RESOLUTION 93-20723 •
RESOLUTION NUMBER 93-20723
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA,
AUTHORIZING AND DIRECTING THE MAYOR AND CITY
CLERK TO EXECUTE AN AMENDMENT TO THE CURRENT
CONTRACTS WITH THE DEPARTMENT OF HEALTH AND
REHABILITATIVE SERVICES (HRS) , NUMBERS KL994
AND KL995, IN ORDER TO COMPLY WITH THE REVISED
ATTACHMENT ENTITLED "FINANCIAL AND COMPLIANCE
AUDITS."
WHEREAS, the City of Miami Beach on June 24 , 1992 , signed and
executed two (2) contracts (KL994 and KL995) with the State of
Florida Department of Health and Rehabilitative Services (HRS) for
funding of the Developmental Training and Supported Employment
Training Programs at the Miami Beach Activity Center; and
WHEREAS, said contracts are in full force and effect; and
WHEREAS, in order to comply with HRS requirements, the City
must amend the contracts to include the revised attachment entitled
"Financial and Compliance Audits" ; and
WHEREAS, no other changes to the current HRS contracts are
being made at this time.
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, THAT:
The City Commission of the City of Miami Beach hereby
authorizes the Mayor and City Clerk to execute said Amendment to
contracts,
,-•+-�-- •••.�',-.. a T r1 n A and
.� TT Q(\ - the Department
-. �-�.,..r+ ?T 4- -,
the cola vL ac s, KL:/J 4 61111.1 KLA:J 5, 1N i 1 11 he Depar 1►1 ent o l L1ea L 1.11 and
Rehabilitation Services (HRS) .
/
PASSED AND ADOPTED this day of 17th of;rebruary ;1993 .
MAYOR
ATTEST:
° AP ... VED
DT.
,00r
CITY CLERK /' r
Dat=Or '''
•
•
CITY OF MIAMI BEACH
CITY HALL 1700 CONVENTION CENTER DRIVE MIAMI BEACH FLORIDA 33139
OFFICE OF THE CITY MANAGER TELEPHONE: (305) 673-7010
FAX: (305) 673-7782
COMMISSION MEMORANDUM NO. 9723
TO: Mayor Seymour Gelber and DATE: February 17 , 1993
Members of the City Commission
FROM: Roger M. Carat
City Manager
SUBJECT: A RESOLUTION AUTHORIZING AND DIRECTING THE MAYOR AND CITY
CLERK TO EXECUTE AN AMENDMENT TO THE CURRENT CONTRACTS
WITH THE DEPARTMENT OF HEALTH AND REHABILITATIVE SERVICES
(HRS) , NUMBERS KL994 AND KL995, IN ORDER TO COMPLY WITH
THE REVISED ATTACHMENT ENTITLED "FINANCIAL AND COMPLIANCE
AUDITS".
ADMINISTRATION RECOMMENDATION:
The Administration recommends adoption of the attached Resolution
which authorizes the execution of an amendment to two contracts
with the State of Florida Department of Health and Rehabilitative
Services. HRS has requested an amendment to the contracts, which
is a revised copy of the State's Financial/Audit attachment.
Therefore, in order to comply with their requirements, the new
attachment to the contracts entitled "Financial and Compliance
Audits" will be substituted.
BACKGROUND
Since 1983, the City's Miami Beach Activity Center (MBAC) , located
at 8128 Collins Avenue, contiguous to the Log Cabin Nursery, has
operated an HRS program entitled Developmental Training
(independent living skills training) designed to benefit
developmentally disabled (mentally retarded) adults. This mental
retardation program is administered by the City's Department of
Development, Design and Historic Preservation Services. Clients
participating in this program are referred from either Health and
Rehabilitative Services (HRS) or sponsored by their own families.
The program strives to teach its clients basic living skills, which
will allow them to become self-reliant and no longer entirely
dependent upon welfare and social service agencies for their
sustenance.
In 1989, the City's MBAC also became involved in another HRS
program for developmentally disabled (mentally retarded) adults
entitled Supported Employment. Participants in this program are
limited to seven (7) . This program focuses exclusively on
preparing and training clients to assume jobs utilizing the skills
already learned under the Developmental Training Program, detailed
above. Both of these programs, while funded separately, are
intricately linked together.
ANALYSIS
On June 24 , 1992 , two (2) contracts (KL994 and KL995) with the
State of Florida Department of Health and Rehabilitative Services
(HRS) were signed and executed by the Mayor and City Clerk. HRS 23
AGENDA
ITEM ---
DATE
2-V11-
i
COMMISSION MEMO
FEBRUARY 17, 1993
PAGE 2
has now requested an amendment to the contracts, which is merely a
revised copy of the State's Financial/Audit requirements.
Therefore, to ensure compliance with HRS, the City must amend the
contracts to include the revised attachment entitled "Financial and
Compliance Audits. " No other changes to the current contracts are
being made at this time. All agencies serving the developmentally
disabled in the State of Florida are asked to execute this
Amendment to their contracts.
CONCLUSION
This Amendment to the HRS contracts must be executed in order to
ensure compliance, and allow us to continue receiving our HRS Grant
funds.
RMC/STP:lk
Attachment
24
-
AMENDMENT I
THIS AMENDMENT , entered into between the State of Florida ,
Department of Heal th and Rehab i i i tat i ve Services , hereinafter ref erred
to as the "department " and The City of Mi ami Beach hereinafter ref erred
to as the "provider" , amends contract KL995 .
1 . Attachment I I of the original contract i s being replaced in i t s
entirety by Attachment #1 of this amendment .
2 . This amendment sha 1 I begin on December 1 , 1992 , or the date on
which the amendment has __been signed by - both part i e s , - wh i ch ev e r i s
later .
Al I provisions in the contract and any attachments thereto in
conflict with this amendment sha I I be and are hereby changed to
conform wi th this amendment .
AI I provisions not in conflict wi th this amendment are st i I I in
effect and are to be performed at the I evel specified in the
contract .
This amendment and a I l its attachments are hereby made a part of
the contract .
IN WITNESS WHEREOF , the parties hereto have caused this 3 page
amendment to be executed by their officials thereunto duly authorized .
PROVIDE' STATE OF FLORIDA DEPARTMENT OF
The •i t, of M'- i :each HEALTH AND REHAB IL I TAT I VE SERVICE S
S I GNE,/ SLGNED ,/►
BY : BY :
NAME : HAL,r • rNA Anita M. Bock
T ITLE I Mayor TITLE :Deputy District Administrator
DATE : 2.42.1 I 15 DATE : .22
_ -
City Clerk -
FORM APPROVED
FEDERAL ID NUMBER : - =
5960D0372 - LE L_DEPT.
Date
.
ATTAC1 SENT #1
Page 2
FINANCIAL AND COMPLIANCE AUDITS
ATTACHMENT 10
This attachment is applicable, if the provider or grantee, hereinafter referred to as provider, is any local government
entity, nonprofit organization, or for-profit organization.
PART I: SINGLE AUDIT
This part is applicable if the provider is a local government entity or nonprofit organization and receives a total of
S25,000
000 or more from the department during its fiscal year. The provider has "received" funds when it has obtained cash from
thedepartment or when it has incurred expenses which will be reimbursed by the department.
TheP rovider agrees to have an annual financial and compliance audit performed by independent auditors in accordance with the
current Government Auditing Standards ("Yellow Book") issued by the Comptroller General of the United States. Local
governments shall comply with Office of Management and Budget (OMB) Circular A-128, Audits of State and Local Governments.
Nonprofit providers receiving federal funds passed through the department shall comply with the audit requirements_contained
�
in OMB Circular A-133, Audits of Institutions of Higher Learning and Other Nonprofit Institutions, except as modified herein.
Such audits shall cover the entire organization for the organization's fiscal year, not to exceed 12 months. The scope of
the auditPe rformed shall include the financial audit requirements of the "Yellow Book," and must include reports on internal
control and compliance. The audit report shall include a schedule of financial assistance that discloses each state contract
by number. An audit performed by the Auditor General shall satisfy the requirements of this attachment.
Compliance findings related to contracts with the department shall be based on the contract requirements, including any
rules, regulations, or statutes referenced in the contract. Where applicable, the audit report shall include a computation
showing whether or not matching requirements were met. Alt questioned costs and Liabilities due to the department shall be
calculated and fully disclosed in the audit report with reference to the department contract involved. These requirements do
not expand the scope of the audit as prescribed by the "Yellow Book."
If theP rovider has received any funds from a grants and aids appropriation, the provider will also submit a compliance
report(s) in accordance with the rules of the Auditor General, chapter 10.600, and indicate on the schedule of financial
assistance which contracts are funded from state grants and aids appropriations.
Copies of the financial and compliance audit report, management letter, and all other correspondence, if any, related to
auditsPe rformed by independent auditors, other than the Auditor General, shall be submitted within 120 days after the end of
the provider's fiscal year, unless otherwise required by Florida Statutes, to the following:
A. Office of Audit and Quality Control Services
1317 Winewood Boulevard, Building 5, Room 116
Tallahassee, Florida 32399-0700
B. Contract Manager for the department
C. Submit to this address only those reports prepared in accordance with OMB Circular A-133:
Federal Audit Clearinghouse .►
U.S. Bureau of the Census
Jeffersonville, Indiana 47132
D. Submit to this address only those reports prepared in accordance with the rules of the
Auditor General, chapter 10.600:
Jim Dwyer
Office of the Auditor General
P. 0. Box 1735
Tallahassee, Florida 32302
The provider shall ensure that audit working papers are made available to the department, or its designee, upon request for a
period of five years from the date the audit report is issued, unless extended in writing by the department.
9/30/92
ATTACHMENT #1
Page 3
PART II: GRANTS AND AIDS AUDIT/ATTESTATION
•
This part is applicable if the provider is awarded funds from a grants and aids appropriation, and is either (1) a local
government entity or nonprofit organization receiving a total of less than $25,000 from the department during its fiscal year
or (2) a for-profit organization receiving any amount from the department. The provider has."received" funds when it has
obtained cash from the department or when it has incurred expenses which will be reimbursed by the department.
If the amount received from grants and aids appropriation awards exceeds $100,000, the provider agrees to have an audit
performed by an independent certified public accountant and submit a compliance report(s) in accordance with the rules of the
Auditor General, chapter 10.600. The audit report shall include a schedule of financial assistance that discloses each state
contract by number and indicates which contracts are funded from state grants and aids appropriations.
Compliance findings related to contracts with the department shall be based on the contract requirements, including any
rules, regulations, or statutes referenced in the contract. Where applicable, the audit report shall include a computation
showing whether or not matching requirements were met. All questioned costs and liabilities due to the department shall be
calculated and fully disclosed in the audit report with reference to the department contract involved.
If the amount received from grants and aids appropriation awards exceeds $25,000, but does not exceed $100,000, the provider
may have an audit as described above or have a statement prepared by an independent certified public accountant which attests
that the provider has complied with the provisions of all contracts funded by a grants and aids appropriation.
If the amount received from grants and aids appropriation awards does not exceed $25,000, the provider will have the head of
the entity or organization attest, under penalties of perjury, that the organization has complied with the provisions of all
contracts funded by a grants and aids appropriation.
Copies of the audit report and all other correspondence, if any, related to audits performed by the independent auditor, or
the attestation statement, shall be submitted within 120 days after the provider's fiscal year end to the following:
A. Office of Audit and Quality Control Services
1317 Winewood Boulevard, Building 5, Room 116
Tallahassee, Florida 32399-0700
B. Contract Manager for the department
C. Jim Dwyer
Office of the Auditor General
P. 0. Box 1735
Tallahassee, Florida 32302
The provider shall ensure that audit working papers are made available to the department, or its designee, upon request for a
period of five years from the date the audit report is issued, unless extended in writing by the department.
PART III: NO AUDIT REQUIREMENT
This part is applicable if the provider is not awarde<funds from a grants and aids appropriation, and is either (1) a local
government entity or nonprofit organization receiving a total of less than $25,000 from the department during its fiscal year
or (2) a for-profit organization receiving any amount from the department. The provider has "received" funds when it has
obtained cash from the department or when it has incurred expenses which will be reimbursed by the department.
The provider has no audit or attestation statement required by this attachment.
9/30/92
r 1
AMENDMENT II
THIS AMENDMENT , entered into between the State of Florida ,
Department of Health and Rehabi I i tat ive Services , hereinafter referred
to as the "department " and The City of Miami Beach hereinafter referred
to as the "provider" , amends contract KL 994.
1 . Attachment IV of the original contract is being replaced in its
entirety by Attachment #1 of this amendment .
2 . This amendment sha l I begin on December 1 , 1992 , o r the date on
which the amendment has been signed by both parties , whichever is
later .
All provisions in the contract and any attachments thereto in
conflict with this amendment shall be and are hereby changed to
conform with this amendment .
All provisions not in conflict with this amendment are sti l l in
effect and are to be performed at the level specified in the
contract .
This amendment and all its attachments are hereby made a part of
the contract .
IN WITNESS WHEREOF , the parties hereto have caused this 3 page
amendment to be executed by their officials thereunto duly authorized .
PROVIDER STATE OF FLORIDA DEPARTMENT OF
The Ci t / .' Miami Bim- HEALTH AND REHABILITATIVE SERVICES
SIGNED SIGNED eiet.„
BY : : .
PP-
NAME : 4- moor G- •er NAM . Anita M. Bock
TITLE : mayor TITLE :Deputy District Administrator
DATE : ' /2-4( [3 DATE : j-; # 7.
-..-' ik"..ciut-..."-&--- E._,---Vv,_
City Clerk
FEDERAL ID NUMBER :
596000372
FORM APPROVED
lip. AL DEPT.
BI A/
Date /f/if)
1
ATTACHMENT
Page 2
FINANCIAL AND COMPLIANCE AUDITS
ATTACHMENT Ar/
This attachment is applicable, if the provider or grantee, hereinafter referred to as provider, is any local government
entity, nonprofit organization, or for-profit organization.
PART I: SINGLE AUDIT
This part is applicable if the provider is a local government entity or nonprofit organization and receives a total of
$25,000 or more from the department during its fiscal year. The provider has "received" funds when it has obtained cash from
the department or when it has incurred expenses which will be reimbursed by the department.
The provider agrees to have an annual financial and compliance audit performed by independent auditors in accordance with the
current Government Auditing Standards ("Yellow Book") issued by the Comptroller General of the United States. Local
governments shall comply with Office of Management and Budget (OMB) Circular A-128, Audits of State and Local Governments.
Nonprofit providers receiving federal funds passed through the department shall comply with the audit requirements_contained
in OMB Circular A-133, Audits of Institutions of Higher Learning and Other Nonprofit Institutions, except as modified herein.
Such audits shall cover the entire organization for the organization's fiscal year, not to exceed 12 months. The scope of
the audit performed shall include the financial audit requirements of the "Yellow Book," and must include reports on internal
control and compliance. The audit report shalt include a schedule of financial assistance that discloses each state contract
by number. An audit performed by the Auditor General shall satisfy the requirements of this attachment.
Compliance findings related to contracts with the department shall be based on the contract requirements, including any
rules, regulations, or statutes referenced in the contract. Where applicable, the audit report shall include a computation
showing whether or not matching requirements were met. All questioned costs and Liabilities due to the department shall be
calculated and fully disclosed in the audit report with reference to the department contract involved. These requirements do
not expand the scope of the audit as prescribed by the "Yellow Book."
If the provider has received any funds from a grants and aids appropriation, the provider will also submit a compliance
report(s) in accordance with the rules of the Auditor General, chapter 10.600, and indicate on the schedule of financial
assistance which contracts are funded from state grants and aids appropriations.
Copies of the financial and compliance audit report, management letter, and all other correspondence, if any, related to
audits performed by independent auditors, other than the Auditor General, shall be submitted within 120 days after the end of
the provider's fiscal year, unless otherwise required by Florida Statutes, to the following:
A. Office of Audit and Quality Control Services
1317 Winewood Boulevard, Building 5, Room 116
Tallahassee, Florida 32399-0700
B. Contract Manager for the department
C. Submit to this address only those reports prepared in accordance with OMB Circular A-133:
Federal Audit Clearinghouse
U.S. Bureau of the Census
Jeffersonville, Indiana 47132
D. Submit to this address only those reports prepared in accordance with the rules of the
Auditor General, chapter 10.600:
Jim Dwyer
Office of the Auditor General
P. 0. Box 1735
Tallahassee, Florida 32302
The provider shall ensure that audit working papers are made available to the department, or its designee, upon request for a
period of five years from the date the audit report is issued, unless extended in writing by the department.
9/30/92
ATTACHMENT fa
Page 3 •
PART II: GRANTS AND AIDS AUDIT/ATTESTATION
ThisP art is applicable if the provider is awarded funds from a grants and aids appropriation, and is either (1) a local
government entity or nonprofit organization receiving a total of less than $25,000 from the department during its fiscal year
or (2) a for-profit organization receiving any amount from the department. The provider has "received" funds when it has
obtained cash from the department or when it has incurred expenses which will be reimbursed by the department.
If the amount received from grants and aids appropriation awards exceeds $100,000, the provider agrees to have an audit
performed byan independent certified public accountant and submit a compliance report(s) in accordance with the rules of the
Auditor General, chapter 10.600. The audit report shall include a schedule of financial assistance that discloses each state
contract by number and indicates which contracts are funded from state grants and aids appropriations.
Compliance findings related to contracts with the department shall be based on the contract requirements, including any
rules, regulations, or statutes referenced in the contract. where applicable, the audit report shall include a computation
showing whether or not matching requirements were met. All questioned costs and liabilities due to the department shall be
calculated and fully disclosed in the audit report with reference to the department contract involved.
If the amount received from grants and aids appropriation awards exceeds $25,000, but does not exceed $100,000, the provider
may have an audit as described above or have a statement prepared by an independent certified public accountant which attests
that the provider has complied with the provisions of all contracts funded by a grants and aids appropriation.
If the amount received from grants and aids appropriation awards does not exceed $25,000, the provider will have the head of
the entity or organization attest, under penalties of perjury, that the organization has complied with the provisions of all
contracts funded by a grants and aids appropriation.
Copies of the audit report and all other correspondence, if any, related to audits performed by the independent auditor, or
the attestation statement, shall be submitted within 120 days after the provider's fiscal year end to the following:
A. Office of Audit and Quality Control Services
1317 Winewood Boulevard, Building 5, Room 116
Tallahassee, Florida 32399-0700
B. Contract Manager for the department
C. Jim Dwyer
Office of the Auditor General
P. 0. Box 1735
Tallahassee, Florida 32302
TheP rovider shall ensure that audit working papers are made available to the department, or its designee, upon request for a
period of five years from the date the audit report is issued, unless extended in writing by the department.
PART III: NO AUDIT REQUIREMENT
This part is applicable if the provider is not awarde4 funds from a grants and aids appropriation, and is either (1) a local
government entity or nonprofit organization receiving a total of less than $25,000 from the department during its fiscal year
or (2) a for-profit organization receiving any amount from the department. The provider has "received" funds when it has
obtained cash from the department or when it has incurred expenses which will be reimbursed by the department.
The provider has no audit or attestation statement required by this attachment.
9/30/92
s •
•
•
RESOLUTION NUMBER 93-20723
A RESOLUTION OF THE MAYOR AND CITY COMMISSION
OF THE CITY OF MIAMI BEACH, FLORIDA,
AUTHORIZING AND DIRECTING THE MAYOR AND CITY
CLERK TO EXECUTE AN AMENDMENT TO THE CURRENT
CONTRACTS WITH THE DEPARTMENT OF HEALTH AND
REHABILITATIVE SERVICES (HRS) , NUMBERS KL994
AND KL995, IN ORDER TO COMPLY WITH THE REVISED
ATTACHMENT ENTITLED "FINANCIAL AND COMPLIANCE
AUDITS."
WHEREAS, the City of Miami Beach on June 24 , 1992 , signed and
executed two (2) contracts (KL994 and KL995) with the State of
Florida Department of Health and Rehabilitative Services (HRS) for
funding of the Developmental Training and Supported Employment
Training Programs at the Miami Beach Activity Center; and
WHEREAS, said contracts are in full force and effect; and
WHEREAS, in order to comply with HRS requirements, the City
must amend the contracts to include the revised attachment entitled
"Financial and Compliance Audits" ; and
WHEREAS, no other changes to the current HRS contracts are
being made at this time.
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY
COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, THAT:
The City Commission of the City of Miami Beach hereby
authorizes the Mayor and City Clerk to execute said Amendment to
the contracts, KL994 and KL995, with the Department of ealth and
Rehabilitation Services (HRS) .
PASSED AND ADOPTED this day of 17th of ebruary 1993 .
MAYOR
ATTEST:
nil APP sVED
PT. 4o,
CITY CLERK
I
Dat
93
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•
• • ' 1
•
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•
COMMISSION MEMO
FEBRUARY 17, 1993
PAGE 2
has now requested an amendment to the contracts, which is merely a
revised copy of the State's Financial/Audit requirements.
Therefore, to ensure compliance with HRS, the City must amend the
contracts to include the revised attachment entitled "Financial and
Compliance Audits. " No other changes to the current contracts are
being made at this time. All agencies serving the developmentally
disabled in the State of Florida are asked to execute this
Amendment to their contracts.
CONCLUSION
This Amendment to the HRS contracts must be executed in order to
ensure compliance, and allow us to continue receiving our HRS Grant
funds.
RMC/STP:lk
Attachment
STATE OF FLORIDA
COUNTY OF DADE:
BROWN, City Clerk of the
I, R(C.HARD E. hereby Certify
Cit of Miami Beach, Florida, do oy
Y v and foregoing is a true and ct .
that the above
original thereof on file in this
rect copy of the g
office.
•
thy
WITNESS, my hand and the seal of said City
• a o A.D. 19 3
RICHARD E. BROWN
CityClerk of the City of Miami Beach,Florida
By: Deputy
RESOLUTION NO. 93-20721
AuthoLizing and directing the Mayor and
City .Clerk to execute an amendment to the •
current contracts with the Department of
Health and Rehabilitative Services (HRS) ,
*Numbers KL994 and KL995, in order to
comply with the revised attachment
entitled "Financial and Compliance Audits."
opj.