palm beach county · 2015/2/3 · congress avenue, delray beach, fl, and the west county office is...
TRANSCRIPT
PALM BEACH COUNTY BOARD OF COUNTY COMMISSIONERS
AGENDA ITEM SUMMARY
Agenda Item: 3E-1
------------------------------------------------------------------------------------------------------------------------------------Meeting Date: February 3, 2015 [X]
[ ] Department Submitted By: Submitted For:
Community Services Human Services Division
Consent [ ] Ordinance [ ]
Regular Public Hearing
------------------------------------------------------------------------------------------------------------------------------------I. EXECUTIVE BRIEF
Motion and Title: Staff recommends motion to ratify: Signature of the Mayor on the Phase 32 Emergency Food and Shelter Program (EFSP) Application for the Emergency Food & Shelter National Board Program, for a period of time to be determined when the funds are released, for provision of shelter, rental and utility payments to assist individuals and families in crisis.
Summary: The Emergency Food and Shelter grant is a restricted federal grant administered locally by the United Way of Palm Beach County, Inc. (United Way). On November 17, 2014, United Way released the Phase 32 EFSP grant application with instructions to return by December 12, 2014. The Human Services Division (Division) has received these funds for the past 19 years. The Division is applying for funds to provide shelter, rental and utility assistance. The application is for a total of $400,000: $90,000 for shelter, $300,000 for rent and $10,000 for utility payments. Division staff will assess applicants for this program, approve service plans to assist these households and process invoices. These funds are non-recurring and no match is required for these funds. The emergency signature process was utilized because there was insufficient time to submit this application through the regular agenda process. (Human Services) Countywide (HH).
Background and Justification: The qivision has been awarded EFSP funds annually since 1995. Division staff is trained by EFSP representatives and are required to follow the EFSP Manual and specific program requirements of the National Board as well as those mandated by the Federal government.
Attachments: Phase 32 EFSP Application w/ Walk-through Memo ------------------------------------------------------------------------------------------------------------------------------~-----
Recommended By: ~ ~ Department Director
Approved By: ounty Administrator Date
II. FISCAL IMPACT ANALYSIS
A. Five Year Summary of Fiscal Impact:
Fiscal Years 2015 2016 2017 2018 2019
Capital Expenditures
Operating Costs 400,000
External Revenue (400,000)
· Program Income
In-Kind Match (County)
NET FISCAL IMPACT 0
# ADDITIONAL FTE POSITIONS (Cumulative)
Is Item Included In Current Budget: Yes X No __ Budget Account No.: Fund 0001 Dept. 148 Unit 1345 Obj. 8301 Program Code Var. Program Period: GY14
B. Recommended Sources of Funds/Summary of Fiscal Impact: Budget will be amended upon receipt of grant award.
C. Departmental Fiscal Review: ____ ,,_r/_(l,_,,vJ..;...· ·...,._.. _________ _
Taruna Malho1rcr,75irector, Financial & Support Svcs.
Ill. REVIEW COMMENTS
A. OFMB Fiscal and/or Contract Development and Control Comments:
a-"K 1/.;.r?::,/ f:S
B. Legal Sufficiency:
C. Other Department Review:
Department Director
This summary is not to be used as a basis for payment.
Department of Community Services Division of Human and
Veteran Services
810 Datura Street, Suite 350
West Palm Beach, FL 33401-5211
(561) 355-4775
Fax: (561) 355-4801
www.pbcgov.com
• Palm Beach County
Board of County Commissioners
Shelley Vana, Mayor
Mary Lou Berger, Vice Mayor
Hal Valeche
Paulette Burdick
Steven L. Abrams
Melissa McKinlay
Priscilla A. Taylor
County Administrator
Robert Weisman
"An Equal Opportunity Affirmative Action Employer"
TO:
THRU:
THRU:
FROM:
DATE:
RE:
MEMORANDUM
Shelley Vana, Mayor Board of County Commissioners
Robert Weisman, County Administrator ;)._.,,' (f./ Board of County Commissioners
Jon Van Arnam, Assistant County Administr~t6~).,· ,/ Board of County Commissioners · 1
. . . ./ . ,. /,./."' Channell Wilkins, Director ~---<'4~ Community Services Department
December 4, 2014
Phase 32 Emergency Food and Shelter Program ******************************************************* Pursuant to Section 309 of the Administrative Code, your signature is needed on the Phase 32 Emergency Food and Shelter Program (EFSP) application.
The Emergency Food and Shelter National Board Program is a restricted federal grant. The award is administered locally by the United Way of Palm Beach County, Inc. (United Way). On November 17, 2014, United Way released the Phase 32 EFSP application. The Division of Human Services has received EFSP funds for the past nineteen years. The Division is applying for funds to provide shelter, rental and utility assistance. Staff in the Division of Human Service offices assess applicants for this program, approve service plans to assist these households and process invoices. These are non-recurring funds and no match is required.
The application is due by noon on December 12, 2014. The emergency signature process is being utilized because there is not sufficient time to submit the application through the regular BOCC agenda process. Staff will submit this item at the next BCC Commission meeting.
If additional information is needed, please contact Georgiana Devine, (561)355-4778.
., ....... L-. ____ _
Attachment: Phase 32 Emergency Food and Shelter Program Application
PHASE 32 EMERGENCY FOOD AND SHELTER PROGRAM Federal Emergency Management Agency/Palm Beach County
APPLICATION & REQUEST FOR FUNDS
Agency Name: Palm Beach County Division of Human Services
Contact: Claudia Tuck/Georgiana Devine
Address: 810 Datura Street, Suite 350
City, State, Zip Code: West Palm Beach, FL 33401
E-Mail: [email protected]/gdevine@pbcgov .org
Telephone: 561-355-4775
Federal ID: 59-6000785
FAX: 561-355-4801
Approximate Area Distribution in past years: Served Meals Mass Shelter Rent/Mortgage Administrative
10% 14% 42%
2%
Other Foods Other Shelter Utilities
12% 16% 4%
Please provide your Phase 32 EFSP request broken down in the following categories. Use the unit of service definitions included in this packet.
CATEGORY
A Served Meals
B Other Food (Pantry)
C Mass Shelter
• Transitional Housing
D Other Shelter
• Hotel/Motel
E Rent/Mortgages
F Utility Payments
G Total Request (add A through F)
Please return to: Tamara Worley United Way of Palm Beach County, Inc. 2600 Quantum Blvd., Boynton Beach, FL 33426 (561) 375-6630 ALL SUBMISSIONS MUST BE TYPEWRDTEN.
REQUEST
AMOUNT
$90,000
$300,000
$10,000
$400,000
INCOMPLETE SUBMISSIONS WILL NOT BE REVIEWED. APPLICATION SUBMISSION DEADLINE: December 12th -12:00 PM (noon) (Applications must be received at the above address by this deadline) NO LATE PROPOSALS WILL BE ACCEPTED. NO EXCEPTIONS
ESTIMATED UNITSOF UNIT SERVICE COST
3,750 nights $24/night
300 $1000/month
50 $200/bill
I I
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PHASE 32 EMERGENCY FOOD AND SHELTER PROGRAM APPLICATION For your agency's program to be considered/or EFSP Junding,fully answer each of the EFSP Application questions. Completed applications may not exceed five (5) typewritten pages using 12 point font (Times New Roman, if using a computer). Incomplete applications will not be reviewed.
J. WHO JS SERVED? Describe the program's target population, including client demographics and geographic area(s) served.
Other Shelter Services: will be provided to individuals identified by the Division of Human Services (Division) through the Senator Philip D. Lewis Center (Lewis Center) and Street Outreach. The target population will be homeless and chronically homeless, single, male and female adults, aged 18 and above; particularly focusing on those with substance abuse, mental illness, HIV/ AIDS, and Veterans. During the second year of Lewis Center operation, the Division's Homeless Outreach Team (HOT) received and assessed 2,137 referrals and placed 1,163 individuals. Based on the amount of other shelter funds requested, the HOT anticipates sheltering approximately 104 individuals for a maximum of thirty days each at $24 per night, providing 3,750 units of service for a total of $90,000.
Rent and Utility Payments: will be provided to residents of Palm Beach County, regardless of income, targeting families with children and the elderly, who face eviction and/or shut-off of utilities. The geographic area to be served is county-wide for all services requested. During FY2014, the Division assisted 725 households in the Emergency Services component, 599 households in the Intervention component and 257 households in the Self-Sufficiency component. Since March 2011, the Division has operated a Self-Sufficiency program component based on the best practice Homeless Prevention Rapid Re-Housing model that focused on working with individuals and families in crisis or at risk of becoming homeless as the target population. These households may receive assistance from the Division for a year or more including intensive/enhanced case management and extensive partnerships with other social service agencies as a coordinated effort. The average length of services during the FY2014 was four months, with a 96% success rate. This initiative was established to better serve the clients and to ensure efforts were not duplicated, making the best use of the resources available. The Division also implemented a Housing First Model for homeless individuals. This model provides housing placement in scattered site locations as soon as an appropriate permanent housing site is located and inspected. Intensive Case Management is provided on a daily basis including weekends, for as long as determined necessary. Housing First Models are endorsed by the US Department of Housing and Urban Development and the US Interagency Council on Homelessness and is identified as the philosophy in the Ten-Year Plan to End Homelessness in Palm Beach County. The Division is requesting funding to serve approximately 300 individuals/families with one month's rent for a maximum of $1,000 per month and 50 individuals/families one month's utility bill not to exceed $200 per bill for a total of $310,000. By combining EFSP funds with Ad Valorem funds, the Division will maximize resources.
2. DESCRIBE THE CLIENT ELIGIBILITY CRITERIA FOR THE PROGRAM
Other Shelter Services: Clients eligible for other shelter services will be those served by the HOT who meet HUD's definition of homelessness as follows: a. On the streets or in a place not meant for human habitation; b. In an emergency shelter or transitional housing program; c. In housing, but being evicted within 14 days and not having resources or support networks to
obtain housing; d. Fleeing domestic violence; or e. An individual/family doubled up with others due to loss of housing.
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Rent and Utility Payments: Clients eligible for Rent and Utility Payments will be any resident of Palm Beach County, regardless of income. Special focus will be on families with children and the elderly, who face eviction and/or shut-off of utilities.
3. WHERE ARE PROGRAM SERVICES DELIVERED? List all of the program service sites, including the day(s) and time(s) services are available. Please provide an estimate of the amount of EFSP funding your agency will designate to each site.
Other Shelter Services: One Homeless Outreach Team (HOT) is housed at the Lewis Center located at 1000 45th Street, West Palm Beach; two teams conduct street outreach on a daily basis. The HOT Supervisors ensure coverage at all scheduled times. The HOT interviews individuals at the Lewis Center and also makes arrangements, for the convenience of clients, at 38754 State Road 80 in Belle Glade. Services are provided from 8:00 a.m. to 6:00 p.m., Monday to Friday and 8:00 a.m to 1 :00 p.m. on weekends and Holidays. Teams meet the homeless where they are located, in the parks; soup kitchens; abandoned buildings; the woods; and street comers. The Division has a database that connects all HOT staff and enables utilize resources regardless of which location they are working, in addition to completing client intake in the CMIS.
Rent and Utility Payments: The Division has three area offices where individuals/families can apply for Rent and Utility Payment assistance Monday-Friday, 8 a.m. to 5 p.m. The North County Office is located at 1440 Martin Luther King Blvd., Riviera Beach, FL. The South County Office is located at 225 South Congress Avenue, Delray Beach, FL, and the West County Office is located at 38754 State Road 80, Belle Glade, FL. Rent and Utilities funding allocation is divided equally among these three offices. Rental assistance is also utilized by the Homeless Outreach T earns which are located at The Lewis Center; 1000 45th Street West Palm Beach, FL
4. WHAT SERVICES ARE PROVIDED? Provide a brief description of the program services, in relation to the funding category(ies) listed on the Application cover page. If the program will provide shelter services, please indicate specifically how the program will ensure the safety and quality of the living environment and that the cost is reasonable.
D.OTHERSHELTER For Other Shelter, homeless persons are navigated through the Lewis Center and Division staff assess their needs through a comprehensive assessment consisting of an intake and SPDAT (Service Prioritization Decision Assistance Tool). Those wishing to end their homelessness are placed in the most appropriate housing option such as the Lewis Center or halfway houses, which serve as other shelters for the County. Comprehensive Case Management is provided by Division HOT Case Managers, initially for up to 30 days, until the individual is accepted by a HUD funded Supportive Housing Program or one of the area offices for continued services. Once the case is accepted by a Supportive Housing Program or area office, case management is transferred. The Division is administering a Housing First Service model by moving individuals directly from shelter into permanent housing as quickly as possible. Once placed, ongoing case management and additional rental assistance is provided until the individual is able to maintain the rent on their own. All linkages for placement and/or services can be accomplished through the HOT to ensure fast response and delivery of care. The Division combines EFSP funds with other public funding sources. In fostering this collaboration, the Division maximizes the services rendered to the clients and therefore helps build stability and self sufficiency. To ensure the safety and quality of the living environment at the halfway houses (shelters), the Division requires that each halfway house (shelter) complete a Vendor Packet annually. The packet includes a Vendor and Price Agreement Form as well as a copy
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of a current Occupational License verifying a fire/safety inspection. The vendors must also be eligible to be certified as an Access to Recovery vendor with the Department of Children and Families. Finally, the halfway house (shelter) is required to provide documentation of General Liability of $500,000, per occurrence, as recommended by Palm Beach County Risk Management. The cost of shelter has been set at a maximum of $720 for 30 days, including utilities, for the past ten years. It should be noted that this fee is less than the 2014 HUD Fair Market Rent value of $750 for an efficiency apartment in Palm Beach County, which does not include utilities.
E. & F. RENT & UTILITY PAYMENTS Under the Intervention service category, the Division offers rent and utility assistance to individuals and families in Palm Beach County, regardless of income. This allows the Division to serve a more diverse population within the County who are in need of assistance, and eliminates the need for referring individuals and families to yet "another agency" for service delivery. Case management services will be provided to all participants for a minimum of 30 days, including activities geared toward obtaining self-sufficiency such as budgeting, bill paying and linkages to other needed services. A follow-up contact will be made by telephone, office visit or home visit, as appropriate, at the end of 30 days, for those clients requiring only one month of service. The Homeless Outreach Team will utilize the rental assistance to provide first month's rent for homeless clients that are evaluated to be the most vulnerable and most likely to die on the street. They are assessed using the SPDAT adopted by the Homeless and Housing Alliance. Clients are case managed daily initially, then individualized based on assessed need and followed for a minimum of one year. Currently there are 7 clients; the program was initiated May 2014.
5. WHO PROVIDES SERVICES? Describe the agency's administrative structure and the program's staffing structure.
For Other Shelter, the Homeless Outreach Team (HOT) staff will provide a comprehensive Intake and Assessment. Division Follow-up Case Managers provide intensive Case Management to those single adults served through EFSP funds in Emergency Shelter. The current Homeless Services Staff consists of: two Supervisors, twelve Case Managers and six Specialized Mental Health/Substance Abuse Case Managers. The staff is assigned to one of three HOT Teams consisting of one Division Case Manager, one Specialized Mental Health Case Manager and one Specialized Substance Abuse Case Manager.
Rent and Utility Payment assistance will be provided, and progress monitored by Case Managers in the Division's three area offices. All three offices have a Casework Supervisor on-site. Fifteen Case Managers are available across the three offices to provide services throughout the County. A Quality Assurance Coordinator provides consultation and monitoring related to EFSP eligibility criteria and service delivery. An Operations Supervisor oversees the Casework Supervisors for the three area offices. The Quality Assurance Coordinator and the Division Operations Supervisor report to the Division Director. The Division has fiscal and programmatic capacity to perform all of the requirements of the grant. The Homeless Services Staff consists of: two Supervisors, twelve Case Managers and six Specialized Mental Health/Substance Abuse Case Managers.
6. HOW DOES THE PROGRAM PROVIDE CASE MANAGEMENT? Briefly describe the program's case management services. Is follow-up provided within 30-60 days of service? If the program was supported with EFSP funds in a previous phase, was follow-up provided within 30 to 60 days of service? What were the results? How does program staff coordinate with staff from other programs to ensure comprehensive services are provided to clients?
The Division's premise is that Case Management is crucial not just at the initial intake, but throughout the life of a case. Many persons served only want to deal with the presenting emergency and resist steps necessary to determine how they got into the current situation and how they might prevent future recurrence of emergencies. The Division has a service delivery system of comprehensive Case Management with outcome measures. Anyone who applies for other shelter through the HOT Team participates in an Intake, a SPDAT and traditional assessment components
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including: a medical screening, a TB screening, office interview, shelter/home visits, budget review, and other variables that may impact the individual's quality of life. After the initial Intake is completed, for those individuals who will be served through the Homeless Services Program, an Individual Service Plan is developed. Intensive case management during placement includes contact twice weekly at a minimum with one contact occurring at the shelter, often after regular business hours to accommodate clients' schedules. For those placed in the Housing First Component, daily home visits are conducted for as long as determined necessary. Also, during the first thirty days, the Case Managers act as liaisons for clients assisting them in obtaining identification and providing linkage to assistance such as Veterans Services; Mental Health and Substance Abuse Services; Career Source; and NA/AA Meetings. Food Stamps are directly applied for through ACCESS as the Division is a Platinum Partner. Upon entry into shelter, the cases are staffed for consideration of one of the following outcomes: Housing First placement with continued case management, referral to a HUD funded Supportive Housing Program (SHP) or an extension of Emergency Shelter for an additional 30 days utilizing other funding resources while waiting for placement. Once the individual is accepted into SHP, case management is transferred at that time.
Rent and Utility Payments: For Rent and Utility Payment assistance in the Division's Intervention component, a system of case management, intake, assessment, service planning and follow-up is utilized based on the Homeless Prevention Component. Intake, assessment and service planning can be completed in the client's home for those who are homebound or unable to come to the office. A follow-up contact will be made by telephone, office visit or home visit, as appropriate, at the end of 30 days for all who receive assistance. Ongoing case management is provided as needed to help the individual/family identify what led to this need for assistance, and to work towards self-sufficiency through activities such as budgeting, bill paying and linkages to other needed services. The ability to maintain selfsufficiency is the ultimate goal for those assisted through this service delivery system. For this component, the Division also supplements the activities funded by EFSP with other public funds, extending the assistance for up to four months of rent. This provides for improving the financial situation of the household while addressing the issues that caused them to face homelessness, therefore preventing future occurrences. For those the Homeless Outreach T earn utilizes rental assistance for first month's rent, the clients are case managed daily initially, then individualized based on assessed need and followed for a minimum of one year.
7. IS THE AGENCY AN ACCESS PARTNER WITH THE FLORIDA DEPARTMENT OF CHILDREN AND FAMILIES? Yes _x__ No ---Ifno, please indicate why? NA
8. HOW DOES THE PROGRAM'S STAFF CONNECT CLIENTS WITH OTHER RESOURCES OR PROGRAMS IN THE COMMUNITY (i.e. referral and/or linkage to 2-1-1, CDBG, ESG, LIHEAP, EHEAP, FPL)?
As a first step during the process of serving clients, the HOT completes an assessment of needs and links clients at that time to a diverse array of services. CDBG funds are used by the County to support services provided at the Lewis Center. All of the services provided through case management are to assist the client to achieve self sufficiency. The Division field offices complete the LIHEAP applications. The Division also has an agreement with FPL to determine eligibility and administer Care-to-Share requests. Division staff refer clients for EHEAP to the Senior Services Division within the Department. Providing a case manager to continuously support them during placement and the delivery of services, including linkage to services in the community. Division staff work with multiple programs and funding sources and are able to connect the clients with the appropriate services through partnering with agencies county-wide, including 2-1-1 and those services funded by ESG.
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9. IS THE AGENCY AN ACTIVE PARTICIPANT OF THE CMIS SERVICEPOINT NETWORK?
Yes _x_ No ---
If yes, describe how the agency participates. Is the agency infull compliance? If not, why and what is your plan/or corrective action? The Agency is in full compliance, as it is the policy of the Division to enter all data into the CMIS system. The Agency receives monthly data report cards to utilize for data quality evaluation. Division staff reviews the data reports monthly and corrects any deficiencies and/or maintains communication with CMIS Coordinator to address all data issues. Ifno, explain why. Does the agency plan to become an active participant of the CMIS ServicePoint Network? NA
10. HOW LONG HAS THE AGENCY BEEN IN EXISTENCE? How long has the agency been providing emergency support services? If the agency has a shelter facility, how long has the facility been operational?
Founded in 1909, Palm Beach County was carved out of Dade County to become the 47th county in Florida. A seven-member Board of County Commissioners (BCC), elected by registered voters from the district where the commissioners reside, governs Palm Beach County. Among the County's extensive organizational structure is the Department of Community Services, Human Services Division, which has been involved in serving low-income and homeless persons for 48 years. Since its inception, Case Management has been an integral part of the Division's three program components: Emergency, Intervention and Self Sufficiency.
11. WHAT IS THE AGENCY'S TOTAL AGENCY BUDGET? Please attach a copy of the agency's current operating budget, including revenue and expenses. The Division of Human Services current operating budget for FY2015 is $10,505,555.
12. PLEASE SUBMIT THE AGENCY'S MOST RECENT AUDIT AND ITS ACCOMANYING MANAGEMENT LETTER. If the agency is not required to conduct a financial audit annually, please attach the agency's most recent IRS Form 990. See attached.
13. HOW DOES THE AGENCY PROVIDE SERVICES TO PEOPLE WITH DISABILITIES, INCLUDING THOSE WHO REQUIRE REASONABLE ACCOMMODATIONS AS REQUIRED BY THE AMERICANS WITH DISABILITIES ACT (ADA)? For example, please describe the agency's policies and procedures to assist clients who require a Sign Language Interpreter, assistance infilling out forms, wheelchair accessibility, and/or accessibility for service animals in the proposed EFSP-funded program services locations.
All of the buildings/offices that the Division of Human Services operates from are ADA compliant, including wheelchair accessible. Each Division office has at least one staff person that speaks Spanish. Any case requiring a Spanish interpreter is assigned to that specific worker automatically. For Creole speaking individuals, the Delray Beach office has a staff person who speaks Creole and those cases are assigned automatically. For all other offices, once the need for Creole or Interpreter Services for those with Sensory Impairment is identified, these services are secured through a Purchase Agreement. Most times, interpreter services cannot be arranged in advance, as individuals applying for services walk-in rather than call for appointments, so the Division utilizes a Purchase Agreement rather than a contract. If Interpreter Services are necessary, the staff makes proper accommodations and client is given an appointment to come back, once these services are arranged.
14. PLEASE ATTACH A LIST OF THE AGENCY'S CURRENT BOARD MEMBERS.
AGENCY'S CURRENT BOARD MEMBERS Palm Beach County Board of County Commissioners:
Commissioner Shelley Vana, Mayor Commissioner Mary Lou Berger, Vice Mayor Commissioner Hal R. Valeche Commissioner Paulette Burdick Commissioner Steven L. Abrams, Commissioner Melissa McKinlay Commissioner Priscilla A. Taylor
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Acronym Sheet
❖ CDBG - Community Development Block Grant
❖ CMIS - Client Management Information System
❖ EFSP- Emergency Food and Shelter Program
❖ EHEAP _ Emergency Home Energy Assistance for Elderly Program
❖ ESG - Emergency Solutions Grant
❖ HUD - Housing and Urban Development
❖ LIHEAP - Low Income Home Energy Assistance Program
EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM PHASE 32 LOCAL RECIPIENT ORGANIZATION CERTIFICATION
By signing this Local Recipient Organization (LRO) Certification Form, our agency certifies we have read and understand the Emergency Food and Shelter Program (EFSP) Phase 30 Responsibilities and Requirements Manual, and Phase 31 Addendum, including the Grant Agreement Articles, Financial Terms and Conditions, and Other Terms and Conditions as well as the Eligible and Ineligible Costs and Documentation sections and agree to comply with all program requirements. Our agency understands that all parties will be held accountable for complying with the provisions of the grant as well as full compliance with applicable requirements of all other Federal laws, Executive Orders, regulations, and policies governing this program including those not specifically stated in the Manual. All appropriate staff and volunteers have been informed of EFSP requirements. The Local Board has been rovided and we have retained a co o this orm or our records.
I certify that my public or private agency: • Has the capability to provide emergency food and/or shelter services. • Will use funds to supplement/extend existing resources and not to substitute or reimburse ongoing programs and services. • Is nonprofit or an agency of government. • Will not use EFSP funds as a cost-match for other Federal funds or programs. • Has an accounting system, and will pay all vendors by an approved method of payment. • Understands that cash payments (including petty cash) are not eligible under EFSP. • Conducts an independent annual review if receiving $25,000-$49,999/an independent annual audit if receiving $50,000 or more in EFSP funds, and an 0MB Circular A-133 ifreceiving $500,000 or more in Federal
funding. • Has not received an adverse or no opinion audit. • Is not debarred or suspended from receiving Federal funds. • Has provided a Federal Employer Identification Number (FEIN) to EFSP. • Has provided a Data Universal Number System (DUNS) number issued by Dun & Bradstreet (D&B) and required associated information to EFSP. • Practices non-discrimination (agencies with a religious affiliation, will not refuse service to an applicant based on religion, nor engage in religious proselytizing or religious counseling in any program receiving Federal
funds). • Will not charge a fee to clients for EFSP funded services. • Has a voluntary board if private, not-for-profit. • Will provide all required reports to the Local Board in a timely manner; (i.e., Second Payment/Interim Request and Final Reports). • Will expend monies only on eligible costs and keep complete documentation ( copies of canceled LRO checks -front and back, other proof of payment, invoices, receipts, etc.) on all expenditures for a minimum of three
years after end-of-program date, and for compliance issues until resolved. • Will spend all funds and close-out the program by my jurisdiction's selected end-of-program date and return any unused funds ($5.00 or more) to the National Board. • Will provide complete, accurate documentation of expenses to the Local Board, if requested, following my jurisdiction's selected end-of-program date. • Will not use EFSP funding for any lobbying activities and if receiving $100,000 or more, will provide the "Certification Regarding Lobbying" and, if applicable, will complete Standard Form LLL, "Disclosure Form to
Report Lobbying", in accordance with its instructions. • Has no known EFSP compliance exceptions in this or any other jurisdiction.
• Note: Check this box only if your Local Board bas additional requirements beyond those of the National Board. The Local Board must attach a copy of those requirements to the Local Board Plan when submitted to the National Board
This form must be completed in its entirety. Please do not alter this form; any questions regarding the form should be directed to EFSP staff.
LR.DID (9 dldt): _1~6=86=0=0~-0~19~------- :rEIN#: 59-6000785 LRo N_e, Palm Beach County Board of County Commissioners
s1rectAc1c1rus1euy1~Zip: 810 Datura Street West Palm Beach Florida 33401 Phone#: 561-355-4775 Fu #:_5_6_1-_35_5_-4_80_1 ______ _
Sh
Emldl: [email protected]
R. Bock, Clerk & Comptroller
DEputy Clerk
DUNS:/: 078470481
EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM PHASE 32 FISCAL AGENT/FISCAL CONDUIT AGENCY RELATIONSHIP CERTIFICATION !-I
(J)
This certification must be signed by each agency receiving funds through a Fiscal Agent/Fiscal Conduit Agency at the beginning of the funding cycle. r-1 r-1
By signing this Fiscal Agent/Fiscal Conduit Agency Relationship Certification Form, our agency certifies we have read and understand the Emergency Food and Shelter Program (EFSP) Phase 30 Responsibilities and ReJJuiremenJs Manual and Phase 31 Addendum, including the Grant Agreement Articles, Financial Terms and Conditions, and Other Terms and Conditions as well as the Eligible and Ineligible Costs and Documentation sections and agree to comply with all program reJJuirements. Our agency understands that all parties will be held accountable for complying with the provisions of the grant as well as full compliance with applicable requirements of all other Federal laws, Executive Orders, regulations, and policies governing this program including those not specifically stated in the Manual and the accompanying Phase 31 Addendum. All appropriate
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staff and volunteers have been informed of EFSP reJJuirements. The Local Board, Fiscal Agent/Fiscal Conduit and the agency(ies) benejitting through the relationship have retained a copy of this form for their records.
As a recipient agency (through the Fiscal Agent/Fiscal Conduit noted below) of Emergency Food and Shelter National Board Program (EFSP) funds made available for Phase 32 and as the duly authorized
0 u representative of
•a\m ~ Cou.11t; ' (NAME OF AGENCY) APPROVED AS TO FORM
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I certify that my public or private agency: AND LEGAL SUFFICIENCY Q) r-1 . Has a Fiscal Agent/Fiscal Conduit approved by the Local Board: u
COUNTY A HORNEY ... (Name of Fiscal Agent/Fiscal Conduit) ~
CJ • Is not debarred or suspended from receiving Federal funds . • Has the capability to provide emergency food and/or shelter services . . Will use funds to supplement and extend existing resources and not to substitute or reimburse ongoing programs and services . • Is nonprofit or an agency of government.
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p:; r-1 u . Will not use EFSP funds as a cost match for other Federal funds or programs .
• Practices non-discrimination (agencies with a religious affiliation, will not refuse service to an applicant based on religion, nor engage in religious proselytizing or religious counseling in any program receiving Federal funds).
• Has provided a Federal Employer Identification Number (FEIN) to EFSP. . Has provided a Data Universal Number System (DUNS) number issued by Dun & Bradstreet (D&B) and required associated information to EFSP. . Will not charge a fee to clients for EFSP funded services .
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• Has a voluntary board if private, not-for-profit.
• Understands that cash nal'.!!!ents {including ne!!I cash) are not eligible under EFSP . • Will provide all required information to the Fiscal Agent/Fiscal Conduit. . Will expend monies only on eligible costs and keep complete, accurate documentation (copies of canceled LRO checks•· front and back, other proof of payment, invoices, "receipts, etc.) on all expenditures for a
minimum of three years after end-of-program date, and for compliance issues until resolved. . Will provide documentation to the Fiscal Agent/Fiscal Conduit Agency for payment to the vendor.
• Will not use EFSP funding for any lobbying activities and if receiving $100,000 or more, will provide the "Certification Regarding Lobbying" and, if applicable, will complete Standard Form LLL, "Disclosure Form to Report Lobbying", in accordance with its instructions.
• Has no known EFSP compliance exceptions in this or any other jurisdiction . -• Will spend all funds and close-out the program by the jurisdiction's selected end-of-program date, and return any unused funds ($5.00 or more) to the National Board .
D Note: Check this box only if your Local Board has additional requirements beyond those of the National Board. The Local Board must attach a copy of those requirements to the Local Board Plan when it~ is submitted to the National Board.
This form must be completed in its entirety. Please do .!!!!! alter this form; any questions regarding the form should be directed to EFSP staff.
LRO ID (9 digit): 168600-019 FEIN#: 59-6000785 DUNS#: 078470481
LRONIIDt: Palm Beach County Board of County Commissioners ;___
-Sired Addreu/Clty/State/l.lp: 810 Datura Street West Palm Beach FL33401 ,~
r
Pll-#: 561-355-4775 Fu#:· 561-355-4801 Emlil: [email protected] t
.PrllltNIIDe ~na, Mayor ~ C
~1'1/;1:_ C
SlplUrt: ,, ,. • _.,_ ~I\.. Datt:
EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM PHASE 32 CERTIFICATION REGARDING LOBBYING
Certification for Contracts, Grants, Loans, and Cooperative Agreements
The undersigned certifies, to the best of his or her knowledge and belief, that:
I. No Federal appropriated funds have been paid or will be paid by or on the behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, contribution, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement.
2. If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form LLL, "Disclosure Form to Report Lobbying," in accordance with its instructions.
3. The undersigned shall require that the language of this certification be included in the award documents for all sub-awards at all tiers (including subcontracts, sub-grants, and contracts under grants, loans, and cooperative agreements) and that all sub-recipients shall certify and disclose accordingly.
This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by Title 31 U .S.C. § 1352. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure.
This form must be completed in its entirety. Please do not alter this form; any questions regarding the form should be directed to EFSP staff.
Palm Beach County Board of County Commissioners 168600-019 LROName LRO ID Number (9 digits)
Shelley Vana. Mayor
R:n:tive Name J(f: WNlkY;.~,ua.
Representative Sig:re ...
NOTE: Standard Form LLL and instructions are available at www.grants.go
Attest Sharon R. Bock Clerk & Comptroller
Deputy Clerk
FRP401 12/02/2014 Page 1 of 5
FUND: 0001 FUND NAME: General Fund
PALM BEACH COUNTY, FLORIDA EXPENDITURE STATEMENT OF ACCOUNTS
FISCAL YEAR: 2015
DEPT: 148 DEPT NAME: Community Services/Human Serv
OBJECT OBJECT NAME APPROVED
BUDGET
UNIT: 1221 UNIT NAME: Homeless Resource Center
3101 3401 3403
3405
3419 4101
4301 4304 4308 4310
4401 4406 4605 4610 4909 5111
9627
Professional Services Other Contractual Services * Custodial Or Janitorial Srvces Security Services
Contracted Food Communication Services
Utilities/Electric Utilities/Water Utilities/Gas
Utilities/Waste Disposal Rent
Rent-Office Equipment Maintenance-Grounds Repair/Maint-Buildings Licenses & Permits
Office Furniture And Equipment
Charge-Off From Other Cost Ctr
UNIT: 1221 UNIT: 1310 UNIT NAME: Human Services Admin
1201 Salaries & Wages Regular
1203 Salaries & Wages Seasonal
1301 Sal & Wages Non-Frs Employees 1401 Salaries & Wages Overtime
1501 Wages-Special-No Frs Contrib 1504 Wages-Union Sick-No Frs Cntrb 2101 Fica-Taxes
2105 Fica Medicare
2201 Retirement Contributions-Frs 2301 Insurance-Life & Health
2401 Workers' Compensation 3126 Interpreter Services
3128 Investigative Service 3401 Other Contractual Services *
4,433 3,734,314
68,305 276,621
90,338
12,965 212,239
58,901 1,999
30,178
1,650 5,000 1,914
54,485 1
1,500
80,000
4,634,843
2,350,317
1 1
1,127 4,000
1 147,179 34,413
201,634
580,200 8,590
1 1
8,750
CUR MOD BUDGETED
4,433 3,734,314
68,305 276,621
90,338
12,965 212,239
58,901 1,999
30,178
1,650 5,000 1,914
54,485
1 1,500
80,000
4,634,843
2,350,317
1
1,127 4,000
1 147,179
34,413 201,634
580,200 8,590
1 1
8,750
ACCRUED CASH PRE UNCOMMITTED EXPENDED EXPENDED AMT ENCUMBERED ENCUMBERED BALANCE
0 0 0
0
0
0 0
0 0 0 0 0 0 0 0 0 0
0
0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0
3,353 0 10,383 0
9,339 0
0 0 12,296 0
4,822 0 270 0 944 0
0 0 174 0
1,199 0 9,995 0
0 0 0 0
9,457 0
0 51
30,196
155,932
0 0 0 0 0 0
1,061 4,626
577 4,748
0 0 0
-----------62,231 0
295,443
0 10,743
210 500
0 17,938
4,195 25,555 88,367
0 0 0 0
0 0 0 0 0 0 0
0 0
0 0 0 0 0
197,191
0 0 0 0 0 0 0 0 0 0 0 0 0 0
4,433.00 3,734,262.52
34,756.92 110,306.22
80,998.82 12,965.00
199,942.90
54,079.34 1,729.07
29,234.00
589.32 200.09 138.00
39,741.76 1.00
1,500.00
70,543.17
4,375,421.13
2,054,873.95 1.00
-10,741.90 917.00
3,500.00 1.00
129,241.08 30,217.93
176,078.75
491,832.93
8,590.00 1.00 1.00
8,750.00
FRP401 PALM BEACH COUNTY, FLORIDA 12/02/2014 EXPENDITURE STATEMENT OF ACCOUNTS Page 2 of 5 FISCAL YEAR: 2015
FUND: 0001 FUND NAME: General Fund
DEPT: 148 DEPT NAME: Community Services/Human Serv
APPROVED CUR MOD ACCRUED CASH PRE UNCOMMITTED OBJECT OBJECT NAME BUDGET BUDGETED EXPENDED EXPENDED AMT ENCUMBERED ENCUMBERED BALANCE
UNIT: 1310 UNIT NAME : Human Services Admin
3404 Temp Serv/Contracted Salaries 3,966 3,966 0 0 0 0 3,966.00 3405 Security Services 30,000 30,000 0 0 0 0 30,000.00 3421 Contractual Service-Training 7,364 7,364 0 0 0 0 7,364.00 3457 Moving Expense-County Property 1,001 1,001 0 0 0 0 1,001.00 4001 Travel And Per Diem 9,000 9,000 0 624 0 0 8,376.44 4007 Travel-Mileage 16,495 16,495 0 1,677 0 0 14,817.51 4205 Postage 2,660 2,660 2,498 5 0 0 156.80 4304 Utilities/Water 1 1 0 0 0 0 1.00 4310 Utilities/Waste Disposal 1,200 1,200 0 0 0 0 1,200.00 4401 Rent 1 1 0 0 0 0 1.00 4406 Rent-Office Equipment 17,500 17,500 0 1,044 0 15,132 1,324.47 4412 Rent-Storage/Warehouse Space * 1,800 1,800 0 234 0 1,360 205.88 4417 Rental-Telephone Equipment 1 1 0 0 0 0 1.00 4420 Rent-Motor Pool Vehicles 1 1 216 0 0 0 -215.00 4502 Casualty Self Ins Premiums 31,265 31,265 0 0 0 0 31,265.00 4601 Repair & Maintenance 1 1 0 0 0 0 1.00 4605 Maintenance-Grounds 1 0 0 0 0 1.00 4610 Repair/Maint-Buildings 1 0 0 0 0 1.00 4620 Rep/Maint-Equipment 1 1 0 0 0 0 1.00 4622 Rep/Maint-Telephone 1 1 0 0 0 0 1.00 4674 Rep/Maint-Dp Equip & Software 1 1 0 0 0 0 1.00 4801 Promotl Activities (Ord 86-19) 3,000 3,000 0 0 0 0 3,000.00 4901 0th Currnt Chrges & Obligtions 1 1 0 0 0 0 1.00 4909 Licenses & Permits 3,500 3,500 0 0 0 0 3,500.00 4941 Registration Fees 1,900 1,900 0 0 0 0 1,900.00 4945 Advertising 501 501 0 0 0 0 501.00 5101 Office Supplies 25,500 25,500 0 1,686 0 4,407 19,407.26 5111 Office Furniture And Equipment 2,000 2,000 0 0 0 0 2,000.00 5112 Telephone Equipment/Install 1 1 0 0 0 56 -55.00 5121 Data Procssng Sftwre/Accessres 21,719 21,719 0 0 0 0 21,719.00 5201 Materials/Supplies Operating 1 1 0 0 0 0 1.00 5248 Clothing & Wearing Apparel 100 100 0 0 0 0 100.00 5401 Books, Publicatns & Subscrptns 150 150 0 0 0 0 150.00 5412 Dues & Memberships 2,650 2,650 0 300 0 0 2,350.00
FRP401 12/02/2014 Page 3 of 5
FUND: 0001 FUND NAME: General Fund
PALM BEACH COUNTY, FLORIDA EXPENDITURE STATEMENT OF ACCOUNTS
FISCAL YEAR: 2015
DEPT: 148 DEPT NAME: Community Services/Human Serv
OBJECT OBJECT NAME
UNIT: 1310 UNIT: 1315 UNIT NAME: Veterans Affairs
1201 1203 1301 1401
1501 1504
2101 2105
2201 2301
2401 3404 4001
4007 4205 4412
4502 4620 4801 4921 4941
5101 5111 5112 5121
5248
5401 5402
5412
Salaries & Wages Regular
Salaries & Wages Seasonal Sal & Wages Non-Frs Employees Salaries & Wages Overtime
Wages-Special-No Frs Contrib Wages-Union Sick-No Frs Cntrb Fica-Taxes Fica Medicare
Retirement Contributions-Frs Insurance-Life & Health
Workers' Compensation
Temp Serv/Contracted Salaries Travel And Per Diem Travel-Mileage Postage
Rent-Storage/Warehouse Space * Casualty Self Ins Premiums Rep/Maint-Equipment
Promotl Activities (Ord 86-19) Filing Fees
Registration Fees Office Supplies
Office Furniture And Equipment Telephone Equipment/Install
Data Procssng Sftwre/Accessres Clothing & Wearing Apparel
Books, Publicatns & Subscrptns Educational Training Materials Dues & Memberships
UNIT: 1315
APPROVED BUDGET
CUR MOD BUDGETED
========== ===-::.::.-:..-:..-:..-_-3,519,499
169,101
1 1
99
1 1
10,571 2,484
12,641 46,416
500 132
5,098 2,600
250 1
1,303
1 50
2,800 750
1,201
1 1
199
1 1 1
110
256,316
3,519,499
169,101 1 1
99
1 1
10,571 2,484
12,641 46,416
500 132
5,098 2,600
250 1
1,303 1
50 2,800
750 1,201
1 1
199
1 110
256,316
UNIT: 1317 UNIT NAME: NACO Prescription Drug Discount Card
ACCRUED CASH PRE UNCOMMITTED EXPENDED EXPENDED AMT ENCUMBERED ENCUMBERED BALANCE
----- ======-=-=-=-=-=-=-======-======- ------2,714
0 0 0 0 0 0 0 0 0 0
0 0
0 0 0
0 0
0 0
0 0
0
0
0 0
0
0 0
0
0
448,521
17,446
0
0
0
0 0
992 232
1,286
6,312
0 0
587 131
0 0
0 0 0
371 0
0
0
0
0 0 0 0 0
27,356
0
0 0 0 0 0 0 0
0
0
0
0 0 0 0 0 0 0 0
0
0 0 0
0 0 0
0 0 0
0
0
20,955
0
0 0
0
0 0 0 0 0 0
0 0
0 0
0 0 0 0 0
0 0 0 0 0 0
0 0 0 0
0
3,047,309.10
151,655.34 1.00 1.00
99.00 1.00 1.00
9,578.71
2,251.93 11,355.26 40,103.84
500.00 132.00
4,511.43 2,469.19
250.00 1.00
1,303.00 1.00
50.00 2,429.00
750.00 1,201.00
1.00 1.00
199.00 1.00
1.00 1.00
110.00
228,959.70
FRP401 12/02/2014 Page4 of 5
FUND: 0001 FUND NAME: General Fund
PALM BEACH COUNTY, FLORIDA EXPENDITURE STATEMENT OF ACCOUNTS
FISCAL YEAR: 2015
DEPT: 148 DEPT NAME: Community Services/Human Serv
APPROVED BUDGET
CUR MOD BUDGETED
ACCRUED CASH PRE UNCOMMITTED OBJECT OBJECT NAME
UNIT: 1317 UNIT NAME: NACO Prescription Drug Discount Card
4205 4801
Postage
Promotl Activities (Ord 86-19)
UNIT: 1317 UNIT: 1320 UNIT NAME : Emergency Services
3105
3128 4935
8301
Hospital Service For Indigent Investigative Service Indigent Burials
Contributions For Individuals
UNIT: 1320 UNIT: 1325 UNIT NAME: Self Sufficiency Program
8301 Contributions For Individuals
UNIT: 1325 UNIT: 1331 UNIT NAME: Homeless Services-County
3401 3431 4420 4625 5214 5215
8301
Other Contractual Services * Laboratory Testing Rent-Motor Pool Vehicles Rep/Maint-Motor Pool Vehicles Diesel Fuel *Sobj Gasoline
Contributions For Individuals
UNIT: 1331 UNIT: 1341 UNIT NAME : FPL Care to Share
8301 Contributions For Individuals
UNIT: 1341
16,000 10,000
26,000
40,000
1 149,999 109,813
299,813
252,000
252,000
154,837 6,688
14,822
4,238
1 5,125
921,818
1,107,529
165,000
165,000
UNIT: 1345 UNIT NAME: Fema-Emergency Food & Shelter
8301 Contributions For Individuals 204,555
UNIT: 1345 204,555
16,000 10,000
26,000
40,000
1 149,999 109,813
299,813
252,000
252,000
154,837 6,688
14,822
4,238 1
5,125 921,818
1,107,529
165,000
165,000
204,555
204,555
EXPENDED EXPENDED AMT ENCUMBERED ENCUMBERED BALANCE
0
0
0
0
0
0 232
232
75
75
0
0 1,225 1,364
0 640
0
3,230
0
0
0
0
0
0
0
0
80 15,300 12,832
28,212
18,993
18,993
0 0
0
0
0
0
0
0
0
0
0
0
0
0 919
0
0
919
0
0
5,008 0 21,648 998 0 998
0 0 0 0 0 0 0 0 0 0 0 0
24,444 0 0 -----------
30,451 0 22,646
16,697 0 0
16,697 0 0
0 0 0
0 0 0
16,000.00 10,000.00
26,000.00
40,000.00 -998.50
134,699.00 96,749.14
270,449.64
232,931.85
232,931.85
128,181.18 4,691.44
13,597.00 2,873.63
1.00 4,484.60
897,373.58
1,051,202.43
148,303.02
148,303.02
204,555.00
204,555.00
FRP401 12/02/2014 Page 5 of 5
FUND: 0001 FUND NAME: General Fund
PALM BEACH COUNTY, FLORIDA EXPENDITURE STATEMENT OF ACCOUNTS
FISCAL YEAR: 2015
DEPT: 148 DEPT NAME: Community Services/Human Serv
APPROVED BUDGET
CUR MOD BUDGETED
ACCRUED CASH PRE UNCOMMITTED OBJECT OBJECT NAME EXPENDED EXPENDED AMT ENCUMBERED ENCUMBERED BALANCE UNIT: 1351 UNIT NAME: Homeless Challenge
3401 Other Contractual Services * 0 0 0 0 0 0 0.00
UNIT: 1351 0 0 0 0 0 0 0.00 UNIT: 1355 UNIT NAME : Homeless Prevention-Adopt-A-Family
3401 Other Contractual Services * 40,000 40,000 0 0 0 0 40,000.00
UNIT: 1355 40,000 40,000 0 0 0 0 40,000.00
DEPT: 148 10,505,555 10,505,555 6,251 632,461 0 241,711 9,625,131.87
FUND: 0001 10,505,555 10,505,555 6,251 632,461 0 241,711 9,625,131.87
FISCAL YEAR: 2015 10,505,555 10,505,555 6,251 632,461 0 241,711 9,625,131.87
Palm Beach County, Florida
Single Audit Report September 30, 2013
Assurance "Tax" Consulting
f! ~llc<3l drey
Independent Auditor's Report
Honorable Chair and Members of the Board of County Commissioners Palm Beach County, Florida
Honorable Sharon R. Bock Clerk and Comptroller
Honorable Gary R. Nikolits Property Appraiser
Report on the Financial Statements
Honorable Ric L. Bradshaw Sheriff
Honorable Susan Bucher Supervisor of Elections
Honorable Anne Gannon Tax Collector
We have audited the accompanying 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 Palm Beach County, Florida (the "County"), as of and for the year ended September 30, 2013, which collectively comprise the County's basic financial statements as listed in the table of contents.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We did not audit the financial statements of the Solid Waste Authority, the Westgate Belvedere Homes Community Redevelopment Agency, and the Housing Finance Authority, discretely presented component units, which collectively represent 99% of the total assets and 99% of the total revenues of the aggregate discretely presented component units. Those financial statements were audited by other auditors whose reports thereon have been furnished to us, and our opinion, insofar as it relates to the amounts included for the Solid Waste Authority, Westgate Belvedere Homes Community Redevelopment Agency, and Housing Finance Authority, is based on the reports of the other auditors.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions
Opinions
In our opinion, based on our audit and the reports of the other auditors, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of Palm Beach County, Florida, as of September 30, 2013, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the Unites States of America require that the Management's Discussion and Analysis, the Budgetary Comparison Schedules - General Fund, Fire Rescue Special Revenue Fund and Community & Social Development Special Revenue Fund, and the schedules of funding progress as listed in the table of contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management's responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the County's basic financial statements. The accompanying schedule of expenditures of federal awards and state financial assistance is presented for purposes of additional analysis as required by 0MB Circular A-133 and Chapter 10.550, Rules of the Auditor General of the State of Florida, and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The schedule of expenditures of federal awards and state financial assistance has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion the schedule of expenditures of federal awards and state financial assistance is fairly stated in all material respects in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued, under a separate cover, our report dated March 27, 2014, on our consideration of the County's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County's internal control over financial reporting and compliance.
West Palm Beach, Florida March 27, 2014
iii
Management's Discussion and Analysis
Our discussion and analysis provides an overview of the financial activities of Palm Beach County, Florida (the "County") for the fiscal year ended September 30, 2013. We encourage reading this narrative and the accompanying financial statements (beginning on page 1-2).
Financial Highlights
• The County's assets exceeded its liabilities (net position) by approximately $3.783 billion and $3.709 billion at the close of fiscal years 2013 and 2012, respectively. Of these amounts, $2.710 billion and $2.575 billion were the net investment in capital assets. In addition, $657 million and $689 million were restricted by law, grant agreements, debt covenants, or for capital projects. As a result, $416 million and $445 million were available at year-end to meet the County's ongoing obligations to residents, creditors, and enterprise fund customers.
• The County's total liabilities at September 30, 2013 and 2012 were $1.840 billion and $1.886 billion, respectively.
• During the year, the County's total net position increased $74 million, compared to an increase of $75 million during the previous fiscal year. Business-type activities increased $115 million, and governmental activities decreased by $41 million.
• At September 30, 2013, the County's governmental funds reported a combined ending fund balance of $1.044 billion, a decrease of $77.4 million or 6.9% from the previous year.
• At September 30, 2013, the fund balance for the General Fund, including Constitutional Officers, was $200.1 million which is a decrease of$17.4 million or 8% from the previous year.
• The County's two enterprise funds had a combined increase in net position of $113.6 million. The Department of Airports increase was $8.6 million and the Water Utilities Department had an increase of $105 .0 million. A significant portion of the increase in net position of the Water Utilities Department was a result of the absorption of the Glades Utility Authority, which is reported as a special item.
Overview of the Financial Statements
This CAFR consists of the Basic Financial Statements and other statements. The County's basic financial statements contain three components: government-wide financial statements, fund financial statements, and notes to the financial statements.
iv
Palm Beach County, Florida Changes in Net Position (in millions)
TOTAL PRIMARY Governmental Activities Business-type Activities GOVERNMENT
2013 2012 2013 2012 2013 2012 Revenues Program Revenues:
Charges for services $ 322 $ 291 $ 244 $ 234 $ 566 $ 525 Operating grants and contributions 183 224 - - 183 224 Capital grants and contributions 14 20 35 30 49 50
519 535 279 264 798 799
General Revenues: Ad valorem taxes 828 824 828 824 Other local taxes 112 108 112 108 State shared revenues 133 125 133 125 Franchise fees 34 35 34 35 Investment income (4) 40 - 7 (4) 47 Other 4 3 - - 4 3
Total revenues 1,626 1,670 279 271 1,905 1,941
Expenses General government 322 314 322 314 Public safety 786 760 786 760 Physical environment 38 29 38 29 Transportation 163 168 163 168 Economic environment 91 115 91 I 15 Human services 99 98 99 98 Culture and recreation 123 108 123 108 Interest expense 43 48 43 48 Department of Airports - - 75 74 75 74 Water Utilities Department - - 155 149 155 149 Total expenses 1,665 1,640 230 223 1,895 1,863
Excess (39) 30 49 48 10 78 Transfers In (Out) (2) (3) 2 3 - -Special Items - - 64 (3) 64 (3) Change in net position (4 I) 27 115 48 74 75 Beginning net position 2,379 2,352 1,330 1,282 3,709 3,634 Ending net position $ 2,338 $ 2,379 $ 1,445 $ 1,330 $ 3,783 $ 3,709
Financial Analysis of the Government's Funds
As mentioned earlier, the County uses fund accounting to ensure and demonstrate compliance with legal, legislative, contractual, and other finance-related provisions.
Governmental funds. The focus of the County's governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. This information is useful in determining the County's financing resources.
xi
PRIMARY GOVERNMENT
Governmental Activities General Government Public Safety Physical Environment Transportation Economic Environment Human Services Culture and Recreation Interest Exeense
Total Governmental Activities
Business Activities Department of Airports Water Utilities De(!!rtment
Total Business Activities
Total Prima!1 Government
COMPONENT UNITS
Metropolitan Planning Organization Housing Finance Authority Westgate/Belvedere CRA Solid Waste Authori!Y
Total Com~nent Units
$
PALM BEACH COUNTY, FLORIDA Statement of Activities
For the fiscal year ended September 30, 2013
Ex~nses
Fines, Fees and Charges
Direct Indirect for Services
339,094,692 $ (17,184,046) $ 124,520,179 780,486,100 5,892,988 126,581,672 37,638,256 7,875,400
162,593,689 34,130,936 91,295,360 44,442 3,846,217 97,703,305 955,017 3,422,947
120,292,633 3,219,379 21,214,293 43,439,813
1,672,543,848 (7,072,220} 321,591,644
73,486,930 1,058,688 77,052,942 148,970,453 5,902,013 166,506,631
222,457,383 6,960?01 243,559,573
Program Revenues
Operating Grants, Contributions
and Restricted Interest Income
$ 30,190,159 10,616,598 10,077,761 44,814,838 48,500,677 37,658,417
1,388,531
183,246,981
$ 1,895,001,231 $ (111,519} $ 565,151,217 $ 183,246,981
$ 1,407,926 597,261
3,425,664 216,883i777
$ 222,314,628
$ 111,519 $ -533,022
261,924,954
$ 111,519 $ 262,457,976
General Revenues Taxes - levied by the County
Ad-valorem taxes Utility service taxes Local option gas taxes Tourist development taxes
State shared sales tax-unrestricted Franchise gross receipts fee State shared revenues-unrestricted Interest income
$
$
Net change in fair value of investments Other general revenues
Transfers - net Special item
1,780,036 227,503
2,760,142 1,261,126
6,028,807
Total general revenues, transfers and special item
Increase (decrease) in net position
Beginning net position, October 1, 2012
Ending net position, September 30, 2013
The notes to the financial statements are an integral part of this statement.
4
Capital Grants and
Contributions
$ 6,584,918 272,948
1,598,608 5,743,775
14,200,249
6,482,384 28,384,556
34,866,940
$49,067,189
$
2,490,891
$ 2,490,891
Net (8cl2!:!nse) Revenue and Changes in Net Position
Primary Government Component Units Westgate/
Belvedere Homes Metropolitan Housing Community Solid
Governmental Business-Type Planning Finance Redevelopment Waste Activities Activities Total Organization Authority Agency Authority
$ (160,615,390) $ $ (160,615,390) $ $ - $ - $ (648,907,870) (648,907,870)
(18,086,487) (18,086,487) (77,904,140) (77,904,140) (38,992,908) (38,992,908) (57,576,958) (57,576,958)
(100,909,188) (100,909,188) (43,439,813) (43,439,813)
(1,146,432,754) (1,146,432,754)
8,989,708 8,989,708 40 018 721 40 018 721
49 008 429 49 008 429
$(1, 146,432,754) $ 49,008,429 $ (1,097,424,325) $ - $ - $ - $
$ - $ - $ $ 260,591 $ - $ - $ 163,264
(665,522) 48,793 194
$ - $ - $ $ 260,591 $ 163,264 $ (665,522) $ 48,793,194
$ 827,864,189 $ - $ 827,864,189 $ - $ - $ 1,078,222 $ 35,925,527 35,925,527 45,494,125 45,494,125 30,523,694 30,523,694 74,054,478 74,054,478 34,540,341 34,540,341 58,432,861 58,432,861 27,370,088 6,850,867 34,220,955 449 (30,757,784) (6,666,284) (37,424,068) 4,251,955 4,251,955 66,959 (1,989,879) 1,989,879
63 928 507 63 928 507 1,105,709,595 66,102,969 1,171,812,564 1 145 630
(40,723,159) 115,111,398 74,388,239 260,591 163,264 480,108 48,793,194
2,379,066,633 1,329,747,677 3,708,814,310 88,187 11,266,542 7,729,934 505,589,744
$ 2,338,343,474 $ 1,444,859,075 $ 3,783,202,549 $ 348,778 $ 11,429,806 $ 8,210.042 $ 554,382,938
5
Palm Beach County, Florida
Management Letter County-Wide September 30, 2013
= McGladrey Assurance# Tax• Consulting
1\/1 ladrey
Management Letter Required By Chapter 10.560 of the Rulee of the Auditor General of the State of Florida
To the Honorable Members of the Board Of County Commissioners
Palm Beach County, Florida
McGl.:idrey LLP
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 Palm Beach County, Florida (the County) as of and for the year ended September 30, 2013, and have Issued our report thereon dated March 27, 2014. We did not audit the financial statements of the Solid Waste Authority, Westgate Belvedere Homes Community Redevelopment Agency, and the Housing Finance Authority, discretely presented component units, which represents 99% of the total assets and 99% of the total revenues of the aggregate discretely presented component units. Those financial statements were audited by other auditors whose reports thereon have been furnished to us, and our opinion, insofar as It relates to the amounts included for the Solid Waste Authority, Westgate Belvedere Homes Community Redevelopment Agency, and Housing Finance Authority, is based on the reports of the other auditors. Our report does not address their respective Internal control or compliance.
We conducted our audit In accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in the Governmental Auditing Standards, issued by the Comptroller General of the United States; and 0MB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations; and Chapter 10.550, Rules of the Florlda Auditor General. We have issued our Independent Auditor's Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, Independent Auditor's Report on Compliance With Requirements That Could Have a Direct and Material Effect on Each Major Federal Program or State Project and Internal Control over Compliance in Accordance with 0MB Circular A-133 and Chapter 10.550, Rules of the Auditor General, State of Florida, and Schedule of Findings and Questioned Costs. Disclosures In those reports and schedule should be considered In conjunction with this management letter.
Addltlonally, our audit was conducted in accordance with Chapter 10.550, Rules of. the Auditor General, which governs the conduct of local governmental entity audits performed In the State of Florida and, unless otherwise required to be reported In the report on compliance and internal controls or schedule of findings and questioned costs, this letter is required to include the following information:
Section 10.554(1 )(i)1., Rules of the Auditor General require that we determine whether or not corrective actions have been taken to address significant findings and recommendations made in the preceding annual financial audit report. The status of recommendations made In the preceding annual financial audit report has been addressed in Appendix A to this report.
Section 10.554(1 )(1)2, Rules of the Auditor General, requires our audit to include a review of the provisions of Section 218.415, Florida Statutes, regarding the investment of publlc funds. In connection with our audit, we determined the County complied with Section 218.415, Florida Statutes, regarding lnve~tment of public funds.
1
Mo>mber of the RSM lntematlonal notwork of lnd~ndent accounting, tax and <on•ulting firms.
Section 10.554(1 )(i)3., Rules of the Auditor General, requires that we address In the management letter any recommendations to improve the County's financial management. In connection with our audit, we did not have any such recommendations.
Section 10.554(1 )(i)4., Rules of the Auditor General, requires that we address noncompliance with provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the flnancial statements that is less than material' but which warrants the attention of those charged with governance. In connection with our audit, we did not have any such findings.
Section 10.554(1 )(1)5., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed In the management letter, unless disclosed in the notes to the financial statements. This information Is disclosed In Note 1 to the financial statements.
Section 10.554(1 )(1)6.a., Rules of the Auditor General, requires a statement be included as to whether or not the local government entity has met one or more of the conditions described In the Section 218.503(1), Florida Statutes, and identification of the specific conditions met. In connection with our audit, we determined that the County did not meet any of the conditions described by Section 218.503(1 ), Florida Statutes.
Section 10.554{1 )(i)6.b, Rules of the Auditor General, requires that we determine that the annual financial report for the County for the fiscal year ended September 30, 2013, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, Is in agreement with the annual financial audit report for the fiscal year ended September 30, 2013. In connection with our audit, we determined that these two reports were in agreement.
Pursuant to Section 10.554(1 )(i)6(c) and 10.556(7). Rules of the Auditor General, we applied financial condition assessment procedures. It Is management's responsibility to monitor the County's financial condition, and our financial condition assessment was based In part on representations made by management and the review of financial information provide by same.
Our management letter Is Intended solely for the information and use of the Legislative Auditing Committee, members of the Florida Senate and the Florida House of Representatives, the Florida Auditor General, Federal and other granting agencies and applicable management of the County and Is not Intended to be and should not be used by anyone other than these specified parties.
West Palm Beach, Florida March 27, 2014
2
10. HOW LONG HAS THE AGENCY BEEN IN EXISTENCE? How long has the agency been providing emergency support services? If the agency has a shelter facility, how long has the facility been operational?
11. WHAT IS THE AGENCY'S TOTAL AGENCY BUDGET? Please attach a copy of the agency's current operating budget, including revenue and expenses.
12. PLEASE SUBMIT THE AGENCY'S MOST RECENT AUDIT AND ITS ACCOMANYING MANAGEMENT LETTER. If the agency is not required to conduct a financial audit annually, please attach the agency's most recent IRS Form 990.
13. HOW DOES THE AGENCY PROVIDE SERVICES TO PEOPLE WITH DISABILITIES, INCLUDING THOSE WHO REQUIRE REASONABLE ACCOMMODATIONS AS REQUIRED BY THE AMERICANS WITH DISABILITIES ACT (ADA)? For example, please describe the agency's policies and procedures to assist clients who require a Sign Language Interpreter, assistance in filling out forms, wheelchair accessibility, and/or accessibility for service animals in the proposed EFSP-funded program services locations.
14. PLEASE ATTACH A LIST OF THE AGENCY'S CURRENT BOARD MEMBERS.
Page 4 of 4
TO:
FROM:
DATE:
SUBJECT:
EMERGENCY FOOD AND SHELTER PROGRAM PHASE32
2600 Quantum Boulevard Boynton Beach, FL 33426
561-375-6617
MEMORANDUM
Local Recipient Organizations (LRO)
Kasha Owers
November 17, 2014
EFSP Phase Funding
On behalfofthe Palm Beach County's Local EFSP Board, I am pleased to announce the availability of funding for EFSP Phase 32.
If your organization is interested in applying for funds, please return a completed Phase 32 application and appropriate documentation to Tamara Worley, at the above address, no later than noon on Friday, December 12, 2014.
Points for your consideration: • Client's income is not a criteria for eligibility • All Palm Beach County residents who both apply for these funds and are eligible must be served, not
just your clients • No administrative cost pennitted for LROs • Newly funded LROs will not be funded for over $10,000 in the first year • Please note that the Key Changes and Guidelines/or Phase 32 are NOT currently available. All Phase
32 LROs will be required to read and abide by all rules in the Phase 32 Manual (read below for more details)
• LROs will be required to: I. Input all client & service infonnation into CMIS ServicePoint prior to check issuance to
*IMPORT ANT NOTICE
clients 2. Identify clients' other needs if they exist 3. Provide infonnation and referral to 211 4. Follow-up with each client, at least once, 30-60 days after check issuance 5. Identify the crisis and/or emergency that has occurred that qualifies each client to receive
these emergency food and shelter funds, and document these findings appropriately
This application has been made available to LROs prior to Palm Beach County receiving an official EFSP Phase 32 Award Notice. At this time, the Phase 32 Responsibilities and Requirements Manual is NOT available. The previous year's Phase 30 Responsibilities and Requirements Manual and Phase 31 Addendum is available on line at www.unitedwaypbc.org under "Our Work." The Phase 30 manual and Phase 31 Addendum should be used simply as a reference to the previous year guidelines. All Phase 32 funds will be awarded according to the Rules and Regulations outlined in the Phase 32 Responsibilities and Requirements Manual. The Phase 32 Manual will be made available once it is received from the EFSP National Board. * All Phase 32 Local Recipient Organizations must read, understand, and agree to abide by the EFSP Phase 32 Responsibilities and Requirements Manual and all EFSP Phase 32 Key Changes and Guidelines.
Please fill out the required Phase 32 LRO Certification Fonns as directed by the Emergency Food and Shelter Program National Board. The LRO Certification Form must be completed by all applicants. The Certification Regarding Lobbying needs to be returned only if the LRO is applying for $100,000.00 or more.
In addition, be sure to identify a key contact person and phone number who will be available via phone during the allocations process to clarify any questions that the Allocations Committee may have.
EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM PHASE 32 CERTIFICATION REGARDING LOBBYING
Certification for Contracts, Grants, Loans, and Cooperative Agreements
The undersigned certifies, to the best of his or her knowledge and belief, that:
l. No Federal appropriated funds have been paid or will be paid by or on the behalf of the undersigned, to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee of a Member of Congress in connection with the awarding of any Federal contract, the making of any Federal grant, the making of any Federal loan, the entering into of any cooperative agreement, and the extension, contribution, renewal, amendment, or modification of any Federal contract, grant, loan, or cooperative agreement.
2. If any funds other than Federal appropriated funds have been paid or will be paid to any person for influencing or attempting to influence an officer or employee of any agency, a Member of Congress, an officer or employee of Congress, or an employee ofa Member of Congress in connection with this Federal contract, grant, loan, or cooperative agreement, the undersigned shall complete and submit Standard Form LLL, "Disclosure Form to Report Lobbying," in accordance with its instructions.
3. The undersigned shall require that the language of this certification be included in the award documents for all sub-awards at all tiers (including subcontracts, sub-grants, and contracts under grants, loans, and cooperative agreements) and that all sub-recipients shall certify and disclose accordingly.
This certification is a material representation of fact upon which reliance was placed when this transaction was made or entered into. Submission of this certification is a prerequisite for making or entering into this transaction imposed by Title 31 U .S.C. § 1352. Any person who fails to file the required certification shall be subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure.
This form must be completed in its entirety. Please do not alter this form; any questions regarding the form should be directed to EFSP staff.
Palm Beach County Board of County Commissioners LROName
Shelley Vana. Mayor Representative Name
Representative Signature
168600-019 LRO ID Number (9 digits)
NOTE: Standard Form LLL and instructions are available at www.grants.go
Attest: Sharon R. Bock Clerk & Comptroller
Deputy Clerk