Okaloosa County BOCC — September 3, 2013 — Amendment 1 to C11-1900-GM with Exhibit B — reading text

AMENDMENT NO. 1 SUBAGREEMENT between OKALOOSA COUNTY BOARD OF COUNTY COMMISSIONERS and OKALOOSA COMMUNITY DEVELOPMENT CORPORATION This Amendment is made and entered into this day of , 2013 by and between Okaloosa Community Development Corporation, (hereafter referred to as “Subrecipient”) and the Board of County Commissioners of Okaloosa County, (hereafter referred to as the “County or Recipient”). WHEREAS, the County has received grant funding from the State of Florida State Housing Initiatives Partnership Program or (SHIP). WHEREAS, the County entered into a Subagreement #C11-1900-GM on August 16, 2011 with Subrecipient to perform certain tasks as so specified in the Subagreement. NOW THEREFORE, in consideration of the mutual promises set forth below, the County and the Subrecipient agree amend the Subagreement as follows: ARTICLE I. PERIOD OF PERFORMANCE Is hereby reinstated and amended to reflect an end date through June 30, 2015. ARTICLE HI. QUARTERLY REPORTING, COST, BILLING, AND PAYMENT A. (ii) The amount authorized for expenditure shall be amended to include the 2012/2013 Okaloosa County SHIP allocation of $72,286. (v) Subrecipient shall be reimbursed up to 10% of the 2012/2013 SHIP allocation in accordance with the approved SHIP Administrative budget line item categories plus up to 5% of the program income for documented eligible SHIP administrative costs in support of paperwork and reporting requirements for application and receipt of funds, program monitoring requirements, staff support for advisory committee activities, fiscal management and control, level of ongoing staff liaison with various organizations and agencies, administrative effort necessary to legally integrate varied rules and regulations of SHIP including but not limited to project management and data collection and file retention. ARTICLE IV. RECORDS AND AUDITS B. Add Exhibit B to this section. C. Delete section C and replace with the following: C. Maintenance of Records. Subrecipient shall maintain programmatic, financial and other records and supporting documents pertaining to this agreement for a period of five years after the termination of all activities funded under this Agreement. Notwithstanding the above, if there is litigation, claims, audits, negotiations or other actions that involve any of the records cited and that have started before the expiration of the five-year period, then such records must be retained until completion of the actions and resolution of all issues, or the expiration of the ten-year period, whichever occurs later. All records and supporting documents associated with loans shall be retained until satisfaction of loan. All provisions not in conflict with this Amendment remain in full force and effect, and are to be performed at the level specified in the Subagreement. IN WITNESS WHEREOPF, the parties hereto have caused this subagreement to be executed by their duly authorized representatives. FOR FOR Okaloosa Community Development Okaloosa County Board of County Corporation Commissioners te s bor By: ad Name: James Robbins Name: Don R. Amunds Title Executive Director Title: Chairman, Board of County Okaloosa Community Commissioners Development Corporation Date: LO 23/3 Date: ATTEST: Don W. Howard Clerk of Circuit Court By: Deputy Clerk EXHIBIT B SPECIAL AUDIT REQUIREMENT The administration of resources awarded by Okaloosa County or further referenced as “County” to the Okaloosa Community Development Corporation or further referenced as “Subrecipient” may be subject to audits and/or monitoring by Okaloosa County,” as described in this section. MONITORING In addition to reviews of audits conducted in accordance with OMB Circular A-133 and Section 215,97, F.S., as revised (see “AUDITS” below), monitoring procedures may include, but not be limited to, on-site visits by County staff, limited scope audits as defined by OMB Circular A- 133, as revised, and/or other procedures. By entering into this agreement, the subrecipient agrees to comply and cooperate with any monitoring procedures/processes deemed appropriate by the County. In the event the County determines that a limited scope audit of the subrecipient is appropriate, the subrecipient agrees to comply with any additional instructions provided by County staff to the subrecipient regarding such audit. The subrecipient further agrees to comply and cooperate with any inspections, reviews, investigations, or audits deemed necessary by Florida Housing and Finance Corporation, the Chief Financial Officer (CFO) or Auditor General. AUDITS PART I: FEDERALLY FUNDED This part is applicable if the subrecipient is a State or local government or a non-profit organization as defined in OMB Circular A-133, as revised. 1. In the event that the subrecipient expends $$500,000 or more in Federal awards in its fiscal year, the subrecipient must have a single or program-specific audit conducted in accordance with the provisions of OMB Circular A-133, as revised. EXHIBIT 1 to this agreement indicates Federal resources awarded through the County by this agreement. In determining the Federal awards expended in its fiscal year, the subrecipient shall consider all sources of Federal awards, including Federal resources received from the County. The determination of amounts of Federal awards expended should be in accordance with the guidelines established by OMB Circular A-133, as revised. An audit of the subrecipient conducted by the Auditor General in accordance with the provisions OMB Circular A-133, as revised, will meet the requirements of this part. 2. In connection with the audit requirements addressed in Part J, paragraph 1, the subrecipient shall fulfill the requirements relative to auditee responsibilities as provided in Subpart C of OMB Circular A-133, as revised. DFAS-A2-CL — as amended for SHIP July 2005 67-37.019(11), FAC If the subrecipient expends less than $500,000 in Federal awards in its fiscal year, an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, is not required. In the event that the subrecipient expends less than $$500,000 in Federal awards in its fiscal year and elects to have an audit conducted in accordance with the provisions of OMB Circular A-133, as revised, the cost of the audit must be paid from non-Federal resources (i.e., the cost of such an audit must be paid from subrecipient resources obtained from other than Federal entities). The subrecipient may access information regarding the Catalog of Federal Domestic Assistance (CFDA) via the internet at http://12.46.245.173/cfda/cfda.html. PART II: STATE FUNDED This part is applicable if the subrecipient is a nonstate entity as defined by Section 215.97(2), Florida Statutes. 1. In the event that the subrecipient expends a total amount of state financial assistance equal to or in excess of $500,000 in any fiscal year of such subrecipient, the subrecipient must have a State single or project-specific audit for such fiscal year in accordance with Section 215.97, Florida Statutes; applicable rules of the Department of Financial Services; and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for- profit organizations), Rules of the Auditor General. EXHIBIT 1 to this agreement indicates state financial assistance awarded through the County by this agreement. In determining the state financial assistance expended in its fiscal year, the subrecipient shall consider all sources of state financial assistance, including state financial assistance received from the County, other state agencies, and other nonstate entities. State financial assistance does not include Federal direct or pass-through awards and resources received by a nonstate entity for Federal program matching requirements. In connection with the audit requirements addressed in Part II, paragraph 1, the Subrecipient shall ensure that the audit complies with the requirements of Section 215.97(8), Florida Statutes. This includes submission of a financial reporting package as defined by Section 215.97(2), Florida Statutes, and Chapters 10.550 (local governmental entities) or 10.650 (nonprofit and for-profit organizations), Rules of the Auditor General. If the Subrecipient expends less than $500,000 in state financial assistance in its fiscal year, an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, is not required. In the event that the subrecipient expends less than $500,000 in state financial assistance in its fiscal year and elects to have an audit conducted in accordance with the provisions of Section 215.97, Florida Statutes, the cost of the audit must be paid from the nonstate entity’s resources (i.e., the cost of such an audit must be paid from the subrecipient’s resources obtained from other than State entities). For information regarding the Florida Catalog of State Financial Assistance (CSFA), a subrecipient should access the Florida Single Audit Act website located at http://www.leg.state.flus/Welcome/index.cfm, State of Florida’s website at DFAS-A2-CL — as amended for SHIP July 2005 67-37.019(11), FAC http://(www.myflorida.com/, Department of Financial Services’ Website at http://fldfs.com/ and the Auditor General’s Website at http://www.state.fl.us/audgen. PART I: OTHER AUDIT REQUIREMENTS (NOTE: This part would be used to specify any additional audit requirements imposed by the State awarding entity that are solely a matter of that State awarding entity’s policy (i.e., the audit is not required by Federal or State laws and is not in conflict with other Federal or State audit requirements). Pursuant to Section 215.97(8), Florida Statutes, State agencies may conduct or arrange for audits of state financial assistance that are in addition to audits conducted in accordance with Section 215.97, Florida Statutes. In such an event, the State awarding agency must arrange for funding the full cost of such additional audits.) PART IV: REPORT SUBMISSION 1. Copies of reporting packages for audits conducted in accordance with OMB Circular A- 133, as revised, and required by PART I of this agreement shall be submitted, when required by Section .320 (d), OMB Circular A-133, as revised, by or on behalf of the recipient directly to each of the following: A. The County at each of the following addresses: Growth Management Director Okaloosa County Growth Management Department 1804 Lewis Turner Blvd. Suite 200 Fort Walton Beach, Florida 32547 Contracts & Grants Manager Okaloosa County Clerk of Courts 1804 Lewis Turner, Suite 206 Fort Walton Beach, Florida 32547 B. The Federal Audit Clearinghouse designated in OMB Circular A-133, as revised (the number of copies required by Sections .320 (d)(1) and (2), OMB Circular A-133, as revised, should be submitted to the Federal Audit Clearinghouse), at the following address: Federal Audit Clearinghouse Bureau of the Census 1201 East 10" Street Jeffersonville, IN 47132 DFAS-A2-CL — as amended for SHIP July 2005 67-37.019(11), FAC Submissions of the Single Audit reporting packages must be submitted using the Federal Clearinghouse’s Internet Data Entry System which can be found at http://harvester.census. gov/fac/ C. Other Federal agencies and pass-through entities in accordance with Sections .320 (e) and (f), OMB Circular A-133, as revised. 2. Pursuant to Section .320 (f), OMB Circular A-133, as revised, the subrecipient shall submit a copy of the reporting package described in Section .320 (c), OMB Circular A- 133, as revised, and any management letter issued by the auditor, to the County at each of the following addresses: Growth Management Director Okaloosa County Growth Management Department 1804 Lewis Turner Blvd. Suite 200 Fort Walton Beach, Florida 32547 Contracts & Grants Manager Okaloosa County Clerk of Courts 1804 Lewis Turner, Suite 206 Fort Walton Beach, Florida 32547 3. Copies of financial reporting