do not believe that
the significant deficiency described above is a material weakness.
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.
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,
according]y, 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.
~TMLLP
February 26, 2009
0902.1032~S7
]64
A n,~rnber lirm of [rMI '" Vounq "Iotkllllrni~ea
168 ~7
111111111111111111111I1111"""'" ~ ERNST & YOUNG
Ernst & YounQ LLP
100 Northeast Third Avenue
SLlite 700
Fort Lauderdale, Florida 33301
Tel: +19548888000
Fax; + 1 9548888160
www.ey.com
Report ofIndependent 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-i33 Compliance Supplement, and the requirements described in the Executive Office
of the Governor's State Projects Compliance Supplement, that are applicable to each of its major
federal programs and state projects for the year ended September 30,2008. 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 (Chapter
10.550), State of Florida. 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.
0902.1032551
165
A m~mber l.rfT' or Enw. & YO'In!) GlOMI LilHltllo
,~i.~"'-
_,.P"
111111111111111111I1I11I1I""''''''!ill ERNST & YOUNG
16B' 7
As described in item 2008- I in the accompanying schedule of fmdings and questioned costs, the
County did not comply with requirements regarding allowable costs that are applicable to its
Community Development Block Grant (CDBG) Program and Home Investment Partnerships
Program (HOME) Program. As described in item 2008-1 and 2008-5 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 2008-2 in the accompanying schedule
of findings and questioned costs, the County did not comply with requirements regarding
reporting that are applicable to its State Criminal Alien Assistance Program (SCAAP).
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, 2008. The
results of our auditing procedures also disclosed an instance of noncompliance with those
requirements that is required to be reported in accordance with OMB Circular A-I33,
Section 215.97, or Chapter 10.550, and which is described in the accompanying schedule of
findings and questioned costs as item 2008-3.
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 defmed 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.
0902-1032557
166
A n1~mber linn 01 [rn~t & YOllnq GlObal Limited
16 B17
1111111111111111111111111111,,""" :u ERNST & 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 2008-1
through 2008-6 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 2008-1 and
2008-5 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.
~of hLL'P
February 26, 2009
0902-1032557
167
^ ","mbllr I.rm 01 En'~Il'. VO~NI GleDa' Li~"tpd
Collier County, Florida
168
.,
Schedule of Expenditures of
Federal Awards and State Projects
For the Fiscal Vear Ended September 30, 2008
Federal or State GrantorlPass. Through Grantor Program Title
Denlrlment of A~rlculture
Direct Programs:
Rural Business-Cooperative Service:
Rural Business Enterprise Grant
Indirect Programs:
Florida Department of Education:
Summer Food Service Program for Children
Florida Department of Agriculture and Consumer Services:
Cooperative Foresty Assistance
Cooperative Foresty Assistance
Total CFDA
Total Department of Agriculture
Denartment of Commerce
Direct Programs:
National Fish and Wildlife Foundation:
Educational Partnership Program I Sea Turtle Disorientation
Total Department of Commerce
DCD.rlment of Uousinl! and Urban Develooment
Direct Programs:
COIrummity Planning and Development:
Community Development Block Grants I Entitlement (CDBO)
Community Development Block Grants / Entitlement (COSO)
Community Development Block Grants / EntiUement (COSO)
Community Development Block OrlUlts / Entitlement (COSO)
Community Development Block Orants / Entitlement (COSO)
Community Development Block Orants / Entitlement (COSO)
Total CFDA
Emergency Shelter Grants Program (ESG)
Supportive Housing Program (Cae)
Supportive Housing Program (Coe)
Supportive Housing Program (CoC)
Supportive Housing Program (Coe)
Total CFDA
Home Investment Partnerships Program (HOME)
Home Investment Partnerships Program (HOME)
Home Investment Partnerships Program (HOME)
Total CFDA
CFDA #/
CSFA #
Grant/Contract Number
Expenditure!
10.769
Collier County
$
400,896
10.559
365,288
04-0804
10.664
10.664
Isles of Capo Fire District
Ochopee Fire District
2,375
5,220
7,595
773,778
11.481
2006-0114-004
123,450
123,450
14.218 B-03-UC-12-0016 180,380
14,218 B-04-UC-12-0016 126,960
14.218 B-Q5-UC-12-0016 98,122
14.218 B-06-UC-12-0016 196,678
14.218 B-07-UC-12-0016 1,031,856
14.218 B-08-UC-12-0016 i46,537
1,780,533
14.231 S-07-UC-12-0024 98,012
14,235 FL14B5Q-6001 111,262
14.235 FLI4B50-6002 101,576
14.235 FLI4B50-6003 72,415
14.235 FLI4B60-6003 33,401
318,654
14.239 M-06-UC-12-0217 252,772
14.239 M-07-UC-12-02i7 214,927
14.239 M-08-UC-12-0217 26,783
494,482
(Continued)
See accompanying notes to the schedule of expenditures offederal awards and state projects.
168
Collier County, Florida
Schedule of Expenditures of
Federal Awards and State Projects
For the Fiscal Year Ended September 30, 2008
Federal or State GrantorlPass- Through Grantor Program Title
Indirect Programs:
Department ofCommWlity Affairs:
Community Development Block Grant I State's Program (DRI)
Community Development Block Grant I State's Program (DRl)
Total CFDA
Total Department of Housing and Urban Development
Denartment of the Interior
Direct Programs:
Fish and Wildlife Service:
Partners for Fish and Wildlife I Conservation Collier Land
Habitat Restoration Project
Partners for Fish and Wildlife I Derelict Vessel Removal
Total CFDA
Indirect Programs:
Florida Depamnent of Envirorunental Protection:
Clean Vessel Act
Clean Vessel Act
Total CFDA
Total Department of the Interior
Deoar.men.ofTreuurv
Direct Programs:
Department of Treasury:
Federal Equitable Sharing
Totll Department of Treasury
DeDartment of Justice
Direct Programs;
Office of Justice Programs:
Federal Equitable Sharing
Services for Trafficking Victims I Anti Trafficking Task Force
State Criminal Alien Assistance Program (SCAAP)
Public Safety Partnership and Community Policing Grants I
COPS Secure Our Schools
Edward Byrne Memorial Justice Assistance Grant Program
Edward Byrne Memorial Justice Assistance Grant Program
Total CFDA
169
CFDA #1
CSFA #
14.228
14.228
15.631
15.631
15.616
15.616
21.unknown
Grant/Contract N urn ber
07DB-3V-09-21-0 1-Z0 1
08DB-D3-09-21-0 I-A03
401815J021
401816J091
LE636
LE637
Collier County
168
7
Expenditures
$
748,497
26,332
774,829
3,466,510
25,600
30,000
55,600
23,212
22,868
46,080
101,680
104,804
104,804
16,unkown Collier County 36,227
16.320 2005- VT-BX-0002 140,593
16.606 2008-AP-BX-0316 411.848
16.710 2007 -CK- WX-0089 20,409
16.738 2005-CJ-BX-0753 131,069
16.738 2006-DJ-BX-0474 38,410
169,479
(Continued)
Collier County, Florida
Schedule of Expenditures of
Federal A wards and State Projects
For the Fiscal Year Ended September 30, 2008
Federal or State GrantorlPass-.Through Grantor Program Title
Office on Violence Against Women:
Supervised Visitation. Safe Havens for Children
Indirect Programs:
Florida Department of Juvenile Justice:
Juvenile Accountability Block Grants I Peer Mediation Program
Florida Office of Attorney General:
Crime Victim Assistl1l1ce (YOCA)
Florida Department of Law Enforcement:
Edward Byrne Memorial Fonnula Grant I Sexual Predator
Community Prosecution and Project Safe Neighborhoods I
Anti-Gang Initiative
Florida Department of Children and Families:
Violence Against Women Formula Grants I STOP
Violence Against Women Formula Grants I STOP
Total CFDA
Total Department of Ju.tlce
Den.rlmeR.ofTranloortatlon
Direct Programs:
Federal Aviation Administration:
Airport Improvement I Imk Master Plan Update
Airport Improvement f Marco Master Plan Study Update
Airport Improvement f Marco Apron Phase I & II
Airport Improvement / Marco Phase II Surcharge/Construction
Airport Improvement / Marco South TllXiway & Apron Design
Total CFDA
Federiil Transit Administration:
Federiil Transit Cluster:
Federal Transit..capitaJ Investment Grants / Section 5309
Federal Transit-Capital Invesbnent Grants / Section 5309
Federal TrlUlsit-Capitallnvestment Grants / Section 5309
Total CFDA
Federal TrlUlsit-Fonnula Grants I Section 5307
Federal Transit-Fonnula Grants I Section 5307
Federal Transit-Fonnula Grants f Section 5307
Federal Transit-FonnuJa Grants / Section 5307
Federal Transit-Fonnula Grants / Section 5307
Total CFDA
Total Federol Transit Cluster
170
16.523 88-105 32,245
16.575 V7022 140,395
16.579 20081AGCCOLL I Q9170 135,330
16.609 2008PMAGCOLL I R6oo5 16,755
16.588 LNOl6 123,480
16.588 LN816 34,848
158,328
1,361,183
CFDA #1
CSFA #
16.527
20.106
20.106
20.106
20.106
20.106
20.500
20.500
20.500
20.507
20.507
20.507
20.507
20.507
Grant/Contrad Number
2007-CW-AX-0007
3-12-0031-003.2006
3-12-0142-002-2006
3-12-0142-003-2006
3-12-0142-004-2007
3-12-0142-005-2008
FL-03-0264-00
FL-03-0297-00
FL-03-0312-00
FL-!Xl-X508-00
FL-90-X553.00
FL-90-X580.00
FL-90-X645-00
FL-90-X665-00
168
7
,
Expenditures
$
99,575
7,500
51,205
4,843
397,545
23,721
484,814
13,165
102,986
129,127
245,278
212,815
1,910
86,870
1,360,158
214,276
1,876,029
2,121,307
(Continued)
168 7
Collier County, Florida
Schedule of Expenditures of
Federal Awards and State Projects
For the Fiscal Year Ended September 30, 2008
CFDA #/
Federal or State GrantorlPasswThrougb Grantor Program Title CSFA # Grant/Contract Number Expenditures
Indirect Programs:
Florida Department of Transportation:
Higbway Planning and Construction I Lighting 20.205 412559 $ 19,445
Highway Planning and Construction I Pedestrian Bridge 20.205 412627 70,674
Highway Planning and Construction 20.205 414327 337,320
Highway P18lUling and Construction I Sidewalks & Lighting 20.205 4t5566 632,000
Highway Planning and Construction I BicyclefPedestrian Bridges 20.205 415590 270,161
Highway Planning and Construction 20.205 416342 94,863
Highway Planning and Construction I Paved Shoulders 20.205 417350 203,866
Highway Planning and Construction I Bike Lane/Trail Study 20.205 417940 307,567
Highway Planning and Construction I Sidewalks 20.205 420887 200,000
Total CFDA 2,135,897
Federal Transit-Metropolitan Planning Grants I Section 5303 20.505 AM356 62,294
Fonnula Omnts for Other Than Urbanized Areas I Imk Circulator 20.509 AM 357 202,068
Capital Assistance Program for Elderly Persons and Persons
with Disabilities I Section 5310 20.513 FL-16-0031 146,439
Capital Assistance Program for Elderly Persons and Persons
with Disabilities I Section 5310 20.513 FL-16-0032 293,277
Tolll1 CFDA 439,716
Total Department of Transportation 5,446,096
Geneul Service Administration
Indirect Programs:
Florida Department of State:
Voter Education Election Reform 39.011 Collier County 75,367
Tot.1 Genera, Service Administration 75,367
Environmentsl Protection Allencv
Indirect Programs:
Florida Department of Environmental Protection:
Capitalization Grants for Clean Water State Revolving Funds 66.458 WW597180 237,761
Capitalization Grants for Clean Water State Revolving Funds 66.458 WWG 12059715L 03 699,429
TOIllI CFDA 937,190
Capitalization Grants For Drinking Water State Revolving Funds 66.468 DW111l 010 1,701,447
Capitalization Grants For Drinking Water State Revolving Funds 66.468 DWI111 020 159,619
Capitalization Grants For Drinking Water State Revolving Funds 66.468 DWI1I1 030 3,200,000
Capitalization Grants For Drinking Water State Revolving Funds 66.468 DWI1I1 040 3,200,000
Tollll CFDA 8,261,066
Total Environmental Protection Agency 9,198,256
(Continued)
171
Collier County, Florida
Schedule of Expenditures of
Federal A wards and State Projects
For the Fiscal Year Ended September 30,2008
Federal or State GnntorlPas,..Througb Grantor Program Title
Election Assistance Commission lEAC)
Indirect Programs'
Division of Elections:
Help America Vote Act Requirements Payments I Poll Workers
Recruitment
Help America Vote Act Requirements Payments I Voter
Education
Help America Vote Act Requirements Payments I Voting
Systems Assistance (HA V A 2002)
Total Election Assistance Commission (EAC)
Dcoartment or Health and Human Services
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 B - Grants for
Supportive Services and Senior Centers
Special Programs faT the Aging - Title III, Part B - Grants for
Supportive Services and Senior Centers
Total CFDA
Special Programs for the Aging-Title III, Part C-l.Nutrition
Services
Special Programs fur the Aging-Title Ill, Part C.2-Nutrition
Services
Special Programs for the Aging-Title III, Part C-I-Nutrition
Services
Special Programs for the Aging-Title Ill, Part C-2-Nutrition
Services
Total CFDA
Nutrition Services Incentive Program, C-l
Nutrition Services Incentive Program, C-2
Total CFDA
Total Aging Cluster:
National Family Caregiver Support - Title III-E
National Family Caregiver Support - Title Ill-E
Total CFDA
Florida Department of Revenue:
Child Support Enforcement
Child Support Enforcement
Total CFDA
172
CFDA #/
CSFA #
Grant/Contract Number
90.401
Collier County
90.401
Collier COI.U1ty
90.401
Collier County
93.044 OAA 203.08
93.044 OAA 203.07
93.045 OAA 203.07
93.045 OAA 203.07
93.045 OAA 203.08
93.045 OAA 203.08
93.053 NSIP 203.08
93.053 NSIP 203.08
93.052
93.052
OAA 203.D7
OAA 203.08
93.563
93.563
CC311
COlli
lbB
7
}
Expenditul'"ts
$
28,010
16,169
154,776
198.955
76,703
113,120
189,823
10,501
8,405
138,613
108,307
265,826
7,418
9,095
16,514
472,162
10,659
8,561
19.221
223,974
30,031
254,004
(Continued)
168 7
Collier County. Florida
Schedule of Expenditures of
Federal Awards and State Projects
For the Fiscal Vear Ended September 30,2008
Federal or State GrantorlPass- Tbrough Grantor Program Title
Division of Elections:
Voting Access for Individuals with Disabilities-Grants to States
Total Department of Health and Human Services
Cornoration for National and Communitv Service
Direct Programs:
Retired and Senior Volunteer Program
Total Corporation for National and Community Service
DeD.rlmeD. of Homeland Security
Direct Programs:
Assistance to Firefighters Grant lIsle of Capri
Indirect Programs:
Florida Department of Law Enforcement:
State Domestic Preparedness Equipment Support Program I
H,S. Issue 2
Homeland Security Grant Program I H,S, Issue 21
Homeland Security Grant Program
Homeland Security Grant Program I H.S, Issue 20
TotalCFDA
Florida Department of Community Affairs:
Disaster Grants - Public Assistance / Tropical Stonn Fay
Hazard Mitigation Grant
Hazud Mitigation Grant
Hazard Mitigation Grant
Total CFDA
Emergency Management Performance Grant
Total Department DC Homelaad Security
TOTAL EXPENDITURES OF FEDERAL AWARDS
CFDA #/
CSFA #
Grant/Contract Number
Expenditures
93.617
ColJier County
$
13,323
758,710
94.002
06SRSFL004
67,3t3
67,313
97.044
EMW -2006-FG-04l 04
1,873
97.004 2007SHSPCOLL2Q5003 9,507
97.067 07-DS-5N-09-21-01-116 6,188
97.067 07-DS-5N-09-21-01-210 13,956
97.067 2008SHSPCOLL3S4011 19,648
39,791
97.036 Collier County 269,554
97.039 07-EC-33-D9-21-0 1-486 1,639,223
97.039 08HM-6G-09-21-0 1-0 17 1t,875
97.039 08HM-6G-09-21-01-055 16,800
1,667,898
97.042 08-80-24-09-21-01-318 42,045
2,030,669
$ 23,706,771
(Continued)
173
Collier County, Florida
Schedule of Expenditures of
Federal A wards and State Projects
For the Fiseal Year Ended Septemher 30, 2008
Federal or State GrantorlP.s&- Through Grantor Proa:ram Tide
Florida E:xecutin Office of the Governor
Office of Tourism, Trade and Economic Development:
Rurallnfmstructure. ImrnokaJee Airpon
Total Florida Executive Office of tbe Governor
Florida Denartmont of Environmental Protection
Beach Erosion Control Program
Florida Recreation Development Assistancc Program
Innovative Waste Reduction and Recycling Grants
Innovative Waste Reduction and Recycling Grants
Total CSF A
Water Protection and SustainabiJity Program
Total Florida Department of Environmental Protection
Florida DCDarbnent DIStale and Secretan of State
Public Library Construction Program
Public Library Construction Program
TotalCSFA
State Aid to Libraries
State Aid to Libraries
State Aid to Libraries
State Aid to Libraries
Total CSFA
Community Libraries in Caring
Total Florida Department of State and Secretary of State
F10rida DeDar.men. of Communi tv Affairs
Emergency Management Programs
Local Emergency Management BIld Mitigation Initiatives
Emergency Management Projects
Total florida Department of Community Affairs
Florida Houslnll Finance CorDoration
State Housing Initiatives Pannership Program (SHIP)
State Housing Initiatives Partnership Program (SHIP)
State Housing Initiatives Partnership Program (SHIP)
State Housing Initiatives Partnership Program (SHIP)
Tolal Florida Housing Finance Corporation
CFDA #1
CSFA #
31.030
37.003
37.017
37.050
37.050
37.066
Grant/CoDlract Number
QT05-136
05CO!
A8119
108-07
108-09
4600001144
45.020 06-PLC-04
45.020 07-PLC-04
45.030 05-ST -12
45.030 06-ST-12
45.030 07-ST-12
45030 08-ST-12
45042 08-CLlC-03
52.008
52.010
52.023
52.901
52.901
52.901
52.901
174
08-BO-24-09-21-01-318
07-EC-33-09-21-0t-486
08CP-04-09-21-01-126
FY06
FY 07
FY 08
FY09
16Bi~-!!7
Expenditures
$ 319,422
319,422
576,570
104,943
54,984
t9,250
74,234
97,250
852,997
300,000
300,000
600,000
810
142,628
24,993
33,016
201,447
9,239
810,687
102,934
1,510,094
8,400
1,621,428
48,158
1,893,340
2,955,243
647,669
5,544,411
(Continued)
Collier County, Florida
Schedule of Expenditures of
Federal A wards and State Projects
For the Fiscal Year Ended Septemher 30, 2008
Federal or State GnntorlPass~Through Grantor Program Title
Florida DeDlrtment of TranSDortadon
Commission for the Transportation Disadvantaged (CTD)
Trip and Equipment Grant Program
Commission for the Transportation Disadvantaged (eTD)
Trip and Equipment Grant Program
Tota1CSFA
Commission for the Transportation Disadvantaged (CTD)
Planning Grant Program
Commission for the Transportation Disadvantaged (eTD)
Plarming Grant Program
TotBlCSFA
Aviation Development Grants I Marco Mitigation
Aviation Development Grants I Marco Land Acquisition
Aviation Development Grants Ilmmokalee Master Plan Study
Aviation Development Grants I Marco Master Plan Study
Aviation Development Grants I Marco Mitigation Phase II
Aviation Development Grants! Everglades Taxiway
Aviation Development Grants I Marco Taxiway "CII Phase I
Aviation Development Grants I rmk Emergency Generator
Aviation Development Grants I Marco Apron Phase I & II
Total CSFA
County Incentive Grant Program I PD&E Study SR82
Public Transit Block Grant Program
Public Transit Block Grant Program
Total CSFA
Public Transit Service Development Program I Red Route
Toll Facilites Revolving Trust Fund I Jolly Bridge Feasability Study
Transportation Regional Incentive Program I CR951 GO to lInk
Total Florida Department ofTranllportatioQ
Florida DeDartment of Children and Families
Homeless Challenge Grant I coe
Total Florida Department of Children and Families
Florida DeDartment of Healtb
County Grant A wards I Emergency Medical Services
County Grant A wards I Emergency Medical Services
Total Florida Department 0' Health
Florida DeDarimeDt of Elder Affairs
Area Agency on Aging for Southwest Florida, loe:
Home Care for the Elderly (HCE)
Home Care for the Elderly (HCE)
Total CSFA
175
CFDA #/
CSFA #
Grant/Contract Number
55.001
AOT48
55.001
AP62 I
55.002 AOR72
55.002 AP647
55.004 At526
55.004 A1935
55.004 ANF46
55.004 ANF50
55.004 ANHI7
55,004 ANH19
55,004 AOF09
55.004 AOF 10
55.004 AOK80
55.008 419950-2-22-0 I
55.010 AM350
55.010 AOW93
55.012 AOK37
55,019 ANY74
55.026 420991-1-58-01
60.014
HFZ23
64,005
64.005
C6011
C701l
65001
65.001
HCE 203.08
HCE 31 1/312.203.07
t6g 7
Expenditures
$ 467,749
151,813
619,562
10,738
9,121
19,859
167,155
44,542
220
t,347
10,462
3,367
10,917
30,860
127
268,998
102,839
160,619
234,500
395,119
106,655
225,363
1,751,687
3,490,081
85,221
85,221
130,578
41,406
171,984
169
4,007
4,176
(Continued)
1 ("B'''f
Collier County, Florida
Schedule of Expenditures of
Federal A wards and State Projects
For the Fiscal Vear Ended September 30, 2008
CFDA #1
Federal or State GrantorlP.s5-- Through Grantor Program Title CSFA # Grant/Contract Number Expenditures
Alzheimer's Respite Services (AD!) 65.004 ADI 203.07 $ 94,600
Alzheimer's Respite Services (AD!) 65.004 ADl203.08 17,863
Alzheimer's Respite Services (ADJ) 65.004 ADl203.06 14,720
Total CSFA 127,183
Conununity Care for the Elderly (CCE) 65.010 CCE 203.07 579,273
Community Care for the Elderly (CCE) 65.010 CCE 203.08 40,673
Toml CSF A 619,946
Total Florida Department of Elder AfTaln 751,304
Florida Fish and Wildlife Conservadon Commission
Florida Boating Improvement Program 77.006 06163 20,000
Total Florida Fish and Wildlife Can.eryadon Commission 20,000
Florida Deoartment of Juvenile Justice
Delinquency Prevention I TRAC 80.029 DP-576 89,692
Delinquency Prevention I f'TRAC 80.029 GS-120 69,021
Total Florida Department of Juvenile Justice 158,713
TOTAL EXPEN D1TURES OF STATE FINANCIAL ASSISTANCE $ 13,826,248
176
1bB'7
Collier County, Florida
Notes to the Schedule of Expenditures of Federal
Awards and State Projects
Year Ended September 30, 2008
1. Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards and State Projects (the
Schedule) includes the Federal and State grant activity for Collier County, Florida (the County)
and is presented on the modified accrual basis of accounting for expenditures accounted for in
the governmental funds and the accrual basis of accounting for expenditures in proprietary funds.
Under the modified accrual basis, revenue is recognized if it is both measurable and available for
use during the fiscal year and expenditures are recognized in the period liabilities are incurred, if
measurable. Under the accrual basis, expenditures are recognized in the period liabilities are
incurred.
The information in the Schedule is presented in accordance with the requirements of U.S. Office
of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and
Non-Profit Organizations, and Section 215.97, Florida Statutes. Therefore, some amounts
presented in the Schedule may differ from amounts presented, or used in the preparation of, the
basic financial statements for the fiscal year ended September 30, 2008.
2. State Revolving Funds
Reconciliation of State Revolving Funds (CFDA# 66.458 and CFDA# 66.468) expended to cash
received during fiscal year 2008:
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
$ 9,198,256
788,200
52,208
(8,290,529)
$ 1,748,135
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 1-75/Immokalee Road interchange.
The Florida Department of Transportation included this project with their concurrent widening of
1-75 and retained the loan proceeds to fund the project. Accordingly, the County's expenditures
for purposes of reporting on the Schedule consist of loan repayments only as no proceeds were
received under the loan and no project expenditures were incurred or paid directly by the County.
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Collier County, Florida
Notes to the Schedule of Expenditures of Federal
Awards and State Projects (continued)
3. State Infrastructure Bank Loan (continued)
As of September 30, 2008, the County recognized $12,000,000 in loan proceeds and construction
in process in the basic financial statements. However, no amounts have been reflected in the
Schedule as no loan repayment expenditures have been made during fiscal year 2008. The
repayment schedule for this loan is as follows:
Payment Date Principal Interest Total
10/1 /2008 $ 1,957,377 $ 82,623 $ 2,040,0000
10/1/2009 1,839,148 200,852 2,040,0000
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.SubgrantAwards
The following subgrant awards were made by Collier County during fiscal year 2008:
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
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CFDAlCSFA
Number
Subgrant
Amount
14.218
1,209,862
14.228
14.231
14.235
14.239
448,025
98,012
316,163
461,595
52.901
60.014
181,350
85,221
16 B -.,
Collier County, Florida
Notes to the Schedule of Expenditures of Federal
Awards and State Projects (continued)
5. Contingen\:y
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.
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Collier County, Florida
16 B""7
Schedule of Findings and Questioned Costs
For the Year Ended September 30, 2008
Part I-Summary of Auditor's Results
Financial Statements Section
Type of auditor's report issued:
Internal control over financial reporting:
Material weakness( es) identified?
Significant deficiency(ies) identified that are not
considered to be material weaknesses?
Noncompliance material to financial statements
noted?
Federal Awards and State Projects Section
Internal control over major programs:
Material weakness( es) identified?
Significant deficiency(ies) identified that are not
considered to be material weaknesses?
Type of auditor's report issued on compliance for
major programs:
Any audit findings disclosed that are required to be
reported in accordance with section .5IO(a) ofOMB
Circular A-133, Section 215.97, Florida Statutes, and
Chapter 10.550, Rules of the Auditor General, State
of Florida?
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Yes
X Yes
Yes
X Yes
Unqualified
X No
None reported
X No
No
x Yes None reported
Qualified for the Community
Development Block Grant Program
(CFDA# 14.218), the Home Investment
Partnerships Program (CFDA# 14.239),
the State Criminal Alien Assistance
Program (CFDA# 16.606), and the
State Housing Initiatives Partnership
Program (CSFA# 52.901); and
Unqualified for all other major
programs
X Yes
No
168 7
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Identification of major federal
programs and state projects:
Federal Programs
CFDA Number
14.218
14.239
14.228
16.606
20.205
20.500/20.507
66.468
97.039
State Projects
CSFA Number
45.020
52.901
52.010
Dollar threshold used to distinguish
between Type A and Type B programs:
. Federal Programs
. State Projects
Auditee qualified as low-risk auditee?
0902-1032557
Federal A2encv/Name of Federal Pro2ram
U.S. Department of Housing and Urban Development:
Community Development Block Grant Program (CDBG)
Home Investment Partnerships Program (HOME)
Community Development Block Grant / State's
Program (DR!)
U.S. Department of Justice:
State Criminal Alien Assistance Program (SCAAP)
U.S. Department of Transportation:
Highway Planning and Construction
Federal Transit Cluster
U.S. Environmental Protection Agency:
Capitalization Grants For Drinking Water State
Revolving Funds
U.S. Department of Homeland Security:
Hazard Mitigation Grant
State Al!encv/Name of State Proiect
Florida Department of State and Secretary of State:
Public Library Construction Program
Florida Housing Finance Corporation:
State Housing Initiatives Partnership Program
(SHIP)
Florida Department of Community Affairs:
Local Emergency Management and Mitigation
Initiatives
$ 711.203
$ 414,787
Yes
X No
181
Collier County, Florida
168
7
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.
Finding 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 detennined that planning costs that could not be
reasonably associated with specific assets should not have been capitalized.
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.
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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 .51O(a), Section 215.97, Florida Statutes, and Chapter 10.550, Rules of the Auditor
General, State of Florida, such as material weaknesses, significant deficiencies, and material
instances of noncompliance, including questioned costs, as well as any abuse findings involving
federal awards or state projects that are material to a major program.
Finding 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
Criteria
Allowable Costs: Compensation for personnel services rendered in connection with Federal
awards must be documented and supported as described in OMB Circular A-87, Cost Principles
for State, Local and Indian Tribal Governments (A-87). Additionally, pursuant to the SHIP
Program Manual, administrative costs for the SHIP state program 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.
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Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
. 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 aCCO\ffit 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 acco\ffiting purposes.
Condition/Context
We noted that for the majority of fiscal year 2008, the CO\ffity'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 CO\ffity's Department of Housing and Human Services (the department responsible for the
administration of the HOD grants) initiated a time sheet process in fiscal year 2006 whereby
employees in the department indicate the projects (HOME, SIllP, 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 tirnesheets
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" accoW1ting based on actual activity.
Questioned Costs
Total salaries and related costs are summarized as follows:
HOME (CFDA # 14.239)
CDBG (CFDA # 14.218)
SHIP (CSFA # 52.901)
$ 75,066
$ 373,204
$ 220,576
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Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Cause/Effect
The PARs and timesheets used do not meet the requirements ofOMB Circular A-87 with respect
to the documentation supporting the allocation of salaries and related costs for the majority of
fiscal year 2008. 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 the majority of the year 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
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.
Views of Responsible Officials and Planned Corrective Action
This finding has been resolved effective July I, 2008. All grant staff are 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 I, 2009, the Human Resources department will process 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.
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16B 7
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Finding 2008-2
Federal Program Information
U.S. Department of Justice
State Criminal Alien Assistance Program (SCAAP) -- CFDA No. 16.606
Criteria
Reporting: The County applied for the fiscal year 2007 SCAAP grant and received the award
funds during fiscal year 2008. The fiscal year 2007 SCAAP reporting period is from July 1,2005
through June 30, 2006. Applicants provide correctional officer staffing and salary costs, the total
of all inmate days, and details about eligible inmates housed in their correctional facilities during
this 12-month reporting period. Using financial data supplied on the application, including each
applicant's annual correctional officer salary costs, the award amount is determined pursuant to
an established formula.
The "FY 2007 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
defmition. The reported sum should total the jurisdiction's actual salary expenditures for the
reporting period, not an estimate or average. Correctional officer salary costs may include
premium pay for specialized service, shift differential pay, and fixed-pay increases for time
in service. It may also include overtime required by negotiated contract, statute, or regulation
such as union agreements, contractual obligations, and required post staffing minimums."
In the "FY 2005 SCAAP Guidelines," the last sentence above made reference to benefits and
stated that correctional officer salary costs "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." However, the FY 2006 and FY 2007 SCAAP
Guidelines omitted this reference and do not provide any mention of benefits being a qualifying
officer salary cost.
As noted in our prior year finding number 2007-07 in the accompanying "Schedule of Prior
Findings," we contacted the Department of Justice (DOJ) in the prior year for clarification based
on the salary definition in the FY 2006 SCAAP award and were informed that "only actual salary
costs, regular salary or overtime required by either contractual agreement or written policy, were
allowable costs for the FY 2006 SCAAP applications." There was no change in the salary
definition from the FY 2006 SCAAP award to the FY 2007 SCAAP award as noted above.
0902-1032557
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7
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Condition/Context
In addition to overtime which appears to be allowable based on the infonnation stated above, the
COllllty 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.
Questioned Costs
Undeterminable
Cause
We were infonned by representatives of the Collier County Sheriffs Office (Sheriff) that in
connection with their FY 2005 SCAAP grant application they verbally communicated with the
head of SCAAP in Washington D.C. who stated that benefits were an allowable salary cost, and
that the rules had been recently amended to provide for the inclusion of overtime and benefits
which were previously not allowable. Additionally, the Sheriff provided documentation
indicating that beginning with the FY 2005 SCAAP grant, the Sheriff began including allowed
overtime as well as benefits and they so infonned the DOJ via an electronic submission of an
explanation for the increase in salary costs from the prior year's application which exceeded
] 5%. The application for the FY 2005 SCAAP grant was accepted by the DOJ. There is no
documentation in the SCAAP guidelines and related materials of the change in rules as described
with respect to the FY 2006 SCAAP grant.
Effect
The award amount received for the FY 2007 SCAAP grant would have been impacted by the
amount of benefits included in the salary cost total reported on the grant application.
Recommendation
We understand from the Sheriffs personnel that benefits were appropriately excluded from the
FY 2008 SCAAP award application. In the future, we recommend that the Sheriff review
program guidelines and contact the grantor agency if reporting criteria are not clearly stated or if
clarification is needed in interpreting infonnation 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.
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Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Views of Responsible Officials and 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. Docwnentation has not always been clear in establishing guidelines.
Finding 2008-3
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 Transportation: Highway Planning and Construction Federal
Transit Cluster - CFDA No. 20.500/20.507
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 docwnentation
evidencing that it had checked the EPLS was maintained, and a certification from the entity was
not collected or clause or condition included in the agreements, as applicable, for certain sample
transactions selected for testing.
Questioned Costs
N/A
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"'" [ ...
Jl,CL.
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Cause/Effect
Internal controls with respect to suspension and debarment were not operating effectively as no
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
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.
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Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Finding 2008-4
Federal Program Information
U.S. Environmental Protection Agency
Capitalization Grants For Drinking Water State Revolving Funds (SRF) - CFDA No. 66.468
Criteria
Allowable Costs: Effective internal controls over the approval of costs charged to the federal
program are required to be in place.
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.
Questioned Costs
N/A
Cause/Effect
The invoices had not yet been entered into the general ledger system or paid at the time that they
were submitted for reimbursement. Per review of the invoice, we noted that the charges related
to allowable costs under the terms of the loan program. However, a control deficiency exists as
there was no evidence of review and approval of the invoices for allowability prior to being
charged to the loan program.
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.
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Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Views of Responsible Officials and 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.
Finding 2008-5
State Program Information
Florida Housing Finance Corporation (the Corporation)
State Housing Initiatives Partnership Program (SHIP)
CSFA No. 52.901
Criteria
Reporting:
. 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 (2005/2006), Interim Fiscal Year 2
(2006/2007), and Interim Fiscal year 3 (2007/2008) (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.
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Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Questioned Costs
Unknown
Cause/Effect
The financial information submitted in the annual statutory reports did not agree to and was not
recopciled 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 SIDP 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 by finance department staff prior to being filed
with the State.
Views of Responsible Officials and Planned Corrective Action
The HHS staff performs a reconciliation of SIDP transactions monthly to ensure that the Annual
SHIP report tracks to the SHIP annual report. This procedure was implemented after the last
audit. The SHIP grant support specialist runs a report at the end of each month and reconciles
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.
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.
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Schedule of Findings and Questioned Costs (continued)
Finding 2008-6
Federal Program Information
U.S. Department of Housing and Urban Development (HUD)
Community Development Block Grant / State's Program (DRl)
CFDA No. 14.228
Criteria
Reporting: Effective internal controls over the review of reports required to be submitted to the
grantor agency are required to be in place.
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).
Questioned Costs
N/A
Cause/Effect
Effective supervisory review controls were not in place. Possible errors or omissions in reports
could go undetected if a formal review is not conducted and documented.
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.
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Schedule of Findings and Questioned Costs (continued)
Views of Responsible Officials and 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.
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Schedule of Prior Audit Findings
For the Year Ended September 30, 2008
A. The current status of findings reported for the years ended September 30, 2007 and 2006
related to the County's basic financial statements is as follows:
Finding 2007-01
Fixed Asset Capitalization and Depreciation
Condition
In performing the fiscal 2007 audit of fixed assets, we identified certain differences resulting in
adjustments to the County's basic financial statements. These differences included a prior period
restatement to expense amounts incorrectly capitalized, and reclassifications of amounts
improperly transferred to and from construction-in-progress.
It
Recommendation
The County should revise its construction and fixed assets accounting processes and procedures
to include:
. Review of contract terms for significant projects to determine proper classification of
project costs as capital assets or maintenance expense
. Expanded definition of capital assets
. Enhanced criteria for transfer of projects from construction-in-progress to fixed assets
. Periodic reconciliations of construction-in-progress costs to determine the proper and
timely capitalization of project costs
In addition, we recommend that the County utilize a fixed asset software program to accumulate
construction-in-progress costs. Much of the process involved in reconciling capital construction
costs is labor intensive and could be better automated. These expenditures should be reconciled
during the year rather than performing a comprehensive review at the end of the fiscal year. This
would accelerate this portion of the financial statement close process and reduce the risk of
manual errors.
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Schedule of Prior Audit Findings (continued)
Management Response and Corrective Action Plan
The Finance and Accounting Department concurs that all contracts need stringent initial review
to ensure proper expenditure classification. The initial review of contracts will be taken up as
part of the Board of County Commissioners' agenda review. Criteria for transfer of projects from
construction in progress to depreciable assets will not be purely quantitative for future fiscal
years. Increased reliance will be placed upon County departments and project managers for
information relating to capital asset in service dates. Reconcilement of construction in progress
costs are now occurring on a monthly basis. The COWlty is currently working on a project
management system that will be fully integrated with the County's existing SAP database.
Construction in progress status information will be captured within that project management
system and will be followed with a confirmation process to ensure capital assets are captured
appropriately and efficiently.
Current Status
Fiscal year 2008 capitalizations from work in process were based upon communications with
various COWlty Departments. Critical analysis of the work in process balances identified
planning costs that had been capitalized and would have been more appropriately expensed (See
Finding 2008-0). Work on the County's new project management system is ongoing and will
benefit future reporting periods.
Finding 2007-02
Accounting for Impact Fee Deferrals
Condition
During fiscal 2007 the Clerk's internal audit department performed a review of the COWlty'S
public records. This review identified approximately $5.6 million in impact fee deferrals that had
not been recorded on the County's books. This balance was recorded as a prior period
restatement to increase net assets in the government-wide financial statements and water and
sewer fund.
Recommendation
The County should review and revise its process for identifying impact fee deferrals to ensure
that all contracts are recorded.
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Schedule of Prior Audit Findings (continued)
Management Response and Corrective Action Plan
Moving forward, a standard process will be instituted to ensure that impact fee deferrals are
communicated by the County to Clerk's Finance. Once both an impact fee deferral agreement
has been recorded in Official Records and the transaction has been posted to the CD Plus system
in Community Development Services, the County will provide notification to the Finance
Department to record the deferral in SAP. In addition, on a quarterly basis Clerk's Finance will
reconcile impact fee deferrals recorded in SAP against the County's list of deferrals to validate
that all deferrals have been recorded.
Current Status
Impact fee deferrals are properly recorded as of September 30, 2008.
Finding 2007-03
Accounting for Nonexchange Revenue
Condition
In 2007 and prior years, the County has recorded funds received for the Emergency 911 Wireless
Tax as deferred revenue. The criteria for revenue recognition pursuant to GASB 33 related to this
tax had been met.
Recommendation
The County should review the supporting documentation for all significant nonexchange revenue
streams to determine when the revenue recognition criteria in GASB 33 have been met.
Management Response and Corrective Action Plan
We have reviewed all non-exchange revenue transactions of which we are aware to determine
that the recognition criteria of GASB 33 has been met.
Current Status
The Emergency 911 Wireless Tax is not recorded as deferred as of September 30, 2008.
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Schedule of Prior Audit Findings (continued)
Finding 2007-04
Accounting for State Housing Initiatives Partnership (SHIP) Deferred Impact Fee
Receivables
Condition
During our audit of impact fee deferrals, we noted that the County recorded notes receivable of
approximately $2.8 million which represented SHIP-related deferred impact fee credit
agreements entered into in prior years. Under the County's Consolidated Impact Fee Ordinance
(2001-13), the SHIP deferral program allows for the waiver of the impact fee revenue after 15
years unless an agreement is defaulted. In the past, the County has not recorded a reserve for
SHIP notes that are not expected to be collected.
Recommendation
The County should establish and implement a policy for reserving impact fee amounts that are
not expected to be collected.
Management Response and Corrective Action Plan
We agree that the asset needs to be recorded at net realizable value and will work with the
department to establish an appropriate allowance for financial statement reporting purposes.
Current Status
SHIP related deferred impact fee agreements are not reported as receivables in the financial
statements as of September 30, 2008.
The following fmding was reported by the County's prior auditor for the year ended
September 30, 2006.
Finding 2006-1
Condition
The County had historically recorded impact fee revenues as unearned revenue until the County
had met all the restrictions in the enabling legislation related to the fee. Also, the County has not
recorded developer donated properties received in lieu of impact fees in previous years.
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168
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Schedule of Prior Audit Findings (continued)
Current Status
Corrective action was taken.
Currently, impact fee credit ledgers are supplied by the Community Development and
Environmental Services Department at the end of the fiscal year. These ledgers map to
Developer Contribution Agreements and list value received, or to be received, in return for
impact fee credits, as well as outstanding impact fee credit balances by Developer Contribution
Agreement (DCA). Rights of way, easements and land are recorded as provided for in the DCA
and construction improvements are recorded as accounts receivable until completion. Capital
assets related to impact fee credit balances are current and booked through September 30, 2008.
B. The current status of findings reported for the years ended September 30, 2007 and 2006
related to major federal programs and state projects is as follows:
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.
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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 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.
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Schedule of Prior Audit Findings (continued)
Recommendation
The County should implement procedures to ensure that reports are completed properly and that
adequate supporting docwnentation 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 Nwnber:
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 proj ect 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 nwnbers by grant task.
Current Status
Public Utilities Engineering Department Grant Coordinator wrote and submitted all project
reports to the grantor. The Coordinator has maintained all project docwnents for each grant.
The Coordinator worked with the Utility Billing and Customer Service section of Public Utilities
to invoice for grant reimbursements. An Excel spreadsheet was created and used to track and
identify expenditures associated with purchase order nwnbers by grant task.
Finding 2007-07
Federal Program Information
U.S. Department of Justice
State Criminal Alien Assistance Program (SCAAP)
CFDA Nwnber: 16.606
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Schedule of Prior Audit Findings (continued)
Condition/Context
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 SCAAP grant
application for the FY 2006 SCAAP grant.
Recommendation
The Sheriff should review program guidelines and contact the grantor agency if reporting criteria
are not clearly stated or if clarification is needed in interpreting information contained in the
program guidelines. Written documentation from the grantor agency should be retained to
support any such correspondence.
Views of 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 Sheriffs Office has received SCAAP awards every year since 1997. SCAAP
guidelines are followed regarding all application submission requirements and eligible and
ineligible application inclusions. Questions arise when SCAAP Guidelines and SCAAP online
application forms have used different verbiage. The Bureau of Justice Assistance' Grant
Management System (GMS) has a "SCAAP 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.
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.
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Schedule of Prior Audit Findings (continued)
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 SCAAP Guideline after 2005 states that benefits are excluded. The CCSO
maintains DOJ/BJA did not exclude benefits in SCAAP Guidelines after 2005 and that SCAAP
2005 Guidelines supersede 2002 SCAAP Frequently Asked Questions about the eligibility of the
inclusion of 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
defmition. 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 mav also include emplovee
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 DOJ/BJA verbiage in the future, however, management will
request written clarification, as it normally does, from the DOJ/BJA when there is an unclear
SCAAP directive, contradiction, or what appears to be an omission in SCAAP Guidelines and
not depend on SCAAP Guidelines to be complete. Nonetheless, there is a duty on the part of the
grantor agency (DOJ/BJA) to explicitly state and include specific language in the SCAAP
Guidelines each year about what costs are eligible and ineligible for application content.
Suppressing words in SCAAP Guidelines by DOJ/BJA does not indicate benefit eligibility
exclusion. It should also be noted that grantees and auditors are not privy to the numbers
DOJ/BJA uses in the formula to calculate and determine SCAAP awards which are only partial
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 DOJ/BJA in their SCAAP
Guidelines, and would be applicable to grantees nationwide since fixed compensation includes
all benefits. This would mean that DOJ/BJA would be obligated, unless explicitly stated about
what would be ineligible, to include wages, fringe benefits, and overtime in actual salary
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Schedule of Prior Audit Findings (continued)
expenditures. Management believes the intent of the SCAAP 2005 Guidelines was there to
continue to permit the inclusion of benefits in the correctional officer salary calculation since
DOJ/BJA did not state otherwise in writing.
Current Status
See current year finding 2008-2.
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.
Recommendation
The County should implement additional procedures and internal controls to ensure the
information used to develop the Schedule is accurate and complete and submitted on a timely
basis.
Planned Corrective Action
The County will review its current policies, processes and procedures. Additional procedures and
internal controls will be developed and implemented to monitor the information used to develop
the Schedule for grants and aid programs. A major consideration will be a central coordination
point for the processing and control of reporting requirements.
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Schedule of Prior Audit Findings (continued)
Current Status
The County has developed a training curriculum to both elevate the importance of and to provide
instruction about proper grant management. Participation in these courses has been supported by
upper management and employees involved in grants are encouraged to attend. Further, a Grant
Manual was developed and issued in October 2007 and Grant Coordination Policy updates have
been made to provide additional instruction. The COImty Manager has initiated a new program
called Expect Compliance at Every Level (XCEL), which is a self assessment tool designed to
allow mangers to formally assess and manage business risk, including internal control structures
and operations. All areas of county operations will take part in this initiative; however, the initial
focus is financial processes, including grants. Regular reporting to upper management is
required, resulting in increased quality control and accountability. Additionally, an XCEL
review will be performed specifically to determine an improved process for development of the
Schedule, seeking potential departmental and centralized controls to avoid this issue in the
future. The Grants Office will be responsible for accomplishing this analysis in coordination
with XCEL team experts by August 2009 and recommendations will be made to the County
Manager for implementation. Long term, project management enhancements to the County's
SAP system are expected to streamline the process and provide improved accuracy of
information.
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.
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Schedule of Prior Audit Findings (continued)
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.
Current Status
New desk monitoring policies and procedures have been implemented in FY2008. A desk
monitoring form has been designed and grant coordinators are now monitoring their
subrecipients on a regular basis. Desk monitorings are reported monthly to the HHS Director via
the Grant Section's monthly report. The Grant Operations Manager ensures compliance by
quarterly sample testing of active files. Feedback is given to the grant coordinators on the
quality, quantity and subject matter of the monitoring. Testing is conducted to ensure all active
files are reviewed by the Grants Operations Manager at least once during the year.
To ensure audit reports are received and reviewed annually, the Grants Section has implemented
Standard Operating Procedure # 1-116 which outlines the process for requesting subrecipient
audit reports. The reports are now requested annually in the December timeframe, to be received
no later than December 31st of each calendar year and reviewed by the assigned grant
coordinator by January 30th. A report is then forwarded to both the HHS Director and the Grants
Operations Manager by the Operations Coordinator. Request date has been added to the master
calendar. Current audit reports and debarment certification letters are now also required for new
subrecipients as part of the grant application submission process. Assigned grant coordinators
are responsible for checking EPLS for all subrecipients, vendors and contractors associated with
any funded activity.
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Schedule of Prior Audit Findings (continued)
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 CDBO.
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.
Current Status
This finding has been resolved as each fiscal staff member responsible for signing off on
expenditures has been given a list of all account expenditures codes for HOME and CDBO 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.
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Schedule of Prior Audit Findings (continued)
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.
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.
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Schedule of Prior Audit Findings (continued)
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 time sheet. In addition, the County
should implement a process to provide the time sheets to the payroll department on a periodic
basis to match the related payroll allocated to each grant (as based on the PAR), to the actual
time spent working on the federal/state grant based on the after-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
I) 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.
Current Status
See current year finding 2008-1.
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Schedule of Prior Audit Findings (continued)
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 nwnbers 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.
Recommendation
We recommend that the County/Department of Housing and Hwnan 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 nwnbers 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,.
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Schedule of Prior Audit Findings (continued)
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
As stated in the corrective action plan above, HHS fiscal staff has developed a HOME match log
to track all HOME expenditure that require match and where the matching funds originate. With
each drawn down of a HOME project, the corresponding match is docwnented on the log in
compliance with 24 CFR 92.504.
Additionally, the HOME Match Report was completed and submitted with the Consolidated
Annual Performance and Evaluation Report (CAPER).
In addition, the Department has developed a nwnber of matrices that are completed and others
that are scheduled to be completed. Each matrix outlines the Federal program guidelines,
procedures in place, monitoring of those procedures and any action needed to take. A HOME
matrix was developed, reviewed and implemented by the Department.
Finding 2007-13
Federal Program Information
U.s. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
CFDA No. 14.239
Condition/Context
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 oflow-income housing.
Recommendation
We recommend that the CountylDepartment of Housing and Hwnan 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.
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Schedule of Prior Audit Findings (continued)
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 CDBO 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
HUD 60002, Section 3 Summary Report, Economic Opportunities for Low- and Very- Low
Income Persons form are now part of the agreement award package and reviewed at the pre-
construction meeting for each project over $200,000. The reporting dates have now been
included in the Department's Master Calendar. Submission of the Section 3 report along with a
copy of the Consolidated Annual Performance and Evaluation Report (CAPER) is submitted
annually per HUD requirements prior to Oct 1 sl annually.
In addition, the Department has developed a number of matrices that are completed and others
that are scheduled to be completed. Each matrix outlines the Federal program guidelines,
procedures in place, monitoring of those procedures and any action needed to take. A HOME
matrix was developed, reviewed and implemented by the Department.
Finding 2007-14
State Program Information
Florida Housing Finance Corporation (the Corporation)
State Housing Initiatives Partnership Program (SHIP)
CSFA No. 52.901
Condition/Context
The financial information included in the submitted Annual Report was not reconciled to the
County's general ledger. Accordingly, we were unable to validate the amount of expenditures
reported in the Annual Report. Additionally, we noted that there were no amounts reported for
"program income (interest)" for the 2004/2005 and 2005/2006 grant award periods, however,
interest was earned on the unspent portion of the respective advances and should have been
reflected as program revenue.
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Schedule of Prior Audit Findings (continued)
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 ftled
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 staff s ability to reconcile with the
general ledger when preparing the SHIP Annual Report.
Current Status
See current year finding 2008-5.
Finding 2007-15
Federal Program information
U.S. Department of Housing and Urban Development (RUD)
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.
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Schedule of Prior Audit Findings (continued)
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
Debarment certification letters are now also required for new subrecipients as part of the grant
application submission process. A subrecipient folder checklist has now been implemented to
ensure compliance. Assigned Grant Coordinators check all subrecipients, vendors and
contractors against the EPLS listing. Screen Prints of EPLS listing are made to prove
verification and are included in the file.
Finding 2007-16
Federal Program Information
U.S. Department of Housing and Urban Development (BUD)
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 I,
2006 to June 30, 2007 specified that the total amount of award was $2,400,655. However, this
award amount relates to the 2007-2008 entitlement for the program year that began on July I,
2007. Accordingly, it appears that the incorrect award was used to complete this report.
The expenditures reported in the C04PR26 - CDBG Financial Summary report for the period of
July I, 2006 through June 30, 2007 based on the !DIS system had not been appropriately
reconciled to the County's general ledger.
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Schedule of Prior Audit Findings (continued)
Recommendation
The County should implement procedures that require that financial reports extracted from IDIS
be reconciled to the general ledger and reviewed and approved by appropriate staff on a timely
basis. Evidence of the reconciliation and of the review should be documented and retained.
Performance reports should be thoroughly reviewed for accuracy and completeness before they
are submitted.
Planned Corrective Action
I) Housing and Human Services (HHS) staff will review the HUD program guidelines
regarding report submission requirements.
2) HHS staff is in the process of development a reporting calendar whereas all HUD reports will
be submitted in a timely manner.
3) Report Form 60003, Section 3 Summary Report will be completed and submitted prior to the
deadline of September 30 of each year.
Current Status
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 C04PR26.
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.
The following findings were reported by the County's prior auditor for the year ended
September 30, 2006.
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Schedule of Prior Audit Findings (continued)
Finding 2006-2
CFDA Number:
Award Numbers:
Award Years:
U.S. Department of Housing and Urban Development
Community Deve]opment B]ock Grant (CDBG)
Home Investment Partnerships Program (HOME)
#]4.2]8, ]4.239
M-05-UC-]202I7, B-04-UC-]200] 6, B-05-UC-]200]6
2004,2005
Federa] Agency:
Program:
Recommendation
The County has now completed an Environmental Review Record for each of the projects
mentioned in this finding. Environmental reviews should be completed for each project prior to
!DIS set-up and prior to expending any grant funds. To ensure completion of environmental
assessments, we recommend implementation of oversight controls. After each ERR is completed,
it should (I) be signed and dated by the appropriate staff member and (2) be reviewed and
approved by management. The approved ERR should then be forwarded to the person
responsible for !DIS set-up (to initiate this process) and subsequently placed in the appropriate
file. We recommend the County update its policies and procedures to document all controls and
processes associated with environmental reviews.
Management's Response
Collier County concurs with this finding and as indicated in the recommendation above has
already implemented additional environmental practices and procedures. Consequently, our
positive completion of all environmental reviews and implementation of additional practices and
procedures has validated all HUD eligible activities and any and a1] questioned costs associated
with these and future projects.
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Schedule of Prior Audit Findings (continued)
Current Year Status
Collier County Housing and Htunan Services Department has updated the Environmental
Review policies and procedures already in place to reflect the process in a more comprehensive
and detailed manner when completing the Environmental Reviews (ERR). To ensure compliance
with HUD regulations, Collier County will require the appropriate staff members to attend HUD
sponsored Environmental training. Staff has attended HUD Environmental training as required.
Another level of control added to the Environmental Review process is the review of each of the
ERRs by the Grants Operations Coordinator (GOC) after the Grants Management Coordinators
complete ERR documents for their projects/activities to determine the appropriate level of
clearance. The GOC will check the ERRs to make sure the projects/activities have correctly been
categorized as to the level of environmental review required, therefore assuring that the
established procedures have been followed and all HUD required forms are included in the ERR.
Finding 2006-3
Federal Agency:
Program:
CFDA Ntunber:
Award Ntunbers:
Award Years:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-120217, M-04-UC-120217, M-05-UC-120217
2003,2004,2005
Recommendation
We recommend formal policies and procedures with respect to Community Housing
Development Organization (CHDO) certifications. The policies should address initial CHDO
certification as well as CHDO re-certifications, and require completion of an annual checklist.
For initial certifications, the County should have doctunentation to support each item on this
checklist. Documentation required for re-certifications should also be described. To ensure
proper controls are in place, we recommend coordination of CHDO doctunentation by one
individual and review and approval by another.
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Schedule of Prior Audit Findings (continued)
Management's Response
Collier County Housing Develooment Corporation (CCHDC)
Low Income Community Input: The by-laws of CCHDC include a statement of compliance that
CCHDC would create a "process for low income community input." CCHDC did adopt by
Board motion a formal written process for low income community input. CCHDC' s actions since
its inception have reinforced this policy. CCHDC has now adopted an official corporate
resolution on January 11, 2007 validating that their official policy of low income community
input has been in existence since creation of the organization. Low income Board representation:
As part of the County's CHDO Certification checklist process, low-income board participation is
verified by staff. CCHDC has always and continues to maintain their required minimum number
oflow income board members. CHDO Certification Date: The certification process for CCHDC
occurred over approximately a 9 month period. On December 8, 2005 county staff attended the
Board meeting where the CCHDC adopted the two remaining policy items, thus completing all
of the HUD checklist requirements for their CHDO certification status.
Emnowerment Alliance of Southwest Florida (EASF)
CHDO Low-income community input and CHDO Capacity: EASF has been a State of Florida
certified CHDO since 2002. The State guidelines for CHDO certification are identical to HUD
guidelines. Documentation of State CHDO approval is on file with Collier County. EASF has
been operating in Collier County since 2000 which substantiates their capacity and experience
working in the low-income community ofImmokalee.
Big Cyoress Housing Corporation
CDHO Capacity and Staffing: Big Cypress CHDO operates as a subsidiary of Everglades
Community Association. The staff of the organization is allocated to the parent organization
supporting the CHDO and charges their time accordingly. Everglades Community Association
operates 3 certified CHDOs throughout Florida in Collier, Manatee, and Miami-Dade counties
utilizing the same staffing relationships. Everglades Community Association and its subsidiaries
have developed over 1,000 units throughout Florida. It is common practice for nonprofits to
create new corporate entities for each new housing development. As a result, staff remains on the
parent corporation's payroll for administrative expediency. Big Cypress retains the staff talent by
absorbing the appropriate cost of their share of the parent corporation's payroll cost.
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Schedule of Prior Audit Findings (continued)
Chllpter 8 of Building HOME (page 8-11) specifically provides for alternative staffing plans that
would allow this staffing arrangement to satisfy the requirement for staff capacity and
experience, Big Cypress Housing Corporation developed and owns the 79-unit Main Street
Village in Immokalee. In addition, Steve Kirk, President and Executive Director received a
national award from the Housing Assistance Council in Washington, D.C. in December 2006 for
his efforts to develop housing for migrant farm workers, In essence, it is our opinion, that this
CHDO meets the HOME requirements in substance over form.
General
Collier County is confident that all three organizations have been appropriately certified as
Community Housing Development Organizations (CHDOs) and that all expenditures are in
compliance with HUD HOME regulations. The HUD CHDO Certification checklist will
continue to be used annually for recertifying all organizations seeking CHDO status in Collier
County.
Current Year Status
The HUD CHDO Certification checklist is used annually to recertify all organizations seeking
CHDO status in Collier County. It is the responsibility of one Grant Coordinator to certify the
CHDO status which is then confumed by a member of the HHS management team. All
paperwork is contained within the, files of the organizations seeking CHDO status.
CCHDC: As part of the recertification process, Collier County Housing and Human Services
requires CHDO's to complete an HUD CHDO Certification annual checklist. Low-income board
participation is noted on CCHDC's By-laws, corporate resolution and board list.
EASF: As part of the recertification process, Collier County Housing and Human Services
requires CHDO's to complete an HUD CHDO Certification annual checklist. Low-income board
participation is noted on EASF's by-laws, board resolution, and board list.
BCHC: As part of the recertification process, Collier County Housing and Human Services
requires CHDO's to complete an HUD CHDO Certification annual checklist. Low-income board
participation is noted on Big Cypress' by-laws, board resolution and board list.
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Schedule of Prior Audit Findings (continued)
Finding 2006-4
Federal Agency:
Program:
CFDA Number:
Award Numbers:
Award Years:
U.S, Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14,239
M-05-UC-120217
2005
Recommendation
We recommend thorough research and review of CHDO requirements prior to entering into a
contractual agreement. Additional review and approval procedures should be developed with
respect to CHOO expenditures to ensure that all conditions are met prior to the release of any
CHDO funds, We recommend formal documentation of all CHOO requirements and controls,
Management's Response
Collier County reviewed HUD HOME rules and made the determination that the Collier County
Housing Development Corporation (CCHDC) was acting as a developer in the case of the Cirrus
Pointe project. The joint venture agreement between CCHDC and Jim Fields states that both
parties are responsible for the development of the project. This contractual agreement details the
property owner and the CHDO's specific obligations to bring this project from conception to
completion, "The parties desire to form a joint venture for the development and sale of the parcel
according to this agreement, The parties hereby create a Joint Venture for the construction and
sale of 108 residential condominium units on the parceL" In addition, the CHOO will be
involved in efforts to secure additional fmancing for this project and the prequalification and sale
of the affordable units, HUD encourages CHOO's to develop partnerships in order to more
successfully develop, construct, fmance and sell affordable housing, According to HUD
regulations a CHOO is defined as a "Developer" when it "has a contractual obligation to a
property owner to develop a project." In addition, "In the Developer role, the CHDO carries out
some or all of the principal project development activities." (Building HOME pgs 8-12 and 8-
15). On January 16, 2007, staff requested clarification from the Miami HUD office on this
matter,
Corrective Action: Attend training on CCHDO's sponsored by the National Association for
County, Community and Economic Development in June, 2007 and update the certification
checklist and policies and procedures to reflect the training within 30 days,
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Schedule of Prior Audit Findings (continued)
Current Year Status
Because of the transition of staff members in Housing and Hwnan Services, attendance at the
CHDO training in June was not possible. This training was attended by staff and all internal
practices and procedures were updated to reflect any changes from the training. In a conference
call with the Miami Field Office, it was determined that HUD would not render an opinion based
on the audit. For future CHDO contractual agreements, technical assistance will be requested to
clarify CHDO requirements and all proposed CHDO expenditures will be reviewed to ensure
that all conditions are met prior to the release of funds.
Finding 2006-5
Federal Agency:
Program:
CFDA Nwnber:
Award Nwnber:
Award year:
u.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-05-UC-120217
2005
Recommendation
We recommend the County review any future joint venture agreements that are associated with
CHDO set-aside funds and ensure that the requirements described above are met prior to the
expenditure of HOME funds.
Management's Response
Collier County will continue to review all joint venture (N) agreements as an integral part of its
evaluation of HOME CHDO projects and their compliance with HUD regulations.
Current Year Status
Staff attended Joint Venture training on April 19, 2007. The staff members then provided in
house training for the rest of the Grants staff on July 16, 2007. Legal docwnents continue to be
reviewed by the County Attorney. The contract with the Cirrus Pointe was extended by the
Board of County Commissioners for the work to be completed by 12/09. Staff is continuing to
monitor this project. Although the project is permitted, due to the downturn in the housing
market, no construction has commenced at this time. Housing and Human Services grants staff is
providing technical assistance to the developer to ensure a successful completion of this project.
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Schedule of Prior Audit Findings (continued)
Finding 2006-6
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
u.s. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-I202I7
2003
Recommendation
We recommend the County develop and utilize a checklist describing all documentation
requirements for real property acquisitions. Management level personnel should review and
formally approve all significant steps (as described on the checklist) in the property acquisition
process. We also recommend sending any future Uniform Relocation Act (ORA) letters via
"certified" mail to document compliance with the above-noted requirements.
Management's Response
With regards to this land acquisition activity, the seller was delinquently notified of all URA
requirements by the co-developer of the project, Beneficial Communities. Collier County has
implemented a project checklist requiring management approval certifying URA requirements
have been met by sub-recipients prior to disbursement of funds.
Current Year Status
Staff attended URA training in April 2007. Policies and procedures were updated to reflect the
training in July, 2007. Subrecipients will receive training and technical assistance on policies and
procedures regarding the Uniform Relocation Act. Appropriate paperwork will be on file,
including documentation of URA letters sent by certified mail.
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Collier County, Florida
Schedule of Prior Audit Findings (continued)
Finding 2006-7
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-120217, M-04-UC-120217
2003,2004
Recommendation
As noted in this finding, the County has already corrected this error. This was the first year the
County utilized HOME funds for a tenant-based rental assistance (TBRA) program. In the future,
we recommend careful review of all HOME regulations and guidance when starting
programs/projects that are new to the County.
Management's Response
Collier County has corrected this situation.
Current Year Status
Collier County Housing and Human Services will carefully review all procedures and regulations
before starting new programs. Staff members will attend the requisite training as it is offered and
request technical assistance from the Miami Field Office. The department will scrutinize
administrative costs and ensure these costs are expended from the appropriate categories.
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Collier County, Florida
Schedule of Prior Audit Findings (continued)
Finding 2006-8
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-120217, M-04-UC-120217, M-05-UC-120217
2003,2004,2005
Recommendation
We recommend the County develop detailed policies and procedures with respect to HOME
match and provide training for all personnel involved in the HOME match process. As part of
this process, the County needs to develop procedures to separately identify SHIP "match" loans
and ensure repayment of these loans is deposited into the HOME Investment Trust Fund local
account. The County should revise and re- file its 2006 match report with HOD, based upon the
new procedures.
Management's Response
No HOME activities using SHIP match have been re-paid to Collier County. The situation
described in the recommendation has not occurred. Collier County will develop a detailed policy
and procedure to handle the re-payment of matched funds should the situation ever arise.
Current Year Status
The County uses SHIP funds as match contribution to the HOME funds. HOME recipients that
receive SHIP match will be identified and setup in IDIS. A written procedure to address this
issue has been completed.
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Schedule of Prior Audit Findings (continued)
Finding 2006-9
Federal Agency:
Program:
CFDA Number:
Award Number:
A ward Year:
U.S. Department of Housing and Urban Development
Community Development Block Grant (CDBG)
#14.218
B-04-UC-120016, B-05-UC-120016
2004,2005
Recommendation
We recommend Collier County Human Services provide payroll and/or other documentation to
support the cost of providing intake services. Any costs that cannot be supported by underlying
documentation should be returned to the CDBG program.
We recommend the County adhere to the payment and documentation standards established in its
contractual agreements. If changes are considered necessary, the County and its subrecipient
should amend the appropriate sections of the agreement.
The County should carefully consider all documentation and monitoring requirements prior to
entering into subrecipient agreements for medical-related services and other "Public Services"
(as defmed by the CDBG program). Such contracts often require significant oversight from both
a programmatic and financial management (documentation review) perspective.
Management's Response
All reimbursements made for these projects were made in accordance with the executed
contracts. Management continues to ensure that programmatic and fiscal controls are in place for
all public service projects and other CDBG eligible activities.
Current Year Status
This project was closed out on October 19, 2007. During the monitoring, it was observed that
each file contained sufficient documentation to support the cost of providing intake services.
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Schedule of Prior Audit Findings (continued)
Finding 2006-10
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-05-UC-120217
2005
Recommendation
The County utilized this program income prior to year-end and developed a process to
incorporate program income into its cash draw process. We recommend the County update its
written policies and procedures for cash draws to reflect the requirements associated with
program income.
Management's Response
Collier County concurs with this finding. Staff has developed policies and procedures to address
this situation as described by the auditor in the context/effect section above.
Current Year Status
The County received Home program income for the first time in FY 2006. The income was
spent, but not drawn in IDIS. Procedures are in place to ensure all future program income are
spent and drawn in IDIS before entitlement funds are used.
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Collier County, Florida
Schedule of Prior Audit Findings (continued)
Finding 2006-11
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-120217
2003
Recommendation
Using reasonable allocation methods, we recommend the County determine and document the
amount/cost of land associated with the 4 single-family units and the amount associated with the
51 apartment units. The County should then either:
(1) require Big Cypress to return the portion of HOME funds associated with the 51-unit
apartment complex; or
(2) amend its contractual agreement with Big Cypress to include the 51 units of rental
housing and impose the applicable "period of affordability" requirements for the
HOME program.
We also recommend the County clearly describe the intended use of HOME funds in its
contractual agreements. The County should not approve and fund HOME expenditures that are
not detailed in the contract "scope of work".
Management's Response
Collier County has amended this contractual agreement effective March 2, 2007 to include the
51 units of rental housing and the applicable period of affordability.
Current Year Status
This contract was amended in March 2007 to include all 55 units. All legal contracts, including
the scope of work, are reviewed by the County Attorney. The scope of work for each project
clearly reflects the intended use of all grant funding.
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Finding 2006-12
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
Recommendation
168 7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
U.S. Department of Housing and Urban Development
Community Development Block Grant (CDBG) and
Home Investment Partnerships Program (HOME)
#14.218 and #14.239
M-05-UC-120217, B-05-UC-120016
2005
We recommend the County continue utilizing the time sheet documentation process it developed
in FY 2006.
Management's Response
Collier County will continue utilizing the timesheet documentation process developed in FY
2006.
Current Year Status
Collier County Housing and Human Services continues to utilize the timesheet documentation
process for all grants staff members. Any new employees hired are also trained on the timesheet
documentation process. See also finding 2007-11 above.
Finding 2006-13
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
Recommendation
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-120217, M-04-UC-120217, M-05-UC-120217
2003,2004,2005
We recommend the County carefully review the language of all HOME contracts to ensure
compliance with 24 CFR 92.504. Written agreements should specifically address each provision
as described in this HOME regulation.
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Schedule of Prior Audit Findings (continued)
Management's Response
Collier County will review all contractual agreements to ensure they comply with all
requirements of 24 CFR including 92.504. Regarding the Big Cypress deed restrictions
referenced above, the developer requested an additional change to reflect a revised legal
description. This agreement has been reviewed by the County attorney's office and will be on the
agenda for approval by the Board of County Commissions in July 2007. All agreements are
reviewed by the County attorney's office. Management will pursue review by HUD source for
compliance with HUD legal sufficiency.
Current Year Status
The contract in question has been amended and approved by the Board of County
Commissioners. Additionally, the contracts from Housing and Human Services have undergone
a rigorous review process by the County Attorney, Purchasing and staff members with the Clerk
of Courts. With the approval of the 2009 Action Plan by the Board of County Commissioners,
contract templates will be included and submitted to HUD by May 15,2009.
Finding 2006-14
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
u.S. Department of Transportation
Highway Planning and Construction
#20.205
195431
October 1,2005 - September 30, 2006
Recommendation
KPMG recommends that the County implement procedures to ensure that Davis-Bacon Act
requirements are included in contracts and that certified payrolls are obtained from contractors
and subcontractors when required.
0902.1032557
229
16B 7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Management's Response
Management concurs with this fmding; however, proper steps to assure this problem does not
occur in the future have already been taken. This fmding pertains to a construction contract that
was let in 2004. At the time the contract was let, the Purchasing Department was not aware that
this project was to be grant funded and hence did not insert the requirements raised Wlder the
finding. The issue of grant compliance in certain COWlty contracts was brought to our attention
in a subsequent annual audit fmding. Purchasing staff formally addressed this issue in March
2006 by modifying the pre-bidding checklist. The modified list includes a determination of the
. funding source. If grant funds are part of the revenue for the project, the Purchasing staff inserts
the appropriate additional conditions to the bid and contract terms.
Current Year Status
A new Grants Coordinator with prior grant compliance experience was hired in JWle of 2007. All
newly executed LAP-funded and FTA-funded contracts continue to include the Davis-Bacon Act
requirements and are reviewed for updates. Currently, there are no nonlocal LAP projects in the
construction phase that would require the collection of certified payrolls. A written procedure has
been developed for future contracts which require certified payroll collection. This procedure
will include informing contractors at pre-bid meetings and post-award meetings that Davis
Bacon applies, and certified payroll records are a requirement of the project. Internal procedures
include informing project managers and budget analysts of Davis Bacon requirements as well as
identifYing which projects require payroll certification compliance. The Grants Coordinator will
monitor collection of the reports and be the official holder of record.
Finding 2006-15
Federal Agency:
Program:
CFDA Nwnber:
Award Number:
Award Year:
U.S. Department of Agriculture
Watershed Protection and Flood Prevention
#10.904
69-4209-6-1617
October 1,2005 - September 30, 2006
Recommendation
The COWlty should implement procedures to ensure that special provisions are included in
contracts when required by grant agreements.
0902.1032557
230
16B 7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Management's Response
Management concurs with this fmding; however, the contract was placed by the Purchasing
Department prior to the event that became the basis for the grant. The work was ordered by the
Stormwater Management Department pursuant to the clean up and removal of debris from
County drainage canals following Hurricane Wilma. The contract was placed by the Purchasing
Department several months prior to the event. The contract is available for use by any County
department and is not linked to a particular funding source or end user.
Current Year Status
A new Grants Coordinator with prior grant compliance was hired in June of 2007 and will
monitor all grants within the Transportation Division to ensure projects using grant funded
sources are properly procured following the requirements specific of the grantor.
Finding 2006-16
State Agency:
Program:
CFDA Number:
Award Number:
Award Year:
Florida Department of State
State Aid to Libraries
#45.030
06-ST-12
October I, 2005 - September 30, 2006
Recommendation
The County should implement procedures to ensure that reports are completed properly and that
adequate supporting documentation is maintained.
Management's Response
Management concurs with this finding. This reporting issue is related to staff turnover and
implementation of a new library automation system. Management will ensure that when staff
members are hired, they are trained to run the appropriate reports and cross trained with other
staff members. This will provide additional staff that can run and reproduce the reports when
needed and to show from where the information was derived. Prior to submittal, all reports will
be reviewed by cross trained staff and the director to verify the accuracy and completeness of
information provided. The Library will retain supporting documentation to be made available
after reports are submitted.
0902-1032557
231
168 7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Current Year Status
Director is compiling and reviewing all reports, with assistance from current employees. Library
has been unable to afford additional training from vendor. However, vendor is implementing an
on-line training program that will be evaluated and used if it appears to meet the Library needs
for report training. Library consulted February 23, 2009, with vendor concerning this newly
established on-line training program. Training program roll-out should be complete in Summer
2009. Library Director and one Branch Manager are scheduled to attend a general data reporting
training session on March 25, 2009. Although not specifically about Library's automation
system, the class should provide additional assistance in using standard office programs to
evaluate specific library data. Records and paper trail of information used as basis for reports are
being archived locally. Two additional staff members have been designated to report on and keep
track of particular data elements that are used to compile reports.
Finding 2006-17
State Agency:
Florida Department of Elder Affairs/Area Agency on Aging for
Southwest Florida, Inc.
Community Care for the Elderly
#65.010
CCE 304.203.06, CCE 302.203.05
July 1, 2005 - June 30, 2006 and July 1,2006 - June 30, 2007
Program:
CFDA Number:
Award Number:
Award Year:
Recommendation
The County should ensure authorization by someone other than the preparer is obtained in order
to properly segregate the duties of requesting and approving state reimbursement requests.
Management's Response
Management concurs with the finding and has implemented practices and procedures to resolve
this issue. The required reporting duties of preparer and approver have now been delegated to
separate individuals. Fiscal support staff has been trained to prepare the expenditure and request
for funds reports and have now accepted this responsibility. The reports will in turn be reviewed
for completeness and accuracy by the accounting supervisor, who will then sign off as the
approver.
0902.1032557
232
168 7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Current Year Status
The accounting staff implemented the practices and procedures as outlined in the Management's
Response. Fiscal staff has been trained to prepare the reports and now completes them with great
accuracy. The supervisor continues to sign off on the reports for completeness, timeliness and
accuracy.
Finding 2006-18
State Agency:
Program:
CFDA Number:
Award Year:
Florida Housing Finance Corporation
State Housing Initiatives Partnership (SHIP) Program
#52.901
2003/04, 2004/05
Recommendation
Reconciliations of both revenue and expense (between the SillP Annual Report and the general
ledger) should be formally documented, reviewed, and approved. Policies and procedures should
be written to describe the entire reporting process, including reconciliation controls, the manner
in which data is compiled and the documentation to be maintained.
Management's Response
As indicated in the finding the reconciliation of the SillP report and General Ledger has been
completed and are correct. The SillP Annual Report submitted to the State was correct. A policy
and procedure has been implemented requiring reconciliations to be completed for the SHIP
program on a monthly basis.
Current Year Status
Staff is working towards a monthly reconciliation of the SHIP program on a monthly basis. See
current year finding 2008-5 above.
Finding 2006-19
State Agency:
Program:
CFDA Number:
Award Year:
Florida Housing Finance Corporation
State Housing Initiatives Partnership (SHIP) Program
#52.901
2004/05
0902-1032557
233
168 7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Recommendation
The County budgeted for increased SHIP activity in FY 2007 and believes that they will meet the
encumbrance and expenditure requirements as of June 30, 2007. The County periodically
reviews the expenditure and encumbrance levels of the SHIP program. We recommend written
policies that address this process and formal documentation of this control on a quarterly (or
more frequently) basis.
Management's Response
Collier County agrees with this finding, however all 2004/2005 SHIP funds were not only
encumbered but also expended by December 31, 2006, six months prior to their statutory
expenditure deadline. Collier County has amended its LHAP to allow greater flexibility to
encumber and expend all SHIP funds consistent with statutory requirements. The State of Florida
was notified of the situation prior to July 2006 and agreed to the County's plan to encumber and
expend the SHIP funds in the fall of2006.
Current Year Status
Due to market conditions, the 2004/2005 funds could not be encumbered in a timely manner.
The State of Florida was notified of the situation and an extension was given. The SHIP
coordinator keeps a log on encumbered and spent activities.
Finding 2006-20
State Agency:
Program:
CFDA Number:
Award Year:
Florida Housing Finance Corporation
State Housing Initiatives Partnership (SHIP) Program
#52.901
2003/04, 2004/05, 2005/06
Recommendation
We recommend the County continue utilizing the timesheet documentation process it developed
in FY 2006.
Management's Response
Collier County will continue utilizing the timesheet documentation process developed in FY
2006.
0902-1032557
234
16B 7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Current Year Status
Collier County Housing and Human Services continues to utilize the timesheet documentation
process for all grants staff members. Any new employees hired are also trained on the timesheet
documentation process. See also finding 2007-11 above.
0902.1032557
235
168 7
THIS PAGE INTENTIONALLY LEFT BLANK
EXHIBIT E
FEDERAL CERTIFICA TIONS AND ASSURANCES
16B 7
168 7
.
65028
Federal Register/Vol. 73, No. ZlZ/Friday, October 31, ZOOB/Notices
APPENDIX A
FEDERAL FISCAL YEAR 2009 FfA CERTIFICATIONS AND ASSURANCES SIGNATURE PAGE
(Required of all Applicants for ITA assistance and aU FI'A Grantus with an active capital or formul4 project)
AFFIRMATION OF APPLICANT
Name of Applicanl: Collier County Board of County Commissioners
Name and Relationship of Authorized Representative:' Donna F i a 1 a, Cha i rwoman
BY SIGNING BELOW, on behalf of the Applican~ 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 foUow 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 (FI'A) in Federal Fiscal Year 2009.
Fr A intends that the certifications and assurances the Applicant selects on the other side of this document, as
representative of the certifications and assurances in this documen~ should apply, as provided, to each project for
which the Applicant secb now, or may later. seek F1'A assistance during Federal Fiscal Year 2009.
The Applicant affinns 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 Ff A, and acknowledges that the
Program Praud 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 Ff A.
Tb.e criminal provisions of 18 U.S.C. lOCH apply to any certification. assurance, or submission made in cormection
witb a Federal public transportation program authorized in 49 U.S.C. chapter 53 or any other statute
In signing this document'rJlare under penalnes of perjury that the foregomg certifications and assurances, and
any other statements mlJll me on behalf of the A licant are true and correct
. - 3-24-0'\
Signature Date:
Name Donna Fiala, Chairwoman
Authorized Representative of Applicant
AFFIRMATION OF APPLICANT'S ATTORNEY
For (NamtnfApplicant): Collier County Board of County Commissioners
As the undmigoed Attorney for the above IllllDed 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 affinn that, in my opinion, the certifications and assurances
have been legally made and constitute legal aDd binding obligations on the Applicant.
I further afflflT1 to the Applicant that, to the best of my knowledge, there is no legislation or litigation pending or
imminent that migh,!.Jd.versely affect the validity of these certifications and assurances, or of the performance of the
::::~_ S~IJ--R~~ Date: 3/~:!L01
Name Scott Teach, Deputy County Attorney
Attorney for Applicant
Eacb Applicant forFTA financial W1stInCC md each F1'A Grantee with an aclive capital or formula project must provide ~ AffU11lltion of
Applicant', Attorney pcrtaiI'lin& 10 the Applielllt'..1 capKity. 'The Applicuat may eater iu lipature In Ueu of the Anomey'l signature.
provided the Applicant hu on file IhiJ A1\'irmadaa, ,igned by the IUamey and dalcd Ibis Fedcr.1 fisCll year.
A TTESr:'
.' ., , ,-oUr',:'-
DM~ EIBROe~,~L~RK
BY:'. ' , ,~
tttst .. to 0Ia .
lil11l.ture 0111. '
.'// "
,r,
"
Federal Register/Vol. 73, No. Z12/Friday, October 31, 200B/Notices
168 7
APPENDIX A
65027
FEDERAL FISCAL YEAR 2009 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 theCalegorles it has selected:
Calnon Descriotlon
01. Assurances Required For Each Applicant.
02. Lobbying.
03. Procurement Compliance.
04. Protections for Private Providers of PubJic 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 Agreeme1it.
to. School Transportation Agreement.
11. Demand Responsive Service.
12. Alcohol Misuse and Prohibited Drug Use.
13. Interest and Other Finaocing Costs.
14. Intelligent Transponation Systems,
15, Urbanized Area Formula Program.
16, Clean Puels Grant Program.
17, Elderly Individuals and Individuals with Disabilities Formula Program and Pilot Program.
18. Nnnurbanlzed Area Formula Program for States.
19. Job Access and Reverse Commute Program.
20. New Freedom Program.
21. Paul S. Sarbanes Transit in Parks Program.
22. Tribal Transit Program.
23. Infrastructure Finance Projects.
24, Deposits of Federal Financial Assistance to a State Infrastructure Banks.
./
./
V
./
./
./
./
../
,/
,/
../
./
./
../
V
./
V
/
./
./
V
/
.;
168 7
EXHIBIT F
DOES NOT APPL Y
16B 7
EXHIBIT G
APPLICANT CERTIFICA TION AND ASSURANCE TO FDOT
168 .,
APPLIES TO APPLICANTS FOR CAPITAL ASSISTANCE
EXHIBIT G
APPLICANT CERTIFICATION AND ASSURANCE TO FOOT
To be completed and signed by an individual authorized by the governing board
of the applicant agency and submitted with the grant application.
The Collier Countv Board of Countv Commissioners certifies and assures to the Florida Department of
Transportation in regard to its Application under U,S,C, Section 5311 dated 3- a~a:\ :
1) It shall adhere to all Certifications and Assurances made to the federal government in its
Application,
2) It shall comply with Section 341,051 Florida Statutes and Chapter 14-73 Florida Administrative
Code,
3) It has the fiscal and managerial capability and legal authority to file the application,
4) Local matching funds will be available to purchase vehicles/equipment at the time an order is
placed,
5) It will carry adequate insurance to maintain, repair, or replace project vehicles/equipment in the
event of loss or damage due to an accident or casualty,
6) It will maintain project vehicles/equipment in good working order for the useful life of the
vehicles/equipment
7) It will return project vehicies/equipment to the Department if, for any reason, they are no longer
needed or used for the purpose intended.
8) It recognizes the Department's authority to remove vehicles/equipment from its premises, at no
cost to the Department, if the Department determines the vehicles/equipment are not used for the
purpose intended, improperly maintained, uninsured, or operated unsafely,
9) It will not enter into any lease of project vehicles/equipment or contract for transportation services
with any third party without prior approval of the Department
10) It will notify the Department within 24 hours of any accident or casualty involving project
vehicles/equipment, and submit related reports as required by the Department
11) It will submit an annual financial audit report to the Department, if required by the Department
Date:
3-1-4-0C\
ATTE$T
DWIGHT E. BROCK.~LERK
BY: ,
AtteSt IS to a\I
.tgnat....<!f\l.
Donna Fiala hairwoman
Authorized RjIj e ent,at, ive and Titlej _
'>,'1"\~ ~~-4
(Signature of authorized representative)
I
APPE;~# ;;;::2-
- ; . --- .-
Dt'p,r:: C~__y
168 7
EXHIBIT H
FTA SECTION 5333(b) ASSURANCE
168 7
APPLIES TO ALL APPLICANTS
EXHIBIT H
FT A 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
~-~~-Oq
Donna Fiala Chairwoman
(Typed name d title of authoriz
representative)
ATTEST
DWIGHT E. BROCK, CLERK
B~~ (Signature Au ortzea Representative
'1~o'~/(~p'icants must complete the follow/ng form and submit it with the above Assurance.
LISTING OF RECIPIENTS, OTHER ELIGIBLE SURFACE TRANSPORTA TlON PROVIDERS, AND LABOR
ORGANIZA TlONS REPRESENTING EMPLOYEES OF SUCH PROVIDERS, IF ANY
(See Appendix for Examplel
2 3 4
1 Site Project by Name, Identify Other Eligible Identify Unions (and
Identify Recipients of Description, and Provide, Surface Transportation Providers) Representing
Transportation Assistance (e.g. Recipient, other Providers (Type of Employees of Providers in
Under this Grant. Agency, or Contractor) Service) Columns 1, 2, and 3
Co/lier County Board of Application for Section ColI/er Area Transit Transport Workers
County Commissioners 5311 funds for Capital (Urban Transit Servicel
Assistance for FY09 for Un/on
Collier ArBS Transit to 122 Dix/e Lane
provide public Coco Beach, FL 32931
transportation SBN;C8 to
residents of rUfal areas of
Collier County traveling
within the rural are8
and/or to the adjacent
urban area and return to
rural domicile.
.... .....
. I
~If/l7A~
.\,dIIhoo..Y
. ..._~... nf.'L~_~~~~...<o_ .:.
16B 7
EXHIBIT I
Exhibit I does not applv. Collier County's application is not related to
construction and/or acquisition of facilities.
168 7
EXHIBIT A
SYSTEM DESCRIPTION
EXHIBIT A
16B
7
SYSTEM DESCRIPTION FROM THE TRANSPORTATION SERVICE
DEVELOPMENT PLAN
INTRODUCTION TO THE SERVICE AREA
Background
Collier County Government's Alternative Transportation Modes Transportation Department
serves as the Community Transportation Coordinator (CTC) for Collier County.
Collier County CTC is considered a complete brokerage, contracting all fixed-route, paratransit,
and transportation disadvantaged operations to McDonald Transit who operates as Collier Area
Transit (CAT). CAT obtains prior authorization for all trips (ADA, TD, and Medicaid), schedules
the trip(s) and invoices the Collier County Alternative Transportation Modes Department on a
monthly basis.
Collier Area Transit operates nine routes on a fixed-route system. The entire fleet is equipped
with lifts that are compatible with the Americans with Disabilities Act of 1990 (ADA), CAT sub-
contracts with private operators to provide TD paratransit service throughout the remaining
portions of Collier County.
As the management company for the CTC, CAT performs the basic elements of coordination for
the paratransit program in Collier County, e.g., call intake, certification, eligibility, reservations,
scheduling, transportation, reporting, cost-sharing and information sharing, Collier County
provides administrative support such as grant writing, planning, budgeting, and public
information and also program approval for all aspects of the Paratransit program. Three distinct
transportation programs are provided under Collier Area Transit's Paratransit Program:
Americans with Disabilities Act (ADA), Transportation Disadvantaged (TD) and Medicaid.
The ADA program provides service to people who reside within % miles of an existing CAT bus
route and have transportation needs that fall within the service schedule of CAT, but cannot
access the bus system due to a disability,
The TD program provides service to people residing in areas where CAT bus routes are not
available and who have no other means of transportation,
The Medicaid program provides transportation to Medicaid eligible people who cannot travel by
the CAT bus routes and have no other means of transportation,
Collier Area Transit currently employs seventy-four people.
168 7
Collier Area Transit Ridership History
FISCAL YEAR TOTAL
FY01 97,571
FY02 324,037
FY03 475,820
FY04 627,824
FY05 951,601
FY06 1,052,536
FY07 1,180,147
FY08 1,166,358
Collier Area Transit Ridership on the 5311 Route in the Township of Immokalee, Florida
OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP TOTAL
FY06 3,126 5,984 6,120 6,610 5,634 6,283 3,587 4,199 5,430 5,923 6,099 4,835 58,995
FY07 5,708 6,553 5,622 6,888 5,958 6,452 3,940 5,325 5,382 5,548 5,711 5,532 68,619
FY08 6,748 5,411 5,564 6,293 8,593 7,867 8,412 8,520 9,821 8,926 8,303 7,520 91,978
FY09 8,900 7,469 7,798
Collier Area Transit's Route 8 (5311 Route) serves the township of Immokalee, FL, which is
situated in the rural Northeast portion of Collier County. Route 8 is currently the only one of
nine routes receiving FTA 5311 funds. The 2000 US Census estimated the population of
Immokalee, FL was 21,845, The 2008 population estimate of Immokalee is 25,946. Collier
Area Transit transported the equivalent of 34% of the total population of Immokalee, FL during
the month of October 2008. Ridership on Collier Area Transit's 5311 Route in the Township of
Immokalee, Florida is showing a steady increase in ridership, Capacity issues were addressed
with the expansion of Collier Area Transit's 5311 Route occurred at the end of January 2008, A
reverse route service was added to Route 8 (the Immokalee Circulator, which doubled the
service on this route. This route is critical to ensure the transportation needs of the elderly,
disabled, and low income citizen's of Immokalee, Florida are met.
MEMORANDUM
Date: March 26, 2009
To: Glama Carter,
Principal Planner-CAT
From: Martha Vergara, Deputy Clerk
Minutes & Records Department
Re: Federal Transit Agency Section 5311 Grant
Enclosed please find one original document as referenced above,
(Agenda Item #16B7), approved by the Board on Tuesday, March
24,2009.
Please forward the fully executed document referenced above to
the Minutes and Records Department to be kept in the Boards
official records.
Tfyou should have any questions, please contact our department at
252-7240.
Thank you.
16B-7
169~7
RESOLUTION NO. 2009-69
A RESOLUTION BY THE BOARD OF COUNTY COMMISSIONERS,
COLLIER COUNTY, FLORIDA, AUTHORIZING THE CHAIRMAN
TO APPLY FOR A FEDERAL TRANSIT AGENCY SECTION 5311
GRANT, TO REVISE AND EXECUTE ANY REQUIRED
DOCUMENTATION, AND TO ACCEPT, ON BEHALF OF THE
COUNTY, ANY SUCH GRANT A WARDED.
WHEREAS, 49 U.S.C. ~ 5311 authorizes the Secretary of Transportation to make grants and
loans to local govemment 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 rura1
transportation services to the residents of Collier County; and
WHEREAS, the Board of County Commissioners of Collier County, Florida, has 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 of Collier
County, Florida, that:
I. The Chairman is hereby authorized to revise and execute any and all documents
necessary to apply for the Federal Transit Administration Section 5311 Grant, including
executing the Section 5333 (b) Assurance, a copy of which documentations are attached
hereto, to approve any budget amendments necessary to receive these funds, and to
accept these funds on behalf of the County.
2. Any decision to terminate or otherwise not accept the Grant shall first require approval
by the Board of County Commissioners as an agenda item.
3. This Resolution shall be effective immediately upon signature by the Chairman.
This Resolution adopted after motion, second, and majority vote favoring same, this 24th day of
March, 2009.
DATED~, ';,
ATTBST: c'>
DWIGHi E. BROCK~ Clerk
'-....t!. I
';,Ctt'JtO,aI .
tt9Utw't 0111'
Sco R. Teach,
Deputy County Attorney
d legal sufficiency:
16 B ~7
BOARD OF COUNTY COMMISSIONERS OF
COLLIER COUNTY, FLORIDA
~ '
By: ~ d~~
Donna Fia a, ChaIrman
State 01 fL.ORIOi'.
;ounty of COLLIER
I HEREBY CERTIFY THIIT U1l91s a true....
:orrect CODY Ol!l q,!c:~mem on file In
Board Minutll!\..a.ri.cl ;;;:";"r~ot Collier eouRtt
N2~ESS '1l'!Y tllinf:flIri9'..&fr.-cr.a1 seal tbla
~ aa1>Qt rv'litYd\ ('J..DAq
:-", "..::/ . :~~
:>WIGHT &.; BROC.~. CLERK Qf COUll'll
~..'-
168 ,7
APPLIES TO APPLICANTS FOR CAPITAL STIMULUS ASSISTANCE
Checklist for Application Completeness
Name of Applicant: Collier County Board of County Commissioners
Check one: New Applicant
Recurring Applicant x
The following must be included in the Application for Section 5311 Capital Assistance in the order
listed.
../ This checklist
./ Applicant's cover letter and 2 copies of the governing board's Resolution
V Application for Federal Assistance (Form 424, Code 20.509)
y Forms C-1 and C-2 (Operating and Administrative Expenses & Revenues)
./ Form C-3 (Current Vehicle and Transportation Equipment Inventory)
../ Form C-4 (Capital Request)
V Exhibit A-1: Fact Sheet
J Exhibit B: Proposed Project Description
./' Exhibit C: Public Hearing and Publisher's Affidavit (public agencies only)
J Exhibit 0: Single Audit Act, and a copy of the latest audit, if applicable
"11l Exhibit 0-1: Certification of Exemption from Single Audit Act, if applicable
.; Exhibit E: Federal Certifications and Assurances
"!JJ!. Exhibit F: Certification of Equivalent Service (if grant is for non-accessible vehicles)
/ Exhibit G: Applicant Certification and Assurance to FOOT
./ Exhibit H: FTA Section 5333(b) Assurance
tJ I" Exhibit I: Protection of the Environment (if grant is for facilities)
Additional documents required from New Applicants:
v
Exhibit A: Current System Description
26
Co~er County
-- ~--
- -
Transportation Services Division
168 '7
March 6, 2009
Ms. Jan Parham
Florida Department of Transportation
Post Office Box 1249
Bartow, FL 33830-1249
RE: 5311 FY 09 ARRA Grant Application Submittal
Dear Ms. Parham:
Collier County Board of County Commissioners submits this draft Application for Section 5311 ARRA Program
Capital Stimulus 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 this 6th day of March, 2009 with two original resolutions authorizing the Chairman of
the Board of County Commissioners to sign and execute this application and any other supporting documentation.
All appropriate signatures on these documents will be obtained and will be forwarded to you immediately after.
Thank you for your assistance in this matter.
Sincerely,
~P~""
Alternative Transportation Modes
Collier County
Enclosures
cc: Michelle E. Arnold, Alternative Transportation Modes Director
Norman Feder, Transportation Administrator
Therese Stanley, Operations Support Manager
t;;\
~
Transportation SeIVlC€S OMSlm . 2885 South Horseshoe Dnve ' Naples Flonda 34104 . 239,252,8192 ' FAX 239,252,2726
168 7
APPLICATION FOR
Version 7/03
FEDERAL ASSISTANCE 2. DATE SUBMITTED __ ____._,..____l:pp'icant Identi~~r .
03.09.09 ..--
1. TYPE OF SUBMISSION: 3. DATE RECEIVED BY STATE j State Application Identifier
Application Pre~applicatjon TDATE RECEIVED BY FEDERAL AGENCY I
U Construction EJ Construction I Federal Identifier
m Non-Construction t7I Non-Construction l__ I
5. APPLICANT INFORMATION . ---~._-
Legal Name: Ornanizational Unit:
Collier County Board of County Commissioners Department:
Alternative Transportation Modes
Organizational DUNS: Division:
Collier County Transportation
Address: Name and telephone number of person to be contacted on matters
Street: involving this application (give area code)
2885 S. Horseshoe Dr Prefix: i First Name"
-..-----.- --.- _ .~_~_____________L~~~h_e,I!~ . .-..--
City: Middle Name
Naples E
County: ...-.-.. ._~._-- -..- -_.._. _..._._--------~_.._... --
Last Name
Collier Arnold
State: ---_.._--~~.__.
Zip Code Suffix:
FL 34104
Country: Email:
USA Glamacarter@colliergov.net
6. EMPLOYER IDENTIFICATION NUMBER (EIN)' Phone Number (give area code) Fax Number (give area code)
1fI@]-@]@]I9JH5J [5] ~J (239) 252.5832 (239) 252.5899
8. TYPE OF APPLICATION: 7. TYPE OF APPLICANT: (See back of form for Application Types)
hi' New fT'"1 Continuation r Revision B County
If Revision, enter appropriate letter(s) in box(es) Other (specify)
(See back of form for description of letters.) IJ
Other (specify) 9. NAME OF FEDERAL AGENCY: ,
Federal Transit Administration I
10. CATALOG OF FEDERAL DOMESTIC ASSISTANCE NUMBER: 11. DESCRIPTIVE TITLE OF APPLICANT'S PROJECT:
[2]101-151101191 Capital improvements:
1. Electronic fare boxes
TITLE (Name of pro~ram): 2. AVL
Nonurbanized Area ormula Program
12. AREAS AFFECTED BY PROJECT (Cities, Counties, States, etc.): 3. Bus Shelters
Community of Immokalee, Naples, Everglades City, Marco Island, Collier County
13. PROPOSED PROJECT 14. CONGRESSIONAL DISTRICTS OF:
Start Date: I Ending Date: a. Applicant b. Project
6.15.09 14 14
15. ESTIMATED FUNDING: ~~. IS APPLICATION SUBJECT TO REVIEW BY STATE EXECUTIVE
RDER 12372 PROCESS?
a. Federal a. Yes. fil THIS PREAPPLlCATION/APPLlCATION WAS MADE
315.091 AVAILABLE TO THE STATE EXECUTIVE ORDER 12372
b. Applicant 0 PROCESS FOR REVIEW ON
eState DATE 3.9.09
0
d. Local $ b. No. 11 PROGRAM IS NOT COVERED BY E 0.12372
0
e, Other $ 1= OR PROGRAM HAS NOT BEEN SELECTED BY STATE
0 FOR REVIEW
f. Program Income 0 17. IS THE APPLICANT DELINQUENT ON ANY FEDERAL DEeT?
9. TOTAL 315.091 o Yes If "Yes" attach an explanation. 111'1 No
18. TO THE BEST OF MY KNOWLEDGE AND eELIEF, ALL DATA IN THIS APPLICATION/PREAPPLlCATION ARE TRUE AND CORRECT. THE
~OCUMENT HAS BEEN DULY AUTHORIZED BY THE GOVERNING BODY OF THE APPLICANT AND THE APPLICANT WILL COMPLY WITH THE
TTACHED ASSURANCES IF THE ASSISTANCE IS AWARDED.
a. Authorized Re resentative
M'ifix First Name Middle Name
Donna
Last Name ... lSuffix
Fiala
b. Title oJ ~ Jommission~rs I . T~~ephone Number (give area code)
Chairwoman of the Collier County Board of Co - 239 252.8097
kt Signature of Authorized Representative ~ l. . ,:', ~ .77. . Date Sfg'hed 3-2...4 0'1
..
PrevIous EdItion Usable
Authorized for Local Reoroduction
!'/
Standard Form 424 (Rev.9-2003)
(~. ~"Y1zL-:/ :
Deputy County Attorney
168 7
-
Part A
Form C-l
CURRENT VEHICLE AND TRANSPORTATION EQUIPMENT INVENTORY
Fleet: Vehicles by Department/Cost Center
Page 1 of2
16B 7
Co~r County
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Equipment List for Department/Cost Center 138336
Pieces: 31 Total Cost: $4,828,323.44
Click ,))1 Equip .Ii [mk f()f l,ifccycle (\\SI.-; and MIi("ag(~
Equip # Cost Date Acq License Color Year Make Model Latest PM SkedDate
# Mileage Due?
010063 $112.770.56 01/1712001 196890 While 2001 BLUEBIRD TRANSIT 96195 YES NONE
BUS
010066 $112.770.56 01/25/2001 196891 White 2001 BLUEBIRD TRANSIT 70100 YES NONE
BUS
010067 $112.77056 01/25/2001 196892 While 2001 BLUEBIRD TRANSIT 124381 YES NONE
BUS
010071 $112.770.56 02/06/2001 196897 While 2001 BLUEBIRD TRANSIT 160787 YES NONE
BUS
020070 $24.435.20 02/21/2002 200735 White 2002 FORD E350 138609 NO NONE
15PAX
030016 $103.992.00 11/22/2002 158753 White 2002 FREIGHTLlNER CHAMPION 273765 NO NONE
CTS
030988 $123,984.00 06/05/2003 216902 White 2003 FREIGHTLlNER CHAMPION 124026 NO NONE
CTS
030989 $123.984.00 06/05/2003 216900 White 2003 FREIGHTLlNER CHAMPION 95982 NO NONE
CTS
030990 $123,984.00 06/05/2003 216899 White 2003 FREIGHTLlNER CHAMPION 192646 YES NONE
CTS
042925 $123,984.00 05/07/2004 221063 White 2004 FREIGHTLlNER CHAMPION 52400 NO NONE
CTS
http://cww2/Fleet/Eq ListByDept.cfm?edSeachlnput~426&SelDept~ 1383 3 6&LE~ List+ Eq.., 2/26/2009
Fleet: Vehicles by Department/Cost Center Page 2 of2
16B 7
042926 $123.984.00 05/07/2004 221064 White 2004 FREIGHTLlNER CHAMPION 224070 YES NONE
CTS
042927 $124.073.50 05/14/2004 221065 White 2004 FREIGHTLlNER CHAMPION 88588 YES NONE
CTS
042928 $123,984.00 05/14/2004 221066 White 2004 FREIGHTLlNER CHAMPION 66444 NO NONE
CTS
163673 $0.00 10/06/2004 DEPT 2005 COLLIER COUNTY NO NDNE
050381 $54,000.00 03/04/2005 225630 Green 2003 FDRD E450 69225 NO NONE
050382 $271.468.00 07/18/2005 227130 Green 2005 GILLIG G29E102R2 844 NO NONE
050383 $271,468.00 07/19/2005 227129 Green 2005 GILLIG G29E 1 02R2 3196 NO NONE
050384 $271,468.00 07/21/2005 227131 Green 2005 GilLIG G29E 1 02R2 849 NO NONE
138336 $000 09/19/2005 DEPT 2005 COLLIER COUNTY NO NONE
060082 $17.943.50 OS/22/2006 237903 While 2006 FORO F150 54747 NO NONE
EXTCAB
060091 $271.468.00 06/27/2006 237909 Green 2006 GILLIG G29E102R2 95000 NO NONE
060092 $283,157.00 06/28/2006 237910 Green 2006 GILLIG G29E102R2 2523 NO NONE
060093 $283.15700 06/30/2006 237911 Green 2006 GILLIG G29E102R2 164176 NO NONE
060094 $283.157.00 07103/2006 237912 Green 2006 GILLIG G29E102R2 96246 YES NONE
060086 $30.981.00 07/05/2006 237913 White 2006 FORD E350 68019 NO NONE
060096 $14,284.00 09/20/2006 237923 White 2007 FORD TAURUS 25800 NO NONE
SE
CC2-005 $30.981.00 10/20/2006 239030 While 2006 FORD E350 42934 NO NONE
CC2.240 $324,326.00 01/17/2008 TB0956 Green 2007 GILLIG G27E 1 02N2 66952 YES NONE
CC2.242 $324.326.00 01/1712008 TB0958 Green 2007 GilLIG G27E102N2 60893 NO NONE
CC2-241 $324.326.00 01/18/2008 TB0957 Green 2007 GilLIG G27E1Q2N2 55981 NO NONE
CC2.243 $324.326.00 01/23/2008 TB0959 Green 2007 GILLIG G27E102N2 57386 NO NONE
htlp:l / cww2/FleetlEqListByDept.cfm?edSeachlnput~426&SelDept~ 13 8336&LE= List+ Eq... 2/26/2009
Fleet: Vehicles by Department/Cost Center
Page I of2
168 7
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Select a Cost CenterfDepartment
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071010 SUPERVISOR OF ELECTIONS
I List Equipment
Fiscal 2008 Billing Reports
Please Select your Billing Month Go
Equipment List for Department/Cost Center 138337
Pieces: 22 Total Cost: $1,420,541.61
Clkk on FqUlp tt IlI1k ror I _lfeL:)..'cle COSh and Mileage
Equip # Cost Date Acq license # Color Year Make Model Latest PM SkedDate
Mileage Due?
031622 $58,961.00 08/09/2003 216903 White 2003 FORO E450 226223 NO NONE
042783 $59,083.40 01/19/2004 221060 White/Blue 2003 FORD E450 176233 NO NONE
042811 $44.05080 02/05/2004 219709 While 2003 FORD E350 VAN 236802 NO NONE
042812 $44.050.80 02/05/2004 219710 White 2003 FORD E350 VAN 201552 NO NONE
042813 $44,050.80 02/05/2004 219711 While 2003 FORD E350 VAN 253116 NO NONE
042814 $44.050.80 02/05/2004 219712 While 2003 FORD E350 VAN 225495 NO NONE
050380 $57.002.00 03/04/2005 225629 White 2003 FORD E450 143662 NO NONE
138337 $0.00 09/19/2005 DEPT 2005 COLLIER COUNTY NO NONE
060052 $80.315.43 01/20/2006 218430 White 2006 CHEVROLET GLAVAL 143890 NO NONE
BUS
060053 $80.253.00 01/20/2006 218432 White 2006 CHEVROLET GLAVAL 146795 NO NONE
BUS
060057 $80.555.88 01/25/2006 218428 White 2006 CHEVROLET GLAVAL 154505 NO NONE
BUS
060058 $80.426.70 01/25/2006 218429 While 2006 CHEVROLET GLAVAL 148400 NO NONE
BUS
060059 $80,253.00 01/25/2006 218431 White 2006 CHEVROLET GLAVAL 138804 NO NONE
BUS
http://cww2/Fleet/EqListByDept.cfin?edSeachlnput=427 &SeIDept= 13 83 3 7 &LE=List+ Eq", 2/26/2009
Fleet: Vehicles by Department/Cost Center Page 2 of2
168 7
CC.-Q66 $54,86Q.00 01/04/2007 TA6588 White 2005 FORD E350 100404 NO NONE
CUTAWAY
CC.,113 $59,958.00 0.1.1/.007 TA7835 White .006 CHEVROLET EXPRESS 4.917 NO NONE
3500
CC.-.Q7 $64,090.00 07/17/.007 TA9314 White .007 CHEVROLET EXPRESS 93388 NO NONE
3500
CC'-'54 $81.35800 10/11/2007 2.0294 White 2007 CHEVROLET GLAVAL 55460 NO NONE
BUS
CC2..55 $81.358.00 10/11/2007 220293 White 2007 CHEVROLET GLAVAL 72477 NO NONE
BUS
CC"334 $87,.58.00 02/18/2008 220299 White 2007 CHEVROLET GLAVAL 45614 YES NONE
BUS
CC.-335 $87,258.00 02/18/2008 220298 White 2007 CHEVROLET GLAVAL 40339 NO NONE
BUS
CC.-336 $87.258.00 02/18/2008 .20.97 White 2007 CHEVROLET GLAVAL 36167 NO NONE
BUS
CC2~361 $64.090.00 07117/2008 TA9683 While 2007 CHEVROLET EXPRESS 20349 NO NONE
3500
http://cww2/Fleet/Eq ListB y Dept.cfm?edSeachInput=4 27 &SeIDept=] 38337 &LE= List+ Eq", 2/26/2009
16B 7
PART A
FORM C-2
CAPITAL REQUEST
16f1:
.,
'\
A- 1 FACT SHEET for 5311
CURRENT IF GRANT IS AWARDED
1. Number of one-way 1,166,358 1,175,000
passenger trips. PER YEAR
2. Number of individuals 1,166,358 1,175,000
served (unduplicated). PER
YEAR
3. Number of vehicles used for 16 PER DAY 16 PER DAY
this service. AVERAGE
4. Number of ambulatory 24 PER VEHICLE 24 PER VEHICLE
seats.
5. Number of wheelchair 2 PER VEHICLE 2 PER VEHICLE
positions.
6. Vehicle Miles traveled. 1,336,256 1,336,256
7. Normal vehicle hours in 69,721 69,721
operation.
8. Normal number of days in 7 per week 7 per week
operation.
9. Trip length. Average Route length for one Average Route length for one
trip is 22 miles trip is 22 miles
169 7
Form C-2
CAPITAL REQUEST
VEHICLE REQUEST
GMIS Code
(This
column for
FDOT use RarE Number Estimated
ONLY) (a) requested Description (b) (c) Cost
11.
11.
11.
11.
11.
Sub-total
EQUIPMENT REQUEST (c)
11. E 4 Electronic fareboxes $122,857
11. E 4 Automatic Vehicle Locators $64,000
11. E 6 Bus Shelters 128,234
11.
Sub-total $315,091
(a) Replacement (R) or Expansion (E).
(b) Provide a brief description including the length and type vehicle, type of fuel, lift or
ramp, number of seats and wheelchair positions. Do not show the Make. For example,
22' diesel bus with lift 12 ambo seats, 2 w/c positions.
(c) Show mobile radios, computer hardware/software, etc. under "Equipment Request. "
VEHICLE SUBTOTAL $
+ EQUIPMENT SUBTOTAL $
= $
(x) 1.
(x) X 80% = $
[Show this amount on Form 424 in block 15(a)]
168 7
EXHIBIT B
PROPOSED PROJECT DESCRIPTION
168 7
COLLIER COUNTY
ARRA - 5311 GRANT APPLICATION
2009
EXHIBIT B: Proposed Project Description:
FfA-5311
The Collier County Board of County Commissioners is requesting American Recovery
and Reinvestment Act FTA Section 5311 funds in the amount of $315,091. Funds from
this grant will be used to purchase four electronic fareboxes, four automatic vehicle
locators and installation of six bus shelters along the rural route of Collier County.
Our current system utilizes manual passenger counters for ridership data collection,
which lends itself not only to human error but also to lack of productivity; not to mention
how an atypical event such as a traffic accident or severe weather could affect the data.
The electronic fareboxes will replace the existing manual methods of data collection as
well as enhance the efficiency on the Route 8A and 8B buses. The electronic fareboxes
will streamline the boarding process by eliminating the manual task performed by the
drivers of punching each boarding and transfer ticket. Electronic fareboxes have been
introduced on many systems throughout the United States, including Florida, with
overwhelming success. There is no doubt that there will be some boarding issues as
patrons get used to using the new fare boxes. Once this initial learning process has
cleared, boarding should be fairly quick.
The Automatic Vehicle Locators (A VL) will provide three main improvement
components to the service in Immokalee. The first component is enhancement of
customer service. The A VL's will allow the administration of Collier Area Transit to
always know exactly where the buses are located. The information transmitted back to
the operations center can be used to answer customer inquires such as, how long until the
next bus arrives at their stop or whether they just missed their bus, etc... The second and
third components are productivity and reliability of data collection. There are several
benefits to have information collected electronically, some of which are:
. Quality and Accuracy of data
. Detail of data (by segment, etc...)
. Timeliness of data
. Better basis for decision making
In these difficult financial times when we are all asked to do more with less, time is
literally money. Improving productivity is one of the largest benefits of this technology
implementation. The time spent manually retrieving the information to create ad-hoc
reports, tracking ridership changes, calculating perfonnance measures, and adjusting
schedules will be reduced dramatically when combining A VL with electronic farcboxes
technology.
10
168 7
Section 5311 funding for this new electronic equipment is essential, if service is to be
improved and greater efficiency is to be attained. Without 5311 funds for improved
electronic equipment on board the Collier Area Transit vehicles, Collier County will be
unable to add this valuable equipment on board their vehicles.
Collier Area Transit (CAT) operatcs under the supervision of the Collier County
Department of Alternative Transportation Modes (ATM) for thc Transportation Services
Division. McDonald Transit Inc. is the contractor who operates on behalf of CAT and
runs the fixed route and Para-transit operations in Collier County. The information of the
union representing McDonald Transit Inc. is: Transport Workers Union, 122 Dixie Lane,
Coco Beach, FL 32931. Their phone number is: (866) 795-4255 and Kevin Smith is the
contact person.
CAT provides transit services to passengers with access to work, medical, shopping, and
recreational activities to the Naples, Marco Island and Immokalee areas. The Immokalee
Circulator (Route 8) serves the rural area of Collier County. During 2008 the Immokalee
Circulator added a reverse route to help accommodate the demand for service. The
original route is now called Route 8A and the ne reverse route is called 8B. This change
resulted in an increase to ridership by 15,839 passengers. In 2008, routes 8A and 8B
transported a total of 84,458 passengers.
Route 8B starts operations at 6:20 A.M. and travels out to the Immokalee area operating
8 roundtrips in Immokalee all day. This route provides trips to thc Health Department,
Career Center, Medical Centers, rcsidential areas and many othcr destinations that
without CAT services; many of the residents of Immokalee would not have access
otherwise.
A budget is provided below:
Total Amount
Item/Projects Requested
1. Electronic fareboxes (includes IT package & Vault) $122,857.00
2. AVL $64,000.00
3. Bus Shelters (6) $128,234.00
Total $315,091.00
11
16D 7
EXHIBIT C
Public Hearing
NAPLES DAILY NEWS
1075 Central Avenue
Naples, Florida 34102
Fax: (239) 263-4703
168
7
Public Notice
Notice is hereby given that Collier County will apply for both, a U.S.C. S 5311 non-urbanized area grant
program and for a U.S.C. S 5307 urbanized area grant under the American Recovery and Reinvestment
Act (ARRA) of 2009. The U.S.C. S 5311 non-urbanized area grant application is through the Florida
Department of Transportation (FDOT). These funds will provide capital assistance for transportation in the
rural areas of Collier County such as the Immokalee Circulator. As the designated recipient of these
grants, Collier County is preparing an application for the estimated amount of $315,091. Collier Area
Transit (CAT) proposes to use these grant funds to provide for capital projects such as: electronic
fareboxes; construction of bus shelters; and Automatic Vehicle Location (A VL) and mobile data systems
including Geographic Information Systems (GIS) - route planning system.
The U.S.C. S 5307 urbanized area grant application will be through the Federal Transit Administration
(FT A). These funds will provide capital assistance for transportation in the urbanized area of Collier
County. As the designated recipient of these grants, Collier County is preparing an electronic application
for the estimated amount of $2,963,261. CAT proposes to use these grant money, as funding permits, to
provide for capital projects, such as: electronic fare boxes including appropriate building modifications to
accommodate these; (AVL) and mobile data systems including GIS - route planning system; purchase
two (2) hybrid buses to replace two buses that are due for replacement in 2008 and 2009; security
cameras for both fixed route and para-transit buses and upgrade three (3) fixed route buses with hybrid
technology. Both of these are 100% federally funded grants, and there will be no local match required.
The Collier County Transportation Services Division's Alternative Transportation Modes (ATM)
Department, together with the Collier Metropolitan Planning Organization (MPO) will open a 30 days
public comment period on March 11, 2009 for the approval of both of these FT A grants funds. Any
interested party may request a public hearing by the Collier County Board of County Commissioners
regarding the Program of Projects (POP) budget for these grant applications. To request a public hearing
please submit a written request within 10 (ten) days of this notice to the A TM Department, 2885 South
Horseshoe Drive, Naples, Florida 34104.
Any interested party may obtain a copy of this grant application by visiting 2885 South Horseshoe Drive,
Naples, Florida 34104 in person or by contacting Ms. Glama Carter, ATM Principal Planner, at (239) 252-
8192 between the hours of 8 a.m. to 5 p.m., Monday through Friday.
Changes to the original program of projects will be noticed through the Collier MPO. Inquiries may be
directed to Ms. Carter at (239) 252-8192 or e-mail to qlamacarterai!collierqov.net or to
altransm odesai!collierqov. net.
This notice complies with FTA requirements including: Safe Accountable, Flexible, Efficient
Transportation Equity Act: A Legacy for Users (SAFETEA-LU) and the Metropolitan and Statewide
Planning Regulations, as well as FT A C 9030.1 C Chapter V, section 6f; this public notice of public
involvement activities and time established for public review and comment on the Transportation
Improvement Plan, as well as the 5307 and 5311 FY 09 ARRA budget, will satisfy the POP requirements
of the Urbanized Area Formula Program. The POP listed on this proposed budget is an eligible capital
project as defined by the FTA 5307 and 5311 grant regulations.
Please send proof of publication to:
Collier County, Transportation Services Division
Att: Glama Carter, CAT Principal Planner
2885 South Horseshoe Drive
Naples, Florida 34104
(239) 252-8192
Purchase Order # 4500099607
Account #059460
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DICI.l cIRCUIT IN ~NO
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PHIIOMENE OCHV'EH,
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IH"".OOK 16ES, P'GE
10.S ~ND ~S fURTHER
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"'!HT10 OfC,"R."ON
.. ~ECOAOEo IN O~
800Kl&OS..'GEl611,
.~o ANV A...END...ENTS
THE~'Of. IOGE1HER
W"~ AN llNDIVIOED IN
TfofST IN THE COM"'ON
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rDACOLlIEACOUNTV.
floR'D~ CIV" ~cTlotI
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IH G'n, UNIT',
~CCOROINO '0 THE
NUTH,Uor..R€.
ooRoEO IN Pl~T BOOK
il"~f\~r.J~~,~U~€~
Co"OS Of cOluER
COUNTV,rLOR'O'
WfTNHS my h.nd .n~
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"",_11l!No."",70l
'N IH~..~:~t~'~.'~OURT
Of TH€ TWENTIETH JU
O'C'ALC.RcurT'NANO
'OR COLUER COUNTY.
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168 ~7
EXHIBIT D
SINGLE AUDIT ACT & CERTIFICATION
'~7
Single AuditlFederal and State Schedule
of Financial Assistance
The Single AuditlFederal and State schedule of financial assistance section presents Grants
compliance reports filed by Collier County with Federal government and State government,
respectively.
168"17
THIS PAGE INTENTIONALLY LEFf BLANK
1687
1111111111111111111111111111111"'" Ell ERNST & YOUNG
Ernst & YounQ LLP
100 Northeast Third Avenue
Sllite 700
Fort Lauderdale, Florida 33301
Tel: +19548888000
Fax: +1954 888 8160
www.ey.com
Report ofIndependent Certified Public Accountants on
Internal Control Over Financial Reporting and on Compliance
and Other Matters Based on an Audit of the Financial Statements
Performed in Accordance with Government Auditing Standards
Members of the Board of County Commissioners
Collier County, Florida
We have audited the financial statements of the governmental activities, the business-type
activities, the aggregate discretely presented component units, each major fund, and the
aggregate remaining fund information for Collier County, Florida (the County) as of and for the
year ended September 30, 2008, which collectively comprise the County's basic financial
statements and have issued our report thereon dated February 26, 2009. 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.
Our consideration of internal control over financial reporting was for the limited purpose
described in the preceding paragraph and would not necessarily identify all deficiencies in
internal control over financial reporting that might be significant deficiencies or material
weaknesses. However, as discussed below, we identified certain deficiencies in internal control
over financial reporting that we consider to be significant deficiencies.
A control deficiency 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
misstatements on a timely basis. A significant deficiency is a control deficiency, or combination
of control deficiencies, that adversely affects the entity's ability to initiate, authorize, record,
process or report financial data reliably in accordance with generally accepted accounting
principles such that there is more than a remote likelihood that a misstatement of the entity's
financial statements that is more than inconsequential will not be prcvented or detected by the
entity's internal control. We consider the deficiency described in the accompanying schedule of
findings and questioned costs as item 2008-0 to be a significant deficiency in internal control
over financial reporting.
0902-1032557
163
A rn~mbe' ti....' t>( Ern~t& I'OUfIl) Clob,ll Lil"lled
,,~~)I;~'!i;'f.ii;"
16B~
11111111111111111111111111"''''''' !i!I ERNST & YOUNG
A material weakness is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the financial statements
will not be prevented or detected by the entity's internal control. Our consideration of internal
control over financial reporting was for the limited purpose described in the first paragraph of
this section and would not necessarily identify all deficiencies in internal control that might be
significant deficiencies and, accordingly, would not necessarily disclose all significant
deficiencies that are also considered to be material weaknesses. However, we do not believe that
the significant deficiency described above is a material weakness.
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.
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.
~ThLLP
February 26, 2009
0902-I032SS7
164
A. rr,~rl1bei' firm of Ef"~t f, Youn~ 010boll Limit~~
16B 7
111111111111111111111111111111""'" !iU ERNST & YOUNG
Ernst & YounQ LLP
100 Northeast Third Avenue
SLlite 700
Fort Lauderdale, Florida 33301
Tel: +19548888000
Fax: +1 9548888160
www.ey.com
Report ofIndependent 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-B3, Section 215.97, Florida Statutes, and
Chapter 10.550, Rules of the Auditor General
Members of the Board of COW1ty Commissioners
Collier County, Florida
Compliance
We have audited the compliance of Collier COW1ty, Florida (the County), with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB)
Circular A-I33 Compliance Supplement, and the requirements described in the Executive Office
ofthe Governor's State Projects Compliance Supplement, that are applicable to each of its major
federal programs and state projects for the year ended September 30,2008. 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 COW1ty'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 (Chapter
10.550), State of Florida. Those standards, OMB Circular A-J33, 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 COW1ty'S compliance with those requirements.
0902-1032557
165
Am~rnb..r!irll'ofEm't&YClLJJ)'lGIODilILi",it"d
"i~"'~~
......"',olI'
.~
168 7
11111111111111111111111111"""" i!J ERNST & YOUNG
As described in item 2008-1 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 Development Block Grant (CDBG) Program and Home Investment Partnerships
Program (HOME) Program. As described in item 2008-1 and 2008-5 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 2008-2 in the accompanying schedule
of findings and questioned costs, the County did not comply with requirements regarding
reporting that are applicable to its State Criminal Alien Assistance Program (SCAAP).
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, 2008. The
results of our auditing procedures also disclosed an instance of noncompliance with those
requirements that is required to be reported in accordance with OMB Circular A-l33,
Section 215.97, or Chapter 10.550, and which is described in the accompanying schedule of
findings and questioned costs as item 2008-3.
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 defmed 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.
0902-103255'7
166
A nlembel'liClnof Er".t & '/o"nqClob<r1Linlited
168
.,
111111111111111111111111111111"'''' !ill ERNST & 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 2008-1
through 2008-6 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 2008-1 and
2008-5 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.
~TMI.I.P
February 26, 2009
0902.]032557
167
A fj1~rnller lor'll of E1P~I" Y('~,ng GICl><l1 Lin';ted
168
7
Collier County, Florida
Schedule of Expenditures of
Federal Awards and State Projects
For the Fiscal Year Ended September 30, 2008
Federal or State Granto..lPass-Throu~h Granlor Program Title
DeDartment of Al!riculture
Direct Programs:
Rural Business-Cooperative Service:
Rural Business Enterprise Grant
Indirect Programs:
Florida Department of Education:
Summer Food Service Program for Children
Florida Department of Agriculture and Consumer Services:
Cooperative Foresty Assistance
Cooperative Foresty Assistance
TotalCFDA
Total Department of Agriculture
Department of Commerce
Direct Programs:
National Fish and Wildlife Foundation:
Educational Partnership Program I Sea Turtle Disorientation
Total Department of Commerce
Denartment of "cusin!! and Urban Develonment
Direct Programs:
Community Planning and Development:
Community Development Block Grants I Entitlement (COSO)
Community Development Block Grants I Entitlement (CDBO)
Community Development Block Grants I Entitlement (CDBO)
Community Development Block Grants I Entitlement (CDBO)
Community Development Block GrIDlts I Entitlement (CDBO)
Community Development Block Grants I Entitlement (CDBO)
Total CFDA
Emergency Shelter Orants Program (ESG)
Supportive Housing Program (Coe)
Supportive Housing Program (Cae)
Supportive Housing Program (Coe)
Supportive Housing Program (Cue)
Total CFDA
Home Investment Partnerships Program (HOME)
Home Investment Partnerships Program (HOME)
Home lnvestment Partnerships Program (HOME)
Total CFDA
CFDA #/
CSFA #
Grant/Contract Number
Expenditures
10.769
Collier County
$
400,896
10.559
04-0804
365,288
10.664
10.664
Isles of Capri Fire District
Ochopee Fire District
2,375
5,220
7,595
773.778
11.481
2006.0114-004
123,450
123,450
14.218 B-03-UC-12-0016 180,380
14.218 B-04-UC-12-0016 126,960
14.218 B-05-UC-12-0016 98,122
14.218 B-06-UC-12-0016 196,678
14.218 B-07-UC-12.0016 1,031,856
14.218 B-08-UC-12-00 16 146,537
1,780,533
14.231 5-07 -UC-12-0024 98,012
14.235 FLl4B50-6001 111,262
14.235 FLl4B50-6002 101,576
14.235 FLl4B50-6003 72,415
14.235 FLl4B60-6003 33,401
318.654
14.239 M-06-UC-12-0217 252,772
14.239 M-07-UC-I2-0217 214,927
14.239 M-08-UC-12-0217 26,783
494,482
(Continued)
See accompanying notes to the schedule of expenditures of federal awards and state projects
168
Collier County, Florida
168
7
Schedule of Expenditures of
Federal A wards and State Projects
For the Fiscal Year Ended September 30, 2008
Federal Of State Grantor/Pass-Through Grantor Pro2ram Title
Indirect Programs:
Department of Community Affairs:
Community Development Block Grant J State's Program (DRI)
Community Development Block Grant I State's Program (DRI)
Total CFDA
Total Department of Housing and Urban Development
DeDsrtment of the Interior
Direct Programs:
Fish and Wildlife Service:
Partners for Fish and Wildlife I Conservation Collier Land
Habitat Restoration Project
Partners for Fish and Wildlife! Derelict Vessel Removal
Total CFDA
Indirect Programs:
Florida Department ofEnvironment81 Protection:
Clean Vessel Act
Clean Vessel Act
Tottll CFDA
Total Department of the Interior
DeDartment ofTreasurv
Direct Programs.
Depanment of Treasury:
Federal Equitable Sharing
Total Department of Treasury
Deoartment of Justice
Direct Programs:
Office of Justice Programs:
Federal Equitable Sharing
Services for Trafficking Victims I Anti Trafficking Task Force
State Criminal Alien Assistance Program (SCAAP)
Public Safety Partnership and Community Policing Grants I
COPS Secure Our Schools
Edward Byrne Memorial Justice Assistance Grant Program
Edward Byrne Memorial Justice Assistance Grant Program
TotalCFDA
CFDA #1
CSFA #
GranUContract Number
Expenditures
14.228
14.228
07DB.3V -09.21-0 )-ZO 1
08DB-D3-09-21-0 I-A03
$
748,497
26,332
774,829
3,466,510
15.631
15.631
4018151021
4018161091
25,600
30,000
55,600
15.616
15.616
LE636
LE637
23,212
22,868
46.080
101,680
21.unknown
Collier County
104,804
104,804
16.unk:own Collier County 36,227
16.320 2005-VT-BX-0002 140,593
16.606 2008-AP-BX-0316 411,848
16.710 2007-CK.WX-0089 20,409
16.738 2005-CI-BX-0753 131,069
16.738 2006-DI.BX-0474 38,410
169,479
(Continued)
169
Collier County, Florida
Schedule of Expenditures of
Federal A wards and Slate Projects
For the Fiscal Year Ended September 30,2008
Federal or State GrantorlPass- Through Grantor Pro~ram Title
Office on Violence Against Women:
Supervised Visitation, Safe Havens for Children
Indirect Programs'
Florida Department of Juvenile Justice:
Juvenile Accountability Block Grants I Peer Mediation Program
Florida Office of Attorney General:
Crime Victim Assistance (YOCA)
Florida Department of Law Enforcement:
Edward Byrne Memorial Formula Grant I Sexual Predator
Community Prosecution and Project Safe Neighborhoods J
Anti-Gang Initiative
Florida Department of Children and Families:
Violence Against Women Fonnula Grants I STOP
Violence Against Women Formula Grants I STOP
Total CFDA
Total Department of Justice
Den.Trment ofTranSDortation
Direct Programs:
Federal Aviation Administration:
Airport Improvement I Imk Master Plan Update
Airport Improvement / Marco Master Plan Study Update
Airport Improvement / Marco Apron Phase I & II
Airport Improvement I Marco Phase 11 Surcharge/Construction
Airport Improvement I Marco South Taxiway & Apron Design
Total CFDA
Federal Transit Administration:
Federal Transit Cluster:
Federal Transit-Capital Invesnnent Grants I Section 5309
Federal Transit~CapitaI Investment Grants / Section 5309
Federal Transit-Capital Investment Grants I Section 5309
Total CFDA
Federal Transit-Formula Grants / Section 5307
Federal Transit.Forrnula Grants I Section 5307
Federal Transit~Forrnula Grants / Section 5307
Federal Transit~FormuJa Grants I Section 5307
Federal Transit-Formula Grants I Section 5307
Total CFDA
Total Federal Transit Cluster
170
CFDA#/
CSFA #
16.527
Grant/Contract Number
2007-CW-AX-0007
168 7
Expenditures
$
99,575
16.523 SB-105 32,245
16.575 V7022 140,395
16.579 2008JAGCCOLLlQ9170 135,330
16.609 2008PMAGCOLLlR6005 16,755
16.588 LN016 123,480
16.588 LN816 34,848
158,328
1,361,183
20.106
20.106
20.106
20.106
20.i06
20.500
20.500
20.500
20.507
20.507
20.507
20.507
20.507
3-12-0031-003-2006
3-12-0142.002.2006
3-12.0142-003-2006
3-12.0142-004-2007
3-12-0 i42.005-2008
FL-03-0264-00
FL-03-0297-00
FL-03-0312-00
FL-90-X508.00
FL-90-X553-00
FL.90-X580-00
FL-90-X645-00
FL.90-X665-00
7,500
51,205
4,843
397,545
23,721
484,814
13.165
102,986
129.127
245,278
212,815
1,910
86,870
1,360,158
214,276
] ,876,029
2,121,307
(Continued)
169 7
Collier County, Florida
Schedule of Expenditures of
Federal Awards and State Projects
For the Fiscal Year Ended September 30, 2008
CFDA #/
Federal or State GrantorlPass-Througb Grantor Program Title CSFA # Grant/Contract Number Expenditures
Indirect Programs'
Florida Department of Transportation:
Highway Planning and Construction I Lighting 20.205 412559 $ 19,445
Highway Planning and Construction I Pedestrian Bridge 20.205 412627 70,674
Highway Planning and Construction 20.205 414327 337,320
Highway Planning and Construction I Sidewalks & Lighting 20.205 415566 632,000
Highway Planning and Construction I BicycleIPedestrian Bridges 20.205 415590 270,161
Highway Planning and Construction 20.205 416342 94,863
Highway Planning and Construction I Paved Shoulders 20.205 417350 203,866
Highway Planning and Construction I Bike LancITrail Study 20.205 417940 307,567
Highway Planning and Construction I Sidewalks 20.205 420887 200,000
Total CFDA 2,135,897
Federal Transit-Metropolitan Planning Grants I Section 5303 20.505 AM 356 62,294
Formula Grants for Other Than Urbanized Areas / Imk Circulator 20.509 AM 357 202,068
Capital Assistance Program for Elderly Persons and Persons
with Disabilities / Section 5310 20.513 FL- 1 6-0031 146,439
Capital Assistance Program for Elderly Persons and Persons
with Disabilities I Section 5310 20.513 FL-16-0032 293,277
Total CFDA 439,716
Total Department of Transportation 5,446,096
General Service Administration
Indirect Programs:
Florida Department of State:
Voter Education Election Refonn 39.011 Collier County 75,367
Total Genera~ Service Administration 75,367
Environmentsl Protection A2encv
Indirect Programs:
Florida Department of Environmental Protection:
Capitalization Grants tor Clean Water State Revolving Funds 66.458 WW597180 237,761
Capitalization Grants for Clean Water State Revolving FWHis 66.458 WWG 12059715L 03 699,429
Total CFDA 937,190
Capitalization Grants For Drinking Water State Revolving Funds 66.468 DW1111010 1,701,447
Capitalization Grants For Drinking Water State Revolving Funds 66.468 DWll11 020 159,619
Capitalization Grants for Drinking Water State Revolving Funds 66468 DWlIl1 030 3,200,000
Capitalization Grants For Drinking Water State Revolving Funds 66.468 DWII 11 040 3,200,000
Total CFDA 8,261,066
Total Environmental Protection Agency 9.198,256
(Continued)
171
168
7
Collier County, Florida
Schedule of Expenditures of
Federal A wards and State Projects
For the Fiscal Year Ended September 30, 2008
Federal or State Grantor/Pass-- Through Grantor Program Title
Election Assistance Commission lEAD
Indirect Programs'
Division of Elections:
Help America Vote Act Requirements Payments I Poll Workers
Recruitment
Help America Vote Act Requirements Payments I Voter
Education
Help America Vote Act Requirements Payments I Voting
Systems Assistance (HA V A 2002)
Total Election Assistance Commission (EAC)
DeDaT.men. of Health and Human Services
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 B - Grants for
Supportive Services and Senior Centers
Special Programs for the Aging. Title III, Part B - Grants for
Supportive Services and Senior Centers
Total CFDA
Special Programs for the Aging.Title III, Part C.I~Nutrition
Services
Special Programs for the Aging-Title III. Part C-Z.Nutrition
Services
Special Programs for the Aging-Title III, Part C-I-Nutrition
Services
Special Programs for the Aging-Title III, Part C.Z-Nutrition
Services
Total CrDA
Nutrition Services Incentive Program, C-I
Nutrition Services Incentive Program, C-2
Total CFDA
Total Aging Cluster:
National Family Caregiver Support - Title lII-E
National Family Caregiver Support - Title IlI.E
Total CFDA
Florida Department ofRcvenue:
Child Support Enforcement
Child Support Enforcement
Total CFDA
CFDA #/
CSFA #
Grant/Contract Numbt=r
Expenditures
90.401
Collier County
$
28,010
90.401
Collier County
16,169
90.401
Collier County
154,776
198,955
93.044 OM 203.08
93.044 OM 20307
93.045 OAA 203.07
93.045 OM 203.07
93.045 OM 203.08
93.045 OM 203.08
93053 NSIP 20308
93.053 NS!P 20308
76,703
113,120
189,823
10,501
8,405
138,613
93.052
93.052
OAA 203.Q7
OM 203.08
108,307
265,826
7,418
9,095
16,514
472,162
10,659
8,561
19,221
93.563
93.563
CC311
Cm11
223,974
30,031
254,004
(Continued)
172
168 7
Collier County, Florida
Schedule of Expenditures of
Federal Awards and State Projects
For the Fiscal Year Ended September 30, 2008
Federal or State GrantorlPass-Through Grantor Program Title
CFDA #/
CSFA #
GranUContract Number
Expenditures
Division of Elections:
Voting Access for Individuals with Disabilities-Grants to States
Total Department of Health and Human Services
93.617
Collier County
$
13,323
758,710
CorDor.tiaD for Nadonal and Community Service
Direct Programs:
Total Corporation for National and Community Service
67,313
67,313
Retired and Senior Volunteer Program
94.002
06SRSFL004
Denarlment of Homeland Security
Direct Programs:
Assistance to Firefighters Grant I Isle of Capri
97.044
EMW-2006-FG.04104
1,873
Indirect Programs:
Florida Department of Law Enforcement:
State Domestic Preparedness Equipment Support Program I
H,S. Issue 2
Total Department of Homeland Security
97.004 2007SHSPCOLL2Q5003 9,507
97.067 07-DS-5N'09-21-01-116 6,188
97.067 07-DS-5N-09-21-01-210 13,956
97.067 2008SHSPCOLL3S40 II 19,648
39,791
97.036 Collier County 269,554
97.039 07-EC.33-09.21-0 1-486 1.639,223
97.039 08HM-60-09-21-0 1-017 11,875
97.039 08HM-6G-09-21.01-055 16,800
1,667,898
97.042 08-80-24.09-21-01-318 42,045
2,030,669
I 23,706,771
(Continued)
Homeland Security Grant Program I H.S. Issue 21
Homeland Security Grant Program
Homeland Security Grant Program I HS Issue 20
Total CFDA
Florida Department of Community Affairs:
Disaster Grants - Public Assistance I Tropical Stann Fay
Hazard Mitigation Grant
Hazard Mitigation Grant
Hazard Mitigation Grant
Total CFDA
Emergency Management Performance Grant
TOTAL EXPENDITURES OF FEDERAL AWARDS
173
168 7
Collier County, Florida
Schedule of Expenditures of
Federal Awards and State Projects
For the Fiscal Year Ended September 30, 2008
Federal or Slate GraDtor/Pass~Through Grantor Program Title
Florida Executive Office of the Governor
Office of Tourism, Trade and Economic Development:
Rural Infrastructure, Immokalee Airport
Total Florida Executive Office of the Governor
Florida DeDar.men. of Environmental Protection
Beach Erosion Control Program
Florida Recreation Development Assistance Program
Innovative Waste Reduction and Recycling Grants
Innovative Waste Reduction and Recycling Grants
Total CSF A
Water Protection and Sustainability Program
Total Florida Department of Environmental Protection
Florida Denartment of State and SecretarY of Slate
Public Library Construction Program
Public Library Construction Program
Total CSFA
State Aid to Libraries
State Aid to Libraries
State Aid to Libraries
State Aid to Libraries
Total CSFA
Community Libraries in Caring
Total Florida Deputment of State Bnd Secretary of State
Florida Deoartment of Communitv Affairs
Emergency Management Programs
Local Emergency Management and Mitigation Initiatives
Emergency Management Projects
Total Florida Department of Community Affairs
Florida Housin~ Finance Corooration
State Housing Initiatives Partnership Program (SHIP)
State Housing Initiatives Partnership Program (SHIP)
State Housing Initiatives Partnership Program (SHIP)
State Housing Initiatives Partnership Program (SHIP)
Total Flo.-ida Housing Finance Corporation
CFDA #/
CSFA #
GranUContract Number
Expenditures
31.030 OT05-136 $ 319,422
319,422
37.003 05COl 576,570
37.017 A8119 104.943
37.050 108-07 54,984
37.050 108-09 t9,250
74,234
37.066 460000t144 97,250
852,997
45.020 06-PLC-04 300,000
45.020 07-PLC-04 300,000
600,000
45.030 05-ST-12 810
45.030 06-ST.t2 142,628
45.030 07-ST-12 24,993
45.030 08.ST-t2 33,Ot6
201,447
45.042 08.CUC-03 9,239
810,687
52.008 08-80.24.09-21-01-318 102,934
52.010 07-EC-33-09-21-01-486 t,510,094
52.023 08CP.04-09-2t-Ot-126 8.400
1,62t,428
52.901 FY 06 48,158
52.901 FY07 t,893,340
52.90t FY08 2,955.243
52.901 FY09 647,669
5,544,4tl
(Continued)
174
Collier County, Florida
Schedule of Expenditures of
Federal A wards and State Projects
For the Fiscal Year Ended September 30, 2008
Federal or State GrantorlPass-Through Grantor Program Title
Florida DeDartment of TranSDortation
Commission for the Transportation Disadvantaged (eTD)
Trip and Equipment Grant Program
Commission for the Transportation Disadvantaged (CTD)
Trip and Equipment Grant Program
Toml CSFA
Commission for the Transportation Disadvantaged (CTD)
Planning Grant Program
Commission for the Transportation Disadvantaged (eTD)
Planning Grant Program
Total CS FA
Aviation Development Grants I Marco Mitigation
Aviation Development Grants / Marco Land Acquisition
Aviation Development Grants Ilmmokalce Master Plan Study
Aviation Development Grants I Marco Master Plan Study
Aviation Development Grants / Marco Mitigation Phase II
Aviation Development Grants / Everglades Taxiway
Aviation Development Grants I Marco Taxiway "C" Phase I
Aviation Development Grants I Imk Emergency Generator
Aviation Development Grants I Marco Apron Phase I & II
Total CSF A
County Incentive Grant Program I PD&E Study SR82
Public Transit Block Grant Program
Public Transit Block Grant Program
Total CSF A
Public Transit Service Development Program I Red Route
Toll Facilites Revolving Trust Fund I Jolly Bridge Feasability Study
Transportation Regional Incentive Program I CR95 I GG to Imk
Total Florida Department of Transporlation
Florida Dee.rtment of Children and Families
Homeless Challenge Grant I coe
Total Florida Department of Children and Families
Florida DeearlmeDt of Health
County Grant Awards I Emergency Medical Services
County Grant A wards I Emergency Medical Services
Total Florida Department of Health
Florida Deollrtm ent of Elder Affairs
Area Agency on Aging for Southwest Florida, Inc:
Home Care for the Elderly (HCE)
Home Care for the Elderly (HCE)
Total CSFA
175
CFDA #/
CSFA #
Grant/Contract Number
55.001
AOT48
55.001
AP62 I
55.002 AOR 72
55.002 AP647
55.004 AI526
55.004 AI935
55.004 ANF 46
55004 ANF50
55.004 ANHI7
55.004 ANHI9
55.004 AOF09
55.004 AOFIO
55.004 AOK80
55.008 419950.2.22.01
55.010 AM350
55.010 AOW93
55.012 AOK37
55.019 ANY74
55.026 420991.1.58.01
60.014
HFZ23
64.005
64.005
C6011
C7011
65.001
65001
HCE 203.08
HCE 311/312.203.07
16B 7
Expenditures
$ 467,749
151,813
619,562
10,738
9,121
19,859
167,155
44,542
220
1,347
10,462
3,367
10,917
30,860
127
268,998
102,839
160,619
234,500
395.119
106,655
225,363
1,751,687
3.490,081
85,221
85,221
130,578
41,406
171,984
169
4,007
4.176
(Continued)
168 7
Collier County, Florida
Schedule of Expenditures of
Federal A wards and State Projects
For the Fiscal Year Ended September 30, 2008
CFDA #1
Federal or State GrantorlPass-Through Grantor Program Title CSFA # Grant/Contract Number Expenditures
Alzheimer's Respite Services (ADI) 65.004 AD! 203.07 $ 94,600
Alzheimer's Respite Services (ADl) 6S.004 AD! 203.08 17,863
Alzheimer's Respite Services (ADI) 65.004 AD! 203.06 14,720
TolalCSFA 127,183
Community Care for the Elderly (CeE) 65.010 CCE 203.07 579,273
Community Care for the Elderly (CeE) 65.010 CCE 203.08 40.673
Total CSFA 619,946
Total Florida Department of Elder Affairs 751,304
Florida Fish and Wildlife Conservation Commission
Florida Boating Improvement Program 77.006 06163 20,000
Total Florida Fish and Wildlire Conservation Commission 20,000
Florida Deoortment of Juvenile Justice
Delinquency Prevention I TRAC 80.029 DP-576 89,692
Delinquency Prevention I FTRAC 80.029 GS-120 69.021
Total Florida Department of Juvenile Justice \58,713
TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE $ 13,826,248
176
169 7
Collier County, Florida
Notes to the Schedule of Expenditures of Federal
Awards and State Projects
Year Ended September 30, 2008
1. Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards and State Projects (the
Schedule) includes the Federal and State grant activity for Collier County, Florida (the County)
and is presented on the modified accrual basis of accounting for expenditures accounted for in
the governmental funds and the accrual basis of accounting for expenditures in proprietary funds.
Under the modified accrual basis, revenue is recognized if it is both measurable and available for
use during the fiscal year and expenditures are recognized in the period liabilities are incurred, if
measurable. Under the accrual basis, expenditures are recognized in the period liabilities are
incurred.
The information in the Schedule is presented in accordance with the requirements of U.S. Office
of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and
Non-Profit Organizations, and Section 215.97, Florida Statutes. Therefore, some amounts
presented in the Schedule may differ from aJUounts presented, or used in the preparation of, the
basic financial statements for the fiscal year ended September 30, 2008.
2. State Revolving Funds
Reconciliation of State Revolving Funds (CFDA# 66.458 and CFDA# 66.468) expended to cash
received during fiscal year 2008:
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
$ 9,198,256
788,200
52,208
(8,290,529)
$ 1,748,135
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 1-75/Immokalee Road interchange.
The Florida Department of Transportation included this project with their concurrent widening of
1-75 and retained the loan proceeds to fund the project. Accordingly, the County's expenditures
for purposes of reporting on the Schedule consist of loan repayments only as no proceeds were
received under the loan and no project expenditures were incurred or paid directly by the County.
0902-1032557
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Collier County, Florida
Notes to the Schedule of Expenditures of Federal
Awards and State Projects (continued)
3. State Infrastructure Bank Loan (continued)
As of September 30, 2008, the County recognized $12,000,000 in loan proceeds and construction
in process in the basic financial statements. However, no amounts have been reflected in the
Schedule as no loan repayment expenditures have been made during fiscal year 2008. The
repayment schedule for this loan is as follows:
Payment Date Principal Interest Total
10/1 /2008 $ 1,957,377 $ 82,623 $ 2,040,0000
10/1/2009 1,839,148 200,852 2,040,0000
10/1/20 I 0 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 2008:
Program Title
Federal:
Community Development Block Otant
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
0902-1032557
178
CFDAlCSFA
Number
Subgrant
Amount
14.218
1,209,862
14.228
14.231
14.235
14.239
448,025
98,012
316,163
461,595
52.901
60.014
181,350
85,221
Collier County, Florida
16817
Notes to the Schedule of Expenditures of Federal
A wards and State Projects (continued)
5. Contingency
The grant revenue aJUounts 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.
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Collier County, Florida
Schedule of Findings and Questioned Costs
For the Year Ended September 30, 2008
Part I-Summary of Auditor's Results
Financial Statements Section
Type of auditor's report issued:
Internal control over financial reporting:
Material weakness( es) identified?
Significant deficiency(ies) identified that are not
considered to be material weaknesses?
Noncompliance material to financial statements
noted?
Federal Awards and State Projects Section
Internal control over major programs:
Material weakness(es) identified?
Significant deficiency(ies) identified that are not
considered to be material weaknesses?
Type of auditor's report issued on compliance for
major programs:
Any audit findings disclosed that are required to be
reported in accordance with section .510(a) ofOMB
Circular A-133, Section 215.97, Florida Statutes, and
Chapter 10.550, Rules of the Auditor General, State
of Florida?
0902-1032557
180
Unqualified
Yes
X No
X Yes
None reported
Yes
X No
X Yes
No
X Yes None reported
Qualified for the Community
Development Block Grant Program
(CFDA# 14.218), the Home Investment
Partnerships Program (CFDA# 14.239),
the State Criminal Alien Assistance
Program (CFDA# 16.606), and the
State Housing Initiatives Partnership
Program (CSFA# 52.901); and
Unqualified for all other major
programs
X Yes
No
168 7
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Identification of major federal
programs and state projects:
Federal Programs
CFDA Number
Federal Al!:encvlName of Federal Prol!:ram
97.039
u.s. Department of Housing and Urban Development:
Community Development Block Grant Program (CDBG)
Home Investment Partnerships Program (HOME)
Community Development Block Grant / State's
Program (DR!)
U.S. Department of Justice:
State Criminal Alien Assistance Program (SCAAP)
U.S. Department of Transportation:
Highway Planning and Construction
Federal Transit Cluster
U.S. Environmental Protection Agency:
Capitalization Grants For Drinking Water State
Revolving Funds
U.S. Department of Homeland Security:
Hazard Mitigation Grant
14.218
14.239
14.228
16.606
20.205
20.500/20.507
66.468
State Projects
CSFA Number
State Al!:eucvlName of State Proiect
52.010
Florida Department of State and Secretary of State:
Public Library Construction Program
Florida Housing Finance Corporation:
State Housing Initiatives Partnership Program
(SHIP)
Florida Department of Community Affairs:
Local Emergency Management and Mitigation
Initiatives
45.020
52.901
Dollar threshold used to distinguish
between Type A and Type B programs:
. Federal Programs
. State Projects
$ 711.203
$ 414,787
Auditee qualified as low-risk auditee?
Yes
X No
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168 7
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.
Finding 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.
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.
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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 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
Criteria
Allowable Costs: Compensation for personnel services rendered in connection with Federal
awards must be documented and supported as described in OMB Circular A-87, Cost Principles
for State, Local and Indian Tribal Governments (A-87). Additionally, pursuant to the SHIP
Program Manual, administrative costs for the SHIP state program 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.
0902.\032557
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16 B 17
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
. 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 (W1less 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 accoW1t 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.
Condition/Context
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 COW1ty has used a Personnel Activity Report
(P AR) 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 COW1ty'S Department of Housing and Human Services (the department responsible for the
administration of the HUD grants) initiated a time sheet 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 COW1ty'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" accoW1ting based on actual activity.
Questioned Costs
Total salaries and related costs are summarized as follows:
HOME (CFDA # 14.239)
CDBG (CFDA # 14.218)
SHIP (CSFA # 52.901)
$ 75,066
$ 373,204
$ 220,576
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168 7
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Cause/Effect
The PARs and timesheets used do not meet the requirements ofOMB Circular A-87 with respect
to the documentation supporting the allocation of salaries and related costs for the majority of
fiscal year 2008. 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 the majority of the year 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
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 time sheets) 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
This finding has been resolved effective July I, 2008. All grant staff are required to complete bi-
weekly time sheets 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 will process 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.
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16 B "7
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Finding 2008-2
Federal Program Information
U.S. Department of Justice
State Criminal Alien Assistance Program (SCAAP) -- CFDA No. 16.606
Criteria
Reporting: The County applied for the fiscal year 2007 SCAAP grant and received the award
funds during fiscal year 2008. The fiscal year 2007 SCAAP reporting period is from July 1,2005
through June 30, 2006. Applicants provide correctional officer staffing and salary costs, the total
of all inmate days, and details about eligible inmates housed in their correctional facilities during
this 12-month reporting period. Using financial data supplied on the application, including each
applicant's annual correctional officer salary costs, the award amount is determined pursuant to
an established formula.
The "FY 2007 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
defmition. The reported sum should total the jurisdiction's actual salary expenditures for the
reporting period, not an estimate or average. Correctional officer salary costs may include
premium pay for specialized service, shift differential pay, and fixed-pay increases for time
in service. It may also include overtime required by negotiated contract, statute, or regulation
such as union agreements, contractual obligations, and required post staffing minimums."
In the "FY 2005 SCAAP Guidelines," the last sentence above made reference to benefits and
stated that correctional officer salary costs "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.htm!) provides general guidance on
how benefits are defined for units of goverrunent." However, the FY 2006 and FY 2007 SCAAP
Guidelines omitted this reference and do not provide any mention of benefits being a qualifying
officer salary cost.
As noted in our prior year finding number 2007-07 in the accompanying "Schedule of Prior
Findings," we contacted the Department of Justice (DOJ) in the prior year for clarification based
on the salary definition in the FY 2006 SCAAP award and were informed that "only actual salary
costs, regular salary or overtime required by either contractual agreement or written policy, were
allowable costs for the FY 2006 SCAAP applications." There was no change in the salary
definition from the FY 2006 SCAAP award to the FY 2007 SCAAP award as noted above.
0902.1032557
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16 8 ~7
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Condition/Context
In addition to overtime which appears to be allowable based on the information stated above, 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.
Questioned Costs
Undeterminable
Cause
We were informed by representatives of the Collier County Sheriff s Office (Sheriff) that in
connection with their FY 2005 SCAAP grant application they verbally communicated with the
head of SCAAP in Washington D.C. who stated that benefits were an allowable salary cost, and
that the rules had been recently amended to provide for the inclusion of overtime and benefits
which were previously not allowable. Additionally, the Sheriff provided documentation
indicating that beginning with the FY 2005 SCAAP grant, the Sheriff began including allowed
overtime as well as benefits and they so informed the DOJ via an electronic submission of an
explanation for the increase in salary costs from the prior year's application which exceeded
15%. The application for the FY 2005 SCAAP grant was accepted by the DOl There is no
documentation in the SCAAP guidelines and related materials of the change in rules as described
with respect to the FY 2006 SCAAP grant.
Effect
The award amount received for the FY 2007 SCAAP grant would have been impacted by the
amount of benefits included in the salary cost total reported on the grant application.
Recommendation
We understand from the Sheriff's personnel that benefits were appropriately excluded from the
FY 2008 SCAAP award application. In the future, we recommend that the Sheriff review
program guidelines and contact the grantor agency if reporting criteria are not clearly stated or if
clarification is needed in interpreting information contained in the program guidelines. Written
documentation from the grantor agency should be retained to support any such correspondence.
Additionally, a thorough review of future applications should be made in order to detect potential
errors such as with respect to the number of correctional officer positions reported as noted
above.
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Schedule of Findings and Questioned Costs (continued)
Views of Responsible Officials and 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
prograJU 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.
Finding 2008-3
Federal Program Information
Federal Agency/PrograJU:
U.S. Department of Housing and Urban Development (HUD): Community Development Block
Grant / State's PrograJU (DRI) - CFDA No. 14.228
U.S. Department of Transportation: Highway Planning and Construction Federal
Transit Cluster - CFDA No. 20.500 / 20.507
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 aJUount, 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
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Schedule of Findings and Questioned Costs (continued)
Cause/Effect
Intemal 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
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.
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Schedule of Findings and Questioned Costs (continued)
Finding 2008-4
Federal Program Information
U.S. Environmental Protection Agency
Capitalization Grants For Drinking Water State Revolving Funds (SRF) - CFDA No. 66.468
Criteria
Allowable Costs: Effective internal controls over the approval of costs charged to the federal
program are required to be in place.
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 prograJU. We did not identify any
discrepancies or exceptions in our compliance testing.
Questioned Costs
N/A
Cause/Effect
The invoices had not yet been entered into the general ledger system or paid at the time that they
were submitted for reimbursement. Per review of the invoice, we noted that the charges related
to allowable costs under the terms of the loan program. However, a control deficiency exists as
there was no evidence of review and approval of the invoices for allowability prior to being
charged to the loan prograJU.
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 prograJU.
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Schedule of Findings and Questioned Costs (continued)
Views of Responsible Officials and 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.
Finding 2008-5
State Program Information
Florida Housing Finance Corporation (the Corporation)
State Housing Initiatives Partnership Program (SHIP)
CSF A No. 52.901
Criteria
Reporting:
. 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 (2005/2006), Interim Fiscal Year 2
(2006/2007), and Interim Fiscal year 3 (2007/2008) (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.
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Schedule of Findings and Questioned Costs (continued)
Questioned Costs
Unknown
Cause/Effect
The financial information submitted in the annual statutory reports did not agree to and was not
reco)lciled 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 by finance department staff prior to being filed
with the State.
Views of Responsible Officials and Planned Corrective Action
The HHS staff performs a reconciliation of SHIP transactions monthly to ensure that the Annual
SHIP report tracks to the SHIP annual report. This procedure was implemented after the last
audit. The SHIP grant support specialist runs a report at the end of each month and reconciles
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.
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.
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Schedule of Findings and Questioned Costs (continued)
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
Criteria
Reporting: Effective internal controls over the review of reports required to be submitted to the
grantor agency are required to be in place.
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).
Questioned Costs
N/A
Cause/Effect
Effective supervisory review controls were not in place. Possible errors or omissions in reports
could go undetected if a formal review is not conducted and documented.
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.
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Schedule of Findings and Questioned Costs (continued)
Views of Responsible Officials and 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.
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Schedule of Prior Audit Findings
For the Year Ended September 30, 2008
A. The current status of findings reported for the years ended September 30, 2007 and 2006
related to the County's basic financial statements is as follows:
Finding 2007-01
Fixed Asset Capitalization and Depredation
Condition
In performing the fiscal 2007 audit of fixed assets, we identified certain differences resulting in
adjustments to the County's basic financial statements. These differences included a prior period
restatement to expense amounts incorrectly capitalized, and reclassifications of amounts
improperly transferred to and from construction-in-progress.
It
Recommendation
The County should revise its construction and fixed assets accounting processes and procedures
to include:
. Review of contract terms for significant projects to determine proper classification of
project costs as capital assets or maintenance expense
. Expanded definition of capital assets
. Enhanced criteria for transfer of projects from construction-in-progress to fixed assets
. Periodic reconciliations of construction-in-progress costs to determine the proper and
timely capitalization of project costs
In addition, we recommend that the County utilize a fixed asset software program to accumulate
construction-in-progress costs. Much of the process involved in reconciling capital construction
costs is labor intensive and could be better automated. These expenditures should be reconciled
during the year rather than performing a comprehensive review at the end of the fiscal year. This
would accelerate this portion of the financial statement close process and reduce the risk of
manual errors.
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Schedule of Prior Audit Findings (continued)
Management Response and Corrective Action Plan
The Finance and Accounting Department concurs that all contracts need stringent initial review
to ensure proper expenditure classification. The initial review of contracts will be taken up as
part of the Board of County Commissioners' agenda review. Criteria for transfer of projects from
construction in progress to depreciable assets will not be purely quantitative for future fiscal
years. Increased reliance will be placed upon County departments and project managers for
information relating to capital asset in service dates. Reconcilement of construction in progress
costs are now occurring on a monthly basis. The County is currently working on a project
management system that will be fully integrated with the County's existing SAP database.
Construction in progress status information will be captured within that project management
system and will be followed with a confirmation process to ensure capital assets are captured
appropriately and efficiently.
Current Status
Fiscal year 2008 capitalizations from work in process were based upon communications with
various County Departments. Critical analysis of the work in process balances identified
planning costs that had been capitalized and would have been more appropriately expensed (See
Finding 2008-0). Work on the County's new project management system is ongoing and will
benefit future reporting periods.
Finding 2007-02
Accounting for Impact Fee Deferrals
Condition
During fiscal 2007 the Clerk's internal audit department performed a review of the County's
public records. This review identified approximately $5.6 million in impact fee deferrals that had
not been recorded on the County's books. This balance was recorded as a prior period
restatement to increase net assets in the government-wide financial statements and water and
sewer fund.
Recommendation
The County should review and revise its process for identifYing impact fee deferrals to ensure
that all contracts are recorded.
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Schedule of Prior Audit Findings (continued)
Management Response and Corrective Action Plan
Moving forward, a standard process will be instituted to ensure that impact fee deferrals are
communicated by the County to Clerk's Finance. Once both an impact fee deferral agreement
has been recorded in Official Records and the transaction has been posted to the CD Plus system
in Community Development Services, the County will provide notification to the Finance
Department to record the deferral in SAP. In addition, on a quarterly basis Clerk's Finance will
reconcile impact fee deferrals recorded in SAP against the County's list of deferrals to validate
that all deferrals have been recorded.
Current Status
Impact fee deferrals are properly recorded as of September 30, 2008.
Finding 2007-03
Accounting for Nonexchange Revenue
Condition
In 2007 and prior years, the County has recorded funds received for the Emergency 911 Wireless
Tax as deferred revenue. The criteria for revenue recognition pursuant to GASB 33 related to this
tax had been met.
Recommendation
The County should review the supporting documentation for all significant nonexchange revenue
streams to determine when the revenue recognition criteria in GASB 33 have been met.
Management Response and Corrective Action Plan
We have reviewed all non-exchange revenue transactions of which we are aware to determine
that the recognition criteria of GASB 33 has been met.
Current Status
The Emergency 911 Wireless Tax is not recorded as deferred as of September 30, 2008.
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Schedule of Prior Audit Findings (continued)
Finding 2007-04
Accounting for State Housing Initiatives Partnership (SHIP) Deferred Impact Fee
Receivahles
Condition
During our audit of impact fee deferrals, we noted that the County recorded notes receivable of
approximately $2.8 million which represented SHIP-related deferred impact fee credit
agreements entered into in prior years. Under the County's Consolidated Impact Fee Ordinance
(2001-13), the SHIP deferral program allows for the waiver of the impact fee revenue after 15
years unless an agreement is defaulted. In the past, the County has not recorded a reserve for
SHIP notes that are not expected to be collected.
Recommendation
The County should establish and implement a policy for reserving impact fee amounts that are
not expected to be collected.
Management Response and Corrective Action Plan
We agree that the asset needs to be recorded at net realizable value and will work with the
department to establish an appropriate allowance for financial statement reporting purposes.
Current Status
SHIP related deferred impact fee agreements are not reported as receivables in the financial
statements as of September 30, 2008.
The following fmding was reported by the County's prior auditor for the year ended
September 30, 2006.
Finding 2006-1
Condition
The County had historically recorded impact fee revenues as unearned revenue until the County
had met all the restrictions in the enabling legislation related to the fee. Also, the County has not
recorded developer donated properties received in lieu of impact fees in previous years.
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Schedule of Prior Audit Findings (continued)
Current Status
Corrective action was taken.
Currently, impact fee credit ledgers are supplied by the Community Development and
Envirorunental Services Department at the end of the fiscal year. These ledgers map to
Developer Contribution Agreements and list value received, or to be received, in retum for
impact fee credits, as well as outstanding impact fee credit balances by Developer Contribution
Agreement (DCA). Rights of way, easements and land are recorded as provided for in the DCA
and construction improvements are recorded as accounts receivable until completion. Capital
assets related to impact fee credit balances are current and booked through September 30,2008.
B. The current status of findings reported for the years ended September 30, 2007 and 2006
related to major federal programs and state projects is as follows:
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.
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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 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 expcnditures 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 werc
significantly higher than the District's cost share under the grant agreement.
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Schedule of Prior Audit Findings (continued)
Recommendation
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.
F or 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
Public Utilities Engineering Department Grant Coordinator wrote and submitted all project
reports to the grantor. The Coordinator has maintained all project documents for each grant.
The Coordinator worked with the Utility Billing and Customer Service section of Public Utilities
to invoice for grant reimbursements. An Excel spreadsheet was created and used to track and
identify expenditures associated with purchase order numbers by grant task.
Finding 2007-07
Federal Program Information
U.S. Department of Justice
State Criminal Alien Assistance Program (SCAAP)
CFDA Number: 16.606
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Schedule of Prior Audit Findings (continued)
Condition/Context
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 SCAAP grant
application for the FY 2006 SCAAP grant.
Recommendation
The Sheriff should review program guidelines and contact the grantor agency if reporting criteria
are not clearly stated or if clarification is needed in interpreting information contained in the
program guidelines. Written documentation from the grantor agency should be retained to
support any such correspondence.
Views of Responsible Officials and Planned Corrective Action
The Collier County Sheriffs Office (CCSO) concurs with this recommendation to contact the
grantor agency in writing, as is CCSO's practice, if reporting criteria are not clearly stated or if
clarification is needed in interpreting information contained in the program guidelines. Written
documentation from the grantor agency will be retained, as CCSO normally does, to support any
such correspondence.
The Collier County Sheriffs Office has received SCAAP awards every year since 1997. SCAAP
guidelines are followed regarding all application submission requirements and eligible and
ineligible application inclusions. Questions arise when SCAAP Guidelines and SCAAP online
application forms have used different verbiage. The Bureau of Justice Assistance' Grant
Management System (GMS) has a "SCAAP 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.
The "FY 2006 SCAAP Guidelines" with respect to the "Correctional Officer Salary Calculation"
is included in the audit Criteria section above. There is no reference to benefits not being eligible
for inclusion in the "actual salarv expenditures" for the application reporting period. The 2006
SCAAP Guidelines are silent about benefits and management believes that it was reasonable to
include them in the calculation. We do not believe it is logical for benefits to be an allowable
cost for only one year (FY2005) and then to revert back to years prior to 2005.
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Schedule of Prior Audit Findings (continued)
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 SCAAP Guideline after 2005 states that benefits are excluded. The CCSO
maintains DOJIBJA did not exclude benefits in SCAAP Guidelines after 2005 and that SCAAP
2005 Guidelines supersede 2002 SCAAP Frequently Asked Questions about the eligibility ofthe
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
defmition. 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 mav also include emplovee
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 DOJ/BJA verbiage in the future, however, management will
request written clarification, as it normally does, from the DOJIBJA when there is an unclear
SCAAP directive, contradiction, or what appears to be an omission in SCAAP Guidelines and
not depend on SCAAP Guidelines to be complete. Nonetheless, there is a duty on the part of the
grantor agency (DOJ/BJA) to explicitly state and include specific language in the SCAAP
Guidelines each year about what costs are eligible and ineligible for application content.
Suppressing words in SCAAP Guidelines by DOJIBJA does not indicate benefit eligibility
exclusion. It should also be noted that grantees and auditors are not privy to the numbers
DOJIBJA uses in the formula to calculate and determine SCAAP awards which are only partial
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 DOJIBJA in their SCAAP
Guidelines, and would be applicable to grantees nationwide since fixed compensation includes
all benefits. This would mean that DOJIBJA would be obligated, unless explicitly stated about
what would be ineligible, to include wages, fringe benefits, and overtime in actual salary
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Schedule of Prior Audit Findings (continued)
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
DOJIBJA did not state otherwise in writing.
Current Status
See current year finding 2008-2.
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.
Recommendation
The County should implement additional procedures and internal controls to ensure the
information used to develop the Schedule is accurate and complete and submitted on a timely
basis.
Planned Corrective Action
The County will review its current policies, processes and procedures. Additional procedures and
internal controls will be developed and implemented to monitor the information used to develop
the Schedule for grants and aid programs. A major consideration will be a central coordination
point for the processing and control of reporting requirements.
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Schedule of Prior Audit Findings (continued)
Current Status
The County has developed a training curriculum to both elevate the importance of and to provide
instruction about proper grant management. Participation in these courses has been supported by
upper management and employees involved in grants are encouraged to attend. Further, a Grant
Manual was developed and issued in October 2007 and Grant Coordination Policy updates have
been made to provide additional instruction. The County Manager has initiated a new program
called Expect Compliance at Every Level (XCEL), which is a self assessment tool designed to
allow mangers to formally assess and manage business risk, including internal control structures
and operations. All areas of county operations will take part in this initiative; however, the initial
focus is financial processes, including grants. Regular reporting to upper management is
required, resulting in increased quality control and accountability. Additionally, an XCEL
review will be performed specifically to determine an improved process for development of the
Schedule, seeking potential departmental and centralized controls to avoid this issue in the
future. The Grants Office will be responsible for accomplishing this analysis in coordination
with XCEL team experts by August 2009 and recommendations will be made to the County
Manager for implementation. Long term, project management enhancements to the County's
SAP system are expected to streamline the process and provide improved accuracy of
information.
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.
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Schedule of Prior Audit Findings (continued)
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.
Current Status
New desk monitoring policies and procedures have been implemented in FY2008. A desk
monitoring form has been designed and grant coordinators are now monitoring their
subrecipients on a regular basis. Desk monitorings are reported monthly to the HHS Director via
the Grant Section's monthly report. The Grant Operations Manager ensures compliance by
quarterly sample testing of active files. Feedback is given to the grant coordinators on the
quality, quantity and subject matter of the monitoring. Testing is conducted to ensure all active
files are reviewed by the Grants Operations Manager at least once during the year.
To ensure audit reports are received and reviewed annually, the Grants Section has implemented
Standard Operating Procedure #1-116 which outlines the process for requesting subrecipient
audit reports. The reports are now requested annually in the December time frame, to be received
no later than December 3151 of each calendar year and reviewed by the assigned grant
coordinator by January 30th. A report is then forwarded to both the HHS Director and the Grants
Operations Manager by the Operations Coordinator. Request date has been added to the master
calendar. Current audit reports and debarment certification letters are now also required for new
subrecipients as part of the grant application submission process. Assigned grant coordinators
are responsible for checking EPLS for all subrecipients, vendors and contractors associated with
any funded activity.
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Schedule of Prior Audit Findings (continued)
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.
Current Status
This finding has been resolved as each fiscal staff member responsible for signing off on
expenditures has been given a list of all account expenditures codes for HOME and 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.
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Schedule of Prior Audit Findings (continued)
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) - CSF A 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 HIm 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 .
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.
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Schedule of Prior Audit Findings (continued)
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 time sheet. 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 time sheets) 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
I) 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 time sheet 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.
Current Status
See current year finding 2008-1.
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Schedule of Prior Audit Findings (continued)
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, IDlS is unable to generate a report that
identifies the matching previously submitted.
Recommendation
We recommend that the CountylDepartment of Housing and Human Services review HOME
program guidelines and provide the program managers with the reporting and recordkeeping
requirements. The County should implement a tracking system to ensure reporting requirements
are being met. The County should improve its method of tracking matching contributions to
support the amounts reported in IDIS (including source of funding: index numbers to trace
source to general ledger) and the general ledger.
Planned Corrective Action
I) Housing and Human Services (HHS) staff will review the HOME program guidelines to
further understand the HOME match requirements.
2) HHS staff has recently developed a tracking system to track the HOME match contributions
in compliance with 24 CFR 92.504 which is an improvement to the current tracking
mechanism,.
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Schedule of Prior Audit Findings (continued)
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
As stated in the corrective action plan above, HHS fiscal staff has developed a HOME match log
to track all HOME expenditure that require match and where the matching funds originate. With
each drawn down of a HOME project, the corresponding match is documented on the log in
compliance with 24 CFR 92.504.
Additionally, the HOME Match Report was completed and submitted with the Consolidated
Annual Performance and Evaluation Report (CAPER).
In addition, the Department has developed a number of matrices that are completed and others
that are scheduled to be completed. Each matrix outlines the Federal program guidelines,
procedures in place, monitoring of those procedures and any action needed to take. A HOME
matrix was developed, reviewed and implemented by the Department.
Finding 2007-13
Federal Program Information
u.s. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
CFDA No. 14.239
Condition/Context
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 oflow-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.
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Schedule of Prior Audit Findings (continued)
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
HUD 60002, Section 3 Summary Report, Economic Opportunities for Low- and Very- Low
Income Persons form are now part of the agreement award package and reviewed at the pre-
construction meeting for each project over $200,000. The reporting dates have now been
included in the Department's Master Calendar. Submission of the Section 3 report along with a
copy of the Consolidated Annual Performance and Evaluation Report (CAPER) is submitted
annually per HUD requirements prior to Oct I st annually.
In addition, the Department has developed a number of matrices that are completed and others
that are scheduled to be completed. Each matrix outlines the Federal program guidelines,
procedures in place, monitoring of those procedures and any action needed to take. A HOME
matrix was developed, reviewed and implemented by the Department.
Finding 2007-14
State Program Information
Florida Housing Finance Corporation (the Corporation)
State Housing Initiatives Partnership Program (SHIP)
CSFANo.52.901
Condition/Context
The financial information included in the submitted Annual Report was not reconciled to the
County's general ledger. Accordingly, we were unable to validate the amount of expenditures
reported in the Annual Report. Additionally, we noted that there were no amounts reported for
"program income (interest)" for the 2004/2005 and 2005/2006 grant award periods, however,
interest was earned on the unspent portion of the respective advances and should have been
reflected as program revenue.
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Schedule of Prior Audit Findings (continued)
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 staff s ability to reconcile with the
general ledger when preparing the SHIP Annual Report.
Current Status
See current year finding 2008-5.
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.
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1"8 ~7
Schedule of Prior Audit Findings (continued)
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
Debarment certification letters are now also required for new subrecipients as part of the grant
application submission process. A subrecipient folder checklist has now been implemented to
ensure compliance. Assigned Grant Coordinators check all subrecipients, vendors and
contractors against the EPLS listing. Screen Prints of EPLS listing are made to prove
verification and are included in the file.
Finding 2007-16
Federal Program Information
U.S. Department of Housing and Urban Development (HOD)
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 I,
2006 to June 30, 2007 specified that the total amount of award was $2,400,655. However, this
award amount relates to the 2007-2008 entitlement for the program year that began on July I,
2007. Accordingly, it appears that the incorrect award was used to complete this report.
The expenditures reported in the C04PR26 - CDBG Financial Summary report for the period of
July I, 2006 through June 30, 2007 based on the IDIS system had not been appropriately
reconciled to the County's general ledger.
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Schedule of Prior Audit Findings (continued)
Recommendation
The County should implement procedures that require that financial reports extracted from IDIS
be reconciled to the general ledger and reviewed and approved by appropriate staff on a timely
basis. Evidence of the reconciliation and of the review should be documented and retained.
Performance reports should be thoroughly reviewed for accuracy and completeness before they
are submitted.
Planned Corrective Action
I) Housing and Human Services (HHS) staff will review the HUD program guidelines
regarding report submission requirements.
2) HHS staff is in the process of development a reporting calendar whereas all HUD reports will
be submitted in a timely manner.
3) Report Form 60003, Section 3 Summary Report will be completed and submitted prior to the
deadline of September 30 of each year.
Current Status
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 C04PR26.
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.
The following findings were reported by the County's prior auditor for the year ended
September 30, 2006.
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Schedule of Prior Audit Findings (continued)
Finding 2006-2
CFDA Number:
Award Numbers:
Award Years:
U.S. Department of Housing and Urban Development
Community Development Block Grant (CDBG)
Home Investment Partnerships Program (HOME)
#14.218,14.239
M-05-UC-120217, B-04-UC-120016, B-05-UC-120016
2004,2005
Federal Agency:
PrograJll:
Recommendation
The County has now completed an Environmental Review Record for each of the projects
mentioned in this finding. Environmental reviews should be completed for each project prior to
IDIS set-up and prior to expending any grant funds. To ensure completion of environmental
assessments, we recommend implementation of oversight controls. After each ERR is completed,
it should (I) be signed and dated by the appropriate staff member and (2) be reviewed and
approved by management. The approved ERR should then be forwarded to the person
responsible for IDIS set-up (to initiate this process) and subsequently placed in the appropriate
file. We recommend the County update its policies and procedures to document all controls and
processes associated with environmental reviews.
Management's Response
Collier County concurs with this finding and as indicated in the recommendation above has
already implemented additional environmental practices and procedures. Consequently, our
positive completion of all environmental reviews and implementation of additional practices and
procedures has validated all Hun eligible activities and any and all questioned costs associated
with these and future projects.
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Schedule of Prior Audit Findings (continued)
Current Year Status
Collier County Housing and Human Services Department has updated the Environmental
Review policies and procedures already in place to reflect the process in a more comprehensive
and detailed manner when completing the Environmental Reviews (ERR). To ensure compliance
with HUD regulations, Collier County will require the appropriate staff members to attend HUD
sponsored Environmental training. Staff has attended HUD Environmental training as required.
Another level of control added to the Environmental Review process is the review of each of the
ERRs by the Grants Operations Coordinator (GOC) after the Grants Management Coordinators
complete ERR documents for their projects/activities to determine the appropriate level of
clearance. The GOC will check the ERRs to make sure the projects/activities have correctly been
categorized as to the level of environmental review required, therefore assuring that the
established procedures have been followed and all HUD required forms are included in the ERR.
Finding 2006-3
Federal Agency:
Program:
CFDA Number:
Award Numbers:
Award Years:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-1202l7, M-04-UC-120217, M-05-UC-1202l7
2003,2004,2005
Recommendation
We recommend formal policies and procedures with respect to Community Housing
Development Organization (CHDO) certifications. The policies should address initial CHDO
certification as well as CHDO re-certifications, and require completion of an annual checklist.
For initial certifications, the County should have documentation to support each item on this
checklist. Documentation required for re-certifications should also be described. To ensure
proper controls are in place, we recommend coordination of CHDO documentation by one
individual and review and approval by another.
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Schedule of Prior Audit Findings (continued)
Management's Response
Collier County Housing Development COfDoration (CCHDC)
Low Income Community Input: The by-laws of CCHDC include a statement of compliance that
CCHDC would create a "process for low income community input." CCHDC did adopt by
Board motion a formal written process for low income community input. CCHDC's actions since
its inception have reinforced this policy. CCHDC has now adopted an official corporate
resolution on January 11, 2007 validating that their official policy of low income community
input has been in existence since creation of the organization. Low income Board representation:
As part of the County's CHDO Certification checklist process, low-income board participation is
verified by staff. CCHDC has always and continues to maintain their required minimum number
of low income board members. CHDO Certification Date: The certification process for CCHDC
occurred over approximately a 9 month period. On December 8, 2005 county staff attended the
Board meeting where the CCHDC adopted the two remaining policy items, thus completing all
of the HUD checklist requirements for their CHDO certification status.
Empowerment Alliance of Southwest Florida (EASF)
CHDO Low-income community input and CHDO Capacity: EASF has been a State of Florida
certified CHDO since 2002. The State guidelines for CHDO certification are identical to HUD
guidelines. Documentation of State CHDO approval is on file with Collier County. EASF has
been operating in Collier County since 2000 which substantiates their capacity and experience
working in the low-income community ofImmokalee.
Big Cvpress Housing Corporation
CDHO Capacity and Staffing: Big Cypress CHDO operates as a subsidiary of Everglades
Community Association. The staff of the organi7.ation is allocated to the parent organization
supporting the CHDO and charges their time accordingly. Everglades Community Association
operates 3 certified CHDOs throughout Florida in Collier, Manatee, and Miami-Dade counties
utilizing the same staffing relationships. Everglades Community Association and its subsidiaries
have developed over 1,000 units throughout Florida. It is common practice for nonprofits to
create new corporate entities for each new housing development. As a result, staff remains on the
parent corporation's payroll for administrative expediency. Big Cypress retains the staff talent by
absorbing the appropriate cost of their share of the parent corporation's payroll cost.
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Schedule of Prior Audit Findings (continued)
Ch?pter 8 of Building HOME (page 8-11) specifically provides for alternative staffing plans that
would allow this staffing arrangement to satisfy the requirement for staff capacity and
experience. Big Cypress Housing Corporation developed and owns the 79-unit Main Street
Village in Immokalee. In addition, Steve Kirk, President and Executive Director received a
national award from the Housing Assistance Council in Washington, D.C. in December 2006 for
his efforts to develop housing for migrant farm workers. In essence, it is our opinion, that this
CHDO meets the HOME requirements in substance over form.
General
Collier County is confident that all three organizations have been appropriately certified as
Community Housing Development Organizations (CHDOs) and that all expenditures are in
compliance with HUD HOME regulations. The HUD CHDO Certification checklist will
continue to be used annually for recertifying all organizations seeking CHDO status in Collier
County.
Current Year Status
The HUD CHDO Certification checklist is used annually to recertify all organizations seeking
CHDO status in Collier County. It is the responsibility of one Grant Coordinator to certify the
CHDO status which is then confirmed by a member of the HHS management teaIn. All
paperwork is contained within the files of the organizations seeking CHDO status.
CCHDC: As part of the recertification process, Collier County Housing and Human Services
requires CHDO's to complete an HUD CHDO Certification annual checklist. Low-income board
participation is noted on CCHDC's By-laws, corporate resolution and board list.
EASF: As part of the recertification process, Collier County Housing and Human Services
requires CHDO's to complete an HUD CHDO Certification annual checklist. Low-income board
participation is noted on EASF's by-laws, board resolution, and board list.
BCHC: As part of the recertification process, Collier County Housing and Human Services
requires CHDO's to complete an HUD CHDO Certification annual checklist. Low-income board
participation is noted on Big Cypress' by-laws, board resolution and board list.
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Schedule of Prior Audit Findings (continued)
Finding 2006-4
Federal Agency:
Program:
CFDA Number:
Award Numbers:
Award Years:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-05-UC-1202l7
2005
Recommendation
We recommend thorough research and review of CHDO requirements prior to entering into a
contractual agreement. Additional review and approval procedures should be developed with
respect to CHDO expenditures to ensure that all conditions are met prior to the release of any
CHDO funds. We recommend formal documentation of all CHDO requirements and controls.
Management's Response
Collier County reviewed HUD HOME rules and made the determination that the Collier County
Housing Development Corporation (CCHDC) was acting as a developer in the case of the Cirrus
Pointe project. The joint venture agreement between CCHDC and Jim Fields states that both
parties are responsible for the development of the project. This contractual agreement details the
property owner and the CHDO's specific obligations to bring this project from conception to
completion. "The parties desire to form a joint venture for the development and sale of the parcel
according to this agreement. The parties hereby create a Joint Venture for the construction and
sale of 108 residential condominium units on the parcel." In addition, the CHDO will be
involved in efforts to secure additional financing for this project and the prequalification and sale
of the affordable units. HUD encourages CHDO's to develop partnerships in order to more
successfully develop, construct, finance and sell affordable housing. According to HUD
regulations a CHDO is defined as a "Developer" when it "has a contractual obligation to a
property owner to develop a project." In addition, "In the Developer role, the CHDO carries out
some or all of the principal project development activities." (Building HOME pgs 8-12 and 8-
15). On January 16, 2007, staff requested clarification from the Miami HUD office on this
matter.
Corrective Action: Attend training on CCHDO's sponsored by the National Association for
County, Community and Economic Development in June, 2007 and update the certification
checklist and policies and procedures to reflect the training within 30 days.
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Schedule of Prior Audit Findings (continued)
Current Year Status
Because of the transition of staff membets in Housing and Hwnan Services, attendance at the
CHDO training in June was not possible. This training was attended by staff and all internal
practices and procedures were updated to reflect any changes from the training. In a conference
call with the Miami Field Office, it was determined that HUD would not render an opinion based
on the audit. For future CHDO contractual agreements, technical assistance will be requested to
clarify CHDO requirements and all proposed CHDO expenditures will be reviewed to ensure
that all conditions are met prior to the release of funds.
Finding 2006-5
Federal Agency:
Program:
CFDA Nwnber:
Award Number:
Award year:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-05-UC-120217
2005
Recommendation
We recommend the County review any future joint venture agreements that are associated with
CHDO set-aside funds and ensure that the requirements described above are met prior to the
expenditure of HOME funds.
Management's Response
Collier County will continue to review all joint venture (N) agreements as an integral part of its
evaluation of HOME CHDO projects and their compliance with HUD regulations.
Current Year Status
Staff attended Joint Venture training on April 19, 2007. The staff members then provided in
house training for the rest of the Grants staff on July 16, 2007. Legal docwnents continue to be
reviewed by the County Attorney. The contract with the Cirrus Pointe was extended by the
Board of County Commissioners for the work to be completed by 12/09. Staff is continuing to
monitor this project. Although the project is permitted, due to the downturn in the housing
market, no construction has commenced at this time. Housing and Human Services grants staff is
providing technical assistance to the developer to ensure a successful completion of this project.
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Schedule of Prior Audit Findings (continued)
Finding 2006-6
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-120217
2003
Recommendation
We recommend the County develop and utilize a checklist describing all documentation
requirements for real property acquisitions. Management level personnel should review and
formally approve all significant steps (as described on the checklist) in the property acquisition
process. We also recommend sending any future Uniform Relocation Act (URA) letters via
"certified" mail to document compliance with the above-noted requirements.
Management's Response
With regards to this land acquisition activity, the seller was delinquently notified of all URA
requirements by the co-developer of the project, Beneficial Communities. Collier County has
implemented a project checklist requiring management approval certifying URA requirements
have been met by sub-recipients prior to disbursement of funds.
Current Year Status
Staff attended URA training in April 2007. Policies and procedures were updated to reflect the
training in July, 2007. Subrecipients will receive training and technical assistance on policies and
procedures regarding the Uniform Relocation Act. Appropriate paperwork will be on file,
including documentation of URA letters sent by certified mail.
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Schedule of Prior Audit Findings (continued)
Finding 2006-7
Federal Agency:
PrograJU :
CfDA Number:
Award Number:
Award Year:
u.s. Department of Housing and Urban Development
Home Investment Partnerships PrograJU (HOME)
#14.239
M-03-UC-120217, M-04-UC-120217
2003,2004
Recommendation
As noted in this finding, the County has already corrected this error. This was the first year the
County utilized HOME funds for a tenant-based rental assistance (TBRA) program. In the future,
we recommend careful review of all HOME regulations and guidance when starting
programs/projects that are new to the County.
Management's Response
Collier County has corrected this situation.
Current Year Status
Collier County Housing and Human Services will carefully review all procedures and regulations
before starting new prograJUs. Staff members will attend the requisite training as it is offered and
request technical assistance from the Miami field Office. The department will scrutinize
administrative costs and ensure these costs are expended from the appropriate categories.
0902-t032557
223
Collier County, Florida
168
7
Schedule of Prior Audit Findings (continued)
Finding 2006-8
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-120217, M-04-UC-120217, M-05-UC-120217
2003,2004,2005
Recommendation
We recommend the County develop detailed policies and procedures with respect to HOME
match and provide training for all personnel involved in the HOME match process. As part of
this process, the County needs to develop procedures to separately identify SHIP "match" loans
and ensure repayment of these loans is deposited into the HOME Investment Trust Fund local
account. The County should revise and re-file its 2006 match report with HUD, based upon the
new procedures.
Management's Response
No HOME activities using SHIP match have been re-paid to Collier County. The situation
described in the recommendation has not occurred. Collier County will develop a detailed policy
and procedure to handle the re-payment of matched funds should the situation ever arise.
Current Year Status
The County uses SHIP funds as match contribution to the HOME funds. HOME recipients that
receive SHIP match will be identified and setup in !DIS. A written procedure to address this
issue has been completed.
0902-1032557
224
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Finding 2006-9
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
U.S. Department of Housing and Urban Development
Community Development Block Grant (CDBG)
#14.218
B-04-UC-120016, B-05-UC-120016
2004,2005
Recommendation
We recommend Collier County Human Services provide payroll and/or other documentation to
support the cost of providing intake services. Any costs that cannot be supported by underlying
documentation should be returned to the CDBG program.
We recommend the County adhere to the payment and documentation standards established in its
contractual agreements. If changes are considered necessary, the County and its subrecipient
should amend the appropriate sections of the agreement.
The County should carefully consider all documentation and monitoring requirements prior to
entering into subrecipient agreements for medical-related services and other "Public Services"
(as defmed by the CDBG program). Such contracts often require significant oversight from both
a programmatic and financial management (documentation review) perspective.
Management's Response
All reimbursements made for these projects were made in accordance with the executed
contracts. Management continues to ensure that programmatic and fiscal controls are in place for
all public service projects and other CDBG eligible activities.
Current Year Status
This project was closed out on October 19, 2007. During the monitoring, it was observed that
each file contained sufficient documentation to support the cost of providing intake services.
0902-1032557
225
16817
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Finding 2006-10
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-05-UC-120217
2005
Recommendation
The County utilized this program income prior to year-end and developed a process to
incorporate program income into its cash draw process. We recommend the County update its
written policies and procedures for cash draws to reflect the requirements associated with
program mcome.
Management's Response
Collier County concurs with this finding. Staff has developed policies and procedures to address
this situation as described by the auditor in the context/effect section above.
Current Year Status
The County received Home program income for the first time in FY 2006. The income was
spent, but not drawn in IDIS. Procedures are in place to ensure all future program income are
spent and drawn in IDIS before entitlement funds are used.
0902.1032557
226
168 7'
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Finding 2006-11
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
U.S. Department of Housing and Urban Development
Home Investment Partnerships PrograJU (HOME)
#14.239
M-03-UC-1202l7
2003
Recommendation
Using reasonable allocation methods, we recommend the County determine and document the
aJUountlcost ofland associated with the 4 single-faJUily units and the amount associated with the
51 apartment units. The County should then either:
(1) require Big Cypress to return the portion of HOME funds associated with the 51-unit
apartment complex; or
(2) aJUend its contractual agreement with Big Cypress to include the 51 units of rental
housing and impose the applicable "period of affordability" requirements for the
HOME prograJU.
We also recommend the County clearly describe the intended use of HOME funds in its
contractual agreements. The County should not approve and fund HOME expenditures that are
not detailed in the contract "scope of work".
Management's Response
Collier County has aJUended this contractual agreement effective March 2, 2007 to include the
51 units of rental housing and the applicable period of affordability.
Current Year Status
This contract was aJUended in March 2007 to include all 55 units. All legal contracts, including
the scope of work, are reviewed by the County Attorney. The scope of work for each proj ect
clearly reflects the intended use of all grant funding.
0902-1032557
227
Finding 2006-12
Federal Agency:
Program:
CFDA Number:
Award Number:
Award Year:
Recommendation
Collier County, Florida
loB~7
Schedule of Prior Audit Findings (continued)
U.S. Department of Housing and Urban Development
Community Development Block Grant (CDBG) and
Home Investment Partnerships Program (HOME)
#14.2l8 and #14.239
M-05-UC-120217, B-05-UC-120016
2005
We recommend the County continue utilizing the time sheet documentation process it developed
in FY 2006.
Management's Response
Collier County will continue utilizing the timesheet documentation process developed in FY
2006.
Current Year Status
Collier County Housing and Human Services continues to utilize the timesheet documentation
process for all grants staff members. Any new employees hired are also trained on the timesheet
documentation process. See also finding 2007-11 above.
Finding 2006-13
Federal Agency:
Program:
CFDA Number:
Award Number;
Award Year:
Recommendation
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
#14.239
M-03-UC-120217, M-04-UC-120217, M-05-UC-l20217
2003,2004,2005
We recommend the County carefully review the language of all HOME contracts to ensure
compliance with 24 CFR 92.504. Written agreements should specifically address each provision
as described in this HOME regulation.
0902-1032557
228
Collier County, Florida
168"'7/
Schedule of Prior Audit Findings (continued)
Management's Response
Collier County will review all contractual agreements to ensure they comply with all
requirements of 24 CFR including 92.504. Regarding the Big Cypress deed restrictions
referenced above, the developer requested an additional change to reflect a revised legal
description. This agreement has been reviewed by the County attorney's office and will be on the
agenda for approval by the Board of County Commissions in July 2007. All agreements are
reviewed by the County attorney's office. Management will pursue review by HUD source for
compliance with HUD legal sufficiency.
Current Year Status
The contract in question has been amended and approved by the Board of County
Commissioners. Additionally, the contracts from Housing and Human Services have undergone
a rigorous review process by the County Attorney, Purchasing and staff members with the Clerk
of Courts. With the approval of the 2009 Action Plan by the Board of County Commissioners,
contract templates will be included and submitted to HUD by May 15,2009.
Finding 2006-14
Federal Agency:
Program :
CFDA Number:
Award Number:
Award Year:
U.S. Department of Transportation
Highway Planning and Construction
#20.205
195431
October I, 2005 - September 30, 2006
Recommendation
KPMG recommends that the County implement procedures to ensure that Davis-Bacon Act
requirements are included in contracts and that certified payrolls are obtained from contractors
and subcontractors when required.
0902-1032557
229
Collier County, Florida
168 ~~~7
Schedule of Prior Audit Findings (continued)
Management's Response
Management concurs with this finding; however, proper steps to assure this problem does not
occur in the future have already been taken. This finding pertains to a construction contract that
was let in 2004. At the time the contract was let, the Purchasing Department was not aware that
this project was to be grant funded and hence did not insert the requirements raised under the
finding. The issue of grant compliance in certain County contracts was brought to our attention
in a subsequent annual audit finding. Purchasing staff formally addressed this issue in March
2006 by modifying the pre-bidding checklist. The modified list includes a determination of the
. funding source. If grant funds are part of the revenue for the project, the Purchasing staff inserts
the appropriate additional conditions to the bid and contract terms.
Current Year Status
A new Grants Coordinator with prior grant compliance experience was hired in June of 2007. All
newly executed LAP-funded and FT A-funded contracts continue to include the Davis-Bacon Act
requirements and are reviewed for updates. Currently, there are no nonlocal LAP projects in the
construction phase that would require the collection of certified payrolls. A written procedure has
been developed for future contracts which require certified payroll collection. This procedure
will include informing contractors at pre-bid meetings and post-award meetings that Davis
Bacon applies, and certified payroll records are a requirement of the project. Internal procedures
include informing project managers and budget analysts of Davis Bacon requirements as well as
identifying which projects require payroll certification compliance. The Grants Coordinator will
monitor collection of the reports and be the official holder of record.
Finding 2006-15
Federal Agency:
Program:
CFDA Number;
Award Number:
Award Year:
U.S. Department of Agriculture
Watershed Protection and Flood Prevention
#10.904
69-4209-6-1617
October 1,2005 - September 30, 2006
Recommendation
The County should implement procedures to ensure that special provisions are included in
contracts when required by grant agreements.
0902-1032557
230
16 B ~'7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Management's Response
Management concurs with this finding; however, the contract was placed by the Purchasing
Department prior to the event that became the basis for the grant. The work was ordered by the
Stormwater Management Department pursuant to the clean up and removal of debris from
County drainage canals following Hurricane Wilma. The contract was placed by the Purchasing
Department several months prior to the event. The contract is available for use by any County
department and is not linked to a particular funding source or end user.
Current Year Status
A new Grants Coordinator with prior grant compliance was hired in June of 2007 and will
monitor all grants within the Transportation Division to ensure projects using grant funded
sources are properly procured following the requirements specific of the grantor.
Finding 2006-16
State Agency:
Program:
CFDA Number:
A ward Number:
Award Year:
Florida Department of State
State Aid to Libraries
#45.030
06-ST-12
October 1, 2005 - September 30, 2006
Recommendation
The County should implement procedures to ensure that reports are completed properly and that
adequate supporting documentation is maintained.
Management's Response
Management concurs with this finding. This reporting issue is related to staff turnover and
implementation of a new library automation system. Management will ensure that when staff
members are hired, they are trained to run the appropriate reports and cross trained with other
staff members. This will provide additional staff that can run and reproduce the reports when
needed and to show from where the information was derived. Prior to submittal, all reports will
be reviewed by cross trained staff and the director to verifY the accuracy and completeness of
information provided. The Library will retain supporting documentation to be made available
after reports are submitted.
0902-1032557
231
Collier County, Florida
168 ft17
Schedule of Prior Audit Findings (continued)
Current Year Status
Director is compiling and reviewing all reports, with assistance from current employees. Library
has been unable to afford additional training from vendor. However, vendor is implementing an
on-line training program that will be evaluated and used if it appears to meet the Library needs
for report training. Library consulted February 23, 2009, with vendor concerning this newly
established on-line training program. Training prograJU roll-out should be complete in Summer
2009. Library Director and one Branch Manager are scheduled to attend a general data reporting
training session on March 25, 2009. Although not specifically about Library's automation
system, the class should provide additional assistance in using standard office programs to
evaluate specific library data. Records and paper trail of information used as basis for reports are
being archived locally. Two additional staff members have been designated to report on and keep
track of particular data elements that are used to compile reports.
Finding 2006-17
State Agency:
Florida Department of Elder Affairs/Area Agency on Aging for
Southwest Florida, Inc.
Community Care for the Elderly
#65.010
CCE 304.203.06, CCE 302.203.05
July I, 2005 - June 30,2006 and July I, 2006 - June 30, 2007
Program:
CFDA Number:
Award Number:
Award Year:
Recommendation
The County should ensure authorization by someone other than the preparer is obtained in order
to properly segregate the duties of requesting and approving state reimbursement requests.
Management's Response
Management concurs with the finding and has implemented practices and procedures to resolve
this issue. The required reporting duties of preparer and approver have now been delegated to
separate individuals. Fiscal support staff has been trained to prepare the expenditure and request
for funds reports and have now accepted this responsibility. The reports will in turn be reviewed
for completeness and accuracy by the accounting supervisor, who will then sign off as the
approver.
0902-1032557
232
168 rq
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Current Year Status
The accounting staff implemented the practices and procedures as outlined in the Management's
Response. Fiscal staff has been trained to prepare the reports and now completes them with great
accuracy. The supervisor continues to sign off on the reports for completeness, timeliness and
accuracy.
Finding 2006-18
State Agency:
Program:
CFDA Number:
Award Year:
Florida Housing Finance Corporation
State Housing Initiatives Partnership (SHIP) Program
#52.901
2003/04, 2004/05
Recommendation
Reconciliations of both revenue and expense (between the SHIP Annual Report and the general
ledger) should be formally documented, reviewed, and approved. Policies and procedures should
be written to describe the entire reporting process, including reconciliation controls, the manner
in which data is compiled and the documentation to be maintained.
Management's Response
As indicated in the finding the reconciliation of the SHIP report and General Ledger has been
completed and are correct. The SHIP Annual Report submitted to the State was correct. A policy
and procedure has been implemented requiring reconciliations to be completed for the SHIP
program on a monthly basis.
Current Year Status
Staff is working towards a monthly reconciliation of the SHIP program on a monthly basis. See
current year finding 2008-5 above.
Finding 2006-19
State Agency:
Program:
CFDA Number:
Award Year:
Florida Housing Finance Corporation
State Housing Initiatives Partnership (SHIP) Program
#52.901
2004/05
0902-1032557
233
168 7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Recommendation
The County budgeted for increased SHIP activity in FY 2007 and believes that they will meet the
encumbrance and expenditure requirements as of June 30, 2007. The County periodically
reviews the expenditure and encumbrance levels of the SHIP prograJU. We recommend written
policies that address this process and formal documentation of this control on a quarterly (or
more frequently) basis.
Management's Response
Collier County agrees with this finding, however all 2004/2005 SHIP funds were not only
encumbered but also expended by December 31, 2006, six months prior to their statutory
expenditure deadline. Collier County has amended its LHAP to allow greater flexibility to
encumber and expend all SHIP funds consistent with statutory requirements. The State of Florida
was notified of the situation prior to July 2006 and agreed to the County's plan to encumber and
expend the SHIP funds in the fall of 2006.
Current Year Status
Due to market conditions, the 2004/2005 funds could not be encumbered in a timely manner.
The State of Florida was notified of the situation and an extension was given. The SHIP
coordinator keeps a log on encumbered and spent activities.
Finding 2006-20
State Agency:
Program:
CFDA Number:
Award Year:
Florida Housing Finance Corporation
State Housing Initiatives Partnership (SHIP) Program
#52.901
2003/04,2004/05,2005/06
Recommendation
We recommend the County continue utilizing the timesheet documentation process it developed
in FY 2006.
Management's Response
Collier County will continue utilizing the timesheet documentation process developed in FY
2006.
0902-1032557
234
168 7
Collier County, Florida
Schedule of Prior Audit Findings (continued)
Current Year Status
Collier County Housing and Human Services continues to utilize the timesheet documentation
process for all grants staff members. Any new employees hired are also trained on the timesheet
documentation process. See also finding 2007-11 above.
0902.1032557
235
168 7
TffiS PAGE INTENTIONALLY LEFT BLANK
EXHIBIT E
FEDERAL CERTlFlCA TlONS AND ASSURANCES
16B 7
169 7
65028
Federal Register/Vol. 73, No. ZIZ/Friday, October 31, ZOOS/Notices
APPENDIX A
FEDERAL FISCAL YEAR 2009 FrA CERTIFICATIONS AND ASSURANCES SIGNATURE PAGE
(Required of all Applicants for ITA assistance and all FTA Grantees with an active capital or formula project)
AFPIRMATION OF APPLICANT
Name of Applicanl: Collier County Board of County Commissioners
Name and Relationship of Authorized Representative:" Donna F i a 1 a I Cha i rwoman
BY SIONlNO BELOW, on behalf of the Apptican~ 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
al1 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
Administratiou (Ff A) in Federal Fiscal Year 2009.
Ff A intends that the certifications and assurances the Applicant selects on the other side of this document. as
representative oftbe 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 dwing Federal Fiscal Year 2009.
The Applicant affirms the truthfulness and accW'acy of the certifications and assurances it has made in the
statements submitted herein with this doc~ment and any other submission made to FT ^' 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 CPR part 31 apply to any certification, assurance or submission made to FfA.
The criminal provisions of 18 U.S.c. lOCH 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 "lare under penalties of perjury that the foregoing certifications and assW'ances, and
any other statements malr! me on behalf of the A ticant are true and correct.
. I' - 3- 21.\-0'\
Signature . .I Date:
Name Donna F i a 1 a , Cha i rwoman
Authorized Representative of Applicant
AFPIRMATION OF APPLICANT'S ATI'ORNEY
For (Name of Applicaot): Collier County Board of County Commissioners
As the undersigned Attorney for the above named Applicant, I hereby affirm to the Applicant that it has authority
under State, local. or tribal govenunent 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 affum to the Applicant that, to the best of my knowledge, there is no legislation or litigation pending or
inuninent that mlgh~versely affect the validity of these certifications and assurances, or of the performance of the
::::~_ S~If-IZ/~ Dare: 3/~'tit)1
Name Scott Teach, Deputy County Attorney
Attorney for Applicant
Each Applicanl for fT A financial usistancc and each FI' A Grantee with anactivc capital Of" formula project must provide an Affinnarion of
Applicant'1 Attorney pertaining to the Appliclllt's legal capacity. The ApplicaJlt may enter its signature In lieu of the Anomey's sign.I~.
provided the AppliclJlt haa on file tbiJ Affirmation. signed by the attorney and dated IlUs Federal fiscal year.
ATTEST'.'
~. T.E'BRoc.K. -, -/lLERK
BY:'" ~
ttest II to 011 .
.tGllt.... 01. ~
168 .,
Federal Register/Vol. 73, No. ZlZ /Friday, October 31, ZOOB/Notices 65027
APPENDIX A
FEDERAL FISCAL YEAR 2009 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:
Catee:orv Descriotion
01. Assurances Required For Each Applicant.
OZ. 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.
O? Acquisition of Capital Assets by Lease.
08. Bus Testing.
09. Charter Service AgreemeDt.
10. School Transportation Agreement.
11. Demand Responsive Service.
1 Z. Alcohol Misuse and Prohibited Drug Use.
13, Interest and Other Financing Costs.
14. Intelligent Transportation Systems.
) 5. Urbanized Area Formula Program,
16. Clean Fuels Grant Program.
17. Elderly Individuals and Individuals wilb Disabilities Formula Program and Pilot Program.
18. Nonurbanized Area Formula Program for States.
19, Job Access and Reverse Commute Program,
20. New Freedom Progra.m.
21. Paul S. Sarbanes Transit in Parks Program.
22, Tribal Transit Program.
23. Infrastructure Finance Projects.
24. Deposits of Federal Financia.l Assistance to a State Infrastructure Banks.
../
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V
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../
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./
../
,/
V
./
../
../
./
V
./
V
./
./
./
V
/
V
168 .,
EXHIBIT F
DOES NOT APPL Y
169 7
EXHIBIT G
APPLICANT CERTIFlCA TION AND ASSURANCE TO FDOT
168 7
APPLIES TO APPLICANTS FOR CAPITAL ASSISTANCE
EXHIBIT G
APPLICANT CERTIFICATION AND ASSURANCE TO FOOT
To be completed and signed by an individual authorized by the governing board
of the applicant agency and submitted with the grant application.
The Collier County Board of County Commissioners certifies and assures to the Florida Department of
Transportation in regard to its Application under U.SC. Section 5311 dated 3- ,jl~oc\ :
1) It shall adhere to all Certifications and Assurances made to the federal government in its
Application.
2) It shall comply with Section 341.051 Florida Statutes and Chapter 14-73 Florida Administrative
Code.
3) It has the fiscal and managerial capability and legal authority to file the application.
4) Local matching funds will be available to purchase vehicles/equipment at the time an order is
placed.
5) It will carry adequate insurance to maintain, repair, or replace project vehicles/equipment in the
event of loss or damage due to an accident or casualty.
6) It will maintain project vehicles/equipment in good working order for the useful life of the
vehicles/equipment.
7) It will return project vehicles/equipment to the Department if. for any reason. they are no longer
needed or used for the purpose intended.
8) It recognizes the Department's authority to remove vehicles/equipment from its premises, at no
cost to the Department, if the Department determines the vehicles/equipment are not used for the
purpose intended, improperly maintained, uninsured, or operated unsafely.
9) It will not enter into any lease of project vehicles/equipment or contract for transportation services
with any third party without prior approval of the Department.
10) It will notify the Department within 24 hours of any accident or casualty invoiving project
vehicles/equipment, and submit related reports as required by the Department.
11) It will submit an annual financial audit report to the Department, if required by the Department.
Date:
3-24 -0'\
ATTEST
~~
BY: - '. .
lttttt IS to ala' .
.19ftltft C!f\ I.
Donna Fiala hairwoman
Authorized R~ eentative and:litle
^ / <II'"
. !_,.,~ ,.{~4
(Signature of authorized representative)
APPr . ,m ~ ~ IUfth:lency
2)~# IZ~~~L
---- ... ---_..&..
Dtp",z c~~y
1613' 7
EXHIBIT H
FTA SECTION 5333(b) ASSURANCE
168 .,
APPLIES TO ALL APPLICANTS
EXHIBIT H
FT A 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
~-Ol~-Oq
Donna Fiala Chairwoman
(Typed name d title of authoriz
ATTEST
DWIGHT E. BROCK, CLERK
Bl~ (Signature Au orlzec Representative
'1'o~/(~h'icants must complete the following form and submit it with the above Assurance.
LISTING OF RECIPIENTS, OTHER ELIGIBLE SURFACE TRANSPORTATION PROVIDERS, AND LABOR
ORGANIZA TlONS REPRESENTING EMPLOYEES OF SUCH PROVIDERS, IF ANY
/See Appendix for Example)
2 3 4
1 Site Project by Name, Identify Other Eligible Identify Unions (and
Identify Recipients of Description, and Provider Surface Transportation Providers) Representing
Transportation Assistance fe.g. Recipient other Providers /Type of Employees of Providers in
Under this Grant. Agency, 01 Contractor) Service} Columns 1, 2, and 3
Collier County Board of Application for Section Collier Area Transit Transport Workers
County Commissioners 5377 funds for Capital (Urban Transit Service)
Assistance for FY09 for Union
Collier Area Transit to 122 Dixie Lane
provide public Coco Beach, FL 32931
transportation service to
residents of rural areas of
Collier County traveling
within the rural area
and/or to the adjacent
urban area and return to
rural domicile.
,_, - .
~
~~If/l2;;~
De-r"..~." \'
..Ol~.;:;')'
168 7
EXHIBIT I
Exhibit I does not applv. Collier County's application is not related to
construction and/or acquisition of facilities.
168 7
EXHIBIT A
SYSTEM DESCRIPTION
EXHIBIT A
168
7
SYSTEM DESCRIPTION FROM THE TRANSPORTATION SERVICE
DEVELOPMENT PLAN
INTRODUCTION TO THE SERVICE AREA
Background
Collier County Government's Alternative Transportation Modes Transportation Department
serves as the Community Transportation Coordinator (CTC) for Collier County.
Collier County CTC is considered a complete brokerage, contracting all fixed-route, paratransit,
and transportation disadvantaged operations to McDonald Transit who operates as Collier Area
Transit (CAT). CAT obtains prior authorization for all trips (ADA, TD, and Medicaid), schedules
the trip(s) and invoices the Collier County Alternative Transportation Modes Department on a
monthly basis.
Collier Area Transit operates nine routes on a fixed-route system. The entire fleet is equipped
with lifts that are compatible with the Americans with Disabilities Act of 1990 (ADA). CAT sub-
contracts with private operators to provide TD paratransit service throughout the remaining
portions of Collier County.
As the management company for the CTC, CAT performs the basic elements of coordination for
the paratransit program in Collier County, e.g., call intake, certification, eligibility, reservations,
scheduling, transportation, reporting, cost-sharing and information sharing. Collier County
provides administrative support such as grant writing, planning, budgeting, and public
information and also program approval for all aspects of the Paratransit program. Three distinct
transportation programs are provided under Collier Area Transit's Paratransit Program:
Americans with Disabilities Act (ADA), Transportation Disadvantaged (TD) and Medicaid.
The ADA program provides service to people who reside within :y. miles of an existing CAT bus
route and have transportation needs that fall within the service schedule of CAT, but cannot
access the bus system due to a disability.
The TD program provides service to people residing in areas where CAT bus routes are not
available and who have no other means of transportation.
The Medicaid program provides transportation to Medicaid eligible people who cannot travel by
the CAT bus routes and have no other means of transportation.
Collier Area Transit currently employs seventy-four people.
168 7
Collier Area Transit Ridership History
FISCAL YEAR TOTAL
FY 01 97,571
FY02 324,037
FY03 475,820
FY04 627,824
FY05 951,601
FY06 1,052,536
FY07 1,180,147
FY08 1,166,358
Collier Area Transit Ridership on the 5311 Route in the Township of Immokalee, Florida
OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP TOTAL
FY06 3,126 5,984 6,120 6,610 5,634 6,283 3,587 4,199 5,430 5,923 6,099 4,835 58,995
FY 07 5,708 6,553 5,622 6,888 5,958 6,452 3,940 5,325 5,382 5,548 5,711 5,532 68,619
FY08 6,748 5,411 5,564 6,293 8,593 7,867 8,412 8,520 9,821 8,926 8,303 7,520 91,978
FY09 8,900 7,469 7,798
Collier Area Transit's Route 8 (5311 Route) serves the township of Immokalee, FL, which is
situated in the rural Northeast portion of Collier County. Route 8 is currently the only one of
nine routes receiving FTA 5311 funds. The 2000 US Census estimated the population of
Immokalee, FL was 21,845. The 2008 population estimate of Immokalee is 25,946. Collier
Area Transit transported the equivalent of 34% of the total population of Immokalee, FL during
the month of October 2008. Ridership on Collier Area Transit's 5311 Route in the Township of
Immokalee, Florida is showing a steady increase in ridership. Capacity issues were addressed
with the expansion of Collier Area Transit's 5311 Route occurred at the end of January 2008. A
reverse route service was added to Route 8 (the Immokalee Circulator, which doubled the
service on this route. This route is critical to ensure the transportation needs of the elderly,
disabled, and low income citizen's of Immokalee, Florida are met.