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T oz r KOO \X - m 2 OC ( `f xi T z -, (N 0 O > W 7 SmithCamden CYe3 From: BOB MAST[waterpumps @msn.com] Sent: Tuesday, February 25, 2014 10:00 AM To: SmithCamden Subject: RE: From Comm Henning GOOD MORNING CAMDEN PRESSURE SWITCH REPLACMENT AND REWIRING MOTOR NO MOR' THAN $150.00 THANK YOU BOB MAST From: CamdenSmith @colliergov.net To: waterpumps@msn.com Date: Tue, 25 Feb 2014 09:15:20-0500 Subject: From Comm Henning This is the item he believes could use a pressure switch replacement and rewiring to the motor rather than replacement. See attached executive summary related to this job for a residence not commercial property. Respectfully, Camden Smith, MPA Executive Coordinator to Commissioner Henning Board of County Commissioners Ph: (239) 252-8605 Email: CamdenSmith@colliergov.net Colter County Notice to recipients: All emails and attachments received or sent regarding county business and/or BCC agenda items are public record in compliance with the State of Florida's Sunshine Law. Under Florida Law,e-mail addresses are public records.If you do not want your e-mail address released in response to a public records request,do not send electronic mail to this entity.Instead,contact this office by telephone or in writing. 1 Square D by Schneider Electric 30-50 PSI Pumptrol Pressure Switch-FS... http://www.homedepot.com/p/Square-D-by-Schneider-Electric-30-50-PS... `� � PRO Site Tool&Truck Rental Installation Services and Repair I Gift Cards I Help l`¢i More Your Store: 414, Yoiti� South Naples#6348(Change) Square D by Schneider Electric 30-50 PSI Pumptrol Pressure Switch Model#FSG2J21 BP Internet#100183740 Store SKU#336191 ****II (6) Write a Review Ask a Question $14.47 each 9 in Stock at South Naples#6348 (change pick up store) PRODUCT SOLD: Online&In Store tern cannot be shipped to the following state(s):GU,PR,VI PRODUCT OVERVIEW The Square D By Schneider Electric Pressure Switch is compatible with jet pumps,submersible pumps and reciprocating pumps.The standard action contacts open on rising pressure • Suitable for jet pumps,submersible pumps and reciprocating pumps • Standard-action contacts open on rising pressure • 30-50 psi • 1/4 in.pressure connection • Standard action contacts open on rising pressure SPECIFICATIONS Assembled Depth(in.) 2.8 in Assembled Height(in.) 4 in Assembled Width(in.) 3.8 in Brand compatibility Various Square D warrants equipment manufactured by it and sold through authorized sales channels to be free Manufacturer Warranty from defects in materials and Product Depth(in.) 0.25 in workmanship for eighteen(18)months from date of invoice by Square D or its authorized sales channel. Product Weight(lb.) 1.1 lb Returnable 90-Day SHIPPING OPTIONS Most orders process within 1 business days. Please allow 3 to 5 business days for Standard Shipping in addition to order processing time,which varies by product. Items deliver by small parcel service. Orders for this item may be expedited for an additional fee. Other Delivery Options: Expedited Shipping:Delivery the second business day in addition to order processing time,which varies by product.Items deliver by small parcel service. Express Shipping:Delivery the next business day in addition to order processing time,which varies by product.Items deliver by small parcel service. If product is eligible for shipping to AK,HI and US Territories additional transit time and remote surcharges may apply. 1 of 1 2/24/2014 4:36 PM 13A I •--- to P 0 n ---i n -.1i -ci P o CIC? cr 0-t CD 6-4 . O CD n ,.-A, ,$ ip ft! - -,, 5, pcJ n , , - 0 > ril t ) ',-„,,, ,) CI, crq CO •`1' --" /1--. O ,.-, N:-'4 , � O Pi) ›' CD CD _.t ,, 4 . 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Brock Clerk of the Circuit Court 329 Tamiami Trail East Issued: February 20, 2014 Suite #402 aples, FL 34112-5746 ilp www.collicrcicrk.com 13A Prepared by: Megan Gaillard, Senior Internal Auditor Report Distribution: Collier County Airport Authority(CCAA) Leo Ochs, Jr., County Manager Mark Isackson, Director of Corporate, Financial, & Management Services Jeff Klatzkow, County Attorney Nick Casalanguida, Growth Management Division Administrator Gene Shue, Growth Management Director of Operations Support Cc: Dwight E. Brock, Clerk of the Circuit Court Crystal K. Kinzel, Director of Finance & Accounting Dale W. Phillips, Internal Audit Manager TABLE OF CONTENTS SUMMARY 2 OBJECTIVE 3 SCOPE 3 BACKGROUND 4 OBSERVATIONS, RECOMMENDATIONS, & MANAGEMENT RESPONSES 6 CONCLUSION 9 ADDITIONAL MANAGEMENT COMMENTS 9 EXHIBIT A—AERIAL PHOTOGRAPHS OF CAMPGROUND—COLLIER COUNTY PROPERTY APPRAISER 10 EXHIBIT B—FIELDWORK PHOTOGRAPHS 21 EXHIBIT C—MANAGEMENT TIMELINE �4 The files and draft versions of audit reports remain confidential and protected from public records requests during an active audit under Nicolai v. Baldwin Aug. 28, 1998. DC-A of FL, 5` District) and Florida Statute 119.0713. Work-papers supporting the observations noted within this report will become public record and can be made available upon request once the final audit report has been issued. 1 • 1 13A The draft audit report was initially reviewed with the Department on November 22, 2013 and was released to the Department for Management Response on November 22, 2013. The Growth Management Division Administrator provided the management responses on January 3,2014. Summary The project was 94% completed at the time of the grant termination with the campground / RV sites being approximately 90% completed with the bathhouse not completed based on the final close-out documentation submitted to the grantor agency. A termination for convenience occurred for the project; however, the termination for convenience does not remove the federal requirements, including the approval processes for disposal of assets paid for with federal grant monies. The campground/RV sites were developed and paid for with grant monies with an initial estimated life of 20 years. The life expectancy for the asset was not met prior to removal of the campground/ RV sites. The grantor did not provide approval for disposal of the asset or use of the asset for a different use, as required by the grant agreement and the CFR's. The following observations were generated during this review: 1. Disposal of the campground / RV sites was not in compliance with Federal requirements and the grant agreement(Proper asset disposal documentation was not submitted to the grantor agency or Finance). 2. Approximately $340,600 was spent for a campground facility that was never put to the intended use and was dismantled within one year of completion. All requirements of the grant applications, assurances, and agreements should be met or specifically addressed at the termination of a grant agreement and/or project. Appropriate disposal authority should be clear in termination documentation and/or obtained prior to asset disposal. Failure to comply with grantor requirements may: result in audit findings, jeopardize current and future grant funding; result in disbarment from receiving grant funding, require repayment of grant funds, result in termination of the grant, impact future grant awards,and/or result in liability for damages for misrepresentation. 2 13A Objective The objective of the review was to determine whether there was misappropriation of grant funds and/or County funds with regard to the RV Park(known as the campground) located at the Immokalee Regional Airport. Sco s e The review consisted of, but was not limited to the following tasks: • Review of the Economic Development Administration (EDA) grant application, award letter, grant agreement, grant amendments, grant assurances, and grant attestations; • Review of EDA Termination of Convenience letter; • Review of applicable Code of Federal Regulations(CFR's); • Review of Board of County Commissioner Executive Summaries applicable to the EDA grant; • Review of applicable Collier County Airport Authority Resolutions; • Review of applicable Collier County Airport Authority Meeting Minutes and Agenda Items; • Review of Collier County Airport Authority grant files including pay requests, design plans, and photographs; • Review of Clerk's Finance and Accounting Department grant files; • Review of Clerk's Finance and Accounting Department capital asset records; • Review of Collier County Site Development Application (SDP-2002-AR-3110) Project 2002070057 — "Industrial Park Development Campground"; • Collier County Growth Management Division—records and documentation for the Industrial Park Development Campground; • Review of project cost classifications/budget; • Review of project work orders; • Observation of the campground/RV Park; • Review of Collier County Property Appraiser aerial photographs of the Immokalee Regional Airport and campground/RV Park site; • Analyzation of photographs and records for property status and condition; • Interviews with Collier County Airport Authority staff; • Interviews with Clerk's Finance and Accounting staff; and • Interviews with citizen. 3 t Background On July 12, 2000, the Collier County Airport Authority submitted a revised grant application to the Economic Development Administration (U.S. Department of Commerce) requesting funding for infrastructure improvements to the Immokalee Regional Airport consisting of an ERP permit; construction of roads, water, sewer, and drainage infrastructure; storm water improvements; construction of public restrooms; and construction of a campground. The total project cost was $1,553,500.00. Specific project and construction components included: extension of Airpark Boulevard, Industrial Park site improvements, Automotive Sports Complex support infrastructure and permit, sketches and schematics, feasibility analysis, ERP permit, restrooms (i.e. bathhouse), spectator parking, campground, and project master plan. The campground construction estimated cost was $262,000.00 and the public restrooms estimated cost was $75,000.00. The funding breakdown for the project components and construction was as follows: $1,078,500.00 from the EDA grant, $280,000.00 from the Florida Department of Transportation (FDOT), and $195,000.00 from the Board of County Commissioners.The total project cost was estimated at$1,553,500.00. On August 14, 2000, the Collier County Airport Authority was awarded an Economic Development Administration (EDA) grant for $1,078,500.00 number 04-01-04619 for the Immokalee Regional Airport including architectural, engineering, and construction costs for Industrial Park Infrastructure Improvements. Infrastructure improvements included extension of Airpark Boulevard, utilities, raising the grade of industrial sites, construction of motor sport spectator parking,drainage improvements,construction of public restrooms,and construction of a campground. The estimated useful life for the infrastructure and assets was 20 years. The EDA grant award required compliance with the U.S. Department of Commerce Financial Assistance Standard Terms and Conditions. The Standard Terms and Conditions provide remedy for unsatisfactory performance through "termination for convenience". To terminate for convenience, both the recipient and the government (i.e. grantor agency) agree that continuation of the project would not produce beneficial results commensurate with the further expenditure of funds; both the recipient and the government (i.e. grantor agency) agree upon the termination conditions, including the effective date, and in the case of partial termination, the portion to be terminated; and the recipient agrees to incur no new obligations for the terminated portion after the effective date and to cancel or satisfy all outstanding obligations as of that date. The EDA grant award/agreement included special conditions as part of the requirements for the CCAA receiving funding for the project. Special condition#10—Property Management Standards require"In affirming this Award, the Recipient acknowledges its responsibility to use the real property acquired or improved by this Award...only for the authorized and specific purpose of an industrial park...The sales agreements and deed of conveyance shall include a covenant prohibiting the use of the property for any purpose other than the general and special purpose of the grant as approved." The award period was from August 14, 2000 (the date of the award approval) to 19 months after the award approval. The initial estimate was four months for design work and eight months for construction. According to the initial award letter,construction was to start prior to February 14,2001 and be completed by February 14,2002. The CCAA submitted the first time extension request to the U.S. Department of Commerce to extend the start of construction to November 14, 2001 with completion of construction being no later than February 14, 2003. The U.S. Department of Commerce approved the extension of construction for the EDA grant. The second time extension was submitted to extend the completion date to October 14, 2003. Construction was not completed by October 14, 2003. The remaining aspect of the project that had not been completed was the bathhouse on the campground. The U.S.Department of Commerce approved the extension of construction for the EDA grant.A third time extension was submitted because of time delays regarding the bathhouse. The extension was denied by the U.S.Department of Commerce.Instead,it was recommended that the CCAA"terminate for convenience". Termination for convenience when 100% of grant funds are received does not remove the special grant provisions/ assurances which would require the CCAA to maintain the assets obtained using grant funding. 4 13A t.44 On December 23,2003,the grant was terminated because of unavoidable delays for completion of the infrastructure improvements. The EDA agreed to reimburse the lower of 72.44% or $1,078,500.00, the amount not to exceed $1,078,500.00. The total costs incurred through December 23, 2003 were $1,605,726.00, which allowed for the maximum cap to be reimbursed from the federal share of the grant. The final payment request indicated the project was 94% complete at the time of termination with the campground being approximately 90% completed based on the final close-out documentation submitted to the grantor agency. On January 12, 2004,the CCAA voted to terminate the EDA grant for convenience. On February 10, 2004, during the BCC meeting agenda item 14A, the suspension and termination was accepted by the BCC. On March 8, 2004, an "Offer to Terminate Grant Agreement" for convenience was accepted by the CCAA. The Offer to Terminate Grant Agreement for convenience indicated "the parties have now determined that it is not feasible to complete this investment as originally intended...and the Grant Agreement terminated for convenience of the parties..." Based on Collier County Property Appraiser aerial images of the Immokalee Regional Airport campground site in 2005, it appears the bathhouse, walkways, RV sites, and roadways were completed. Between the end of 2005 and 2006 the seven outer RV sites / pads were partially removed (east of the main campground). Between 2006 and 2007, it appears the campground had been significantly disrupted and many of the RV sites /pads were removed. The bathhouse was removed from the campground and relocated alongside of the drag strip / racetrack. Between 2007 and 2008, the RV sites / pads were completely removed and part of the interior access roadway had been removed. In 2009, the campground was staged with numerous disposal containers unrelated to the campground. In 2010,the remains from the original campground include the interior loop roadway, less the portion that is no longer paved (area in front of where the bathhouse was located). Between 2011 and 2013, there were no apparent additional changes to the campground. In 2011, Internal Audit completed site visits to observe the campground. The former campground had fire hydrants, concrete sidewalks, and curbing. There were no utility stubs/no water hook-ups. The campground (above ground) improvements were mostly dismantled and concrete pads were no longer present. It was noted unlikely the bathhouse had a sewer pipe to hook-up to the sewer. In 2012, Internal Audit completed an additional site visit to observe the campground which had been dismantled. The former campground(above ground)and roadway were overgrown with trees and vegetation. 5 13A Observations I) Disposal of the campground / RV sites was not in compliance with Federal requirements and the grant agreement. Based on Collier County Property Appraiser aerial photographs, the campground/RV sites were removed between 2005 and 2007. The interior access road appears to have been left partially intact (Reference Exhibit A for aerial photographs). The Economic Development Administration (EDA) grant agreement Standard Form 424D indicates the applicant "Will not dispose of, modify use of, or change the terms of the real property title, or other interest in the site and facilities without permission and instructions from the awarding agency." Airport staff was unable to provide documentation indicating the grantor agency approved destruction of the campground / RV sites. Airport staff provided the Offer to Terminate Grant Agreement from the EDA allowing the grant agreement to be terminated for convenience. The letter did not contain a provision or special instructions indicating the campground / RV sites could be removed or use of the facility modified. 15 CFR 24 Subpart C 20 (b)(3) requires the "Grantees...must adequately safeguard all such property and must assure that it is used solely for authorized purposes." 15 CFR 24 Subpart C 31 (b) requires "Use. Except as otherwise provided by Federal statutes real property will be used for the originally authorized purposes as long as needed for that purposes, and the grantee...shall not dispose of or encumber its title or other interests." It does not appear the destruction/ removal of the campground / RV sites was the intended purpose of the project when the campground/RV sites had an estimated useful life of 20 years. Grant funds were not returned to the grantor agency upon termination of the grant agreement indicating the improvements completed with grant funding would need to comply with the grant agreement requirements or the grantor agency should have provided a waiver. 13 CFR 314.4(a) indicates the Federal Government (EDA) must be compensated by the Recipient for the Federal Share, whenever, during the estimated useful life of the project, any property acquired or improved in whole or in part is disposed of,encumbered,or no longer used for the purpose of the project. The U.S. Department of Commerce Economic Development Administration Standard Terms and Conditions Section K4(b)c requires "The Recipient agrees that in the event it disposes of, or alienates in any manner any interest in, the property during its useful life, without the EDA's written approval, the Government will be entitled to recover the Deferral share of the value of the property. When during its useful life property is no longer needed for the purpose of the Award, as determined by EDA, EDA may permit its use for other acceptable purposes consistent with those authorized for support by EDA." The campground / RV sites were disposed of during its useful life. The County was unable to provide documentation from the EDA approving the disposal of the campground infrastructure or allowing other uses for the property. 2 CFR 215.61(b) (previously OMB Circular A-110) indicates if costs are allowed under an award, the responsibilities of the recipient...including those for property management as applicable, shall be considered in the termination of the award, and provision shall be made for continuing responsibilities of the recipient after termination, as appropriate." The letter for termination of convenience provided by the grantor agency did not include special instructions indicating the asset (i.e. campground / RV sites) could be disposed or the continuing responsibilities, so it appears the initial grant terms may remain in effect (i.e. useful life of 20 years). The termination for convenience letter did not provide a waiver for the asset maintenance and/or retention requirements indicating the County may not be in compliance with federal requirements when the campground/RV sites were dismantled and disposed. Without grantor approval, the County does not appear to have authority to dispose of the assets obtained with federal grant money. 6 13A Recommendations: • The County should work with the U.S. Department of Commerce to determine if there were continuing responsibilities for the project. • The County should comply with the Code of Federal Regulations (CFR's), grant agreements, and grant assurances. • When assets and/or infrastructure are paid for through grant funding then disposed, the County should receive approval from the grantor agencies prior to disposal. • The County should properly monitor assets and submit the appropriate documents to properly record changes to assets. County Management Response: "The county will work with the grantor, US Dept of Commerce (USDC), to develop a resolution to the audit finding regarding dismantling portions of the campground area. The Airport Authority will not dispose of any property, regardless of whether it was purchased with grant funds or county dollars, without following the proper process in the future to ensure compliance with any applicable regulations which include CFRs, agreements and assurances. Staff agrees permission from the grantor agency to dispose of any property acquired with grant funds shall require approval before disposition. This procedure will be properly followed in the future. The airport managers understand the implications of also being property officers, in accordance with CMA 5809, and will diligently monitor property and fill out the proper paperwork for any necessary transfers or disposals of county assets." 2) Approximately $340,600 was spent for a campground facility that was never put to the intended use and was dismantled within one year of corn•letion. On August 14,2000,the Collier County Airport Authority(CCAA)was awarded an U.S.Department of Commerce Economic Development Administration (EDA) grant for $1,078,500.00 number 04-01-04619 for the Immokalee Regional Airport including architectural, engineering, and construction costs for Industrial Park Infrastructure Improvements. Infrastructure improvements included extension of Airpark Boulevard, utilities, raising the grade of industrial sites, construction of motor sport spectator parking, drainage improvements, construction of public restrooms, and construction of a campground. The estimated useful life for the infrastructure and assets was 20 years.The total estimated cost of the project was$1,553,500.00 including a FDOT grant and a County match. When the EDA grant was terminated for convenience, the construction for the entire project was approximately 94% complete with the campground / RV sites portion being 90% complete based on the final close-out documentation submitted to the grantor agency. The bathhouse was the portion of the campground not completed at the time of termination of the EDA grant. The asset was recorded with Finance on April 30, 2006 with $94,285.13 being for the restroom/ bathhouse and $1,131,441.17 for the Airpark Boulevard Extension and campground / RV sites. Based on payment requests and information provided by CCAA staff, the estimated cost for construction of the campground / RV sites is approximately $340,657.72. The EDA portion of the campground / RV sites cost is approximately $246,772.45. The campground / RV sites were never put to its intended use and were demolished between 2005 and 2010. The August 14, 2000 EDA grant agreement included special conditions as part of the requirements for the CCAA receiving funding for the project. Special condition #10 — Property Management Standards require "In affirming this Award, the Recipient acknowledges its responsibility to use the real property acquired or improved by this Award...only for the authorized and specific purpose of an industrial park...The sales agreements and deed of conveyance shall include a covenant prohibiting the use of the property for any purpose other than the general and special purpose of the grant as approved..."The special condition indicates the campground/RV sites should have been used as a campground facility for the estimated useful life of 20 years. 7 13Ar. 2 CFR 215.61(b) (previously OMB Circular A-110) indicates if costs are allowed under an award, the responsibilities of the recipient...including those for property management as applicable, shall be considered in the termination of the award, and provision shall be made for continuing responsibilities of the recipient after termination, as appropriate." The letter for termination of convenience provided by the grantor agency did not include special instructions indicating the asset (i.e. campground / RV sites) could be disposed or continuing responsibilities. It appears the initial grant terms may have remained in effect for the estimated useful life of the asset(i.e.useful life of 20 years).The termination for convenience letter did not provide a waiver for the asset. The CCAA received and used grant funds to construct the campground facility and did not return the funds upon termination for convenience, indicating the original terms of the grant agreement would apply to the assets constructed with grant funds. The termination for convenience did not include a waiver or special instructions for disposal of the asset. The CCAA was unable to provide documentation indicating the EDA approved destruction of the campground. By dismantling the campground / RV sites, the CCAA may be liable to reimburse the grantor agency for funds used for this portion of the project. Recommendations: • The County should work with the U.S. Department of Commerce to determine if the County has further obligations under the grant agreement. The County should obtain a waiver for the campground / RV Park requirements. • The County should monitor capital projects to ensure the appropriate assets are recorded. • The County should provide Finance with the appropriate paperwork to reduce the asset's recorded value. County Management Response: "The county has made contact with a representative at the Atlanta office of the EDA and will continue to work with the grantor on the resolution to this finding. The bath house has been relocated to the race track area of the airport, where it is currently in use; Staff will also request approval from the USDC/EDA of the relocation of that asset. Regardless of whether the grantor approves the disposal of the campground asset, a suggested write-down will be forwarded to Finance for consideration of an adjustment to the value of the asset record once it is fully analyzed. The airport managers understand the implications of also being property officers in accordance with CMA 5809 and will monitor assets and fill out the proper paperwork for any necessary transfers or disposals of county assets." 8 13A Conclusion The campground/RV sites were constructed and paid for using grant monies.The asset had an initial estimated life of 20 years. Federal requirements required the asset to be used and maintained as a campground / RV site for 20 years.The grant agreement was"terminated for convenience"without addressing continued grant requirements.The campground / RV sites were improperly disposed without approval from the grantor agency. The CCAA did not notify Finance when disposal occurred or complete the appropriate paperwork for disposal to remove the asset from the County records. All requirements of the grant applications, assurances, and agreements should be met or specifically addressed at the termination of a grant agreement and/or project. Appropriate disposal authority should be clear in termination documentation and/or obtained prior to asset disposal. Failure to comply with grantor requirements may: result in audit findings, jeopardize current and future grant funding; result in disbarment from receiving grant funding, require repayment of grant funds, result in termination of the grant,impact future grant awards,and/or result in liability for damages for misrepresentation. Audits do not relieve management of their responsibilities. It is the responsibility of County management to understand and implement the proper procedural controls in order to reduce and limit the risk of fraud, error, and misappropriation of County assets. Internal Audit may recommend improvements in audit reports, but ultimately it is the duty and decision of County management to formulate processes and controls that ensure compliance with Federal regulation, State statute,County ordinance,and County policies. Recommendation: • The County should properly monitor grant assets to ensure compliance with federal requirements. • The County should complete the appropriate paperwork when disposing of an asset to ensure assets are properly recorded. • The County should review the FDOT grant for compliance. The County should work with the FDOT to determine if the County has further obligations under the grant. Additional County Management Comments: "With the merger of the Airport Authority into the Growth Management Division, the Authority has a more robust support system in relation to grants management as well as monitoring of county approved policies and procedures (which include properly monitoring and safeguarding of assets). Capital assets have recently been 100%physically inspected by GMD staff(unrelated to airport operations) to ensure an independent validation of asset records for the cost center director change. Staff will review the grant requirements and work with the proper representatives at the Florida Department of Transportation to resolve any outstanding audit concerns. Staff looks forward to remediating these findings and will work with the Clerk's Office on the corrections and keeping the proper parties notified of communications from the grantor." Internal Audit Comments: Internal Audit gratefully acknowledges the cooperation and assistance from County staff. The assistance and responses provided by the division greatly assisted in the audit process for the review. 9 13A Exhibit A 0 13A Immokalee Regional Airport 2004 Collier County Property Appraiser — Aerial Image a t a g '4 01 W ' P t 1 V . � � y i * ; ' j}'T, a �y;Pis � „; W, g x a rr 1^ .dtt q,.MI > Ore 't A - .4 i --,. - t Es.,. jor '-..1 r4 . 2* t e }tom +..^RIM ^' p a r - , d-- '4. { —� I Summary: Drainage ditch and road work extend parallel to the campground site. 17 RV sites with pads were completed. The interior and entrance roadways were installed. The campground is approximately 90%completed. The bathhouse is not completed. 11 Immokalee Regional Airport — 2005 13 i, g p 005 Collier County Property Appraiser — Aerial Image , � rte, _ •. . - , ;,. - „.. 3 # r� � i, .I, .w '4,i,:ii,- .4 fi,, x ti.r h. ��II11tt } �Ap . P.. J � r r. . } fi- i N. '"' t g. i`{t> a Bathhouse ,,.-� N 14 litt p a 1 3 * al, t * , - " • �r i S S . Y. It ggfil illr t. ...• a ° .- _.. d. i. ... ' ,' 3.•:.'°"," L ""'•t `'-'°' ow *1 .ilk; { Summary: The bathhouse was completed. 12 Immokalee Regional Airport — 2006 1 3 A Collier County Property Appraiser — Aerial Image rr,,,akiiilx,.■ • '''''' '' IA,• Ake,;t ' 1.p. , .1, ,, w:,w. . , • .i‘ _ ,w,". ~ ! .^ .ae a . k r. .1."t • 4,, k 1,..sue. ,n . I./ a r Dismantled •4 RV Sites .a OW P if _i k , • b 7J F • p -i.: .7. .mss , r � ` xis „ .4.,„ . .., 1 . .� sPi -. . , ,4 a �, i d Summary: The outer RV sites were partially removed.No other apparent changes to the campground. 13 Immokalee Regional Airport — 2007 13 A g p Collier County Property Appraiser — Aerial Image .A.. . r r 5PV..Ytaf - YY (r p � yl s'i " 4L" ZWIII-.*mir yl • et .. .° ar• t . ........ ' •'' y; 'F • "• "iii { 'i t t w , • k.- � .: '� ° by +'>fy c r,K y Y! 1 ^t ., t rr, %•itS. I7 . ."• , +:-. 'r- i , j Ira . i"'. F _ °/ •y y, 'fi r {r .f 44 i tip. 4 •3 - i ,, No- ,I-14; .y ` y a S . r r •i • +ice p Bathhouse di. 0. •fie r , �Ate. ,s 7 ry Removed - w, E .y r.f y iLf , .• r � r " • 'fi L 4. . - . .. - - w. _ � s m tr ' --' • LI 4.- `•y [ i �° -w - +f y JI`c+d.i Ai. , i .r, a • Summary: The campground has been significantly disrupted with many of the RV sites removed / dismantled. The bathhouse was removed from the campground and relocated alongside of the drag strip/racetrack. 14 13A Immokalee Regional Airport — 2008 Collier County Property Appraiser — Aerial Image• a * iF. 4 r !' ry {r'"� . d A:14 1k.--ir: . •fir,' pi i. X,,- ',n 1,- Y t a .. e, w '.1 .. w ar' b 4 ,•"j •"CrAf g_ r • -r .tip ;8• } Roadway ` Removed r ' x •.*. •�, - , ter}t , ' :' • : .. r' , ..:' 7--, * _ k ++` . ---.• :r ° L• ti .:p, .. f ` < "7, ..• • • . (.ear.. ' r`!j. I- • _ __R.•T:2,"�AP.L ....ems. •-'P Summary: The campground (above ground) was fully dismantled with all RV sites removed. A portion of the interior roadway was removed. 15 13A Immokalee Regional Airport — 2009 Collier County Property Appraiser — Aerial Image bit . J. . 4411* 4 ,#) . . ". td. AA.... i - ., •• . „,„.- t . . . -,, . . •, • -4,,, iiiit , oc,. .. Air% _ , ya ,. , �,� ,. °'. � ` ey* fit + R•3 4 .vi» �i fib' ^' 4 A!. i. ... • • a y. ':'''*,I 1111-:. l:. .''..1- it 411:' 3 it 4 .. • .. r: r '4 A f R rata, - 41144 . M. tit 4 ,et 3, r h p W • .j jit 140 s II Summary: The campground is staged with numerous containers unrelated to the campground. No other apparent changes to the campground. 16 13A Immokalee Regional Airport — 2010 Collier County Property Appraiser — Aerial Image ..s : ice: � ; •t f'+`1. ,,,,'4• w :.‘s.. r °�,I -".1* a , k tf,,,,; y r , 4 T., •,rP CO a ••f t Y . `.q* • # { - „� M k , Y t f .y a. •• �,y+ 1 not �`�'" ,4 _ `• 'n S •,'� v L� it Y ! , 3. fpr .. • ��A v.'" -{ k• 1 �,r t �/� - a`�'�y�,.�i`'rr ids« •° 4 y y ' .t A„ae .t ''r 4.',t,,. +c • Y" $ rye. -,..4, ♦,VSs k,-,. ,.:-.-'-!".ti.r.',„.,„4.',..„'„.,'.,_ - 4 � 1G , "i 0 ^t .. . . . „ _,.....„... ...._ .. . . ..;„_ ,,..:.. .„,. .. . .....,„,...:•... .: „.... ....., . . .. . .,, ......, .....„. .„.... .„,„.„.",,,, , . 4; .,,,,q7, --.,-:TT.; ,-„,,,t., ...,— .,..-. ti.i F'. U'.- ��+•� ..2"+38 I' .l+'�+'ry y 1 7.i ” n.• } .., p`. Tj . 3 !., 3 r , " i4 `• 4y • . .,'7• `� 3 ++j'iP�'� _� .t' �3 ,. jib• ! .. ' ice, 'f In •.. •{t,.• ,;...„,pi i „4. Avg L t . Ems - _ r`+1 � . .,. . . • .. i.4.1w...,„..., _.. • ... ... , ..,. . .... . ..„..... . r t ,a ie Summary: No apparent additional changes to the campground. 17 1 3 A Immokalee Regional Airpo rt — 2011 Collier County Property Appraiser . — Aerial Im age _ ... , -.._ ,.. , i .. 4,-,..-..,. .. .. . . ... . ,.. ..• ...r, . ..... ..._ ,... ---- ,i , .r. - _ ..... , • . ,. , . ."' '.'• %, ' .,, . — — -. ,,7 ', •i9t - 4''' •' , ,. : i„tIr- 'r 4, • 1...•.-. . „ 1 . ' utt• "1 .^:* ' *:' = . ' 1 •• ;• ''''.. %#.'f* ""- • 1. -'''•1;:::■14:14" -_, ••.f.'''''t. 11:.`.' -, An , '.'• ;''..i....1 ;,= , ' '. ,.,'sr.': C.077,„,,, „.,,'.•' ,'= 1.t .."... '14...7 t ''" r7.7.7.. ",:" • ';ii;,.„ft." •:".' ' .1!:-A.,'""":14,:'r'',--',"— ;. ' . - 4. -' 11.1-'.6'''.'' ." ' '•.P-.44..'7' ', •,'"` - ... - 4 , 4- — .„,,I.;• - .• ..,. .7,4o4 4,7.. . -..., 14 : tf ..r 40.- - ,... i- ,_ ,,, 4.•q., : ', , . ... . _. .- . -4i•. ' . ".:•''4*.•' . ••,...,' * -.... '' ' ' .'...'.0 . 1 .4. ' ' -:..: : , ,41.46'',••'. • %.--eL., .rgrAli„..,' . •**':iliti,,„"4:*, ;SO!. (14'ar .',... 4'; ; „; ., •L , . ..., 1 — 1 ' •- .. -i. .,...,-,-1r ': --•=:.. 2 .-4:-• --, -' ' . L , . •4 r, '4 .-' . ,, ' i. ....:-.:i.g.1z7-..c-o.,....... !.,., • • 4 :. -:,! '" 7---:• --'4 ''''' - '" °:.004 r -41,4° -,...,,?. .. ' , - - 'c.-- ''':... ". . ..,.'t::!.',-!...::,•lAir_-:,0- ,- .4,A. f.,.., :r.'f, - -"'"' 1.: • 0- ,- - •t't• 2, ' -- - ,--- ''^rie-4•1-:•— .0„ ...• . ,t,, ' — , - - ., -44 4, -. • *-.0.-" 4"" • ' - . ,. . 40,446,251. 1. ' 4:. • . ". - '. '----.•-;* '''•:, % 1, -44.1.•- •-•'0", ' ... Or t.,, . . • _ ".., ';' .'4.4-1,:-•,*4 .._ f..''..""TL4 , ;...: 't"- - ,-0' • .., j • ',,* -, 4 '4'4 4 •04L- ' .4 . '- -• , - • .I" •-"' 0 ; "''' . 4'4 4' "7-,": ' . 4,0 —,,,,11-.. -- .e...-•• ,_ ,.. ,,,;,,. „ , '• -. , ,.....„11# ..„. 1C „ .., . ' • ", =* , • .7„-,,*1/2:'' ' '''.• . *- . P e.', •,--- 7.4.--... ;" . ' . '... -,,I. ., , -..* , t .1, it . .. ' - T...-, -.4...i..`.... ' ,eij.** '-g ----",' •.*;,L „i`..--:t...4.,:-.1%,l',.'7,'. . . - , . '".:1. ' -`- iter* - ,'-.I.,- AA,....--s ,,i,‘1"":, • . -'-';!;--11- trqr - "":. .-- --I ,, ' ' - - .r 4 . .'--- - ,,. , -;:::.,. .. .. .44,i 1•, L- . , .--0_., ' ' ' -- , - :: ... . '_ • .r.d1,11.1,.,- .4,..J - .,;,, : ., • . , . .. ..4, . . ...,,,.,. .....–........,-,... .4. ' .. ,. - .- . ,. ,7' . .-,-, • ,.., .. . il • , . ...,.. . .•.0 0 .,,,. . ... -• . ....t.- * • . . , . • ' - ,•••.Z,.., ,j .:.• ,-.....• '-'''' .. , ,_ - ., 'NV ., -• -.I - ---, 4, ..•......1,4,-,':;,-•••.' :,,-,'14''-',,,..- , 7, 1, d .47., • 4401* V....4 111 - , . ... Summary: No apparen t additional changes to the campground. 18 1 3 A Immokalee Regional Airport — 2012 Collier County Property Appraiser — Aerial Image . .. . ..,.. ..4 4 ,„, .._ . ... , . .., . „ ,4 . . . ,;,,A : , . • '"?.e.:„. ,., . ,,,,,....'......:• ,. :"- :.. -2.a.;'4. . . • — ** - -- e- - ...41 : , - 'till. . t". ,..., -• _ .,. . „e- ■ '1 )1t*• i." 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'"''' , •-•i? .,...,,, , ,, I it,..,,r,(-;L Aye-7r•• ,. • .....,r,a,e a , , irt;L:SCr.'”it Kleill6 ., 4-t• ,17,..4 r''''C'” . le. ,„..4 %, ' • , '.." _ - „ it-''' '7.-4—4, "4"4.."•'' ,.-", ,-.4- 'lc - "' Lir;i- .;;"1.144,10.i.- 4 : ' 'e- • -'-- . -7, 714:-..ii s'.. . -- or.--,,&i -- ,. - .;;;41- 1:ktrt'12::,7. :t:;:7..;;;::=1:77:1, ,•,,, „.,,,,..! sr.;........v ..../t.,4,m-0,i,” ' ;C , $ 1 : 0""',;:,_?.1. •. ...----,-. - -, ,.-1-.00-_. .1. *,-,.., „,..,1„, 1- .. . . - , it . 4 , ' , , . .,,.. . -,,,, -.. ..,.....,...".. ,a,.:•-; C..•'a.*a,.- • • .' t• : ' ' . - - - . ., ...,. . ,, - .. . .. • ' • -AP 444.-..i. ....;e: - .,.t V . i ! ' 1.``,..'•...:'''''• •:','■ ' a 'L+44.31" •'•' a '". 'ft!, La I : . • . .' • . ..." . 4. - . " • ; 1 , ''' . -;*.A. 31- '. "fit' . .., . .... _ o -, • . ' . - r . . ° * .*•O', . ., '1.. '" '.': 4 ^ , _ . ..1,:,, .' ', ' • "1' 4,- r•*--:,'-'1.er 1/4 , NJ. .."'-: • ' :"."---.-;',.....-.*-4-'.-'*----..,a' --,-. ---lif:"W..= - --, . . . zer: .p. ....-, -•..-1.7-.-- - •-• 7.: •'' ,--.,. —.1:•-t^-- -• -- --i• . _ , 4.,, .. .4.,.....vr1107 .4...-- ..;....4:t..,474,.; ILr' i,, :* .';' •°' .I, .*., .."":5.:...4...'-6- -."('txr. -,'`' " '-• . , -g., .....-‘1• ""t * ' *". ''t - ' t . ,, ..,, „i=p„:1,••••,•,_ Wira::*75'1 . t'''...C%.7 '*• ..;:*''.• " NI ':4 .162M Summary: No apparent additional changes to the campground. 19 134 Immokalee Regional Airport — 2013 Collier County Property Appraiser — Aerial Image ,r- .,. '0 : ''''S'.:- ' -. - ..-- ' - e...1!,,,...."-'•• Re- , ., , - . -: ,.-„.. .„, ...,,,,„ .. .... ..:.., ..,,,, „,„ .„„. ...:, ,,,,.. ..„._ :,... ,:.,,,.... _ . . ...... _., : . •Icit,4492111L. . :.......• J-4..„Ca.. - - e-.si , .. - - :,..r„S, • ,uNA•4 77:7;ii-...17" .,-.....t* .;,'•. - .... '" :..e. - I ' - --L. '4— -- ti,;;*-4.-----::"' ":".. -•.-1.., --t ..',1,-'14.744.7, ., '., '-f-..:-.. 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' ti v7.'•t+ s•" ,- -ill ;4.; "".`,17:•;Ar;'Air' ' ',.'71.-:,* - !*".,-4..."' *.;.' **'' I .• -, . .' ., 1,t,' tr...., „, 4". ,12:41r,•lf: Iiir , C• 4 . 6%4 : • - .i - - ; . : 7‘.111114r#7167%"le..1 .;,40.„ , ::. rt.. -•.• .,.-. v . _ .. ......._ .. „,....._ - ,. . .. , . . . . ..›...., ,,,.,... , .,,.... ,. ... ..,wp- . .. .... ,.... -1,, . :Ls ,- - Clow,.*ilf,...1.•;‘,"«.!;:Cie-*-...It.4,-; ., '.,...4: ,,1 ..''k. ■ "':.: ..y.f"),... :f,,•-*`."'-‘ra f_ '',..4..;'`". . , S ary: No apparent additional changes to the campground. 20 13A Exhibit B 13 ik Immokalee Regional Airport - 12/21/2012 Fieldwork Photographs for Interior Road - Overgrown r! Jr ? t>r n -1 :r `. �Q'1 5 f _ -f----- y:rn �- f �1 1 jU 'kn" i• ,.r,;,P :. $ x 66 1 C' "�, C 1 ,it.r"may x4-' it H - 1�+P,` ,. 3•. 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Brock Clerk of the Circuit Court 3299 Tatniami Trail East Issued: February 20, 2014 Suite#402 Naples, FL 34112-5746 www.collicrclerk.com 13E Prepared by: Megan Gaillard, Senior Internal Auditor Report Distribution: Collier County Airport Authority (CCAA) Leo Ochs, Jr., County Manager Mark Isackson, Director of Corporate, Financial, & Management Services Jeff Klatzkow, County Attorney Nick Casalanguida, Growth Management Division Administrator Gene Shue, Growth Management Director of Operations Support Cc: Dwight E. Brock, Clerk of the Circuit Court Crystal K. Kinzel, Director of Finance &Accounting Dale W. Phillips, Internal Audit Manager TABLE OF CONTENTS SUMMARY 3 OBJECTIVE 4 SCOPE 4 SCOPE LIMITATION 4 BACKGROUND 5 OBSERVATIONS, RECOMMENDATIONS, &MANAGEMENT RESPONSES 8 CONCLUSION 14 ADDITIONAL MANAGEMENT RESPONSE AND COMMENTS 14 EXHIBIT A—2011 FAA APPROVED DRAG STRIP OPERATIONAL AREA 15 EXHIBIT B—AERIAL PHOTOGRAPHS OF IMMOKALEE REGIONAL AIRPORT 17 EXHIBIT C—AERIAL PHOTOGRAPHS OF DRAG STRIP AERIALS —COLLIER COUNTY PROPERTY APPRAISER 19 1 136 EXHIBIT D—AERIAL PHOTOGRAPH OF DRAG STRIP WITH MEASUREMENTS— COLLIER COUNTY PROPERTY APPRAISER 33 EXHIBIT E—AERIAL PHOTOGRAPHS OF GO CART/MINI MOTO TRACK— COLLIER COUNTY PROPERTY APPRAISER 35 EXHIBIT F—FIELDWORK PHOTOGRAPHS 45 EXHIBIT G—MANAGEMENT TIMELINE 54 The files and draft versions of audit reports remain confidential and protected from public records requests during an active audit under Nicolai v. Baldwin (Aug. 28, 1998 DCA of FL, 5'' District) and Florida Statute 119.0713. Work-papers supporting the observations noted within this report will become public record and can be made available upon request once the final audit report has been issued. 2 13B The draft audit report was initially reviewed with the Department on January 23, 2014 and was released to the Department for Management Response on February 3, 2014. The Growth Management Division Finance and Operations Manager provided the management responses on February 14, 2014. Revised management responses were provided on February 18,2014. Summary The CCAA has not provided proper management oversight for operations and leases at the Immokalee Regional Airport. Instances of non-compliance have been detected for the areas reviewed. The following observations were generated during this review: 1. It does not appear recreational vehicles and go cart track operations and/or related structures(i.e.pit area)are a permitted use in the Airport Operations Tract and operations have not received FAA approval. 2. Airport operations have lacked oversight. a. There is no lease for the go cart track/operations. b. The lease for drag strip operations does not include all activities being conducted by the tenant. c. Drag strip operations are being conducted in areas outside of the operation area. d. It does not appear there is insurance in place for go cart track operations. e. Existing insurance may not be sufficient to cover operations. f. The County has lost revenue. g. Access to airside land has not been limited to authorized individuals/activities. h. Structures for drag strip and/or go cart track operations have not obtained proper permits or proper approval. 3. The CCAA has not complied with the FAA requirements to obtain"no objection"for drag strip operations. a. The FAA did not provide advance approval of non-aeronautical use of the closed 4/22 runway as a drag strip. 4. There is no agreement in place identifying responsibilities for the bathhouse located at the drag strip. a. The bathhouse is outside of the drag strip operation area,but is used for drag strip operations. 5. Relocation of the bathhouse did not obtain grantor approval or proper permits. Failure to comply with FAA assurances and/or grantor requirements may: result in findings,jeopardize current and future funding, result in disbarment from receiving federal funding, require repayment of prior received funds, result in termination of the current funding, impact future funding, result in liability for damages for misrepresentation,and/or cause safety concerns. 3 138 Objective The objectives of the review were to: 1)determine whether grant funds were involved for the drag strip,also known as the racetrack; 2) whether grant funds were properly used (if applicable to the drag strip); and 3) determine whether the drag strip and go cart track were in compliance with Federal Aviation Administration (FAA) regulations,assurances, and requirements. Scope The review consisted of,but was not limited to the following tasks: • Review of applicable FAA communications and documentation; • Review of applicable FAA assurances; • Review of applicable Florida Statutes and Florida Agency Guidance; • Review of applicable Board of County Commissioner(BCC)Ordinances and Resolutions; • Review of applicable BCC Agenda Items; • Review of applicable Collier County Airport Authority(CCAA)Immokalee Regional Airport Master Plans; • Review of applicable CCAA Airport Layout Plans(ALP); • Review of applicable CCAA Resolutions; • Review of applicable CCAA Meeting Minutes and Agenda Items; • Review of applicable Immokalee Regional Airport-Airport Operations Planned Unit Development(PUD); • Review of applicable United States Department of Labor Occupational Safety and Health Administration Standard Industrial Classifications(SIC); • Review of applicable agreements for land use at Immokalee Regional Airport; • Review of Collier County Property Appraisers information and aerial maps; • Review of Internal Audit Report 2014-3 report and work-papers; • Review of CCAA agreement and amendments for Immokalee Regional Raceway; • Observation of the drag strip(racetrack),go cart track,bathhouse,and surrounding areas; • Interviews with Collier County Airport Authority staff; • Interviews with Clerk's Finance and Accounting staff; • Interviews with Immokalee Regional Airport land lease tenant; • Interviews with citizen; and • Documentation provided by a citizen. For a timeline of the Executive Airport Directors reference Exhibit G. Sco s e Limitation The scope of the review did not include analysis of the Immokalee Regional Raceway monthly payments and supporting documentation for lease payment compliance.The review of lease revenue compliance is underway with Growth Management Division and Clerk's Finance. 4 13B Background On April 23, 1999, the CCAA entered into a license agreement with RTH Enterprises, Inc. d/b/a Immokalee Regional Raceway for the sole purpose of operating an"IHRA Sanctioned Drag Racing Strip"noting drag racing is an inherently risky activity and imposing additional safety requirements. The agreement indicated the Immokalee Regional Raceway had constructed a vehicle access road from Airpark Boulevard to the operational area. The agreement was effective April 1, 1999 through March 31, 2002. The agreement required the Immokalee Regional Raceway to pay the following fees: $150.00 monthly occupancy fee, $1,000.00 fee each week of an activity for commercial activities fee, 50% of gross revenues derived from advertising concessions for the advertising fee, $5,000.00 deposit where the CCAA retains interest earned on the deposit. Beginning May 1, 2009, the Immokalee Regional Raceway was required to pay$2,000.00 per month at a minimum for$1,000.00 fee each week of activity. The agreement indicated no permanent improvements will be permitted. In August of 2000,the CCAA entered into grant agreements to complete construction and improvements to enhance the Immokalee Regional Airport Industrial Park including the following specific projects: extension of Airpark Boulevard, Industrial Park site improvements, Automotive Sports Complex support infrastructure and permit, sketches and schematics, feasibility analysis, ERP permit, restrooms, spectator parking, campground, and project master plan. On November 19, 2001, CCAA Resolution 01-35, the CCAA approved extending the lease, set to expire on March 31, 2002, for an additional five years. Airport staff were directed to negotiate the lease terms and bring the lease back to the next CCAA Board Meeting. On March 11, 2002, the CCAA entered into the First Amendment to Licensing Agreement with RTH Enterprises, Inc., a Florida Corporation d/b/a Immokalee Regional Raceway to extend the initial lease expiring on March 31, 2002. The First Amendment extended the lease period, effective April 1, 2002 through March 31, 2007. The First Amendment incorporated a 30 day cancellation clause without liability to either party in the event of cancellation, the tenant to pay $200.00 yearly for a Commercial Operating Privilege Fee, the tenant to pay $2,750.00 monthly plus applicable Florida taxes, the tenant to pay 50% of gross revenues derived from advertising concessions plus applicable Florida taxes, and requiring a $5,000.00 deposit with the CCAA retaining any interest earned on the deposit. As part of the lease, the tenant agreed to construct a temporary lime rock road at the entrance to the drag racing site. On May 13, 2002, the then Executive Airport Director (Reference Exhibit G for a timeline of management) indicated the bathroom being constructed for the drag strip had permitting problems with the County because the County did not want to issue a permit to complete construction of a permanent bathroom when the drag strip was allowed under a temporary use permit. The Health Department indicated a permanent bathroom would need constructed for the campground in order to obtain an operating certificate. The CCAA approved removing the restrooms from the drag strip and constructing the bathhouse at the campground. On September 9, 2002, the CCAA accepted the Conceptual Master Plan for Motor Sports Park. According to CCAA minutes, the CCAA determination to continue forward with the Motor Sports Park project had not been decided and was to be discussed with citizens through public meetings. On February 10, 2003,the CCAA directed staff to present additional expenditure options for the Motor Sports Park Complex for the public workshop to discuss the project. It does not appear a public workshop occurred or that different expenditures options were presented to the CCAA by Airport staff. On November 13, 2006, the Executive Airport Director provided an update to the CCAA. The Executive Airport Director indicated the bathhouse at the campground would need relocated in order to proceed with development of the airport. The owner of Immokalee Regional Raceway expressed interest in relocating the bathhouse to the drag strip area. The Executive Director indicated a letter would be provided to the owner with permission to relocate the bathhouse conditioned on the owner obtaining all the necessary permits. 5 138 On December 11, 2006, the Immokalee Regional Airport Manager, provided the owner of the Immokalee Regional Raceway a letter approving the relocation of the bathhouse to the drag strip. The letter indicated the bathhouse "...must be destroyed..." and relocation of the bathhouse would be allowed at the Immokalee Regional Raceway's expense.The letter indicates"...As per our discussion in November 2006, it was agreed that all expenses associated with the bath house relocation, as well as obtaining all necessary permits...becomes your sole responsibility prior to the facility being relocated."The bathhouse was relocated to the drag strip(outside the operation area). On April 15, 2009, the FAA accepted the Immokalee Regional Airport Master Plan and conditionally approved the Airport Layout Plan(ALP). The approval was subject to the airport obtaining the environmental approvals needed. The approval did not provide assurance of federal funds for the projects and additional approval was needed prior to construction. On July 13, 2009, the Executive Airport Director lowered the Immokalee Regional Raceway's lease payment from $2,750.00 to$1,188.28 without CCAA approval or FAA approval. On December 7, 2010, the FAA contacted the Airport Executive Director regarding airport airside land usage for a drag strip. The FAA indicated they were unaware of providing approval for the non-aeronautical use of the land as a drag strip. The FAA indicated land would need FAA approval for non-aeronautical use on airside land to be leased at fair market value, the lease approved by the FAA, and the Airport Layout Plan (ALP) updated to reflect the property usage. On December 9, 2010, the Executive Airport Director acknowledged the FAA concern and indicated a response would be provided within 30 days. On January 12,2011,the Executive Airport Director provided a letter to the FAA formally requesting permission to use closed Runway 4/22 for non-aeronautical use as a drag strip. The letter recommended increasing the basic rent from$1,188.28 to$2,500.00 per month. On February 22, 2011,the FAA communicated to the CCAA, "We do not object to the continued use of this airport property for drag strip,provided the following: • Anything vertical or horizontal that was constructed for this operation must be submitted to this office for airspace approval as an ALP change. • The operation must not constitute a hazard to air navigation or interfere with the operation of the airport in anyway. • The compensation outlined...is treated as airport revenue and deposited into the airport fund. • The terms of the agreement are on a month-to-month interim basis, and the property will revert to an aeronautical user if required to meet aeronautical demand. • The use agreement will not be amended or renewed in the future without FAA concurrence." On March 22,2011,the CCAA entered into the Second Amendment to Licensing Agreement with RTH Enterprises, Inc. a Florida Corporation d/b/a Immokalee Regional Raceway to amend the License Agreement and continue the agreement on a month-to-month basis. The Second Amendment revised the fee structure as follows: the tenant to pay $200.00 yearly for a Commercial Operating Privilege Fee, the tenant to pay $2,500.00 monthly, the tenant to pay 50% of gross revenues derived from advertising concessions plus applicable Florida taxes, and requiring a $5,000.00 deposit with the CCAA retaining any interest earned on the deposit. Based on Collier County Property Appraiser aerial images of the Immokalee Regional Airport closed Runway 4/22 in 2013, it appears a drag strip and go cart track have been constructed on the runway and the bathhouse from the campground was moved to the drag strip area (Reference Exhibit B). The drag strip and an access road were constructed prior to 1999. The drag strip was put into operation by the Immokalee Regional Raceway in 1999. There were no significant changes to the drag strip between 2002 and 2003. In 2004, a structure was built; seating and containers were added at the drag strip. In 2005, it appears structures were expanded and additional containers were added at the drag strip. In 2006, additional containers were added outside of the lease operation area and additional seating was added at the drag strip. The go cart track appears to have been constructed at the end of the runway outside of the lease operation area in 2006. In 2007, the bathhouse was removed from the campground (References Audit Report 2014-3) and was relocated to the drag strip area. It appears a pit area was being constructed at the go cart track. In 2008, it appears the pit area was finished including a covered structure. In 2009, 6 13B there were no significant changes to the go cart track. In 2010, the go cart track was modified to add additional paths in the area on top of the runway. In 2011 through 2012, there were no significant changes to the go cart track. In 2008 through 2012, containers were relocated, but stayed on premise; otherwise, no significant changes at the drag strip. In 2013, it appears additional seating was added; otherwise,no significant changes at the drag strip. 7 138 Observations 1) It does not appear recreational vehicles and go cart track operations and/or related structures (i.e. pit area) are a permitted use in the Airport Operations Tract and operations have not received FAA a ) >roval. BCC Ordinance 2010-07 for the Immokalee Regional Airport — Airport Operations Planned Unit Development (PUD) Exhibit C separates the areas around closed Runway 4/22 into two sections including the Airport Operations Tract to the west of the closed runway and the Industrial Development Tract to the east of the closed runway. The go cart track has a portion of the go cart operations in each tract. PUD Section IAId for the Airport Operations Tract - Permitted Uses — Principal Uses indicates "Vehicle racing, limited to the existing 1/8 mile track length and associated racetrack activities and operations (Group 7948)..."and Section IA2B1 Accessory Uses — Conditional Uses indicates "Vehicle racing, including associated racetrack activities and operations(Group 7948)." The United States Department of Labor Occupational Safety and Health Administration Standard Industrial Classifications (SIC) Group 7948 Racing including track operation includes racetrack operations. Group 7999 Amusement and Recreation Services includes go cart raceway operations.It does not appear go cart track operations are included in SIC Group 7948. It does not appear go cart track operations are an allowed use in the Airport Operations Tract. PUD Section HAI1 for the Industrial Development Tract — Permitted Uses — Principal Uses indicates "Services (Groups...7948...7999)."It appears the go cart track in the Industrial Development Tract is an allowed land use. On January 22, 2014, the Immokalee Regional Raceway owner indicated customers for the drag strip operations frequently stayed at the Immokalee Regional Airport overnight in self-contained motor homes (i.e. recreational vehicles). The area where the visitors park the motor homes is outside the lease operation area for the drag strip. The SIC Group 7948 does not include this type of activity. PUD Section IA2k for the Airport Operation Tract and PUD Section IIA2k—Accessory Uses—indicates"Recreational vehicle campground and ancillary support facilities when in conjunction with vehicle racing...Recreational vehicles, tents, and other structures and facilities allowed in the campground..."It does not appear overnight guests and/or motor homes are allowed outside of the campground. The FAA does not appear to have approved the non-aeronautical use for recreational vehicles and/or go cart track/ operations or the structures constructed / added to the area (i.e. pit area, construction of the go cart track, etc.). When non-aeronautical activities are conducted on airside land, the operations must obtain FAA approval prior to commencing operations. It does not appear recreational vehicles and go cart track operations and/or related structures (i.e. pit area) are a permitted use in the Airport Operations Tract. Recommendations: • If the County determines go cart operations will be allowed, the County should obtain a comparable use determination letter for the portion of the go cart track in the Airport Operations Tract. • The PUD may need amended to include recreational vehicles and go cart track operations (Group 7999) as an allowed use at the Immokalee Regional Airport in the Airport Operations Tract. • Operations not permitted by the PUD should not be conducted at the Immokalee Regional Airport. • The Immokalee Regional Airport Master Plan and Airport Layout Plan should be updated to include authorized uses of land. • FAA approval should be obtained for the recreational vehicle activities and go cart track/operations as a non- aeronautical use of airside land, if the County allows operations. 8 13B County Management Response: "The county, in conjunction with guidance from the Board of County Commissioners, is currently reviewing all aspects of the raceway and go-cart operations as allowable activities. This review shall include, but is not limited to, zoning,permitting, lease and grantor compliance issues. Staff will review the land use limitations and work with the tenant to facilitate the proper application. The go-carting operations have been ceased at this time, per the request of the Growth Management Division administration. The Code Enforcement Department has been contacted and is working with the tenant to achieve compliance, as per BCC direction on February 11, 2014. County staff will ensure compliance with FAA requirements for the Immokalee Regional Airport Master Plan and Airport Layout Plan. The county will work with the FAA to obtain approval for any activities/operations/structures/uses of land for anything not currently approved in writing by that agency." Internal Audit Response to County Management Response: On February 18, 2014, West Coast Carting updated their website and posted notices for the next race to be held at the Immokalee go cart track on March 2, 2014. Additionally, the website indicates driving lessons and track rentals are currently available. The website does not indicate the race scheduled for February 16, 2014 was cancelled and/or that operations have been halted; however, County Management verified the activity did not occur. The county should continue to monitor operations until the insurance, lease agreement, and FAA or other agency requirements issues are resolved. 2) Air )ort o )eratious haN e lacked oversight. Airport operations do not appear to have been properly overseen by management. It appears there are operations that are not permitted by the PUD, individuals have been operating private business on CCAA property without a lease or insurance, rent has not been received from the use of the land, land improvements / structures have been constructed without permits and proper approval,and access has not been limited to authorized individuals/lessors. The County has not properly managed go cart operations conducted at the Immokalee Regional Airport. As a result, there is no lease with the tenant and no insurance on the activity. The Immokalee Regional Raceway has allowed visitors to stay overnight in self-contained motor homes (i.e. recreational vehicles) in areas outside of their lease operation area. The Immokalee Regional Raceway sells food and beverages from a concessions vehicle and sells merchandise (i.e. t-shirts) for events, which does not appear to be included as operations within the lease. The Immokalee Regional Raceway may not have sufficient insurance coverage for all activities associated with the drag strip(raceway).This may expose the County to possible liability and loss. On January 12,2011,the Executive Airport Director provided a letter to the FAA formally requesting permission to use closed Runway 4/22 for non-aeronautical use as a drag strip. Airport management failed to include go cart track operations and motor homes in the request for permission letter sent to the FAA. The County has lost revenues on the property being used by individuals without a lease in place and by not collecting monthly payments for use of the land.This has exposed the County to lost revenues and increased risk. The County has not properly limited access on the airside land at the Immokalee Regional Airport to authorized land uses or tenants. Go cart operations have occurred with the tenants not having a lease indicating the individuals were not authorized to be on the airside property. By allowing individuals to conduct personal business on airside land at the Immokalee Regional Airport without a lease, the County is exposed to increased risk, limited control, potential security issues,and potential litigation. 9 Recommendations: 13E • If the County determines recreational vehicles and go cart track/operations will be allowed, a proper lease and insurance should be completed. Any lease for non-aeronautical use of airside land should be approved by the FAA prior to allowing operations. o If the lease is for less than fair market value(FMV),the FAA should approve the deviation. • The County should oversee airport operations and review all activities on the airport for compliance and leases. • The County should continually review and monitor operations. • The County should verify insurance coverage is in place for all airport activities. • The County should verify rent is being received from all tenants and that all tenants have valid leases and insurance. • The County should limit airside land access to only authorized individuals and activities. • The County should verify proper permitting was obtained for any structures built for drag strip and/or go cart track operations. • The County should verify concessions have been inspected and approved by the County Health Department and that a permit has been issued for operations. County Management Response: "The county, in conjunction with guidance from the Board of County Commissioners, is currently reviewing all aspects of the raceway and go-cart operations as allowable activities. Updated proof of insurance (and related coverage limits)has been requested from the Immokalee Regional Raceway. If a new lease, or an amendment to the lease, is approved by the BCC (pending FAA concurrence), it will also be requested for approval from the FAA, including the non-aeronautical use and rate, if it is determined to fall below fair market value thresholds. The lease will not be considered valid if the FAA does not provide approval. The review of leases has been a high priority for both Airport and GMD Staff over the past several months and a report of issues noted has been provided to the County Manager and Clerk's Office to keep all parties aware of pending issues and potential areas of non-compliance requiring remediation. Note: the investigation and review is ongoing as Staff expects additional issues to surface as further documentation and details become available. Ongoing monitoring efforts by Airport staff of the raceway operations are in effect. Regular inspections and spot checks will be included as part of ongoing protocol. The review of leases previously mentioned includes a comprehensive review of insurance coverage and associated limits; this includes involvement with the Department of Risk Management. The review of rental income and completeness of tenants versus agreements is part of the review of leases previously mentioned. The county will review all airside land access and work with the FAA and tenants to comply with applicable regulations. Proper permitting of all structures in the raceway area is currently under review. The county will be scheduling an on-site visit with Code Enforcement and the Building Official to review all of the structures. The Health Department will be contacted to ensure proper inspections and permits have been completed for the raceway concessions." 3) The CCAA has not complied with the FAA requirements to obtain "no objection" for than stri• o•erations. In April 1999, the CCAA entered into an agreement to allow Immokalee Regional Raceway to use the closed 4/22 runway as a drag strip. The CCAA did not properly notify and request permission from the FAA of the non- aeronautical use on airside land violating the FAA assurances. 10 13B On December 7, 2010, the FAA contacted the Airport Executive Director regarding airport airside land usage for a drag strip. The FAA indicated they were unaware of providing approval for the non-aeronautical use of the land as a drag strip. The FAA indicated land would need FAA approval for non-aeronautical use on airside land,to be leased at fair market value, the lease approved by the FAA, and the Airport Layout Plan (ALP) updated to reflect the property usage. On December 9, 2010, the Executive Airport Director, acknowledged the FAA concern and indicated a response would be provided within 30 days. On February 22, 2011,the FAA communicated to the CCAA,"We do not object to the continued use of this airport property for drag strip,provided the following: • Anything vertical or horizontal that was constructed for this operation must be submitted to this office for airspace approval as an ALP change. • The operation must not constitute a hazard to air navigation or interfere with the operation of the airport in anyway. • The compensation outlined...is treated as airport revenue and deposited into the airport fund. • The terms of the agreement are on a month-to-month interim basis, and the property will revert to an aeronautical user if required to meet aeronautical demand. • The use agreement will not be amended or renewed in the future without FAA concurrence." It does not appear the ALP has been updated to include the constructed structures (i.e. bathhouse, two story building,etc.)used for drag strip operations. On January 12,2011,the Executive Airport Director submitted a letter to the FAA detailing the terms of the Second Amendment to the License Agreement with the Immokalee Regional Raceway and formally requesting permission to use closed Runway 4/22 for non-aeronautical use as a drag strip. The letter indicated the owner of Immokalee Regional Raceway"...does not have a permanent building structure; therefore,he would be given sixty(60)days to remove all equipment and materials from the location..." Structures were evidenced in 2006. Indicating there were no permanent structures appears a misrepresentation of construction activities. The Second Amendment to the License Agreement indicates "...Tenant will be given six (6) months to vacate the premises and remove all of its improvements and fixtures..." When the FAA does not provide advance approval for non-aeronautical land uses, the CCAA violates FAA assurances. If the CCAA violates FAA assurances / requirements for "no objection", the FAA may deem the operations in violation of their requirements. When assurances /requirements are breached or there are violations, the FAA may, at its option: discontinue any FAA funding or require repayment of previously received funds. Recommendations: • The Airport Layout Plan should be revised to include construction for drag strip operations (i.e. bathhouse, two story building,bleachers,etc.). • The County should comply with FAA assurances/requirements for all airport activities. • The County should obtain the FAA's approval for the agreement amendment and structures used for drag strip operations. • The County should verify the tenant is complying with the agreement for safety requirements. • Prior to renewing the Immokalee Regional Raceway lease,the County should obtain advance approval from the FAA for the land use and for the lease agreement/lease terms. • The County should not enter into non-aeronautical uses on airside land without advance FAA approval. County Management Response: "County staff will ensure compliance with FAA requirements for the Immokalee Regional Airport Master Plan and Airport Layout Plan. The county will comply with FAA assurances and requirements. 11 13B The county will work with the FAA to obtain approval for any activities/operations/structures/uses of land for anything not currently approved in writing by that agency. A review of safety requirements will be completed and ensure wording is added to any future lease or related amendment for the tenant. If a new lease, or an amendment to the lease, is approved by the BCC (pending FAA concurrence), it will be submitted to the FAA for approval. The lease will not be considered valid if the FAA does not provide approval. The county will not use any land for non-aeronautical purposes on air-side property without concurrence from the FAA, as required to meet assurances." 4) There is no agreement in place identifying responsibilities for the bathhouse located at the drag stri s. When the bathhouse was relocated to the drag strip, it does not appear the Immokalee Regional Raceway agreement was amended to include the use of the County asset. The location of the bathhouse is outside of the drag strip operation area(1,500 feet by 250 feet—Reference Exhibit A)and does not appear to be insured by the lessee. When assets are used by tenants,the asset allowed usage should be incorporated into a lease to ensure clear responsibilities of each party, to identify the property being used by the lessee, and provide insurance on the property in use. Prior to the County allowing operations / use of County assets, leases should be in place to limit the County's liability and risk. When land usage is allowed without a property lease, the County is exposed to liability and potential lawsuits. Recommendations: • The Immokalee Regional Raceway agreement should be amended to include the responsibilities of each party for the usage of the bathhouse and to include the land being used by the lessee. • Structures used by the Immokalee Regional Raceway should be incorporated into their agreement. County Management Response: "The bathhouse was originally purchased/constructed with funds from the US Department of Commerce, Economic Development Administration related to a grant for Airpark Boulevard improvements and a campground area addition. The structure was moved without permission from the grantor, no permits have been noted on file as well as missing environmental compliance documentation for the septic system. If the county deems this structure allowable in the area where it is currently located, all permitting, zoning and environmental issues will have to be remediated before it can be legally used by the general public. At such time, the use will be added to the IRR lease and related responsibilities will accompany that section of the lease. The IRR lease is under full review and any such land and structures allowed to be used will be incorporated into the lease document. " 5) Relocation of the bathhouse did not obtain 'rantor a i roval or ro )er )ermits. The bathhouse was constructed as part of an Industrial Park Infrastructure Improvements project (Reference Audit Report 2014-3). The project was funded by an Economic Development Administration (EDA) grant from the U.S. Department of Commerce, a Florida Department of Transportation(FDOT) grant, and a County match(provided by the BCC). The construction of the bathhouse was paid for with the County match. The total cost of the bathhouse was $94,285.13 including electric paid for with EDA grant funds. On November 13, 2006, the Executive Airport Director provided an update to the CCAA. The Executive Airport Director indicated the bathhouse at the campground would need relocated in order to proceed with development of the airport. The owner of Immokalee Regional Raceway expressed interest in relocating the bathhouse to the drag strip area. The Executive Director indicated a letter would be provided to the owner with permission to relocate the 12 13B bathhouse conditioned on the owner obtaining all the necessary permits. It does not appear the CCAA formally approved the relocation. It does not appear the CCAA obtained approval from the grantor agencies for the relocation of the bathhouse. On December 11, 2006, the prior Immokalee Regional Airport Manager, provided the owner of the Immokalee Regional Raceway a letter approving the relocation of the bathhouse to the drag strip. The letter indicated the bathhouse"...must be destroyed..." and relocation of the bathhouse would be allowed at the Immokalee Regional Raceway's expense. The letter indicates "...As per our discussion in November 2006, it was agreed that all expenses associated with the bath house relocation, as well as obtaining all necessary permits...becomes your sole responsibility prior to the facility being relocated." Proper permits were not obtained for the relocation of the bathhouse. When assets are obtained through grant projects, appropriate authority should be obtained prior to relocating assets or modifying the use of the assets. Failure to comply with grantor requirements may result in: audit fmdings, jeopardize current and future grant funding, require repayment of grant funds, and/or result in liability for the County. Recommendations: • Grantor approval should be obtained for the relocation of the bathhouse. • Board approval should be officially obtained for future project modifications. • Proper permitting should be obtained for the relocation of the bathhouse(i.e. septic and water). • The County should provide Finance the appropriate documentation to update asset records. County Management Response: "Once a full assessment of the campground and Airpark Boulevard improvements can be made in relation to Internal Audit report 2014-3, grantor approval of movement of the bathhouse will be requested. The county may determine a different location to best suit the bathhouse for permitting, zoning and environmental compliance reasons, so this request to the grantor will only be made if the bathhouse will remain in its current location at the raceway. Staff agrees grantor permission is required in advance for such project changes as the relocation of the bathhouse. The county will ensure the bathhouse is properly permitted in its final location. Permits could not be found on file for the current location of the structure. The county will provide Finance with the appropriate paperwork to reflect any necessary adjustments to the value and/or location of the asset in question." 13 r Conclusion Airport Management has not provided proper management oversight to the Immokalee Regional Airport leases and/or operations by lessees. By not providing proper oversight, the CCAA appears to be in violation of grantor requirements and FAA assurances. The CCAA would benefit from incorporating additional management oversight into their operations. Care should be taken to quickly resolve the issues identified through this audit and prevent future instances of non-compliance. Failure to comply with FAA assurances and/or grantor requirements may: result in findings,jeopardize current and future funding, result in disbarment from receiving federal funding, require repayment of prior received funds, result in termination of the current funding, impact future funding, result in liability for damages for misrepresentation,and/or cause safety concerns. Audits do not relieve management of their responsibilities. It is the responsibility of County management to understand and implement the proper procedural controls in order to reduce and limit the risk of fraud, error, and misappropriation of County assets. Internal Audit may recommend improvements in audit reports, but ultimately it is the duty and decision of County management to formulate processes and controls that ensure compliance with Federal regulation, State statute,County ordinance,and County policies. Recommendations: • The County should take care when entering into resolutions and agreements to ensure all dates and information are accurate and consistent.Care should be taken to ensure the agreements do not contain conflicting language. • The County should review all operations and leases to ensure compliance with grantor requirements and FAA assurances. • The County should review the operations for special events and make sure the tenant is complying with safety and security requirements such as having a fire truck,ambulance,and/or security. • Verify infrastructure and utilities being used. • Verify structural permits and/or FAA approval. County Management Response and Additional Comments: "With the merger of the Airport Authority into the Growth Management Division, the Authority has a more robust support system in relation to grants management as well as monitoring of county approved policies and procedures (which include properly monitoring and safeguarding of assets). A comprehensive review of leases has been ongoing for several months by Staff, including, but not limited to: lease completeness,proper billing procedures and amounts, insurance coverage for all tenants, and implications with any grantor agencies involved with those leases. Note: the investigation and review is ongoing as Staff expects additional issues to surface as further documentation and details become available. A review of safety requirements will be completed and ensure wording is added to any future lease or related amendment for the tenant. Reference Audit Report 2014-3 for infrastructure, utilities, and permits. Staff looks forward to remediating these findings and will work with the Clerk's Office on the corrections and keeping the proper parties notified of communications from the grantor." Internal Audit Response to County Management Comments and Additional Comments: Internal Audit would like to gratefully acknowledge the cooperation and assistance from County staff for addressing and reviewing issues initially identified by Internal Audit. The assistance and responses provided by the division greatly assisted in the audit process for the review. 14 138 , , 2011 FAA Approved - Operation Area for the Immokalee Regional Raceway Drag Strip i ..I' •• . , ., . - / t.„,cit 0, - 0 �\ o- :�� ,, ;� c i / . \ Vi/,.C6**\••■ ,.. YV f Oq% ' il ,1..kt r , 4 le . i __ _ , 717,7•11114 •, _ U vi ' A :; 7.1 ,._ •. .. , I!: '. ! -- I I • .1 t _ tl T- -{ t .Z -�.• ' Note: 2.50 inches (length of the operational area) is approximately 1,500 feet; 1 inch is approximately 600.0 feet 16 138 Exhibit B 13B Immokalee Regional Airport — 2013 Collier County Property Appraiser — Aerial Image 4 Runway 9/27 W Go Cart / Mini Moto Track . �.�_.,.. ,, µti t _ . 1. latiklitge . ». .. ; f. A 0 • ''' " by to •,,t ,.4i 1:4i iirliot ° ^ '°a S'd � d w `; r 1l A tWe Runway 18/36 + i ' om t.... , ....,.:„...,.. . • 4 , . � f . ., ,..--„.7' ..,; ,:741,W;,14-!,' T,OX.§3.-. 7:rA.-i.-... ' . ,. nM y �r v f. . 4%;,74;e1„,;,:,..-4":;;;,•(..3;: F 1-4 ,4- yS t l'a' :'' y .::._1X3 ,11 r .. r ��y�} 4 -, r .. Closed tCa ' ..a ,., + ,. '7''' Runway 4/22•d 'i it i.s.. ..s ..gip, • S ' Drag Strip Approximate r ,::. w ' Y /} � .:� Operation Area }f : ' ittkil.4,,,,...:4516te ....,,,,. t' (lease) outlined • u ,.? in yellow::t' ';;t‘' : d T ' yrl.. �y • �•}� 4F_ ,, t_- .• X in 4 its. , '2 ./ 1 .. !.r .'�_ , r ,gym - y..S^ ,,,,,l_' y " w^'typ ?� v ffjfft it Campground , 4. L _ ` f' .444. -s; .6 ♦MrY „'A:.J ' + : b'` y.'r Y_ . -1 . s ♦ {Y•' _ 11 V ti am ~140 : #1Y3 k t� i �P -' .bra •b ; 1 a * ,T f ' ',P.P.'µF ` : -ry, i i5 - 18 Immokalee Regional Airport — 1995 1 313 g p Collier County Property Appraiser — Aerial Image Drag Strip I Summary: In 1995, the drag strip and go cart track were not constructed on Runway 4/22. The access road to the drag strip area had not been built. 20 Immokalee Regional Airport — 2002 1 3 B Collier County Property Appraiser — Aerial Image Drag Strip �+ 1 " F Drag Strip .s . * . f � 4$ . 7 it - t r ( T� Y ill . : i, .„ ii- ,, Y II $ V �, t,„, e 110111 I I , *? a Access Road of a . r yAC._.�tl . Summary: The drag strip had been constructed and began operating in 1999. An access road was built to access the drag strip. The go cart track had not been built. 21 Immokalee Regional Airport — 2003 B , 1 , Collier County Property Appraiser — Aerial Image Drag ,�#Strip � 4 'h _ ,,,„, y - , r `! 4 w IF F- ir 0, . '- W 041 f ITS` .„ ' P . . . ,t, , .., ,„. ii„, ...... Oa iiip < u ii Summary: No significant apparent changes. 22 Immokalee Regional Airport — 2004 1 3 B Collier County Property Appraiser — Aerial Image Drag Strip tr, �- I i 4e ' 741 .o, ; 0 '- ,,,4, , t - . A*r 1 e • . �+ _. - ' Ai :1 1 Structures Additional Seating , t. 1,..i.v,..--,ii.,•;ict. ,..',..-, ..4,,t,- i:1,-- 'r : ,t7 '' '.4i' *- ,... *tom : �r� +gyp, �t�}•., • a f ,,� � •. X. r s i, 20 v . '.'. ,A olt. ,, ... .4 , 42?of 41 . . ii, # . ,, F i agillifilk**' y r� q� e r .. . 1 Lines Painted ) \r t (+ �4 NFU' t,.:-!p:, .. Pr I r recidi a + '- Summary: Lines were painted on the drag strip, additional seating was added,and structures were built. 23 Immokalee Regional Airport — 2005 13 8 Collier County Property Appraiser — Aerial Image Drag Strip . • / ry ice.: # 1 +''�• r .'`+.R, / ': '''• •i 160. 4 ..,.- - " „J.,-, , � : , ii m r i ' 0 =g 2 ':,d. j) Ca f 1` of 4 aka. - i c b, ;-,t, �. Y vx ,;i"' I( • r f p s x� s t '0.l • f{ ` . le f d df I" : � ..' Containers Added l'hik .. ,, . . ti ..,A- I.i4484 t P ± e .. - > , '_ ;rte'" •. . ' -ii-4 ... ■ E j .. • r' u . P, i- ,w� 1 Summary: Structures that were added in 2004 appear to have been enlarged and expanded. Containers appear to have been added to the left of the drag strip and near the tree line on the right of the drag strip, outside of the drag strip operation area. 24 Immokalee Regional Airport — 2006 13 B Collier County Property Appraiser — Aerial Image Drag Strip 1,4: ,`{ t irg o► 1 f . FA, w rai i,y# f i'� N • .- liti ,•It'' fir � + , " p -2. :Ti. • ._ 4 x' Additional Seating . s F ° .' . Containers Moved yn 1 , t t'may". " { „ , to * W ..."'f rq R i. Jd u t T. . w 4 b t 1 'F. r s mg kir, .r x.4, N. - , [ w . . .... _ ... . . ,,. .. r r — _ 40# I. w —Is, 4:i 1 _ [ .+".'J 1�ti �... 1 r A r Summary: The containers added in 2005 appear to have been moved to the far left boarder next to the small side road, outside of the drag strip operation area. It appears a playground was added by the tree line to the right of the drag strip. It appears seating area was enlarged and expanded. 25 13B Immokalee Regional Airport — 2007 Collier County Property Appraiser — Aerial Image Drag Strip and Bathhouse �, , 1 i' #L a rs iiiiAk Fe . i aq1 4 ,� 41'' J • ..�"Y' at w R '°7 #' ', + }Yf ?ad} .i �•* ` R'': "R y am r "j d`t ,e.eT a A. ..'. �TA L { y rw k y�M- � k: Containers Added e " `;‘,.".-.!..1,1,..V p p ssi f.i } �r ; �, ,., 4 i , •. v r . _ Bathhouse ~- ,--cis" r, 4 - f ♦; 4 4 4 :i.,.,,,.. )1 - . r .JF•' ',, ' .,ik ;,./. ..- 1 ' -A r 0 ' .f--.- - i`wr 'b' ..+ tfi t. .•-.,2-.,;,.1L-4,i*! F i'• i 4' Y Y i y - _ -r- r 'Ilk ., Summary: The containers to the left of the drag strip were added during 2007. The bathhouse was relocated to the drag strip from the campground, outside of the drag strip operation area. 26 Immokalee Regional Airport — 2008 1 3 B Collier County Property Appraiser — Aerial Image Drag Strip and Bathhouse ! { - 1- r l b lc . .f • Containers Moved i and Added ir ,,,,,,-.4 , *, i.,,,,,e..--.-.-„, .- ,s , / - y"; _ 1-1 r" Ag • :, k+. J fix: $0k.; ...: ...fi b.5 x ri * r ,ate } x 1 V 4 �` "C t ph ■ .gli,t:. :, ,., ,. tas , /1" I ilk t J 1 r '"41111141116 . * -'.• -X : .1, ILL Summary: It appears some containers from 2007 were moved and there were additional containers added. No other significant apparent changes. Containers to the right of the drag strip are outside the drag strip operation area. 27 Immokalee Regional Airport — 2 09 1313 g p 0 Collier County Property Appraiser — Aerial Image Drag Strip and Bathhouse Ite rF 5 . .r -. >,..44r c* ,4` u * • .•4 . . i+r' "" ° , ,, ate, 4 y fn- Q•.: . -••;., .y + f. '9+..1.: 1.. M 4 ir, Y F r' .• '11 , 0,-, i Container Added /1? `t w F 4 4 _ ,c ,r -, `y.. �r`f 4� .1;1'" r f� , .i i r •� ,,. � r �, _ -t-'r ; y ` 4 � r. lc• *1St 4'1/4"''.' .I*2i'4- ;1**2:.1 67 7-.i.:'":-13 I.:W-'-i 4.-.. . :I: ,. y r t ....I , * 1.1,1, • — ak. „ , ,......,,e,... 1.- • 'iat. e. . -. , , e t gib i i ±'r • f • .�w fi y Xi IX Summary: It appears some containers were removed and one small container added.No significant apparent changes. 28 Immokalee Regional Airport — 2010 13 B ,L. Collier County Property Appraiser — Aerial Image Drag Strip and Bathhouse Container Added ' : - liip ' fix` ... .•'pit+ r, -� *• 1 -0 Aft:. X +.4 .J • riff, ''; .. • J J ■ f C 4, . • Air- [ , . • �¢, ,, . . ../ ' •.i:' '4 / . '. ./-..r. . '. /*SA ,I.. ,, , , . '..% di Summary: It appears some containers were removed and one container added. No significant apparent changes. 29 13B Immokalee Regional Airport — 2011 Collier County Property Appraiser — Aerial Image Drag Strip and Bathhouse } {, ,i t ay* - % 'f- ` x . ' -. YLL,ii 4A _ r Y / ' J•H } q s I b Y X 2. *'` '" 040 d { - al tji k " r ''' ! 4 Summary: No significant apparent changes. 30 13R ti Immokalee Regional Airport — 2012 Collier County Property Appraiser — Aerial Image Drag Strip and Bathhouse . ,r '- :/://// / r. � K fir_ ls . _ . - . .� tw-. / .: .'''t . , : ; ', ''''''.' / . Alm } 1 t. kitlq t h, 0. . *p� 46. V .� _ w , it i i LJ 1 Aillik . Summary: One container by the drag strip finish line was removed.No significant apparent changes. 31 13B Immokalee Regional Airport — 2013 Collier County Property Appraiser — Aerial Image Drag Strip and Bathhouse :i4 ,,, ...... ii(,-.1. .,,p;.. ..;!:•• - "." •4 •s"•N''• ' '''' ' / "*. ' - x,: �` Additional Seating f r - g //' / / k Container Added /+. , • _ ,. / ,:./.j ••,,./.,,, .,,,,:. cfg %:,), - a H_ f ~. �, ., ,o s, k i = � . r 1 4 S /_ -wt.s f s. vrc wY { 0 _ R' �, * - Ili -la , 40iIrr- tzltit• L.", Summary: It appears additional seating was added. One container appears to have been removed and another added, outside of the drag strip operation area. 32 Immokalee Regional Airport — 2013 1 3 B Collier County Property Appraiser — Aerial Image Drag Strip - Measurements Total; 1500.3 ft Segment. --_- I.4i • , ''' "ft-ftfti '''' ft- Zoom In :.' 111 gr,r,,-r r,I.:,;,,s111,- -it'--: •- .„V,,w,: ,.., ,, ,,..,...7`',.....,-4.„, -..';'' :f.;..',`;. .j..,....atie,.4.:10,-:', . Zoom Out - . - f `,<, . . __,*•.,,, . „.. „. Identify . . Drag Strip , 1 t'. -..' • Approximately 1,500 feet , . , • ,4' ' 4014, by 250 feet ,./ 7 '1' itv Full County , „,;., ... ,* - . . 4 1.; "': ' ' . 1.4: '''' -. • - ' ` VIew , . I' .. -.". •,- , i e' . *...,,,,,.,-, , '''r'.,i,-,•': ti i i'' ' , V , / i . ' i . , . Selected • • , , , fi ' - A' ,4, : ,: , , • . , . 4 / : 4,- ,, $ ■ !r44.-.-t' ,s'.,: '''1: -- - ccieraaprnmicasP ., . , ' ' -• 'I ' ),I'', '.. C,Ifrits.,.,iriit , ,,, iv.... t / i . , ' ' 4 1 ? ; .,,..--, ge,it,,.! t* , ,, - ' :•,,ies \'..a ; - ' ,...ir - -- . V '' .: ' ' - ,p, ' - Nil' ).,. V IN , ' I b ., ;'em;.':C° le, ' t1L `' '' ". '" ' , ,to I.' ' , 4 ' It.'''•■ 1;, ' ''' . <1 ii. ...,. Ap lir - 11";,- A ., , 4,..t Iti, At kr.'(' , 1 , N_. , f , . ,.. 'Voz..1. ... ' ,• , , -, . . . • , ' ..., '' 1444.1'4 4A:11:7 . .. ' .. VI . , , . . _ : 3'a ..42ft *.i Aerial Photography January Urban-2013-Rural-2012 Summary: The bathhouse does not appear to be within the operational area of the drag strip lease with Immokalee Regional Raceway. 34 13B r. Immokalee Regional Airport — 2005 Collier County Property Appraiser — Aerial Image Go Cart Track (End of Runway 4/22) ' r . . Y , y sn ) p - a .,{ J, s* y� 9 d lay 4^`"�:• i ^}:. j It .i r se w ` j , ./496*‘ . f,e. ,./..,.,,,, , .., ., ,{ .o f ,4' '�P' f. � l# A .4,t.-.,B` 'if 't y f 5,',/• 14:-,jY: ref " .4:4,0 iv al‘ieji,o4 ik ;`'.t " ; r= a A It , r� mss} y 1` .11,,.d F ¢ "° ii■, a p,• d` , x[ft 5.4-'„l� ' 'fir fj�, 2'. 7,,, ,� fit' s !p! ,, +� ' ,r^' f a ±k ,-fie 17,,,C,"; ,}rW(f tt'ry, r_. ,r x , ;+�'�r' of - r' • .` t' r`, . ). x i Summary:• The go cart track had not been constructed on Runway 4/22. 36 138 0 Immokalee Regional Airport — 2006 Collier County Property Appraiser — Aerial Image Go Cart Track (End of Runway 4/22) 4,- ,(��, „_ .. e ;y <° TV t r _ _ . 104, .... , , „ , .. F ,. r .,. t'''' - 4,.. ./' . _ q„ ;' ; .e_, /r' � 't,. i+ ' , p4�~r y' °+�;, ‘s.` ' Ark t .. ¢ { e' Y 4 f y . , . ,w. Y - .� � n4,4 6fi x, • v fyf 4: . d ,�,, ' , , ....4-.),... v � � '.:. . ,. a ' a '1 Summary: It appears between 2005-2006 a paved go cart track was built at the end of Runway 4/22. Track operations include go cart racing and mini Moto racing. The location did not have any structures. The was no lease for the constructed asset or property. 37 13B : .4 Immokalee Regional Airport — 2007 Collier County Property Appraiser — Aerial Image Go Cart Track (End of Runway 4/22) .r ...'f ...`y4 '.;... t =.,„ '4;' ";.1""p4 �fiT ,`s ;�y .!•` f {{[{^^^' .�•,..- o art''•. .• R'-k i ..2 x yy+ S 1 Z.- I' JR f l y 't � 3 n D f • f lvift 4' y., y:'0..;yY• r * Y g ' 4 ti = t " t . - +44'..1 �t,. O : * } ,.. _ - ` r. lY . * } , Ae 'fir 3 il z° f ' • 4 L ? .,`4 . .' ,;,0$ * 4 _ 1'�♦ '11y, `"' ., . _ d ' {a 1' :'. '4; '1- q tl y.� t > ' . -7 Containers Added ._. rk•,'.-.. rF 11 . .1 if ¢ .; f' $'y l�_ y ` ` , ,„... '� � e5-.. "04k. 1`a17 t M 4 f'� +A' A''. t 'V. 1 df ~7_ ,,,,•4(?.. ,Jr..'4 '� a,�' t i -./ It "."0.1 -' ��) . i by n t �� ' Summary: The go cart track became fully operational with races beginning in approximately 2006/2007. Vehicles have been added to the premise and it appears a"pit area"was being constructed near the vehicles. 38 138 ''...1 Immokalee Regional Airport — 2008 Collier County Property Appraiser — Aerial Image Go Cart Track (End of Runway 4/22) '� V - +..:':1 ... r ti • c va + r �., ...; '-.5. , ,.'�*„ +e�.. 1 1 W ! I ..'' f P { i 'if _ ,, -,-,:,‘ , , • Pit Area Added „ :::',.::: •-..-,'-.`- j ”} 4 3•- .r+ t ,er.#'40 F Summary: It appears the vehicles have been removed from the location. The"pit area"has been constructed including a covered structure. It appears the go cart track has been slightly modified. 39 13B i Immokalee Regional Airport — 2009 Collier County Property Appraiser — Aerial Image Go Cart Track (End of Runway 4/22) •_ +.� yr+ .r . y-. .. . . � r .F1 f _ .s _ •4,:�wwwxti►riw++WO.vvw� x . t' ,l No ,- _ur. r its; w d Y Tp " •9 - a f l: "0 , - .yr irr . ' f • at .!!! t. .f r + mt "-':'***•,: : 4. -' ' f ilel f d *�. Y ' le:,,,i:41'k of •. ,191.1.1.:1::::'.:4.4±t. 1 . � sr I r,t ; lit '. . �, s* *, #t tiy'Lyil#, Y I T ll- ib T M Summary: No significant apparent changes. 40 13B Immokalee Regional Airport — 2010 Collier County Property Appraiser — Aerial Image Go Cart Track (End of Runway 4/22) -1 T _,s.. v 44 '7'.- , -.,-,-z- 47.,..::::..„:...,_ -":,.......„ '''''''m �� :a y r « A y '' Bends Added rp` ^ n . 1 - Containers Added ,,,,,i10 . . ^.,.. .�� Summary: Vehicles have been added to the premise. The center area of the go cart track has been altered to increase the amount of bends across the closed runway. 41 1 3 B Immokalee Regional Airport — 2011 Collier County Property Appraiser — Aerial Image Go Cart Track (End of Runway 4/22) , . ........ . .• , • - . • . , slt,....'..•., r..m-- .i ...f. - umitmli•No - F. -- A 14$ - . 4 ' 1A • . l ' • 4 .4 , , - - • , P 1 . ' • 0 A . Pe ZS . if 1'' , •••••• *Li'- ,,'•, , 4.4 r / • ., f i , , •. , 4 4‘ +,,•--'. ..44. . _. 4, it i Fr •.- -.' ,. ...• . . , of lie 4 w.dt • , . , LI 20 riPi f 10 I, T .. , . 't ' ' * . - *".,o. .. ,... " ? * q • C .• ...'S.", '.1 • , ' '' '4`.4".I P.1'.■ - ,.;: f 1.,•.;',,,h;*, (: ■ ,,,, 4 ,- t, 1 --, • ."4:- 4. t „.„.,_ , ` I 'IP 1. 4 4..-, , 4 -A , • Summary: No significant apparent changes. 42 Immokalee Regional Airport — 2012 1 3 B Collier County Property Appraiser — Aerial Image Go Cart Track (End of Runway 4/22) ,,.j 4 2 &t e i_ g+ a°` • '. ` t ��4`t v i. , ' ' 1:::.113.'1'*:-.e'l J..1; '''''' I •, „ . ,:,,: :: .., L , . ,.. . W j` f : a . S , t •414 1 t 1 + :Ai,.;ul :4 aliii,. ♦i! Y • , } ., -d:.. .fi * {'3 y fir .r ..• ' , ;i '4• • p • ' v .. F .4 Ir# ' R" Summary: No significant apparent changes. 43 Immokalee Regional Airport — 2013 13B Collier County Property Appraiser — Aerial Image Go Cart Track (End of Runway 4/22) . I . ''... .'''''11. tW,':,•.4■• ' •• - , •'.-■•*0- ...2.•‘,,i'• ' f ' .1..4, %..... -tit ' ° . -f? S , , . .. .., . 414 ,,t t . . ....„ . . . ,. . . •..: a/ '':41,‘ 1'...''''' ' •e -'- ,;-1 •Iiiik. ' , • : fry`•"toot I"' v .øJ %,. • , AAA • ', , ,4 .'' *'.' 1 ••' , . ,. ti , ,, Vi „+. ' .* ;7. ,',t,"•. 7,1 Le ,p•.....; s , . .. .- -4' — 3 1`, , - • ,. •4, r:i.,...,' .t..." '• . . - Jr/ • .._ , , • ,k, 4), , r, ' .. . # s 4 '' '' :•.,1--4,',-,... , ''.: ,!"' . . .1761.44- ii lriii• ;.., , .4.•P••• -,.: ' -4' i '' '4 -- , 4 . , ,1,,f . . , .. 4 ...., 11,‘ .. • ,.. .. ' k '.,t '''.0.1,.. I.'', • , Ati•. , It ' - .. . t• L•k`.. . • • " il.' -4.,..,,,..."..lc':,,-''',•,,,,',......c.',.... ,,,,,,..ft.' - ';..‘" , 'f.....1'lII ' .' • 1, ''2.,„.0:7,,■'i.:1:,4i;l'a.:,-,.::,;:. ..4.' ‘. ., ...7,4:it,.," . ..•.;",:.r.,'''' ,.. '.'--''''.'''' ,' ' ,,,,,ft 4:,,,Jr,/ .,-....4:4;.:95.,,,- . ; . ,...,' • - .. -. -e ....: ., 't. .' ..: • - -44.:, ,.7.--4°,..;-?;-:,4-?'.41,,,,,T,i,.y.,4 2:4:4f„-,,fx-t.-,;,- -,- +°.1.'9 :I e' ' - . ... ;' .it:A5'...•"::. i"-7,..41.:4'..0.. °, 4.. -.- 4,-,„1, - .1-.-„t i 4°,,,',-• ,4„,,:°,II: ' „). * , ‘-4., ' '' '# ''' " '''.' : ....- Summary: No significant apparent changes. 44 13B Exhibit F 13B Immokalee Regional Airport — 1/31/2014 Fieldwork Photographs — Closed Runway 4/22 Drag Races 1 rt Mr.4 '—- imp rialt p a „, 'fit-fix i1 yam' n � vao i f Wit. rn f: g.^ •q 6 i Summary: During drag strip races, attendees have been allowed to park recreational vehicles (i.e. self-contained motor homes) on property outside the drag strip lease operation area. Recreational vehicles are not allowed outside of the campground. 46 138 Immokalee Regional Airport — 1/31/2014 Fieldwork Photographs — Closed Runway 4/22 Drag Races xA,.4C?, ., d 1 'T..:. 46111■11-- ..fig. .... :.: 4 ''., (111DAt 9, A t il •4141141., 4 x IV Summary: During drag strip races,venders are selling parts,nitrous refills, and tire mounting services. 47 138 Immokalee Regional Airport — 1/22/2014 Fieldwork Photographs — Closed Runway 4/22 Bathhouse by Drag Strip (in use) = f * Pa '_ rev • N sruAS isis�wru' ' ♦ Y�MIr'� ssYONlb e ��y'OAlllle` i "' -•� IOW ;T T Y.�_.t 4k¢ 5hth1 °''ksia `Y rtd'�F.cYrff' Summary: Bathhouse that was relocated to the drag strip from the campground to support drag strip operations.The bathhouse is outside the drag strip lease operation area. 48 138 1 Immokalee Regional Airport — 1/22/2014 Fieldwork Photographs — Closed Runway 4/22 Drag Strip Operation Area 4 r Ilk , ________7„......_ k' -'' t 'mss_-.=.. '.._ g. , , ._., ....- Summary: Drag Strip starting line. r— =.... -. - v.__ ,Avg , - 4 Summary: Drag Strip and bleacher seating area. 49 13 Immokalee Regional Airport — 1/22/2014 Fieldwork Photographs — Closed Runway 4/22 Drag Strip Operation Area r MOW t iy ' . 4fAiK.o tip' 'ete(Al Golf 4311 hitt. e ... ?• ..: ,.'�1.- Eck j. 7 • gyp ; . � � Summary: Permanent structure(two story building)constructed for drag strip operations. 50 138 Immokalee Regional Airport — 1/22/2014 Fieldwork Photographs — Closed Runway 4/22 Go Cart Track 41. ppp.,4,447r- ART ING . Vas Nan Waal atamisteam WOO " • "A.4t aT V6. Summary(both images): Go Cart Track starting line. Operating company's sign(operating company is not under a lease with the CCAA/County). A permanent structure has been constructed on the property. 51 138 , Immokalee Regional Airport — 1/22/2014 Fieldwork Photographs — Closed Runway 4/22 Go Cart Track I, - MATERIAL', ..° 4x. DONATED BY: :i.4 41,?. .. .,..4. ,,,,)„,', ER .-iii, 1r,�,� acae:sou . '',(': tl+ �' �u_ a LUMBER ?,,,--•-- t.; ,,a,,rt t Y, � ya —t. le ti.4 I" • # f. - I ,/ 4 .... ,., _ _ . ,, ,„ . , ..,„. ,,,, ., . , . , . _,,,......„,, . . .,„,„,„,,,„,,,,,,.... , , ,. ,,,,,,,,,, ,,,,, . ,,,,,f F r f .�'� r,r, „ ,, .,, . , ,r J I , 1 w" 7 Y A•r r ! r ,r ,•x J ! ! i r i .' ', r f ,}`w,r t 4.,7�W�` 4, r/ ,. , .., , ,, , ,, rr r 11'`J,fr,!r,t',. �rrrsr/ . j. • °°, ` ,,* .14 �+' - :� r , r , ,,,jr.{ f err 3 `f .r r .'' _ '�� _ '��F r VYl tt FA. p'! 'j 4,• Summary(both images): 2nd structure constructed on the property used for go cart track operations. 52 133 Immokalee Regional Airport — 1/22/2014 Fieldwork Photographs — Closed Runway 4/22 Go Cart Track Summary(both images): A portion of the go cart track. 53 138 Management Timeline Executive Airport Starting Ending Notes Director John Drury 1994 Approx. September 2002 Bob Tweedie October 2002 May 2003 Interim Gene Schmidt May 2003 December 2004 Teresa Cook December 2004 December 2009 Debra Brueggerman December 2009 May 2010 Interim Penny Philippi May 2010 September 2010 Interim Thomas Chris Curry September 2010 September 2013 55 13C o O � ,,-A n gl (.9" ti CY' " CA (I) n 6-4 . n _,..1 n Pip folii o ew ‘ --- (._ p 0 > rim' U '''' r j 'e=t• c) cm >- to ,9 0-A • (pc? P 0 k) oc O P - E 4 , .7,". ,c,, N �,_, . Q cfq 13C ; ti r) O _, -• et NI ,.., ,F, O . . j . , f 1111111 4 eM,, „itsigi ..,- ! ,,,,,_;,,,, ,,,,,,,,,,,,f b e . . Q /l)p . IP Pt r•" A , --��.. _ _ aroma , -..1.t 4 .... �* ; 'a +' 'V',11,,-.7:1`4',.:7',:.,. �� I.d• uu — .7.7.7.7 kisil 3 ti 's }r.,It: :;;*,.. .7,f-,:::'"?:' • �if °4 I O �• 1,—, W INNII E CfQ n et V O O N O ro W 0.•. N 4 • • 13L - v, cn 0- —1 ,-• �. 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I i 1 3 C e H -,-\-.) 0)C©—0 cli O Pr! 7 �� o c c G� y cN OA r R T %< 0 C 13C OL\ER COU, Internal Audit Department HE CIR Audit Report 2014-5 Collier County Airport Authority USDA Grant / Powder Coating System Dwight E. Brock Jerk of the Circuit Court 3299 Tamiami Trail East Issued: February 20 2014 Suite#402 Naples, FL 34112-5746 www.collicrclerk.com 13C Prepared by: Megan Gaillard, Senior Internal Auditor Report Distribution: Collier County Airport Authority(CCAA) Leo Ochs, Jr., County Manager Mark Isackson, Director of Corporate, Financial, & Management Services Jeff Klatzkow, County Attorney Nick Casalanguida, Growth Management Division Administrator Gene Shue, Growth Management Director of Operations Support Cc: Dwight E. Brock, Clerk of the Circuit Court Crystal K. Kinzel, Director of Finance & Accounting Dale W. Phillips, Internal Audit Manager TABLE OF CONTENTS SUMMARY OBJECTIVE 3 SCOPE 3 BACKGROUND 4 OBSERVATIONS, RECOMMENDATIONS, & MANAGEMENT RESPONSES 7 CONCLUSION 11 ADDITIONAL MANAGEMENT RESPONSE AND COMMENTS 11 EXHIBIT A—MANUFACTURING INCUBATOR II 12 EXHIBIT B —MANAGEMENT TIMELINE 14 The files and draft versions of audit reports remain confidential and protected from public records requests during an active audit under Nicolai v. Baldwin (Aug. 28, 1998 DCA of EL, 1 District) and Florida Statute 119.4713. Work-papers supporting the observations noted within this report will become public record and can be made available upon request once the final audit report has been issued. 1 13C The draft audit report was released to the Department for Management Response on February 3, 2014. The Growth Management Division Finance and Operations Manager provided the management responses on February 14, 2014. Revised management response was provided on February 18,2014. Summar The County has not provided proper management oversight for operations and leases at the Immokalee Regional Airport. Instances of non-compliance have been detected. The following observations were generated during this review: 1. Approximately$163,000 was spent for a powder coating system that was never completed and was not put to the intended use,which violates grant assurances/conditions. a. Grantor agency approval was not obtained when the use of the powder coating system was changed. b. Equipment was missing(i.e.dip tanks). c. A portion of the powder coating equipment has been relocated to storage. 2. The partial payment request submitted to the USDA was not signed by an architect or engineer as required by the forms and contained conflicting information. 3. The County has not complied with F.A.C. asset requirements or CMA 5809. The following other observations were generated during this review: 1. Manufacturing incubator II lease concerns: a. The lease expired on April 13, 2007 and no new lease was executed. b. The lease appears to have been continued on a month to month basis, but the initial contract and amendments did not provide a term for month to month continuation. c. Rent is not being charged at fair market value. d. Late payments and terms of payments were not approved by the BCC/CCAA. e. Interest and late payment fees do not appear to have been charged. Failure to comply with grantor requirements may: result in audit findings, jeopardize current and future grant funding; result in disbarment from receiving grant funding, require repayment of grant funds, result in termination of the grant, impact future grant awards,and/or result in liability for damages for misrepresentation. 2 13C Objective The objectives of the review were to: 1) validate the existence of the powder coating equipment; 2) determine whether the powder coating equipment has proper valuation; 3) determine whether all powder coating equipment was received; and 4) determine compliance with the United States Department of Agriculture (USDA) Rural Development(RD)grant requirements. Sco s e The review consisted of, but was not limited to the following tasks: • Review of the USDA Rural Business Enterprise Grant(RBEG)pre-application, application, award letter, grant agreement,grant amendments,letter of conditions,grant assurances,and grant attestations; • Review of Department of Community Affairs (DCA) - Community Development Block Grant (CDBG) documentation; • Review of applicable Governmental Accounting Standards Board(GASB) Statements; • Review of applicable Code of Federal Regulations(CFR's); • Review of applicable items from the State of Florida General Records Schedule for State and Local Government Agencies; • Review of applicable Florida Statutes; • Review of applicable Florida Administrative Codes(F.A.C.); • Review of applicable Board of County Commissioner(BCC)Ordinances and Resolutions; • Review of applicable BCC Meeting Minutes,Agenda Items, and Backup Documentation; • Review of applicable Collier County Airport Authority(CCAA)Resolutions; • Review of applicable CCAA Meeting Minutes and Agenda Items; • Review of CCAA grant files including pay requests,design plans,and photographs; • Review of applicable lease agreements/participating party agreements for Immokalee Regional Airport; • Review of applicable County Manager Agency's directives(CMA's); • Review of Clerk's Finance and Accounting Department capital asset records; • Review of prior Clerk's Internal Audit Reports and supporting audit work-papers; • Observation of the manufacturing incubator facility and powder coating equipment; • Interviews with Collier County Airport Authority staff; • Interviews with Clerk's Finance and Accounting staff; • Interviews with a citizen; and • Review of documentation provided by a citizen. 3 13C Background Powder coating is a dry powder typically applied electrostatically to an item then cured under heat to form a bond. The powder creates a hard finish that is tougher and thicker than conventional paint. Powder coating is mainly used for coating metal(i.e. household appliances, automobiles, vehicle parts). The powder coating process includes three basic steps:part preparation/pre-treatment,powder application,and curing. On March 26, 1999, the CCAA submitted an application to the Florida Department of Community Affairs for a Community Development Block Grant (CDBG) Economic Development grant requesting funds to construct a USDA approved 20,000 square foot manufacturing incubator facility (Phase II). The project was for the expansion of an existing business (Global Manufacturing Technology, Inc.) at the Immokalee Regional Airport. The grant application indicated the project would be scaled back to a smaller building if full grant funding from the USDA was not received. The funding breakdown for the project was as follows: $750,000 from CDBG funds, $500,000 from the USDA, and $139,000 from the CCAA for a total estimated construction cost of$1,389,000. In September 1999,the CCAA submitted a Rural Business Enterprise Grant (RBEG)pre-application to the USDA. The construction grant application indicated the grant would be"for Construction of a 20,000 sq. ft. structural steel frame building to house: a) Phase II of Global Manufacturing Technology, Inc. incubator facility; b) a bonded storage facility for non-hazardous materials; and c)a complete U.S. Customs office. The facility would be adjacent to the existing incubator facility and would include site work, all utilities, landscaping, security and surface water management associated with comprehensive business park master plan." The funding breakdown for the project was as follows: $750,000 from CDBG funds, $500,100 from the USDA,and $139,000 from the CCAA for a total estimated construction cost of$1,389,100. On October 1, 1999, the CCAA received the awarded / executed sub-grantee and contractual agreement for $750,000 of CDBG grant funds requiring a County match of$639,000 (which may include other grant funds) dated September 29, 1999. Funds awarded were for administration costs and building construction. According to the award package, construction was to start by June 28, 1999 and be completed in December 2000. The CCAA did not receive the anticipated$500,000 USDA grant; however, the CCAA ensured the continuation of the project through reallocation of their budget and transferring funds from other projects to the Phase II manufacturing incubator facility.The CCAA reapplied for a reduced USDA Grant. On July 13, 2000, the CCAA Executive Director submitted a revised RBEG grant application to the USDA requesting to reduce the amount of the RBEG Grant to $250,000. The revised total estimated cost of the project was $1,579,000. The estimated funding breakdown for the project was revised as follows: $690,000 from CDBG funds, $250,000 from USDA funds,and$639,000 from a Collier County Contribution. On March 9, 2001, the USDA provided the CCAA the Letters of Condition for the $250,000 Rural Business Enterprise Grant. The letter established conditions which must be understood and agreed to by the CCAA prior to the USDA giving the grant application further review and consideration. On November 5, 2001, the USDA grant application package Exhibit#2 indicated the powder coating facility would consist of primary equipment: fired batch oven, conveyor belts / overhead electric hoist gantry system, rinse/ dip tanks,transfer booms,hand push conveyor system,powder-cartridge booth, and powder guns with hopper. On December 10, 2001, the CCAA approved Resolution 01-34 which estimated the cost of the primary powder coating equipment to be approximately $250,000 to be paid for from the USDA grant. Resolution 01-34 estimated the cost of secondary equipment (i.e. outside propane storage tanks, holding tanks, and evaporator system) to be approximately $100,000 where Global Manufacturing Technology, Inc. (tenant) would be responsible for the purchase of the secondary equipment to be negotiated in the lease agreement for the incubator facility. 4 • 13C 4 On May 30, 2002, the CCAA Chairman provided an update for the project status regarding the manufacturing building and the powder coating equipment at the BCC — CCAA Workshop. The CCAA Chairman indicated the powder coating equipment portion of the project had not been finished and all portions of the manufacturing incubator support facility had been completed within budget and on time except the powder coating equipment. The CCAA Chairman indicated the USDA grant would be used for a portion of the powder coating equipment and the CCAA hoped to obtain additional grants to cover the cost of the powder coating equipment. Note: Additional grant funding was not obtained for the completion of the powder coating system. On June 25,2002,the BCC approved the acceptance of a$250,000 grant from the USDA. On July 30, 2002, the Certificate of Completion was issued for the building. The design and construction of the incubator facility had been completed in the summer of 2002. Multiple delays occurred throughout the project based on design decisions and integration of the powder coating system including additional required work for the powder coating system. On February 24, 2003, Global Manufacturing Technology, Inc. sent a letter to the grantor agency regarding the participating party agreement requiring job creation. The letter indicated the powder coating system is incomplete. On June 24, 2003, the BCC declared Global Manufacturing Technology, Inc. in default, for not being able to perform the terms of the Participating Party Agreement. Additionally,the secondary powder coating equipment was not installed leaving the powder coating system inoperable as a powder coating system. On November 18, 2003, during a BCC meeting, the BCC approved a budget amendment to allocate$21,000 to the tenant for leasehold improvements and executed a participating party agreement with Florida Architectural Products, Inc. The incubator had remained vacant for more than one year(since the Certificate of Completion was issued on July 30, 2002). The leasehold improvements included new restroom configuration, office spaces, and redesigning of the powder coating system. On November 18, 2003, a Participating Party Agreement was executed between Florida Architectural Products, Inc. and the BCC for the manufacturing incubator II. The tenant was required to meet the terms of the initial participating party agreement including job creation and retention. On February 9, 2004, during a CCAA meeting, the CCAA discussed negotiation of the Florida Architectural Products lease to include the conversion of the powder coating system into a wet system; however, tenant improvements would cost an additional$21,000 which was covered under the obligations of the CCAA in the lease. Once the design work for the changes began, it was apparent that the cost would be greater than anticipated for the conversion. The CCAA motioned to approve a budget amendment for $13,000 plus 10% contingency with the understanding that any of the contingencies not used for the conversion would be returned to the CCAA and the project scope could not be expanded to consume the contingency.The motion passed unanimously. The initial estimate of$21,000 was for costs as follow: $9,000 for the tenant improvement allowance($2,000 from the CCAA and $7,000 from Financial Administration and Housing) and $12,000 for the powder coating conversion ($6,000 from the CCAA and$6,000 from Financial Administration and Housing). On March 9, 2004, during a BCC meeting, the BCC approved an additional budget amendment to increase up to $16,000 of additional estimated costs for the conversion of the powder coating system and other agreed upon improvements. The project included building two offices, installing two interior restroom doors through a rated firewall, and creating a 10' x 14' opening through a rated firewall in the assembly area bay into the bonded warehouse bay.Funds were paid through the General Fund(001)Reserve for Contingencies. On June 15, 2004, the First Amendment to the Participating Party Agreement between Florida Architectural Products, Inc. and the BCC was executed. The amendment retroactively changed the commencement date to April 14, 2004 because occupancy permits were not obtained until April 14, 2004. The lease expired on April 13,2007.It does not appear a new lease was executed once the lease expired. 5 13C . In 2011, Internal Audit completed site visits to observe the manufacturing incubator II and the powder coating system. The powder coating system had been partially installed for primary equipment including a powder cure oven, conveyorized cartridge powder booth, powder spray equipment, hand powered conveyor system, dip tank system including dip tanks, powder coating batch oven with an above hood, powder booth. At the time of the inspection the dip tanks were unable to be located by Airport staff. It did not appear secondary equipment had been installed. A portion of the equipment was relocated to a hangar and not located in the manufacturing incubator II. The powder equipment does not appear to have been fully operational and was not used as a powder coating system. Powder coating equipment in use includes the hand operated transfer booms, spray booth,and batch oven. 6 • 13C Observations 1) Approximately $163,000 was spent for a powder coating system that was never corn•leted and was not •ut to the intended use, which violates «rant assurances / conditions. On March 9, 2001, the USDA provided the CCAA the Letters of Condition for the $250,000 Rural Business Enterprise Grant. The Letter of Conditions required "any changes in project scope, source of funds, scope of services, or any other significant changes in the project or applicant must be reported to and approved by Rural Development by written amendment...". The USDA 1942-G grant requirements indicate "The grantee shall use the property in the project or program for which it was acquired as long as needed,whether or not the project or program continues to be supported by Federal funds. When it is no longer needed for the original project or program, the grantee shall use the property in connection with its other federally sponsored activities..." Other uses of the equipment are permissible with the grantor agencies written permission. The schedule of values submitted to the USDA indicated a portion of the grant funds would be used to install the powder coating system; the project required additional bonding, permits,exhaust fans, lighting / electrical work, ceiling lifts, additional bracing for exhaust fans, and equipment. The portion of the powder coating system that was installed was recorded as an improvement to the building. Based on payment requests and information provided by CCAA staff, the estimated cost for the powder coating system (partial) is approximately $163,000. The USDA portion of the powder coating system (partial) is approximately $114,800. The powder coating system was incomplete and never completed. The powder coating system was never put to its intended use. The USDA Grant Assurances for Construction Programs (OMB Approved No. 0348-0042) requires the applicant "Will not dispose of, modify the use of, or change the terms of the real property title,or other interest in the site and facilities without permission and instructions from the awarding agency..." The CCAA did not obtain written permission and/or instructions from the USDA. The powder coating system was partially dismantled and relocated to storage. A portion of the system remains in the manufacturing incubator II and is being used for a different use. Using part of the powder coating system for a different activity is a significant change in project.The dip tanks were unable to be located by Airport staff. The USDA 1942-G grant requirements indicate"When real property is no longer needed...return all real property, furnished or purchased wholly with Federal grant funds to the grantor. In the case of property purchased in part with Federal grant funds, the grantee may be permitted to take title to the Federal interest therein upon compensating the Federal Government for its fair share of the property." It is possible the USDA will need to be reimbursed for the grant funds used for the powder coating system since the system was never put to its intended use. The grantor was not notified and did not provide a written amendment to the grant for the project change. The USDA allows for similar services or project uses for equipment obtained with Federal financial assistance, but would need to approve the change in writing prior to the change being allowed. When Assurance Agreements are breached or there are violations,the USDA may,at its option: discontinue funding or enforce the agreement by suit for specific performance or by any other available remedy. By not maintaining the asset for the intended use, the CCAA may be liable to reimburse the grantor agency for funds used for the powder coating equipment. Recommendations: • The County should notify the USDA of grant assurance/condition violations and all changes to the project. A written waiver for changes to the project and waiver of violations should be obtained. 7 13C • The County should comply with the Code of Federal Regulations (CFR's), grant agreements, and grant assurances. • When assets and/or infrastructure are paid for through grant funding then disposed or used for other activities, the County should receive approval from the grantor agency. • The County should provide Finance with the appropriate paperwork to reduce the asset's recorded value and update changes for equipment location. County Management Response: "The county will work with the grantor, US Dept of Agriculture (USDA), to develop a resolution to the audit finding regarding the potential violations of grant assurances related to the powder coating equipment/system. County staff will work diligently to comply with applicable CFR's, grant agreements, and grant assurances for all grant projects. The Airport Authority will not dispose of any property, regardless of whether it was purchased with grant funds or county dollars, without following the proper process in the future to ensure compliance with any applicable regulations which include CFRs, agreements and assurances. Staff agrees permission from the grantor agency to dispose of any property acquired with grant funds shall require approval before disposition. This procedure will be properly followed in the future. The county will provide Finance with the appropriate paperwork to reflect any necessary adjustments to the value of assets in question." 2) The partial pa■ment request submitted to the l SD «as not signed by an architect or engineer as re uired by the forms and contained contlictin« information. Form RD 1924-18 (OMB Approved No. 0575-0042)used by the United States Department of Agriculture(USDA) Rural Development (RD) Farm Service Agency for partial payment submissions requires an architect's or engineer's certification for the completed work and estimates. On August 21, 2002, the Airport Finance Manager signed the partial payment request (number 3) on behalf of the Collier County Airport Authority (CCAA) indicating the submission was approved by the CCAA. On August 21, 2002, Quality Control Builders, Inc., the contractor, signed the partial payment request(number 3) indicating work had been completed in accordance with the contract documents and requesting payment for services rendered. The partial payment request 3 (form RD 1924-18) submitted to the USDA was not signed and certified by an architect or engineer. The certification is used to indicate work has been inspected by the architect / engineer and the quantities shown in the estimate are correct, services were rendered, and work was performed in accordance with contract documents. The application and certificate for payment application number 15 was submitted to the USDA without the engineer's certificate for payment. This indicates site observations may not have been performed prior to the submission. The release and affidavit signed on August 21, 2002 by the contractor indicated in consideration of$68,987, the contractor will release the Board of County Commissioners (BCC) of any future claims. Payment application number 15 to the CCAA indicated the current payment due was $68,897 ($100 discrepancy). The USDA reimbursed the County for the payment request containing the discrepancy. Inspections for quantities of materials received, services rendered, and contract compliance should be completed prior to the CCAA approving payment for the contractor for services billed and/or submitting the payment request to the grantor agency. Without proper validation of work completed, the County may inaccurately approve payments for contractors. All documentation should be thoroughly reviewed prior to approval for payment or submission to the grantor agency to ensure the consistency and accuracy of the information to prevent project 8 13C delays, increased liability, or grantor rejection. When inaccurate information is submitted for a grant, it may jeopardize the grant funding. Recommendations: • The County should take care when completing grant payment submissions to ensure all required certifications are completed prior to the submission requesting reimbursement from the grantor agency. • The County should not approve payments without required certifications. • The County should more thoroughly review documentation prior to making payments for services rendered to ensure consistency and accuracy. County Management Response: "The county will be more diligent in submitting payment applications to ensure all necessary paperwork is completed properly before requesting payment. County staff will be more diligent about submitting payment requests to ensure the payment requests have the proper certifications in accordance with grantor provisions and the related agreements. County staff will be more diligent about reviewing documentation more thoroughly before submitting requests for payment." 3) The County has not corn lied with F.A.C. asset re' uirements or CMA 5809. Florida Administrative Code (F.A.C.) Chapter 69I-73.003(2) requires "Individual Records Required for each property item...Related individual items which constitute a single functional system may be designated as a property group. A property group may be accounted for in one record if the component items are separately identified within the record." CMA#5809 indicates the custodian is ultimately responsible for the proper care and use of all property assigned to or provided for use by the department. The custodian is responsible for maintaining up-to-date asset records and to provide updates to Finance as changes occur. In January 2011, Internal Audit observed the powder coating equipment and manufacturing facility. Portions of the powder coating system had been removed from the manufacturing facility and relocated to storage indicating the items should have been identified separately within the property group. Airport staff were unable to provide a list of equipment / items obtained when the powder coating system was purchased. A lump sum billing was the only record provided. F.A.C. Chapter 69I.73.003(3)(c) Content of Property Records requires the physical location to be identified for each asset. When assets are disassembled and a portion of the equipment moved to storage / hangar, the asset records should be updated to reflect the change. Without properly recording the location of the asset, it may give the appearance of theft or fraud and cause financial information to be inaccurate. Assets should be properly controlled, tracked, and monitored. When assets are not properly recorded and there is a lack of an audit trail, it may cause financial information / asset records to be inaccurate. Proper records must be available to ensure the accuracy of asset records. Recommendations: • The County should comply with Florida Statutes, Florida Administrative Codes, and County policies and procedures. • The County should provide Finance with the appropriate documentation to update asset records. 9 lac t . County Management Response: "The county will strive to comply with Florida Statutes, FAC's, and county policies and procedures. After an analysis is performed by Staff, documentation will be presented to Finance for any adjustments to asset values and/or records as considered necessary. Staff wishes to review any such adjustments with Finance staff to ensure all parties are in agreement with the proposed revisions." 10 13C,. Conclusion According to CCAA minutes, observation, and interview; the powder coating system was never completed. Secondary equipment was required to have a functioning powder coating system. Secondary equipment was not obtained. Once the primary powder coating equipment was installed,the equipment was dismantled and a portion of the equipment was moved to storage. Grant money was used to purchase and install the powder coating system. The grantor has not provided written approval for the change of use, as required by the grant conditions. All requirements of the grant applications, assurances,and agreements should be met or specifically addressed when projects change. Proper grantor approval should be obtained prior to changing projects and/or disposing of assets purchased with grant funds. Failure to comply with grantor requirements may: result in audit findings, jeopardize current and future grant funding; result in disbarment from receiving grant funding, require repayment of grant funds, result in termination of the grant,impact future grant awards,and/or result in liability for damages for misrepresentation. Audits do not relieve management of their responsibilities. It is the responsibility of County management to understand and implement the proper procedural controls in order to reduce and limit the risk of fraud, error, and misappropriation of County assets. Internal Audit may recommend improvements in audit reports, but ultimately it is the duty and decision of County management to formulate processes and controls that ensure compliance with Federal regulation, State statute, County ordinance,and County policies. Recommendations: • The County should properly monitor grant assets to ensure compliance with federal requirements. • The County should complete the appropriate paperwork when disposing of an asset to ensure assets are properly recorded. • The County should review the CDBG grant for compliance. The County should work with the grantor agency to determine if the County has further obligations under the grant. o Job creation requirements and program income should specifically be reviewed. • The County should verify tenants have valid leases and insurance. Additional County Management Comments: "With the merger of the Airport Authority into the Growth Management Division, the Authority has a more robust support system in relation to grants management as well as monitoring of county approved policies and procedures (which include properly monitoring and safeguarding of assets). Capital assets have recently been 100%physically inspected by GMD staff(unrelated to airport operations) to ensure an independent validation of asset records for the cost center director change. County staff is currently reviewing the CDBG grant compliance with regard to the job creation requirements and program income in conjunction with the lease review. Staff looks forward to remediating these findings and will work with the Clerk's Office on the corrections and keeping the proper parties notified of communications from the grantor." Internal Audit Response to Management Comments and Additional Comments: Internal Audit gratefully acknowledges the cooperation and assistance from County staff. The assistance and responses provided by the division greatly assisted in the audit process for the review. 11 13C Exhibit A Immokalee Regional Airport — 2013 .I 3 C Collier County Property Appraiser — Aerial Image Manufacturing Incubator II f _ e .41 _x.. Y a..� ' ~ , E. Incubator II ..,...„, . ;„ ,., , .,- ...., w Irz., :lr r .'. 9 .� 0 . ....,' . 0,,,mk ,` r� es . _ ti r• 4pw• +(i ye 4 �• r} d .r urn, . ...„, , : _,t_ I* r .. !-N ',-:*.;',” I ew _4 ;'i , ': - '" # I ' "•.1 Niiiii� .. , y g�y '' ' `tr " Y f..- _ 416419,.A";" 'N .11. P mow: ;-▪1,10 .4,.51 "k�, .ri'-4.' ara.... _.. 74 ▪ i.;x r fi s 7.f •'7 -..+ . 40 .7.7,777'....‘,..:V• r • ° � olt likrai.=-Y- - ;-' ilL' N ', '-`-'-,., - = i Ai % -- - ------ i--_,,- 'J., : -*- •••.' :",,, ,,,4,i..", , 4 ' .4., 111 `Y 13 13C Management Timeline Executive Airport Starting Ending Notes Director John Drury 1994 Approx. September 2002 Bob Tweedie October 2002 May 2003 Interim Gene Schmidt May 2003 December 2004 Teresa Cook December 2004 December 2009 Debra Brueggerman December 2009 May 2010 Interim Penny Phillippi May 2010 September 2010 Interim Thomas Chris Curry September 2010 September 2013 15