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Agenda 12/08/2015 Item #16J212/8/2015 16.J.2. EXECUTIVE SUMMARY Recommendation to approve a budget amendment recognizing Federal HHS Vote Program Grant Award 2011 Funds for Voting Accessibility for Individuals with Disabilities in the amount of $8,305.04. OBJECTIVE: To obtain the Board of County Commissioner's approval to recognize Federal HHS Vote Program Grant Award 2011 Funds for Voting Accessibility for Individuals with Disabilities. CONSIDERATIONS: The Florida Department of State has been awarded the 2011 U.S. Department of Health and Human Services (HHS) VOTE Program grant funds in the amount of $666,589 to assist with making polling places accessible to the disability community. Supervisor of Elections are eligible to receive a specified amount of this grant for their respective county based on a formula for distribution. The Florida Division of Elections shall award the Collier County Supervisor of Elections a total of $8,305.04, (Attachment "A "). FISCAL IMPACT: The Collier County Supervisor of Elections will receive $8,305.04 from the Florida Division of Elections to be appropriated in the Supervisor of Elections budget with definitive project tracking. LEGAL CONSIDERATIONS: This item is approved as to form and legality, and requires majority vote for Board approval. —SRT GROWTH MANAGEMENT INPACT: None RECOMMENDATION: That the Collier County Board of County Commissioners approve a budget amendment recognizing $8,305.04 in Supervisor of Elections grant funds. Submitted by: Jennifer J. Edwards, Supervisor of Elections Packet Page -2124- 12/8/2015 16.J.2. COLLIER COUNTY Board of County Commissioners Item Number: 16.1611612. Item Summary: Recommendation to approve a budget amendment recognizing Federal HHS Vote Program Grant Award 2011 Funds for Voting Accessibility for Individuals with Disabilities in the amount of $8,305.04. Meeting Date: 12/8/2015 Prepared By Name: BrockMaryJo Title: Executive Secretary to County Manager, County Managers Office 12/1/2015 10:39:00 AM Submitted by Title: Executive Secretary to County Manager, County Managers Office Name: BrockMaryJo 12/1/2015 10:39:02 AM Approved By Name: IsacksonMark Title: Division Director - Corp Fin & Mgmt Svc, Office of Management & Budget Date: 12/1/2015 11:22:22 AM Name: KlatzkowJeff Title: County Attorney, Date: 12/1/2015 1:06:33 PM Name: TeachScott Title: Deputy County Attorney, County Attorney Date: 12/1/2015 3:19:17 PM Name: OchsLeo Title: County Manager, County Managers Office Date: 12/2/2015 10:47:57 AM Packet Page -2125- 12/8/2015 16.J.2. MEMORANDUM OF AGREEMENT FOR FEDERAL HHS 2011 VOTE PROGRAM GRANT This agreement is between the Florida Department of State, Division of Elections ( "Department "), R.A. Gray Building, 500 South Bronough Street, Tallahassee, FL 32399 -0250 and the Honorable J hJI � 1,DWASupervisor of Elections, ( "Supervisor "), on behalf of AbU,I eep— County, 6M6 TflMom I Ta IF, (insert address). This agreement is effective as of the date fully executed by the parties. I. Governing Law The Department is authorized pursuant to specific appropriation 3074 of the 2015 -2016 General Appropriations Act (see Chapter 2015 -232, Laws of Florida) to disburse funds from the Federal Grants Trust Fund (HAVA Account 261011) to the supervisors of elections. The Department has received a federal grant award of $666,589 from FY 2011 funds through Title II, Subtitle D, Part 2, Section 261 of the Help America Vote Act of 2002 (HAVA), to establish, expand, and improve access to and participation in the election process by individuals with disabilities. The U.S. Department of Health and Human Services (HHS) administers these Voting Access for Individuals with Disabilities (VOTE) Program grants to the States for this purpose. II. Scope of Use /Restrictions A. Scope of Work. The Supervisor shall use the Federal HHS VOTE Program Grant funds received pursuant to this agreement solely to establish, expand, and improve access to and participation in the election process by individuals with disabilities. The Supervisor shall be reimbursed from funds under this Agreement for expenses made only in one or more of the following categories of accessibility: • Category 1: Making all polling places accessible to individuals with disabilities, including the path of travel, entrances, exits, and voting areas of each polling facility; • Category 2: Providing the same access and participation to individuals with disabilities, including privacy and independence, as is afforded to other voters (includes accessible voter interface equipment for individuals with disabilities); • Category 3: Training election officials, poll workers, and election volunteers on how best to promote the access and participation of individuals with disabilities in elections for Federal office; and • Category 4: Providing individuals with disabilities with information on accessibility of polling places through advertisements targeted to reach individuals with disabilities. The Supervisor is eligible to claim reimbursements up to the amount stated in Attachment A, Polling Place Accessibility — HHS Grants FY 2011 Grant, Total Distribution Per County. The Supervisor shall follow the limits set forth in Attachment A, and will be reimbursed up to the amount indicated in Attachment A for each of the four Categories. Using the limits set MOA # 2015- 2016 -0004- Packet Page -2126- 12/8/2015 16.J.2. forth in Attachment A, the Supervisor shall designate the amount in which he or she is requesting reimbursements for each category by completing Attachment B. Should the Supervisor determine that, based on the county's greatest needs, departure from the specified limits by category described in Attachment A is necessary, the Supervisor shall provide written justification pursuant to Attachment B for the departure. In any. event, the Supervisor shall not be reimbursed for aggregate expenses exceeding the amount listed for the county under "Total Distribution per County" in Attachment A. B. Deliverables. Payment 1, Deliverable /Task 1: • Payment will be cost reimbursement. The Supervisor shall be reimbursed for funds spent up to the limits designated for the Supervisor's county in Attachment A, consistent with Title II, Subtitle D, Part 2, Section 261 of HAVA. Before receiving these funds, the Supervisor must submit to the Department the two certificates identified in Section III -A. C. Length of Agreement. This agreement shall begin the date the agreement is signed by both the Supervisor and the Department and continue until September 30, 2016. III. Disbursement The Department of State, through the Federal Grants Trust Fund, is authorized to distribute to all 67 county Supervisors of Elections federal FY 2011 HHS Vote Program Funds totaling six hundred sixty -six thousand, five hundred eighty -nine dollars ($666,589). These funds are available for distribution prior to the expiration date of September 30, 2016, by counties requesting reimbursement. The amount allocated for each respective county is set forth in Attachment A. Requests for reimbursement and required supporting documentation must be received by the Department by September 1, 2016. The Supervisor understands that this deadline ensures that the Department can submit a request for payment to HHS on the Supervisor's behalf in time for HHS to deposit appropriate funds to make payment to the Supervisor. The Supervisor agrees that a complete submission not received by the Department by September 1, 2016 might not be reimbursed by the expiration date of September 30, 2016, and that a request for reimbursement not paid by HHS by September 30, 2016, will not be paid. The Supervisor agrees that the Department shall be held harmless for any requests for reimbursement not paid by HHS, and the Supervisor agrees that the Department's agreement to submit requests for reimbursement and to disburse payments from HHS does not create a debt or obligation for payment by the Department beyond the grant specified in Section I. No Supervisor shall receive funds pursuant to this agreement until the Supervisor submits to the Department the two certificates specified below. No Supervisor shall use any funds received hereunder to support lobbying activities to influence proposed or pending federal or state legislation or appropriations, but this does not affect the right of the Supervisor, or that of MOA # 2015- 2016 -0004- 2 Packet Page -2127- 12/8/2015 16.J.2. any other organization to petition Congress, or any other level of Government, through the use of other resources. A. Documentation. Before receiving these funds, the Supervisor must complete and submit to the Department: • Certificate for Request of HHS Program Grant Funds DS -DE 130 (Revised 11/13/15); attached as Attachment B. Supporting documents of expenditures must be included with the Certificate. Examples of acceptable documentation include copies of invoices or proof of payment (e.g., copy of cancelled check or check number and date paid written on the invoice or receipt paid by a bank card and a copy of the bankcard statement on the bank's letterhead). • Certification Regarding Debarment, Suspension, Ineligibility, and Voluntary Exclusion Lower Tier Covered Transactions ED Form GCAS -009 (6188) (attached as Attachment C). [Executive Order 12549, Debarment and Suspension, 45 CFR 1183.35, prohibits the disbursement of federal funds to the intended recipient of such funds or to any sub - recipient thereunder unless such recipient and each sub - recipient, if any, certify that they are not excluded or disqualified from receiving federal funds by any federal department or agency.] IV. Electronic Payments The Supervisor may choose to use electronic funds transfer (EFT) to expedite the receipt of grant payments. All Supervisors wishing to receive their award through electronic funds transfer must submit a Direct Deposit Authorization form to the Florida Department of Financial Services. If EFT has already been set up for your organization, you do not need to submit another authorization form unless you have changed bank accounts. To download this form visit http://www.mvfloridacfo.com/ Division /AA /Forms /DFS- A1- 26E.pdf. This page also includes tools and information that allow you to check on payments. V. Monitoring, Audits, and Reporting Requirements The administration and use of funds are subject to monitoring, audits and reporting requirements as follows: A. Monitoring and Audits In addition to reviews of audits conducted in accordance with 2 CFR §200.328, as revised, and Section 215.97, F.S., (see Attachment D) monitoring procedures may include, but not be limited to, on -site visits by Department staff, limited scope audits as defined by 2 CFR §200.328, as revised, and /or other procedures. By entering into this agreement, the Supervisor agrees to comply and cooperate with any monitoring procedures /processes the Department deems appropriate. MOA # 2015- 2016 -0004- 3 Packet Page -2128- 12/8/2015 16.J.2. The Supervisor at all times is responsible for complying with all applicable federal and Florida Single Audit Act requirements. In the event a conflict between the summary text in Attachment D and an applicable federal or Florida statutory or rule requirement, the actual text of the statute or rule shall control. For additional guidance to state and federal monitoring and auditing requirements, refer to: http:/ /election. dos .state.fl.us /hava/index.shtml and http: / /www.eac.aov. B. Reporting Requirements Copies of financial reporting packages as described in 2 CFR §200.328 for audits conducted by or on behalf of the Supervisor pursuant to Attachment D of this agreement, shall be submitted in electronic form to the Department of State at Division of Elections, HAVA Unit, R.A. Gray Building, Suite 316, 500 S. Bronough Street, Tallahassee, FL 32399; to the Department of State, Office of Inspector General, R.A. Gray Building, Rm. 114 -A, 500 S. Bronough Street, Tallahassee, FL 32399; and to the additional entities identified in Attachment D. Any reports, management letter, or other information required to be submitted to the Department pursuant to this agreement shall be submitted timely and in accordance with 2 CFR §200.328, the Florida Statutes, and Chapter 10.550 Rules of the Auditor General, Local Governmental Entity Audits, effective September 30, 2014, whichever is applicable (http: / /www. mvflorida. com /audgen /pages /localgovt.htm). The correspondence accompanying the financial reporting package forwarded to the Department must include the date the Supervisor received the reporting package. VI. RECORD RETENTION The Supervisor shall keep and maintain accurate and detailed records (e.g., invoices, receipts, and other documentation) sufficient to identify how and whether expenditures were used for authorized purposes, to support financial reporting, and to conduct audits as may be required or requested. In accordance with DS -DE 130 (Revised 11/13/15) Attachment B, these records must be retained for five fiscal years after the last report that all funds have been fully expended or funds are returned by the county, or three years after the date an audit report is issued, whichever is earlier. The Supervisor shall allow the Department or its designee, CFO, or Auditor General, access to such records, including the audit working papers upon request. In the event of an audit, the Department may recover an amount up to the reimbursement amount for the Supervisor's failure to retain documentation of expenses. VII. Incorporated Documents This agreement incorporates by reference the following documents: • Attachment A: Polling Place Accessibility — HHS Grants FY 2011 Grant • Attachment B: Certificate for Reimbursement Request for Use of HHS VOTE Program Grant Funds • Attachment C: Certification Regarding Debarment, Suspension, Ineligibility and Voluntary Exclusion Lower Tier Covered Transactions • Attachment D: Single Audit Act Requirements and Exhibit I MOA # 2015- 2016 -0004- 4 Packet Page -2129- 12/8/2015 16.J.2. VIII. Entirety of the Agreement All terms and conditions of this agreement are fully set forth in this document, including attachments incorporated by reference and shall be governed by the laws of the State of Florida regardless of any conflict of laws provisions. In any proceeding or action brought under this section, the parties agree that proper venue will be in Leon County, Florida. The Department shall not be liable for attorney fees, interest, late charges or service fees, or costs of collection related to this agreement. IN WITNESS THEREOF, the parties have caused this Agreement to be executed by their undersigned officials as duly authorized. County Supervisor of Elections / Supervisor 3 By'-. i bhkt oS I 6ro Typed name and title County FEID Number: 6q- 2,6� 27 Witness II.��`1 Date Department of State, Division of Elections By: Typed name and title Witness Date MOA # 2015- 2016 -0004- 5 Packet Page -2130- RICK SCOTT Governor , dillilil FLORIDA DEPARTMENT 0 f STATE MEMORANDUM To: Supervisors of Elections From: Maria Matthews, Esq. Director, Divisions of Electiorilt ,a Date: November 19, 2015 Subject: 2011 HHS VOTE Program Grant 12/8/2015 16.J.2. KEN DETZNER Secretary of State ■■ rrr■■ r■■■ ssss■■■■■ ss■■■■■■ r■■■■■ rs■■■■ sr■■■■■■ ■rrrrs■s■■■■s■r■rrs■■rrr■rrr■■i The 2011 U.S. Department of Health and Human Services (HHS) VOTE Program grant funds awarded to the Florida Department of State are now available upon request. The funds totaling $666;589 are to assist with expenditures used to make polling places accessible to the disability community. Each of you is eligible to receive a specified amount of this grant for your respective county based on a formula for distribution that includes the number of polling places that were used on Election Day, November 4, 2014, as you reported in the U.S. Election Assistance Commission 2014 Election Administration and Voting Survey. You determine which categories to use based on your county's specific polling place accessibility needs. If you need to use funds from a category that is normally used for other purposes, simply write a justification explaining your county's needs and why you are using a category that normally would be used for other purposes. Funds are available for reimbursement requests until September 30, 2016. To apply, please submit (signed and dated) the following documents: 1. Memorandum of Agreement and Debarment and Suspension form; 2. Certificate for Reimbursement Request for Use of HHS VOTE Program Grant Funds (DS -DE 130, Revised 11 /13/15) for each request that identifies the purpose and amount of funding being requested by category. (No limit exists on the number of separate requests that may be submitted, subject to the maximum allocated amount for the respective county); Division of Elections y R.A. Gray Building, Suite 316 r 500 South Bronough Street • Tallahassee, Florida 32399 - .•s;;.� 850.245.6200 • 850.245.6217 (Fax) election. dos.state.fl.us F1.n)1 DRAT Promoting Florida's History and Culture VivaFlorida.org t U.CI�IQ \5 ti VIVA RORNA Packet Page -2131- 12/8/2015 16.J.2. Supervisors of Elections 2011 HHS VOTE Program Grant November 19, 2015 Page Two 3. For each item identified in each above - referenced Certificate submitted, include either: o An invoice showing a zero balance; or o An invoice with a check number and check date written on it; or o An invoice with a copy of a canceled check. Submit all documents to: Division of Elections HAVA Administration Unit R.A. Gray Building, Room 316 500 South Bronough Street Tallahassee, Florida 32399 -0250 You will be provided with a copy of the agreement upon execution by the Division. By the way, if you have not already signed up with the Department of Financial Services for direct deposit via the electronic funds transfer (EFT), we strongly encourage you to do so because it is more expedient, reduces paper waste and allows you to track the funds. Instructions on how to sign up and the Direct Deposit Authorization form are located through the following link: http: / /www.m yfloridacfo .com /Division /AA/Vendors/ If you have any questions or would like additional information, please contact Althera Johnson at (850) 245 -6211 or Joyce Durbin at (850) 245 -6206. MM /jd Enclosures Packet Page -2132- 12/8/2015 16.J.2. ATTACHMENT A to MOA #2015- 2016 -0004 DEPARTMENT OF STATE DIVISION OF ELECTIONS POLLING PLACE ACCESSIBILITY - HHS GRANTS FY 2011 Grant Alachua 63 9,179.26 MAKING POLLING PROVIDING TRAINING PROVIDING Baker POLLING TOTAL PLACES ACCESS AND ELECTION INFORMATION Bay PLACES DISTRIBUTION ACCESSIBLE PARTICIPATION OFFICIALS, ON Bradford GENERAL PER COUNTY TO INDIVIDUALS TO INDIVIDUALS POLL WORKERS POLLING Brevard ELECTION DAY 18,067.11 WITH WITH &.ELECTION PLACE Broward November 2014 FORMULAS DISABILITIES DISABILITIES VOLUNTEERS ACCESSIBILITY COUNTY 6 874.22 5% 90% 3% 2% Alachua 63 9,179.26 458.96 8,261.33 275.38 183.59 Baker 9 1,311.32 65.57 .1,180.19 39.34 26.22 Bay 44 6,410.91 320.55 5,769.82 192.33 128.21 Bradford 13 1,894.13 94.71 1,704.72 56.82 37.88 Brevard 124 18,067.11 903.36 16,260.40 542.01 361.34 Broward 425 61,923.57 3,096.18 55,731.21 1,857.71 1,238.47 Calhoun 6 874.22 43.71 786.79 26.23 17.49 Charlotte 30 4,371.08 218.55 3,933.97 131.13 87.43 Citrus 31 4,516.78 225.84 4,065.10 135.50 90.34 Clay 45 6,556.61 327.83 5,900.95 196.70 131.13 Collier 57 8,305.04 415.25 7,474.54 249.15 166.10 Columbia 13 1,894.13 94.71 1,704.72 56.82 37.88 Desoto 14 2,039.84 101.99 1,835.85 61.20 40.80 Dixie 10 1,457.03 72.85 1,311.32 43.71 29.15 Duval 197 28,703.40 1,435.17 25,833.06 861.10 574.07 cscambia 74 10,781.99 539.10 9,703.79 323.46 215.64 Flagler 22 3,205.46 160.27 2,884.91 96.16 64.12 Franklin 7 1,019.92 51.00 917.93 30.60 20.39 Gadsden 25 3,642.56 182.13 3,278.31 109.28 72.84 Gilchrist 10 1,457.03 72.85 1,311.32 43.71 29.15 Glades 10 1,457.03 72.85 1,311.32 43.71 29.15 Gulf 9 1,311.32 65.57 1,180.19 39.34 26.22 Hamilton 8 1,165.62 58.28 1,049.06 34.97 23.31 Hardee 12 1,748.43 87.42 1,573.59 52.45 34.97 Hendry 10 1,457.03 72.85 1,311.32 43.71 29.15 Hernando 33 4,808.18 240.41 4,327.36 144.25 96.16 Highlands 25 3,642.56 182.13 3,278.31 109.28 72.84 Hillsborough 279 40,651.00 2,032.55 36,585.90 1,219.53 813.02 Holmes 7 1,019.92 51.00 917.93 30.60 20.39 Indian River 22 3,205.46 160.27 2,884.91 96.16 64.12 Jackson 14 2,039.84 101.99 1,835.85 61.20 40.80 Jefferson 15 2,185.54 109.28 1,966.98 65.57 43.71 Lafayette 5 728.51 36.43 655.66 21.86 14.56 Lake 104 15,153.06 757.65 13,637.76 454.59 303.06 Lee 124 18,067.11 903.36 16,260.40 542.01 361.34 Leon 90 13,113.23 655.66 11,801.90 393.40 262.27 Levy 13 1,894.13 94.71 1,704.72 56.82 37.88 Liberty 7 1,019.92 51.00 917.93 30.60 20.39 Madison 11 1,602.73 80.14 1,442.45 48.08 32.06 Manatee 70 10,199.18 509.96 9,179.26 305.98 203.98 Marion 121 17,630.00 881.50 15,867.00 528.90 352.60 Martin 31 4,516.78 225.84 4,065.10 135.50 90.34 Miami -Dade 565 82,321.92 4,116.10 74,089.73 2,469.66 1,646.43 Monroe 30 4,371.08 1 218.55 3,933.97 131.13 87.43 Nassau 15 2,185.541 109.28 1,966.98 65.57 43.71 HHS Attachment A - Polling Place Accessibility Funds rev 11 -13 -15 FINAL Packet Page, -2133- 12/8/2015 16.J.2. 44 PROVIDING MAKING POLLING PROVIDING 192.33 POLLING TOTAL PLACES ACCESS AND OFFICIALS, PLACES DISTRIBUTION ACCESSIBLE PARTICIPATION 191 GENERAL PER COUNTY TO INDIVIDUALS TO INDIVIDUALS ACCESSIBILITY ELECTION DAY 3% WITH WITH 4,720.76 November 2014 FORMULAS DISABILITIES DISABILITIES COUNTY 1 3,241.88 58,353.86 5% 90% Pasco 109 15,881.57 794.08 14,293.42 12/8/2015 16.J.2. 44 PROVIDING TRAINING 5,769.82 192.33 128.21 ELECTION INFORMATION 1,602.73 OFFICIALS, ON 48.08 POLL WORKERS POLLING 191 & ELECTION PLACE 25,046.26 VOLUNTEERS ACCESSIBILITY Osceola 3% 2% 262.26 Okaloosa 44 6,410.91 320.55 5,769.82 192.33 128.21 Okeechobee 11 1,602.73 80.14 1,442.45 48.08 32.06 Orange 191 27,829.18 1,391.46 25,046.26 834.88 556.58 Osceola 36 5,245.29 262.26 4,720.76 157.36 104.91 Palm Beach 445 64,837.62 3,241.88 58,353.86 1,945.13 1,296.75 Pasco 109 15,881.57 794.08 14,293.42 476.45 317.62 Pinellas 222 32,345.96 1,617.30 29,111.36 970.38 646.92 Polk 147 21,418.27 1,070.91 19,276.44 642.55 428.37 Putnam 21 3,059.75 152.99 2,753.78 91.79 61.19 Santa Rosa 33 4,808.18 240.41 4,327.36 144.25 96.16 Sarasota 86 12,530.42 626.52 11,277.37 375.91 250.62 Seminole 79 11,510.50 575.52 10,359.45 345.31 230.22 St. Johns 40 5,828.10 291.41 5,245.29 174.84 116.56 St. Lucie 52 7,576.53 378.83 6,818.88 227.30 151.52 Sumter 28 4,079.67 203.98 3,671.70 122.39 81.60 Suwannee 14 2,039.84 101.99 1,835.85 61.20 40.80 Taylor 14 2,039.84 101.99 1,835.85 61.20 40.80 Union 6 874.22 43.71 786.79 26.23 17.49 Volusia 101 14,715.95 735.80 13,244.36 441.48 294.31 Wakulla 121 1,748.43 87.42 1,573.59 52.45 34.97 Walton 191 2,768.35 1 138.42 2,491.51 83.05 55.37 Washington 161 2,331.24 116.561 2,098.12 69.941 46.62 TOTAL 1 4,575 1 666,589.00 33,329.45 599,930.10 19,997.67 13,331.78 5 %- Making polling places accessible to individuals with disabilities (this includes the path of travel, entrances, exits, and voting areas of each polling facility) 90%- Providing access and participation to individuals with disabilities at polling places (providing the same opportunities for access and participation, privacy and independence provided to all other voters) 3 %- Training election officials, pollworkers, and election volunteers on how best to promote the access and participation of individuals with disabilities in elections for Federal office. 2 %- Providing individuals with disabilities with information on accessibility of polling places HHS Attachment A - Polling Place Accessibility Funds rev 11 -13 -15 FINAL Packet Page -2134- 12/8/2015 16.J.2. ATTACHMENT C to MOA #2015- 2016 -0004 CERTIFICATION REGARDING DEBARMENT, SUSPENSION, INELIGIBILITY AND VOLUNTARY EXCLUSION LOWER TIER COVERED TRANSACTIONS This certification is required by the regulations implementing Executive Order 12549, Debarment and Suspension, 45 CFR 1183.35, Participants' responsibilities. The regulations were published as Part VII of the May 26, 1988 Federal Register (pages 19160- 19211). Copies of the regulations may be obtained by contacting the person to which this proposal is submitted. (BEFORE COMPLETING CERTIFICATION, READ INSTRUCTIONS ON REVERSE) (1) The prospective lower tier participant certifies, by submission of this proposal, that neither it nor its principals are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from participation in this transaction by any federal department or agency. (2) Where the prospective lower tier participant is unable to certify to any of the statements in this certification, such prospective participant shall attach an explanation to this proposal. 07, �dc dst ve ED Form GCS-009,6/88 Packet Page -2135- 12/8/2015 16.J.2. ATTACHMENT D to MOA #2015- 2016 -0004 Florida Single Audit Act Requirements The administration of resources awarded by the Department of State to the Supervisor may be subject to audits and/or monitoring by the Department of State, as described in this section. MONITORING In addition to reviews of audits conducted in accordance with OMB Circular A -133 and Section 215.97, F.S., as revised (see "AUDITS" below), monitoring procedures may include, but not be limited to, on -site visits by Department of State staff, limited scope audits as defined by OMB Circular A -133, as revised, and/or other procedures. By entering into this agreement, the Supervisor agrees to comply and cooperate with any monitoring procedures /processes deemed appropriate by the Department of State." In the event the Department of State determines that a limited scope audit of the Supervisor is appropriate, the Supervisor agrees to comply with any additional instructions provided by the Department of State staff to the Supervisor regarding such audit. The Supervisor further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the Chief Financial Officer (CFO) or Auditor General. AUDITS PART I: FEDERALLY FUNDED This part is applicable if the Supervisor is a State or local government or a non - profit organization as defined in OMB Circular A -133, as revised. In the event that the Supervisor expends $300,000 ($500,000 for fiscal years ending after December 31, 2003) or more in Federal awards in its fiscal year, the Supervisor must have a single or program - specific audit conducted in accordance with the provisions of OMB Circular A -133, as revised. EXHIBIT 1 to this agreement indicates Federal resources awarded through the Department of State by this agreement. In determining the Federal awards expended in its fiscal year, the Supervisor shall consider all sources of Federal awards, including Federal resources received from the Department of State. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by OMB Circular A -133, as revised. An audit of the Supervisor conducted by the Auditor General in accordance with the provisions OMB Circular A -133, as revised, will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part I, paragraph 1, the Supervisor shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A -133, as revised. If the Supervisor expends less than $300,000 ($500, 000 for fiscal years ending after December 31, 2003) in Federal awards in its fiscal year, an audit conducted in accordance with the provisions of OMB Circular A -133, as revised, is not required. In the event that the Supervisor expends less than $300,000 ($500, 000 for fiscal years ending after December 31, 2003) in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of OMB Circular A -133, as revised, the cost of the audit must be paid from non - Federal resources (i.e., the cost of such an audit must be paid from Supervisor resources obtained from other than Federal entities). PART II: STATE FUNDED This part is applicable if the Supervisor is a nonstate entity as defined by Section 215.97(2), Florida Statutes. DFS -A2 -CL July 2005 Rule 69I- 5.006, FAC Packet Page -2136- 12/8/2015 16.J.2. ATTACHMENT D to MOA #2015- 2016 -0004 In the event that the Supervisor expends a total amount of state financial assistance equal to or in excess of $500,000 in any fiscal year of such Supervisor (for fiscal years ending September 30, 2004 or thereafter), the Supervisor must have a State single or project - specific audit for such fiscal year in accordance with Section 215.97, Florida Statutes; applicable rules of the Department of Financial Services; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for - profit organizations), Rules of the Auditor General. EXHIBIT 1 to this agreement indicates state financial assistance awarded through the Department of State by this agreement. In determining the state financial assistance expended in its fiscal year, the Supervisor shall consider all sources of state financial assistance, including state financial assistance received from the Department of State, other state agencies, and other nonstate entities. State financial assistance does not include Federal direct or pass - through awards and resources received by a nonstate entity for Federal program matching requirements. 2. In connection with the audit requirements addressed in Part II, paragraph 1, the Supervisor shall ensure that the audit complies with the requirements of Section 215.97(8), Florida Statutes. This includes submission of a financial reporting package as defined by Section 215.97(2), Florida Statutes, and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for - profit organizations), Rules of the Auditor General. 3. If the Supervisor expends less than $500,000 in state financial assistance in its fiscal year (for fiscal years ending September 30, 2004 or thereafter), an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, is not required. In the event that the Supervisor expends less than $500,000 in state financial assistance in its fiscal year and elects to have an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, the cost of the audit must be paid from the nonstate entity's resources (i.e., the cost of such an audit must be paid from the Supervisor's resources obtained from other than State entities). The Internet web addresses listed below will assist recipients in locating documents referenced in the text of this agreement and the interpretation of compliance issues. State of Florida Department Financial Services (Chief Financial Officer) www.fldfs.com/ State of Florida Legislature (Statutes, Legislation relating to the Florida Single Audit Act) www.lea.state.fl.us/ PART III: REPORT SUBNIISSION Copies of reporting packages for audits conducted in accordance with OMB Circular A -133, as revised, and required by PART I of this agreement shall be submitted, when required by Section .320 (d), OMB Circular A -133, as revised, by or on behalf of the Supervisor directly to each of the following: A. The Department of State at each of the following addresses: Department of State Division of Elections R.A. Gray Building, Ste 316 500 S. Bronough St. Tallahassee, FL 32399 -0250 B. The Federal Audit Clearinghouse designated in OMB Circular A -133, as revised (the number of copies required by Sections .320 (d)(1) and (2), OMB Circular A -133, as revised, should be submitted to the Federal Audit Clearinghouse), at the following address: DFS -A2 -CL July 2005 Rule 69I- 5.006, FAC Packet Page -2137- 12/8/2015 16.J.2. ATTACHMENT D to MOA #2015- 2016 -0004 Federal Audit Clearinghouse Bureau of the Census 1201 East 10`h Street Jeffersonville, IN 47132 C. Other Federal agencies and pass - through entities in accordance with Sections .320 (e) and (f), OMB Circular A -133, as revised. 2. In the event that a copy of the reporting package for an audit required by PART I of this agreement and conducted in accordance with OMB Circular A -133, as revised, is not required to be submitted to the Department of State for the reasons pursuant to Section .320 (e)(2), OMB Circular A -133, as revised, the Supervisor shall submit the required written notification pursuant to Section .320 (e)(2) and a copy of the Supervisor's audited schedule of expenditures of Federal awards directly to each of the following: Department of State Division of Elections R.A. Gray Building, Ste 316 500 S. Bronough St. Tallahassee, FL 32399 -0250 Copies of financial reporting packages required by PART II of this agreement shall be submitted by or on behalf of the Supervisor direct] to each of the following: A. The Department of State at each of the following addresses: Department of State Division of Elections R.A. Gray Building, Ste 316 500 S. Bronough St. Tallahassee, FL 32399 -0250 B. The Auditor General's Office at the following address: Auditor General's Office Room 401, Pepper Building 111 West Madison Street Tallahassee, Florida 32399 -1450 Any reports, management letter, or other information required to be submitted to the Department of State pursuant to this agreement shall be submitted timely in accordance with OMB Circular A- 133, Florida Statutes, and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for -profit organizations), Rules of the Auditor General, as applicable. 5. Supervisors, when submitting financial reporting packages to the Department of State for audits done in accordance with OMB Circular A -133 or Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for - profit organizations), Rules of the Auditor General, should indicate the date that the reporting package was delivered to the Supervisor in correspondence accompanying the reporting package. PART IV: RECORD RETENTION 1. The Supervisor shall retain sufficient records demonstrating its compliance with the terms of this agreement for a period of 5 years from the date the audit report is issued, and shall allow the Department of State, or its designee, CFO, or Auditor General access to such records upon request. The Supervisor shall ensure that audit working papers are made available to the DFS -A2 -CL 3 July 2005 Rule 69I- 5.006, FAC Packet Page -2138- 12/8/2015 16.J.2. ATTACHMENT D to MOA #2015- 2016 -0004 Department of State, or its designee, CFO, or Auditor General upon request for a period of 3 years from the date the audit report is issued, unless extended in writing by the Department of State. NOTE: Records need to be retained for at least five years to comply with record retention requirements related to original vouchers prescribed by the Department of State, Division of Library and Information Services, Bureau of Archives and Records Management. DFS -A2 -CL July 2005 Rule 69I- 5.006, FAC Packet Page -2139- 4 12/8/2015 16.J.2. ATTACHMENT D to MOA #2015- 2016 -0004 EXHIBIT -1 FEDERAL RESOURCES AWARDED TO THE SUPERVISOR PURSUANT TO THIS AGREEMENT CONSIST OF THE FOLLOWING: NOTE: If the resources awarded to the Supervisor represent more than one Federal program, provide the same information shown below for each Federal program and show total Federal resources awarded. Federal Help America Vote Act -- Catalog of Federal Domestic Assistance (CFDA) § 90.401 Help America Vote Act Requirements Payments COMPLIANCE REQUIREMENTS APPLICABLE TO THE FEDERAL RESOURCES AWARDED PURSUANT TO THIS AGREEMENT ARE AS FOLLOWS: CFDA Number 90.401, Help America Vote Act Requirements Payments Part 1 of Subtitle D of Title II (Sections 251 -258) and Title III of Public Law 107 -252, the Help America Vote Act of 2002, Sections 301 -305, and Sections 902 and 906. EAC has determined that the following Office of Management and Budget guidelines apply: Cost Principles for State, Local, and Indian Tribal Governments, 2 § CFR Part 225; Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments, OMB Circular A -110 (amended 9/30/99). State resources awarded to the recipient pursuant to this agreement consist of the following: Not Applicable. Matching resources for federal programs: Not Applicable. Subject to section 215.97, Florida Statutes: Not Applicable. Compliance requirements applicable to state resources awarded pursuant to this agreement are as follows: Not Applicable. DFS -A2 -CL July 2005 Rule 69I- 5.006, FAC Packet Page -2140- G 12/8/2015 16.J.2. December 3, 2014 CHIEF FINANCIAL OFFICER'S MEMORANDUM NO. 03 (2014 - 2015) SUBJECT: COMPLIANCE REQUIREMENTS FOR AGREEMENTS This memorandum supersedes the Chief Financial Officer's Memorandum No. 4 (2005 -2006) minimum requirements and confirms state agencies must follow for proper accountability over state and federal resources. While the State is accountable to the federal government, sub - recipients of federal financial assistance must be accountable to the State. Recipients /sub- recipients of state financial assistance must also be accountable to the State. FEDERAL FUNDS This memorandum is applicable to discretionary grants, which the State receives from the federal government. Applicability to federal entitlement programs or formula based awards should be determined on a case by case basis pursuant to federal regulations for these programs. State agencies must determine whether they are passing on federal awards in the form of federal financial assistance to sub - recipients or procuring goods and services from a contractor. This determination is critical for the proper accountability over federal financial assistance, which is passed on to sub - recipients. State agencies will use the criteria established in Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Code of Federal Regulations Title 2, Part 200.330 to make this determination. Agencies must retain documentation to support this determination. In 2005 the Office of Federal Financial Management confirmed to the Department of Financial Services, if the State receives an award of federal financial assistance in the form of a grant or cooperative agreement, any sub -award for the purpose of the grant is subject to the rules applicable to the grant, even if the sub -award is on a fixed price basis. Agreements (sub - awards) with sub - recipients of federal financial assistance must require compliance with the published requirements entitled Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (also known as the Super Circular), Code of Federal Regulations Title 2, Part 200 (2 CFR, Part 200). This guidance supersedes and consolidates the requirements from the Office of Management and Budget (OMB) Circulars A -21, A -87, A -] 10, A -122, A -89, A -102 and A -133 and is effective for awards or increments of awards issued on or after December 26, 2014. The Super Circular also applies to sub - awards made by State and local governments to an organization covered by the circular and provides that: a. A grant may be charged only allowable costs resulting from obligations incurred during the specified funding period. b. Any balance of unobligated cash that has been advanced or paid that is not authorized to be retained for other projects must be refunded to the federal government. c. Any funds paid in excess of the amount to which the recipient is filially determined to be entitled, under the terms and conditions of the award, constitutes a debt to the Federal government. Packet Page -2141- 12/8/2015 16.J.2. Agreements with vendors must be procured in a manner that ensures a fair and reasonable price to the Federal government and compliance with applicable rules and regulations, including, but not limited to: a. 2 CFR, Part 200 b. Section 287.057, Florida Statutes (F.S.) c. Section 215.971, F.S. d. Section 216.3475, F.S. (1) Non - competitive procurements and competitive procurements that result in less than 2 responses must be supported by a detailed cost analysis. Costs must be reasonable, necessary and allowable in accordance with state and federal laws, rules and regulations. Agencies must maintain documentation to evidence the agency's review of individual cost elements included on the detailed budget submitted by the person or entity awarded funding. STATE FUNDS State agencies must determine whether they are awarding state financial assistance to a recipient or procuring goods and services from a vendor. State agencies will use the Florida Single Audit Checklist for Non -state Organizations - Recipient/Sub- recipient vs Vendor Determination to make this determination. Agencies must retain a copy of the checklist. Agreements with recipients of state financial assistance, even if awarded on a fixed price basis, must require: a. Compliance with Section 215.97, F.S. b. Compliance with Section 215.971, F.S. c. Expenditures of state financial assistance be in compliance with laws, rules and regulations applicable to expenditures of State funds, including, but not limited to, the Reference Guide for State Expenditures Agreements involving the State University System, the Florida Community College System, district school board, or charter schools using state funds must be procured in a manner that ensures a fair and reasonable price to the State and compliance with applicable rules and regulations, including, but not limited to: a. Section 216.3475, F.S. (1) Non - competitive procurements and competitive procurements that result in less than two (2) responses must be supported by a detailed cost analysis. Costs must be reasonable, necessary and allowable in accordance with state laws, rules and regulations. Agencies must maintain documentation to evidence the agency's review of individual cost elements included on the detailed budget submitted by the person or entity awarded funding. b. May be fixed price contract that entitles the provider to receive compensation of the fixed contract amount upon completion of all deliverables. c. May be a fixed rate per unit contract that entitles the provider to receive compensation for each deliverable provided. d. May be a cost reimbursable contract that entitles the provider to receive compensation for actual allowable costs incurred in performing contract deliverables. Packet Page -2142- 12/8/2015 16.J.2. e. May be a combination of b, c and d. Agreements with vendors must be procured in a manner that ensures a fair and reasonable price to the State and compliance with applicable rules and regulations, including, but not limited to: a. Section 287.057, F.S. b. Section 216.3475, F.S. (1) Non - competitive procurements and competitive procurements that result in less than two (2) responses must be supported by a detailed cost analysis. Costs must be reasonable, necessary and allowable in accordance with state laws, rules and regulations. Agencies must maintain documentation to evidence the agency's review of individual cost elements included on the detailed budget submitted by the person or entity awarded funding. Please contact the Bureau of Auditing at (850) 413 -5512 if you have any questions. Packet Page -2143-