Loading...
Agenda 07/14/2020 Item #16J 2 (Recognize CARES Act Grant Funds)07/14/2020 EXECUTIVE SUMMARY Recommendation to recognize CARES Act grant funds that are being made available to “prevent, prepare for, and respond to Coronavirus, domestically or internationally for the 2020 Federal election cycle” in the amount of $369,489 and to authorize any necessary budget amendments. OBJECTIVE: To recognize CARES Act grant funds that are being made available to “prevent, prepare for, and respond to Coronavirus, domestically or internationally for the 2020 Federal election cycle” in the amount of $369,489 and to authorize any necessary budget amendments. CONSIDERATIONS: As authorized by Congress, the funds awarded to the States under the Coronavirus Aid, Relief and Economic Security (CARES) Act (Public Law 116-136), are available solely to “prevent, prepare for, and respond to Coronavirus, domestically or internationally, for the 2020 Federal election cycle.” Florida was allocated a total of $20,253,853. The State’s non-federal match requirement for this award is $4,050,771 (20% of the federal funds) and must be met no later than March 27, 2022. On March 9, 2020 the Governor issued Executive Order 20-52 (Emergency Management - COVID-19) Public Health Emergency) in response to the Novel Coronavirus (COVID -19) outbreak. By approval of BA20-21-01C the Department is authorized to distribute among Florida’s 67 county Supervisors of Elections (“Sub- recipients” hereinafter) a sum total of $20,253,853 in non-recurring funds for COVID-19 election related expenses for the 2020 Federal Elections. Attachment A provides the distribution amount by county and match amount required. CARES funds authorization is made pursuant to the Consolidated Appropriations Act of 2020 and its supplemental appropriation, the CARES Act, and under section 101 of the Help America Vote Act of 2002 (HAVA) (Public Law 107-252). The Catalog of Federal Domestic Assistance (CFDA) number is 90.404. FISCAL IMPACT: Budget amendments are needed to establish the grant in the SOE grant fund 081 with the related grant match from the SOE operating fund 080 and to increase the capital budget in the County-Wide Capital Fund 301. The Collier County Supervisor of Elections will receive $307,908 from the Florida Department of State to be appropriated in the Supervisor of Elections budget with definitive project tracking. The 20% match requirement has been met by expenses attributed to the 2020 Presidential Preference Primary Election in the amount of $61,582. Anticipated interest is also being budgeted in the amount of $1,500. A portion of the grant revenue ($75,000) will be utilized to partially fund a mail sorting machine in County-Wide Capital Fund (301), Project 50019. LEGAL CONSIDERATIONS: This item has been reviewed by the County Attorney, is approved as to form and legality, and requires majority vote for approval. -JAK RECOMMENDATION: Recognize CARES Act grant funds in the amount of $369,489 and to authorize the necessary budget amendments. Submitted By: Jennifer J. Edwards, Supervisor of Elections Attachment: Agreement and budget amendments ATTACHMENT(S) 1. MOA CLL 06.23.2020 (PDF) 2. Attachment A - Elections CARES Allocation by County (PDF) 16.J.2 Packet Pg. 2877 07/14/2020 3. Attachment B (PDF) 4. Attachment C (PDF) 5. Attachment D - Final Expenditure Report (XLSX) 6. Attachment E - Audit Requirements (PDF) 16.J.2 Packet Pg. 2878 07/14/2020 COLLIER COUNTY Board of County Commissioners Item Number: 16.J.2 Doc ID: 12745 Item Summary: Recommendation to recognize CARES Act grant funds that are being made available to “prevent, prepare for, and respond to Coronavirus, domestically or internationally for t he 2020 Federal election cycle” in the amount of $369,489 and to authorize any necessary budget amendments. Meeting Date: 07/14/2020 Prepared by: Title: Executive Secretary to County Manager – County Manager's Office Name: MaryJo Brock 06/24/2020 8:36 AM Submitted by: Title: County Manager – County Manager's Office Name: Leo E. Ochs 06/24/2020 8:36 AM Approved By: Review: Grants Valerie Fleming Level 2 Grants Review Completed 06/24/2020 10:40 AM Office of Management and Budget Debra Windsor Level 3 OMB Gatekeeper Review Completed 06/24/2020 10:55 AM County Attorney's Office Jeffrey A. Klatzkow Level 3 County Attorney's Office Review Completed 06/24/2020 11:36 AM Office of Management and Budget Susan Usher Additional Reviewer Completed 06/25/2020 12:36 PM Office of Management and Budget Laura Zautcke Additional Reviewer Completed 06/29/2020 2:44 PM Grants Therese Stanley Additional Reviewer Completed 06/30/2020 1:36 PM County Manager's Office Leo E. Ochs Level 4 County Manager Review Completed 07/07/2020 11:27 AM Board of County Commissioners MaryJo Brock Meeting Pending 07/14/2020 9:00 AM 16.J.2 Packet Pg. 2879 16.J.2.d Packet Pg. 2880 Attachment: MOA CLL 06.23.2020 (12745 : CARES act grant funds) 16.J.2.d Packet Pg. 2881 Attachment: MOA CLL 06.23.2020 (12745 : CARES act grant funds) 16.J.2.d Packet Pg. 2882 Attachment: MOA CLL 06.23.2020 (12745 : CARES act grant funds) 16.J.2.d Packet Pg. 2883 Attachment: MOA CLL 06.23.2020 (12745 : CARES act grant funds) 16.J.2.d Packet Pg. 2884 Attachment: MOA CLL 06.23.2020 (12745 : CARES act grant funds) County Base Total Remainder Registered Voters - Bookclosing (PPP) Remainder Subtotal (Columns C x D) Total Subgrant Award (Columns B + E) Match Requirement (20%) Total Subgrant Award and Match Formula 3,350,000.00 Divided by Total registered voters bookclosing (PPP) 16,903,853.00 Alachua 50,000.00 1.23369 184,091 227,111 277,111 55,422 332,533 Baker 50,000.00 1.23369 15,576 19,216 69,216 13,843 83,059 Bay 50,000.00 1.23369 116,144 143,286 193,286 38,657 231,943 Bradford 50,000.00 1.23369 16,911 20,863 70,863 14,173 85,036 Brevard 50,000.00 1.23369 436,317 538,280 588,280 117,656 705,936 Broward 50,000.00 1.23369 1,197,905 1,477,843 1,527,843 305,569 1,833,412 Calhoun 50,000.00 1.23369 8,365 10,320 60,320 12,064 72,384 Charlotte 50,000.00 1.23369 145,433 179,419 229,419 45,884 275,303 Citrus 50,000.00 1.23369 110,328 136,111 186,111 37,222 223,333 Clay 50,000.00 1.23369 155,942 192,384 242,384 48,477 290,861 Collier 50,000.00 1.23369 209,054 257,908 307,908 61,582 369,489 Columbia 50,000.00 1.23369 41,756 51,514 101,514 20,303 121,817 Desoto 50,000.00 1.23369 16,706 20,610 70,610 14,122 84,732 Dixie 50,000.00 1.23369 9,868 12,174 62,174 12,435 74,609 Duval 50,000.00 1.23369 629,272 776,327 826,327 165,265 991,592 Escambia 50,000.00 1.23369 220,533 272,069 322,069 64,414 386,483 Flagler 50,000.00 1.23369 87,411 107,838 157,838 31,568 189,406 Franklin 50,000.00 1.23369 8,103 9,997 59,997 11,999 71,996 Gadsden 50,000.00 1.23369 30,371 37,468 87,468 17,494 104,962 Gilchrist 50,000.00 1.23369 11,931 14,719 64,719 12,944 77,663 Glades 50,000.00 1.23369 6,727 8,299 58,299 11,660 69,959 Gulf 50,000.00 1.23369 10,547 13,012 63,012 12,602 75,614 Hamilton 50,000.00 1.23369 7,759 9,572 59,572 11,914 71,487 Hardee 50,000.00 1.23369 12,543 15,474 65,474 13,095 78,569 Hendry 50,000.00 1.23369 17,904 22,088 72,088 14,418 86,506 Hernando 50,000.00 1.23369 140,591 173,446 223,446 44,689 268,135 Highlands 50,000.00 1.23369 61,926 76,397 126,397 25,279 151,677 Hillsborough 50,000.00 1.23369 878,811 1,084,180 1,134,180 226,836 1,361,016 Holmes 50,000.00 1.23369 11,002 13,573 63,573 12,715 76,288 Indian River 50,000.00 1.23369 118,978 146,782 196,782 39,356 236,138 Jackson 50,000.00 1.23369 28,509 35,171 85,171 17,034 102,206 Jefferson 50,000.00 1.23369 9,832 12,130 62,130 12,426 74,556 Lafayette 50,000.00 1.23369 4,436 5,473 55,473 11,095 66,567 Lake 50,000.00 1.23369 245,324 302,654 352,654 70,531 423,185 Lee 50,000.00 1.23369 470,746 580,755 630,755 126,151 756,906 Leon 50,000.00 1.23369 215,428 265,771 315,771 63,154 378,926 Levy 50,000.00 1.23369 28,581 35,260 85,260 17,052 102,312 Liberty 50,000.00 1.23369 4,442 5,480 55,480 11,096 66,576 Madison 50,000.00 1.23369 11,636 14,355 64,355 12,871 77,226 Manatee 50,000.00 1.23369 256,206 316,079 366,079 73,216 439,295 Marion 50,000.00 1.23369 251,125 309,810 359,810 71,962 431,772 Martin 50,000.00 1.23369 111,955 138,118 188,118 37,624 225,741 Miami-Dade 50,000.00 1.23369 1,470,194 1,813,764 1,863,764 372,753 2,236,516 Monroe 50,000.00 1.23369 53,574 66,094 116,094 23,219 139,312 Total Grant ($20,253,853) Attachment A - HAVA CARES Fund Grant 2020 Allocation by County 16.J.2.e Packet Pg. 2885 Attachment: Attachment A - Elections CARES Allocation by County (12745 : CARES act grant funds) County Base Total Remainder Registered Voters - Bookclosing (PPP) Remainder Subtotal (Columns C x D) Total Subgrant Award (Columns B + E) Match Requirement (20%) Total Subgrant Award and Match Formula Total Grant ($20,253,853) Attachment A - HAVA CARES Fund Grant 2020 Allocation by County Nassau 50,000.00 1.23369 67,988 83,876 133,876 26,775 160,651 Okaloosa 50,000.00 1.23369 139,532 172,139 222,139 44,428 266,567 Okeechobee 50,000.00 1.23369 21,116 26,051 76,051 15,210 91,261 Orange 50,000.00 1.23369 845,817 1,043,476 1,093,476 218,695 1,312,171 Osceola 50,000.00 1.23369 223,823 276,128 326,128 65,226 391,354 Palm Beach 50,000.00 1.23369 976,612 1,204,836 1,254,836 250,967 1,505,804 Pasco 50,000.00 1.23369 367,079 452,862 502,862 100,572 603,434 Pinellas 50,000.00 1.23369 688,672 849,608 899,608 179,922 1,079,529 Polk 50,000.00 1.23369 444,448 548,311 598,311 119,662 717,973 Putnam 50,000.00 1.23369 48,616 59,977 109,977 21,995 131,972 St. Johns 50,000.00 1.23369 195,850 241,618 291,618 58,324 349,942 St. Lucie 50,000.00 1.23369 208,101 256,732 306,732 61,346 368,079 Santa Rosa 50,000.00 1.23369 136,437 168,321 218,321 43,664 261,985 Sarasota 50,000.00 1.23369 324,465 400,289 450,289 90,058 540,347 Seminole 50,000.00 1.23369 318,413 392,823 442,823 88,565 531,388 Sumter 50,000.00 1.23369 103,630 127,847 177,847 35,569 213,417 Suwannee 50,000.00 1.23369 26,286 32,429 82,429 16,486 98,915 Taylor 50,000.00 1.23369 12,184 15,031 65,031 13,006 78,038 Union 50,000.00 1.23369 7,493 9,244 59,244 11,849 71,093 Volusia 50,000.00 1.23369 372,847 459,978 509,978 101,996 611,973 Wakulla 50,000.00 1.23369 21,618 26,670 76,670 15,334 92,004 Walton 50,000.00 1.23369 53,421 65,905 115,905 23,181 139,086 Washington 50,000.00 1.23369 16,524 20,385 70,385 14,077 84,463 Totals 3,350,000.00 13,701,765 16,903,730 20,253,730 4,050,746 24,304,477 16.J.2.e Packet Pg. 2886 Attachment: Attachment A - Elections CARES Allocation by County (12745 : CARES act grant funds) 16.J.2.f Packet Pg. 2887 Attachment: Attachment B (12745 : CARES act grant funds) 16.J.2.g Packet Pg. 2888 Attachment: Attachment C (12745 : CARES act grant funds) 16.J.2.g Packet Pg. 2889 Attachment: Attachment C (12745 : CARES act grant funds) Document Number Document Number Document Number Category/ Sub-Category Good or Service Purchased Cost Funds Expended $0.00 $0.00 Elections CARES Grant Final Expenditure Report Report must include documentation such as billing, itemized receipts, invoices, bank statements, canceled checks, etc. in support of the figures. Number the supporting documentation in accordance with the list above. Insert additional rows if needed. Expenditures Totals County Staff member completing report County match Date Submitted Funds provided by state to county Interest earned Total expenditures Funds to be returned AT TACHMENT D to #MOA 2020-001-_______ 16.J.2.h Packet Pg. 2890 Attachment: Attachment D - Final Expenditure Report (12745 : CARES act grant funds) Department of Financial Services Attachment E- #MOA 2020-001-_______ Division of Accounting and Auditing – Bureau of Auditing AUDIT REQUIREMENTS FOR AWARDS OF STATE AND FEDERAL FINANCIAL ASSISTANCE Note: Rule Chapter 69I-5, Florida Administrative Code (F.A.C.), State Financial Assistance, incorporates this form as well as the regulations cited therein by reference in Rule 69I-5.006, F.A.C. Rule 69I-5.001, F.A.C., incorporates 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, including Subpart F - Audit Requirements, 2018 Edition, and its related Appendix XI, Compliance Supplement, April 2017 and April 2018. The form and regulations can be accessed via the Department of Financial Services’ website at https://apps.fldfs.com/fsaa/. The administration of resources awarded by the Department of State to the Sub-recipient may be subject to audits and/or monitoring by the Department of State, as described in this section. MONITORING In addition to reviews of audits conducted in accordance with 2 CFR 200, Subpart F - Audit Requirements, and section 215.97, Florida Statutes (F.S.), as revised (see AUDITS below), monitoring procedures may include, but not be limited to, on-site visits by Department of State staff, limited scope audits as defined by 2 CFR §200.425, or other procedures. By entering into this agreement, the recipient agrees to comply and cooperate with any monitoring procedures or processes deemed appropriate by the Department of State. In the event the Department of State determines that a limited scope audit of the recipient is appropriate, the recipient agrees to comply with any additional instructions provided by Department of State staff to the recipient regarding such audit. The recipient further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by the Chief Financial Officer (CFO) or Audi tor General. Part I: Federally Funded AUDITS This part is applicable if the recipient is a state or local government or a nonprofit organization as defined in 2 CFR §200.90, §200.64, and §200.70. 1. A recipient that expends $750,000 or more in federal awards in its fiscal year must have a single or program-specific audit conducted in accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements. EXHIBIT 1 to this form lists the federal resources awarded through the Department of State by this agreement. In determining the federal awards expended in its fiscal year, the recipient shall consider all sources of federal awards, including f ederal resources received from the Department of State. The determination of amounts of federal awards expended should be in accordance with the guidelines established in 2 CFR §§200.502-503. An audit of the recipient conducted by the Auditor General in accordance with the provisions of 2 CFR §200.514 will meet the requirements of this Part. 2. For the audit requirements addressed in Part I, paragraph 1, the recipient shall fulfill the requirements relative to auditee responsibilities as provided in 2 CFR §§200.508-512. 3. A recipient that expends less than $750,000 in federal awards in its fiscal year is not required to have an audit conducted in accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements. If the recipient expends less than $750,000 in federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of 2 CFR 200, Subpart F - Audit Requirements, DFS-A2-CL Page -1- Rev. 11/18 Rule 69I-5.006, F.A.C. 16.J.2.i Packet Pg. 2891 Attachment: Attachment E - Audit Requirements (12745 : CARES act grant funds) AUDIT REQUIREMENTS FOR AWARDS OF STATE AND FEDERAL FINANCIAL ASSISTANCE the cost of the audit must be paid from non-federal resources (i.e., the cost of such an audit must be paid from recipient resources obtained from other than federal entities). Part II: State Funded Note: This part is applicable if the recipient is a nonstate entity as defined by section 215.97(2), F.S. 1. In the event that the recipient expends a total amount of state financial assistance equal to or in excess of $750,000 in any fiscal year of such recipient (for fiscal years ending June 30, 2017, and thereafter), the recipient must have a state single or project-specific audit for such fiscal year in accordance with section 215.97, F.S.; Rule Chapter 69I-5, F.A.C., State Financial Assistance; and Chapters 10.550 (local governmental entities) and 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. EXHIBIT 1 to this form lists the state financial assistance awarded through the Department of State by this agreement. In determining the state financial assistance expended in its fiscal year, the recipient shall consider all sources of state financial assistance, including state financial assistance received from the Department of State, other state agencies, and other nonstate entities. State financial assistance does not include federal direct or pass-through awards and resources received by a nonstate entity for federal program matching requirements. 2. For the audit requirements addressed in Part II, paragraph 1, the recipient shall ensure that the audit complies with the requirements of section 215.97(8), F.S. This includes submission of a financial reporting package as defined by section 215.97(2), F.S., and Chapters 10.550 (local governmental entities) and 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. 3. If the recipient expends less than $750,000 in state financial assistance in its fiscal year (for fiscal years ending June 30, 2017, and thereafter), an audit conducted in accordance with the provisions of section 215.97, F.S., is not required. If the recipient expends less than $750,000 in state financial assistance in its fiscal year and elects to have an audit conducted in accordance with the provisions of section 215.97, F.S., the cost of the audit must be paid from the nonstate entity’s resources (i.e., the cost of such an audit must be paid from the recipient’s reso urces obtained from other than state entities). Part III: Report Submission 1. Copies of reporting packages for audits conducted in accordance with 2 CFR 200, Subpart F - Audit Requirements, and required by Part I of this form shall be submitted, when required by 2 CFR §200.512, by or on behalf of the recipient directly to the Federal Audit Clearinghouse (FAC) as provided in 2 CFR §200.36 and §200.512. The FAC’s website provides a data entry system and required forms for submitting the single audit reporting package. Updates to the location of the FAC and data entry system may be found at the OMB website 2. Copies of financial reporting packages required by Part II of this form shall be submitted by or on behalf of the recipient directly to each of the following: a. The Department of State at the following addresses: Department of State, Division of Elections R.A. Gray Building, Ste 316 500 S. Bronough St. Tallahassee, FL 32399-0250 DFS-A2-CL Page -2- Rev. 11/18 Rule 69I-5.006, F.A.C. 16.J.2.i Packet Pg. 2892 Attachment: Attachment E - Audit Requirements (12745 : CARES act grant funds) AUDIT REQUIREMENTS FOR AWARDS OF STATE AND FEDERAL FINANCIAL ASSISTANCE Department of State, Office of Inspector General R.A. Gray Bldg., Rm. 406 500 S. Bronough Street Tallahassee, FL 32399-0250 b. The Auditor General’s Office at the following address: Auditor General Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street Tallahassee, Florida 32399-1450 The Auditor General’s website (https://flauditor.gov/) provides instructions for filing an electronic copy of a financial reporting package. c. 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: Federal Audit Clearinghouse Bureau of the Census 1201 East 10th Street Jeffersonville, IN 47132 3. Copies of reports required by Part III of this form shall be submitted by or on behalf of the recipient directly to: Department of State Division of Elections R.A. Gray Building, Ste 316 500 S. Bronough St. Tallahassee, FL 32399-0250 4. Any reports, management letters, or other information required to be submitted to the Department of State pursuant to this agreement shall be submitted timely in accordance with 2 CFR §200.512, section 215.97, F.S., and Chapters 10.550 (local governmental entities) and 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General, as applicable. 5. Recipients, when submitting financial reporting packages to the Department of State for audits done in accordance with 2 CFR 200, Subpart F - Audit Requirements, or Chapters 10.550 (local governmental entities) and 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General, should indicate the date that the reporting package was delivered to the recipient in correspondence accompanying the reporting package. Part V: Record Retention The recipient shall retain sufficient records demonstrating its compliance with the terms of the award(s) and this agreement for a period of 5 fiscal years from the date the audit report is issued, and shall allow the Department of State, or its designee, the CFO, or Auditor General access to such records upon request. The recipient shall ensure that audit working papers are made available to the Department of State, or its designee, the CFO, or Auditor General upon request for a period of 5 fiscal years from the date the audit report is issued, unless extended in writing by the Department of State. DFS-A2-CL Page -3- Rev. 11/18 Rule 69I-5.006, F.A.C. 16.J.2.i Packet Pg. 2893 Attachment: Attachment E - Audit Requirements (12745 : CARES act grant funds) AUDIT REQUIREMENTS FOR AWARDS OF STATE AND FEDERAL FINANCIAL ASSISTANCE EXHIBIT 1 Federal Resources Awarded to the Recipient Pursuant to this Agreement Consist of the Following: 1. Federal Help America Vote Act—Catalog of Federal Domestic Assistance (CFDA) § 90.404 HAVA Election Security Grants Federal Program: Section 101 of the Help America Vote Act of 2002 Federal Agency: U.S. Election Assistance Commission CFDA No./Title: 90.404 Election Security Grants Award Amount: See Attachment A 2. Federal Help America Vote Act—Catalog of Federal Domestic Assistance (CFDA) § 90.401 HAVA Requirements Payments Federal Program: Section 251 of the Help America Vote Act of 2002 Federal Agency: U.S. Election Assistance Commission CFDA No./Title: 90.401 Requirements Payments Award Amount: See Attachment A Compliance Requirements Applicable to the Federal Resources Awarded Pursuant to this Agreement are as Follows: 1. CFDA Number 90.404, HAVA Election Security Grants 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). Federal Program: Sections 101 and 251 of the Help America Vote Act of 2002 and Consolidated Appropriations Act, 2018 (Public Law 115-141) List applicable compliance requirements as follows: 1. See Help America Vote Act of 2002 - https://www.gpo.gov/fdsys/pkg/PLAW- 107publ252/pdf/PLAW-107publ252.pdf 2. See Florida’s HAVA State Plan, as updated in 2009. https://dos.myflorida.com/elections/laws- rules/help-america-vote-act/ 3. See Allowable Expenses in Attachment A to Memorandum of Agreement 1. NOTE: Section .400(d) of OMB Circular A-133, as revised, and Section 215.97(5), Florida Statutes, require that the information about Federal Programs and State Projects included in Exhibit 1 be provided to the recipient. State Resources Awarded to the Recipient Pursuant to this Agreement Consist of the Following: N/A Matching Resources for Federal Programs: N/A Subject to Section 215.97, F .S.: N/A Compliance Requirements Applicable to State Resources Awarded Pursuant to this Agreement Are as Follows: N/A DFS-A2-CL Page -4- Rev. 11/18 Rule 69I-5.006, F.A.C. 16.J.2.i Packet Pg. 2894 Attachment: Attachment E - Audit Requirements (12745 : CARES act grant funds)