Agenda 06/28/2016 Item #16D11 6/28/2016 16.D.11.
EXECUTIVE SUMMARY
Recommendation to approve budget amendments in the amount of$244,978.36 to restore the U.S.
Department of Housing and Urban Development(HUD) CDBG Grant Program available balances
from the reconciliation of the 2001-2010 program years(net fiscal impact of$66,268.07).
OBJECTIVE: To restore the available CDBG balances in prior years(2001-2010)within Housing Grant
Fund(121)and Fund(705)in order to expend remaining grant funds available to the County.
CONSIDERATIONS: Community and Human Services (CHS) staff has been working in collaboration
with OMB Grants Compliance Office to reconcile all older HUD grant awards from inception. This task
was performed over a period of three years due to the complexity, burden of research and availability of
staff time. The line item detail of expenditures and revenues were reviewed by each award year from 2001
through 2010 as posted in the County's fmancial system and compared against the data within the grantor's
draw down and reporting system known as the Integrated Disbursement and Information System(IDIS).
IDIS has been in place since inception of the HUD funding, and as such provides a running balance of
available funds by program award year. The reconciliation identified expenditures that were posted
incorrectly in the County's financial system from award years 2006, 2007 and 2008. Due to corrective
accounting actions not taken in the same period or within a reasonable amount of time shortly thereafter,
expenditures in the amount of$66,268.07 have become ineligible and require local revenues to fund these
expenditures. The reconciliation also identified the County's appropriated level of HUD revenues •
including program income for award years 2001 through 2010 were $178,710.29 less than what was
available within IDIS.
To bring the County's financial system(SAP) in sync with the grantor's financial system(IDIS), a series
of budget amendments are outlined below to appropriate both HUD(including program income) and local
revenues.This one time administrative corrective action will re-establish the HUD CDBG available budget
from prior award years so that staff may administer the actual unspent balance per IDIS. Consideration
should be given that draws have not been performed on ineligible expenditures and pose no audit risk.
HUD CDBG award years 2011-2015 are in good standing and require no corrective actions.
HUD Revenue/
Program Project Program Income to Local Revenue to
Year Number Appropriate Appropriate Total Appropriation
2010 33088 $ 644.37 $ 644.37
2008 44500 $ 334.95 $ 10,539.96 $ 10,874.91
2007 34525 $ 21,720.73 $ 55,333.71 $ 77,054.44
2006 34520 $ 394.40 $ 394.40
2004 34510 $ 8,065.00 $ 8,065.00
2003 34505 $ 2,700.00 $ 2,700.00
2002 34500 $ 133,602.48 $ 133,602.48
2001 33024 $ 11,642.76 $ 11,642.76
TOTAL $ 178,710.29 $ 66,268.07 $ 244,978.36
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6/28/2016 16.D.11 .
FISCAL IMPACT: As shown in the table above, budget amendments are required within Housing
Grant Fund (121)Projects 33024,34500,34505,34510,34520,34525,44500 in the amount of$244,333.99
and Housing Grant Fund(705)Project 33088 in the amount of$644.37. The local funding contribution
is available within CHS Client Assistance Cost Center via a General Fund(001) transfer of$66,268.07.
The Client Assistance annual operating costs are under budget due to cost savings over the current fiscal
year and as such are able to fund the results of the reconciliation.
LEGAL CONSIDERATIONS: No legal issues are raised by this item which is ready for Board action.
This item requires a majority vote for Board action. -JAB
GROWTH MANAGEMENT IMPACT: None
RECOMMENDATION: That the Board of County Commissioners approves all necessary budget
amendments to restore the U.S.HUD CDBG Grant Program available balances from the reconciliation of
the 2001-2010 program years.
Prepared by:Maggie Lopez;Community and Human Services Division
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6/28/2016 16.D.11 .
COLLIER COUNTY
Board of County Commissioners
Item Number: 16.16.D.16.D.11.
Item Summary: Recommendation to approve budget amendments in the amount of
$244,978.36 to restore the U.S. Department of Housing and Urban Development (HUD) CDBG
Grant Program available balances from the reconciliation of the 2001-2010 program years (net
fiscal impact of$66,268.07).
Meeting Date: 6/28/2016
Prepared By
Name: LopezMaggie
Title: Supervisor-Accounting, Community&Human Services
6/1/2016 4:05:18 PM
Submitted by
Title: Supervisor-Accounting,Community&Human Services
Name: LopezMaggie
6/1/2016 4:05:20 PM
Approved By
Name: SonntagKristi
Title: Manager-Federal/State Grants Operation,Community&Human Services
Date: 6/2/2016 3:38:14 PM
Name: GrantKimberley
Title: Division Director-Cmnty&Human Svc, Community&Human Services
Date: 6/3/2016 9:57:39 AM
Name: TownsendAmanda
Title:Division Director-Operations Support,Public Services Department
Date: 6/6/2016 11:07:37 AM
Name: AlonsoHailey
Title: Operations Analyst,Public Services Department
Date: 6/6/2016 4:38:25 PM
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6/28/2016 16.D.11 .
Name: BelpedioJennifer
Title:Assistant County Attorney, CAO General Services
Date: 6/7/2016 3:28:50 PM
Name: RobinsonErica
Title:Accountant, Senior,Grants Management Office
Date: 6/10/2016 2:17:40 PM
Name: CarnellSteve
Title: Department Head-Public Services,Public Services Department
Date: 6/13/2016 1:46:26 PM
Name: KlatzkowJeff
Title: County Attorney,
Date: 6/16/2016 10:19:40 AM
Name: StanleyTherese
Title: Manager-Grants Compliance,Grants Management Office
Date: 6/21/2016 3:15:06 PM
Name: CasalanguidaNick
Title:Deputy County Manager,County Managers Office
Date: 6/22/2016 11:05:55 AM
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