Resolution 2012-250RESOLUTION NO. 2012-2 5 0
A RESOLUTION BY THE BOARD OF COUNTY COMMISSIONERS,
COLLIER COUNTY, FLORIDA, AUTHORIZING ITS CHAIRMAN TO
SIGN AND SUBMIT A SECTION 5311 GRANT APPLICATION,
INCLUDING ALL RELATED DOCUMENTS AND ASSURANCES, TO THE
FLORIDA DEPARTMENT OF TRANSPORTATION, TO ACCEPT A
GRANT AWARD IN CONNECTION WITH THAT APPLICATION, AND
AUTHORIZING THE EXPENDITURE OF GRANT FUNDS PURSUANT TO
THE GRANT AWARDED.
WHEREAS , 49 U.S.C. § 5311 authorizes the Secretary of Transportation to make
grants and loans to local government authorities such as Collier County to help provide rural
transit services; and
WHEREAS, each year, through an application process administered by the Florida
Department of Transportation, Collier Area Transit has obtained funds that are used for
providing rural transportation services to the residents of Collier County; and
WHEREAS, the Board of County Commissioners of Collier County, Florida, has the
authority to apply for and accept grants and make purchases and expend funds pursuant to
grant awards made by the Florida Department of Transportation as authorized by Chapter
341, Florida Statutes and by the Federal Transit Administration Act of 1964, as amended.
NOW THEREFORE, BE IT RESOLVED by the Board of County Commissioners,
Collier County, Florida, that:
1. The BOARD authorizes and approves its Chairman, Fred W. Coyle, to sign and submit
any and all documents required in connection with the Federal Transit Administration 49
U.S.C. § 5311 Grant Application and Award including, but not limited to: (a)
authorizing the Chairman to accept and execute any required certifications and
assurances and all supporting documents relating to the grant awarded to the County, (b)
approving all necessary budget amendments to receive and use grant dollars received
above or below the target grant award referenced in the Section 5311 grant application,
and (c) authorize the expenditure of grant funds pursuant to the grant awarded, unless
specifically rescinded.
2. The BOARD'S Registered Agent in Florida is Jeffrey A. Klatzkow, County Attorney.
The registered Agent's address is 3299 East Tamiami Trail, Naples, FL 34112.
3. This Resolution shall be effective immediately upon signature by the Chairman.
I
This Resolution adopted after motion, second and majority vote favoring same, this
11th day of December, 2012.
ATTEST:
DWIGHT E. BROCK, Clerk
B -
y
Att*st is t0
,fDe uty'
U
Apr ved as to an legal sufficiency:
Sc Teach
Deputy County Attorney
BOARD OF COUNTY COMMISSIONERS
COLLIER COTY, FLORIDA
2
Fred W. Coyle, Chairman
Form 424
APPLICATION FOR FEDERAL ASSISTANCE Version 7/03
1. TYPE OF SUBMISSION:
Application — place an x in the box
[ ] construction
x non - construction
Pre - application — place an x in the box
[ ] construction
non - construction
2. DATE SUBMITTED
Applicant Identifier
3. DATE RECEIVED BY STATE
State Application Identifier
4. DATE RECEIVED BY FEDERAL AGENCY
Federal Identifier
5. APPLICANT INFORMATION
Legal Name: Collier County Board of County Commissioners
Organizational Unit:
Department: Alternative Transportation Modes Department
Organizational DUNS: 076997790
Division: Public Services Division
Address:
Name and telephone number of person to be contacted on
matters involving this application (give area code)
Street: 3299 East Tamiami Trail
Prefix: Mrs. First Name: Michelle
City: Naples
Middle Name:
County: Collier
Last Name: Arnold
State: Florida Zip Code 34112
Suffix:
Country: USA
Email: MichelleArnold @colliergov.net
6. EMPLOYER IDENTIFICATION NUMBER (EIN):
(Replace these boxes with numerals) 59- 6000558
Phone Number (give area code)
239- 252 -5841
Fax Number (give area code) :239-252-3929
8. TYPE OF APPLICATION:
-'New - Continuation EiRevision
If Revision, enter appropriate letter(s) in box(es) G' ❑
(See back of form for description of letters.)
Other (specify)
7. TYPE OF APPLICANT: (See back of form for Application Types)
County
Other (specify)
10. CATALOG OF FEDERAL DOMESTIC ASSISTANCE NUMBER:
(Replace these boxes with numerals) 20 -509
TITLE (Name of Program):
20.509 — Program Title: "Formula Grants for Rural Areas Program"
9. NAME OF FEDERAL AGENCY:
Federal Transit Administration Section 5311
12. AREAS AFFECTED BY PROJECT (Cities, Counties, States,
etc.): Unincorporated Collier County, Immokalee Community, Golden Gate
Estates, Marco Island
11. DESCRIPTIVE TITLE OF APPLICANT'S PROJECT:
Operating Assistance to offset cost of public transportation provided in
the rural (non- urban) areas of Collier County
13. PROPOSED PROJECT
14. CONGRESSIONAL DISTRICTS OF:
Start Date:
Ending
Date:
a. Applicant
b. Project
15. ESTIMATED FUNDING:
16. IS APPLICATION SUBJECT TO REVIEW BY STATE
EXECUTIVE ORDER 12372 PROCESS?
a. Federal
$ 295,600.00
a. Yes. ✓THIS PREAPPLICATION /APPLICATION WAS
MADE AVAILABLE TO THE STATE EXECUTIVE ORDER 12372
PROCESS FOR REVIEW ON:
b. Applicant
$ °
DATE:
c. State
$ 00
b. No. ❑ PROGRAM IS NOT COVERED BY E. 0. 12372.
d. Local
$ 295,600.00
❑ PROGRAM HAS NOT BEEN SELECTED BY STATE
FOR REVIEW
e. Other
$ °
17. IS THE APPLICANT DELINQUENT ON ANY FEDERAL
DEBT?
f. Program Income
$ °
Yes. If "Yes" attach an explanation.
No
g. TOTAL
$ 591,200.00
18. TO THE BEST OF MY KNOWLEDGE AND BELIEF, ALL DATA IN THIS APPLICATION /PREAPPLICATION ARE TRUE AND
CORRECT. THE DOCUMENT HAS BEEN DULY AUTHORIZED BY THE GOVERNING BODY OF THE APPLICANT AND THE
APPLICANT WILL COMPLY WITH THE ATTACHED ASSURANCES IF THE ASSISTANCE IS AWARDED.
a. Authorized Representative
Prefix: L First Name:
Middle Name:
Last Name:
Suffix:
b. Title:
c. Telephone Number (give area code _ _
d. Sil�natutle of Au orrze epresentative:
e. Date Signed: ;
Previous !-
AuthortzeX L roduction.
D WHTE. CK,=CL K
r sig-
Standard Form 424 (Rev.9 -2003)
AEI nS t0 f017� �►Sjircular A -102
Deputy County Attorney
PART B
APPLIES TO ALL APPLICANTS FOR OPERATING ASSISTANCE
FORM B -1
TRANSPORTATION - RELATED OPERATING and ADMINISTRATIVE EXPENSES
Name of Applicant: Collier County Board of County Commissioner (BCC)
State Fiscal period requesting funding for, from 7/1/13 to 6/30/14
EXPENSE CATEGORY
TOTAL EXPENSE
FTA ELIGIBLE EXPENSE
Labor (501)
$139,200
$34,800
Frin a and Benefits 502)
$49,500
$12,400
Services 503
$110,900
$27,800
Materials and Supplies 504)
$8,500
$2,100
Vehicle Maintenance (504.01 )
$1,929,800
$482,500
Utilities (505 )
$11,500
$2,900
Insurance 506
$9,900
$2,500
Licenses and Taxes (507 )
$0
$0
Purchased Transit Service (508 )
$3,445,500
$861,400
Miscellaneous 509)
$25,000
$6,300
Leases and Rentals 512
$40,000
$10,000
Depreciation (513)
TOTAL
$5,769,800
$1,442,700 (a)
SECTION 5311 GRANT REQUEST
Total FTA Eligible Expenses (from Form B -1, above)
Rural Passenger Fares (from Form B -2)
Operating Deficit
[FTA Eligible Expenses (a) minus Rural Passenger Fares (b)]
Section 5311 Request
(No more than 50% of Operating Deficit)
Grant Total All Revenues (from Form B -2)
$ 1,442,700 (a)
$ 216,400 (b)
$ 1,226,300 (c)
$ 613,150 (d)
*(e)
Note: If Grand Total Revenues (e) exceeds FTA Eligible Expenses (a), reduce the Section 5311 Request (d) by
that amount.
7
1 0 ;
APPLIES TO ALL APPLICANTS FOR OPERATING ASSISTANCE
FORM B -2
TRANSPORTATION - RELATED OPERATING and ADMINISTRATIVE REVENUES
Name of Applicant: Collier County Board of County Commissioner (BCC)
State Fiscal period requesting funding for, from 7/1/13 to 6/30/13
OPERATING REVENUE
CATEGORY
TOTAL REVENUE
REVENUE USED AS
FTA MATCH
Passenger Fares for Transit Service (401)
Total= $1,205,000
Rural = $216,400 b
Special Transit Fares (402)
School Bus Service Revenues (403)
Freight Tariffs (404)
Charter Service Revenues (405)
Auxiliary Transportation Revenues (406)
Non - transportation Revenues (407)
Total Operating Revenue
$1,205,000
$
OTHER REVENUE
CATEGORY
Taxes Levied directly by the Transit
System 408)
Local Cash Grants and Reimbursements
409
$1,880,300
Local Special Fare Assistance (410)
State Cash Grants and Reimbursements
411
$888,200
State Special Fare Assistance (412)
Federal Cash Grants and Reimbursements
413)
$1,796,300
Interest Income (414)
Contributed Services (430)
Contributed Cash (43 1)
Subsidy from Other Sectors of Operations
440)
Total of Other Revenue
$4,564,800
$
GRAND TOTAL
ALL REVENUE
$5,769,800
$ (e)
0
EXHIBIT A
Current System Description
Collier County is located in southwest Florida and is bordered on the north by Lee and Hendry counties, on
the south by Monroe County, on the east by Broward and Dade counties, and on the west by the Gulf of
Mexico. The county consists of three incorporated areas: Naples, Everglades City, and Marco Island.
Collier County is approximately 2,025.3 square miles. At least 80 percent of the Collier County land
area has been set aside as preserve lands, including Big Cypress National Preserve, Everglades National
Park, two national wildlife refuges, one national research reserve, three state parks, one state forest, and
a number of other public and private parks and nature preserves. In addition, Collier County has nearly 50
miles of public beaches and a vast area of Agricultural lands.
The Collier County Board of County Commissioner is the governing bodyfor the Public Transportation system
in Collier County. The Public Transportation system, Collier Area Transit (CAT), operates under the supervision
of the Collier County Department of Alternative Transportation Modes (ATM) for the Collier County Public
Service Division. CAT serves as the public transit provider for Collier County, serving the Naples, Marco Island,
and Immokalee areas. It is the mission of CAT to provide safe, accessible and courteous public transportation
services to our customers.
Collier County is considered a complete brokerage system, contracting all fixed route and paratransit
operation services to Keolis Transit America who is responsible for the day today transit operations
of the transit system including hiring, training and management of the bus operators and customer
service personnel. Keolis currently employees 92 staff to run the operations. The management of
the Keolis contract is conducted by the ATM Department, who has a total of 4.5 employees within
the Transit section. Collier Area Transit provides ADA and Transportation Disadvantaged trips to the
citizens of Collier County, including those with disabilities, low income, and elderly in both the urbanized and
non - urbanized areas of the County.
Description of service, routes and ridership numbers
Section 5311 funding for operating assistance is essential if service is to continue for the non - urbanized
areas of the County. Collier County currently provides about $1.5 million dollars each year from local funds
to provide fixed route services. Collier Area Transit, as many other transit agencies across the nation, is
facing tough financial times and local funds contribution is stagnate. Should the State not approve this grant,
CAT may be forced to reduce routes. With a reduction in service, many passengers would not have access to
medical, work, recreational, and other life sustaining activities that public transit n o w makes possible. It is
critical that Collier Area Transit receives these 5311 funds to continue providing services in the non- urbanized
area of Collier County.
The 5311 grant helps fund four (4) non - urbanized /rural routes; Route 5 (Immokalee Shuttle — provides a
shuttle to and from the Immokalee area to the transfer point on Radio Road), Route 7 (Immokalee Express —
p
provides an early morning and late evening express service between Immokalee and Marco Island), Route 8A
and Route 8B (Immokalee Circulator — provides a circulator within the rural Immokalee community).
The Collier County Board of County Commissioners, Collier Area Transit (CAT) is requesting FTA Section
5311 funds in the total project amount of $591,200. State match funds in the amount of $295,600 (50 %).
This will be matched with local funds in the amount of $295,600 (50 %). Funds from this grant will be used
to continue operation of fixed route in the non - urbanized area of Collier County to continue providing the
existing level of service. These funds will be used to fund routes that are open to the general public and are
not subject to the prioritization process as described in the Transportation Disadvantaged Service Plan (TDSP).
See Exhibit A -1 (below) — Fact Sheet
Ridership graphs are provided under Exhibit B of this grant application.
10
EXHIBIT A -1
FACTSHEET
County Fiscal Year Data
CURRENTLY
IF GRANT IS
AWARDED
1. Number of one -way passenger trips.
1,207,900
1,210,000
PER YEAR
2. Number of individuals served unduplicated
(first ride per rider per fiscal year).
1,207,900
1,210,000
PER YEAR
3. Number of vehicles used for this
16 er day
p Y
16 per da
P Y
service. ACTUAL
4. Number of ambulatory seats.
AVERAGE PER VEHICLE
24 per vehicle
24 per vehicle
(Total ambulatory seats divided by total
number of fleet vehicles
5. Number of wheelchair positions.
AVERAGE PER VEHICLE
2 per vehicle
2 per vehicle
(Total wheelchair positions divided by total
number of fleet vehicles
6. Vehicle Miles traveled.
1,303,988
1,315,000
PER YEAR
7. Average vehicle miles
3,622.19
3,700
PER DAY
8. Normal vehicle hours in operation.
193
193
PER DAY
9. Normal number of days in operation.
7
PER WEEK
7
10. Trip length (roundtrip).
32
32
AVERAGE
• Estimates are acceptable.
11
EXHIBIT B
Proposed Project Description (not to exceed three (3) pages)
Section 5311 Funding for operating assistance is essential to continue the existing level of service being
provided for the non - urbanized areas of the County. The 5311 grant helps fund four (4) non - urbanized /rural
routes; Route 5 (Immokalee Shuttle — provides a shuttle to and from the Immokalee area to the transfer
station on Radio Road), Route 7 (Immokalee Express — provides an early morning and late evening express
service between Immokalee and Marco Island), Route 8A and Route 813 (Immokalee Circulator — provides a
circulator within the rural Immokalee community). The above described service will provide access to
employment for rural area residents.
The Collier County Board of County Commissioners functions as the Community Transportation Coordinator
(CTC) and provides public transportation services as Collier Area Transit (CAT). CAT is requesting FTA Section
5311 funds in the total project amount of $591,200. The State contribution to the project would be $295,600
(50 %) while the County would be required to provide a local match in the amount of $295,600 (50 %). Funds
for the grant will be used to continue operation of fixed route in the non - urbanized area of Collier County to
continue providing the existing level of service.
This grant request does not include the purchase of vehicles or equipment for the continued operation of this
service. The existing vehicle inventory will be utilized as provided for below. All vehicles utilized for the
County public transportation system is maintained by the County's Fleet Management Department. The Fleet
Management Department provides for regular preventative maintenance of all vehicles at the CAT Operations
center located at 8300 Radio Road.
As previously noted, the County is under contract with Keolis Transit America, Inc. to provide the transit
operations for the system. Keolis hires all bus operators, customer service staff, and administrative personnel
to run the operations. The County compensates the vendor by the revenue hour including minor
reimbursable. The Contractor is responsible for providing recommendations related to all fixed route bus
service planning activities related to operations of CAT fixed route bus services including, but not limited to:
bus routes, schedules, days and hours of operations, bus stop locations, location of bus stop improvements,
preparation of all planning documents, cost estimates and other such activities relative to overall system
administration, pending the County's review and approval. Periodic contract monitoring to ensure continued
compliance with the service contract is the responsibility of the Contractor.
Safety Program
A written safety program has been developed and is maintained by the Contractor which includes safety
policies and practices, accident procedures and reporting, and othertraining materials and documented in the
System Safety Program Plan (SSP) and the System Security Emergency Preparedness Plan (SSEPP). Collier
County conducts an annual System Safety review of the Contractor to comply with safety requirements of
Chapter 14 -90, Florida Administrative Code (FAC). The Contractor's documented safety program includes the
following components:
• Accident Response Plan
• Accident Review Process and Analysis
• Determination of an Accident as Preventable or Non - Preventable, Utilizing the National Safety
Council (NSC) Guidelines
• Employee Retraining Provisions
■ Driver Incentive Provisions
■ Programs and Methods to be Utilized to Promote Safety Awareness
■ Employee Training and Required Certifications
The Contractor shall participate in tabletop, emergency preparedness training exercise as requested by the
County. The contractor is considered essential personnel and shall be available upon request for evacuation
and transportation for any emergency events 24/7.
Drug & Alcohol Testing Program
The Contractor administers a Drug and Alcohol (D &A) Program which meets all of the Federal and Collier
County requirements. In addition, the Contractor requires all subcontractors providing services for the fixed
route service to adhere to the testing requirements of this D &A program. CAT performs D &A testing in
accordance with United Stated Department of Transportation (US DOT) and Federal Transit Administration
(FTA) regulations, as defined in Title 49 Code of Federal Regulations (CFR), Parts 40 and 655. The Contractor
produces documentation necessary to establish its compliance with Title 49 CFR, Parts 653 and 654.
Indicator /Measure 2006 2007 2008 2009 2010 2011
Performance Indicators
SERVICE AREA STATISTICS
Service Area Population
317,7881
326,6581
333,8581
333,032
333,032
333,032
Service Area Size (square miles)
1,5131
1,5131
1,5131
1,5131
1,513
1,513
OPERATING STATISTICES
Passenger Trips
1,052,536
1,180,147
1,166,358
1,109,710
1,064, 910
1,154, 702
Vehicle Miles
921,050
1,156,658
1,299,452
1,329,594
1,314,112
1,298,764
Revenue Miles
870,424
1,090,385
1,214,814
1,244,756
1,230,055
1,225,975
Revenue Hours
49,479
59,503
66,183
67,043
66,475
66,850
OPERATING COSTS
Total Operating Expense $3,264,698.00 1 $4,678,982.00 1 $5,362,710.00 1 $5,048,082.00 1 $5,490,980.00 1 $5,300,989.00
VEHICLE FLEET
Vehicles Available for Maximum Service 201 191 23 231 241 23
Vehicles Operated in Maximum Service 131 141 16 161 161 16
Spare Ratio 54%1 3651. 44%1 4401 1 4401 44%
Effectiveness Measures
SERVICE SUPPLY
Vehicle Miles per Capita 2.91 3.51 3.91 4.01 3.91 3.9
SERVICE CONSUMPTION
Passenger Trips per Capita
3.31 3.61 3.51 3.3 ;-21 3.5
Passenger Trips per Revenue Mile
1.211 1.081 0.961 0.891 0.87j 0.94
LEassen erTrips Per Revenue Hour 21.271 19.831 17.621 17.621 16,551 17.27
Efficiency Measures
COST EFFICIENCY
Operating Expense per Capita
$10.27
$14.32
$16.06
$15.16
$16.49
$15.92
Operating Expense per Passenger Trip
$3.10
$3.96
$4.60
$4.55
$5.16
$4.59
Operating Expense per Revenue Mile
$3.75
$4.29
$4.41
$4.06
$4.46
$4.32
Operating Expense per Revenue Hour
$65.98
$78.63
$81.03
$75.30
$82.60
$79.30
Vehicle Inventory
Equipment
ID#
Year
Manufacturer
Model
Serial Vin Number
30989
2003
FREIGHTLINER
CHAMPION CTS
4UZAACBV43CM15848
42925
2004
FREIGHTLINER
CHAMPION CTS
4UZAACBV54CN64822
42927
2004
FREIGHTLINER
CHAMPION CTS
4UZAACBV54CN64819
42928
2004
FREIGHTLINER
CHAMPION CTS
4UZAACBV34CN64821
50382
2005
GILLIG
G29E102R2
15GGE291951091092
50383
2005
GILLIG
G29E102R2
15GGE291051091093
50384
2005
GILLIG
G29E102R2
15GGE291251091094
60091
2006
GILLIG
G29E102R2
15GGE291661091164
60092
2006
GILLIG
G29E102R2
15GGE291661091165
60093
2006
GILLIG
G29E102R2
15GGE291X61091166
60094
2006
GILLIG
G29E102R2
15GGE291161011167
CC2 -240
2007
GILLIG
G27E102N2
15GGE271471091586
CC2 -242
2007
GILLIG
G27E102N2
15GGE271671091587
CC2 -241
2007
GILLIG
G27E102N2
15GGE271871091588
CC2 -243
2007
GILLIG
G27E102N2
15GGE271X71091589
CC2 -497
2010
GILLIG
G27131021\14
15GGB2719A1177671
CC2 -498
2010
GILLIG
G27B102N4
15GGB2710A1177672
CC2 -499
2010
GILLIG
G27131021\14
15GG62712A1177673
CC2 -513
2010
GILLIG
G3061021\14
15GGB3014A1178484
CC2 -514
2010
GILLIG
G30131021\14
15GGB3016A1178485
CC2 -620
2012
GILLIG
G2761021\14
15GGB2710C1180347
CC2 -619
2012
GILLIG
G2761021\14
15GGB2710C1180348
CC2 -621
2012
GILLIG
G27131021\14
15GGB2714C1180349
System Ridership
Collier
2005 2006
2007
• .-
2008
04
2009
2010
2011
2012
ROUTE 1
124,288
150,030
212,947
250,873
247,183
231,156
238,507
234,190
ROUTE 2
289,830
251,012
214,605
193,332
177,325
174,669
191,523
X87,848
ROUTE 3
222,089
260,015
289,357
268,126
230,415
199,961
227,560
240,742
ROUTE 4
226,051
181,193
156,876
127,884
123,468
115,521
126,035
132,1o8
ROUTE 5
27,671
37,428
56,870
69,897
69,953
68,679
86,471
105,655
ROUTE 6*
26,221
44,891
41,368
40,015
49,878
71,268
35,045
27,986
ROUTE 7*
33,273
38,391
45,963
51,671
49,690
45,666
47,919
48,914
ROUTE 8*
#N /A
63,830
68,619
91,978
88,091
81,339
96,390
1o6,234
ROUTE 9*
#N /A
#N /A
93,542
72,582
73,707
76,651
77,823
80,391
ROUTE 10
#N /A
#N /A
#N /A
#N /A
#N /A
#N /A
27,429
43,798
FY 11 vs FY 12 = 4.69E Increase
IV
CAT Fixed Route Passenger Boarding's
(non-cumulative per quarter)
Total
Total Total
Total Total
1,500,000 1,166,358
1,109,710 1,064,910
1,154,702 1,207,866
1,200,000
600,000
— -----
300,000
0
FYCH YE
FM9 YE FYIO YE
FY 11 YE FY 12
■01 MQ2 (13 a Q4
FY 11 vs FY 12 = 4.69E Increase
192�= 7111
,i E:IMM
According to BEBR, the PoPulat-on of Collier County is expected to increase from 251.377 in
2000 to 331,800 in 2010, an iticreuse of 32 percent- The data for 2000 through , t 2020
were compiled using ti-te- 2000 Census, 2009 FSA, and 2009 E81RJ demographic data_ Table
2-1 provides selected population characteristics for Collier County for 2000, 2008, 2010,
2015, and 2020.
Table 2-1
Popubdon Chvactatkics, {jollier County (200()-2020)
! O-M!: 200n OW%4%
As a popular tourst destination, WEier County hasa large nwml>-,r �Of seasonal residents and
tourists. According to the Economic DevelopTnefft Council of Collier Cowrq, Collier County's
population rises by an estim.,aited 20 percent during the winter season, which trod AkNially last
from November through April.. The BEBR projections included in Table 2-:1 refer so*4y to
permattent residents and do not include tourists or seasonal residents- (Note: The population
esfirnates and projections provided by BEBR may not exactly match those provided by the U-S.
Census_ ESRI demographic data is higher i9l ie, ' d ia n BEBR and Ce4isus demographoc information;
however, ESRI projectiops are the rhos: ;-imerr., pro dvai4able for mapping purposes. As
2010 Census darts sets are available, ar-irubl TDP progress reports and the next TDP Mt o,r
Update will be revised to reflect the popwiiit'oli Pro*Cbms reported in the 2010 Census. Staff
of CAT acrd the Col fier MPG wifl review available dlatb sets and ensure con"tency of population
data when completing future plan updates :c, 11 ke TDP and LRTP, as fensi ble-I
Tmtdale4Niver & Associates, 'Itc. Wlier Areu Tnmsit
August 2010 21-a Traresit Deveioptiteht Phin
Map 2-2 displays Collier County's 2009 poptilation by bbock group and Map 2-3 displays tine
Comity's 2020 projected Population by block group- Time ma�orrty Of the County's population
density is 0-2 persons per acre. Block groups containing Population densities greuter, than 4
persons per acre are located within the Gity of Maples, East Naples, Marco Island,
Immokalee, Goiden Gee, Naples Manor, and Naples Park. As shown in Maps 2-2 and 2-3,
the 2020 projected population distribution is similar to the 2009 popuiaton distribution.
In general, Goilier County's residents are older tImn the average Florida resident. Figure 2-1
display-, popuNdtion trends that suggest mobility needs will increase as the County's
Population of seniors and others continue to age. Twenty four percent of Collier County's.
Population is over 64 years old, while the same group only makes up 17 percent of Florida's
total populutio 11.
Figure 2-1
Population under Age 18 and over Age 64
22% 24%-
Under 19 0-4w 84
7- inhale -diver & AssocWes, Inc. Ccglier Area Transit
August 201,0 2-4 Transit Devetopment Plan
Cdtonat-:,-,
2010 Collier Area Transit
Transit Develop rent Plan
Legend
- � awpe we
1. wwar u
� maa to
�\.i Aou4 s
nnie6
Rgae T
��"' Polar TEages
"4,= RMeq
. .. • Reutr e3
f edaaes CKy
tl6xtnd lYaas
Tindalc - Oliver
Associates, Inc.
Map 2 -1
Study Area and
Existing Bus Routes
2010 Collier Area Transit
Transit Deveigxnent plan
Legattd
.fWlq
'O.r PuR K
'\+IWlq
^.nv.YA
.. Hurt i
�� 11rAe M
^i ltre L
Id�1e t
^Y• IlslrEq�es
E saes ciy
h,sensallex.
t -Y
a -L
L -va
� ea«
Tindalc- Oliver
Associates, Inc.
�•a+Mr�+w
Map 2 -2
AM Po""tion
Density,
cater-, -,
2010 Collier Area Transit
Transit Dere"nent Plan
LegerM
�. Rgte to
1i Rwt M
R+wt lB
"�,i Route M
Pout M
R- M
Route de
�� Route 5
Rout 6
Rovt I
�' Route 1 Elpteg
Rout M
out 88
I Rout 9
EZ Ererataez City
zoz6 vww�e«, oe� :try
verso�.aoa
m.z
a -�
ap a -c
tr a -ta
� te+
Yindaic- Oliver
Asstxiatcs, Inc.
Map 2-3
Clilher County's demograpil.ic chaurteristics were compiled from the 2000 Census, the
2009 FSA, and the 2008 American COMmurtity Survey (ACS)- Bc#i the Census and the ACS
base these estimates on a sampling of the total population. Journey-to-Work information is
not projected by BEBR in the 2009 FSA, therefore, 2000 Census and 2008 ACS data were
used to illustrate the Jourhey-to-Work characteristics-
Figure 2-2 provides selected demographic data for Collier County, and figure 2-3 ill
IcurneY-to-Work Characteristics for Collier County. Many of the characteristics provided in
Figure 2-2 and Figure 2-3 were cl tosen because of their known influence on transit use.
figure 2-2 show, that Collier County's demographics liave not significantly changed from
2000 to 2008 in terms of gender, education, and age. The percent of the population of
Hispanic origin has increased slightly from 19.6 percent in 2000 to 25.5 percent in 2008.
The percent of residents with incomes greater than $106;000 also increased- In 2000, 18-1
percent of residents earned greater than $100,000 and On 2008 27.8 percent of the
population was in tI I is category.
figure 2-3 shows that pubtlic trairisit mode sliare, has slighty decreased since 2000. In 2,000,
1-9 percent of residents utilized public transit as a menrz of transportdtior, to work
compared to Ll percent Of tile pDPU1dti0h in 20+08. Driving alone leas siigI-,,tly, increased.
Ca-rPOOlihg and walking decreased, however, cycling tind worlo.ing from home iticraeased.
Travel times have slightly increased, with 26.2 percent of peopie traveling betw�eeii 20 and
29 MillUteS On 2008 compared to 21.4 percent in 2000
Maps 2-4 through 2-8 provide selected characteristics for Collier Co;unty tilat are particularly
relevant to the Ta-P process. The maps display 2009 empioyment densities. low-income
populations, dweli ing unit densities, population under sage 15, and population over age 60 by
block group. Employment densities we highest in Immokalee and the City of Naples. The
Iiyw-income popuiations are highest in Immoolmlee. Similar to the popubution denW the
Mal0fity Of the County's dwelling unity density is 0-2 dweiiiing units per acre- Block groups
containing higi-i penmen tuges of the popwhdtkm under age 15 are lowed in the northern
portion of the Cokinty and the City of Naples. Block growps containing taiga percentages of
the Population over age 60 are!oculed in the southern Portibn of tie County. Marto Island,
t4roughout the City of Naples. and tic nh of the City of Nlapies,.
Btised 041 1,11e Woo lability of demoortiphic data, muds depict hg the disabled Population,, t-le
mimbef of vehicles per liouseltold, and commute times were oeveloped utihizing 2,000
Census data and v re included as Appendix A..
Tindale-Oliver & Associates. 'roc. ColfierAreti Transit
August 2010 2-7 Trsrtsk Deveioprmftt Plan
LOU
— - - I—.. wuna.,. arm :.Zww AJwL Fvriza 2U&47tcA Abot,,w
Tmdale-Oliver & Associates, EM.
Collier Area Transit
A4g4st 2010 Za Transit Developu*nt Plan
Im M% -NM 40% ww W%
-OL W% WS au
mae
r4m rL
Fem3e
fssc
5L3rA
Cliff
V OL
Nor of 116park.
Z4%
%
T 1,5
Of HSpaw. Ork)n
rraa
15 yeam
WL
I %
M-ft
w
■ 2000 Census
Yea m
2! .q%
■ 2008 AGS
r se
❑ 2009 FSA
65+ YUM
Lk" VW g
-W"
gr" 10 12111 gaff 11D VIOrra
HkP SOW grak=,
O
CNege - 1 W to Ms e wgw
Bacnews OBJeL-
Pr-*f.&a'B sam, Mamert or D=MrzM
Le" Wn 31OXIM
I15= bD S24,R%
M = rD S34.
YK
ID
or ffwe
144 2W
ADM* PoWerly L
iwilo
Bed` Fkmm�f -e4pw
ILI M
— - - I—.. wuna.,. arm :.Zww AJwL Fvriza 2U&47tcA Abot,,w
Tmdale-Oliver & Associates, EM.
Collier Area Transit
A4g4st 2010 Za Transit Developu*nt Plan
Exhibit E
Copy of the latest completed audit
III IIIIIIIIIIIIIIIIIIIU�� " "'� "' JERNSr &Yourvc
Ernst & Young LLP
Suite 500
5100 Town Center Circle
Boca Raton, FL 33486
Tel: +1 561 955 8000
Fax: +1561 955 8200
www.ey.com
Report of Independent Certified Public Accountants on
Internal Control Over Financial Reporting and on Compliance
and Other Matters Based on an Audit of the Financial Statements
Performed in Accordance with Government Auditing Standards
Members of the Board of County Commissioners
Collier County, Florida
We have audited the financial statements of the governmental activities, the business -type
activities, the aggregate discretely presented component units, each major fund, and the
aggregate remaining fund information of Collier County, Florida (the County) as of and for the
year ended September 30, 2011, which collectively comprise the County's basic financial
statements and have issued our report thereon dated February 29, 2012. We conducted our audit
in accordance with auditing standards generally accepted in the United States and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States.
Internal control over financial reporting
Management of the County is responsible for establishing and maintaining effective internal
control over financial reporting. In planning and performing our audit, we considered the
County's internal control over financial reporting as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the financial statements, but not for the
purpose of expressing an opinion on the effectiveness of the County's internal control over
financial reporting. Accordingly, we do not express an opinion on the effectiveness of the
County's internal control over financial reporting.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct misstatements on a timely basis. A material weakness is a
deficiency, or combination of deficiencies, in internal control, such that there is a reasonable
possibility that a material misstatement of the entity's financial statements will not be prevented,
or detected and corrected on a timely basis.
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and was not designed to identify all deficiencies in
internal control that might be deficiencies, significant deficiencies or material weaknesses. We
did not identify any deficiencies in internal control over financial reporting that we consider to
be material weaknesses, as defined above.
1205- 1362396 163
A member firm of Ernst & Young Global Limited
IIIIIIIIIIIIIIIIIIUi� "' ° "'�J► ERNSr &YouNc
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County's financial statements are
free of material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts and grant agreements, noncompliance with which could have a direct
and material effect on the determination of financial statement amounts. However, providing an
opinion on compliance with those provisions was not an objective of our audit and, accordingly,
we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance or other matters that are required to be reported under Government Auditing
Standards.
We noted certain matters that we reported to management of the County in a separate letter dated
February 29, 2012.
This report is intended solely for the information and use of management, the Board of County
Commissioners, others within the entity, the Auditor General of the State of Florida, federal and
state awarding agencies and pass - through entities and is not intended to be and should not be
used by anyone other than these specified parties.
y fIT LLP
February 29, 2012
1205- 1362396 164
A member firm of Ernst & Young Global Limited
BERNS T& YOUNG
Ernst & Young LLP
Suite 500
5100 Town Center Circle
Boca Raton, FL 33486
Tel: +1 561 955 8000
Fax: +1 561 955 8200
www.ey.com
Report of Independent Certified Public Accountants on Compliance With
Requirements That Could Have a Direct and Material Effect on Each Major
Federal Program and State Project and on Internal Control Over Compliance in
Accordance With OMB Circular A -133, Section 215.97, Florida Statutes, and
Chapter 10.550, Rules of the Auditor General
Members of the Board of County Commissioners
Collier County, Florida
Compliance
We have audited Collier County, Florida's (the County) compliance with the types of
compliance requirements described in the US Office of Management and Budget (OMB)
Circular A -133 Compliance Supplement, and the requirements described in the Executive Office
of the Governor's State Projects Compliance Supplement, that could have a direct and material
effect on each of County's major federal programs and state projects for the year ended
September 30, 2011. The County's major federal programs and state projects are identified in the
summary of auditor's results section of the accompanying schedule of findings and questioned
costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to
each of its major federal programs and state projects is the responsibility of the County's
management. Our responsibility is to express an opinion on the County's compliance based on
our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted
in the United States; the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States; OMB Circular
A -133, Audits of States, Local Governments, and Non - Profit Organizations; Section 215.97,
Florida Statutes (Section 215.97); and Chapter 10.550, Rules of the Auditor General, State of
Florida (Chapter 10.550). Those standards, OMB Circular A -133, Section 215.97 and Chapter
10.550 require that we plan and perform the audit to obtain reasonable assurance about whether
noncompliance with the types of compliance requirements referred to above that could have a
direct and material effect on a major federal program or state project occurred. An audit includes
examining, on a test basis, evidence about the County's compliance with those requirements and
performing such other procedures as we considered necessary in the circumstances. We believe
that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal
determination of the County's compliance with those requirements.
1205- 1362396 165
A member firm of Ernst & Young Global Limited
IIIIIIIIIIUii�� "' " "' �EaNsrsYOUNG
The County did not comply with the types of compliance requirements that are applicable to
each major federal program as described in the accompanying schedule of findings and
questioned costs and referenced by finding number below:
Compliance
CFDA Number Major Program Requirement Finding Reference
CDBG —
14.218, ARRA- Entitlement Grants
14.253 Cluster
Cash Management
2011 -1, 2011 -6
Allowable Costs /Cost
Principles
2011-1,2011-8
Reporting
2011 -2
Subrecipient
Monitoring
2011 -3
Special Tests and
Provisions
2011 -4
Procurement,
Suspension and
Debarment
2011 -5
Program Income
2011 -6
Summer Food Service
Allowable Costs /Cost
10.559 Program for Children
Principles
2011-10,2011-11
Cash Management
2011 -11
Compliance with such requirements is necessary, in our opinion, for the County to comply with
the requirements applicable to those programs.
In our opinion, because of the effects of the noncompliance described in the table above, the
County did not comply in all material respects, with the requirements referred to above that
could have a direct and material effect on the CDBG — Entitlement Grants Cluster (CFDA
No. 14.218 and CFDA No. ARRA — 12.253) and the Summer Food Service Program for
Children (CFDA No. 10.559) federal programs for the year ended September 30, 2011.
The County did not comply with the types of compliance requirements that are applicable to
each major federal program or state project as described in the accompanying schedule of
findings and questioned costs and referenced by the finding numbers below:
1205- 1362396 166
A member firm of Ernst & Young Global Limited
111,11I�I���IIf' "" -1 ERNST &Y N
OU G
CFDA/CSFA Compliance
Number Major Program Requirement Finding Reference
14.228
14.257
52.901
Community
Development Block
Grant/State's Program
and Non - Entitlement
Grants in Hawaii
(State - Administered
Small Cities Program)
ARRA: Homelessness
Prevention and Rapid
Re- Housing Program
State Housing
Initiatives Partnership
Program
Cash Management
Allowable Costs /Cost
Principles
Reporting
Special Tests and
Provisions
Allowable Costs /Cost
Principles
Subrecipient
Monitoring
Cash Management
Allowable Costs /Cost
Principles
Reporting
Allowable Costs /Cost
Principles
Florida Boating
77.006 Improvement Program Matching
Reporting
Community Care for Allowable Costs /Cost
65.010 the Elderly Program Principles
001161
2011 -2
2011 -4
2011 -8
2011 -3
2011 -1
2011 -2
2011 -8
2011 -7
2011 -9
2011 -8
Compliance with such requirements is necessary, in our opinion, for the County to comply with
the requirements applicable to those programs.
1205- 1362396
167
A member firm of Ernst & Young Global Limited
=ff ERNST &YOUNG
I�I�IIII
Also, in our opinion, except for the noncompliance described in the table above, the County
complied, in all material respects with the compliance requirements referred to above that could
have a direct and material effect on the following federal programs and state projects:
Community Development Block Grant/State's Program and Non - Entitlement Grants in Hawaii
(State- Administered Small Cities Program) (CFDA No. 14.228), ARRA: Homelessness
Prevention and Rapid Re- Housing Program (CFDA No. 14.257), State Housing Initiatives
Partnership Program (CSFA No. 52.901), Florida Boating Improvement Program (CSFA
No. 77.006), and Community Care for the Elderly Program (CSFA No. 65.010) for the year
ended September 30, 2011.
Moreover, in our opinion, the County complied, in all material respects, with the compliance
requirements referred to in the first paragraph that could have a direct and material effect on each
of its other major federal programs and state projects other than those referred to in the two
preceding tables for the year ended September 30, 2011.
This report replaces the previously issued report dated February 29, 2012 in order to reflect the
unqualified opinion on the Energy Efficiency and Conservation Block Grant Program (EECBG)
(Recovery Act Funded) as now indicated on the Schedule of Findings and Questioned Costs.
Internal control over compliance
The management of the County is responsible for establishing and maintaining effective internal
control over compliance with the requirements of laws, regulations, contracts and grants
applicable to federal programs and state projects. In planning and performing our audit, we
considered the County's internal control over compliance with requirements that could have a
direct and material effect on a major federal program or state project to determine the auditing
procedures for the purpose of expressing our opinion on compliance and to test and report on
internal control over compliance in accordance with OMB Circular A -133, Section 215.97, or
Chapter 10.550, but not for the purpose of expressing an opinion on the effectiveness of internal
control over compliance. Accordingly, we do not express an opinion on the effectiveness of the
County's internal control over compliance.
Our consideration of internal control over compliance was for the limited purpose described in
the preceding paragraph and was not designed to identify all deficiencies in internal control over
compliance that might be significant deficiencies or material weaknesses and therefore, there can
be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been
identified. However, as discussed below, we identified certain deficiencies in internal control
over compliance that we consider to be material weaknesses.
1205- 1362396 168
A member firm of Ernst & Young Global Limited
O ERNST &YOUNG
A deficiency in internal control over compliance exists when the design or operation of a control
does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance
requirement of a federal program or state project on a timely basis. A material weakness in
internal control over compliance is a deficiency, or combination of deficiencies, in internal
control over compliance, such that there is a reasonable possibility that material noncompliance
with a type of compliance requirement of a federal program or state project will not be
prevented, or detected and corrected, on a timely basis. We consider the deficiencies in internal
control over compliance described in the accompanying schedule of findings and questioned
costs as items 2011 -1 to 2011 -1 Ito be material weaknesses.
The County's responses to the findings identified in our audit are described in the accompanying
schedule of findings and questioned costs. We did not audit the County's responses and,
accordingly, we express no opinion on the responses.
This report is intended solely for the information and use of management, the Board of County
Commissioners, others within the entity, the Auditor General of the State of Florida, federal and
state awarding agencies, and pass - through entities and is not intended to be and should not be
used by anyone other than these specified parties.
lf� f f4l UP
February 29, 2012, except for the Energy Efficiency and Conservation Block Grant Program
(EECBG) (Recovery Act Funded), the date of which is June 1, 2012.
1205- 1362396 169
A member firm of Ernst & Young Global Limited
COLLIER COUNTY, FLORIDA
SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS AND STATE PROJECTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011
170
CFDA 01
Disbursements
Federal or State Grantor/Pass- Through Grantor Program Title
CSFA 8
Grant/Contract Number
Expenditures
Subrecipients
Department of Agriculture
Direct Programs:
Rural Development:
Rural Business Enterprise Giants
10.769
09- 011 - 596000558
$ 378,147
$ -
Indirect Programs:
Florida Department of Education:
Summer Food Service Program for Children
10.559
04-0804
617,280
-
Florida Department of Agriculture and Consumer Services:
Cooperative Forestry Assistance
10.664
16421
12,248
-
Cooperative Forestry Assistance
10.664
Collier County - Isle of Capri
4,680
-
Cooperative Forestry Assistance
10.664
Collier County - Ochopee
29063
Total CFDA
18,991
Total Department of Agriculture
1,014,418
Department of Commerce
Indirect Programs:
Florida Department of Community Affairs:
Public Safety Interopemble Communications Grant Program
11.555
l I- DS- 8D- 09 -21 -01 -281
1,376,565
Total Department of Commerce
1,376,565
Department of Housing and Urban Development
Direct Programs:
Office of Community Planning and Development:
CDBG - Entitlement Grants Cluster.
Community Development Block Grants / Entitlement Grants
14.218
B- 02 -UC -12 -0016
$ 5,160
$ -
Community Development Block Grants / Entitlement Grants
14.218
B -04 -UC -12 -0016
2,650
-
Community Development Block Grants / Entitlement Grants
14.218
B -08 -UC -12 -0016
73,234
73,200
Community Development Block Grants / Entitlement Grants
14.218
M8 -UN- 12-0003
2,086,331
-
Community Development Block Grants / Entitlement Grants
14.218
B -09 -UC- 12-0016
308,272
303,324
Community Development Block Grants / Entitlement Grants
14.218
B- 10- UC- 12-0016
668,253
242,370
Total CFDA
3,143,900
618,894
Community Development Block Grant ARRA Entitlement Grant
ARRA (CDBG) (Recovery Act Funded)
14.253
ARRA B-09 -UY -12 -0016
34,930
27,000
Total CDBG - Entitlement Grants Cluster
3,178,830
645,894
Emergency Shelter Grants Program
14.231
S -09- UC- 12.0024
6,405
6,405
Emergency Shelter Grants Program
14.231
S- 10 -UC -12 -0024
87,684
87,684
Total CFDA
94,089
94,089
Supportive Housing Program
14.235
FL0294B4D060801
231
-
Supportive Housing Program
14.235
FL0294B4D060802
65,617
-
Supportive Housing Program
14.235
FL029484D061003
28,309
-
Supportive Homing Program
14.235
FL0295B4D060801
19,133
19,133
Supportive Housing Program
14.235
FL0295B4D060802
49,383
49,383
Supportive Housing Program
14.235
FL0296B4D060801
41,984
39,294
Supportive Housing Program
14.235
FL0296B4D060802
31,943
29,523
Supportive Housing Program
14.235
FL0296B4D061003
156
Total CFDA
236,756
137,333
Home Investment Partnerships Program
14.239
M -07 -UC -12 -0217
6,954
-
Home Investment Partnerships Program
14.239
M -09 -UC -12 -0217
139,333
138,710
Home Investment Partnerships Program
14.239
M- I0-UC -12 -0217
110,249
61,673
Total CFDA
256,536
200,383
ARRA Homelessness Prevention and Rapid Re- Housing Program (HPRP)
14.257
ARRA S09 -UY -12 -0024
382,268
382,219
See accompanying notes to the schedule of expenditures of federal awards and state projects.
Indirect Programs:
Florida Department of Community Affairs:
Community Development Block Grants / State's Program Won -
Entitlement Grants in Hawaii (State Administered Small Cities Program)
14.228
07DB3V092IOIZ01
S (1,254)
$ -
Community Development Block Grants / State's Program Won -
Entitlement Grants in Hawaii (State Administered Small Cities Program)
14.228
08DBD30921OIA03
10,088
-
Community Development Block Grants / State's Program Won -
Entitlement Grants in Hawaii (State Administered Small Cities Program)
14.228
10- DB- D4 -09- 21- 01 -K09
645,610
Total CFDA
654,444
Total Department of Housing and Urban Development
4,802,923
1,459,918
(Continued)
170
COLLIER COUNTY, FLORIDA
SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS AND STATE PROJECTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011
171
CFDA #/
Disbursements
Federal or State Grantor/Pasa-Throngh Grantor Program Title
CSFA #
Grant/Contract Number
Expenditures
Subrecipients
Department of the Interior
Direct Programs:
Bureau of land Management
Payments in Lieu of Taxes
15.226
Collier County
1,240,307
-
Fish and Wildlife Service:
Coastal Program
15.630
401815JO21
50,000
-
Partners for Fish and Wildlife
15.631
401815J021
44,145
Total Department of the Interior
1,334,452
Department of Justice
JAG Program Cluster.
Direct Programs:
ARRA Recovery Act - Edward Byme Memorial Justice Assistance Grant
(JAG) Program/ Grants to Units Of Local Government
16.804
ARRA 2009 -SB -B9 -1969
8,107
-
Bureau of Justice Assistance:
Edward Byme Memorial Justice Assistance Grant Program
16.738
2008 -DJ -BX -0340
$ 2,312
$ -
Edward Byme Memorial Justice Assistance Grant Program
16.738
2009 -DJ -BX -0335
132,272
-
Edward Byme Memorial Justice Assistance Grant Program
16.738
2010 -DJ -BX -0576
109,052
-
Indirect Programs:
Florida Department of law Enforcement:
Edward Byme Memorial Justice Assistance Grant Program
16.738
2010 - JAGC - COLL -I-4X -221
12,265
-
Edward Byme Memorial Justice Assistance Grant Program
16.738
2011- JAGC - COLL -I -B2 -213
157,202
Total CFDA
413,103
ARRA Recovery Act - Edward Byme Memorial Justice Assistance Grant
(JAG) Program/ Grants to States and Territories
16.803
ARRA 2010- ARRC- COLLA -W7
36,374
Total JAG Program Cluster
457,584
Direct Programs:
Office of Victims of Crime:
Services for Trafficking Victims
16.320
2005- VT- BX-0002
1,107
-
Services for TraffickingVictim
16.320
2010 -VT -BX -0004
136,502
Total CFDA
137,609
Violence Against Women Office:
Supervised Visitation, Safe Havens for Children
16.527
2007CWAX0007
(715)
-
Supervised Visitation, Safe Havens for Children
16.527
2009CWAXK011
119,170
Total CFDA
118,455
Bureau of Justice Assistance:
Drag Court Discretionary Grant Program
16.585
2010 -DC -BX -0016
40,632
-
State Criminal Alien Assistance Program
16.606
2008 -AP -BX -0859
11,900
-
Office of Community Oriented Policing Services:
Public Safety Partnership and Community Policing Grants
16.710
2009CKWX0204
$ 2,165
$ -
Public Safety Partnership and Community Policing Grants
16.710
201OCKWX0107
185,036
Total CFDA
187,201
Indirect Programs:
Florida Office of Attomey General:
Crime Victim Assistance
16.575
V10129
131,657
-
Florida Department of Children and Families:
Violence Against Women Formula Grants
16.588
12- 8008 -LE
35,795
-
Violence Against Women Formula Grants
16.588
LN916
111,911
-
ARRA Violence Against Women Formula Grants
16.588
ARRA LN947
28,164
Total CFDA
175,870
Florida Department of Law Enforcement:
Project Safe Neighborhoods
16.609
2008 -PMAG- COLL- I -R6-005
10,041
Total Department of Justice
1,270,949
(Commued)
171
COLLIER COUNTY, FLORIDA
SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS AND STATE PROJECTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011
172
CFDA k/
Disbursements
Federal or State Grantor/Pass- Through Grantor Program Title
CSFA #
Grant/Contract Number
Expenditures Subreapients
Department of Transportation
Direct Programs:
Federal Aviation Administration (FAA):
Airport Improvement Program
20.106
3 -12 -0142 -006 -2009
101,741 -
Airport Improvement Program
20.106
3 -12 -0142-008 -2010
3,599,931
Total CFDA
3,701,672
Federal Transit Administration (FTA):
Federal Transit Cluster.
Federal Transit - Capital Investment Grants
20.500
FL -03- 0264 -00
$ 63,636 $ -
Federal Transit_Capital Investment Grants
20.500
FL-04 -0047 -00
107,055 -
Federal Transit_ Capital Investment Grants
20.500
FL-04 -0117 -00
26,314
Total CFDA
197,005
ARRA Federal Transit - Formula Grants
20.507
ARRA FL -96- X019.00
65,300 -
Federal Transit - Formula Grants
20.507
FL -90- X665 -00
12,047 -
Federal Trar at_Formula Grants
20.507
FL-90- X699 -00
166,353 -
Federal Transit _ Formula Grants
20.507
FL- 90- X731-00
1,217,178
Total CFDA
1,460,878
Total Federal Transit Cluster
1,657,883
Indirect Programs:
Florida Department of Transportation:
Highway Planning and Construction
20.205
416237 -1 / AQ076
20,949 -
Highway Planning and Construction
20.205
420871 -1 / A4377
414,595 -
Highway Planning and Construction
20.205
423654 -1 / APD71
27,823 -
Highway Planning and Construction
20.205
423655 -1 / APM21
43,202 -
Highway Planning and Construction
20.205
425556 -1 / AQ382
76 -
Highway Planning and Construction
20.205
426836 -1 / AQ258
44,550 -
Highway Planning and Construction
20.205
427936 -1 /AQ383
8,757
Total CFDA
559,952
Metropolitan Transportation Planning
20.505
410113 -1 / AP031
37,964 -
Formula Grants for Other Than Urbanized Areas
20.509
410120 -I / AOW89
505,749 -
ARRA Formula Grants for Other Than Urbanized Areas
20.509
ARRA 426772 -1 / API19
23,819
Total CFDA
529,568
Capital Assistance Program for Elderly Persons and
Persons with Disabilities
20.513
FL-16 -0035
$ 234,616 $
Total Department of Transportation
6,721,655
Department of Treasury
Direct Programs:
Department of Treasury:
Federal Equitable Sharing
21.UNK
Collier County Sheriff
24,300
Total Department of Treasury
24,300
Department of Enerrry
Direct Programs:
ARRA Energy Efficiency and Conservation Block Grant Program (EECBG)
81.128
ARRA DE- EE0000783
1,628,355
Total Department of Energy
1,628,355
U.S. Election Assistance Commission
Indirect Programs:
Florida Department of State:
Help America Vote Act Requirements Payments
90.401
Collier County - FY 2006 -2007
2,439 -
Help America Vote Act Requirements Payments
90.401
Collier County - FY 2007 -2008
756 -
Help America Vote Act Requirements Payments
90.401
Collier County - FY 2008 -2009
53,534
Total U.S. Election Assistance Commission
56,729
(Continued)
172
COLLIER COUNTY, FLORIDA
SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS AND STATE PROJECTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011
173
CFDA N
Disbursements
Federal or State Grantor/Pass- Through Grantor Program Title
CSFA N
Grant/Coutract Number
Expenditures
Sabrecipients
Department of Health and Human Services
Direct Programs:
Health Resources and Services Administration:
Heath Care and Other Facilities
93.887
C76HF15996
$ 46,475
$ -
Specially Selected Health Projects
93.888
DIARH20098
67,970
67,970
Specially Selected Health Projects
93.888
DIBIT10769
159,988
Total CFDA
227,958
67,970
Indirect Programs:
Florida Department of Elder Affairs - Area Agency on Aging for
Southwest Florida, Inc.:
Aging Cluster.
Special Programs for the Aging_Title III, Part B -Grants for
Supportive Services and Senior Centers
93.044
OAA 203.010
16,370
-
Specia l Programs for the Aging_Title ID, Part B_Giants for
Supportive Services and Senior Centers
93.044
OAA 203.2011
54,826
Total CFDA
71,196
Special Programs for the Aging_Title III, Part C_Nutrition Services
93.045
OAA 203.010
64,659
-
Special Programs for the Aging_Title III, Part C_Nutrition Services
93.045
OAA 203.2011
278,266
Total CFDA
342,925
Nutrition Services Incentive Program
93.053
NSIP 203.10
35
-
Nutition Services Incentive Program
93.053
NSIP 203.11
30,219
Total CFDA
30,254
Total Aging Cluster
444,375
National Family Caregiver Support, Title M, Part E
93.052
OAA 203.010
$ 2,680
$ -
National Family Caregiver Support, Title M, Part 1
93.052
OAA 203.2011
41,904
Total CFDA
44,584
Florida Department of Revenue:
Child Support Enforcement
93.563
CD311
200,241
-
Florida Department of State:
Voting Access for Individuals with Disabilities Giants to States
93.617
2010- 2011 -0002
9,912
-
Florida Department of Transportation - Commission for the
Transportation Disadvantaged:
Medical Assistance Program
93.778
416043 -1 / BDM59
505,235
Total Department of Health and Human Services
1,478,780
67,970
Connotation for National and Community Service
Direct Programs:
Retired and Senior Volunteer Program
94.002
09SRSFL017
55,341
Total Corporation for National and Community Service
55,341
Department of Homeland Security
Indirect Programs:
Florida Department of Community Affairs:
Disaster Grants - Public Assistance (Presidentially Declared
Disasters)
97.036
06- WLr&K -09 -21 -01-692
187,271
-
Disaster Grants - Public Assistance (Presidentially Declared
Disasters)
97.036
08- FA- B9 -09 -21 -00-509
17,915
Total CFDA
205,186
Hazard Mitigation Grant
97.039
IOHM- 88 -09- 21 -01 -008
S 63,550
$ -
Hazard Mitigation Giant
97.039
1IRM- 3 &09 -21 -01 -005
47,082
-
Hazard Mitigation Giant
97.039
IOHM- 88 -09- 21 -01 -010
85,183
-
Hazanl Mitigation Grant
97.039
l IHM- 3E-09 -21 -01- 004
46,943
Total CFDA
242,758
Emergency Management Performance Grants
97.042
11- FG- 7W- 09- 21 -01 -030
92,701
-
Homeland Security Gramt Program
97.067
1 I -DS- 29-09 -21 -01 -240
16,729
-
(Continued)
173
COLLIER COUNTY, FLORIDA
SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS AND STATE PROJECTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011
174
CFDA #/
Disbursements
Federal or State Grantor/Pass-Through Grantor Program Title
CSFA #
GrantlContract Number
Expenditures
Subrecipients
Florida Department of Law Enforcement:
Homeland Security Grant Program
97.067
2007 -LETP- COLL- IQ4 -005
200,000
-
Homeland Security Grant Program
97.067
2007 -LETP- LOLL- 2Q4 -003
200,000
-
Homeland Security Grant Program
97.067
2008 - LET?- COLL -1 S3 -017
114,102
-
Homeland Security Grant Program
97.067
2008 - SHSP - COLL- lS4 -010
25,562
Total CFDA
556,393
Total Department of Homeland Security
1,097,038
TOTAL EXPENDITURES OF FEDERAL AWARDS
$ 20,861,505
$ 1,527,888
Florida Department of Environmental Protection
Voluntary Cleanup Tax Credit (VCTC) Program
37.056
218
$ 25,790
$
Total Florida Department of Environmental Protection
25,790
Florida Department of State and Secretary of State
State Aid to Libraries
45.030
07 -ST -12
107,291
-
State Aid to Libraries
45.030
08 -ST -12
179,320
-
State Aid to Libraries
45.030
09 -ST -10
4,750
Total Florida Department of State and Secretary of State
291,361
Florida Departmeat of Community Affairs
Emergency Management Programs
52.008
1 1- BG- 05 -09 -21 -01 -130
77,043
-
Emergency Management Progams
52.008
12- BG- 05 -09 -21 -0 1 -011
43,511
Total CFDA
120,554
Emergency Management Projects
52.023
11- CP -03 -09 -21 -01 -221
7,300
Total Florida Department of Community Affairs
127,854
Florida Housine Finance Corporation
State Housing Initiatives Partnership (SHIP) Program
52.901
Collier County / Naples
466,690
42,701
Total Florida Housing Finance Corporation
466,690
42,701
Florida Department of Transportation
Commission for the Transportation Disadvantaged (CID) Trip and
Equipment Grant Program
55.001
20724618401/20724638401 / APZ63
S 440,451
$ -
Commission for the Transportation Disadvantaged (CID) Trip and
Equipment Grant Program
55.001
20724618401/20724638401 /AQB16
156,387
Total CSFA
596,838
Commission for the Transportation Disadvantaged (CID) Planning
Grant Program
55.002
20724621401/ AQB39
92
-
Commission for the Transportation Disadvantaged (CID) Planning
Grant Program
55.002
20724621401 / AQ034
17,402
Total CSFA
17,494
Aviation Development Grants
55.004
206430 -1 / A1935
6,615
-
Aviation Development Giants
55.004
414298- 1/AOV99
14,481
-
Aviation Development Grants
55.004
414299 -1 / AOR09
37,279
-
Aviation Development Grants
55.004
414299 -1 / AOR09
106,775
-
Aviation Development Grants
55.004
425515 -1 / AQ 122
400
Total CSFA
165,550
Public Transit Block Grant Program
55.010
410139 -I / AOW93
902,706
-
Intermodal Development Program
55.014
420353 -1 / APF60
156,209
-
State Infrastructure Bank
55.020
420655- 2 /EIF59
1,875,930
-
Transpor tation Regional Incentive Program (TRIP)
55.026
425477 -1
2,914,908
Total Florida Department of Transportation
6,629,635
Florida Department of Children and Families
Homeless Challenge Grant
60.014
HFZ1D
$ 25,887
$ 10,324
Public Safety, Mental Health, and Substance Abuse Local
Matching Grant
60.115
LHZ25
22,261
Total Florida Department of Children and Families
48,148
10,324
Florida Department of Health
County Grant Awards
64.005
C801 I
18,936
-
County Grant Awards
64.005
C9011
16,090
Total Florida Department of Health
35,026
(Continued)
174
COLLIER COUNTY, FLORIDA
SCHEDULE OF EXPENDITURES OF
FEDERAL AWARDS AND STATE PROJECTS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2011
175
CFDA #1
Disbursements
Federal or State Grautor/PassThrough Graator Program Title
CSFA #
Grant/Contract Number
Expenditures
Subrecipients
Florida Department of Elder Affairs
Area Agency on Aging for Southwest Florida, Inc:
Home Care for the Elderly
65.001
HCE 203.10
2,922
—
Home Care for the Elderly
65.001
HCE 203.11
317
Total CSFA
3,239
Alzheimer's Respire Services
65.004
ADI 203.10
101,842
—
Alzheimees Respite Services
65.004
ADI 203.11
41,356
Total CSFA
143,198
Community Care for the Elderly (CCE)
65.010
CCE 203.11
135,644
—
Community Care for the Elderly (CCE)
65.010
CCE 203. I0
544,546
Total CSFA
680,190
Total Florida Department of Elder Affairs
826,627
Florida Fish and Wildlife Conservation Commission
Florida Boating Improvement Program
77.006
08079
$ 276,492
$ —
Florida Boating Improvement Program
77.006
10235
11,980
Total Florida Fish and Wildlife Conservation Commission
288,472
TOTAL EXPENDITURES OF STATE FINANCIAL ASSISTANCE
$ 8,739,603
$ 53,025
175
Collier County, Florida
Notes to the Schedule of Expenditures of Federal
Awards and State Projects
Year Ended September 30, 2011
1. Basis of Presentation
The accompanying Schedule of Expenditures of Federal Awards and State Projects (the
Schedule) includes the Federal and State grant activity for Collier County, Florida (the County)
and is presented on the modified accrual basis of accounting for expenditures accounted for in
the governmental funds and the accrual basis of accounting for expenditures in proprietary funds.
Under the modified accrual basis, revenue is recognized if it is both measurable and available for
use during the fiscal year and expenditures are recognized in the period liabilities are incurred, if
measurable. Under the accrual basis, expenditures are recognized in the period liabilities are
incurred.
The information in the schedule is presented in accordance with the requirements of U.S. Office
of Management and Budget (OMB) Circular A -133, Audits of States, Local Governments, and
Non - Profit Organizations, and Section 215.97, Florida Statutes. Therefore, some amounts
presented in the Schedule may differ from amounts presented, or used in the preparation of, the
basic financial statements for the fiscal year ended September 30, 2011.
2. State Infrastructure Bank Loan
Collier County received a $12,000,000 State Infrastructure Bank Loan from the Florida
Department of Transportation in fiscal year 2008 for construction of the 1- 75/lmmokalee Road
interchange. The Florida Department of Transportation included this project with their
concurrent widening of I -75 and retained the loan proceeds to fund the project. Accordingly, the
County's expenditures for purposes of reporting on the Schedule consist of principal loan
repayments only ($1,875,930 for fiscal year 2011) as no proceeds were received under the loan
and no project expenditures were incurred or paid directly by the County. The current balance of
the loan as of September 30, 2011 is $6,327,545.
1205- 1362396 176
Collier County, Florida
Notes to the Schedule of Expenditures of Federal
Awards and State Projects (continued)
2. State Infrastructure Bank Loan (continued)
The repayment schedule for this loan is as follows:
Payment Date Principal
10/1/2008
1,957,377
10/1/2009
1,839,148
10/1/2010
1,875,930
10/1/2011
1,913,449
10/1/2012
4,414,096
$ 12,000,000
3. Contingency
Interest Total
82,623
200,852
164,070
126,551
88,282
$ 662,378
2,040,000
2,040,000
2,040,000
2,040,000
4,502,378
$ 12,662,378
The grant revenue amounts received are subject to audit and adjustment. If any expenditures or
expenses are disallowed by the grantor agencies as a result of such an audit, any claim for
reimbursement to the grantor agencies would become a liability of the County. In the opinion of
management, all grant expenditures are in compliance with the terms of the grant agreements and
applicable federal and state laws and regulations.
4. Negative Figures on the Schedule of Expenditures
Negative expenditures reported in the Schedules of Expenditures of Federal Awards and State
Financial Assistance are a result of corrections which reduced expenditures in one grant and
increased expenditures in another grant or funding source. Although the current expenditures on
a grant may be negative, the total of all expenditures on the grant is expected to be positive over
its total period of performance.
1205- 1362396 177
Collier County, Florida
Schedule of Findings and Questioned Costs
For the Year Ended September 30, 2011
Part I — Summary of Auditor's Results
Financial Statements Section
Type of auditor's report issued: Unqualified
Internal control over financial reporting:
Material weakness(es) identified? Yes X No
Significant deficiency(ies) identified Yes X None reported
Noncompliance material to financial
statements noted? Yes X No
Federal Awards and State Projects Section
Internal control over major programs:
Material weakness(es) identified? X Yes No
Significant deficiency(ies) identified Yes X None reported
Type of auditor's report issued on compliance Adverse for the CDBG - Entitlement Grants
for major programs: Cluster (CFDA# 14.218 and CFDA #
ARRA - 14.253) and the Summer Food
Service Program for Children (CFDA#
10.559); Qualified for the Community
Development Block Grant/State's Program
and Non - Entitlement Grants in Hawaii
(State - Administered Small Cities Program)
(CFDA# 14.228), the ARRA: Homelessness
Prevention and Rapid Re- Housing Program
(CFDA# ARRA- 14.257), the State Housing
Initiatives Partnership Program (CSFA#
52.901), the Florida Boating Improvement
Program (CSFA #77.006), and the
Community Care for the Elderly Program
(CSFA #65.010); and Unqualified for all
other major federal programs and state
projects
1205- 1362396 178
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Any audit findings disclosed that are required to
be reported in accordance with section .510(a) of
OMB Circular A -133, Section 215.97, Florida
Statutes, and Chapter 10.550, Rules of the
Auditor General, State of Florida? X Yes No
Identification of major federal programs:
Federal Programs
Federal Agency/Name of Federal
CFDA Number Program
14.218, ARRA- 14.253 U.S. Department of Housing and Urban
Development:
CDBG — Entitlement Grants Cluster
14.228 Community Development Block
Grant / State's Program and Non -
Entitlement Grants in Hawaii
(State - Administered Small Cities
Program) (DRI)
ARRA - 14.257 ARRA: Homelessness Prevention and
Rapid Re- housing Program (HPRP)
(Recovery Act Funded)
15.226 U.S. Department of the Interior Bureau of
Land
Management:
Payment in Lieu of Taxes
11.555 U.S. Department of Commerce:
Public Safety Interoperable
Communications Grant
Program
20.106 U.S. Department of Transportation:
Airport Improvement Program
1205- 1362396 179
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
97.067 U.S. Department of Homeland Security:
Homeland Security Grant Program
10.559 U.S. Department of Agriculture:
Summer Food Service Program for
Children
81.128 U.S. Department of Energy
Energy Efficiency and Conservation
Block Grant
Program (EECBG) (Recovery Act
Funded)
1205- 1362396 180
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Identification of major state projects:
State Projects
CSFA Number State Agency/Name of State Project
52.901 Florida Housing Finance Corporation:
State Housing Initiatives Partnership Program
(SHIP)
55.001 Florida Department of Transportation:
Commission for the Transportation Disadvantaged
(CTD) Trip and Equipment Grant Program
55.020 State Infrastructure Bank Loan Program
55.026 Transportation Regional Incentive Program
(TRIP)
65.010 Florida Department of Elder Affairs:
Community Care for the Elderly
77.006 Florida Fish and Wildlife Conservation
Commission:
Florida Boating Improvement Program
Dollar threshold used to distinguish between
Type A and Type B programs:
• Federal Programs $625,845
• State Projects $300,000
Auditee qualified as low -risk auditee? Yes X No
1205- 1362396 181
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Part II — Financial Statement Findings Section
This section identifies the significant deficiencies, material weaknesses, fraud, illegal acts,
violations of provisions of contracts and grant agreements, and abuse related to the financial
statements for which Government Auditing Standards require reporting.
No such matters were identified.
Part III — Federal Awards and State Projects
Findings and Questioned Costs Section
This section identifies the audit findings required to be reported by Circular A -133
section .510(a), Section 215.97, Florida Statutes, and Chapter 10.550, Rules of the Auditor
General, State of Florida, such as material weaknesses, significant deficiencies, and material
instances of noncompliance, including questioned costs, as well as any abuse findings involving
federal awards or state projects that are material to a major program.
Finding 2011 -1
Federal Program Information
U.S. Department of Housing and Urban Development
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No.'s 14.218, ARRA- 14.253
Award No. B- 04 -UC -12 -0016, Award Year —
2004
Award No. B- 02 -UC -12 -0016, Award Year —
2002
Award No. B- 08 -UC -12 -0016, Award Year —
2008
Award No. B- 08 -UN -12 -0003, Award Year —
2009
Award No. 13- 10 -UC -12 -0016, Award Year —
2010
Award No. B- 09 -UC -12 -0016, Award Year —
2009
Award No. ARRA B- 09 -UY -12 -0016, Award
Year — 2009
1205- 1362396 182
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Community Development Block Grant/State's Program and Non - Entitlement Grants in Hawaii
(State - Administered Small Cities Program) (DRI)
CFDA No. 14.228
Award No. 08DB-D3-09-2 1 -01 -A03, Award Year — 2008
Award No. 10- DB- D4- 09- 21- 01 -K09, Award Year — 2010
ARRA: Homelessness Prevention and Rapid Re- Housing Program (HPRP)
CFDA No. ARRA — 14.257
Award No. ARRA S09 -UY -12 -0024, Award Year — 2009
Criteria
Allowable Costs; Cash Management: In accordance with OMB Circular A -102 Common Rule,
the County's methods and procedures for transferring funds should minimize the time elapsing
between the transfer to the County of grant funds and when the disbursement was paid by the
County. In addition, when awards are funded on a reimbursement basis, costs for which
reimbursement was requested should be paid prior to the date of the reimbursement request.
Condition /Context
For the CDBG — Entitlement Grants Cluster program and the Community Development
Block/Grant State's Program and Non - Entitlement Grants in Hawaii (State- Administered Small
Cities Program) (DRI), we noted several instances listed below where there was a significant
time lag between when the County paid for disbursements and when the disbursement was
requested for reimbursement.
1205- 1362396 183
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Grant
Amount of
Cash
Drawdown
Date of Request
for Cash
Drawdown
Date of Oldest
Expenditure
Paid by
County in
Cash
Drawdown
Difference
in Days
NSP CDBG
1,052,304.06
6/2/2011
1/31/2010
487
NSP CDBG
818,750.63
7/1/2011
6/24/2010
372
NSP CDBG
179,100.35
7/1/2011
7/8/2010
358
CDBG
233,839.26
2/24/2011
7/9/2010
230
CDBG
125,762.40
2/15/2011
9/28/2010
140
CDBG
319,009.64
2/15/2011
9/28/2010
140
CDBG
74,448.22
2/24/2011
4/24/2009
671
CDBG
55,000.00
2/15/2011
11/18/2010
89
CDBG
100,427.62
9/21/2011
4/28/2011
146
CDBG
103,474.00
9/23/2011
4/13/2011
163
DRI
40,741.48
3/3/2011
7/9/2010
237
Further for the CDBG — Entitlement Grants Cluster program, we noted items were certified to be
100% complete by contractors, were requested for full payment in signed affidavits, and
authorized for full payment by Housing, Human & Veteran Services (HHVS) staff, who certified
on the disbursement authorization form that a site inspection was conducted and the work was
100% complete, without all work having been completed for 24 homes, as observed during
physical inspections of the NSP properties by the Internal Audit Department of the Clerk of the
Circuit Court. The bid line value for incomplete work ranged from $1,038 to $12,101 across all
findings, and was not specific to one contractor.
Also, upon Internal Audit's review of new air conditioning systems installed versus the bid
specifications, it was noted that four systems did not conform to the bid requirements and one
could not be verified. The systems in question required SEER and/or heat kilowatt ratings that
were higher than the actual ratings of the systems installed by the contractors. The purpose of
using certain minimum Energy Star and SEER ratings for A/C systems used in the rehabilitation
process is to ensure the utility bills will remain affordable for the homeowner, as required by
HUD grant guidelines.
1205- 1362396 184
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Other substitutions were also noted, for example: a sink base cabinet was not removed and
replaced per specifications in order to save the granite counter top from being damaged. The
project manager and contractor decided to install a new tub in one of the bathrooms as a
substitute for the work not performed in the kitchen, but a change order was never completed;
therefore, the substitution was not approved.
In addition, Internal Audit noted in their investigation report that five homeowners received lawn
care services for three months after their purchase of an NSP property with a value of $1,380.
The HHVS department found the error and requested the funds be reimbursed to the county for
the services from each homeowner in letters dated February 4, 2011. To date, no funds have been
reimbursed to the County from the homeowners; however, it was further noted that the
contractor was never paid for these services by the County.
During our compliance testing over the activities allowed or unallowed/allowable costs /costs
principles attributes, we noted 10 expenditures that were for rehabilitation work for properties
that were physically inspected by Internal Audit where the work was not completed or
unapproved substitutions were made.
Also, we noted per review of the details for the cash draw downs, that part of the request for
reimbursement were for rehabilitation expenditures on properties that were investigated by
Internal Audit and determined to have questioned costs associated with them for work that was
paid for, but was not complete.
Finally, for the "ARRA: Homelessness Prevention and Rapid Re- Housing Program (HPRP) ", we
noted that for one drawdown request dated July 5, 2011, the drawdown request was made prior
to the check date of the initial expenditure, which was July 6, 2011. As such, the funds were not
expended prior to the drawdown request.
Questioned Costs
For the CDBG — Entitlement Grants Cluster program, we noted total questioned costs of
$158,559 Further, for the ARRA: Homelessness Prevention and Rapid Re- Housing grant
program, we noted total questioned costs of $16,370.
1205- 1362396 185
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Cause /Effect
Drawdown or reimbursement requests were submitted to the grantor significantly past the time
that the County paid for the qualifying expenditures. There is a lack of a process to minimize the
time between disbursement and reimbursement request. In addition, drawdown or reimbursement
requests were submitted to the grantor prior to the County incurring and paying for qualifying
expenditures. This could result in reimbursement for unallowable or unsupported costs. Overall,
these resulted in non - compliance with the cash management requirements of the grant programs.
In addition, expenditures were paid by the County for rehabilitation work that was incomplete.
Internal controls over rehabilitation activities and the related approval process were not designed
or operating effectively. Signing statements saying that work is 100% complete when it is not
could result in funds being expended and requested for reimbursement for work that is not
completed.
Recommendation
The County should implement procedures that minimize the time elapsing between the request
for a cash drawdown and the time that the disbursements are paid by the County and that the
personnel administering the grant program comply with the County's established process,
whereby qualifying expenditures are incurred and paid for prior to requesting reimbursement
from the grantor. Also, the County should implement internal control procedures to inspect all
work prior to authorizing any payment requests to ensure that contractors have completed all
work according to the bid specifications.
Views of Responsible Officials and Planned Corrective Action
Management concurs with the recommendation of the auditors. In light of continuing audit
findings, internal audit review and other actions management was made aware of, the County
replaced the prior Director in Housing, Human and Veteran Services (HHVS) with a top
management team member in late August 2011 to restructure the entire HHVS Department and
implement effective controls, processes and procedures.
Management concurs with the recommendation of the auditors. In light of continuing audit
findings, internal audit review and other actions management was made aware of, the County
replaced the prior Director in Housing, Human and Veteran Services (HHVS) with a top
management team member in late August 2011 to restructure the entire HHVS Department and
implement effective controls, processes and procedures.
1205- 1362396 186
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Realizing that this alone was not enough and wanting to effect changes throughout the entire
organization, County Manager, Leo Ochs, submitted a grants reorganization plan to the Board of
County Commissioners on January 30, 2012. In effect, all administrative grant compliance
functions were centralized at the corporate level under the Office of Management and Budget
(OMB).
This centralization will allow the entire organization to benefit from the substantial grants
accounting and compliance expertise that exist within that operation. While responsibilities for
grant program management and service delivery will remain with the operating units, the key
areas of grant compliance such as cash management, procurement, monitoring, reconciliation,
and reporting will be centrally managed and monitored across the agency.
OMB will implement this centralized grants management model in several phases over time. The
immediate focus is bringing obvious noncompliant activities, such as identified in this Single
Audit Report and prior years' reports back into adherence with grantor requirements.
OMB staff will become fully imbedded in the Agency's day to day administrative grant
functions and existing grants accountants serving under the Administrative Services Division
will be reassigned to the OMB. These employees will be deployed in key operating units to
implement consistent business processes and internal controls and carry out corrective actions.
With specific reference to the CDBG -NSP program, on December 14, 2011, agenda item IOA
the Board of County Commissioners approved a NSP strategy and associated implementation
action plan presented by HHVS. The purpose of this process is to extract Collier County from
the day -to -day operations of the NSP program by outsourcing the remaining homes to a local
agency for continuance of the program by a qualified agent. On February 28, 2012, revised
Action Plans will be submitted to the Board for approval and subsequent submittal to the U.S.
Department of Housing and Urban Development.
OMB internal controls will be developed to monitor that draws are completed on a timely basis,
no less than quarterly with a documented review of the draw amount and backup to verify that
checks have cleared prior to drawing federal funds, the draw amount reconciles to the general
ledger, work has been completed with no outstanding concerns by the Clerk, and appropriate
program income has been applied if applicable. The authorization form which verifies that work
is 100% completed will include additional backup of photos to document the work as complete
and a second attestation that the verification of work completed is true and accurate by support of
photos.
1205 - 1362396 187
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Finding 2011 -2
Federal Program Information
U.S. Department of Housing and Urban Development
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No.'s 14.218, ARRA- 14.253
Award No. B- 04 -UC -12 -0016, Award Year —
2004
Award No. B- 02 -UC -12 -0016, Award Year —
2002
Award No. B- 08 -UC -12 -0016, Award Year —
2008
Award No. B- 08 -UN -12 -0003, Award Year —
2009
Award No. B- 10 -UC -12 -0016, Award Year —
2010
Award No. B- 09 -UC -12 -0016, Award Year —
2009
Award No. ARRA B- 09 -UY -12 -0016, Award Year — 2009
Community Development Block Grant/State's Program and Non - Entitlement Grants in Hawaii
(State- Administered Small Cities Program) (DRI)
CFDA No. 14.228
Award No. 081313- 133- 09- 21- 01 -A03, Award Year — 2008
Award No. 10- 1313- 134- 09- 21- 01 -K09, Award Year — 2010
Florida Housing Finance Corporation (the Corporation)
State Housing Initiatives Partnership Program (SHIP)
CSFA No. 52.901
Award No. FY08 -09, Award Year — 2008
Criteria
Reporting. For the CDBG — Entitlement Grants Cluster program, per the NSP program
regulations contained in the Federal Register, each grantee must submit a quarterly performance
report, as HUD prescribes, no later than 30 days following the end of each quarter, beginning 30
days after the completion of the first full calendar quarter after grant award and continuing until
the end of the 15th month after initial receipt of grant funds. In addition to this quarterly
performance reporting, each grantee will report monthly on its NSP obligations and expenditures
beginning 30 days after the end of the 15th month following receipt of funds, and continuing
until reported total obligations are equal to or greater than the total NSP grant. After HUD has
1205- 1362396 188
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
accepted a report from a grantee showing such obligation of funds, the monthly reporting
requirement will end and quarterly reports will continue until all NSP funds (including program
income) have been expended and those expenditures are included in a report to HUD.
The County received Federal program funds as a subgrantee of the State under the Community
Development Block/Grant State's Program and Non - Entitlement Grants in Hawaii (State -
Administered Small Cities Program) (DRI). Per review of the State's reporting guidelines, the
subgrantee is required to submit a monthly status report.
For the State Housing Initiatives Partnership Program (SHIP), we noted the following reporting
requirements:
• In accordance with Section 420.9075(10), Florida Statutes, each county or eligible
municipality shall submit to the Corporation by September 15 of each year a report of its
affordable housing programs and accomplishments through June 30, immediately
preceding submittal of the report.
• Annual report for the Closeout Fiscal Year (2010/2011).
• The local SHIP administrator's tracking system and annual reports must exactly match
the information recorded in the local city or county's general ledger.
• SHIP administrators, therefore, are required to regularly reconcile their tracking system
with the local finance department's general ledger. They should meet with the director of
their finance department to create a process that will ensure compliance with the single
audit act.
Condition/Context
For the CDBG — Entitlement Grants Cluster program, we selected quarterly reports for the NSP
program to test and noted that the reports were submitted by the County and then rejected to be
modified as the amounts reported did not agree to the County's general ledger, therefore, the
reports could not be audited.
We noted that for 6 of our testing selections for the Community Development Block/Grant
State's Program and Non - Entitlement Grants in Hawaii (State- Administered Small Cities
Program), which were for months prior to July 2011, the monthly status reports were not
reconciled to the general ledger and a reconciliation was not provided. Subsequent to July 2011
we noted that these reports were reconciled to the general ledger.
1205- 1362396 189
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Finally, for the SHIP grant program, the County received a letter from the Florida Housing
Finance Corporation stating that the County was not in compliance with SHIP statutory
guidelines as the Annual Report was not submitted by the deadline. Further, we obtained a copy
of the Annual Report and noted that the financial information included in the report was not
reconciled to the County's general ledger. Accordingly, we were unable to validate the amount
of expenditures reported in the Annual Report.
Questioned Costs
N/A
Cause /Effect
The reports submitted were not subjected to a thorough supervisory review to ensure accuracy
and completeness, including verification that amounts reported agreed to the accounting records
or were appropriately reconciled, if necessary. This could result in incorrect and/or inconsistent
information between the reports filed and the underlying financial records and indicates that the
County may not be in compliance with the provisions of the grant programs. Further, the SHIP
grant program Annual Report was not submitted by the deadline. Internal controls with respect to
reporting were not operating effectively.
Recommendation
The County should implement internal control procedures that require that reports be reconciled
to the general ledger and reviewed and approved prior to being filed with the grantor. In addition,
procedures should be in place to ensure that the reports are submitted by the deadline.
Views of Responsible Officials and Planned Corrective Action
Management concurs with this recommendation. With specific reference to the SHIP program,
under the direction of the newly placed Director in HHVS, one of our grant accountants worked
closely with the SHIP Technical Advisor to complete, revise and re- submit annual reports for
Fiscal Years 2006/2007, 2007/2008, and 2008/2009. These reports were presented to and
approved by the Board of County Commissioners on February 14, 2012. HHVS will continue the
use of the Technical Advisor as directed by HUD in conjunction with the Office of Management
and Budget.
With respect to the NSP program, all prior reports have been resubmitted and are awaiting
review by the grantor agency.
1205- 1362396 190
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Overall, centralization of our key areas of grant compliance, internal controls, general ledger
reconciliations and reporting will be implemented by the County through our newly revamped
Grants Management Office under the Office of Management and Budget. See Finding 2011 -1 for
complete action plan.
Finding 2011 -3
Federal Program Information
U.S. Department of Housing and Urban Development
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No.'s 14.218, ARRA- 14.253
Award No. B- 04 -UC -12 -0016, Award Year —
2004
Award No. B- 02 -UC -12 -0016, Award Year —
2002
Award No. B- 08 -UC -12 -0016, Award Year —
2008
Award No. B- 08 -UN -12 -0003, Award Year —
2009
Award No. B- 10 -UC -12 -0016, Award Year —
2010
Award No. B- 09 -UC -12 -0016, Award Year —
2009
Award No. ARRA B- 09 -UY -12 -0016, Award Year — 2009
ARRA: Homelessness Prevention and Rapid Re- Housing Program (HPRP)
CFDA No. ARRA — 14.257
Award No. ARRA S09 -UY -12 -0024, Award Year — 2009
Criteria
Subrecipient Monitoring: OMB Circular A -133 requires that the County maintain internal
controls over subrecipients to ensure that subrecipient activities are monitored, audit findings are
resolved, and the impact of any noncompliance on the County is evaluated. Additionally, the
County should perform procedures to provide reasonable assurance that the subrecipient
obtained required audits and takes appropriate corrective action on audit findings.
Condition/Context
Per review of two subrecipient files under CDBG, we noted that the 2009 audits that had been
obtained showed that both subrecipients had findings in their Single Audits, however, the County
did not address management responses and corrective actions related to the audit findings and
1205 - 1362396 191
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
how they may impact the funding that the County subawards them under the grant program. In
addition, we noted that other audits since the 2009 audits had either not been obtained or
disclosed findings that were not appropriately addressed.
For the HPRP grant program, the County was not obtaining and reviewing audits of
subrecipients, although, the subrecipient stated that they had audited financial statements as part
of their application for the grant subaward.
Therefore, the County did not comply with the subrecipient monitoring requirements of OMB
Circular A -133 and did not have proper internal controls in place over the process.
Questioned Costs
N/A
Cause /Effect
County personnel administering the grant program were not aware of the specific subrecipient
monitoring requirements of OMB Circular A -133. Failure to perform proper monitoring
activities can result in non - compliance with subrecipient monitoring requirements of OMB
Circular A -133 and misuse /misappropriation of grant funding.
Recommendation
We recommend that the County implement internal control policies and procedures to ensure
that proper monitoring of subrecipients occur on an on -going basis including the timely
submission of audit reports and resolution of any audit findings.
Views of Responsible Officials and Planned Corrective Action
Management concurs with this recommendation. An internal control for subrecipient monitoring
will be developed and implemented by OMB. This will include a master schedule of all
subrecipients' fiscal year end dates to assess the appropriate times to request single audit reports.
Collection of reports will be monitored by OMB through an electronic file system no less than
quarterly to ensure subrecipient audit reports have been collected and reviewed. Reviews will be
documented through the development of a review form completed by HHVS staff to assess the
need for further action including any corrective actions plans and a timeline. The follow -up
timeline will become part of the master subrecipient master schedule.
1205 - 1362396 192
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Finding 2011 -4
Federal Program Information
U.S. Department of Housing and Urban Development
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No.'s 14.218, ARRA- 14.253
Award No. B- 04 -UC -12 -0016, Award Year —
2004
Award No. B- 02 -UC -12 -0016, Award Year —
2002
Award No. B- 08 -UC -12 -0016, Award Year —
2008
Award No. B- 08 -UN -12 -0003, Award Year —
2009
Award No. B- 10 -UC -12 -0016, Award Year —
2010
Award No. B- 09 -UC -12 -0016, Award Year —
2009
Award No. ARRA B- 09 -UY -12 -0016, Award
Year — 2009
Community Development Block Grant/State's Program and Non - Entitlement Grants in Hawaii
(State - Administered Small Cities Program) (DRI)
CFDA No. 14.228
Award No. 08DB-D3-09-21 -0 1 -A03, Award Year — 2008
Award No. 10- DB- D4- 09- 21- 01 -K09, Award Year — 2010
Criteria
Special Tests and Provisions: When CDBG funds or CDBG -R funds are used for rehabilitation,
the grantee must ensure that work is properly completed per 24 CFR section 570.506.
Any NSP- assisted rehabilitation of a foreclosed -upon home or residential property shall be
completed to the extent necessary to comply with applicable laws, codes and other requirements
relating to housing safety, quality, or habitability, in order to sell, rent or redevelop such homes
and properties.
Condition/Context
We noted for one of the properties in our testing, 3061 Areca Avenue, there was no evidence that
a pre - rehabilitation inspection was conducted describing the deficiencies to be corrected. Further
we noted 11 properties in our testing, 3061 Areca Avenue, 3402 Seminole Avenue, 3502
Caloosa St., 2224 50th Terrace SW, 4420 19th Avenue SW, 4471 32nd Avenue SW, 3870 4th
Avenue NE, 4814 30th Place SW, 5300 17th Place SW, 2975 4th St. NE, and 3671 18th Avenue
NE, that were certified to be 100% complete by contractors, were requested for full payment in
1205- 1362396 193
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
signed affidavits, and authorized for full payment by Housing, Human & Veteran Services staff,
who certified on the disbursement authorization form that a site inspection was conducted and
the work was 100% complete, without all work having been completed, as observed during
physical inspections of the properties by the Internal Audit Department of the Clerk of the
Circuit Court.
Questioned Costs
N/A
Cause /Effect
County personnel did not thoroughly inspect all work prior to authorizing any payment requests,
therefore, did not have effective internal controls in place over this process Signing statements
certifying that work is 100% complete without having performed a sufficient inspection could
result in funds being dispersed and requested for reimbursement for work not performed.
Recommendation
The County should implement internal control procedures to inspect all work prior to authorizing
any payment requests to ensure that contractors completed all work according to the bid
specifications, contract specifications, and carried out the work in accordance with rehabilitation
standards per 24 CFR section 570.506.
Views of Responsible Officials and Planned Corrective Action
Management concurs with this recommendation. This finding was brought to our attention
during the review by our Internal Auditors. Management took immediate action and internal
control procedures have been implemented within HHVS to address the payments to contractors.
We believe future payments pertaining to the NSP program will be in compliance with special
tests and provisions clauses.
The primary procedural change is to require photos of the components of work being invoiced.
The second signatory will utilize these photographs and proofs of inspections as evidence on
every request for payment, and also, periodically, will perform unscheduled site inspections to
further verify.
Additionally, there will be another layer of oversight due to the centralization of grant
compliance functions under the OMB. See Finding 2011 -1 for full corrective action plan.
1205- 1362396 194
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Finding 2011 -5
Federal Program Information
U.S. Department of Housing and Urban Development
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No.'s 14.218, ARRA- 14.253
Award No. B- 04 -UC -12 -0016, Award Year — 2004
Award No. B- 02 -UC -12 -0016, Award Year — 2002
Award No. B- 08 -UC -12 -0016, Award Year — 2008
Award No. B- 08 -UN -12 -0003, Award Year — 2009
Award No. 13- 10 -UC -12 -0016, Award Year — 2010
Award No. B- 09 -UC -12 -0016, Award Year — 2009
Award No. ARRA B- 09 -UY -12 -0016, Award Year — 2009
Criteria
Procurement, Suspension and Debarment: Verify that procurements provide full and open
competition pursuant to the requirements of OMB Circular A -102.
Condition/Context
We noted one of our testing selections was part of a group bidding process for the rehabilitation
of five homes where draft specifications were given to contractors for bidding, and then later
revised after the bids were awarded to one contractor. These were titled "pencil bids" by the
Housing Department Rehabilitation Specialist who later made revisions to bid specifications and
allowed the winning contractor to adjust its line item pricing. It was further noted that the
winning contractor increased certain line items within the bid even when the specifications on
the final bid were unchanged from the first set. The bid totals for the jobs did not increase or
decrease, only line items within the bid were changed. Further, this was also found by the
Internal Audit Department of the Clerk of the Circuit Court in their investigation over 24 NSP
properties owned by the County to rehabilitate as there were instances of invoices that were paid
for work that was not complete (see finding 2011 -2).
Questioned Costs
N/A
1205- 1362396 195
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Cause /Effect
This process is considered to be in violation of the County's procurement policy and not in
compliance with the procurement, suspension and debarment requirements of OMB Circular
A -102 since all contractors were not given the opportunity to competitively bid on the same set
of specifications. If all interested parties were given the opportunity to re -bid on the final
specifications, the job(s) may have been awarded to a different contractor at a lower cost.
Therefore, internal controls over the procurement, suspension, and debarment requirement were
not operating effectively.
Recommendation
We recommend that the County implement proper internal controls to ensure that the bid process
is competitive and fair to all interested parties by allowing them to bid on the same specifications
as required by the County's procurement policy and OMB Circular A -102.
Views of Responsible Officials and Planned Corrective Action
Management concurs with this recommendation. This finding was brought to our attention
during the review by our Internal Auditors. Management took immediate action and internal
control procedures have been implemented within HHVS to address proper procurement
procedures.
Additionally, OMB and the County Purchasing Department has begun development of a
coordination plan for all grant procurements which includes OMB review of all formal
solicitations and further rollout of the Grants Requisition process to HHVS. The Grants
Requisition process serves as an additional review by OMB staff versed in grant compliance
against grants agreements to ensure any special grantor procurement requirements have been
met.
Finding 2011 -6
Federal Program Information
U.S. Department of Housing and Urban Development
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No.'s 14.218, ARRA- 14.253
Award No. B- 04 -UC -12 -0016, Award Year — 2004
Award No. B- 02 -UC -12 -0016, Award Year — 2002
1205- 1362396 196
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Award No. B- 08 -UC -12 -0016, Award Year
— 2008
Award No. B- 08 -UN -12 -0003, Award Year
— 2009
Award No. B- 10 -UC -12 -0016, Award Year
— 2010
Award No. B- 09 -UC -12 -0016, Award Year
— 2009
Award No. ARRA B- 09 -UY -12 -0016, Award Year — 2009
Criteria
Program Income and Cash Management: Revenue received by a state, unit of general local
government, or subrecipient (as defined at 24 CFR 570.500(c)) that is directly generated from the
use of CDBG funds (which term includes NSP grant funds) constitutes CDBG program income.
To ensure consistency of treatment of such revenue, the definition of program income at 24 CFR
570.500(a) shall be applied to amounts received by states, units of general local government, and
subrecipients. However, Section 2301(d)(4) imposes certain limitations and requirements that
necessitate an alternative requirement to govern the use of program income generated by
activities carried out pursuant to Section 2301(c). The limitations and requirements are based on
the NSP activity that generated the program income and on the date the income is received. In
addition, Section 2301(d)(4) requires any revenue from the sale, rental, redevelopment,
rehabilitation or any other eligible use of NSP funds to be provided to and used by the state or
unit of local general government. This includes revenue received by a private individual or other
entity that is not a subrecipient. Program income received before July 30, 2013, may be retained
by the state or unit of general local government if it is treated as additional CDBG funds and
used in accordance with the requirements of Section 2301. Furthermore, as provided under 24
CFR 85.21 for entitlements, grantees and subrecipients shall disburse program income before
requesting additional cash withdrawals from the U.S. Treasury.
Condition/Context
At the end of FY 2010 there was a total of $725,320.37 of program income that had not been
considered and adjusted against future cash draws that was generated from CDBG activities.
During FY 2011, we noted there were three CDBG cash drawdowns that occurred during FY
2011. Per review of the first draw, the date of the request for reimbursement was on June 2,
2011. Based on this date and review of the program income population for CDBG, we noted
additional program income received during FY 2011 as of 6/2/11 of $259,378.63, resulting in a
total amount of program income (FY 2010 & FY 2011) prior to this cash draw of $984,699.00.
We noted per review of the cash drawdown details that the County only applied $725,315.86 of
program income to the request as oppose to the whole amount reflected in the general ledger of
$984,699.00. Further, the last two cash draws related to CDBG during FY 2011 were requested
on July 1, 2011 and did not have any program income that was drawn against.
1205 - 1362396 197
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Questioned Costs
$259,378.63
Cause /Effect
It appears that CDBG program income not adjusted from (reduced) future cash draws. Internal
controls with respect to program income were not operating effectively.
Recommendation
We recommend that the County implement procedures to verify that program income received is
properly adjusted to future cash draw downs.
Views of Responsible Officials and Planned Corrective Action
Management concurs with the recommendation. As of February 1, 2012 the Office of
Management and Budget has been expanded to oversee grants compliance countywide.
Standardized project to date tracking protocols and forms will be implemented to support
accurate general ledger reconciliations and application of program income prior to
reimbursement (draw down) requests in a manner which supports a successful audit trail
including proper backup that any grantor system failures are consistently documented and if
possible acknowledged by the grantor agency.
Finding 2011 -7
State Program Information
Florida Fish and Wildlife Conservation Commission
Florida Boating Improvement Program
CSFA No. 77.006
Award No. 08079, Award Year — 2008
Criteria
Matching: Per Florida Boating Improvement Program guidelines, applicants must furnish some
form of non -cash match (in -kind service) to the project. Non -cash match may include the cost of
administrative /contract management, engineering /construction management, labor, materials,
1205- 1362396 198
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
and equipment provided through in -house resources of the Applicant. Applicants may not
provide more than 5% of the total project cost for project administration and 10% of the total
project cost for project engineering/construction management.
Condition/Context
We noted that there were in -kind contributions of $20,000 and $60,000 for administration and
project management, respectively, included in the final submitted report for the FBIP grant
program. However, we were unable to obtain evidence to substantiate the valuation and
calculation of the in -kind contributions.
Questioned Costs
$80,000
Cause /Effect
The final report submitted was not adequately reviewed to ensure accuracy and completeness,
including verification that in -kind contribution amounts reported were appropriately
substantiated by accounting records. Internal controls with respect to matching were not
operating effectively.
Recommendation
The County should implement internal control procedures that require that amounts included in
final submitted reports be adequately substantiated and reconciled to the accounting records and
reviewed and approved prior to being filed with the grantor.
Views of Responsible Officials and Planned Corrective Action
Management concurs with this recommendation. The Coastal Zone Management office is
preparing a revised invoice for reimbursement and assistance will be provided to staff by our
Grants Management Office to facilitate their understanding correct substantiation and
reconciliation of accounting records prior to submission of the revised invoice.
Specifically, OMB will implement the use of standard in -kind tracking forms and protocols
(consistent with the payroll calendar schedule) for staff to document staff time used as in -kind.
1205- 1362396 199
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
OMB will meet with CZM staff to develop roles and responsibilities as well as central electronic
file location to monitor no less than quarterly that appropriate documentation is completed for
staff time, materials and supplies.
Finding 2011 -8
Federal /State Program Information
Federal Agencies/Program:
U.S. Department of Housing and Urban Development
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No.'s 14.218, ARRA- 14.253
Award No. B- 04 -UC -12 -0016, Award Year —
2004
Award No. B- 02 -UC -12 -0016, Award Year —
2002
Award No. B- 08 -UC -12 -0016, Award Year —
2008
Award No. B- 08 -UN -12 -0003, Award Year —
2009
Award No. B- 10 -UC -12 -0016, Award Year —
2010
Award No. B- 09 -UC -12 -0016, Award Year —
2009
Award No. ARRA B- 09 -UY -12 -0016, Award
Year — 2009
Community Development Block Grant/State's Program and Non - Entitlement Grants in Hawaii
(State- Administered Small Cities Program) (DRI)
CFDA No. 14.228
Award No. 08DB-D3-09-2 1 -0 1 -A03, Award Year — 2008
Award No. 10- DB- D4- 09- 21- 01 -K09, Award Year — 2010
State Agencies/Programs:
Florida Department of Elder Affairs
Community Care for the Elderly (CCE)
CSFA No. 65.010
Award No. CCE 203.11, Award Year — 2011
Award No.CCE 203. 10, Award Year — 2010
Florida Housing Finance Corporation
State Housing Initiatives Partnership Program (SHIP)
CSFA No. 52.901
1205- 1362396 200
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Award No. FY08 -09, Award Year — 2008
Criteria
Allowable Costs: Compensation for personnel services rendered in connection with Federal
awards must be documented and supported as described in OMB Circular A -87, Cost Principles
for State, Local and Indian Tribal Governments (A -87). Additionally, pursuant to the SHIP
Program Manual and the State of Florida's Part Four Compliance Supplement for the CCE
program, administrative costs for the SHIP and CCE state programs should also be in
conformance with A -87. According to A -87, the standards regarding time distribution are in
addition to the payroll documentation and require the following:
• Charges to Federal awards for salaries and wages, whether treated as direct or indirect
costs, will be based on payrolls documented in accordance with the generally accepted
practice of the governmental unit and approved by responsible official(s) of the
governmental unit.
Where employees are expected to work solely on a single Federal award or cost
objective, charges for their salaries and wages will be supported by periodic certifications
that the employees worked solely on the program for the period covered by the
certification. These certifications will be prepared at least semi - annually and will be
signed by the employee or supervisory official having first -hand knowledge of the work
performed by the employee.
Where employees work on multiple activities or cost objectives, a distribution of their
salaries or wages will be supported by personnel activity reports or equivalent
documentation which meets the following standards (unless a statistical system or other
substitute system has been approved by the cognizant Federal agency):
a) must reflect an after - the -fact distribution of the actual activity of each employee,
b) must account for the total activity for which each employee is compensated,
c) must be prepared at least monthly and must coincide with one or more pay periods,
and
d) must be signed by the employee.
e) Budget estimates or other distribution percentages determined before the services are
performed do not qualify as support for charges to Federal awards but may be used
for interim accounting purposes.
1205- 1362396 201
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Condition/Context
During our testing over payroll, we could not obtain sufficient evidence that the time allocated
towards grant programs per time sheets was actual time the employee spent working on the grant
programs.
Questioned Costs
Total salaries and related costs for the FY 2011 time period are summarized as follows:
CDBG (CFDA No. 14.218)
$
577,627
DRI (CFDA No. 14.228)
$
162,652
SHIP (CSFA N0. 52.901)
$
37,822
CCE (CSFA No. 65.010)
$
251,771
Cause /Effect
Payroll allocations to grant programs were not supported by detailed time records. As such, these
payroll costs are unsupported. This could result in reimbursement for unallowable or
unsubstantiated costs.
Recommendation
We recommend that the County implement effective internal controls to ensure that actual time
worked by an employee is charged to the grant programs.
Views of Responsible Officials and Planned Corrective Action
HHVS continues to follow the procedure for charging grants staff time via biweekly timesheets,
signed by the employee and management, and reflecting actual time spent on the grants.
However, it was determined by this finding that the procedures were not working as some of the
staff were changing formulas within the spreadsheets and estimating their time. The department
has implemented one spreadsheet that will be used by all staff members and the account strings
will be verified by the accounting supervisor prior to forwarding to Human Resources for entry
into SAP. Additionally, assistance will be provided by OMB via review of the current processes
and procedures and the tools used by staff to perform their grant payroll reporting.
1205- 1362396 202
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Finding 2011 -9
State Program Information
Florida Fish and Wildlife Conservation Commission
Florida Boating Improvement Program
CSFA No. 77.006
Award No. 08079, Award Year — 2008
Criteria
Reporting: Per review of the State's reporting guidelines, the subgrantee is required to submit
monthly progress reports from the award date of the grant until such time as the Contractor's
Certification of Completion is signed by the contractor and submitted to the Florida Fish and
Wildlife Conservation Commission. The compliance supplement requires that performance
reports are complete and accurate, which includes a requirement that amounts reported be in
agreement with accounting records that support the audited financial statements and the SEFA.
Condition/Context
We noted during our review and testing of the final invoice that the Contractor's Certification of
Completion, which was signed by the contractor, was submitted to the Florida Fish and Wildlife
Conservation Commission on November 9, 2011, however, no progress reports were submitted
after January 2011, during which month construction was completed. As such, no monthly
progress reports were submitted for approximately 10 months.
Questioned Costs
N/A
Cause /Effect
Failure to submit the required monthly progress reports resulted in non - compliance with the
reporting requirements of the grant program. Internal controls with respect to reporting were not
operating effectively.
1205- 1362396 203
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Recommendation
The County should establish policies and procedures necessary to ensure that all required reports
are prepared and filed in a timely manner including developing a checklist of required reports
and due dates.
Views of Responsible Officials and Planned Corrective Action
Management concurs with this recommendation. A centralized electronic file system will be put
into place that will serve as a monitoring tool by OMB staff. A master report schedule will
outline all reporting requirements by grantor program and grant contract. Reminders will be sent
to CZM staff to draft required reports. Standard protocol will implement that all reports receive a
documented review by OMB staff prior to submission to the grantor agency. This internal
control will serve to ensure reports are filed timely and that the audit trail includes a copy of the
final submission and documented review.
Finding 2011 -10
Federal Program Information
U.S. Department of Agriculture
Florida Department of Education
Summer Food Service Program for Children
CFDA No. 10.559
Award No. 04 -0804, Award Year — 2011
Criteria
Allowable Costs: Compensation for personnel services rendered in connection with Federal
awards must be documented and supported as described in OMB Circular A -87, Cost Principles
for State, Local, and Indian Tribal Governments (A -87).
Condition/Context
We noted upon review of payroll timecards from the Parks and Recreation Department, the
County Clerk's Finance Department identified and investigated an error noted in the computation
and data entry of overtime hours worked by Summer Food Program personnel. We note that the
fiscal technician that was inputting the time for the Summer Food Program was responsible for
entering the hours worked by each employee. The fiscal technician would enter and approve in
1205- 1362396 204
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
the SAP general ledger system for payroll processing and payment, the data provided by the
manual time card signed by the employee and supervisor of the program. The fiscal technician,
when entering overtime hours into the system, multiplied all overtime hours by 1.5, as they were
unaware that the County's payroll system automatically calculated the increase in rate for hours
classified as overtime hours. Additionally, we noted that an overpayment for the time resulted in
additional employer taxes and Florida Retirement System contributions, as these expenditures
are calculated as a percentage of total pay.
Questioned Costs
$8,517
Cause /Effect
The cause is due to a clerical error going undetected due to the lack of effective supervisory
oversight, which resulted in an overcharge of payroll costs to the program. As such, unallowable
costs were charged to the program. In addition, permissions for both entering data and approving
time in the SAP system was granted to this employee.
Recommendation
We recommend an additional level of review, to compare the hours per the manual timecards to
the timekeeper's entry into the system, and that the timekeeper's access to the payroll module
should not also include approval of time entry. We also recommend proper training of payroll
personnel.
Views of Responsible Officials and Planned Corrective Action
Management concurs with this recommendation. The Human Resource Department (HR) has
implemented additional training to staff entering payroll and supervisors. The content of the first
session included review of federal laws (Fair Labor Standards Act), Compensation CMA, Leaves
of Absence CMA, deadlines, best practices, productive vs. non - productive time, holidays,
compensatory time and overtime. In addition to the training, HR has reviewed all time entries for
the Summer Food Program and is working with the Clerk of Court to resolve the overpayments.
1205- 1362396 205
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Finding 2011 -11
Federal Program Information
U.S. Department of Agriculture
Florida Department of Education
Summer Food Service Program for Children
CFDA No. 10.559
Award No. 04 -0804, Award Year — 2011
Criteria
Allowable Costs; Cash Management: In accordance with OMB Circular A -102 Common Rule, the
related expenditures should be in compliance with the applicable funding techniques as described
in the agreement and when awards are funded on a reimbursement basis, the costs for which
reimbursement was requested were paid prior to the date of the reimbursement request. In
addition, in accordance with OMB Circular A -87, Cost Principles for State, Local, and Indian
Tribal Governments (A -87), costs need to be supported by adequate documentation.
Condition/Context
We note that the meals served on a daily basis are tracked manually at each meal site, and the
manual tracking sheets are sent to the Parks & Recreation Administration Office. Personnel at
the office enter the manual data into an excel spreadsheet, which is then used to summarize the
total meals served and to prepare the cash drawdown requests. We obtained the excel tracking
spreadsheet for the month of June 2011, and while clerically testing it, we noted that the total
number of meals served, plus the total number of meals left over, was more than the total number
of meals delivered for the Naples locations. Additionally, we noted that the total number of
meals left over for both locations were not equal to the total number of meals delivered during
the period, less the number of meals served. As such, we were unable to determine whether the
excel tracking spreadsheet appropriately reflected the number of meals delivered or the number
of meals served. Further, we were unable to obtain sufficient evidence to verify the number of
meals served and reported, and therefore reimbursed, during July 2011 and August 2011.
1205- 1362396 206
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
Questioned Costs
Unable to determine.
Cause /Effect
Drawdown or reimbursement requests were submitted to the grantor that could not be fully
substantiated with evidence that they were qualifying paid expenditures. This could result in
reimbursement for unsubstantiated meals served.
Recommendation
We recommend that the personnel administering the grant program implement procedures to
ensure that reimbursement requests are supported by actual meals served.
Views of Responsible Officials and Planned Corrective Action
Management concurs with the recommendation. Deficiencies in the operation of this program
were brought to our attention during the summer of 2011. Management took immediate action
and implemented a very detailed corrective action plan. A summation of the plan is as follows:
1. Staff has been re- trained to ensure that an understanding of the requirements of the
program and delivery of these requirements to participants are carried out in accordance
with United States Department of Agriculture Summer food Service Program guidelines
without exception. Subsequent training will be held routinely.
2. As mentioned previously, staff are assigned to count the amount of food coming back to
correspond with the POS forms for left -over meals.
3. All meals will contain the required elements for lunch and breakfast and no other foods
will be substituted or added.
4. Current program manager was removed immediately and his responsibilities were
reassigned to his supervisor.
1205- 1362396 207
Collier County, Florida
Schedule of Findings and Questioned Costs (continued)
The supervisor will be the contact person for all future contacts between the Parks and
Recreation Department and representatives of the Florida Department of Education and
the Director of Collier County Parks and Recreation will be added to all future
communications between the Collier County Parks and Recreation Department and the
Florida Department of Education.
1205- 1362396 208
Collier County, Florida
Summary Schedule of Prior Audit Findings
For the Year Ended September 30, 2011
The current status of findings reported for the years ended September 30, 2010 and 2009 related
to major federal programs and state projects is as follows:
Finding 2010 -1
State Program Information
Florida Housing Finance Corporation (the Corporation)
State Housing Initiatives Partnership Program (SHIP)
CSFA No. 52.901
Award No. FY08 -09, Award Year — 2008
Compliance Requirement: Reporting
Condition/Context
The financial information included in the submitted Annual Report was not reconciled to the
County's general ledger. Accordingly, we were unable to validate the amount of expenditures
and program income reported in the Annual Report.
Recommendation
The County should implement procedures that require that the statutory reports be reconciled to
the general ledger and reviewed and approved prior to being filed with the State.
Views of Responsible Officials and Planned Corrective Action
Management concurs with the recommendations of the auditors. On July 1, 2010, Collier County
entered into a contract with the Florida Housing Coalition, the technical assistance provider for
Florida Housing Finance Corporation. The purpose was to receive assistance in reconciling the
annual reports to the general ledger and establishing best practices to capture, reconcile, and
report data.
Current Status
The previously submitted Annual Reports for 06/07 07/08 and 08/09 were voided and have been
revised and resubmitted with the assistance of the Florida Housing Corporation's Technical
Advisor. The Technical Advisor determined that the historical practice of maintaining separate
projects in our accounting system created problems when attempting to reclassify expenditures to
1205- 1362396 209
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
a previous period. She suggested we no longer attempt to reconcile to SAP, but rather use the
SHIP tracking forms as the basis for recording the date of SHIP transactions and SAP to support
that the expenditures occurred.
Consequently, HHVS staff is in the process of creating "bridge" reports to tie the information
provided in the Annual Reports to SAP. These bridge reports would be analogous with a request
for reclassifications, showing where expenditures currently reside in SAP and where they are in
the Annual Report.
SHIP funding for 11/12 will be placed in a new fund/project and maintained for the duration of
the SHIP program. Staff is reviewing various options for maintaining and tracking future SHIP
funds to ensure the integrity of the data in SAP and to make reconciliations to the SHIP tracking
forms possible and help ensure the integrity of Annual Reports.
As of February 1, 2012 the Office of Management and Budget has been expanded to oversee
grants compliance countywide and will serve to assist in proper reconciliation and tracking of
SHIP funding.
Finding 2010 -2
Federal Program Information
U.S. Department of the Interior
Payments in Lieu of Taxes (PILT)
CFDA No. 15.226
Compliance Requirement: Reporting
Condition/Context
The County was not aware of the requirement noted in (d) above and did not certify to the
Department that it had made an appropriate distribution of the funds within 120 days of receiving
payments.
Recommendation
The County should implement procedures to identify all types of reporting requirements
indicated in the federal regulations and to ensure all such reports or certifications are submitted
as required and on a timely basis.
1205- 1362396 210
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Views of Responsible Officials and Planned Corrective Action
The Clerk's Department of Finance and Accounting (Finance) determined that this program was
considered a Federal grant in July 2010. At that time, Finance contacted the Department of
Interior and was told that there were no reporting requirements for this program. All funds were
properly distributed. Upon reviewing CFR 44.5(d) with the auditors, it was determined that a
certification confirming the appropriate distribution of funds was required. The confirmation was
sent and this requirement had been added to the PILT procedures for future years.
Current Status
The procedures for processing the PILT receipt and subsequent distributions have been updated.
All funds were properly distributed. The certification confirming the appropriate distribution of
funds was submitted to the Department of the Interior as required.
Finding 2010 -3
Federal Program Information
U.S. Department of Homeland Security
Disaster Grants — Public Assistance (Presidentially Declared Disasters)
CFDA No. 97.036
Award No. 08- FA- B9- 09 -21 -00 -509, Award Year — 2009
Compliance Requirement: Procurement, Suspension and Debarment
Condition/Context
We selected the largest vendor included in the population which comprised the majority of the
expenditures incurred under the Federal program for testing. The expenditures were incurred
during prior years although the Federal reimbursement was sought and received in the current
year. We noted no documentation evidencing that the County had checked the EPLS, and a
certification from the vendor was not collected or clause or condition included in the contract.
We noted that the County's current policy it to document the EPLS check; however, as this
vendor contract pertained to prior years, there was no documentation of the EPLS check being
performed.
1205- 1362396 211
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Recommendation
The County should perform the required verification by checking the EPLS (and documenting
evidence of the verification, when it was performed and by whom), collecting a certification
from the entity, or adding a clause or condition to the contract with that entity in accordance with
the Federal requirements.
Views of Responsible Officials and Planned Corrective Action
Management concurs with and has successfully implemented the procedure of performing EPLS
checks on all vendors associated with grant activities. This contract was procured in July of
2005, prior to any damage done to Naples beaches and initial submission to FEMA for
reimbursement. This contract bid process was intended for payment under non -grant revenue
sources and accordingly, our procurement procedures do not require debarment checks for non-
grant related vendors. The bid process did include the following language with regards to Public
Entity Crimes: `By its submitting a Bid, Bidder acknowledges and agrees to and represents it is
in compliance with the terms of Section 287.133(2)(a) of the Florida Statutes." Said statute
prohibits a vendor from bidding on a contract when they have been convicted of a public entity
crime.
An after - the -fact EPLS check was performed on this vendor for the period of January 1, 2005
through and including September 30, 2010 and was found to be in good standing. At the time the
County submits their second request for scope change with FEMA regarding the increased beach
costs, all vendors submitted for reimbursement will be checked after - the -fact.
Current Status
The County continues to educate staff on EPLS checks as well as other grant procurement
procedures to ensure compliance. On this particular item, EPLS checks were performed on all
vendors associated with the grant.
As of February 1, 2012 the Office of Management and Budget has been expanded to oversee
grants compliance countywide. Additional controls will be implemented during FY 2012
including a grants requisition system that will allow grants compliance staff to verify an EPLS
check has been completed prior to execution of a purchase orders against a contract funded with
federal or state funds. In addition, grants compliance staff in coordination with Purchasing will
review grant related procurements at several control points. Prior to advertisement to review
procurement packages for required grantor provisional language, at the time of Board approval
by way of the SIRE agenda system, and again at the time of purchase order execution.
1205- 1362396 212
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Finding 2010 -4
Federal Program Information
U.S. Department of Homeland Security
Disaster Grants — Public Assistance (Presidentially Declared Disasters)
CFDA No. 97.036
Award No. 08- FA- B9- 09 -21 -00 -509, Award Year — 2009
Compliance Requirement: Reporting
Condition/Context
For one of the two quarterly reports selected for testing on a large project we noted amounts
were not reported accurately for the anticipated final amount and the amount expended to date.
The accounting records reflected a total amount of $12.9 million whereas the report reflected
$3.1 million. Further, we selected the next quarterly report and noted that the amounts reported
were the same and had not been updated to reflect the actual activity based on the County's
accounting records.
Recommendation
We recommend that all reports submitted to grantor agencies be subjected to a thorough
supervisory review for accuracy and completeness prior to submission.
Views of Responsible Officials and Planned Corrective Action
The Florida Public Assistance quarterly reporting is done electronically without any intermittent
check points for review. Management will work around this by having staff create a spreadsheet
prior to quarterly reporting submission and submit to Management for approval.
Staff inquired about submitting revised quarterly reports for the periods in question and was
advised that there are no options for doing this within the system.
Current Status
Staff generates a spreadsheet from the Florida Public Assistance system quarterly and it is
reviewed and approved by Management prior to submission in the actual Florida Public
1205- 1362396 213
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Assistance portal. Additionally, staff monitoring each of the on -going projects is responsible for
reporting the amounts to the employees who perform the report preparation and submission.
Finding 2010 -5
Federal Program Information
U.S. Department of Homeland Security
Disaster Grants — Public Assistance (Presidentially Declared Disasters)
CFDA No. 97.036
Award No. 08- FA- B9- 09 -21 -00 -509, Award Year — 2009
Compliance Requirement: Allowable Activities /Costs
Condition/Context
The large project PW that was finalized during fiscal year 2010 and which set forth the allowable
activities and costs for the project included approximately $10.5 million for costs associated with
one vendor and $2.2 million related to various other vendor related costs. The County was
reimbursed under the Federal program for the full amount of the approved PW (approximately
$3.1 million was collected in prior years and approximately $9.7 million was collected during
fiscal year 2010). For the other vendors included in the PW totaling $2.2 million, we selected
three of the largest vendors to test covering over 60% of the other vendor total amount. We noted
that for one of the vendors selected, the amount billed by the vendor and paid by the County was
less than the amount in the PW by $27,997, which at the Federal reimbursable share per the PW
of 55% equates to $15,398.
Recommendation
We recommend that the County implement procedures to ensure that amounts reimbursed are
based upon actual expenditures incurred.
Views of Responsible Officials and Planned Corrective Action
As discussed in previous meetings, this Project Worksheet 2700 (PW) was the scope change and
Collier County was allowed a much larger reimbursement for the damages done to Collier
County Beaches. This is an on -going process and involves three Named Events (Tropical Storm
Gabrielle on 9/12/2001; Hurricane Katrina on 8/29/2005; and Hurricane Wilma on 10/24/2005).
At 9/30/2010, Collier County was half -way through this process.
1205- 1362396 214
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
The invoice selected for testing on this project was incorrectly referenced in the written
discussion on PW 2700 by State personnel at $682,000, the PO amount. There is a spreadsheet
that FEMA, State personnel and Collier personnel are working with for the entire $33.9 million
dollar scope change. The actual invoice amount of $654,002.73 is included on the spreadsheet.
Current Status
As of February 1, 2012 the Office of Management and Budget has been expanded to oversee
grants compliance countywide. Standardized report submission forms and protocols will be
implemented to support segregation of duties as well as accurate reporting to ensure the general
ledger reconciles to any financial activity within the report prior to submission.
Finding 2010 -6
Federal Program Information
U.S. Department of Housing and Urban Development
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No. 14.218 and CFDA No. ARRA- 14.253
Award No. B- 08 -UN -12 -0003, Award Year — 2009
Award No. B- 07 -UC -12 -0016, Award Year — 2007
Award No. B- 08 -UC -12 -0016, Award Year — 2008
Award No. B- 09 -UC -12 -0016, Award Year — 2009
Award No. 13- 10 -UC- 120016, Award Year — 2010
Award No. ARRA B- 09 -UY -12 -0016, Award Year — 2009
Compliance Requirement: Program Income
Condition/Context
We noted a total of approximately $732,000 of program income generated during fiscal year
2010 under the Neighborhood Stabilization Program (NSP) which is part of the CDBG program.
Per review of the general ledger expenditure detail provided, we noted that the program income
had been applied against specific program expenditures in determining the net amount of
program expenditures reported in the SEFA. From the detail of program income provided, we
selected a sample of specific program income transactions for testing and the first selection of
approximately $66,000 was recorded in May 2010. The remaining five selections included in our
sample were recorded during September 2010. There were no NSP program cash draws made
subsequent to the receipt of the program income recorded in September 2010. We attempted to
1205- 1362396 215
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
ascertain whether the amounts received as program income in May 2010 were properly offset
against program expenditures in determining the amount of federal funds drawn for the next
draw request occurring subsequent to the date the program income was received in order to
satisfy the requirement that program income is used before requesting additional cash draws.
However, we were informed that the May 2010 program income of $66,000 had not been
deducting in subsequent cash draw requests made during fiscal year 2010.
Recommendation
We recommend that the County implement procedures to verify that program income received is
properly offset against expenditures incurred when making draw requests under the federal
program.
Views of Responsible Officials and Planned Corrective Action
Collier County concurs with the recommendation. Prior to making a request to draw new funds
under NSP, County fiscal staff will submit evidence to the program administrator that all
program income received will be, or has been, offset against expenditures. This requirement will
apply regardless of what NSP activity generated the program income or what activity Collier
County seeks to draw down against available program funds.
Current Status
As determined by the auditors in Finding 2011 -6, Collier County was still incorrectly drawing
program income. As of February 1, 2012 the Office of Management and Budget has been
expanded to oversee grants compliance countywide. Standardized project to date tracking
protocols and forms will be implemented to support accurate general ledger reconciliations and
application of program income prior to reimbursement (draw down) requests in a manner which
supports a successful audit trail.
Finding 2010 -7
Federal Program Information
U.S. Department of Housing and Urban Development
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No. 14.218 and CFDA No. ARRA- 14.253
Award No. B- 08 -UN -12 -0003, Award Year — 2009
Award No. B- 07 -UC -12 -0016, Award Year — 2007
1205- 1362396 216
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Award No. B- 08 -UC -12 -0016, Award Year — 2008
Award No. B- 09 -UC -12 -0016, Award Year — 2009
Award No. B- 10 -UC- 120016, Award Year —2010
Award No. ARRA B- 09 -UY -12 -0016, Award Year — 2009
Compliance Requirement: Reporting
Condition /Context
We selected two quarterly reports for the NSP program to test and noted that amounts reported
for expenditures did not agree to the County's general ledger and a reconciliation was not
provided.
Recommendation
The County should implement procedures that require that the NSP reports be reconciled to the
general ledger and reviewed and approved prior to being filed with the grantor.
Views of Responsible Officials and Planned Corrective Action
Collier County concurs with the recommendation. Program staff will ensure expenditures and
program income have been reconciled to the general ledger. This item has been corrected and
appropriate controls and procedures have been implemented to reconcile to the general ledger
before submitting future Quarterly Performance Reports (QPR) to the grantor agency.
Furthermore, future reports will be approved by the program administrator and appropriate
documentation will be maintained prior to being filed with the grantor agency.
Current Status
Collier County received authorization from HUD to modify and correct past reports. To do so,
HUD rejected all previously submitted QPRs on October 25, 2011. HHVS staff has completed
modification of the six rejected QPRs from 2009 and 2010 and prepared and submitted the four
QPRs for 2011. All QPRs will be reviewed and approved by a grants accountant and supervisor
prior to the reports being submitted to the grantor. Also, see action plan submitted in finding
2011 -1.
1205- 1362396 217
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Finding 2009 -1
Federal /State Program Information
Federal Agencies/Programs:
U.S. Department of Housing and Urban Development
Home Investment Partnerships Program (HOME)
CFDA No. 14.239
Award No. M- 06 -UC -12 -0217, Award Year — 2006
Award No. M- 07 -UC -12 -0217, Award Year — 2007
Award No. M- 08 -UC -12 -0217, Award Year — 2008
Award No. M- 09 -UC -12 -0217, Award Year — 2009
CDBG — Entitlement Grants Cluster (CDBG)
CFDA No. 14.218
Award No. B- 08 -UN -12 -0003, Award Year —
2009
Award No. B- 02 -UC -12 -0016, Award Year —
2002
Award No. B- 04 -UC -12 -0016, Award Year —
2004
Award No. B- 05 -UC -12 -0016, Award Year —
2005
Award No. B- 06 -UC -12 -0016, Award Year —
2006
Award No. B- 07 -UC -12 -0016, Award Year —
2007
Award No. B- 08 -UC -12 -0016, Award Year —
2008
Award No. B- 09 -UC -12 -0016, Award Year —
2009
U.S. Department of Health and Human Services
Aging Cluster (AC)
CFDA No.'s 93.044, 93.045, 93.053, 93.705, 93.707
Award No. OAA 203.08, Award Year — 2008
Award No. OAA 203.09, Award Year — 2009
Award No. NISP 202.09, Award Year — 2009
Award No. NISP 203.08, Award Year — 2008
State Agencies/Programs:
1205- 1362396 218
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Florida Department of Elder Affairs
Community Care for the Elderly (CCE)
CSFA No. 65.010
Award No. 203.08, Award Year — 2008
Award No. 203.09, Award Year — 2009
Florida Housing Finance Corporation
State Housing Initiatives Partnership Program (SHIP)
CSFA No. 52.901
Award No. FY07, Award Year — 2006
Award No. FY08, Award Year — 2007
Award No. FY 08 -09, Award Year — 2008
Compliance Requirement: Allowable Costs
Condition/Context
We noted that from the beginning of the fiscal year through January 2009, the County's
documentation supporting payroll allocations for employees that work on multiple grants did not
meet federal standards as described in OMB Circular A -87 above. The County has used a
Personnel Activity Report (PAR) to allocate payroll salaries for employees who work on
multiple activities. These reports are prepared annually, at the beginning of each fiscal year,
based on an estimate of the time the employees are expected to work on a grant. The PAR does
not show the total activity for which an employee is compensated and does not require the
employee's signature.
The County's Department of Housing and Human Services initiated a timesheet process in fiscal
year 2006 whereby employees in the department indicate the projects to which their time relates
each week. These timesheets are signed by the employees and supervisors and kept in the
department for internal control purposes. For the first part of fiscal year 2009, these timesheets
were not provided to the County's payroll department to adjust the allocation of payroll costs
from the estimate as indicated in the annual PAR form to actual time spent. Thus, there is not an
"after the fact" accounting based on actual activity.
We noted that the HOME program had no payroll expenditures charged to the program during
the period noted above (although there should have been), and therefore, no question costs have
been reported for this program. The payroll charges related to the HOME program were instead
charged to other housing programs as a result of the lack of an after the fact accounting for the
period noted above.
1205- 1362396 219
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Recommendation
The County should ensure that an effective and consistent process is in place to record payroll
charges to grant programs throughout the entire fiscal year. The process should entail providing
the timesheets to the payroll department on a periodic basis to match the related payroll allocated
to each grant (as based on the PAR), to the actual time spent working on the federal /state grant
based on the after - the -fact timesheet, and any adjustments necessary to true -up the estimated
payroll charged to the grant (based on the PAR) to the actual amount (based on the timesheets)
should be made. Alternatively, the payroll department could charge payroll costs to the grants
based on actual timesheets submitted weekly as opposed to using the budgeted PAR percentage
as the basis for allocating costs each pay period.
PAR reports should be signed by the employee and completed at least semi - annually for those
employees who work solely on one grant.
Views of Responsible Officials and Planned Corrective Action
The finding in question occurred during the 1St quarter of FY09. The time was tracked correctly;
however, a manual step was missed. Effective January 17, 2009, the Human Resources
Department began processing bi- weekly time and effort entries for all Housing and Human
Services grant staff. Staff submits timesheets that are signed by the employee and management
to fiscal staff for review. The timesheets are forwarded to Human Resources to enter the actual
percentage of time and effort into SAP prior to payroll expenses actually posting to SAP. This
allows for "real time" charges directly to the appropriate grant in SAP, thereby eliminating the
need to process journal entries at all.
Current Status
HHVS continues to follow the procedure for charging grants staff time via biweekly timesheets,
signed by the employee and management, and reflecting actual time spent on the grants.
However, it was determined by finding 2011 -8 that the procedures were not working as some of
the staff were changing formulas within the spreadsheets and estimating their time. The
department has implemented one spreadsheet that will be used by all staff members and the
account strings will be verified by the accounting supervisor prior to forwarding to Human
Resources for entry into SAP.
1205- 1362396 220
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Finding 2009 -2
Federal Program Information
U.S. Department of Housing and Urban Development
Community Development Block Grant/State's Program and Non - Entitlement Grants in Hawaii
(State - Administered Small Cities Program) (DRI)
CFDA No. 14.228
Award No. 07DB- 3V- 09- 21- 0 1 -ZO1, Award Year — 2007
Award No. 08DB- D3- 09- 21- 0 1 -A03, Award Year — 2008
U.S. Department of Agriculture
Summer Food Service Program for Children
CFDA No. 10.559
Award No. 04 -0804, Award Year — 2009
U.S. Department of Justice
Public Safety Partnership and Community Policing Grants
CFDA No. 16.710
Award No. 2008CKWXO 170, Award Year — 2007
U.S. Department of Homeland Security
Homeland Security Cluster
CFDA No. 97.004, 97.067
Award No. 08DS- 51- 09 -21 -01 -322, Award Year — 2009
Award No. 09CC- 49- 09 -21 -01 -341, Award Year — 2008
Award No. 09CI- 49- 09 -21 -01 -350, Award Year — 2008
U.S. Department of Transportation
Airport Improvement Program
CFDA No. 20.106
Award No. 3 -12- 0142- 004 -2007, Award Year —
2007
Award No. 3 -12- 0142 - 002 -2006, Award Year —
2006
Award No. 3 -12- 0142 - 003 -2006, Award Year —
2006
Award No. 3 -12- 0142 - 005 -2008, Award Year —
2008
Award No. 3 -12- 0142- 007 -2009, Award Year —
2009
Award No. 3 -12- 0031 - 005 -2009, Award Year —
2009
Compliance Requirement: Procurement, Suspension and Debarment
1205- 1362396 221
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Condition /Context
Although the County indicated that its practice is to check the EPLS system, no documentation
evidencing that it had checked the EPLS was maintained, and a certification from the entity was
not collected or clause or condition included in the agreements, as applicable, for certain sample
transactions selected for testing.
Recommendation
The County should perform the required verification by checking the EPLS (and documenting
evidence of the verification, when it was performed and by whom), collecting a certification
from the entity, or adding a clause or condition to the contract with that entity in accordance with
the Federal requirements.
Views of Responsible Officials and Planned Corrective Action
Collier County will apply currently enacted controls and measures operating effectively in one
division agency -wide to ensure compliance.
The Grants Coordinator for the Collier County Sheriff's Office will be responsible for checking
EPLS and documenting the verification as recommended above for all Sheriff's grants with this
requirement.
Current Status
HHVS staff is responsible for ensuring all sub recipients, vendors and contractors are not
debarred by checking the EPLS web site and printing a copy of the screen indicating that the
party is not on file. Said screen prints proving verification and are included in the file.
The Fiscal Technician for Parks and Recreation working with the Food Grant staff checks that
EPLS documentation is present and includes it in file for corresponding purchase orders and
invoices.
The Collier County Department of Emergency Management's Sr. Administrative Assistant
checks the EPLS website, prints out the verification, and places it in the project files.
Airport Authority personnel check the EPLS web site ( https : / /www.epls.gov /epls /search.do) and
print documentation as verification for each vendor. This documentation is initialed, scanned and
attached to the requisition electronically within the county's accounting system.
1205- 1362396 222
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
The Grants Coordinator for the Collier County Sheriff's Office checks EPLS and documents the
verification as required for all Sheriff's grants.
Finding 2009 -3
State Program Information
Florida Housing Finance Corporation (the Corporation)
State Housing Initiatives Partnership Program (SHIP)
CSFA No. 52.901
Award No. FY07, Award Year — 2006
Award No. FY08, Award Year — 2007
Award No. FY 08 -09, Award Year — 2008
Criteria: Reporting
Condition/Context
The financial information included in the submitted Annual Report was not reconciled to the
County's general ledger. Accordingly, we were unable to validate the amount of expenditures
and program income reported in the Annual Report.
Additionally, we noted approximately $192,000 of reversal entries appearing in the detail we
were provided of SHIP projects completed during fiscal year 2009 and we were informed that
these credits represented prior period corrections dating back as far as 2003.
Recommendation
The County should implement procedures that require that the statutory reports be reconciled to
the general ledger and reviewed and approved prior to being filed with the State.
Additionally, should corrections to prior period expenditures be necessary, a process should be in
place to ensure that such items are identified and captured on a timely basis.
Views of Responsible Officials and Planned Corrective Action
Management concurs with the recommendations. Recognizing that internal attempts at
completing this difficult reconciliation have fallen short of the requirement, Housing and Human
Services has budgeted SHIP grant funds to receive onsite and offsite technical assistance (TA)
1205 - 1362396 223
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
from the Florida Housing Coalition (FHC). FHC is the technical advisor designated by the
grantor agency, Florida Housing Finance Corporation. The TA will consist of reviewing current
reconciliation procedures, reports and data collection and maintenance. Any suggested
improvements will be implemented. As of this writing, the contract for TA is being review by
Housing and Human Services and the County Attorney's Office for form and legal sufficiency.
Current Status
HHVS staff and one of the grants accountants have worked closely with the SHIP technical
advisor to complete and resubmit Annual Reports for Fiscal Years 2006/2007, 2007/2008, and
2008/2009. See Current Status for Finding 2010 -1 above.
Finding 2009 -4
State Program Information
Florida Housing Finance Corporation (the Corporation)
State Housing Initiatives Partnership Program (SHIP)
CSFA No. 52.901
Award No. FY07, Award Year — 2006
Award No. FY08, Award Year — 2007
Award No. FY 08 -09, Award Year — 2008
Criteria: Special Tests and Provisions
Condition/Context
No advertisement was made for fiscal year 2009.
Recommendation
The County should adhere to the established SHIP rules with respect to advertising SHIP funds.
1205- 1362396 224
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Views of Responsible Officials and Planned Corrective Action
The County will adhere to the established SHIP rules.
Current Status
Collier County received $431,868 in SHIP Funding for fiscal year 2009/10; however, it was not
advertised for the following reasons:
1. The funds were required to be used exclusively for loans of not more than $8,000 to
provide purchase assistance to applicants eligible to receive the federal first -time
homebuyer tax credit created through the American Recovery and Reinvestment Act of
2009 for the first year of funding;
2. The loans were intended to front the applicants the tax credit and were intended to be
paid back once the tax credit was received by the applicant; HHVS staff determined that
recapturing these funds would be difficult and would put the County at risk of non-
compliance if funds were not repaid;
3. SHIP guidelines allowed these funds to be used for all approved strategies once the tax
credit program expired, and assuming all loans were recaptured for the remaining two
years of the grant;
4. Since Collier County was already providing purchase assistance through SHIP in excess
of $8,000 per applicant, it was determined that another purchase assistance program
would be redundant, and coupled with the inability to guarantee recapturing the funds
from tax credit rebates, staff decided to leave the grant in the Trust Fund unused for FY
2009/10;
5. Since the funds would not be used for FY 2009/10 (no applications would be taken for
assistance), there were no new funds to advertise for this period; therefore, per the SHIP
Program Manual rules, no advertisement was published.
1205- 1362396 225
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Finding 2009 -5
State Program Information
Florida Department of Transportation (FDOT)
State Infrastructure Bank (SIB) Loan Program
CSFA No. 55.020
Award No. 420655 -2, Award Year — 2009
Criteria: Reporting
Condition/Context
The State compliance supplement for this program and the loan agreement require the
submission to FDOT of semi - annual progress reports on program and financial activities that
occur each year following the award.
We noted that reports for December 2008 and June 2009 were not completed or submitted to the
FDOT until the time of our testing (September 2009).
Recommendation
The County should review agreements for reporting requirements and if questions arise as to
party responsible for completion, the County should promptly seek written clarification from the
grantor agency. Also, the County should ensure that reports are reviewed for accuracy and
completeness by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action
Originally the SIB agreement was for road construction considered to be a local Collier County
project. After the SIB agreement was executed, Federal Highway Administration (FHWA)
determined that the project would become a state project due to the procurement for a Design
Build Finance of I -75 (IROX). Collier's original local project became part of larger state IROX
project.
1205- 1362396 226
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
The Grants Coordinator made a verbal inquiry to Florida Department of Transportation (FDOT)
during calendar year 2008 regarding the reporting requirements cited in the SIB agreement and
was advised the report was not Collier's responsibility since the project was not let by Collier nor
would any portion of the project be managed by Collier as originally anticipated. Subsequently, a
report was requested by FDOT for only the most recent six month period. Collier explained to
FDOT that if the report was now required, all reports due during the fiscal year 2009 would need
to be drafted and submitted as due diligence. All reports submitted were reviewed by the
Transportation Administrator though not formally documented as such. Subsequent report
reviews by the Transportation Administrator are documented before submission.
Collier has no access to FDOT's financial activity or financial system which is needed to
complete the report, nor does Collier receive any project status reports on a routine basis. Collier
only has access to the data on the amount of loan payback which Collier disburses. This loan
payment information can be populated by FDOT as well. Collier must request financial activity
and project status information proactively. Requests for data from the grantor on prior year
single audit reporting and CAFR data such as loan amortization schedules and project statuses to
capture asset valuation has proven to be cumbersome and difficult.
Future financial activity requests will be made within 10 business days after the semi - annual
report period end to FDOT in order to verify and obtain correct data by the submission date. The
Division will prepare the report based on the information provided by FDOT. Prior to
submission, the Transportation Administrator will perform a documented review.
Current Status
The Growth Management Division (formerly Transportation Division) continues to follow the
corrective action plan as outlined above. The Acting Grants Accountant continues to draft the
SIB report on a biannual basis as required. The report is first submitted for review and approval
to the Division Administrator prior to final submission to FDOT by the required deadline.
Written procedures are in place to support any staff changes. Staff deems the internal controls
put in place have proven successful to resolve the audit concern.
1205- 1362396 227
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Finding 2009 -6
Federal Program Information
U.S. Department of Transportation
Airport Improvement Program
CFDA No. 20.106
Award No. 3 -12- 0142 - 004 -2007, Award Year — 2007
Award No. 3 -12- 0142 - 002 -2006, Award Year — 2006
Award No. 3 -12- 0142- 003 -2006, Award Year — 2006
Award No. 3 -12- 0142 - 005 -2008, Award Year — 2008
Award No. 3 -12- 0142 - 007 -2009, Award Year — 2009
Award No. 3 -12- 0031 - 005 -2009, Award Year — 2009
Criteria: Davis -Bacon Act
Condition/Context
We noted a project during fiscal year 2009 that was subject to the Davis -Bacon requirements.
We noted that the required prevailing wage clauses were not included in the contract and the
weekly certified payrolls had not been submitted as required. We were informed that the County
planned to obtain the certified payrolls upon project completion; however, the requirements
dictate that weekly certified payrolls are to be submitted during the course of the project.
Recommendation
The County should ensure that the required prevailing wage clauses are included in all contracts
subject to the Davis -Bacon Act and that the required weekly certified payrolls are obtained.
Views of Responsible Officials and Planned Corrective Action
In order to rectify this deficiency Airport Authority personnel will review payroll submittals and
provide documentation to assure compliance with the Davis -Bacon Act. Additionally personnel
will work with any consultants and purchasing to include proper language in bids and contracts.
In addition our procedure manual will be updated.
1205- 1362396 228
Collier County, Florida
Summary Schedule of Prior Audit Findings (continued)
Current Status
The proper contract language regarding Davis -Bacon is included in bids and contracts. The
Airport Authority performs an examination, determination and documentation by noting on each
payroll statement that the wages paid by the contractor have been reviewed and that they are /are
not in compliance. A log is maintained for the payroll submitted each week by the vendors to
document compliance.
1205- 1362396 229
Exhibit F
Federal Certifications and Assurances
FEDERAL FISCAL YEAR 2012 FTA CERTIFICATIONS AND ASSURANCES SIGNATURE PAGE
(Required of all Applicants for FTA funding and all FTA Grantees with an active capital or formula
project)
AFFIRMATION OF APPLICANT
Name of Applicant:COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS
Name and Relationship of Authorized Representative:Norman Feder
BY SIGNING BELOW, on behalf of the Applicant, I declare that the Applicant has duly authorized me to
make these certifications and assurances and bind the Applicant's compliance. Thus, the Applicant
agrees to comply with all Federal statutes and regulations, and follow applicable Federal directives, and
comply with the certifications and assurances as indicated on the foregoing page applicable to each
application it makes to the Federal Transit Administration (FTA) in Federal Fiscal Year 2012.
FTA intends that the certifications and assurances the Applicant selects on the other side of this
document, as representative of the certifications and assurances, should apply, as provided, to each
project for which the Applicant seeks now, or may later seek FTA funding during Federal Fiscal Year
2012.
The Applicant affirms the truthfulness and accuracy of the certifications and assurances it has made in
the statements submitted with this document and any other submission made to FTA, and
acknowledges that the Program Fraud Civil Remedies Act of 1986, 31 U.S.C. 3801 et seq., and
implementing U.S. DOT regulations, "Program Fraud Civil Remedies," 49 CFR part 31 apply to any
certification, assurance or submission made to FTA. The criminal provisions of 18 U.S.C. 1001 apply to
any certification, assurance, or submission made in connection with a Federal public transportation
program authorized in 49 U.S.C. chapter 53 or any other statute
In signing this document, I declare under penalties of perjury that the foregoing certifications and
assurances, and any other statements made by me on behalf of the Applicant are true and accurate.
Signature: Norman Feder Date:11/14/2011
Name:Norman Feder
Authorized Representative of Applicant
AFFIRMATION OF APPLICANT'S ATTORNEY
For (Name of Applicant):COLLIER COUNTY BOARD OF COUNTY COMMISSIONERS
As the undersigned Attorney for the above named Applicant, I hereby affirm to the Applicant that it has
authority under State, local, or tribal government law, as applicable, to make and comply with the
certifications and assurances as indicated on the foregoing pages. I further affirm that, in my opinion,
the certifications and assurances have been legally made and constitute legal and binding obligations on
the Applicant.
I further affirm to the Applicant that, to the best of my knowledge, there is no legislation or litigation
pending or imminent that might adversely affect the validity of these certifications and assurances, or of
the performance of the project.
Signature:Scott R Teach Date:11/7/2011
Name:Scott R Teach
Attorney for Applicant
Each Applicant for FTA funding and each FTA Grantee with an active capital or formula project must
provide an Affirmation of Applicant's Attorney pertaining to the Applicant's legal capacity. The Applicant
may enter its signature in lieu of the Attorney's signature, provided the Applicant has on file this
Affirmation, signed by the attorney and dated this Federal fiscal year.
EXHIBIT I
FTA Section 5333 (b) Assurance
(Note: By signing the following assurance, the recipient of Section 5311 and /or 5311(f) assistance assures it will
comply with the labor protection provisions of 49 U.S.C. 5333(b) by one of the following actions: (1) signing the
Special Warranty for the Non - urbanized Area Program; (2) agreeing to alternative comparable arrangements
approved by the Department of Labor (DOL); or (3) obtaining a waiver from the DOL.)
The Collier County Board of County Commissioners (hereinafter referred to as the "Recipient ") HEREBY ASSURES
that the "Special Section 5333 (b) Warranty for Application to the Small Urban and Rural Program" has been reviewed
and certifies to the Florida Department of Transportation that it will comply with its provisions and all its provisions
will be incorporated into any contract between the recipient and any sub - recipient which will expend funds received as a
result of an application to the Florida Department of Transportation under the FTA Section 5311 Program.
Dated \'2.- \ \ \\ \Z.
I W. Coyle, Board of County C
(Name and Title of Authorized
n
Note: All applicants must complete the following form and submit it with the above Assurance.
LISTING OF RECIPIENTS, OTHER ELIGIBLE SURFACE TRANSPORTATION PROVIDERS, AND
LABOR ORGANIZATIONS REPRESENTING EMPLOYEES OF SUCH PROVIDERS, IF ANY
(See Appendix for Example)
1
Identify Recipients of
Transportation Assistance
Under this Grant.
2
Site Project by Name,
Description, and Provider
(e.g. Recipient, other
Agency, or Contractor )
3
Identify Other Eligible
Surface Transportation
Providers (Type of Service
4
Identify Unions (and
Providers) Representing
Employees of Providers in
Columns 1, 2, and 3
Collier County
Application for FTA
Collier Area Transit for
Transport Workers Union
Section 5311 Operating
urban Transit Service
122 Dixie Lane
Board of County
Assistance funding for FY
Coco Beach, Fla. 32931
Commissioners
13/14 for Collier Area
Transit to provide
continuing public
transportation services to
residents of the non -
urbanized areas of Collier
County traveling within the
rural area and /or the
adjacent urban area and
returning to rural domicile.
ATTEST
) GHT E:.E K, CLERK t to &
scp
BYo
"'St as to Ch411 ° � Deputy County Attorney
11gaa on-w
Ask your CTC for this information
Coordinated Public Transit -Human Services Transportation Plan
To be completed and signed by an individual authorized by the governing board of the applicant
agency and submitted with the grant application.
The Collier County Board of County Commissioners certifies and assures to the Florida Department of Transportation in
regard to its Application for Assistance under U.S.C. Section 5311 dated \ \ A " -, ..
1) This grant request is derived from a coordinated plan compliant with Federal Transit Administration Circular FTA
C 9040.1 F.
2) The name of this coordinated plan is provided below.
Collier County Transportation Disadvantage Service Plan (TDSP)
3) The agency that adopted this coordinated plan is provided below.
Collier Metropolitan Planning Organization (MPO)
4) The date the coordinated plan was adopted is provided below.
May 8 2012 — Annual Update Approved by MPO -
5) The page number of the coordinated plan that this application supports.
Must A's to CM t
tonal la"! 'Jtt s
27
Fred W. Coyle, Chai
An4yeA as to fors
r-- / 1.c,
County Attorney
Collier Area Transit opera en conjunto con los requisitos del programa de
Administration de Transito Federal, (FTA) y asegura que ios servicios de transito
Sean equiiativamente distribu dos proporciona igualdad de acceso y mov lidad a
cualquier persona sin distinciisr, e, raza, color crigen national, incapacidad,
genero o eciad. Titulo Vf de la Ley de clerechos civiles de 1964, TLC circular 4702. 1A,
'Titulo VI y titulo Vt de endientes directrites Para cos destinatarlos de la
Administration Federal de Transito `. Cualqu,ier persona que crea haber lido
discriminacla por razbn de raza, collar, religion, sexo, edad, origen national,
Mcapaeidad, o situacion familiar puede presenter una reciamacibn con: Collier Area
Transit, Michelle E. Arnold (234) 252 -5841 o el Departamento de Transportation del
estado de Florida, Distrito Uno, Coordinador del Titulo V'i, Robin Parrish, at (863)
519- 2675 o escribiendo at P,O. Box 1249, Bartow, Florida 33831. Collier Area
Transit tiene una meta de 5.6'?>i, para los Empresas de negocios en desventaja
'Disadvantaged Business Enterprise%
Publicar' tunes, octubre 22, del 2012
October 22, 2012 No. 1965+173
W,
Public Notice
Naples Daily News
Publit Notice is hereby given that Collier County will apply to the Florida.
English Version
department of Transportation for a capital grant under Section 5310 of the Federal:
Transit Act of 1991, as amended, for the purchase of four (4) paratransil vetrir„les to
be used for the provision of public transit services within Collier County. FL Collier
County will also be applying to the Florida tepartment of Transportation for a
grant under section 531 t of the Federal Transit Act of 1991, as amended for total
operating expenses in the amount of $591,200 to be used for the provision of
public transit services in Collier County's non-urbanized areas.
Any interested party may request a public hearing by the Collier County Board of
County Commissioners reggarding the Program of Projects for these grant
applications. This hearing wilI be conducted if and only if�a written request for the
days of this Requests for hearing must
hearing is received withinl0 (ten) notice.
be sent to Florida Department of Transportation,. District One Modal Development
Office /Public Transit Southwest Urban Area Office at the Fort Myers Operations
Center 2481 North East Pine Island Road, Cape Coral, Florida 33909 and copy,
Michelle E. Arnold Collier Area Transit, 2885 South Horseshoe Drive, Naples, Florida
34104. Any interested party may obtain more information about these grants by
visiting our website at www.colliergov.not /tat 2885 South Horseshoe Drive, Naples,
Florida 34104 in person or by contacting Ms. Michelle E Arnold; Public Transit
Director. at (239) 252 -5831 between the hours of 8.40 a,m. to 5.00 p m., Monday
through Friday. Public comment period will open Monday, October 22, 2012.
through Thursday, November 22, 2012.
Persons who require special accommodations under the Americans With' Disabilities
Act or ppersons who require translation services should contact Michelle E. Arnold at
michellearnoldecolliergov .net, Collier County Public Services Division, Alternative
Transportation Modes Depaitrriwa Public Transit Section2885_South Horseshoe_
Drive, Naples, FL 34104; (239) 252.5841.
Collier Area Transit operates in compliance with Federal Transit. Administration,
(FTA) program requirements and ensures that transit services are made available
and equitably distributed, and provides equal access and mobility to any Iverson
without regard to race, color, or national origin, disability, gender or age.1itle V1 .
of the Civil Rights Act of 1964; FTA Circular 4702, 1A, 'Title VI and Title VI
Dependent Guidelines for Federal Transit Administration Recipients.' Any person
who believes he /she has been discriminated because of race, color, religion, sex,
age, national origin, disability or family status may file a complaint with the Florida
Department of Transportation, District One, Title VI Coordinator, Robin Parrish, at
0631 5192675 or by writing her at P O. Box 1249, Bartow. Florida 33831 Collier
Area Transit has a Disadvantaged Business Enterprise (DOE) goal of 5.6%.
Anuncto Piblico
El siguientees un Anuncio ptblico de que el Condado tie Collier aplitararen el
Departamento de Transportaci6ri de la Florida por una beta capital.bajo la Section
5310 del Acto Federal de Transito del 1991, coma enmencedo, Para la compra de
Naples Daily News
cuatro (4) vehiculos del paratransito passer iusados para la orovisibn de transoorte
Spanish Version
publico dentro del Condado de Collier de la Florida. El Condado de Collier tambien
estara aplicando at Departamento de Transportation de la Florida par Una beta
bajo la seccian 5311 del Acto Federal de Transito del 1991, como enmendado por
un total de gastos capltales de $591,200 que sor3n usarios para la provision de
servicro de transporte pubiico en ias areas no- urbanas del Condado de Collier.
Todo grupo interesado puede requerir una audiencia publics por la Junta de
Comisi9nados del Condado de Collier con respecto at programa de proyecto en las
aplicaciones de betas. Esta audiencia sera conducida si y solo si una petition eserita
es reeibida dentro:de los 10;(diez) dias de este anuncio. La petici6n por una
audiencia deben ser enviadas al Florida Department of Transportation, District One
Modal DevelopmentOffice/Public Transit Southwest Urban Area Office at the Fort
Myers Operations Center 2981 North East pine island Road; Cape Coral, Florida
33909 con,copia a Clama Carter Collier Area Transit, 2885 South Horseshoe Drive,
Naples, Florida 34103. Todo -grupo interesado.puede obtener mas informacion
acerca de esta beta visitando nuestra of,cinael 2885 South Horseshoe Drive.
Naples, Florida 34104 en persorra o contactando a Ms. Michelle E. Arnold, Direclora
del Transito Publico, ai (239) ?_52 -8192 entre lashoras de 8;00 a,m, a 5:00 p.m...de
lures a viernes. Sus preguntas�pueaen ser dirigidas tanibien por correo electronico
Ms. o a altransmodes0colliergov.net. El
a Arnold at michellearnoldecolliergov.net
eriodo de- cornentario p6bliro abrir$ A tunes, 22 de octubre del 20.12 hasty el
ueves, 22 de noviembre del 2012.
Aquellas personas que necesiten acomodo especial ba`o -el -Arta de Americancis con
Incapacidad Disabilities Act - ADA) o necesiten
(Americans with personas que
servicio de- traduccion favor de contactar a michellearnol'docolliergov.net, Collier
County Public Services Division, Alternative Transportation Modes
Department- Section de Transportacion Publ "Ica, 2885 South Horsehoe Drive,
Naples, FL 34104; (239) 252-S841 antes de la reunion.
Collier Area Transit opera en conjunto con los requisitos del programa de
Administration de Transito Federal, (FTA) y asegura que ios servicios de transito
Sean equiiativamente distribu dos proporciona igualdad de acceso y mov lidad a
cualquier persona sin distinciisr, e, raza, color crigen national, incapacidad,
genero o eciad. Titulo Vf de la Ley de clerechos civiles de 1964, TLC circular 4702. 1A,
'Titulo VI y titulo Vt de endientes directrites Para cos destinatarlos de la
Administration Federal de Transito `. Cualqu,ier persona que crea haber lido
discriminacla por razbn de raza, collar, religion, sexo, edad, origen national,
Mcapaeidad, o situacion familiar puede presenter una reciamacibn con: Collier Area
Transit, Michelle E. Arnold (234) 252 -5841 o el Departamento de Transportation del
estado de Florida, Distrito Uno, Coordinador del Titulo V'i, Robin Parrish, at (863)
519- 2675 o escribiendo at P,O. Box 1249, Bartow, Florida 33831. Collier Area
Transit tiene una meta de 5.6'?>i, para los Empresas de negocios en desventaja
'Disadvantaged Business Enterprise%
Publicar' tunes, octubre 22, del 2012
October 22, 2012 No. 1965+173
W,