2012-24 EMS Interlocal Agreement RESOLUTION 2012-24
• A RESOLUTION OF THE VILLAGE COUNCIL OF THE VILLAGE OF
NORTH PALM BEACH, FLORIDA, APPROVING AN INTERLOCAL
AGREEMENT WITH PALM BEACH COUNTY RELATING TO THE
RECEIPT OF EMERGENCY MEDICAL SERVICES EQUIPMENT
PURSUANT TO THE FLORIDA EMERGENCY MEDICAL SERVICES
GRANT ACT AND AUTHORIZING THE MAYOR AND VILLAGE CLERK
TO EXECUTE SAME; AND PROVIDING FOR AN EFFECTIVE DATE.
WHEREAS, Palm Beach County receives grant funds administered by the Department of Health
pursuant to Section 401.101, et seq., Florida Statues ("Florida Emergency Medical Services
Grant Act"); and
WHEREAS, the County has agreed to provide the Village's Fire-Rescue Department with one
Controlled Pharmaceutical and Supply Dispenser purchased with grant funds; and
WHEREAS, the Village wishes to accept such equipment in accordance with the terms and
conditions set forth in an EMS Interlocal Agreement between the County and the Village; and
WHEREAS, the Village Council determines that the execution of the EMS Interlocal Agreement
is in the best interests of the Village and its residents.
NOW, THEREFORE, BE IT RESOLVED BY THE VILLAGE COUNCIL OF THE VILLAGE
OF NORTH PALM BEACH, FLORIDA, as follows:
Section 1. The foregoing recitals are ratified and are incorporated herein.
Section 2. The Village Council hereby approves the EMS Interlocal Agreement with Palm
Beach County, a copy of which is attached hereto and incorporated herein, and authorizes the
Mayor and Village Clerk to execute the Agreement on behalf of the Village.
Section 3. This Resolution shall become effective immediately upon adoption.
PASSED AND ADOPTED THIS 22nd DAY OF MARCH, 2012.
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%', ;'c' MAYOR
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VILLAGE CLERK
EMS INTERLOCAL AGREEMENT
THIS INTERLOCAL AGREEMENT is made as of the day of , _by and between
the Board of County Commissioners, Palm Beach County, a political subdivision of the State of
Florida (herein referred to as COUNTY), and the Village of North Palm Beach, a municipal
corporation of the State of Florida(herein referred to as the ENTITY).
WITNESSETH
WHEREAS, The Department of Health, Bureau of Emergency Medical Services (EMS) is
authorized by Chapter 401, Part II, F.S., to dispense grant funds. Forty-five percent (45%) of
these funds are made available to the 67 Boards of County Commissioners (BCCs) throughout
the State to improve and expand pre-hospital EMS systems in their county; and
WHEREAS, EMS County grants are only awarded to Boards of County Commissioners (BCC),
however, each BCC is encouraged to assess its countywide EMS needs and establish priorities
before submitting a grant application. The assessment should be coordinated with area EMS
councils, when available; and
WHEREAS, the COUNTY agrees to provide the Village of North Palm Beach with one (1)
Controlled Pharmaceutical and Supply Dispenser from its EMS grant funds, and the Village of
North Palm Beach desires to accept said Controlled Pharmaceutical and Supply Dispenser, under
the terms and conditions of this Inter-local Agreement and the EMS grant.
Now, therefore, in consideration of the EMS Grant agreement herein contained, COUNTY and
the Village of North Palm Beach agree as follows:
ARTICLE 1 —RECITALS
The above recitals are true, correct and incorporated herein.
ARTICLE 2-The Village of North Palm Beach Agrees:
A.To assume all liability and responsibility for the proper use, care and maintenance
(including personnel training) of the Controlled Pharmaceutical and Supply Dispenser
received pursuant to this Inter-local Agreement pursuant to all applicable
governmental laws and regulations, for the entire life of the Controlled
Pharmaceutical and Supply Dispenser. This assumption of liability and responsibility
shall apply whether or not the Controlled Pharmaceutical and Supply Dispenser is
covered by any manufacturers or other warranty.
B.To comply with general requirements, and conditions of the EMS Grant program FY
(2011-2012) attached hereto as "Attachment 1".
C.That should the Village of North Palm Beach cease to operate its pre-hospital
emergency medical services during the life of the equipment; the Village of North
Palm Beach shall immediately return the equipment to the COUNTY.
D.To submit a training report to the COUNTY'S Division of Emergency Management
to include a sign in sheet, date, title and contact number of the persons trained for the
equipment within 90 days of the effective date of this agreement. This report shall
include all of the necessary training provided for the equipment and will be the
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responsibility of the Village of North Palm Beach accepting the equipment to provide
the training. The Village of North Palm Beach's failure to satisfactorily complete the
training in the timeframe provided shall constitute a breach of contract. As such,
County may terminate this Interlocal Agreement and demand return of the equipment.
ARTICLE 3- COUNTY AGREES TO:
Provide to the Village of North Palm Beach one (1) Controlled Pharmaceutical and Supply
Dispenser from its 2011- 2012 grant year EMS grant funds.
ARTICLE 4- REPRESENTATIVE/MONITORING POSITION
The COUNTY'S representative/Agreement monitor during the term of this Agreement shall be
Sally Waite, whose telephone number is (561) 712-6484.
The Village of North Palm Beach's representative/contact monitor during the term of the
Agreement shall be
Andrew Lezza whose telephone number is (561) 848-2525.
ARTICLE 5 —LIABILITY/IDEMINIFICATION
Each party to this Interlocal Agreement shall be liable for its own actions and negligence. To the
extent permitted by law, and without waiving sovereign immunity beyond the limits set forth at
Sec. 768.28, Florida Statutes, the Village of North Palm Beach agrees to indemnify, defend and
hold harmless the COUNTY against any actions, claims or damages arising out of the Village of
North Palm Beach's use, care and maintenance of the Controlled Pharmaceutical and Supply
Dispenser.
ARTICLE 6- ATTORNEY'S FEES
Any costs or expenses (including reasonable attorney's fees) associated with the enforcement of
the terms and/or conditions of the Agreement shall be borne by the respective parties; however,
this clause pertains only to the parties of this Interlocal Agreement.
ARTICLE 7- FILING
A copy of this Interlocal Agreement will be filed with the Clerk of Circuit Court in and for Palm
Beach County.
ARTICLE 8- FUNDING OBLIGATION
That the COUNTY'S obligation is limited to the provision of the Controlled Pharmaceutical and
Supply Dispenser to the Village of North Palm Beach, from its FY (2011-2012) grant funds. On-
going costs for EMS, maintenance and replacement of the equipment will not be funded under
this grant program or by COUNTY. These costs remain the responsibility of the Village of North
Palm Beach. The County shall have no further obligation to the Village of North Palm Beach or
any other person or entity.
ARTICLE 9—INSURANCE
The Village of North Palm Beach shall, at its sole expense, agree to maintain in full force and
effect at all times during the life of this Contract, insurance coverage and limits (including
endorsements), as described herein. The Village of North Palm Beach shall agree to provide the
COUNTY with at least ten (10) day prior notice of any cancellation, non-renewal or material
change to the insurance coverage. The requirements contained herein, as well as COUNTY'S
review or acceptance of insurance maintained by the Village of North Palm Beach are not
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intended to and shall not in any manner limit or qualify the liabilities and obligations assumed by
the Village of North Palm Beach under the contract.
The Village of North Palm Beach agrees to maintain or acknowledges to be self-insured for
Worker's Compensation & Employer's Liability insurance.
The Village of North Palm Beach shall agree to maintain or acknowledge to be self-insured for
auto physical damage on an actual cash value basis. The Village of North Palm Beach shall
agree to be fully responsible for any deductible or self-insured retention provided the damages
were not caused by nor contributed by COUNTY. The Village of North Palm Beach shall
endorse the COUNTY as a Loss Payee for auto physical damage on fire rescue rolling stock
acquired with COUNTY matching funds during the life of this Interlocal Agreement.
The Village of North Palm Beach agrees its general liability, automobile liability, and physical
damage insurance shall be primary as respects to any coverage afforded to or maintained by
COUNTY.
When requested, the Village of North Palm Beach shall agree to provide a Certificate of
Insurance evidencing self insurance and/or sovereign immunity status, which COUNTY agrees
to recognize as acceptable coverage for the above mentioned coverage's.
PROFESSIONAL LIABILITY:
The Village of North Palm Beach shall agree to maintain Professional Liability, or equivalent
Errors & Omissions Liability, at a limit of liability not less than $500,000 Per Occurrence.
When a self-insured retention (SIR) or deductible exceeds $10,000, the County reserves the
right, but not the obligation, to review and request a copy of(entity's) most recent annual report
or audited financial statement. For policies written on a "Claims-Made" basis, the Village of
North Palm Beach warrants the Retroactive Date equals or precedes the effective date of this
Interlocal Agreement. In the event the policy is canceled, non- renewed, switched to an
Occurrence Form, retroactive date advanced; or any other event triggering the right to purchase a
Supplemental Extended Reporting Period (SERP) during the life of this Interlocal Agreement,
the Village of North Palm Beach shall agree to purchase a SERP with a minimum reporting
period not less than two (2) years. The requirement to purchase a SERP shall not relieve the
Village of North Palm Beach of the obligation to provide replacement coverage.
ARTICLE 10 - SUCCESSORS AND ASSIGNS
The COUNTY and the Village of North Palm Beach each binds itself and its partners,
successors, executors, administrators and assigns to the other party and to the partners,
successors, executors, administrators and assigns of such other party, in respect to all covenants
of this Interlocal Agreement. Except as above, neither the COUNTY nor the Village of North
Palm Beach shall assign, sublet, convey or transfer its interest in this Interlocal Agreement
without the prior written consent of the other. Nothing herein shall be construed as creating any
personal liability on the part of any officer or agent of the COUNTY, nor shall it be construed as
giving any rights or benefits hereunder to anyone other than the COUNTY and the Village of
North Palm Beach.
ARTICLE 11 - REMEDIES
This Interlocal Agreement shall be governed by the laws of the State of Florida. Any legal
action necessary to enforce the Interlocal Agreement will be held in Palm Beach County. No
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remedy herein conferred upon any party is intended to be exclusive of any other remedy, and
each and every such remedy shall be cumulative and shall be in addition to every other remedy
given hereunder or now or hereafter existing at law or in equity, by statute or otherwise. No
single or partial exercise by any party of any right, power, or remedy hereunder shall preclude
any other or further exercise thereof.
ARTICLE 12 -ARREARS
The Village of North Palm Beach shall not pledge the COUNTY'S credit or make it a guarantor
of payment or surety for any Interlocal Agreement, debt, obligation,judgment, lien, or any form
of indebtedness. The Village of North Palm Beach further warrants and represents that it has no
obligation or indebtedness that would impair its ability to fulfill the terms of this Interlocal
Agreement.
ARTICLE 13 - INDEPENDENT CONTRACTOR RELATIONSHIP
The Village of North Palm Beach is, and shall be, under this Interlocal Agreement, an
Independent Contractor, and not an employee, agent, or servant of the COUNTY. The Village of
North Palm Beach shall have direct supervision and control over its employees. In all aspects the
Village of North Palm Beach's relationship and the relationship of its employees to the
COUNTY shall be that of an Independent Contractor and not as employees or agents of the
COUNTY.
The Village of North Palm Beach does not have the power or authority to bind the COUNTY in
any promise, agreement or representation.
ARTICLE 14 - CONTINGENT FEES
The Village of North Palm Beach warrants that it has not employed or retained any company or
person, other than a bona fide employee working solely for the Village of North Palm Beach to
solicit or secure this Interlocal Agreement and that it has not paid or agreed to pay any person,
company, corporation, individual, or firm, other than a bona fide employee working solely for
The Village of North Palm Beach, any fee, commission, percentage, gift, or any other
consideration contingent upon or resulting from the award or making of this Interlocal
Agreement.
ARTICLE 15-.ACCESS AND AUDITS
The COUNTY shall have access to such books, records, and documents as required in this
section for the purpose of inspection or audit during normal business hours, at the Village of
North Palm Beach's place of business.
Palm Beach County has established the Office of the Inspector General in Palm Beach County
Code, Section 2-421 - 2-440, as may be amended. The Inspector General's authority includes
but is not limited to the power to review past, present and proposed County contracts,
transactions, accounts and records, to require the production of records, and to audit, investigate,
monitor, and inspect the activities of the Village of North Palm Beach, its officers, agents,
employees, and lobbyists in order to ensure compliance with contract requirements and detect
corruption and fraud.
Failure to cooperate with the Inspector General or interfering with or impeding any investigation
shall be in violation of Palm Beach County Code, Section 2-421 - 2-440, and punished pursuant
to Section 125.69, Florida Statutes, in the same manner as a second degree misdemeanor.
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ARTICLE 16 -NONDISCRIMINATION
The Village of North Palm Beach warrants and represents that all of its employees are treated
equally during employment without regard to race, color, religion, disability, sex, age, national
origin, ancestry, marital status, familial status, sexual orientation, gender identity and expression.
ARTICLE 17- AUTHORITY TO PRACTICE
The Village of North Palm Beach hereby represents and warrants that it has and will continue to
maintain all licenses and approvals required conducting its business, and that it will at all times
conduct its business activities in a reputable manner. Proof of such licenses and approvals shall
be submitted to the COUNTY's representative upon request.
ARTICLE 18 - SEVERABILITY
If any term or provision of this Interlocal Agreement, or the application thereof to any person or
circumstances shall, to any extent, be held invalid or unenforceable, the remainder of this
Interlocal Agreement, or the application of such terms or provision, to persons or circumstances
other than those as to which it is held invalid or unenforceable, shall not be affected, and every
other term and provision of this Interlocal Agreement shall be deemed valid and enforceable to
the extent permitted by law.
ARTICLE 19 - PUBLIC ENTITY CRIMES
As provided in F.S. 287.132-133, by entering into this contract or performing any work in
furtherance hereof the CONSULTANT certifies that it, its affiliates, suppliers, subcontractors
and consultants who will perform hereunder, have not been placed on the convicted vendor list
maintained by the State of Florida Department of Management Services within the 36 months
immediately preceding the date hereof. This notice is required by F.S. 287.133(3) (a).
ARTICLE 20 -NOTICE
All notices required in this Interlocal Agreement shall be sent by certified mail, return receipt
requested, hand delivery or other delivery service requiring signed acceptance. If sent to the
COUNTY, notices shall be addressed to:
Sally Waite
20 South Military Trail
West Palm Beach, FL
With copy to:
Palm Beach County Attorney's Office
301 North Olive Ave.
West Palm Beach, Florida 33405
If sent to the Village of North Palm Beach, notices shall be addressed to:
Andrew Lezza
560 US Highway 1
North Palm Beach, FL 33408
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ARTICLE 21 - ENTIRETY OF CONTRACTUAL AGREEMENT
The COUNTY and the Village of North Palm Beach agree that this Interlocal Agreement sets
forth the entire Interlocal Agreement between the parties, and that there are no promises or
understandings other than those stated herein. None of the provisions, terms and conditions
contained in this Interlocal Agreement may be added to, modified, superseded or otherwise
altered, except by written instrument executed by the parties hereto.
ARTICLE 22 - REGULATIONS; LICENSING REQUIREMENTS:
The Village of North Palm Beach shall comply with all laws, ordinances and regulations
applicable to the services contemplated herein, to include those applicable to conflict of interest
and collusion. The Village of North Palm Beach is presumed to be familiar with all federal, state
and local laws, ordinances, codes and regulations that may in any way affect the services offered.
ARTICLE 23 - EXPIRATION OF INTERLOCAL AGREEMENT
This Interlocal Agreement shall automatically expire upon the expiration of the life of the
Controlled Pharmaceutical and Supply Dispenser. The Village of North Palm Beach shall notify
the COUNTY at such time as the useful life of each of the Controlled Pharmaceutical and Supply
Dispenser has expired. At such time, the Village of North Palm Beach may dispose of said
Controlled Pharmaceutical and Supply Dispenser as surplus property with no further municipal
purpose.
ARTICLE 24- EFFECTIVE DATE
This Interlocal Agreement is expressly contingent upon the approval of the Palm Beach County
Board of County Commissioners, and shall become effective only when signed by both
COUNTY and the Village of North Palm Beach.
IN WITNESS WHEREOF, the Board of County Commissioners of Palm Beach County,
Florida has made and executed this Interlocal Agreement on behalf of the COUNTY and the
Village of North Palm Beach has hereunto set its hand the day and year above written.
APPROVED AS TO FORM AND PALM BEACH COUNTY
LEGAL SUFFICIENCY BOARD OF COUNTY
COMMISSIONERS
By: By:
County Attorney Vincent J. Bonvento
Assistant County Administrator/
'`11I Director of Public Safety
1'4 /2,,
'ins' ATTEST:, The Village of North Palm Beach
Village Clerk Darryl C. ubrey, Mayor
APPROVED AS TO FORM AND
LEGAL SUFFICIENCY
By:
Village Attorney
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Attachment 1
GENERAL CONDITIONS AND REQUIREMENTS
The EMS County grant general conditions and requirements are an integral part of the county
grant agreement between the agency/organization (grantee) and the state of Florida, Department
of Health (grantor or department). In the event of a conflict, the following requirements shall
always be controlling:
FINANCIAL
FUND ACCOUNTING:
All state EMS grant funds shall be deposited by the grantee in an account maintained by the
grantee, and assigned a unique accounting code designator for all grant deposits and
disbursements or expenditures thereof. All state EMS grant funds in the account maintained by
the grantee shall be accounted for separately from all other grantee funds.
USE OF COUNTY GRANT FUNDS:
All state EMS grant funds shall be used between the beginning and ending dates of the grant
solely for activities as outlined in the Notice of Grant Award letter, its attachments if any, and
the application including its budget with its revisions, if any, on file in the state EMS office.
The grantee is not restricted to staying within the line item amounts within the approved grant
budget. However, the grantee must adhere to the approved total grant budget. Any expenditure
beyond this budget is the full responsibility of the grantee.
ENCUMBRANCES:
Funds are encumbered on prior to the ending date of the grant when the grantee transmits to a
vendor a signed and approved purchase order or equivalent either physically or electronically, or
the grantee receives an invoice, bill, or equivalent, either physically or electronically, from a
vendor for any item or service which is clearly an approved budget line item or included within
or under a line item. The encumbrance will be for the amount or upper amount range specified
in the physical or electronic record of the pending transaction(s).
When the grantee receives and accepts the goods or services, payment may be paid from funds of
the grant. The services or items must be received and accepted by the grantee and payment made
within 60 days of the grant's ending date. Otherwise, the funds originally encumbered will be
rolled over into the current active grant, and may be paid from the current active grant.
ROLLOVERS:
Any unencumbered EMS county grant program funds as of the ending date of the grant,
including interest, remaining in the assigned grantee account at the end of a grant period shall be
reported to the department. The grantee will retain these funds in the EMS County Grant
account and include them in a budget revision request after receipt of approval of their next
county grant application.
DISALLOWED EXPENDITURES:
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No expenditures are allowable as grant costs unless they are clearly specified as a line item in the
P gr Y Y P
approved grant budget, including approved change requests, or are clearly included under an
existing line item.
Any disallowed EMS county grant expenditure shall be returned to the EMS county grant
account maintained by the grantee within 40 days after the department's notification. The costs
of disallowed items are the responsibility of the county.
Vehicles and Equipment
The grantee shall own all items; including vehicles and equipment purchased with the state EMS
grant funds, unless otherwise described in the approved grant application. The grantee shall
clearly document the assignment of equipment ownership and usage; and maintain these
documents so they are available to the department. The owner of the vehicle shall be responsible
for the proper insurance, licensing and, permitting and maintenance. All equipment purchased
with grant funds shall continue to be used for pre-hospital EMS or the purpose for which it was
purchased throughout its useful life. When any grant-funded equipment is no longer usable, it
may be sold for scrap or disposed of in the customary procedure of the receiving agency.
Transfer of Property
A private organization owning any equipment funded through the grant program in whole or in
part and purchased that equipment to provide services for a municipality, county or other public
agency ceasing operation within five years of the ending date of a grant awarded to the
organization shall transfer the equipment or other items to the local agency. There shall be no
cost to the recipient organization. This provision is applicable when services cease operating due
to an Agreement ending as well as any other reason.
Requests for Change
After a grant has been awarded, all requests for change shall be on DH Form 1684C EMS Grant
Program Change Request, June 2002. The grantee shall obtain written approval from the
department prior to making the requested changes. The following changes must be requested:
1. Changes in the project activities.
2. Redistribution of the funds between entities or equipment approved.
3. Establishing a new line item in the budget.
4. Changing a salary rate more than 10%.
Supplanting funds
The applicant cannot propose to use grant funds to supplant or replace any county or other
funding source. Funds received under the county award grant program cannot be used to fulfill
the matching requirement for the matching grant program.
Deposit of funds
County grant funds provided to an applicant shall be deposited in a separate account. All interest
earned shall be documented on the required reports.
Reports
Each grantee shall submit two reports to the department. The due dates for the required reports
shall be specified in the letter from the department notifying the grantee of the grant award.
These reports shall include, at a minimum, a narrative of the activities completed or the progress
of grant activities during the reporting period. A report shall be submitted by the due date
whether or not any action or expenditures have occurred.
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Grant signature
The authorized individual listed on page one of the application shall sign each original
application. Should this not be possible before the due date a letter shall be submitted to the
department explaining why and when the signed application shall be received.
Records
The grantee shall maintain financial and other documents related to the grant to support all
revenue and expenditures. A file shall be maintained by the grantee, which includes a copy of
the "Notice of Grant Award" letter, a copy of the application and department approved budget
and a copy of all approved changes.
Final Reports
Within 120 days of the grant ending date a final report shall be submitted to the department. The
final report shall at a minimum contain a narrative describing the activities conducted including
any bid or purchasing process and a copy of all invoices, canceled checks relating to the
purchase of any equipment and supplies. If the activity funded was for training a list of all
individuals receiving the training shall be submitted along with the dates, times and location of
the training. If the grant was for training to be obtained by staff then a copy of all invoices and
payment documents for the training shall also be submitted.
Communications Equipment
The grantee shall have all communications activities, services, and equipment approved in
writing by the Department of Management Services, Information Technology Program (ITP).
The approval shall be dated after the beginning date of the grant. Any commitment to purchase
the requested equipment and service shall also be dated after the beginning date of the grant.
Expenditures
No expenditures may be incurred prior to the grant starting date or after the grant ending date.
Rollover funds may be used to meet expenditures prior to receipt of current year funds.
CREDIT STATEMENT:
The grantee ensures that where activities supported by this grant produce original writing, sound
recording, pictorial reproductions, drawings or other graphic representations and works of any
other nature, notices, informational pamphlets, press releases, advertisements, descriptions of the
sponsorship of the program, research reports, and similar public notices prepared and released by
the provider shall include the statement:
"Sponsored by [Your Organization's Name] and the State of Florida, Department of Health,
Bureau of Emergency Medical Services."
If the sponsorship reference is in written or other visual material, the words, "State of Florida,
Department of Health, and Bureau of Emergency Medical Services" shall appear in the same size
letter or type as the name of the grantee's organization.
One complimentary copy of all such materials shall be sent to the department within three weeks
of their reproduction and delivery to the grantee.
If the proper credit statement is not included, or if a copy of each item produced is not provided
to the department within three weeks, the cost for any such materials produced shall be
disallowed.
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Where activities supported by this grant produce writing, sound recordings, pictorial
reproductions, drawings, or other graphic representations and works of any similar nature, the
department has the right to use, duplicate and disclose such materials in whole or in part, in any
manner or purpose whatsoever and others acting on behalf of the department. If the materials so
developed are subject to copyright, trademark, or patent, legal title and every right, interest,
claim, or demand of any kind in and to any patent, trademark or copyright, or application for the
same, will vest in the State of Florida, Department of State, for the exclusive use and benefits of
the state. Pursuant to section 286.02 (1), F.S., no person, firm or corporation, including parties to
this grant, shall be entitled to use the copyright, patent or trademark without the prior written
consent of the Department of State.
FINANCIAL AND COMPLIANCE AUDIT REQUIREMENTS
This is applicable, if the provider or grantee, hereinafter referred to as provider, is any local
government entity, nonprofit organization, or for-profit organization. An audit, performed in
accordance with section 215.97, F.S. by the Auditor General shall satisfy the requirement of this
attachment.
STATE FUNDED
This part is applicable if the provider is a nonprofit organization that expends a total of$100,000
or more in funds from the department during its fiscal year, which was not paid from a rate
Agreement based on a set state or area-wide fixed rate for service, and of which less than
$300,000 is federally funded. The determination of when a provider has "expended" funds is
based on when the activity related to the award occurs.
The grantee agrees to have an annual financial audit performed by independent auditors in
accordance with the current Government Auditing Standards issued by the Comptroller General
of the United States. Such audits shall cover the entire organization for the organization's fiscal
year. The scope of the audit performed shall cover the financial statements and include reports
on internal control and compliance. The reporting package shall include a schedule that
discloses the amount of expenditures and/or receipts by grant number for each grant with the
department in effect during the audit period. Compliance findings related to grants with the
department shall be based on the grant requirements, including any rules, regulations, or statutes
referenced in the grant. The financial statements shall disclose whether or not the matching
requirement was met for each applicable grant. All questioned costs and liabilities due to the
department shall be fully disclosed in the audit report with reference to the department grant
involved. If the grantee receives funds from a grants and aids appropriation, the provider shall
have an audit, or submit an attestation statement, in accordance with Section 215.97, F. S. The
audit report shall include a schedule of financial assistance, which discloses each state grant by
number and indicates which grants are funded from state grants and aids appropriations. The
grantee has "received" funds when it has obtained cash from the department or when it has
incurred reimbursable expenses.
The grantee agrees to submit the required reports.
RECORDS RETENTION
The grantee shall ensure that audit working papers are made available to the department, or its
designee, upon request for a period of six (6) years from the date the audit report is issued, unless
extended in writing by the department.
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