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Agenda 07/13/2021 Item #16J1 (2021 Election Security Funds Grant Agreement Budget Amendment)07/13/2021 EXECUTIVE SUMMARY Recommendation to approve a budget amendment recognizing a Florida Department of State, Division of Elections, 2021 Election Security Funds Grant Award in the amount of $75,000. OBJECTIVE: To obtain the Board of County Commissioner’s approval to recognize a 2021 Election Security Funds Grant Award from the Florida Department of State, Division of Elections. CONSIDERATIONS: Grant funds are available from the 2020 Help America Vote Act (HAVA) Election Security Grant funds through Specific Appropriation 3131A in Chapter 2020- 111, Laws of Florida. The Department of State established a sub grant program to address Sub-recipients’ election security needs as assessed by the Department for federal elections (hereinafter “2021 ESF1 Grant”) and for the purpose of complying with the 2020 Memorandum of Agreement for Minimum Security Standards for the Florida Voter Registration System. The total sum available for distribution is three million, four hundred seventy-five thousand dollars ($3,475,000) in non-recurring funds for fiscal year 2020-2021. The funds are appropriated from the Federal Grants Trust Fund, pursuant to section 101 of the Help America Vote Act of 2002 (HAVA) and section 90.404 (“Help America Vote Act Election Security Funds”) of the Catalog of Federal Domestic Assistance . FISCAL IMPACT: The Collier County Supervisor of Elections will receive $75,000 from the Florida Department of State, Division of Elections. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, raises no legal issues and requires majority vote for approval. -JAK GROWTH MANAGEMENT INPACT: None. RECOMMENDATION: That the Board of County Commissioner’s approve a budget amendment recognizing $75,000 in Supervisor of Elections grant funds. Submitted by: Jennifer J. Edwards, Supervisor of Elections ATTACHMENT(S) 1. CLL20210610_MOA (PDF) 2. CLL20210610_Attachment B (PDF) 3. AttachC-FinalExpenditure (XLSX) 4. AttachD-Audit Requirements (DOCX) 5. AttachE-PropertyInventory (XLSX) 6. 081 Budget Amendment (PDF) 16.J.1 Packet Pg. 2413 07/13/2021 COLLIER COUNTY Board of County Commissioners Item Number: 16.J.1 Doc ID: 16395 Item Summary: Recommendation to approve a budget amendment recognizing a Florida Department of State, Division of Elections, 2021 Election Security Funds Grant Award in the amount of $75,000. Meeting Date: 07/13/2021 Prepared by: Title: Sr. Operations Analyst – County Manager's Office Name: Geoffrey Willig 06/29/2021 2:23 PM Submitted by: Title: Division Director - Corp Fin & Mgmt Svc – County Manager's Office Name: Mark Isackson 06/29/2021 2:23 PM Approved By: Review: Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 06/29/2021 3:09 PM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 06/30/2021 9:19 AM Office of Management and Budget Laura Wells Additional Reviewer Completed 06/30/2021 9:31 AM County Manager's Office Sean Callahan Level 4 County Manager Review Completed 06/30/2021 5:15 PM Board of County Commissioners Geoffrey Willig Meeting Pending 07/13/2021 9:00 AM 16.J.1 Packet Pg. 2414 16.J.1.aPacket Pg. 2415Attachment: CLL20210610_MOA (16395 : 2021 Election Security Funds Grant) 16.J.1.aPacket Pg. 2416Attachment: CLL20210610_MOA (16395 : 2021 Election Security Funds Grant) 16.J.1.aPacket Pg. 2417Attachment: CLL20210610_MOA (16395 : 2021 Election Security Funds Grant) 16.J.1.aPacket Pg. 2418Attachment: CLL20210610_MOA (16395 : 2021 Election Security Funds Grant) 16.J.1.aPacket Pg. 2419Attachment: CLL20210610_MOA (16395 : 2021 Election Security Funds Grant) 16.J.1.aPacket Pg. 2420Attachment: CLL20210610_MOA (16395 : 2021 Election Security Funds Grant) 16.J.1.aPacket Pg. 2421Attachment: CLL20210610_MOA (16395 : 2021 Election Security Funds Grant) 16.J.1.bPacket Pg. 2422Attachment: CLL20210610_Attachment B (16395 : 2021 Election Security Funds Grant) 16.J.1.bPacket Pg. 2423Attachment: CLL20210610_Attachment B (16395 : 2021 Election Security Funds Grant) Reimbursement total: Advancement total: Principal:Interest: Principal:Interest: Section 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Cybersecurity Category (Instructions group and number documents sequentially that apply to the category series) Items -Description -Good or Service Purchased Vendor/Payee Invoice/Purchase Order Number Date of Invoice or Purchase Order Deliverables - Received Date Payment/Check Date Check Number/Credit Card Number (last 4 digits)Cost Grant Funds Expended Advance Funds Grant Funds Expended Reimbursement Total Grant Expended (Principal Award) Total Grant Interest Earned Total Interest Spent Total Funds Expended Category 1 - Multi-Factor Auth Add rows under this category as needed Category 2 - Vulnerabilty Mgnmnnt Add rows under this category as needed Category 3 - Email Security Add rows under this category as needed Category 4 - Network Hygiene, Segmentation, & Security Add rows under this category as needed Category 5 - Endpoint Hygiuene Security Add rows under this category as needed Category 6: Physical Security & Other Needds Add rows under this category as needed 2021 Elections Security Funds Grant 1 - FINAL EXPENDITURE REPORT Section 1 Instructions: Complete categories in Section 3 as applicable. Each supporting document must be numbered sequentially to correspond to each entry below so that it is clear to which category the document applies. It also must be marked in a way that clearly delineates what was paid and requested to be reimbursed and/or obligated, when paid, etc. Reports will be returned if unclear, unorganized, or deficient in some other way which may delay the request for reimbursement and/or advance. The supporting documentation shall be be alternatively transmitted through a secure site in a prescribed time and manner by the Department for a determination of grant amount award. Sub-recipient must provide information and documentation sufficient to support the request for reimbursement and/or advance including but to, description of good/services, invoice number/purchase order, invoice/purchase order date, payment date, vendor/payee, proof of payment (receipts, bank/credit card statements, canceled check), etc.Each supporting document must be numbered sequentially to correspond to each entry below so that it is clear to which category the document applies. It also must be marked in a way that clearly delineates what was paid and requested to be reimbursed and/or obligated, when paid, etc. Reports will be returned if unclear, unorganized, or deficient in some other way which may delay the request for reimbursement and/or advance. Section 2 County Staff member completing report Date Submitted Total funds awarded by state to county Interest earned Total expenditures Funds to be returned SUBMIT VIA SECURE SITE AS DIRECTED ATTACHMENT C to #MOA 2021-001-_______ 16.J.1.c Packet Pg. 2424 Attachment: AttachC-FinalExpenditure (16395 : 2021 Election Security Funds Grant) Department of Financial Services Division of Accounting and Auditing – Bureau of Auditing OPEN FOR EDIT BY STATE AGENCY USERS AUDIT REQUIREMENTS FOR AWARDS OF STATE AND FEDERAL FINANCIAL ASSISTANCE DFS-A2-CL Page -1- Rev. 11/18 Rule 69I-5.006, F.A.C. Attachment D MOA# 2021-001-___ Note: Rule Chapter 69I-5, Florida Administrative Code (F.A.C.), State Financial Assistance, incorporates this form as well as the regulations cited therein by reference in Rule 69I-5.006, F.A.C. Rule 69I-5.001, F.A.C., incorporates 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, including Subpart F - Audit Requirements, 2018 Edition, and its related Appendix XI, Compliance Supplement, April 2017 and April 2018. The form and regulations can be accessed via the Department of Financial Services’ website at https://apps.fldfs.com/fsaa/. The administration of resources awarded by the Department of State to the Sub-recipient may be subject to audits and/or monitoring by the Department of State, as described in this section. MONITORING In addition to reviews of audits conducted in accordance with 2 CFR 200, Subpart F - Audit Requirements, and section 215.97, Florida Statutes (F.S.), as revised (see AUDITS below), monitoring procedures may include, but not be limited to, on-site visits by Department of State staff, limited scope audits as defined by 2 CFR §200.425, or other procedures. By entering into this agreement, the recipient agrees to comply and cooperate with any monitoring procedures or processes deemed appropriate by the Department of State. In the event the Department of State determines that a limited scope audit of the recipient is appropriate, the recipient agrees to comply with any additional instructions provided by Department of State staff to the recipient regarding such audit. The recipient further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the Chief Financial Officer (CFO) or Auditor General. AUDITS Part I: Federally Funded This part is applicable if the recipient is a state or local government or a nonprofit organization as defined in 2 CFR §200.90, §200.64, and §200.70. 1. A recipient that expends $750,000 or more in federal awards in its fiscal year must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements. EXHIBIT 1 to this form lists the federal resources awarded through the Department of State by this agreement. In determining the federal awards expended in its fiscal year, the recipient shall consider all sources of federal awards, including federal resources received from the Department of State. The determination of amounts of federal awards expended should be in accordance with the guidelines established in 2 CFR §§200.502-503. An audit of the recipient conducted by the Auditor General in accordance with the provisions of 2 CFR §200.514 will meet the requirements of this Part. 2. For the audit requirements addressed in Part I, paragraph 1, the recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR §§200.508-512. 3. A recipient that expends less than $750,000 in federal awards in its fiscal year is not required to have an audit conducted in accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements. If the recipient expends less than $750,000 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements, the cost of the audit must be paid from non-federal resources (i.e., the cost of such an audit must be paid from recipient resources obtained from other than federal entities). 16.J.1.d Packet Pg. 2425 Attachment: AttachD-Audit Requirements (16395 : 2021 Election Security Funds Grant) AUDIT REQUIREMENTS FOR AWARDS OF STATE AND FEDERAL FINANCIAL ASSISTANCE DFS-A2-CL Page -2- Rev. 11/18 Rule 69I-5.006, F.A.C. Part II: State Funded Note: This part is applicable if the recipient is a nonstate entity as defined by section 215.97(2), F.S. 1. In the event that the recipient expends a total amount of state financial assistance equal to or in excess of $750,000 in any fiscal year of such recipient (for fiscal years ending June 30, 2017, and thereafter), the recipient must have a state single or project-specific audit for such fiscal year in accordance with section 215.97, F.S.; Rule Chapter 69I-5, F.A.C., State Financial Assistance; and Chapters 10.550 (local governmental entities) and 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. EXHIBIT 1 to this form lists the state financial assistance awarded through the Department of State by this agreement. In determining the state financial assistance expended in its fiscal year, the recipient shall consider all sources of state financial assistance, including state financial assistance received from the Department of State, other state agencies, and other nonstate entities. State financial assistance does not include federal direct or pass-through awards and resources received by a nonstate entity for federal program matching requirements. 2. For the audit requirements addressed in Part II, paragraph 1, the recipient shall ensure that the audit complies with the requirements of section 215.97(8), F.S. This includes submission of a financial reporting package as defined by section 215.97(2), F.S., and Chapters 10.550 (local governmental entities) and 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. 3. If the recipient expends less than $750,000 in state financial assistance in its fiscal year (for fiscal years ending June 30, 2017, and thereafter), an audit conducted in accordance with the provisions of section 215.97, F.S., is not required. If the recipient expends less than $750,000 in state financial assistance in its fiscal year and elects to have an audit conducted in accordance with the provisions of section 215.97, F.S., the cost of the audit must be paid from the nonstate entity’s resources (i.e., the cost of such an audit must be paid from the recipient’s resources obtained from other than state entities). Part III: Report Submission 1. Copies of reporting packages for audits conducted in accordance with 2 CFR 200, Subpart F - Audit Requirements, and required by Part I of this form shall be submitted, when required by 2 CFR §200.512, by or on behalf of the recipient directly to the Federal Audit Clearinghouse (FAC) as provided in 2 CFR §200.36 and §200.512. The FAC’s website provides a data entry system and required forms for submitting the single audit reporting package. Updates to the location of the FAC and data entry system may be found at the OMB website- https://www.whitehouse.gov/omb/office-federal-financial-management/ 2. Copies of financial reporting packages required by Parts I and II of this form, as well as the Single Audit Act Compliance Certification form, shall also be submitted by or on behalf of the recipient directly to each of the following: a. The Department of State at each of the following addresses: Department of State Online Grants System. The Single Audit Compliance Certification Form is available to complete under “Single Audit Act” tab within the system. The Financial Report must be uploaded through the system. b. The Auditor General’s Office at the following address: Auditor General 16.J.1.d Packet Pg. 2426 Attachment: AttachD-Audit Requirements (16395 : 2021 Election Security Funds Grant) AUDIT REQUIREMENTS FOR AWARDS OF STATE AND FEDERAL FINANCIAL ASSISTANCE DFS-A2-CL Page -3- Rev. 11/18 Rule 69I-5.006, F.A.C. Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street Tallahassee, Florida 32399-1450 The Auditor General’s website (https://flauditor.gov/) provides instructions for filing an electronic copy of a financial reporting package. 3. Any reports, management letters, or other information required to be submitted to the Department of State pursuant to this agreement shall be submitted timely in accordance with 2 CFR §200.512, section 215.97, F.S., and Chapters 10.550 (local governmental entities) and 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General, as applicable. 4. Recipients, when submitting financial reporting packages to the Department of State for audits done in accordance with 2 CFR 200, Subpart F - Audit Requirements, or Chapters 10.550 (local governmental entities) and 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General, should indicate the date that the reporting package was delivered to the recipient in correspondence accompanying the reporting package. Part V: Record Retention The recipient shall retain sufficient records demonstrating its compliance with the terms of the award(s) and this agreement for a period of five years from the date the audit report is issued, and shall allow the Department of State, or its designee, the CFO, or Auditor General access to such records upon request. The recipient shall ensure that audit working papers are made available to the Department of State, or its designee, the CFO, or Auditor General upon request for a period of five years from the date the audit report is issued, unless extended in writing by the Department of State. Note: Records need to be retained for at least five years to comply with record retention requirements related to original vouchers as prescribed by the Department of State, Division of Library and Information Services, Bureau of Archives and Records Management. 16.J.1.d Packet Pg. 2427 Attachment: AttachD-Audit Requirements (16395 : 2021 Election Security Funds Grant) AUDIT REQUIREMENTS FOR AWARDS OF STATE AND FEDERAL FINANCIAL ASSISTANCE DFS-A2-CL Page -4- Rev. 11/18 Rule 69I-5.006, F.A.C. EXHIBIT 1 Federal Resources Awarded to the Recipient Pursuant to this Agreement Consist of the Following: 1. Help America Vote Act – Catalog of Federal Domestic Assistance (CFDA) 90.404 HAVA Election Security Grants Federal Program: Section 101 of the Help America Vote Act of 2002 Federal Agency: U.S. Election Assistance Commission Award Amount: Needs based determination (Total sub grant award program for all Sub-recipients is $3,475,000) Compliance Requirements Applicable to the Federal Resources Awarded Pursuant to this Agreement are as Follows: 1. CFDA Number 90.404, HAVA Election Security Grants a. As authorized under Section 101 of the Help America Vote Act of 2002 (P.L. 107-252 (HAVA) and provided for in the Consolidated Appropriations Act, 2020 (Public Law 116-93), the purpose of this award is to “improve the administration of elections for Federal office, including to enhance election technology and make election security improvements” to the systems, equipment and processes used in federal elections. b. Award Sub-recipients must adhere to all applicable federal requirements including Office of Management and Budget (OMB) guidance: Title 2 C.F.R. Subtitle A, Chapter II, Part 200- Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 C.F.R. § 200). c. Implement or have implemented the Drug-Free Workplace Requirements of 2 C.F.R. § 182.200 and comply with subpart C of 2 C.F.R. Part 180 – Debarment & Suspension. 16.J.1.d Packet Pg. 2428 Attachment: AttachD-Audit Requirements (16395 : 2021 Election Security Funds Grant) County Attachment E MOA 2021-001- Federal Subgrant Funds: (type/YYYY) Federal Grant Award No. (YYYY- XXX)Description Manufacturer Model No. Serial No. or Identification No.Vendor Voucher No. Date Acquired (MM/DD/YYYY) Acqusition cost (dollars)Use/Condition Disposition (In-custody, sold, lost, destroyed, stolen) Date of Disposition (MM/DD/YYYY) Disposal price if applicable (dollars) Physical location (City/County Address or Building No./Room No.) Property Inventory 16.J.1.e Packet Pg. 2429 Attachment: AttachE-PropertyInventory (16395 : 2021 Election Security Funds Grant) Attachment E MOA 2021-001- 16.J.1.e Packet Pg. 2430 Attachment: AttachE-PropertyInventory (16395 : 2021 Election Security Funds Grant) 16.J.1.f Packet Pg. 2431 Attachment: 081 Budget Amendment (16395 : 2021 Election Security Funds Grant) 16.J.1.f Packet Pg. 2432 Attachment: 081 Budget Amendment (16395 : 2021 Election Security Funds Grant)