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HomeMy WebLinkAbout99-23205 RESO RESOLUTION NUMBER 99-23205 A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AUTHORIZING THE MAYOR AND CITY CLERK TO EXECUTE A GRANT AGREEMENT WITH THE FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION, PROVIDING $250,000 TO THE CITY FOR USE IN THE CONSTRUCTION OF THE CENTRAL MIAMI BEACH EROSION CONTROL BREAKW ATER PROJECT AND APPROPRIATING THE GRANT FUNDS FOR THAT PURPOSE. WHEREAS, the City and the Miami-Dade County Department of Environmental Resources Management (DERM) have been collaborating on an effort to improve and stabilize our beaches; and WHEREAS, an analysis of the Miami Beach shoreline coastal processes was conducted which revealed the presence of several "hot spot" areas along our shoreline which accounted for the majority of the sand that has eroded from the Miami Beach shoreline; and WHEREAS, the worst of these hot spots is confined within a four block area from 28th Street to 32nd Street and is responsible for the loss of more than $1.5 million annually; and WHEREAS, to address the critical state of erosion that exists in this area, the City obtained a special $250,000 grant appropriation from the State of Florida and a commitment from the State and the County to split the project costs in excess of the City's $250,000 grant; and WHEREAS, the County's coastal engineering consultant has designed a series of three breakwaters to be built along the beachfront between 28th and 32nd Streets, which will redirect wave energies and control the coastal processes to eliminate the cause of the hot spot; and WHEREAS, the total cost of the project has been estimated at $700,000; and WHEREAS, the City Commission adopted Resolution No. 99-23144 on April 28, 1999, authorizing the execution of an lnterlocal Agreement, which provides for Miami-Dade County to complete the construction of the breakwaters and then be reimbursed by the City, for up to $250,000 in eligible construction costs, utilizing the special grant funds awarded to the City for this project; and WHEREAS, in order for the City to obtain the grants funds from the State, the City must enter into an Grant Agreement with the FDEP; and WHEREAS, the City must execute the attached Grant Agreement and return it to the FDEP by June 15, 1999, in order to secure the grant funds before the end of the State's fiscal year. NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and City Clerk are hereby authorized to execute a Grant Agreement with the Florida Department of Environmental Protection, providing $250,000 in special grant funds to the City, for use in the construction of the Central Miami Beach Erosion Control Breakwater Project and appropriating the grant funds for that purpose. Passed and Adopted this 9th day of June, 1999. idI MAYOR ATTEST: jJl;Mr ~~ CITY CLERK APPROVED ~ TO FORM & LANGUAGE & fOR EXECUTION 1tt~ City Attorntty ~. CITY OF MIAMI BEACH m CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139 COMMISSION MEMORANDUM NO. ~ TO: Mayor Neisen O. Kasdin and Members of the City C mission DATE: June 9, 1999 FROM: Sergio Rodriguez City Manager # SUBJECT: A RESOLUT N OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, AUTHORIZING THE MAYOR AND CITY CLERK TO EXECUTE A GRANT AGREEMENT WITH THE FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION PROVIDING $250,000 TO THE CITY FOR USE IN THE CONSTRUCTION OF THE CENTRAL MIAMI BEACH EROSION CONTROL BREAKWATER PROJECT AND APPROPRIATING THE GRANT FUNDS FOR THAT PURPOSE. ADMINISTRATION RECOMMENDATION Adopt the Resolution. BACKGROUND The City and the Miami-Dade County Department of Environmental Resources Management (DERM) have been collaborating on an effort to improve and stabilize our beaches. As part of that effort, the presence of several erosion "hot spot" areas along our shoreline which account for the majority of the sand that erodes from our beaches were discovered. The worst of these hot spots is confined within a four block area from 28th Street to 32nd Street. This hot spot has been shown to be responsible for the loss of more than 120,000 cubic yards of sand each year and in turn accelerates the erosion of the beach for as much as a mile to the north. With beach renourishment costs at about $14/cubic yard of sand, this hot spot translates into a loss of more than $1.5 million annually. To address the critical state of erosion that exists in this area, the City obtained a special grant-in-aid appropriation, in the amount of $250,000, from the State of Florida to fund the development of an erosion control breakwater. The City also obtained a commitment from the State and Miami-Dade County to share the remaining design, permitting and construction costs. A coastal engineering consultant, hired by the DERM, has designed a series of three breakwater structures to be built along the beachfront between 28th and 32nd Streets. The design of the APPROVED AGENDA ITEM C, 1V DATE G,-q..99 " i ; , I,; "l::l"'~'Cle P. t and 8::..,O"ot' \\'-' ;"." l. ........;::t..... ..:J ../ structures was developed in close cooperation with, and with technical input from, the Florida Department of Environmental Protection, Bureau of Beaches and Coastal Systems (FDEP) and the U.S. Army Corps of Engineers (ACOE). The breakwaters have been designed to redirect wave energies and control the coastal processes to eliminate the cause of the hot spot. Eliminating this hot spot will widen and stabilize approximately one mile of beach. The estimated cost for the construction ofthe breakwaters is $700,000. To facilitate the construction ofthe breakwaters, the City Commission adopted Resolution No. 99- 23144 on April 28, 1999, authorizing the execution of an Interlocal Agreement which provides for Miami-Dade County to complete the construction of the breakwaters and then be reimbursed by the City, for up to $250,000 in eligible construction costs utilizing the special grant funds awarded to the City for this project by the State. In order for the City to obtain the grants funds from the State, the City must enter into a Grant Agreement with the FDEP. The City must execute the attached Agreement and return it to the FDEP by June 15, 1999, in order to secure the grant funds before the end of the State's fiscal year and to help ensure that the construction of this important project is completed as expeditiously as possible. CONCLUSION The City Commission should adopt the resolution authorizing the Mayor and City Clerk to execute the Grant Agreement with the FDEP, providing $250,000 in special grant funds to the City, for use in the construction of the Central Miami Beach Erosion Control Breakwater Project and appropriating the grant funds for that purpose. SRlC~DS/~IMS~ '1'r- DEP AGREEMENT NO. SP523 STATE OF FLORIDA GRANT ASSISTANCE PURSUANT TO LINE ITEM 1345A OF THE 1998 - 99 APPROPRIATIONS ACT THIS AGREEMENT is entered into between the STATE OF FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION, whose address is 3900 Commonwealth Boulevard, Tallahassee, Florida 32399 (hereinafter referred to as the "Department") and the CITY OF MIAMI BEACH, whose address is 1700 Convention Center Drive, Miami Beach, Florida 33139 (hereinafter referred to as "Grantee"), a City Government, to provide funding for the purchase of materials, and design of, the Central Miami Beach Erosion Hotspot Control Project. In consideration of the mutual benefits to be derived herefrom, the Department and the Grantee do hereby agree as follows: 1. The Grantee does hereby agree to perform in accordance with the terms and conditions set forth in this Agreement, Attachment A (Scope of Work), and all attachments and exhibits named herein which are attached hereto and incorporated by reference. 2. This Agreement shall begin upon execution by both parties and end no later than June 30, 2001 inclusive. All invoices for work funded under this Agreement shall be submitted no later than December 1, 1999, to assure availability of funding for final payment. In accordance with Section 287.058(2), Florida Statutes, the Grantee shall not be eligible for reimbursement for services rendered prior to the execution date of this Agreement. This Agreement may be amended to provide for additional services if additional funding is made available by the Legislature. The additional Agreement period identified above (December 1, 1999 through June 30, 2001) is provided for completion of the field testing and construction activities associated with the work funded under this Agreement. The Department will continue to monitor progress toward satisfactory completion of the overall project through the reporting mechanisms established in DEP Agreement No. 99DAl with Dade County. However, the Department reserves the right to request progress reports from the Grantee on an as needed basis. 3. As consideration for the services rendered by the Grantee under the terms of this Agreement, the Department shall pay the Grantee on a cost reimbursement basis in an amount not to exceed $250,000 toward the total project cost estimate of $750,000. The Grantee shall be reimbursed on a cost reimbursement basis in accordance with Comptroller Contract Payment Requirements, attached hereto and made a part hereof as Attachment B. All bills for amounts due under this Agreement shall be submitted in detail sufficient for a proper pre-audit and post-audit thereof. All requests for reimbursement of travel expenses shall be submitted in accordance with SectionlI2.061, Florida Statutes. 4. The State of Florida's performance and obligation to pay under this Agreement is contingent upon an annual appropriation by the Legislature. 5. The Grantee shall submit invoices and fmancial reports in conjunction with progress reports describing the work performed, problems encountered, problem resolution, schedule updates and proposed work for the next reporting period. Invoices/reports shall be submitted utilizing the forms provided as Attachments D and E. If advance payment is authorized, the Grantee shall report (and document as required by Attachment B) the amount of funds expended during the reporting period, the Agreement expenditures to date, interest earned during the quarter and clearly indicate the method for repayment of the interest to the Department (see paragraph 19). Progress reports shall be submitted to the Department's Project Manager on July 31, September 30 and December 1. Upon completion of the project, the Grantee shall submit to the Department a certification of completion, utilizing the form attached hereto as Attachment F. A final project certification inspection will be made by the Department within 60 days after the project is certified complete by the Grantee. DEP Agreement No. SP523, Page 1 of 5 6. Pursuant to Section 215.422, Florida Statutes, the Department's Project Manager shall have five (5) working days, unless otherwise specified herein, to inspect and approve the services for payment; the Department must submit a request for payment to the Florida Department of Banking and Finance within twenty (20) days; and the Department of Banking and Finance is given ten (10) days to issue a warrant. Days are calculated from the latter date the invoice is received or services received, inspected, and approved. Invoice payment requirements do not start until a proper and correct invoice has been received. Invoices which have to be returned to a grantee for correction(s) will result in a delay in the payment. A Vendor Ombudsman has been established within the Florida Department of Banking and Finance who may be contacted if a contractor is experiencing problems in obtaining timely payment(s) from a State of Florida agency. The Vendor Ombudsman may be contacted at 850/488-2924 or 1-800-848-3792. 7. In accordance with Section 215.422, Florida Statutes, the Department shall pay the Grantee, interest at a rate as established by Section 55.03(1), Florida Statutes on the unpaid balance, if a warrant in payment of an invoice is not issued within forty (40) days after receipt of a correct invoice and receipt, inspection, and approval of the goods and services. Interest payments of less than $1 wiII not be enforced unless a grantee requests payment. The interest rate established pursuant to Section 55.03(1), by Comptroller's Memorandum No.3 (1998-99) dated December 2, 1998, has been set at 10% per annum or .02740% per day. The revised interest rate for each calendar year beyond 1998 for which the term of this Agreement is in effect can be obtained by calling the Department of Banking and Finance, Vendor Ombudsman at the telephone number provided above or the Department's Contracts Section at 850/922-5942. 8. Each party hereto agrees that it shall be solely responsible for the negligent or wrongful acts of its employees and agents. However, nothing contained herein shall constitute a waiver by either party of its sovereign immunity or the provisions of Section 768.28, Florida Statutes. 9. The Department may terminate this Agreement at any time in the event of the failure of the Grantee to fulfill any of its obligations under this Agreement. Prior to termination, the Department shall provide thirty (30) calendar days written notice of its intent to terminate and shall provide the Grantee an opportunity to consult with the Department regarding the reason(s) for termination. 10. This Agreement may be unilaterally canceled by the Department for refusal by the Grantee to allow public access to all documents, papers, letters, or other material subject to the provisions of Chapter 119, Florida Statutes, and made or received by the Grantee in conjunction with this Agreement. 11. The Grantee shall maintain books, records and documents directly pertinent to performance under this Agreement in accordance with generally accepted accounting principles consistently applied. The Department, the State, or their authorized representatives shall have access to such records for audit purposes during the term of this Agreement and for three years following Agreement completion. In the event any work is subcontracted, the Grantee shall similarly require each subcontractor to maintain and allow access to such records for audit purposes. 12. In accordance with Section 216.349, Florida Statutes (fmancial review of grants and aids appropriations), the Grantee shall provide to the Department one of the following: (a) if the amounts received exceed $100,000, an audit of this Agreement in accordance with the rules of the Auditor General promulgated pursuant to Section 11.45, Florida Statutes; or (b) if the amounts received are greater than $25,000 but do not exceed $100,000, a statement prepared by an independent certified public accountant which attests that the Grantee has complied with the provisions of this Agreement or an audit as described under (a) above, or (c) if expenditures are less than $25,000, an attestation by the head of the entity or organization, under penalty of perjury, that the entity or organization has complied with the provisions of this Agreement. The Department reserves the right to recover costs for failure to comply with Section 216.349, Florida Statutes. Copies of the required statement or audit, as applicable, shall be sent to each of the following within six (6) months after the completion of each of the Grantee's fiscal years' in which the Agreement is in effect. REMAINDER OF PAGE INTENTIONALLY LEFT BLANK DEP Agreement No. SP523, Page 2 of 5 -Phil Flood (MS 300) Department of Environmental Protection 3900 Commonwealth Boulevard Tallahassee, Florida 32399-3000 -Audit Director (MS40) Department of Environmental Protection 2600 Blair Stone Road Tallahassee, Florida 32399-2400 -Audit Manager Office of the Auditor General P.O. Box 1735 Tallahassee, Florida 32302 To ensure compliance with Section 216.349, Florida Statutes, Chapter 10.600, Rules of the Auditor General is provided as Attachment C. Although this document is provided as an attachment to this Agreement, the Grantee acknowledges that this rule is subject to periodic revision by the Auditor General, and as such, the Grantee agrees to comply with the effective version of the rule at the time of satisfying the audit requirements of this Agreement. 13. The Grantee shall not subcontract, assign, or transfer any work under this Agreement without the prior written consent of the Department's Project Manager. The Department grants the Grantee the consent to subcontract with Dade County. The Grantee agrees to be responsible for the fulfillment of all work elements included in any subcontract consented to by the Department and agrees to be responsible for the payment of all monies due under any subcontract. It is understood and agreed by the Grantee that the Department shall not be liable to any subcontractor for any expenses or liabilities incurred under the subcontract and that the Grantee shall be solely liable to the subcontractor for all expenses and liabilities incurred under the subcontract. 14. In accordance with Section 216.347, Florida Statutes, the Grantee is hereby prohibited from using funds provided by this Agreement for the purpose of lobbying the Legislature, the judicial branch or a state agency. 15. A person or affiliate who has been placed on the convicted vendor list following a conviction for a public entity crime may not perform work as a grantee, contractor, supplier, subcontractor, or consultant under a contract with any public entity, and may not transact business with any public entity in excess of the threshold amount provided in Section 287.017, F.S., for Category Two, for a period of 36 months from the date of being placed on the convicted vendor list. 16. The Grantee shall comply with all applicable federal, state and local rules and regulations in providing services to the Department under this Agreement. The Grantee acknowledges that this requirement includes compli~ance with all applicable federal, state and local health and safety rules and regulations. The Grantee further agrees to include this provision in all subcontracts issued as a result of this Agreement. 17. The Department's Project Manager for this Agreement is identified below. Phil Flood 3900 Commonwealth Boulevard Tallahassee, FL 32399-3000 Phone: (850) 487-1262 Fax: (850) 488-5257 REMAINDER OF PAGE INTENTION ALL Y LEFT BLANK DEP Agreement No. SP523, Page 3 of 5 18. The Grantee's Project Manager for this Agreement is identified below. Bruce Henderson 1700 Convention Center Drive Miami Beach, FL 33139 Phone: (305) 673-7000 Fax: (305) 673-7028 19. In accordance with Section 2l6.l8l(15)(b), Florida Statutes, the Department, upon written request from the Grantee and written approval from the Comptroller, may provide an advance to the Grantee. The Grantee may temporarily invest the advanced funds, provided that any interest income shall either be returned to the Department, within thirty (30) days of each calendar quarter or be applied against the Department's obligation to pay, if applicable, under this Agreement. Interest earned must be returned to the Department within the timeframe identified above or invoices must be received within the same' time frame that shows the offset of the interest earned. Unused funds, and interest accrued on any unused portion of advanced funds which has not been remitted to the Department, shall be returned to the Department within sixty (60) days of Agreement completion. The parties hereto acknowledge that the State Comptroller may identify additional requirements which must be met in order for advance payment to be authorized. If additional requirements are imposed by the State Comptroller, the Grantee shall be notified, in writing, by the Department's Project Manager regarding the additional requirements. Prior to releasing any advanced funds, the Grantee shall be required to provide a written acknowledgement to the Department's Project Manager of the Grantee's acceptance of the terms imposed by the State Comptroller for release of the funds. 20. To the extent required by law, the Grantee will be self-insured against, or will secure and maintain during the life of this Agreement, Workers' Compensation Insurance for all of his employees connected with the work of this project and, in case any work is subcontracted, the Grantee shall require the subcontractor similarly to provide Workers' Compensation Insurance for all of the latter's employees unless such employees are covered by the protection afforded by the Grantee. Such self-insurance program or insurance coverage shall comply fully with the Florida Workers' Compensation law. In case any class of employees engaged in hazardous work under this Agreement is not protected under Workers' Compensation statutes, the Grantee shall provide, and cause each subcontractor to provide, adequate insurance satisfactory to the Department, for the protection of his employees not otherwise protected. 21. The Grantee warrants and represents that it is self-funded for liability insurance, appropriate and allowable under Florida law, and that such self-insurance offers protection applicable to the Grantee's officers, employees, servants and agents while acting within the scope of their employment with the Grantee. 22. The Grantee covenants that it presently has no interest and shall not acquire any interest which would conflict in any manner or degree with the performance of services required. 23. The purchase of non-expendable equipment costing $500 or more is not authorized under the terms of this Agreement. 24. The Department may at any time, by written order designated to be a change order, make any change in the work within the general scope of this Agreement (e.g., specifications, time, method or manner of performance, requirements, etc.). All change orders are subject to the mutual agreement of both parties as evidenced in writing. Any change order which causes an increase or decrease in the Grantee's cost or time shall require formal amendment to this Agreement. 25. The project shall conform to all applicable State, Federal, and Local permit requirements, including the requirements of Chapter 62B-4l, Florida Administrative Rule. DEP Agreement No. SP523, Page 4 of 5 26. This Agreement represents the entire agreement of the parties. Any alterations, variations, changes, modifications or waivers of provisions of this Agreement shall only be valid when they have been reduced to writing, duly signed by each of the parties hereto, and attached to the original of this Agreement, unless otherwise provided herein. IN WITNESS WHEREOF, the parties have caused this Agreement to be duly executed, the day and year last written below. CITY OF MIAMI BEACH By: Title: Neisen Kas~n, Mayor BY:_U11,(AO t'UAi1v--- Title: Robert Parcher, City Clerk Date: & I n-/H I ( STATE OF FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION By: Secretary or designee Date: APPROVED AS TO FOf.;;!\,,, & lANGUAGE & FOR EXECUTION (Jdtt:J DEP Project Manager ~~&LQ,~~~/ DEP Contracts Administrator j ~ ~;;~ FEID No. 59-6000372 ~ Approved as to form and legality: Jt~~~~ *For Agreements with governmental boards/commissions: If someone other than the Chairman signs this Agreement, a resolution, statement or other document authorizing that person to sign the Agreement on behalf of the Agreement or must accompany the Agreement. List of attachments/exhibits included as part of this Agreement: Specify Type Letter/ Number Attachment Attachment Attachment Attachment Attachment Attachment -A- -1L ~ -.lL l L Description (include number of pages) Scope of Work (1 Page) Comptroller Contract Payment Requirements (1 Page) Chapter 10.600, Rules of the Auditor General (5 Pages) Request for Payment (1 Page) Quarterly Progress Report (1 Page) Proiect Completion Certification (1 Page) DEP Agreement No. SP523, Page 5 of 5 A TTACHMENT A SCOPE OF WORK This Agreement provides funding for the field testing with advanced technologies of an erosion control structure. Specifically, the scope of this work is limited to design and permitting of the structure(s), and the purchase and storage of materials for use in the future construction of a series of three shore-attached breakwater structures, combined with fill placement, to restore and stabilize a highly erosional segment of the Dade County shore protection project, between 28th Street and 36th Street, in Miami Beach. The project includes the purchase and temporary stockpiling of 7,829 tons of boulders or other suitable material, and approximately 65,000 cubic yards of fill. The source of this beach fill material would be the highly accretional areas south of the proposed structure location. Funding for this project in the amount of $250,000 will be provided to the City of Miami Beach, pursuant to this Agreement. The remaining required for completion shall be provided pursuant to an agreement between Dade County and the State of Florida Department of Environmental Protection (DEP Agreement No. 99DAl). The Grantee shall submit to the Department progress and financial reports for the duration of this Agreement. Reports shall be submitted utilizing the form provided as Attachment E no later than July 31, September 30, and December 1. Progress reports shall describe the work performed since the last report and the percent completion of the tasks. Financial reports shall be consistent with progress reports. Upon completion of the project, the Grantee shall submit to the Department a certification of completion, utilizing the form attached hereto as Attachment F. A final project certification inspection will be made by the Department within 60 days after the project is certified complete by the Grantee. REMAINDER OF PAGE INTENTIONALL Y LEFT BLANK DEP Agreement No. SP523, Attachment A, Page 1 of 1 ATTACHMENT B Comptroller Contract Payment Requirements Department of Banking and Finance, Bureau of Auditing Manual (10/07/97) Cost Reimbursement Contracts Invoices for cost reimbursement contracts must be supported by an itemized listing of expenditures by category (salary, travel, expenses, etc.) Supporting documentation must be provided for each amount for which reimbursement is being claimed indicating that the item has been paid. Check numbers may be provided in lieu of copies of actual checks. Each piece of documentation should clearly reflect the dates of service. Only expenditures for categories in the approved contract budget should be reimbursed. Listed below are examples of types of documentation representing the minimum requirements: (1) Salaries: A payroll register or similar documentation should be submitted. The payroll register should show gross salary charges, fringe benefits, other deductions and net pay. If an individual for whom reimbursement is being claimed is paid by the hour, a document reflecting the hours worked times the rate of pay will be acceptable. (2) Fringe Benefits: Fringe Benefits should be supported by invoices showing the amount paid on behalf of the employee (e.g., insurance premiums paid). If the contract specifically states that fringe benefits will be based on a specified percentage rather than the actual cost of fringe benefits, then the calculation for the fringe benefits amount must be shown. Exception: Governmental entities are not required to provide check numbers or copies of checks for fringe benefits. (3) Travel: Reimbursement for travel must be in accordance with Section 112.061, Florida Statutes, \vhich includes submission of the claim on the approved State travel voucher or electronic means. (4) Other direct costs: Reimbursement will be made based on paid invoices/receipts. If nonexpendable property is purchased using State funds, the contract should include a provision for the transfer of the property to the State when services are terminated. Documentation must be provided to show compliance with Department of Management Services Rule 60A- 1.017, Florida Administrative Code, regarding the requirements for contracts which include services and that provide for the contractor to purchase tangible personal property as defined in Section 273.02, Florida Statutes, for subsequent transfer to the State. (5) In-house charges: Charges which may be of an internal nature (e.g., postage, copies, etc.) may be reimbursed on a usage log which shows the units times the rate being charged. The rates must be reasonable. (6) Indirect costs: If the contract specifies that indirect costs will be paid based on a specified rate, then the calculation should be shown. Pursuant to 216.346, Florida Statutes, a contract between state agencies including any contract involving the State University system or the State Community College system, the agency receiving the contract or grant moneys shall charge no more than 5 percent of the total cost of the contract or grant for overhead or indirect cost or any other cost not required for the payment of direct costs. DEP Agreement No. SP523, Attachment B, Page 1 of 1 ATTACHMENT C RULES OF THE AUDITOR GENERAL CHAPTER 10.600 AUDITS OF STATE GRANTS AND AIDS APPROPRIATIONS UNDER SECTION 216.349, FLORIDA STATUTES EFFECTIVE 9-30-97 DEP Agreement No. SP523, Attachment C, Page 1 of 5 RULES OF THE AUDITOR GENERAL CHAPTER 10.600 TABLE OF CONTENTS Rule Section No. Description Page 10.610 10.620 10.630 PREFACE TO RULES ....................................... 2 DEFINITIONS ......... ........... .......... ...................... 3 AUDIT REQUIREMENTS .....:............................4 EFFECTIVE DATE ............................................4 APPENDiX........................................................ 5 PREFACE TO RULES Section 216.349, Florida Statutes, imposes audit requirements on recipients of grants and aids appropriations from State agencies. The grants and aids appropriations referred to in Section 216.349, Florida Statutes, are those designated as "grants and aids" in a Florida appropriations act. The beginning point of any audit required by this section of law should be a determination of which State moneys received by the auditee are grants and aids appropriations as described above. The Auditor General has no authority or responsibility to determine which grants and aids are covered by this section of the Florida Statutes. Because of responsibilities assigned to the administering State agency and the Comptroller of the State of Florida, either or both should be able to assist the auditee in determining which grants and aids come under Section 216.349, Florida Statutes. The administering State agency should also be consulted regarding any specific form requirements for the required report and schedule. These rules apply only to grants made by State agencies from appropriations designated as "grants and aids" in a Florida appropriations act. These rules do not apply to grants made from sources of money other than those designated as "grants and aids" in a Florida appropriations act. There may be occasions when State grants and aids appropriations moneys received from a State agency include Federal moneys. Certain changes to these rules have been made to assist State agency Federal award pass-through recipients in their effort to implement new Federal requirements (Le., Single Audit Amendments of 1996 and revised OMS Circular A-133) while still complying with the Section 216.349, Florida Statutes, requirements. The most significant change to these rules is the requirement that the auditor conduct an examination in accordance with AICPA attestation standards and issue an examination attestation report addressing compliance with the grant requirements. Since the primary objective of a Section 216.349, Florida Statutes, audit is to determine the recipient' s compliance with the grant provisions (including a determination of whether the grant funds were used for authorized purposes), an examination conducted in accordance with AICPA attestation standards should be sufficient to meet this objective. AICPA attestation standards are not significantly different from AICPA auditing standards and the level of audit work necessary to meet this objective would not vary significantly whether done as part of an audit or as part of an attestation engagement. An examination done in accordance with AICPA attestation DEP Agreement No. SP523, Attachment C, Page 2 of 5 standards provides a high level of assurance (i.e., an opinion) and should satisfy the monitoring needs of pass-through Federal award recipients. Examinations intended to satisfy such monitoring needs would be limited to the five types of compliance requirements specified in OMB Circular A- 133 for limited scope audits. Another advantage of an examination conducted in accordance with AICPA attestation standards is that the auditor's examination attestation report is essentially the same regardless of whether or not the grants and aids recipient is a local government, not-for-profit or for-profit organization, or had a financial statement audit. The use of the same report to satisfy applicable Federal subrecipient monitoring requirements and/or State grants and aids appropriations audit requirements should ease administrative burdens imposed on State agencies. The basis for determining which Federal award recipients are required to have a Federal single audit (i.e., amount of Federal awards expended) differs from the basis for determining which grants and aids recipients are required to provide for an audit pursuant to Section 216.349, Florida Statutes (i.e., the amount of grants and aids moneys received). Accordingly, Federal award recipients required to provide for an audit pursuant to the Federal Single Audit Act must prepare a schedule of expenditures of Federal awards whereas State grants and aids recipients required to provide for an audit pursuant to Section 216.349, Florida Statutes, must prepare a schedule of State financial assistance. Because information required for a schedule of expenditures of Federal awards differs from that required for a schedule of State financial assistance, State grants and aids moneys that involve Federal awards will have to be included on the schedule of expenditures of Federal awards (when that schedule is required pursuant to the Federal Single Audit Act) and on the schedule of State financial assistance. The schedule of State financial assistance should be footnoted to indicate the extent of duplication of moneys on the two schedules. The auditor must determine from the grant agreement and/or inquiries with the granting agency the level or amount of testing necessary to report on whether or not the expenditures of the grants were in accordance with all legal and regulatory requirements and that the funds were not used for the purpose of lobbying the Legislature, the judicial branch, or a State agency. Nothing in these rules precludes the auditor from testing grant moneys for both Federal and State requirements at the same time. However, as stated earlier, these rules do require a schedule of State financial assistance and the auditor's examination attestation report should refer specifically to the schedule of State financial assistance. The schedule of State financial assistance should clearly distinguish State grants and aids moneys from other State financial assistance. Nothing contained in these rules precludes a State granting agency from imposing requirements that are in addition to those specified in these rules. History: New 06-30-93 Amended 06-30-94, 06-30-95, 09-30-97 10.610 DEFINITIONS (1) As used in these Rules, the term: (a) "Local governmental entity" means a county agency, municipality, or special district or any other entity (other than a district school board or community college), however styled, that independently exercises any type of governmental function. (b) "Nonprofit organization" means any organization which meets the definition of a not-for- profit organization provided in Financial Accounting Standards Board Statement 116, Appendix D. (c) "For-profit organization" means any organization which is not a governmental entity or a nonprofit organization. General Authority and Law Implemented - Section 11.45, Florida Statutes, and Section 216.349, Florida Statutes. History: New 06-30-92 Amended 06-30-93, 06-30-94, 06-30-95, 09-30-97 DEP Agreement No. SP523, Attachment C, Page 3 of 5 10.620 AUDIT REQUIREMENTS (1) When an audit is required pursuant to Section 216.349, Florida Statutes, the audit shall be an examination conducted in accordance with attestation standards promulgated by the American Institute of Certified Public Accountants. Grantor State agencies may also impose additional requirements. (2) The report produced in compliance with Section 216.349, Florida Statutes, shall contain a schedule of State financial assistance which meets the requirements of the granting agency(s) and a written report which includes an opinion on management's assertion about the entity's compliance with grant requirements. Additionally, the report should refer to the schedule of State financial assistance and should indicate whether, in the auditor's opinion, the applicable management assertions are fairly stated in all material respects. General Authority and Law Implemented - Section 11.45, Florida Statutes, and Section 216.349, Florida Statutes. History: New 06-30-92 Amended 06-30-93, 06-30-94, 06-30-95, 09-30-97 10.630 EFFECTIVE DATE These Rules, as amended, shall take effect September 30,1997, and are applicable to audits for fiscal years ending September 30,1997, and thereafter. General Authority and Law Implemented - Section 11.45, Florida Statutes, and Section 216.349, Florida Statutes. History: New 06-30-92 Amended 06-30-93, 06-30-94, 06-30-95, 09-30-96, 09-30-97. Renumbered 09-30-97 (formerly 10.640) DEP Agreement No. SP523, Attachment C, Page 4 of 5 APPENDIX EXCERPT FROM FLORIDA STATUTES, 1997 216.349 Financial review of grants and aids appropriations; audit or attestation statement.-- (1) Before disbursing any funds from a grants and aids appropriation pursuant to a grant or contract, the state agency, or the judicial branch, authorized by the appropriations act to administer the funds and the Comptroller must independently ensure that the proposed expenditure is in accordance with all legal and regulatory requirements and find that the terms of the grant or contract specifically prohibits the use of funds for the purpose of lobbying the Legislature, the judicial branch, or a state agency. (2) Any local governmental entity, nonprofit organization, or for-profit organization that is awarded funds from a grants and aids appropriation by a state agency shall: (a) If the amounts received exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to s. 11.45; (b) If the amounts received exceed $25,000 but do not exceed $100,000, have an audit performed in accordance with the rules of the Auditor General promulgated pursuant to s. 11 .45 or have a statement prepared by an independent certified public accountant which attests that the receiving entity or organization has complied with the provisions of the grant; or (c) If the amounts received do not exceed $25,000, have the head of the entity or organization attest, under penalties of perjury, that the entity or organization has complied with the provisions of the grant. All audits performed or attestation statements prepared under this subsection shall be filed with the granting agency and with the Auditor General. History. - 5.29, ch. 91-109; s. 78, ch. 92-142. Note: The above excerpt from the Florida Statutes is based on Section 216.349, Florida Statutes (1996 Supplement), which was not amended during the 1997 legislative session. The codified 1997 Florida Statutes were not available at the time these Rules were updated. DEP Agreement No. SP523, Attachment C, Page 5 of 5 ATTACHMENT 0 FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION FLORIDA BEACH EROSION CONTROL PROGRAM REQUEST FOR PAYMENT CONTRACTUAL SERVICES Name of Project: Central Miami Beach Erosion Hotspot Control Proiect Grantee: City of Miami Beach DEP Agreement Number: SP523 Billing Number: Billing Period: Summary of Invoices Date of Invoice Amount of Task Invoice Number Invoice # Name of Vendor Check Number Amount Paid Vendor $ TOTAL $ Cost Summary State Funds Obligated $ 250,000 Local Funds Obligated $ 0 Less Previous Payment Less This Payment State Funds Remaining Certification: I certify that the purchases noted above were used in accomplishing the project; and that invoices, check vouchers, copies of checks, and other purchasing documentation attached hereto and are maintained as required to support the cost reported above and are available for audit upon request. Name of Project Administrator Signature of Project Administrator Date Name of Project Financial Officer Signature of Project Financial Officer Date DEP Agreement No. SP523, Attachment D, Page 1 of 1 ATTACHMENT E FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION FLORIDA BEACH EROSION CONTROL PROGRAM PROGRESS REPORT Name of Project: Central Miami Beach Erosion Hotspot Control Proiect Grantee: City of Miami Beach DEP Agreement Number: SP523 Report Period: Status of Eligible Project Items: (Describe progress accomplished during report period, including statement(s) regarding percent of task completed to date. Describe any implementation problems encountered, if applicable.) 1. Design 2. Acquisition or Purchase of Materials DEP Agreement No. SP523, Attachment E, Page 1 of 1 ATTACHMENT F FLORIDA DEPARTMENT OF ENVIRONMENTAL PROTECTION FLORIDA BEACH EROSION CONTROL PROGRAM PROJECT COMPLETION CERTIFICATION Name of Project: Central Miami Beach Erosion Hotspot Control Proiect ' Grantee: City of Miami Beach DEP Agreement Number: SP523 I hereby certify that the above mentioned project has been completed in accordance with the Project Agreement, including any amendments thereto, between the Department of Environmental Protection and grantee, and all funds expended for the project were expended pursuant to the Grant Assistance Agreement. Name of Project Administrator Signature of Project Administrator Date DEP Agreement No. SP523, Attachment F, Page 1 of 1 Page lof2 Hatfield, Liliam From: Henderson, Bruce Sent: December 30, 2002 03:48 PM To: Beckmann, Fred; Kokorian, Gary Cc: Hatfield, Liliam Subject: RE: Pending Resolutions Fred: The breakwater funding was a "grant-in-aid appropriation from the State Legislature, there was no formal grant agreement to be executed. Bruce -----Original Message----- From: Beckmann, Fred Sent: Mon 12/30/20023:39 PM To: Henderson, Bruce; Kokorian, GlII)' Cc: Hatfield, Liliam Subject: RE: Pending Resolutions Bruce and Gary, Please complete the following items respectively: 99-23205 Execute grant agreement wI FDEP of $250K for the construction of Erosion Control Breakwater Project 99-23029 Execute a Revocable Permit at the end of 36th Street located 3611 Collins Avenue. -----Orlginal Message----- From: Hatfield, L1l1am Sent: Monday, December 30,20021:12 PM To: Diaz, Alexander; Rolandelli, Alex; Johnson, Amelia; Parcher, Robert; Henderson, Bruce; Hastings,Carl; Cuervo, Christina; Leonard, Clifton; caomb; DianeCamber; Shockey, Donald; DougTober; Jordan, Floyd; Beckmann, Fred; Kokorian, Gary; Lopez, Gus; Cardeno, Hernan; Damien, Joe; Chartrand, Jorge; Gomez, Jorge; Meyers, Joyce; Hoanshelt, Judy; Acosta, Gladys; Bonde, Kent; Crowder, Kevin; Smith, Kevin; Hemstreet, Tim; caomb; Francis, Leonardo; Ramos, Lupita; Buttacavoli, Mayra; Lamazares, Mercedes; Cullen, Michelle; Walker, Patricia; Walker, Patricia; Aguila, Raul; Robert Middaugh (E-mail); Rodriguez, Rocio; Singer, Ronnie; Frances, Saul; Kilroy, Stacy; Susan Lichtstein (E-mail); Adderly,TC; TheresaPope; Urriola, Thomas Cc: Gonzalez, Jorge SUbJect: Pending Resolutions Attached please find the report of incomplete resolutions as of today. The older resolutions must be resolved. Please delegate this task so that the documents can be completed and filed away. For those of you who are awaiting agreements and you have notified this department, please disregard this notice. Thank you for your cooperation in trying to minimize the number of incomplete resolutions. LlIlam R. Hatfield 12/30/2002